Fire Council - Central Marin Fire Authority
November 9, 2023

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

REGULAR MEETING TO BE HELD AT

CENTRAL MARIN POLICE AUTHORITY COMMUNITY ROOM
250 DOHERTY DRIVE, LARKSPUR, CA 94939
THURSDAY, NOVEMBER 9, 2023
AT 6:30 P.M.
or upon conclusion of the CMPA Police Council meeting, whichever is later.

The Central Marin Fire Council will meet in person. Members of the public may attend the meeting in person, or view and participate in the meeting remotely through the following 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 or during the meeting (Comments received prior to that time on the day of the meeting will be distributed to the Fire Council and made available in the online agenda packet).

2. Attending the meeting in-person at the Central Marin Police Authority Community Room, 250 Doherty Drive, Larkspur, CA 94939.

3. Selecting the “Raise Hand” icon during the meeting, or dialing *9 if calling in to the meeting.

Please be advised that those participating in the meeting remotely via Zoom do so at their own risk. The Fire Council meeting will not be cancelled if any technical problems occur during 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. OPEN TIME FOR PUBLIC EXPRESSION
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.

III. PRESENTATIONS: None
IV. REPORTS AND COMMENTS
A. COUNCIL MEMBERS
B. MANAGEMENT COMMITTEE
C. CHIEF’S COMMENTS
V. CONSENT CALENDAR
A. Approve Minutes of May 11, 2023 Regular Fire Council Meeting B. Accept the General Fund Revenue and Expenditure Report Through October 2023 C. Acknowledge and File Accounts Payable Checks, May 2023 through October 31, 2023 and Transfers to Payroll Account, May 2023 through October 31, 2023 D. Approve Response to Marin County Civil Grand Jury Report Dated June 15, 2023:

Build More ADUs – An Rx to Increase Marin’s Housing Supply VI. BUSINESS ITEMS
A. Presentation and Acceptance of the Central Marin Fire Authority Annual Independent Audit Report for Fiscal Year Ending June 30, 2023
Recommendation: that Council receive presentation and accept the audit report B. Consideration and Possible Adoption of Resolution No. 2023/09 Approving the Subcontract for Life Support Services Provided by Central Marin Fire Authority to Ross Valley Paramedic Authority from July 01, 2023, to June 30, 2027 Recommendation: that Council adopt the resolution as requested C. Consideration and Possible Adoption of Resolution No. 2023/10 Approving an Agreement with the Marin County Fire Department for 9-1-1 Emergency Communications and Dispatch Services
Recommendation: that Council adopt the resolution as requested D. Consideration and Possible Adoption of Resolution No. 2023/11 Establishing Dates and Times for the Regular Meetings of the Fire Council of the Central Marin Fire Authority for 2024
Recommendation: that Council adopt the resolution as requested VII. ADJOURNMENT
The next regular meeting of the Central Marin Fire Council is scheduled for Thursday, February 8, 2024.

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 November 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
V.A.
1 MINUTES OF THE REGULAR MEETING
2 OF THE
3 FIRE COUNCIL OF THE CENTRAL MARIN FIRE AUTHORITY
4 250 DOHERTY DRIVE, LARKSPUR, CA 94939
5 WITH A VIDEOCONFERENCE OPTION FOR MEMBERS OF THE PUBLIC 6 THURSDAY, MAY 11, 2023
7 AT 6:30 P.M.
8 Or upon conclusion of the CMPA Police Council meeting, whichever is later 9 10 Pursuant to Government code section 54953(e) the May 11, 2023 Regular Fire Council 11 meeting will be conducted telephonically through Zoom. Please be advised that 12 pursuant to Government Code section 54953(e), the Authority will not provide a physical 13 location from which the public may attend or comment. 14 15
16 I. CALL TO ORDER, ROLL CALL
17 18 The Regular Meeting of the Fire Council of the Central Marin Fire Authority (CMFA) was 19 called to order at 7:25PM at 250 Doherty Drive, Larkspur, CA 94939. 20 21 COUNCIL MEMBERS PRESENT:
22 23 Eli Beckman, Council Member, Town of Corte Madera 24 Charles Lee, Council Vice Chair, Town of Corte Madera 25 Scot Candell, Council Member, City of Larkspur (Alternate in place of Catherine 26 Way)
27 Kevin Haroff, Council Chair, City of Larkspur
28 29 COUNCIL MEMBERS ABSENT:
30 31 None
32 33 STAFF PRESENT:
34 35 Ruben Martin, Fire Chief
36 Adam Wolff, Corte Madera Town Manager
37 Dan Schwarz, Larkspur City Manager
38 Daria Carrillo, Director of Finance, Town of Corte Madera (Virtual) 39 Hamid Khalili, Captain, CMPA
40 Tom Bertrand, Authority Counsel
41 Lorena Barrera, Authority Clerk
42 43 II. OPEN TIME FOR PUBLIC EXPRESSION
44 45 Chair Haroff opened up the item for public comment. 46 May 11, 2023 Regular Meeting Minutes
2 47 No public comments were received from attendees or via email on this item. 48 49 Chair Haroff closed public comment and moved on to the next item. 50 51 III. PRESENTATIONS – None
52 53 IV. REPORTS AND COMMENTS
54 The item concerning the Chief’s comments was heard before members of the 55 Management Committee presented reports.
56 57 A. CHIEF’S COMMENTS
58 59 Fire Chief Ruben Martin welcomed everyone to the Fire Council meeting and 60 thanked the councilmembers for supporting the recommended increase in benefits 61 for new recruits at the February 9th Council meeting. He reported that the 62 department has hired four new recruits, two of whom are entry-level and will be 63 completing the training course on June 9th.
64 65 In response to Commissioner Candell, Chief Martin noted that the enhanced 66 benefits package and reimbursement of up to 50% of tuition costs for paramedics 67 is attracting candidates to the agency.
68 69 Chief Martin provided an update on the 2020-21 Facilities Master Plan, which 70 determined the condition of the department’s buildings under Phase I, and the next 71 study under Phase II will examine the number of calls and response times from 72 each building location, which will guide future infrastructure investments. 73 74 Chief Martin reported on the following activities of the Marin Wildfire Prevention 75 Authority (MWPA): The annual defensible space inspection program which began 76 in mid-April with the participation of 25 to 30 experienced and new inspectors; 77 FY2023-24 work plans have been submitted to the National Fire Protection 78 Association (NFPA).
79 80 Chief Martin also reported that CMFA officers participated in the “Touch Trucks 81 Family Event” on May 7th, and that a high level draft of the Ross Valley Fire 82 Department (RVFD) Shared Services Agreement has been completed. City 83 Manager Schwarz confirmed that the Fire Council would review the document if 84 CMFA and RVFD moved forward with a Shared Services Agreement and Chair 85 Haroff thanked staff for their work on the agreement. 86 87 Chief Martin’s concluded his report by announcing that Battalion Chief Matt Cobb 88 is retiring after 35 years of service with the City of Larkspur and CMFA. 89 90 B. COUNCIL MEMBERS
May 11, 2023 Regular Meeting Minutes
3 91 Councilmember Lee reported on an art exhibition sponsored by Fire Safe Grid and 92 Marin Central Cultural Services at the Marin Wildfire Prevention Festival on May 93 20.
94 95 C. MANAGEMENT COMMITTEE
96 97 City Manager Schwarz commented on the support from RVFD to merge programs 98 funded by Measure C. Chair Haroff discussed the benefits of merging programs 99 and services in Marin County and he thanked City Manager Schwarz and Chief 100 Ruben for their efforts.
101
102 V. CONSENT CALENDAR
103 Chair Haroff asked if there were public comments or requests from Council or the 104 public for removal of items from the Consent Calendar. There were no comments 105 received from online attendees and no comments received by email, and no 106 requests were received from the Council or the public to remove items from the 107 Consent Calendar.
108
109 Chair Haroff then called for a vote on the Consent Calendar. 110
111 MOTION: It was M/S/C Lee/Candell to approve Consent Calendar items V A-F. 112 Roll call vote: 4-0 in favor of the motion. (Ayes: Beckman, Candell, Haroff, Lee; 113 Noes: None).
114
115 The approved Consent Calendar consisted of the following items:
116
117 A. Approve Minutes of February 9, 2023 Regular Fire Council Meeting 118
119 B. Accept the April 2023 General Fund Revenue and Expenditure Report 120
121 C. Acknowledge and File Accounts Payable Checks, January 27 through April 28, 122 2023 and Transfers to Payroll Account, January 27 through April 28, 2023. 123
124 D. Accept the Central Marin and West Marin County Defensible Space and Home 125 Hardening Inspection Program 2022 Annual Report
126
127 E. Consideration and Possible Adoption of Resolution No. 2023/04 Approving the 128 Fiscal Year (FY) 2022-2023 Publicly Available Pay Schedule Per CalPERS 129 Requirements.
130
131 F. Consideration and Possible Adoption of Resolution No. 2023/05 Approving the 132 Fiscal Year (FY) 2022-2023 Publicly Available Pay Schedule Per CalPERS 133 Requirements.
134
135 VI. BUSINESS ITEMS
136
May 11, 2023 Regular Meeting Minutes
4 137 A. Consideration and Possible Adoption of Resolution No. 2023/06 Approving the 138 Fiscal Year the 2023-2024 Budget
139
140 Finance Director Daria Carrillo presented the staff report. Ms. Carrillo stated that 141 the Budget includes four funds, including the General Fund, which is the Agency’s 142 primary fund. She stated that expenses have increased in comparison to the 143 current year budget due to out-of-county response costs, which were not included 144 in the upcoming budget, but that revenue has increased. Ms. Carrillo discussed 145 the increase in member contributions that provides most of the agency’s funding. 146
147 Ms. Carrillo discussed an increase in budgeted expenditures, including overtime 148 costs, salaries, and CalPERS, and she noted that a payment for unfunded liabilities 149 is unnecessary due to strong investment returns. Ms. Carrillo also noted that 150 employer contributions for health insurance costs would be lower and that payroll 151 and miscellaneous expenses would be higher for reasons she discussed. 152
153 Ms. Carrillo stated that the main increase in costs is attributed to outside services, 154 which include an increase in the dispatch contract; fees for the dispatch service; 155 ambulance gurney repair and the quality improvement program. Other increased 156 costs include retiree benefits; vehicle maintenance repairs; supplies; transfers to 157 other funds, including a payment for a new truck; increased workers’ compensation 158 and liability insurance costs.
159
160 Ms. Carrillo concluded her report with a discussion on a 3% increase in the 161 Measure C parcel tax revenue for the Marin Wildfire Prevention Authority, which 162 will fund the following items and services: Salary and benefits of a hazard 163 mitigation specialist; outside contracts for vegetation management; claims, 164 premium costs and maintenance of sufficient reserves; lease payments for a fire 165 truck and the purchase of a pick-up truck.
166
167 In response to Councilmember Candell, Ms. Carrillo explained that CalPERS 168 offered the previous Fire Chief a two-year service credit on his retirement because 169 they had also performed the duties of a Fire Marshal. Chief Martin discussed the 170 increase in costs for the dispatch contract, which is attributed to a new dispatch 171 center, and he noted that benefits have included a technology upgrade. 172
173 Chief Martin and Councilmember Candell discussed emergency calls, which Chief 174 Martin confirmed were answered by the Sheriff’s Department prior to distribution. 175 Chief Martin elaborated on the reasons for an exclusive dispatch center for CMFD 176 and the need for coordination between the emergency services. 177
178 Councilmember Lee and City Manager Schwarz discussed the possibility of 179 purchasing electric trucks and vehicles in the future. City Manager Schwarz stated 180 that there are only two fire truck manufacturers, which do not offer electric fire 181 trucks. He noted that there might be opportunities to purchase other types of 182 electric vehicles for the department, and a general discussion on alternative fuel May 11, 2023 Regular Meeting Minutes
5 183 vehicles followed. Chief Martin stated that a manufacturer is beta testing a fire 184 truck.
185
186 Chair Haroff opened up the item for public comment. 187
188 No public comments were received from attendees or via email on this item. 189
190 Chair Haroff closed the public comment and brought back the item for discussion 191 and a possible motion.
192
193 MOTION: It was M/S/C (Lee/Candell) to adopt Resolution No. 2023/06 approving 194 the Fiscal Year 2023-2024 Budget. Roll call vote: 4-0 in favor of the motion. 195 (Ayes: Beckman, Candell, Haroff, Lee; Noes: None).
196
197 B. Consideration and Possible Adoption of Resolution No. 2023/07 Approving a 198 Shared Services Agreement Between the CMFA and the Regional Marin County 199 Fire Agencies (RMCFA) for the Provision of Shared Services of Battalion Chiefs 200 and Authorizing the Fire Authority Executive Manager to Execute the agreement. 201
202 Chief Martin presented the staff report. He provided background on discussions 203 between CMFA and RMCFA senior staff during the pandemic about a regional 204 shared service agreement for the hiring of Battalion Chiefs and key personnel on 205 a temporary basis should the need arise due to staff shortages. He discussed the 206 financial benefits of the arrangement and confirmed he has received a positive 207 response from the International Association of Firefighters (IAFF) 775 officials. 208
209 In response to Council Member Beckman, Chief Martin confirmed that a fire officer 210 would be able to return to their unit or take a break if they did not wish to continue 211 a temporary assignment.
212
213 In response to Council Member Lee, Chief Martin discussed the need for a training 214 program relating to the topographical needs of fire departments in the County. He 215 stated that fire officers would require training in order to work for another 216 department on a temporary basis.
217
218 Chair Haroff opened up the item for public comment. 219
220 No public comments were received from attendees or via email on this item. 221
222 Chair Haroff closed the public comment and brought back the item for discussion 223 and a possible motion.
224
225 MOTION: It was M/S/C (Beckman/Lee) to adopt Resolution No. 2023/07 226 Approving a Shared Services Agreement Between the CMFA and the RCFA for 227 the Provision of Shared Services of Battalion Chiefs and Authorizing the Fire May 11, 2023 Regular Meeting Minutes
6 228 Authority Executive Manager to Execute the Agreement. Roll call vote: 4-0 in 229 favor of the motion. (Ayes: Beckman, Candell, Haroff, Lee; Noes: None). 230
231 C. Consideration and Possible Adoption of Resolution No. 2023/08 Authorizing CMFA 232 to Utilize Corte Madera’s Purchasing Ordinance No. 1004 for the Purchase and 233 Procurement of all Materials, Supplies, Equipment, and Services. 234
235 Chief Martin presented the staff report. He discussed the lack of a purchasing 236 policy, which was highlighted during the last audit. He recommended adoption of 237 the Town of Corte Madera’s purchasing policy because of the Authority’s shared 238 use of the Finance Department. Chief Martin confirmed they have been following 239 the policy.
240
241 Chair Haroff opened up the item for public comment. 242
243 No public comments were received from attendees or via email on this item. 244
245 Chair Haroff closed the public comment and brought back the item for discussion 246 and a possible motion.
247
248 MOTION: It was M/S/C (Lee/Beckman) to adopt Resolution No. 2023/08 249 Authorizing CMFA to Utilize Corte Madera’s Purchasing Ordinance No. 1004 for 250 the Purchase and Procurement of all Materials, Supplies, Equipment, and 251 Services. Roll call vote: 4-0 in favor of the motion. (Ayes: Beckman, Candell, 252 Haroff, Lee; Noes: None).
253
254 V. ADJOURNMENT
255
256 Chair Haroff adjourned the Council Meeting at 8:16 p.m. to the next regular 257 meeting scheduled for August 10, 2023.
258
1 V.B.

CENTRAL MARIN FIRE COUNCIL

STAFF REPORT
REPORT DATE: October 31, 2023
MEETING DATE: November 9, 2023
TO: Central Marin Fire Authority Fire Council
FROM: Daria Carrillo, Finance Director
SUBJECT: October 2023 General Fund Revenue and Expenditure Report        
RECOMMENDED ACTION:

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

BACKGROUND/DISCUSSION:

The attached revenue and expenditure report is as of October 31, 2023, and reflects financial activity transacted during 33% of the budget year. 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 October 2023 as well as the budget and activity through October 2023.

The numbers for the previous year are the audited actuals for 2022-2023.

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 50%, the same percentage as last year at this time.
2 Total revenue is $454,532 more than last year at this time, an increase of 8.6%. Total revenue is at 49% of budgeted, compared to 45% last year at this time. Please note the following:
• State revenue is $7,443 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 $14,243, or 40%, greater than last year at this time. Permit revenue is collected as permits are issued.
• Member contributions are $474,979 or 9.2%, greater than the amount received last year at the same time due to the increase in the required member contributions. • Other revenue is $20,219, or 31%, 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 $26,035 more than last year at this time, and are at 29% of the budgeted amount, the same percentage as at the same time last year. Please notice the following:

Salaries are $223,740, or 9.3%, less than last year at this time and are at 33% of the budgeted amount. Included in this total is overtime pay, which is $101,548, or 13.4%, less than at the same time last year. Also included in the total are regular salaries, which are $108,634, or 7.1%, less than last year at this time. The decrease, despite previously approved increases to the salary schedules as well as scheduled step increases, is due to three retirements in the previous fiscal year. The employees who have replaced the retired employees were promoted and hired at lower salaries than the employees who retired.

Retirement expenditures are $60,473, or 18.4% less than the amount at the same time last year. The previous fiscal year is the first year that payments for the Two Years Additional Years of Service Credit were required. In the current year, no payments are required because of strong investment returns in the 2020-2021 fiscal year. Payments will resume in the next fiscal year. The required payment will be approximately $35,000.

Retiree benefits have increased by $24,952, or 148%, compared to last year. In the previous fiscal year there were two retirees receiving medical benefits. In the current fiscal year there are five retirees receiving medical benefits.

Outside Services are $187,669 or 161% more than last year at this time. This is due primarily to a timing difference in payment of the dispatch services costs. A check for $130,391 was issued in September 2023, while in the previous fiscal year, payment was made in January 2023.

Additionally, operating costs for Marin Emergency Radio Authority (MERA) have increased by $15,029.

Equipment maintenance has increased $24,236 compared with last year at this time. This is due to necessary radio maintenance and repair.

Supplies have increased by $65,034, or 63%, as compared to last year at this time. The Adopted Budget included an increase in the supply budget of $128,300, due mainly to the need for protective equipment and medical supplies. Supply expenditures are at 35% of budget, the approximate 3 amount expected for the year.

Overall, expenditures 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. No revenue has been received for the current fiscal year as of October 31, 2022. 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.

Expenditures:

Total expenditures to date are $220,002, or 167%, more than last year at this time and are at 45% of the annual budget. The previous year ending balance was $191,482, which is being spent in the current year.

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 October 31, 2023, Fund 70, General Fund

2. Budget Comparison Report For The Period Ending October 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 October 31, 2023, Fund 70, General Fund
Budget Comparison Report
2022-2023
Total
Activity
2022-2023
YTD
Activity
Through
October 31,
2023
Percent
Collected /
Expended
2023-2024
Adopted
Budget
2023-2024
YTD
Activity
Through
October 31,
2023
Percent
Collected /
Expended
Fund: 70 - CENTRAL MARIN FIRE AUTHORITY GENERAL FUND
Revenue
430 - PERMITS AND FEES 145,962 35,342 24.21% 154,000 49,585 32.20% 431 - COST RECOVERY 4,748 1,882 39.64% 0 0 0.00%
452 - INTEREST 41,916 5,793 13.82% 20,000 646 3.23%
460 - STATE REVENUE 524,750 7,443 1.42% 0 0 0.00%
481 - MEMBER CONTRIBUTIONS 10,912,992 5,184,011 47.50% 11,317,980 5,658,990 50.00% 490 - OTHER REVENUE 201,884 65,437 32.41% 191,704 45,218 23.59% Total Revenue: 11,832,252 5,299,908 44.79% 11,683,684 5,754,440 49.25% Expense
600 - SALARIES 7,591,940 2,415,123 31.81% 6,689,826 2,191,383 32.76% 601 - RETIREMENT 913,786 327,922 35.89% 999,041 267,449 26.77% 602 - OTHER BENEFITS 1,069,775 338,350 31.63% 1,124,543 340,012 30.24% 603 - RETIREE BENEFITS 59,870 16,843 28.13% 78,720 41,795 53.09% 611 - OUTSIDE SERVICES 716,017 116,585 16.28% 1,058,316 304,254 28.75% 34,748 3,258 9.38% 45,000 10,784 23.97%
613 - DUES AND SUBSCRIPTIONS 8,435 3,671 43.52% 9,000 3,610 40.11% 614 - EQUIPMENT MAINTENANCE 33,473 3,497 10.45% 39,100 27,734 70.93% 18,063 4,102 22.71% 35,000 3,942 11.26%
616 - VEHICLE MAINTENANCE 119,465 11,036 9.24% 100,000 17,008 17.01% 620 - UTILITIES 112,124 33,046 29.47% 95,180 26,569 27.91% 630 - SUPPLIES 343,180 103,221 30.08% 483,425 168,255 34.80% 651 - EQUIPMENT 105 105 100.00% 7,000 0 0.00%
670 - TRANSFERS OUT 428,802 0 0.00% 919,533 0 0.00%
680 - OTHER EXPENDITURES 77,354 0 0.00% 0 0 0.00%
Total Expense: 11,527,133 3,376,760 29.29% 11,683,684 3,402,795 29.12% Total Fund: 70 - CENTRAL MARIN FIRE 305,119 1,923,148 0 2,351,644 615 - BUILDING AND GROUNDS

MAINTENANCE
612 - TRAINING, EDUCATION, MEETINGS
5 ATTACHMENT 2
Budget Comparison Report For The Period Ending October 31, 2023, Fund 75, Measure C Fund
Budget Comparison Report
Account Number
2022-2023
Total
Activity
2022-2023
YTD
Activity
Through
October
31, 2023
Percent
Collected
/
Expended
Adopted
Budget
2023-2024
2023-2024
YTD
Activity
Through
October
31, 2023
Percent
Collected
/
Expended
Fund: 75 - MEASURE C FIRE TAX FUND - CENTRAL MARIN FIRE AUTHORITY Revenue

75.00.40008.0000 766,669 0 0% 774,145 0 0%

75.00.48102.0000
91,828 0 0% 89,707 0 0%

75.00.49081.0000 407,062 0 0% 0 0 0%
Total Revenue: 1,265,560 0 0% 863,852 0 0%
Expense

75.30.60000.0000 REGULAR SALARIES 159,529 47,690 30% 170,988 51,045 30%

75.30.60026.0000 LEAVE BUYOUT 2,200 0 0% 0 3,912

75.30.60100.0000 PERS NORMAL COST 11,207 2,741 24% 13,680 3,994 29%

75.30.60200.0000 HEALTH BENEFITS 22,217 7,131 32% 25,460 7,602 30%

75.30.60202.0000 PAYROLL TAXES 2,255 683 30% 2,500 774 31%

75.30.60205.0000
2,414 0 0% 6,600 1,541 23%

75.30.60206.0000
143 48 33% 0 48

75.30.61165.0000
650 0 0% 0 0 0%

75.30.61195.0000
910,002 67,160 7% 630,000 281,151 45%

75.30.61199.0000 6,100 6,100 100% 0 0 0%

75.30.63002.0000 12,012 0 0% 7,565 1,486 20%

75.30.63074.0000 29,684 0 0% 0 0 0%
Total Expense: 1,158,414 131,552 11% 856,793 351,554 41% 107,146 -131,552 7,059 -351,554

NON CAPITAL

EQUIPMENT
Total Fund: 75 - MEASURE C FIRE TAX
FUND:

MEASURE C FIRE TAX

CORTE MADERA

CONTRIBUTION

MWPA CORE

PROJECTS

RETIREE HEALTH

SAVINGS ACCOUNT

OTHER EMPLOYEE

BENEFITS

MEETINGS AND
TRAVEL

VEGETATION MGMT

SPECALISTS

OTHER CONTRACT

SERVICES

DEPARTMENT

SUPPLIES
1 V.C.

CENTRAL MARIN FIRE COUNCIL

STAFF REPORT
REPORT DATE: October 27, 2023
MEETING DATE: November 9, 2023
TO: Central Marin Fire Authority Fire Council
FROM: Daria Carrillo, Finance Director
SUBJECT: Accounts Payable Checks, April 29 through October 27,2023 and Transfers to Payroll Account, April 29 through October 27, 2023
       
RECOMMENDED ACTION:

Acknowledge and file: 1) checks numbers 22659 to 23009 for a total of $2,503,409.23, 2) transfers to the payroll account in the amount of $4,818,909.11, 3) voided check 22850 in the amount of $3,989.00, 4) a wire transfer to Apple in the amount of $29,684.20 for computer hardware and 5) electronic payments to CalPERS for health benefits in the amount of $9,340.66.

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 April 29 through October 27, 2023 on behalf of Central Marin Fire Authority. No additional checks are expected to be issued in October 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.

In addition to the operating account, the Town maintains a payroll account at Bank of Marin. This 2 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 April 29,2023 through October 27, 2023, $4,818,909.11 was transferred from the operating account to the payroll account for payroll related expenditures.

Payment to Apple for computer hardware in the amount of $29,684.20 and payments to CalPERS health benefits for items not paid through the payroll account in the amount of $9,340.66 were made via wire payment and electronic debit.

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, April 29, 2023 through October 27, 2023 THIS ITEM HAS BEEN REVIEWED AND APPROVED BY THE EXECUTIVE MANAGER. 3 ATTACHMENT 1
Check Report, April 29, 2023 through October 27, 2023
10/27/2023 12:39:01 PM Page 1 of 20
Check Report
Corte Madera, CA By Check Number
Date Range: 04/29/2023 - 10/27/2023
Vendor Number Vendor Name Payment Date Payment Type Discount Amount Payment Amount Number Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount Bank Code: AP Bank-AP Bank
sa009cm 911 SAFETY EQUIPMENT LLC 05/03/2023 Regular 0.00 916.00 22659 59549 Invoice 05/03/2023 PROTECTIVE UNIFORMS AND EQUIPMENT 0.00 916.00 al002cm ALL STARS TREE SERVICE 05/03/2023 Regular 0.00 11,800.00 22660 2072 Invoice 05/03/2023 VEGETATION MGMT SPECALISTS 0.00 7,900.00 2073 Invoice 05/03/2023 VEGETATION MGMT SPECALISTS 0.00 3,900.00 be001cm BENEFIT TRUST COMPANY 05/03/2023 Regular 0.00 518.49 22661 INV050123 Invoice 05/03/2023 FIRE DEPT OPEB 0.00 518.49 bo105cm BOUND TREE MEDICAL, LLC 05/03/2023 Regular 0.00 71.40 22662 84920477 Invoice 05/03/2023 MEDICAL SUPPLIES 0.00 71.40 co165cm COMCAST - FIRE DEPT 0208565, 0055313, 030406705/03/2023 Regular 0.00 706.02 22663 0199613 041323 Invoice 05/03/2023 UTILITIES - INTENET 0.00 706.02 co001cm CORPORATE PAYMENT SYSTEMS 05/03/2023 Regular 0.00 23,666.44 22664 04/14/2023 STMT Invoice 05/03/2023 04/14/2023 STMT 0.00 23,666.44 ja001cm JACKSON'S HARDWARE 05/03/2023 Regular 0.00 1,599.37 22665 125562A Invoice 05/03/2023 VEGETATION MGMT SPECALISTS 0.00 1,599.37 ji101cm JIM CORBET'S ACE HARDWARE 05/03/2023 Regular 0.00 15.28 22666 698353 Invoice 05/03/2023 BUILDING SUPPLIES 0.00 15.28
jo001cm JONES GARAGE DOOR CO., INC. 05/03/2023 Regular 0.00 461.00 22667 50218 Invoice 05/03/2023 BUILDING MAINTENANCE - OTHER 0.00 461.00 le002cm LEXIPOL, LLC 05/03/2023 Regular 0.00 3,414.45 22668 INVPRA114752 Invoice 05/03/2023 MANANGEMENT INFO SYSTEMS/COMPUT… 0.00 3,414.45 ma345cm MARIN COUNTY TAX COLLECTOR- 05/03/2023 Regular 0.00 2,865.00 22669 1033377 Invoice 05/03/2023 RADIO MAINTENANCE/REPAIR 0.00 2,695.00 1034371 Invoice 05/03/2023 NEIGHBORHOOD RESPONSE GROUP 0.00 50.00 1034378 Invoice 05/03/2023 NEIGHBORHOOD RESPONSE GROUP 0.00 120.00 no045cm NICK BARBIERI TRUCKING, LLC 05/03/2023 Regular 0.00 2,873.65 22670 0117645-IN Invoice 05/03/2023 VEHICLE SUPPLIES, PARTS/ EQUIP, FUEL/O… 0.00 2,873.65 pa176cm PACIFIC GAS & ELECTRIC 05/03/2023 Regular 0.00 3,124.32 22671 1939277301-6 0… Invoice 05/03/2023 UTILITIES - ELECTRICITY 0.00 3,124.32 pr027cm PREFERRED ALLIANCE, INC 05/03/2023 Regular 0.00 126.00 22672 0186417-IN Invoice 05/03/2023 HIRING AND RECRUITMENT EXPENSES 0.00 126.00 si101c SILVERADO AVIONICS INC. 05/03/2023 Regular 0.00 291.87 22673 2549 Invoice 05/03/2023 VEHICLE SUPPLIES, PARTS/ EQUIP, FUEL/O… 0.00 291.87 ch250cm WEX BANK 05/03/2023 Regular 0.00 2,776.18 22674 88630659 Invoice 05/03/2023 VEHICLE SUPPLIES, PARTS/ EQUIP, FUEL/O… 0.00 2,776.18 bo105cm BOUND TREE MEDICAL, LLC 05/11/2023 Regular 0.00 1,938.81 22676 84926376 Invoice 05/11/2023 MEDICAL SUPPLIES 0.00 1,938.81 de001cm DEPT. OF JUSTICE 05/11/2023 Regular 0.00 147.00 22677 648130 Invoice 05/11/2023 HIRING AND RECRUITMENT EXPENSES 0.00 147.00 di001cm DIEGO TRUCK REPAIR, INC. 05/11/2023 Regular 0.00 230.00 22678 Check Report Date Range: 04/29/2023 - 10/27/2023
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Vendor Number Vendor Name Payment Date Payment Type Discount Amount Payment Amount Number Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount 66597 Invoice 05/11/2023 VEHICLE MAINTENANCE AND REPAIRS 0.00 230.00 ea220cm EAST BAY TIRE CO 05/11/2023 Regular 0.00 228.00 22679 1930445 Invoice 05/11/2023 VEHICLE SUPPLIES, PARTS/ EQUIP, FUEL/O… 0.00 228.00 em121cm EMERGENCY EQUIPMENT 05/11/2023 Regular 0.00 1,452.45 22680 65505 Invoice 05/11/2023 CLOTHING/DAILY UNIFORMS 0.00 1,452.45 go031cm GOLDEN STATE EMERGENCY 05/11/2023 Regular 0.00 814.96 22681 CI038937 Invoice 05/11/2023 VEHICLE SUPPLIES, PARTS/ EQUIP, FUEL/O… 0.00 814.96 pr068cm HEATHER PRICE FAIR 05/11/2023 Regular 0.00 2,500.00 22682 INV043023 Invoice 05/11/2023 OTHER CONTRACT SERVICES 0.00 2,500.00 ja001cm JACKSON'S HARDWARE 05/11/2023 Regular 0.00 409.67 22683 128420 Invoice 05/11/2023 VEGETATION MGMT SPECALISTS 0.00 409.67 ji101cm JIM CORBET'S ACE HARDWARE 05/11/2023 Regular 0.00 26.20 22684 698341 Invoice 05/11/2023 BUILDING SUPPLIES 0.00 26.20
ln075cm L.N. CURTIS & SONS 05/11/2023 Regular 0.00 1,858.86 22685 INV700393 Invoice 05/11/2023 HYDRANTS/HOSES 0.00 1,858.86 ma002cm MARIN COUNTY FIRE DEPARTMENT 05/11/2023 Regular 0.00 205,202.76 22686 #494/468 Invoice 05/11/2023 VEGETATION MGMT SPECALISTS 0.00 48,158.76 1581/1576 Invoice 05/11/2023 VEGETATION MGMT SPECALISTS 0.00 157,044.00 ma550cm MARIN MUNICIPAL WATER DISTRICT 05/11/2023 Regular 0.00 832.00 22687 146154 041323 Invoice 05/11/2023 UTILITIES - WATER 0.00 264.17 177547 041423 Invoice 05/11/2023 UTILITIES - WATER 0.00 202.33 179110 041423 Invoice 05/11/2023 UTILITIES - WATER 0.00 259.55 347913 041323 Invoice 05/11/2023 UTILITIES - WATER 0.00 105.95 no045cm NICK BARBIERI TRUCKING, LLC 05/11/2023 Regular 0.00 2,346.04 22688 0116537-IN Invoice 05/11/2023 FIRE DEPT FUEL 0.00 2,346.04 ri003cm RICOH USA, INC. 05/11/2023 Regular 0.00 11.03 22689 5067242658 Invoice 05/11/2023 PRIVATE CONTRACTUAL SERVICES 0.00 11.03 st039cm STRYKER SALES CORPORATION 05/11/2023 Regular 0.00 367.20 22690 4131099M Invoice 05/11/2023 MEDICAL SUPPLIES 0.00 367.20 sa009cm 911 SAFETY EQUIPMENT LLC 05/18/2023 Regular 0.00 874.00 22691 59441 Invoice 05/18/2023 PROTECTIVE UNIFORMS AND EQUIPMENT 0.00 874.00 al002cm ALL STARS TREE SERVICE 05/18/2023 Regular 0.00 29,200.00 22692 2093 Invoice 05/18/2023 VEGETATION MGMT SPECALISTS 0.00 28,000.00 2102 Invoice 05/18/2023 VEGETATION MGMT SPECALISTS 0.00 1,200.00 al200cm ALLSTAR FIRE EQUIPMENT, INC. 05/18/2023 Regular 0.00 340.00 22693 247275 Invoice 05/18/2023 OTHER EQUIPMENT/MAINTENANCE REPA… 0.00 340.00 at075cm AT & T -CALNET3 05/18/2023 Regular 0.00 1,542.77 22694 000019891206 Invoice 05/18/2023 UTILITIES - TELEPHONE 0.00 158.23 000019891554 Invoice 05/18/2023 UTILITIES - TELEPHONE 0.00 1,384.54 be001cm BENEFIT TRUST COMPANY 05/18/2023 Regular 0.00 581.49 22695 INV051523 Invoice 05/18/2023 FIRE DEPT OPEB 0.00 581.49 bo105cm BOUND TREE MEDICAL, LLC 05/18/2023 Regular 0.00 790.81 22696 84937387 Invoice 05/18/2023 MEDICAL SUPPLIES 0.00 201.44 84940294 Invoice 05/18/2023 MEDICAL SUPPLIES 0.00 589.37 ca895c CASCADE FIRE EQUIPMENT 05/18/2023 Regular 0.00 1,086.01 22697 INV3509 Invoice 05/18/2023 PROTECTIVE UNIFORMS AND EQUIPMENT 0.00 720.13 Check Report Date Range: 04/29/2023 - 10/27/2023
10/27/2023 12:39:01 PM Page 3 of 20
Vendor Number Vendor Name Payment Date Payment Type Discount Amount Payment Amount Number Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount INV3510 Invoice 05/18/2023 PROTECTIVE UNIFORMS AND EQUIPMENT 0.00 365.88 co165cm COMCAST - FIRE DEPT 0208565, 0055313, 030406705/18/2023 Regular 0.00 123.65 22698 0055313 050223 Invoice 05/18/2023 UTILITIES - INTENET 0.00 123.65 co655cm COMPUTER COURAGE INC 05/18/2023 Regular 0.00 1,300.00 22699 53281 Invoice 05/18/2023 MANANGEMENT INFO SYSTEMS/COMPUT… 0.00 1,300.00 de001cm DEPT. OF JUSTICE 05/18/2023 Regular 0.00 113.00 22700 654489 Invoice 05/18/2023 HIRING AND RECRUITMENT EXPENSES 0.00 113.00 ja001cm JACKSON'S HARDWARE 05/18/2023 Regular 0.00 183.46 22701 129105 Invoice 05/18/2023 VEGETATION MGMT SPECALISTS 0.00 183.46 ln075cm L.N. CURTIS & SONS 05/18/2023 Regular 0.00 32,470.82 22702 INV697042 Invoice 05/18/2023 HYDRANTS/HOSES 0.00 2,411.08 INV697878 Invoice 05/18/2023 CLOTHING/DAILY UNIFORMS 0.00 236.05 INV697968 Invoice 05/18/2023 PROTECTIVE UNIFORMS AND EQUIPMENT 0.00 408.80 INV698637 Invoice 05/18/2023 CLOTHING/DAILY UNIFORMS 0.00 472.12 INV701553 Invoice 05/18/2023 HYDRANTS/HOSES 0.00 3,237.30 INV701930 Invoice 05/18/2023 PROTECTIVE UNIFORMS AND EQUIPMENT 0.00 25,705.47 mu856cm MUNICIPALEMERGENCY SERVICES, INC 05/18/2023 Regular 0.00 1,304.03 22703 IN1866942 Invoice 05/18/2023 PROTECTIVE UNIFORMS AND EQUIPMENT 0.00 1,304.03 of029cm OFFICE DEPOT-FIRE-89507905 FILE #81901 05/18/2023 Regular 0.00 187.65 22704 310299586001 Invoice 05/18/2023 OFFICE SUPPLIES 0.00 187.65 pr172cm PROFESSIONAL SALES AND SERVICE LC 05/18/2023 Regular 0.00 589.28 22705 30171 Invoice 05/18/2023 VEHICLE MAINTENANCE AND REPAIRS 0.00 589.28 si101c SILVERADO AVIONICS INC. 05/18/2023 Regular 0.00 131.67 22706 2565 Invoice 05/18/2023 RADIO MAINTENANCE/REPAIR 0.00 131.67 at004cm AT&T MOBILITY - 287293876016 05/25/2023 Regular 0.00 906.96 22707 287293876016x0…Invoice 05/25/2023 UTILITIES - TELEPHONE 0.00 906.96 ba002cm BAY CITIES JOINT POWER INSURANCE AUTHORITY05/25/2023 Regular 0.00 501.69 22708 BCJPIA-2023-0214 Invoice 05/25/2023 WORKERS COMPENSATION CLAIMS 0.00 501.69 co165cm COMCAST - FIRE DEPT 0208565, 0055313, 030406705/25/2023 Regular 0.00 706.02 22709 019963 051323 Invoice 05/25/2023 UTILITIES - INTENET 0.00 706.02 em121cm EMERGENCY EQUIPMENT 05/25/2023 Regular 0.00 1,872.64 22710 65519 Invoice 05/25/2023 CLOTHING/DAILY UNIFORMS 0.00 1,872.64 fi003cm FIRE INNOVATIONS 05/25/2023 Regular 0.00 69.63 22711 23-63521 Invoice 05/25/2023 PROTECTIVE UNIFORMS AND EQUIPMENT 0.00 69.63 fi001cm FITNESS SF MARIN 05/25/2023 Regular 0.00 300.00 22712 118 Invoice 05/25/2023 OTHER EMPLOYEE BENEFITS 0.00 300.00 ri003cm RICOH USA, INC. 05/25/2023 Regular 0.00 212.18 22714 107221498 Invoice 05/25/2023 PRIVATE CONTRACTUAL SERVICES 0.00 212.18 ve002cm VERIZON WIRELESS - 670722771-00004 05/25/2023 Regular 0.00 926.27 22715 9934121005 Invoice 05/25/2023 MANANGEMENT INFO SYSTEMS/COMPU… 0.00 926.27 wa113c WATTCO 05/25/2023 Regular 0.00 96.73 22716
61823 Invoice 05/25/2023 VEHICLE SUPPLIES, PARTS/ EQUIP, FUEL/O… 0.00 96.73 ms001cm MSA DENTAL POOL 05/31/2023 Regular 0.00 411.17 22717 06/2023 BENEFITS Invoice 05/31/2023 06/2023 BENEFITS 0.00 411.17 vi099cm VISION SERVICE PLAN (CA) 05/31/2023 Regular 0.00 36.10 22718 06/2023 BENEFITS Invoice 05/31/2023 06/2023 BENEFITS 0.00 36.10 Check Report Date Range: 04/29/2023 - 10/27/2023
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Vendor Number Vendor Name Payment Date Payment Type Discount Amount Payment Amount Number Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount ai560cm AIRGAS 06/01/2023 Regular 0.00 436.45 22719
9997008995 Invoice 06/01/2023 MEDICAL SUPPLIES 0.00 436.45 co001cm CORPORATE PAYMENT SYSTEMS 06/01/2023 Regular 0.00 11,328.85 22720 05/14/2023 STMT Invoice 06/01/2023 05/14/2023 STMT 0.00 11,328.85 fo002cm FORSTER & KROEGER LANDSCAPE MAINTENANCE06/01/2023 Regular 0.00 11,200.00 22721 8884 Invoice 06/01/2023 VEGETATION MGMT SPECALISTS 0.00 11,200.00 ja001cm JACKSON'S HARDWARE 06/01/2023 Regular 0.00 222.78 22722 130689 Invoice 06/01/2023 VEGETATION MGMT SPECALISTS 0.00 222.78 ma002cm MARIN COUNTY FIRE DEPARTMENT 06/01/2023 Regular 0.00 34,000.00 22723 1034 Invoice 05/08/2023 DISASTER PREPAREDNESS SERVICES 0.00 34,000.00 ma345cm MARIN COUNTY TAX COLLECTOR- 06/01/2023 Regular 0.00 2,470.76 22724 1034476 Invoice 06/01/2023 RADIO MAINTENANCE/REPAIR 0.00 855.00 1034486 Invoice 06/01/2023 RADIO MAINTENANCE/REPAIR 0.00 1,615.76 mi085cm MI CASA CAFE 06/01/2023 Regular 0.00 1,681.74 22725 R37355 Invoice 06/01/2023 MISCELLANEOUS SUPPLIES 0.00 1,681.74 of029cm OFFICE DEPOT-FIRE-89507905 FILE #81901 06/01/2023 Regular 0.00 215.97 22726 310696754001 Invoice 06/01/2023 OFFICE SUPPLIES 0.00 215.97 al006cm ALAMEDA COUNTY FIRE DEPARTMENT 06/08/2023 Regular 0.00 25,550.91 22727 2022-23-326 Invoice 06/08/2023 VEHICLE MAINTENANCE AND REPAIRS 0.00 25,550.91 al002cm ALL STARS TREE SERVICE 06/08/2023 Regular 0.00 48,500.00 22728 2112 Invoice 06/08/2023 VEGETATION MGMT SPECALISTS 0.00 18,000.00 2113 Invoice 06/08/2023 VEGETATION MGMT SPECALISTS 0.00 14,000.00 2114 Invoice 06/08/2023 VEGETATION MGMT SPECALISTS 0.00 4,500.00 2120 Invoice 06/08/2023 VEGETATION MGMT SPECALISTS 0.00 12,000.00 ba002cm BAY CITIES JOINT POWER INSURANCE AUTHORITY06/08/2023 Regular 0.00 942.39 22729 BCJPIA-2023-0238 Invoice 06/08/2023 WORKERS COMPENSATION INSURANCE 0.00 942.39 bo105cm BOUND TREE MEDICAL, LLC 06/08/2023 Regular 0.00 3,121.52 22730 84948217 Invoice 06/08/2023 MEDICAL SUPPLIES 0.00 1,411.83 84949705 Invoice 06/08/2023 MEDICAL SUPPLIES 0.00 39.24 84957205 Invoice 06/08/2023 MEDICAL SUPPLIES 0.00 1,670.45 co992c EMS AGENCY COUNTY OF MARIN 06/08/2023 Regular 0.00 202.00 22731 020819-01 0524… Invoice 06/08/2023 DUES AND MEMBERSHIPS 0.00 202.00 ez001cm EZRA COLMAN 06/08/2023 Regular 0.00 300.00 22732 R37356 Invoice 06/08/2023 MISCELLANEOUS SUPPLIES 0.00 300.00 fi045cm FISHMAN SUPPLY CO. (FIRE-7762) 06/08/2023 Regular 0.00 404.98 22733 1401686 Invoice 06/08/2023 JANITORIAL SUPPLIES 0.00 404.98 ji101cm JIM CORBET'S ACE HARDWARE 06/08/2023 Regular 0.00 75.72 22734 698554 Invoice 06/08/2023 BUILDING SUPPLIES 0.00 39.29
698562 Invoice 06/08/2023 TOOLS 0.00 18.11
698570 Invoice 06/08/2023 BUILDING SUPPLIES 0.00 18.32
ln075cm L.N. CURTIS & SONS 06/08/2023 Regular 0.00 9,383.63 22735 INV703658 Invoice 06/08/2023 PROTECTIVE UNIFORMS AND EQUIPMENT 0.00 2,051.76 INV703664 Invoice 06/08/2023 PROTECTIVE UNIFORMS AND EQUIPMENT 0.00 7,331.87 ma345cm MARIN COUNTY TAX COLLECTOR- 06/08/2023 Regular 0.00 1,759.59 22736 1034480 Invoice 06/08/2023 RADIO MAINTENANCE/REPAIR 0.00 1,759.59 ma550cm MARIN MUNICIPAL WATER DISTRICT 06/08/2023 Regular 0.00 792.71 22737 131645 051923 Invoice 06/08/2023 UTILITIES - WATER 0.00 404.52 169024 051823 Invoice 06/08/2023 UTILITIES - WATER 0.00 185.86 Check Report Date Range: 04/29/2023 - 10/27/2023
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Vendor Number Vendor Name Payment Date Payment Type Discount Amount Payment Amount Number Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount 443790 051923 Invoice 06/08/2023 UTILITIES - WATER 0.00 202.33 pa176cm PACIFIC GAS & ELECTRIC 06/08/2023 Regular 0.00 2,549.52 22738 19392773016 05… Invoice 06/08/2023 UTILITIES - ELECTRICITY 0.00 2,549.52 pr027cm PREFERRED ALLIANCE, INC 06/08/2023 Regular 0.00 42.00 22739 0186878-IN Invoice 06/08/2023 HIRING AND RECRUITMENT EXPENSES 0.00 42.00 pr172cm PROFESSIONAL SALES AND SERVICE LC 06/08/2023 Regular 0.00 683.23 22740 30221 Invoice 06/08/2023 VEHICLE MAINTENANCE AND REPAIRS 0.00 683.23 th003cm THE PERMANENTE MEDICAL GROUP, ICN. 06/08/2023 Regular 0.00 979.00 22741 248669 050923 Invoice 06/08/2023 HIRING AND RECRUITMENT EXPENSES 0.00 979.00 us001cm US BEHAVIORAL HEALTH PLAN, CA 06/08/2023 Regular 0.00 415.00 22742 JUN 2023 Invoice 06/08/2023 OTHER EMPLOYEE BENEFITS 0.00 415.00 ch250cm WEX BANK 06/08/2023 Regular 0.00 2,619.40 22743 89302912 Invoice 06/08/2023 VEHICLE SUPPLIES - FUEL/OIL, TIRES 0.00 2,619.40 at056cm AT&T MOBILITY - ACCT#287293876016 06/15/2023 Regular 0.00 2,051.46 22744 293876016X061… Invoice 06/15/2023 UTILITIES - TELEPHONE 0.00 2,051.46 bo105cm BOUND TREE MEDICAL, LLC 06/15/2023 Regular 0.00 617.04 22745 84968620 Invoice 06/15/2023 MEDICAL SUPPLIES 0.00 525.48 84969961 Invoice 06/15/2023 MEDICAL SUPPLIES 0.00 91.56 co165cm COMCAST - FIRE DEPT 0208565, 0055313, 030406706/15/2023 Regular 0.00 123.65 22746 0055313 060223 Invoice 06/15/2023 UTILITIES - INTENET 0.00 123.65 co655cm COMPUTER COURAGE INC 06/15/2023 Regular 0.00 2,600.00 22747 52844 Invoice 06/15/2023 MANANGEMENT INFO SYSTEMS/COMPUT… 0.00 1,300.00 53511 Invoice 06/15/2023 MANANGEMENT INFO SYSTEMS/COMPUT… 0.00 1,300.00 da002cm DAVIS SIGN COMPANY, INC. 06/15/2023 Regular 0.00 229.63 22748 36677 Invoice 06/15/2023 VEHICLE SUPPLIES, PARTS/ EQUIP, FUEL/O… 0.00 229.63 da135c DAY WIRELESS SYSTEMS 06/15/2023 Regular 0.00 1,571.97 22749 INV773002 Invoice 06/15/2023 RADIO MAINTENANCE/REPAIR 0.00 1,571.97 di001cm DIEGO TRUCK REPAIR, INC. 06/15/2023 Regular 0.00 2,642.65 22750 66646 Invoice 06/15/2023 VEHICLE MAINTENANCE AND REPAIRS 0.00 252.75 66849 Invoice 06/15/2023 VEHICLE MAINTENANCE AND REPAIRS 0.00 1,324.78 66875 Invoice 06/15/2023 VEHICLE MAINTENANCE AND REPAIRS 0.00 1,047.37 66908 Invoice 06/15/2023 VEHICLE SUPPLIES, PARTS/ EQUIP, FUEL/O… 0.00 17.75 pr068cm HEATHER PRICE FAIR 06/15/2023 Regular 0.00 2,500.00 22751 INV053123 Invoice 06/15/2023 OTHER CONTRACT SERVICES 0.00 2,500.00 ln075cm L.N. CURTIS & SONS 06/15/2023 Regular 0.00 527.32 22752 INV709584 Invoice 06/15/2023 PROTECTIVE UNIFORMS AND EQUIPMENT 0.00 527.32 ma002cm MARIN COUNTY FIRE DEPARTMENT 06/15/2023 Regular 0.00 5,466.25 22753 20230601SMEM… Invoice 06/15/2023 OTHER CONTRACT SERVICES 0.00 5,466.25 ma345cm MARIN COUNTY TAX COLLECTOR- 06/15/2023 Regular 0.00 670.00 22754 1034726 Invoice 06/15/2023 NEIGHBORHOOD RESPONSE GROUP 0.00 235.00 1034727 Invoice 06/15/2023 NEIGHBORHOOD RESPONSE GROUP 0.00 160.00 1034730 Invoice 06/15/2023 NEIGHBORHOOD RESPONSE GROUP 0.00 275.00 no045cm NICK BARBIERI TRUCKING, LLC 06/15/2023 Regular 0.00 1,821.94 22755 0034101-IN Invoice 06/15/2023 FIRE DEPT FUEL 0.00 1,821.94 re024c RESOLVE INSURANCE SYSTEMS 06/15/2023 Regular 0.00 1,129.45 22756 MAY 2023 Invoice 06/15/2023 OTHER CONTRACT SERVICES 0.00 1,129.45 Check Report Date Range: 04/29/2023 - 10/27/2023
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Vendor Number Vendor Name Payment Date Payment Type Discount Amount Payment Amount Number Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount ri003cm RICOH USA, INC. 06/15/2023 Regular 0.00 11.03 22757 5067420382 Invoice 06/15/2023 PRIVATE CONTRACTUAL SERVICES 0.00 11.03 th001cm THE SMALL WORLD TREE CO. 06/15/2023 Regular 0.00 57,930.00 22758 8354 Invoice 06/15/2023 VEGETATION MGMT SPECALISTS 0.00 6,975.00 8358 Invoice 06/15/2023 DISASTER PREPAREDNESS SERVICES 0.00 17,165.00 8376 Invoice 06/15/2023 VEGETATION MGMT SPECALISTS 0.00 8,400.00 8377 Invoice 06/15/2023 DISASTER PREPAREDNESS SERVICES 0.00 25,390.00 ve002cm VERIZON WIRELESS - 670722771-00004 06/15/2023 Regular 0.00 926.23 22759 9936489402 Invoice 06/15/2023 MANANGEMENT INFO SYSTEMS/COMPU… 0.00 926.23 ai560cm AIRGAS 06/22/2023 Regular 0.00 449.99 22760
9997722357 Invoice 06/22/2023 MEDICAL SUPPLIES 0.00 449.99 al002cm ALL STARS TREE SERVICE 06/22/2023 Regular 0.00 45,100.00 22761 2137 Invoice 06/22/2023 DISASTER PREPAREDNESS SERVICES 0.00 23,000.00 2139 Invoice 06/22/2023 DISASTER PREPAREDNESS SERVICES 0.00 19,200.00 2143 Invoice 06/22/2023 VEGETATION MGMT SPECALISTS 0.00 2,900.00 at075cm AT & T -CALNET3 06/22/2023 Regular 0.00 1,553.72 22762 000020031013 Invoice 06/22/2023 UTILITIES - TELEPHONE 0.00 169.04 000020031361 Invoice 06/22/2023 UTILITIES - TELEPHONE 0.00 1,384.68 be001cm BENEFIT TRUST COMPANY 06/22/2023 Regular 0.00 1,198.20 22763 INV061823 Invoice 06/22/2023 FIRE DEPT OPEB 0.00 1,198.20 bo105cm BOUND TREE MEDICAL, LLC 06/22/2023 Regular 0.00 2,402.83 22764 84979994 Invoice 06/22/2023 MEDICAL SUPPLIES 0.00 2,402.83 co002cm COUNTY OF MARIN 06/22/2023 Regular 0.00 52.00 22765 020819-01 0605… Invoice 06/22/2023 DUES AND MEMBERSHIPS 0.00 52.00 da025cm D & K AUTO SERVICE 06/22/2023 Regular 0.00 207.02 22766 74855 Invoice 06/22/2023 VEHICLE MAINTENANCE AND REPAIRS 0.00 207.02 fo002cm FORSTER & KROEGER LANDSCAPE MAINTENANCE06/22/2023 Regular 0.00 45,640.00 22767 8935 Invoice 06/22/2023 VEGETATION MGMT SPECALISTS 0.00 26,320.00 8951 Invoice 06/22/2023 VEGETATION MGMT SPECALISTS 0.00 19,320.00 ln075cm L.N. CURTIS & SONS 06/22/2023 Regular 0.00 1,556.39 22768 INV713573 Invoice 06/22/2023 PROTECTIVE UNIFORMS AND EQUIPMENT 0.00 1,556.39 ri003cm RICOH USA, INC. 06/22/2023 Regular 0.00 130.25 22769 5067480357 Invoice 06/22/2023 PRIVATE CONTRACTUAL SERVICES 0.00 130.25 al002cm ALL STARS TREE SERVICE 06/29/2023 Regular 0.00 12,800.00 22770 2150 Invoice 06/29/2023 DISASTER PREPAREDNESS SERVICES 0.00 12,800.00 be053cm BERTRAND, FOX, ELLIOT, OSMAN & WENZEL 06/29/2023 Regular 0.00 9,844.54 22771 41598 Invoice 06/29/2023 GENERAL LEGAL COUNSEL 0.00 9,844.54 co165cm COMCAST - FIRE DEPT 0208565, 0055313, 030406706/29/2023 Regular 0.00 706.02 22772 0199613 061323 Invoice 06/29/2023 UTILITIES - INTENET 0.00 706.02 da025cm D & K AUTO SERVICE 06/29/2023 Regular 0.00 770.94 22773 74979 Invoice 06/29/2023 VEHICLE MAINTENANCE AND REPAIRS 0.00 770.94 em121cm EMERGENCY EQUIPMENT 06/29/2023 Regular 0.00 434.16 22774 65544 Invoice 06/29/2023 CLOTHING/DAILY UNIFORMS 0.00 434.16 ma550cm MARIN MUNICIPAL WATER DISTRICT 06/29/2023 Regular 0.00 438.78 22775 177547 061323 Invoice 06/29/2023 UTILITIES - WATER 0.00 202.33 179110 061323 Invoice 06/29/2023 UTILITIES - WATER 0.00 236.45 pa176cm PACIFIC GAS & ELECTRIC 06/29/2023 Regular 0.00 2,246.47 22776 Check Report Date Range: 04/29/2023 - 10/27/2023
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Vendor Number Vendor Name Payment Date Payment Type Discount Amount Payment Amount Number Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount 1939277301-6 0… Invoice 06/29/2023 UTILITIES - ELECTRICITY 0.00 2,246.47 ro006C ROD POTTS 06/29/2023 Regular 0.00 500.00 22777
R36772 Invoice 06/29/2023 OTHER EMPLOYEE BENEFITS 0.00 500.00 st039cm STRYKER SALES CORPORATION 06/29/2023 Regular 0.00 12,713.73 22778 4186379 Invoice 06/29/2023 OTHER CONTRACT SERVICES 0.00 12,713.73 ms001cm MSA DENTAL POOL 06/30/2023 Regular 0.00 822.34 22779 07/2023 BENEFITS Invoice 06/26/2023 07/2023 BENEFITS 0.00 822.34 vi099cm VISION SERVICE PLAN (CA) 06/30/2023 Regular 0.00 44.49 22780 07/2023 BENEFITS Invoice 06/26/2023 07/2023 BENEFITS 0.00 44.49 bo105cm BOUND TREE MEDICAL, LLC 07/06/2023 Regular 0.00 1,406.21 22781 84981817 Invoice 06/30/2023 MEDICAL SUPPLIES 0.00 64.29 84984917 Invoice 06/30/2023 MEDICAL SUPPLIES 0.00 49.18 84984918 Invoice 06/30/2023 MEDICAL SUPPLIES 0.00 790.20 84993064 Invoice 06/30/2023 MEDICAL SUPPLIES 0.00 49.18 84993065 Invoice 06/30/2023 MEDICAL SUPPLIES 0.00 453.36 co992c EMS AGENCY COUNTY OF MARIN 07/06/2023 Regular 0.00 104.00 22782 INV061523 Invoice 06/30/2023 DUES AND MEMBERSHIPS 0.00 104.00 no960cm KYLE UMIDON 07/06/2023 Regular 0.00 1,469.00 22783 5583 Invoice 06/30/2023 RADIO MAINTENANCE/REPAIR 0.00 1,469.00 re977cm THE RESULTS GROUP, LTD 07/06/2023 Regular 0.00 15,280.27 22784 1223 Invoice 06/30/2023 TRAINING AND EDUCATION 0.00 15,280.27 co001cm CORPORATE PAYMENT SYSTEMS 07/07/2023 Regular 0.00 17,364.93 22785 06/14/2023 STMT Invoice 06/30/2023 06/14/2023 STMT 0.00 17,364.93 ch250cm WEX BANK 07/07/2023 Regular 0.00 2,654.16 22786 89935840 Invoice 06/30/2023 VEHICLE SUPPLIES - FUEL/OIL, TIRES 0.00 2,654.16 al001cm ALPINE SPRINGS WATER DISTRIBUTION 07/13/2023 Regular 0.00 8.75 22787 20938 Invoice 06/30/2023 BUILDING SUPPLIES 0.00 8.75
at075cm AT & T -CALNET3 07/13/2023 Regular 0.00 1,553.73 22788 000020177525 Invoice 06/30/2023 UTILITIES - TELEPHONE 0.00 168.96 000020177873 Invoice 06/30/2023 UTILITIES - TELEPHONE 0.00 1,384.77 bo105cm BOUND TREE MEDICAL, LLC 07/13/2023 Regular 0.00 2,881.76 22789 85000385 Invoice 06/30/2023 MEDICAL SUPPLIES 0.00 506.25 85000386 Invoice 06/30/2023 MEDICAL SUPPLIES 0.00 114.99 85001962 Invoice 06/30/2023 MEDICAL SUPPLIES 0.00 2,260.52 CA070CM CALPERS 07/13/2023 Regular 0.00 2,340.90 22790
100000017209250 Invoice 06/30/2023 PERS SURVIVOR - EMPLOYER 0.00 122.40 100000017209619 Invoice 06/30/2023 PERS SURVIVOR - EMPLOYER 0.00 1,422.90 100000017210108 Invoice 06/30/2023 PERS SURVIVOR - EMPLOYER 0.00 795.60 di001cm DIEGO TRUCK REPAIR, INC. 07/13/2023 Regular 0.00 1,517.52 22791 66995 Invoice 06/30/2023 VEHICLE MAINTENANCE AND REPAIRS 0.00 1,517.52 co992c EMS AGENCY COUNTY OF MARIN 07/13/2023 Regular 0.00 104.00 22792 020819-01 0610… Invoice 06/30/2023 DUES AND MEMBERSHIPS 0.00 104.00 fi003cm FIRE INNOVATIONS 07/13/2023 Regular 0.00 881.09 22793 23-63752 Invoice 06/30/2023 PROTECTIVE UNIFORMS AND EQUIPMENT 0.00 881.09 pr068cm HEATHER PRICE FAIR 07/13/2023 Regular 0.00 175.00 22794 R37358 Invoice 06/30/2023 OTHER CONTRACT SERVICES 0.00 175.00 ji101cm JIM CORBET'S ACE HARDWARE 07/13/2023 Regular 0.00 86.28 22795 Check Report Date Range: 04/29/2023 - 10/27/2023
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Vendor Number Vendor Name Payment Date Payment Type Discount Amount Payment Amount Number Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount 698899 Invoice 06/30/2023 BUILDING SUPPLIES 0.00 38.23
698903 Invoice 06/30/2023 BUILDING SUPPLIES 0.00 48.05
oh100cm JOANNE O'HEHIR 07/13/2023 Regular 0.00 337.00 22796 2023/002 Invoice 06/30/2023 OUTSIDE SERVICES - PUBLIC MEETINGS 0.00 337.00 ma550cm MARIN MUNICIPAL WATER DISTRICT 07/13/2023 Regular 0.00 471.17 22797 46817 060923 Invoice 06/30/2023 UTILITIES - WATER 0.00 86.63 47099 061223 Invoice 06/30/2023 UTILITIES - WATER 0.00 282.65 8168F 061223 Invoice 06/30/2023 UTILITIES - WATER 0.00 101.89 mi085cm MI CASA CAFE 07/13/2023 Regular 0.00 553.38 22798 118D Invoice 06/30/2023 MEETINGS AND TRAVEL 0.00 553.38 no045cm NICK BARBIERI TRUCKING, LLC 07/13/2023 Regular 0.00 3,831.57 22799 0040908-IN Invoice 06/30/2023 FIRE DEPT FUEL 0.00 3,831.57 ra002cm RACHEL KERTZ CONSULTING, LLC 07/13/2023 Regular 0.00 8,400.00 22800 062023 Invoice 06/30/2023 NEIGHBORHOOD RESPONSE GROUP 0.00 8,400.00 be001cm BENEFIT TRUST COMPANY 07/13/2023 Regular 0.00 1,107.69 22801 INV070723 Invoice 07/13/2023 FIRE DEPT OPEB 0.00 553.89 INV071123 Invoice 07/13/2023 FIRE DEPT OPEB 0.00 553.80 co165cm COMCAST - FIRE DEPT 0208565, 0055313, 030406707/13/2023 Regular 0.00 123.65 22802 0055313 070223 Invoice 07/13/2023 UTILITIES - INTENET 0.00 123.65 ri042c RICOH USA, INC. (FIRE) 07/13/2023 Regular 0.00 212.18 22803 107369921 Invoice 07/13/2023 PRIVATE CONTRACTUAL SERVICES 0.00 212.18 us001cm US BEHAVIORAL HEALTH PLAN, CA 07/13/2023 Regular 0.00 415.00 22804 JULY 2023 Invoice 07/13/2023 OTHER EMPLOYEE BENEFITS 0.00 415.00 ai560cm AIRGAS 07/25/2023 Regular 0.00 436.45 22805
5500654557 Invoice 06/30/2023 MEDICAL SUPPLIES 0.00 436.45 at004cm AT&T MOBILITY - 287293876016 07/25/2023 Regular 0.00 906.77 22806 293876016X071… Invoice 06/30/2023 UTILITIES - TELEPHONE 0.00 906.77 be053cm BERTRAND, FOX, ELLIOT, OSMAN & WENZEL 07/25/2023 Regular 0.00 6,277.50 22807 41626 Invoice 06/30/2023 GENERAL LEGAL COUNSEL 0.00 6,277.50 co992c EMS AGENCY COUNTY OF MARIN 07/25/2023 Regular 0.00 104.00 22808 INV063023 Invoice 06/30/2023 DUES AND MEMBERSHIPS 0.00 104.00 th001cm THE SMALL WORLD TREE CO. 07/25/2023 Regular 0.00 5,475.00 22809 8388 Invoice 06/30/2023 VEGETATION MGMT SPECALISTS 0.00 5,475.00 ve002cm VERIZON WIRELESS - 670722771-00004 07/25/2023 Regular 0.00 826.24 22810 9938850195 Invoice 06/30/2023 MANANGEMENT INFO SYSTEMS/COMPUT… 0.00 826.24 bo105cm BOUND TREE MEDICAL, LLC 07/25/2023 Regular 0.00 81.40 22811 85010315 Invoice 07/20/2023 MEDICAL SUPPLIES 0.00 81.40 co655cm COMPUTER COURAGE INC 07/25/2023 Regular 0.00 1,300.00 22812 53750 Invoice 07/20/2023 MANANGEMENT INFO SYSTEMS/COMPU… 0.00 1,300.00 fi045cm FISHMAN SUPPLY CO. (FIRE-7762) 07/25/2023 Regular 0.00 576.06 22813 1407890 Invoice 07/20/2023 JANITORIAL SUPPLIES 0.00 576.06 ji101cm JIM CORBET'S ACE HARDWARE 07/25/2023 Regular 0.00 65.66 22814 698957 Invoice 07/20/2023 BUILDING SUPPLIES 0.00 39.72
698964 Invoice 07/20/2023 BUILDING SUPPLIES 0.00 23.78
699014 Invoice 07/20/2023 VEHICLE SUPPLIES, PARTS/ EQUIP, FUEL/O… 0.00 2.16 ma010cm MARIN EMERGENCY RADIO AUTHORITY 07/25/2023 Regular 0.00 74,494.00 22815 Check Report Date Range: 04/29/2023 - 10/27/2023
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Vendor Number Vendor Name Payment Date Payment Type Discount Amount Payment Amount Number Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount 2023-4 Invoice 07/20/2023 MERA - OPERATING 0.00 74,494.00 of029cm OFFICE DEPOT-FIRE-89507905 FILE #81901 07/25/2023 Regular 0.00 306.88 22816 321021595001 Invoice 07/20/2023 OFFICE SUPPLIES 0.00 306.88 ri003cm RICOH USA, INC. 07/25/2023 Regular 0.00 11.03 22817 5067602548 Invoice 07/20/2023 PRIVATE CONTRACTUAL SERVICES 0.00 11.03 be001cm BENEFIT TRUST COMPANY 07/27/2023 Regular 0.00 553.80 22818 INV072423 Invoice 07/27/2023 FIRE DEPT OPEB 0.00 553.80 po185cm POWER PRODUCTS UNLIMITED, LLC 07/27/2023 Regular 0.00 1,793.92 22819 0518838-IN Invoice 07/27/2023 RADIO MAINTENANCE/REPAIR 0.00 1,793.92 al002cm ALL STARS TREE SERVICE 08/03/2023 Regular 0.00 42,800.00 22820 2160 Invoice 06/30/2023 VEGETATION MGMT SPECALISTS 0.00 14,000.00 2172 Invoice 06/30/2023 VEGETATION MGMT SPECALISTS 0.00 28,800.00 ba002cm BAY CITIES JOINT POWER INSURANCE AUTHORITY08/03/2023 Regular 0.00 2,173.83 22821 BCJPIA-2023-0253 Invoice 06/30/2023 WORKERS COMPENSATION CLAIMS 0.00 2,173.83 ce002cm CENTRAL MARIN POLICE AUTHORITY 08/03/2023 Regular 0.00 30,114.00 22822 FY2022-2 Invoice 06/30/2023 OTHER CONTRACT SERVICES 0.00 30,114.00 co001cm CORPORATE PAYMENT SYSTEMS 08/03/2023 Regular 0.00 8,571.39 22823 STMT 07/14/2023 Invoice 06/30/2023 STMT 07/14/2023 0.00 8,571.39 fo002cm FORSTER & KROEGER LANDSCAPE MAINTENANCE08/03/2023 Regular 0.00 29,413.38 22824 8917 Invoice 06/30/2023 VEGETATION MGMT SPECALISTS 0.00 11,213.38 8975 Invoice 06/30/2023 VEGETATION MGMT SPECALISTS 0.00 5,600.00 8976 Invoice 06/30/2023 VEGETATION MGMT SPECALISTS 0.00 5,600.00 8977 Invoice 06/30/2023 VEGETATION MGMT SPECALISTS 0.00 7,000.00 ke001cm KENTFIELD FIRE PROTECTION DISTRICT 08/03/2023 Regular 0.00 46,667.03 22825 4134 Invoice 06/30/2023 SHARED SERVICES - KENTFIELD 0.00 46,667.03 ma002cm MARIN COUNTY FIRE DEPARTMENT 08/03/2023 Regular 0.00 1,652.10 22826 20230601MCFRA Invoice 06/30/2023 HIRING AND RECRUITMENT EXPENSES 0.00 1,652.10 pa176cm PACIFIC GAS & ELECTRIC 08/03/2023 Regular 0.00 1,499.39 22827 1939277301-6 0… Invoice 06/30/2023 UTILITIES - ELECTRICITY 0.00 1,499.39 th001cm THE SMALL WORLD TREE CO. 08/03/2023 Regular 0.00 7,500.00 22828 8393 Invoice 06/30/2023 VEGETATION MGMT SPECALISTS 0.00 3,000.00 8400 Invoice 06/30/2023 VEGETATION MGMT SPECALISTS 0.00 4,500.00 al002cm ALL STARS TREE SERVICE 08/03/2023 Regular 0.00 63,040.00 22829 2199 Invoice 08/03/2023 VEGETATION MGMT SPECALISTS 0.00 28,800.00 2210 Invoice 08/03/2023 VEGETATION MGMT SPECALISTS 0.00 28,800.00 2211 Invoice 08/03/2023 VEGETATION MGMT SPECALISTS 0.00 5,440.00 at110cm AT & T MOBILITY-287245897656 08/03/2023 Regular 0.00 1.10 22830 245897656X071… Invoice 08/03/2023 UTILITIES - TELEPHONE 0.00 1.10 bw025cm B.W.S. DISTRIBUTORS, INC. 08/03/2023 Regular 0.00 2,150.48 22831 285084 Invoice 08/03/2023 TOOLS 0.00 2,150.48
ba002cm BAY CITIES JOINT POWER INSURANCE AUTHORITY08/03/2023 Regular 0.00 618,952.00 22832 BCJPIA-2024-0004 Invoice 08/03/2023 PROPERTY AND LIABILITY INSURANCE PR… 0.00 618,952.00 bo105cm BOUND TREE MEDICAL, LLC 08/03/2023 Regular 0.00 37.61 22833 85022512 Invoice 08/03/2023 MEDICAL SUPPLIES 0.00 37.61 ca895c CASCADE FIRE EQUIPMENT 08/03/2023 Regular 0.00 578.66 22834 INV6114 Invoice 08/03/2023 PROTECTIVE UNIFORMS AND EQUIPMENT 0.00 578.66 Check Report Date Range: 04/29/2023 - 10/27/2023
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Vendor Number Vendor Name Payment Date Payment Type Discount Amount Payment Amount Number Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount co165cm COMCAST - FIRE DEPT 0208565, 0055313, 030406708/03/2023 Regular 0.00 706.46 22835 0199613 071323 Invoice 08/03/2023 UTILITIES - INTENET 0.00 706.46 co001cm CORPORATE PAYMENT SYSTEMS 08/03/2023 Regular 0.00 11,075.89 22836 07/14/2023 STMT Invoice 08/03/2023 07/14/2023 STMT 0.00 11,075.89 di001cm DIEGO TRUCK REPAIR, INC. 08/03/2023 Regular 0.00 2,168.19 22837 67096 Invoice 08/03/2023 VEHICLE MAINTENANCE AND REPAIRS 0.00 2,168.19 ji101cm JIM CORBET'S ACE HARDWARE 08/03/2023 Regular 0.00 3.91 22838 698989 Invoice 08/03/2023 MISCELLANEOUS SUPPLIES 0.00 3.91 ln075cm L.N. CURTIS & SONS 08/03/2023 Regular 0.00 34,877.64 22839 INV725849 Invoice 08/03/2023 PROTECTIVE UNIFORMS AND EQUIPMENT 0.00 13,962.06 INV725995 Invoice 08/03/2023 PROTECTIVE UNIFORMS AND EQUIPMENT 0.00 298.30 INV727848 Invoice 08/03/2023 PROTECTIVE UNIFORMS AND EQUIPMENT 0.00 684.72 INV729283 Invoice 08/03/2023 PROTECTIVE UNIFORMS AND EQUIPMENT 0.00 102.46 PINV825705 Invoice 08/03/2023 PROTECTIVE UNIFORMS AND EQUIPMENT 0.00 19,830.10 ke110c MARIN COUNTY FIRE CHIEFS 08/03/2023 Regular 0.00 3,460.00 22840 352 Invoice 08/03/2023 DUES AND MEMBERSHIPS 0.00 3,460.00 pa176cm PACIFIC GAS & ELECTRIC 08/03/2023 Regular 0.00 999.61 22841 19392773016 07… Invoice 08/03/2023 UTILITIES - ELECTRICITY 0.00 999.61 ri003cm RICOH USA, INC. 08/03/2023 Regular 0.00 424.36 22842 107455173 Invoice 08/03/2023 PRIVATE CONTRACTUAL SERVICES 0.00 424.36 si101c SILVERADO AVIONICS INC. 08/03/2023 Regular 0.00 9,212.18 22843 2596 Invoice 08/03/2023 RADIO MAINTENANCE/REPAIR 0.00 5,940.39 2597 Invoice 08/03/2023 RADIO MAINTENANCE/REPAIR 0.00 3,271.79 us001cm US BEHAVIORAL HEALTH PLAN, CA 08/03/2023 Regular 0.00 415.00 22844 AUG 2023 Invoice 08/03/2023 OTHER EMPLOYEE BENEFITS 0.00 415.00 ch250cm WEX BANK 08/03/2023 Regular 0.00 1,654.86 22845 90577586 Invoice 08/03/2023 VEHICLE SUPPLIES, PARTS/ EQUIP, FUEL/O… 0.00 1,654.86 ms001cm MSA DENTAL POOL 08/03/2023 Regular 0.00 469.08 22846 BENEFITS 08/2023 Invoice 08/01/2023 BENEFITS 08/2023 0.00 469.08 vi099cm VISION SERVICE PLAN (CA) 08/03/2023 Regular 0.00 44.49 22847 BENEFITS 08/2023 Invoice 08/01/2023 BENEFITS 08/2023 0.00 44.49 ba002cm BAY CITIES JOINT POWER INSURANCE AUTHORITY08/10/2023 Regular 0.00 2,641.26 22848 BCJPIA-2023-0274 Invoice 06/30/2023 WORKERS COMPENSATION CLAIMS 0.00 2,641.26 CA070CM CALPERS 08/10/2023 Regular 0.00 1,400.00 22849
100000017249956 Invoice 06/30/2023 OUTSIDE SRVC-OTHER PROFESSIONAL SRV… 0.00 1,400.00 em002cm EMPLOYMENT SCREENING RESOURCES 08/10/2023 Regular 0.00 3,989.00 22850 L1626363984 Invoice 06/30/2023 UNEMPLOYMENT INSURANCE 0.00 3,989.00 em002cm EMPLOYMENT SCREENING RESOURCES 09/08/2023 Regular 0.00 -3,989.00 22850 al001cm ALPINE SPRINGS WATER DISTRIBUTION 08/10/2023 Regular 0.00 12.00 22852 21757 Invoice 08/10/2023 BUILDING SUPPLIES 0.00 12.00
be001cm BENEFIT TRUST COMPANY 08/10/2023 Regular 0.00 553.80 22853 INV080723 Invoice 08/10/2023 FIRE DEPT OPEB 0.00 553.80 bo105cm BOUND TREE MEDICAL, LLC 08/10/2023 Regular 0.00 3,821.62 22854 85022511 Invoice 08/10/2023 MEDICAL SUPPLIES 0.00 1,030.34 85025520 Invoice 08/10/2023 MEDICAL SUPPLIES 0.00 504.33 85025521 Invoice 08/10/2023 MEDICAL SUPPLIES 0.00 533.97 85027191 Invoice 08/10/2023 MEDICAL SUPPLIES 0.00 1,752.98 Check Report Date Range: 04/29/2023 - 10/27/2023
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Vendor Number Vendor Name Payment Date Payment Type Discount Amount Payment Amount Number Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount ea220cm EAST BAY TIRE CO 08/10/2023 Regular 0.00 2,806.92 22855 1958684 Invoice 08/10/2023 VEHICLE SUPPLIES, PARTS/ EQUIP, FUEL/O… 0.00 2,806.92 pr068cm HEATHER PRICE FAIR 08/10/2023 Regular 0.00 2,500.00 22856 INV073123 Invoice 08/10/2023 OTHER CONTRACT SERVICES 0.00 2,500.00 ji101cm JIM CORBET'S ACE HARDWARE 08/10/2023 Regular 0.00 135.44 22857 699081 Invoice 08/10/2023 BUILDING SUPPLIES 0.00 48.24
699134 Invoice 08/10/2023 BUILDING MAINTENANCE - OTHER 0.00 36.89 699139 Invoice 08/10/2023 BUILDING SUPPLIES 0.00 42.67
699156 Invoice 08/10/2023 BUILDING SUPPLIES 0.00 7.64
ln075cm L.N. CURTIS & SONS 08/10/2023 Regular 0.00 672.16 22858 INV730251 Invoice 08/10/2023 PROTECTIVE UNIFORMS AND EQUIPMENT 0.00 214.48 INV731407 Invoice 08/10/2023 PROTECTIVE UNIFORMS AND EQUIPMENT 0.00 457.68 ma345cm MARIN COUNTY TAX COLLECTOR- 08/10/2023 Regular 0.00 914.16 22859 1035500 Invoice 08/10/2023 TRAINING AND EDUCATION 0.00 914.16 no045cm NICK BARBIERI TRUCKING, LLC 08/10/2023 Regular 0.00 1,296.77 22860 0111171-IN Invoice 08/10/2023 FIRE DEPT FUEL 0.00 1,296.77 of029cm OFFICE DEPOT-FIRE-89507905 FILE #81901 08/10/2023 Regular 0.00 291.02 22861 323288080001 Invoice 08/10/2023 OFFICE SUPPLIES 0.00 291.02 ra002cm RACHEL KERTZ CONSULTING, LLC 08/10/2023 Regular 0.00 5,400.00 22862 INV080123 Invoice 08/10/2023 NEIGHBORHOOD RESPONSE GROUP 0.00 5,400.00 aa001cm AAA FIRE PROTECTION SERVICES 08/17/2023 Regular 0.00 488.41 22863 12476759 Invoice 08/17/2023 BUILDING MAINTENANCE - OTHER 0.00 488.41 ai560cm AIRGAS 08/17/2023 Regular 0.00 453.02 22864
5501375237 Invoice 08/17/2023 MEDICAL SUPPLIES 0.00 453.02 al200cm ALLSTAR FIRE EQUIPMENT, INC. 08/17/2023 Regular 0.00 340.00 22865 249279 Invoice 08/17/2023 OTHER EQUIPMENT/MAINTENANCE REPA… 0.00 340.00 co165cm COMCAST - FIRE DEPT 0208565, 0055313, 030406708/17/2023 Regular 0.00 123.65 22866 0055313 080223 Invoice 08/17/2023 UTILITIES - INTENET 0.00 123.65 co655cm COMPUTER COURAGE INC 08/17/2023 Regular 0.00 1,200.00 22867 53961 Invoice 08/17/2023 MANANGEMENT INFO SYSTEMS/COMPU… 0.00 1,200.00 di001cm DIEGO TRUCK REPAIR, INC. 08/17/2023 Regular 0.00 2,872.32 22868 67139 Invoice 08/17/2023 VEHICLE MAINTENANCE AND REPAIRS 0.00 2,872.32 dn002cm DNG ENTERPRISES, INC. 08/17/2023 Regular 0.00 194.41 22869 806172 Invoice 08/17/2023 VEHICLE SUPPLIES, PARTS/ EQUIP, FUEL/O… 0.00 194.41 no960cm KYLE UMIDON 08/17/2023 Regular 0.00 4,720.53 22870 5617 Invoice 08/17/2023 RADIO MAINTENANCE/REPAIR 0.00 4,720.53 ln075cm L.N. CURTIS & SONS 08/17/2023 Regular 0.00 2,312.35 22871 INV733736 Invoice 08/17/2023 HYDRANTS/HOSES 0.00 2,312.35 le115c LEHR AUTO ELECTRIC 08/17/2023 Regular 0.00 52.42 22872 SI90676 Invoice 08/17/2023 VEHICLE SUPPLIES, PARTS/ EQUIP, FUEL/O… 0.00 52.42 ri003cm RICOH USA, INC. 08/17/2023 Regular 0.00 11.03 22873 5067796731 Invoice 08/17/2023 PRIVATE CONTRACTUAL SERVICES 0.00 11.03 te056cm TELEFLEX 08/17/2023 Regular 0.00 1,465.20 22874 9507249742 Invoice 08/17/2023 MEDICAL SUPPLIES 0.00 1,465.20 an001cm ANGLIM FLAGS 08/23/2023 Regular 0.00 134.28 22875 8083 Invoice 08/23/2023 BUILDING SUPPLIES 0.00 134.28
Check Report Date Range: 04/29/2023 - 10/27/2023
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Vendor Number Vendor Name Payment Date Payment Type Discount Amount Payment Amount Number Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount at075cm AT & T -CALNET3 08/23/2023 Regular 0.00 1,553.95 22876 000020330736 Invoice 08/23/2023 UTILITIES - TELEPHONE 0.00 169.03 000020331084 Invoice 08/23/2023 UTILITIES - TELEPHONE 0.00 1,384.92 at004cm AT&T MOBILITY - 287293876016 08/23/2023 Regular 0.00 906.77 22877 93876016X0810… Invoice 08/23/2023 UTILITIES - TELEPHONE 0.00 906.77 be001cm BENEFIT TRUST COMPANY 08/23/2023 Regular 0.00 553.80 22878 INV082223 Invoice 08/23/2023 FIRE DEPT OPEB 0.00 553.80 bo105cm BOUND TREE MEDICAL, LLC 08/23/2023 Regular 0.00 3,358.45 22879 85045635 Invoice 08/23/2023 MEDICAL SUPPLIES 0.00 3,358.45 bu005cm BUCK'S SAW SERVICE, INC. 08/23/2023 Regular 0.00 46.81 22880 89609 Invoice 08/23/2023 TOOLS 0.00 46.81
di001cm DIEGO TRUCK REPAIR, INC. 08/23/2023 Regular 0.00 4,100.03 22881 67279 Invoice 08/23/2023 VEHICLE MAINTENANCE AND REPAIRS 0.00 2,813.03 67323 Invoice 08/23/2023 VEHICLE MAINTENANCE AND REPAIRS 0.00 1,287.00 em121cm EMERGENCY EQUIPMENT 08/23/2023 Regular 0.00 1,561.51 22882 65584 Invoice 08/23/2023 PROTECTIVE UNIFORMS AND EQUIPMENT 0.00 1,561.51 go031cm GOLDEN STATE EMERGENCY 08/23/2023 Regular 0.00 120.90 22883 CI039621 Invoice 08/23/2023 VEHICLE SUPPLIES, PARTS/ EQUIP, FUEL/O… 0.00 120.90 vm001cm IAN VAN METRE 08/23/2023 Regular 0.00 500.00 22884 DENTAL072423 Invoice 08/23/2023 OTHER EMPLOYEE BENEFITS 0.00 500.00 ji101cm JIM CORBET'S ACE HARDWARE 08/23/2023 Regular 0.00 110.26 22885 699221 Invoice 08/23/2023 BUILDING SUPPLIES 0.00 110.26 ma550cm MARIN MUNICIPAL WATER DISTRICT 08/23/2023 Regular 0.00 1,337.75 22886 131645 072423 Invoice 08/23/2023 UTILITIES - WATER 0.00 524.64 169024 072123 Invoice 08/23/2023 UTILITIES - WATER 0.00 172.00 177547 081423 Invoice 08/23/2023 UTILITIES - WATER 0.00 202.33 179110 081423 Invoice 08/23/2023 UTILITIES - WATER 0.00 236.45 443790 072423 Invoice 08/23/2023 UTILITIES - WATER 0.00 202.33 pr027cm PREFERRED ALLIANCE, INC 08/23/2023 Regular 0.00 42.00 22887 0188238-IN Invoice 08/23/2023 HIRING AND RECRUITMENT EXPENSES 0.00 42.00 ve002cm VERIZON WIRELESS - 670722771-00004 08/23/2023 Regular 0.00 1,026.24 22888 9941237637 Invoice 08/23/2023 MANANGEMENT INFO SYSTEMS/COMPUT… 0.00 1,026.24 al007cm ALEX WINTER 08/31/2023 Regular 0.00 495.00 22889 NRG 2023-01 Invoice 08/31/2023 PRIVATE CONTRACTUAL SERVICES - CERT 0.00 495.00 al001cm ALPINE SPRINGS WATER DISTRIBUTION 08/31/2023 Regular 0.00 12.00 22890 22355 Invoice 08/31/2023 BUILDING SUPPLIES 0.00 12.00
bw025cm B.W.S. DISTRIBUTORS, INC. 08/31/2023 Regular 0.00 144.05 22891 285568 Invoice 08/31/2023 TOOLS 0.00 144.05
bo105cm BOUND TREE MEDICAL, LLC 08/31/2023 Regular 0.00 330.61 22892 85047050 Invoice 08/31/2023 MEDICAL SUPPLIES 0.00 243.08 85059048 Invoice 08/31/2023 MEDICAL SUPPLIES 0.00 87.53 bu005cm BUCK'S SAW SERVICE, INC. 08/31/2023 Regular 0.00 6.47 22893 90645 Invoice 08/31/2023 TOOLS 0.00 6.47
co165cm COMCAST - FIRE DEPT 0208565, 0055313, 030406708/31/2023 Regular 0.00 706.50 22894 0199613 081323 Invoice 08/31/2023 UTILITIES - INTENET 0.00 706.50 co001cm CORPORATE PAYMENT SYSTEMS 08/31/2023 Regular 0.00 13,237.79 22895 Check Report Date Range: 04/29/2023 - 10/27/2023
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Vendor Number Vendor Name Payment Date Payment Type Discount Amount Payment Amount Number Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount 08/2023 STMT Invoice 08/31/2023 08/2023 STMT 0.00 13,237.79 da025cm D & K AUTO SERVICE 08/31/2023 Regular 0.00 193.59 22896 75410 Invoice 08/31/2023 VEHICLE SUPPLIES, PARTS/ EQUIP, FUEL/O… 0.00 193.59 dc463cm DCS TESTING & EQUIPMENT INC 08/31/2023 Regular 0.00 4,347.60 22897 20022 Invoice 08/31/2023 OTHER EQUIPMENT/MAINTENANCE REPA… 0.00 4,347.60 ji101cm JIM CORBET'S ACE HARDWARE 08/31/2023 Regular 0.00 71.35 22898 699245 Invoice 08/31/2023 BUILDING SUPPLIES 0.00 6.53
699250 Invoice 08/31/2023 BUILDING SUPPLIES 0.00 20.94
699301 Invoice 08/31/2023 HYDRANTS/HOSES 0.00 19.86
699356 Invoice 08/31/2023 JANITORIAL SUPPLIES 0.00 24.02 ln075cm L.N. CURTIS & SONS 08/31/2023 Regular 0.00 4,676.01 22899 INV738290 Invoice 08/31/2023 TECHNICAL RESCUE SUPPLIES 0.00 2,380.56 INV738784 Invoice 08/31/2023 TOOLS 0.00 1,847.55
INV739074 Invoice 08/31/2023 CLOTHING/DAILY UNIFORMS 0.00 235.59 INV739815 Invoice 08/31/2023 PROTECTIVE UNIFORMS AND EQUIPMENT 0.00 137.22 INV740329 Invoice 08/31/2023 PROTECTIVE UNIFORMS AND EQUIPMENT 0.00 75.09 ma345cm MARIN COUNTY TAX COLLECTOR- 08/31/2023 Regular 0.00 285.00 22900 1035630 Invoice 08/31/2023 RADIO MAINTENANCE/REPAIR 0.00 285.00 pa026c MEAGHAN PANG 08/31/2023 Regular 0.00 11.75 22901 R37360 Invoice 08/31/2023 MEETINGS AND TRAVEL 0.00 11.75 no045cm NICK BARBIERI TRUCKING, LLC 08/31/2023 Regular 0.00 4,440.38 22902 0050296-IN Invoice 08/31/2023 FIRE DEPT FUEL 0.00 4,440.38 pa176cm PACIFIC GAS & ELECTRIC 08/31/2023 Regular 0.00 2,677.47 22903 1939277301-6 0… Invoice 08/31/2023 UTILITIES - ELECTRICITY 0.00 2,677.47 th002cm THE KNOX COMPANY 08/31/2023 Regular 0.00 7,082.83 22904 INV-KA-211155 Invoice 08/31/2023 VEHICLE SUPPLIES, PARTS/ EQUIP, FUEL/O… 0.00 7,082.83 ab001cm ABLE TIRE & BRAKE 09/07/2023 Regular 0.00 2,403.65 22906 673691 Invoice 09/07/2023 VEHICLE SUPPLIES, PARTS/ EQUIP, FUEL/O… 0.00 2,403.65 bw025cm B.W.S. DISTRIBUTORS, INC. 09/07/2023 Regular 0.00 256.73 22907 284882 Invoice 09/07/2023 TOOLS 0.00 256.73
be001cm BENEFIT TRUST COMPANY 09/07/2023 Regular 0.00 553.80 22908 INV090523 Invoice 09/07/2023 FIRE DEPT OPEB 0.00 553.80 em989cm EMPLOYMENT DEVELOPMENT DEPARTMENT 09/07/2023 Regular 0.00 3,989.00 22909 L1586944080 Invoice 09/07/2023 UNEMPLOYMENT INSURANCE 0.00 3,989.00 fo134cm FOSTER & FOSTER, INC 09/07/2023 Regular 0.00 4,650.00 22910 28035 Invoice 09/07/2023 OUTSIDE SRVC-OTHER PROFESSIONAL SRV… 0.00 4,650.00 st039cm STRYKER SALES CORPORATION 09/07/2023 Regular 0.00 19,916.35 22911 9204431319 Invoice 09/07/2023 LARYNSGOSCOPE, VIDEO MACHINE 0.00 19,475.65 9204450472 Invoice 09/07/2023 MEDICAL SUPPLIES 0.00 440.70 ch250cm WEX BANK 09/07/2023 Regular 0.00 2,168.75 22912 91224368 Invoice 09/07/2023 VEHICLE SUPPLIES - FUEL/OIL, TIRES 0.00 2,168.75 wi101cm WITMER PUBLIC GROUP, INC 09/07/2023 Regular 0.00 1,453.20 22913 INV310870 Invoice 09/07/2023 CLOTHING/DAILY UNIFORMS 0.00 1,453.20 ms001cm MSA DENTAL POOL 09/07/2023 Regular 0.00 469.08 22914 09/2023 BENEFITS Invoice 09/01/2023 09/2023 BENEFITS 0.00 469.08 vi099cm VISION SERVICE PLAN (CA) 09/07/2023 Regular 0.00 44.49 22915 Check Report Date Range: 04/29/2023 - 10/27/2023
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Vendor Number Vendor Name Payment Date Payment Type Discount Amount Payment Amount Number Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount 09/2023 BENEFITS Invoice 09/01/2023 09/2023 BENEFITS 0.00 44.49 ab001cm ABLE TIRE & BRAKE 09/21/2023 Regular 0.00 3,830.45 22917 672056 Invoice 09/21/2023 VEHICLE SUPPLIES, PARTS/ EQUIP, FUEL/O… 0.00 3,830.45 ai560cm AIRGAS 09/21/2023 Regular 0.00 453.02 22918
5502090827 Invoice 09/21/2023 MEDICAL SUPPLIES 0.00 453.02 at075cm AT & T -CALNET3 09/21/2023 Regular 0.00 1,566.57 22919 000020477050 Invoice 09/21/2023 UTILITIES - TELEPHONE 0.00 180.01 000020477398 Invoice 09/21/2023 UTILITIES - TELEPHONE 0.00 1,386.56 at110cm AT & T MOBILITY-287245897656 09/21/2023 Regular 0.00 75.82 22920 245897656X091… Invoice 09/21/2023 UTILITIES - TELEPHONE 0.00 75.82 at004cm AT&T MOBILITY - 287293876016 09/21/2023 Regular 0.00 4,475.68 22921 293876016X091… Invoice 09/21/2023 UTILITIES - TELEPHONE 0.00 4,475.68 be001cm BENEFIT TRUST COMPANY 09/21/2023 Regular 0.00 553.80 22922 INV091823 Invoice 09/21/2023 FIRE DEPT OPEB 0.00 553.80 be053cm BERTRAND, FOX, ELLIOT, OSMAN & WENZEL 09/21/2023 Regular 0.00 6,547.50 22923 42070 Invoice 09/21/2023 GENERAL LEGAL COUNSEL 0.00 6,547.50 bo105cm BOUND TREE MEDICAL, LLC 09/21/2023 Regular 0.00 2,517.35 22924 85061757 Invoice 09/21/2023 MEDICAL SUPPLIES 0.00 368.47 85080338 Invoice 09/21/2023 MEDICAL SUPPLIES 0.00 85.20 85082111 Invoice 09/21/2023 MEDICAL SUPPLIES 0.00 2,063.68 co165cm COMCAST - FIRE DEPT 0208565, 0055313, 030406709/21/2023 Regular 0.00 286.07 22925 0319446 090223 Invoice 09/21/2023 UTILITIES - INTENET 0.00 286.07 co165cm COMCAST - FIRE DEPT 0208565, 0055313, 030406709/21/2023 Regular 0.00 123.65 22926 0055313 090223 Invoice 09/21/2023 UTILITIES - INTENET 0.00 123.65 da025cm D & K AUTO SERVICE 09/21/2023 Regular 0.00 151.92 22927 75573 Invoice 09/21/2023 VEHICLE MAINTENANCE AND REPAIRS 0.00 151.92 dn002cm DNG ENTERPRISES, INC. 09/21/2023 Regular 0.00 83.32 22928 812670 Invoice 09/21/2023 VEHICLE SUPPLIES, PARTS/ EQUIP, FUEL/O… 0.00 31.48 814706 Invoice 09/21/2023 VEHICLE SUPPLIES, PARTS/ EQUIP, FUEL/O… 0.00 51.84 ln075cm L.N. CURTIS & SONS 09/21/2023 Regular 0.00 10,185.04 22929 INV740556 Invoice 09/21/2023 HYDRANTS/HOSES 0.00 510.12 INV740759 Invoice 09/21/2023 PROTECTIVE UNIFORMS AND EQUIPMENT 0.00 206.89 INV740925 Invoice 09/21/2023 PROTECTIVE UNIFORMS AND EQUIPMENT 0.00 216.33 INV741444 Invoice 09/21/2023 PROTECTIVE UNIFORMS AND EQUIPMENT 0.00 1,855.71 INV741951 Invoice 09/21/2023 TECHNICAL RESCUE SUPPLIES 0.00 7,395.99 ke110c MARIN COUNTY FIRE CHIEFS 09/21/2023 Regular 0.00 4,537.13 22930 INV083023 Invoice 09/21/2023 FIRE PREVENTION SUPPLIES 0.00 4,537.13 ma600cm MARIN COUNTY SHERIFF'S OFFICE 09/21/2023 Regular 0.00 130,390.50 22931 12260 Invoice 09/21/2023 DISPATCH SERVICES 0.00 130,390.50 ma550cm MARIN MUNICIPAL WATER DISTRICT 09/21/2023 Regular 0.00 765.76 22932 107103 081023 Invoice 09/21/2023 UTILITIES - WATER 0.00 251.86 146154 081123 Invoice 09/21/2023 UTILITIES - WATER 0.00 412.01 347913 081123 Invoice 09/21/2023 UTILITIES - WATER 0.00 101.89 no045cm NICK BARBIERI TRUCKING, LLC 09/21/2023 Regular 0.00 2,982.29 22933 0057783-IN Invoice 09/21/2023 FIRE DEPT FUEL 0.00 2,982.29 of029cm OFFICE DEPOT-FIRE-89507905 FILE #81901 09/21/2023 Regular 0.00 105.61 22934 331012814001 Invoice 09/21/2023 OFFICE SUPPLIES 0.00 105.61 Check Report Date Range: 04/29/2023 - 10/27/2023
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Vendor Number Vendor Name Payment Date Payment Type Discount Amount Payment Amount Number Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount ra002cm RACHEL KERTZ CONSULTING, LLC 09/21/2023 Regular 0.00 5,400.00 22935 08312023 Invoice 09/21/2023 NEIGHBORHOOD RESPONSE GROUP 0.00 5,400.00 ri003cm RICOH USA, INC. 09/21/2023 Regular 0.00 11.03 22936 5068015492 Invoice 09/21/2023 OTHER CONTRACT SERVICES 0.00 11.03 st039cm STRYKER SALES CORPORATION 09/21/2023 Regular 0.00 3,274.20 22937 9204588872 Invoice 09/21/2023 OTHER CONTRACT SERVICES 0.00 3,274.20 us001cm US BEHAVIORAL HEALTH PLAN, CA 09/21/2023 Regular 0.00 415.00 22938 SEP23 Invoice 09/21/2023 OTHER EMPLOYEE BENEFITS 0.00 415.00 ve002cm VERIZON WIRELESS - 670722771-00004 09/21/2023 Regular 0.00 931.23 22939 9943633990 Invoice 09/21/2023 MANANGEMENT INFO SYSTEMS/COMPUT… 0.00 931.23 we077c WEST-MARK SERVICE CENTERS 09/21/2023 Regular 0.00 275.56 22940 P116784 0001 Invoice 09/21/2023 VEHICLE SUPPLIES, PARTS/ EQUIP, FUEL/O… 0.00 275.56 al002cm ALL STARS TREE SERVICE 09/28/2023 Regular 0.00 86,240.00 22941 2235 Invoice 09/28/2023 VEGETATION MGMT SPECALISTS 0.00 16,000.00 2243 Invoice 09/28/2023 VEGETATION MGMT SPECALISTS 0.00 28,800.00 2270 Invoice 09/28/2023 VEGETATION MGMT SPECALISTS 0.00 3,100.00 2271 Invoice 09/28/2023 DISASTER PREPAREDNESS SERVICES 0.00 29,440.00 2272 Invoice 09/28/2023 VEGETATION MGMT SPECALISTS 0.00 3,200.00 2273 Invoice 09/28/2023 VEGETATION MGMT SPECALISTS 0.00 3,200.00 2277 Invoice 09/28/2023 PRIVATE CONTRACTUAL SERVICES 0.00 2,500.00 al001cm ALPINE SPRINGS WATER DISTRIBUTION 09/28/2023 Regular 0.00 12.00 22942 23264 Invoice 09/28/2023 BUILDING SUPPLIES 0.00 12.00
ba002cm BAY CITIES JOINT POWER INSURANCE AUTHORITY09/28/2023 Regular 0.00 4,568.20 22943 BCJPIA-2024-0024 Invoice 09/28/2023 WORKERS COMPENSATION CLAIMS 0.00 4,568.20 bo105cm BOUND TREE MEDICAL, LLC 09/28/2023 Regular 0.00 2,600.40 22944 85093012 Invoice 09/28/2023 MEDICAL SUPPLIES 0.00 1,420.47 85093013 Invoice 09/28/2023 MEDICAL SUPPLIES 0.00 1,179.93 co165cm COMCAST - FIRE DEPT 0208565, 0055313, 030406709/28/2023 Regular 0.00 751.61 22945 0199613 091323 Invoice 09/28/2023 UTILITIES - INTENET 0.00 751.61 co655cm COMPUTER COURAGE INC 09/28/2023 Regular 0.00 1,200.00 22946 54190 Invoice 09/28/2023 MANANGEMENT INFO SYSTEMS/COMPU… 0.00 1,200.00 da025cm D & K AUTO SERVICE 09/28/2023 Regular 0.00 1,304.47 22947 75598 Invoice 09/28/2023 VEHICLE SUPPLIES, PARTS/ EQUIP, FUEL/O… 0.00 254.47 75666 Invoice 09/28/2023 VEHICLE MAINTENANCE AND REPAIRS 0.00 1,050.00 di001cm DIEGO TRUCK REPAIR, INC. 09/28/2023 Regular 0.00 4,980.78 22948 67420 Invoice 09/28/2023 VEHICLE MAINTENANCE AND REPAIRS 0.00 4,744.09 67520 Invoice 09/28/2023 VEHICLE SUPPLIES, PARTS/ EQUIP, FUEL/O… 0.00 236.69 em121cm EMERGENCY EQUIPMENT 09/28/2023 Regular 0.00 714.43 22949 65605 Invoice 09/28/2023 CLOTHING/DAILY UNIFORMS 0.00 714.43 fi0011cm FIRE ASIDE, INC. 09/28/2023 Regular 0.00 54,322.88 22950 INV-0158 Invoice 09/28/2023 VEGETATION MGMT SPECALISTS 0.00 15,000.00 INV-0167 Invoice 09/28/2023 VEGETATION MGMT SPECALISTS 0.00 15,000.00 INV-0173 Invoice 09/28/2023 VEGETATION MGMT SPECALISTS 0.00 24,322.88 pr068cm HEATHER PRICE FAIR 09/28/2023 Regular 0.00 5,000.00 22951 INV063023 Invoice 09/28/2023 OTHER CONTRACT SERVICES 0.00 2,500.00 INV083123 Invoice 09/28/2023 OTHER CONTRACT SERVICES 0.00 2,500.00 ji101cm JIM CORBET'S ACE HARDWARE 09/28/2023 Regular 0.00 74.18 22952 699418 Credit Memo 09/28/2023 MISCELLANEOUS SUPPLIES 0.00 -24.02 Check Report Date Range: 04/29/2023 - 10/27/2023
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Vendor Number Vendor Name Payment Date Payment Type Discount Amount Payment Amount Number Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount 699438 Invoice 09/28/2023 BUILDING MAINTENANCE - OTHER 0.00 50.15 699602 Invoice 09/28/2023 BUILDING SUPPLIES 0.00 48.05
no960cm KYLE UMIDON 09/28/2023 Regular 0.00 3,441.55 22953 5647 Invoice 09/28/2023 VEGETATION MGMT SPECALISTS 0.00 3,441.55 ln075cm L.N. CURTIS & SONS 09/28/2023 Regular 0.00 1,787.60 22954 INV744667 Invoice 09/28/2023 PROTECTIVE UNIFORMS AND EQUIPMENT 0.00 1,107.70 INV74740 Invoice 09/28/2023 TECHNICAL RESCUE SUPPLIES 0.00 679.90 re285cm RED CLOUD WIRELESS VOICE & DATA 09/28/2023 Regular 0.00 3,150.00 22955 47367 Invoice 09/28/2023 RADIO MAINTENANCE/REPAIR 0.00 3,150.00 ri042c RICOH USA, INC. (FIRE) 09/28/2023 Regular 0.00 212.18 22956 107628408 Invoice 09/28/2023 PRIVATE CONTRACTUAL SERVICES 0.00 212.18 ms001cm MSA DENTAL POOL 09/28/2023 Regular 0.00 469.08 22957 BENEFITS 10/2023 Invoice 09/28/2023 BENEFITS 10/2023 0.00 469.08 vi099cm VISION SERVICE PLAN (CA) 09/28/2023 Regular 0.00 44.49 22958 BENEFITS 10/2023 Invoice 09/28/2023 BENEFITS 10/2023 0.00 44.49 be001cm BENEFIT TRUST COMPANY 10/05/2023 Regular 0.00 553.80 22959 INV100223 Invoice 10/05/2023 FIRE DEPT OPEB 0.00 553.80 bo105cm BOUND TREE MEDICAL, LLC 10/05/2023 Regular 0.00 1,065.96 22960 85094665 Invoice 10/05/2023 MEDICAL SUPPLIES 0.00 642.75 85094666 Invoice 10/05/2023 MEDICAL SUPPLIES 0.00 237.94 85096219 Invoice 10/05/2023 MEDICAL SUPPLIES 0.00 185.27 bb001cm BRIAN BAKER 10/05/2023 Regular 0.00 1,388.00 22961 474 Invoice 10/05/2023 BUILDING MAINTENANCE - OTHER 0.00 1,388.00 co001cm CORPORATE PAYMENT SYSTEMS 10/05/2023 Regular 0.00 15,649.28 22962 09/14/2023 STMT Invoice 10/05/2023 09/14/2023 STMT 0.00 15,649.28 em121cm EMERGENCY EQUIPMENT 10/05/2023 Regular 0.00 1,179.98 22963 65586 Invoice 10/05/2023 CLOTHING/DAILY UNIFORMS 0.00 1,179.98 fo001cm FOURTH STREET PRESS 10/05/2023 Regular 0.00 102.46 22964 28355 Invoice 10/05/2023 OFFICE SUPPLIES 0.00 102.46
go031cm GOLDEN STATE EMERGENCY 10/05/2023 Regular 0.00 529.69 22965 CI040621 Invoice 10/05/2023 VEHICLE SUPPLIES, PARTS/ EQUIP, FUEL/O… 0.00 62.19 CI040668 Invoice 10/05/2023 VEHICLE SUPPLIES, PARTS/ EQUIP, FUEL/O… 0.00 399.13 CI040695 Invoice 10/05/2023 VEHICLE SUPPLIES, PARTS/ EQUIP, FUEL/O… 0.00 68.37 ji101cm JIM CORBET'S ACE HARDWARE 10/05/2023 Regular 0.00 96.26 22966 699653 Invoice 10/05/2023 BUILDING MAINTENANCE - OTHER 0.00 3.16 699664 Invoice 10/05/2023 MISCELLANEOUS SUPPLIES 0.00 93.10 ln075cm L.N. CURTIS & SONS 10/05/2023 Regular 0.00 1,532.23 22967 INV751915 Invoice 10/05/2023 HYDRANTS/HOSES 0.00 900.03 INV751924 Invoice 10/05/2023 PROTECTIVE UNIFORMS AND EQUIPMENT 0.00 632.20 le002cm LEXIPOL, LLC 10/05/2023 Regular 0.00 11,026.62 22968 INVLEX18660 Invoice 10/05/2023 MANANGEMENT INFO SYSTEMS/COMPUT… 0.00 11,026.62 ma550cm MARIN MUNICIPAL WATER DISTRICT 10/05/2023 Regular 0.00 1,194.62 22969 131645 092223 Invoice 10/05/2023 UTILITIES - WATER 0.00 859.80 169024 092123 Invoice 10/05/2023 UTILITIES - WATER 0.00 239.16 443790 092223 Invoice 10/05/2023 UTILITIES - WATER 0.00 95.66 no045cm NICK BARBIERI TRUCKING, LLC 10/05/2023 Regular 0.00 5,289.65 22970 0061235-IN Invoice 10/05/2023 FIRE DEPT FUEL 0.00 5,289.65 Check Report Date Range: 04/29/2023 - 10/27/2023
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10/27/2023 12:39:01 PM Page 19 of 20
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Manual Checks
Voided Checks
Discount
Payment
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EFT's
346
0 1
0 0

0.00 0.00

0.00 0.00

0.00 347 0.00
Payment
2,507,398.23

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481
Check Report Date Range: 04/29/2023 - 10/27/2023
10/27/2023 12:39:01 PM Page 20 of 20
All Bank Codes Check Summary
Payment Type Discount
Payment
Count Payment
Payable
Count
Regular Checks
Manual Checks
Voided Checks
Bank Drafts
EFT's
346
0 1
0 0

0.00 0.00

0.00 0.00

0.00 347 0.00
2,507,398.23

0.00 -3,989.00

0.00 0.00
2,503,409.23
481
0 0
0 0
481
Fund Name Period Amount
Fund Summary
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99 POOLED CASH - OPERATING 8/2023 1,015,401.28
99 POOLED CASH - OPERATING 9/2023 382,728.40
99 POOLED CASH - OPERATING 10/2023 218,034.48
2,503,409.23

CENTRAL MARIN FIRE COUNCIL

STAFF REPORT
1 V.D.

REPORT DATE: October 04, 2023
MEETING DATE: November 09, 2023
TO: Central Marin Fire Authority Fire Council
FROM: Ruben Martin, Fire Chief
SUBJECT: Response to Marin County Civil Grand Jury Report Titled: Build More ADUs – An Rx to Increase Marin Housing Supply.
       
RECOMMENDED ACTION:

To review the draft response to the Marin County Civil Grand Jury report prepared by staff, direct staff to modify the response as desired, and determine whether to authorize the Chair of the Central Marin Fire Authority Fire Council to execute the Authority’s response to the Grand Jury by November 17, 2023.

BACKGROUND/DISCUSSION:

On June 15, 2023, the Marin County Civil Grand Jury published a report entitled “Build More ADUs – An Rx to Increase Marin Housing Supply. The Grand Jury report lists ten (10) findings and six (6) suggested recommendations to address California’s nee state mandated housing element for all Marin County municipalities. The Grand Jury has requested that Central Marin Fire Authority review and respond to one finding and one recommendation: F7, R4. Central Marin Fire Authority’s written response must be submitted to the Grand Jury by November 17, 2023. Draft responses to the recommendation and Staff response are provided below:

F7. Impact, connection, and capacity fees vary considerably throughout the County and such fees can be a disincentive to homeowners considering ADU development.

Response: Partially Agree.

It is true that development and/or impact fees can vary from municipality to municipality, and from agency to agency for a variety of reasons. These development fees, which can be considered excessive, at times can or will disincentivize a property owner from wanting to either redevelop 2 their single-family home. However, what we have discovered, is that property owners are creating Accessory Dwelling Units (ADUs) for one of 2 reasons: 1) create rental income from the development; or 2) they are being created to house their aging parents (at times for themselves who are the persons that are aging).

Some of our concerns, from a fire agency standpoint, that were not discussed in the report is the creation of ADU’s in communities that have been identified to have limited ingress and egress, narrow winding roadways, within designated Very High Fire Hazard Severity Zones (VHFHSZ) and/or Wildland Urban Interface (WUI) zones that would cause possible evacuation hazards and delays in the event of a fast moving wildfire.

We agree that by adding/creating ADUs within municipalities will assist with the lack of affordable housing and with the Regional Housing Numbers Allocation (RHNA) that has been imposed by the Association of Bay Area Governments (ABAG). However, ADU’s will not be the only cure for the lack of housing supply in Marin County.

R4. By December 1, 2023, begin a feasibility assessment of waiving or significantly lowering impact and connection fees for units smaller than 750 square feet.

Response: This recommendation will not be implemented because it is not warranted or reasonable.

Central Marin Fire Authority currently has a fee schedule in place that imposes a flat plan review fee of $328.00, which covers the time and material for our fire prevention staff to conduct the following: consult with property owners and/or design teams; property site visit to determine if any hazards exist that will need to be mitigated as part the development process; evaluate the existing and required fire flow (water available from fire hydrants); and any access related concerns. Our fees are intended to recover costs for services rendered during a development and are not intended to create revenue for the general fund.

ENVIRONMENTAL IMPACT:

None.

FISCAL IMPACT:

There is no fiscal impact associated with this this item.

OPTIONS:

1. Authorize the Chair of the Authority to execute the response to the Marin County Civil Grand Jury.

2. Authorize the Chair of the Authority to execute the response to the Marin County Civil 3 Grand Jury, with modifications.

ATTACHMENTS:

1. Draft Response to the Marin County Civil Grand Jury

2. Marin County Civil Grand Jury Report Titled: Build More ADUs – An Rx to Increase Marin Housing Supply.
4 ATTACHMENT 1
Draft Response to the Marin County Civil Grand Jury

AGENCY RESPONSE TO GRAND JURY REPORT
Report Title: Build More ADU’s – an RX to Increase Marin’s Housing Supply Report Date: June 15, 2023 Response Date: November 9, 2023 Agency Name: Central Marin Fire Authority
Response by: Charles Lee
Agenda Date: November 9, 2023
Title: Chairperson

FINDINGS
▪ I (we) agree with the findings numbered: N/A
▪ I (we) disagree partially with the findings numbered: F7 ▪ I (we) disagree wholly with the findings numbered: N/A (Attach a statement specifying any portions of the findings that are disputed; include an explanation of the reasons therefor.)

RECOMMENDATIONS
▪ Recommendations numbered N/A have been implemented.
(Attach a summary describing the implemented actions.)
▪ Recommendations numbered N/A have not yet been implemented, but will be implemented in the future.
(Attach a timeframe for the implementation.)
▪ Recommendations numbered N/A require further analysis. (Attach an explanation and the scope and parameters of an analysis or study, and a timeframe for the matter to be prepared for discussion by the officer or director of the agency or department being investigated or reviewed, including the governing body of the public agency when applicable. This timeframe shall not exceed six months from the date of publication of the grand jury report.) ▪ Recommendations numbered R4 will not be implemented
because they are not warranted or are not reasonable.
(Attach an explanation.)
Date: Signed:

Number of pages attached

CENTRAL MARIN FIRE AUTHORITY
Corte Madera ~ Larkspur

RUBEN MARTIN
Fire Chief
342 Tamalpais Drive, Corte Madera, CA 94925 ~ Phone: (415)927-5077 Fax: (415)927-5788 ~ centralmarinfire.org November 9, 2023
The Honorable Judge James Chou
Marin County Superior Court
P.O. Box 4988
San Rafael, CA 94913-4988
Pat Shepherd, Foreperson
Marin County Civil Grand Jury
3501 Civic Center Drive, Suite 275
San Rafael, CA 94903
Re: Central Marin Fire Authority Response to Grand Jury Report “Build More ADUs – An Rx to Increase Marin’s Housing Supply”
Dear Honorable Judge Chou and Fore Person Shepherd,
At its regular meeting on November 9, 2023, the Fire Council for the Central Marin Fire Authority (CMFA) reviewed the report “Build More ADUs – An Rx to Increase Marin’s Housing Supply”, dated June 15, 2023. The report calls for a response from CMFA to finding 7 (F7) and recommendation 4 (R4).

Please see the attached response from the CMFA Fire Council.

Should the members of the Grand Jury require any additional information, please contact Fire Chief Ruben Martin at 415-927-5197 or [email protected].

Sincerely,
Charles Lee
Council Chairperson

CENTRAL MARIN FIRE AUTHORITY
Corte Madera ~ Larkspur

RUBEN MARTIN
Fire Chief
342 Tamalpais Drive, Corte Madera, CA 94925 ~ Phone: (415)927-5077 Fax: (415)927-5788 ~ centralmarinfire.org

RESPONSE TO GRAND JURY FINDINGS
F7. Impact, connection, and capacity fees vary considerably throughout the County and such fees can be a disincentive to homeowners considering ADU development.

Response: Partially Agree.

It is true that development and/or impact fees can vary from municipality to municipality, and from agency to agency for a variety of reasons. These development fees, which can be considered excessive, at times can or will disincentivize a property owner from wanting to either redevelop their single-family home. However, what we have discovered, is that property owners are creating Accessory Dwelling Units (ADUs) for one of 2 reasons: 1) create rental income from the development; or 2) they are being created to house their aging parents (at times for themselves who are the persons that are aging).

Some of our concerns, from a fire agency standpoint, that were not discussed in the report is the creation of ADU’s in communities that have been identified to have limited ingress and egress, narrow winding roadways, within designated Very High Fire Hazard Severity Zones (VHFHSZ) and/or Wildland Urban Interface (WUI) zones that would cause possible evacuation hazards and delays in the event of a fast moving wildfire.

We agree that by adding/creating ADUs within municipalities will assist with the lack of affordable housing and with the Regional Housing Numbers Allocation (RHNA) that has been imposed by the Association of Bay Area Governments (ABAG). However, ADU’s will not be the only cure for the lack of housing supply in Marin County.

RESPONSE TO GRAND JURY RECOMMENDATIONS
R4. By December 1, 2023, begin a feasibility assessment of waiving or significantly lowering impact and connection fees for units smaller than 750 square feet.

Response: This recommendation will not be implemented because it is not warranted or reasonable.

Central Marin Fire Authority currently has a fee schedule in place that imposes a flat plan review fee of $328.00, which covers the time and material for our fire prevention staff to conduct the following: consult with property owners and/or design teams; property site visit to determine if any hazards exist that will need to be mitigated as part the development process; evaluate the existing and required fire flow (water available from fire hydrants); and any access related concerns. Our fees are intended to recover costs for services rendered during a development and are not intended to create revenue for the general fund. 5 ATTACHMENT 2
Marin County Civil Grand Jury Report Titled: Build More ADUs – An Rx to Increase Marin Housing Supply.
2022-2023 Marin County Civil Grand Jury
Build More ADUs - An Rx to Increase
Marin’s Housing Supply
June 15, 2023

SUMMARY
As a result of California’s new state mandated Housing Element, Marin County and all its municipalities are obligated to build 14,210 new housing units by 2031.1 Accessory Dwelling Units (ADUs) can help fill that need.

Marin County’s housing production is not keeping pace with demand. The lack of housing supply to meet people’s needs impacts affordability and causes average housing costs, particularly for renters in Marin, to rise significantly. As affordable housing becomes less accessible, people drive longer distances between homes they can afford and their workplace, or pack themselves into smaller shared spaces, both of which reduce quality of life and produce negative environmental impacts.

By permission of George Russell/Marin Independent Journal * Note: The law does not require a lot split to build an ADU One approach that could help achieve these housing goals is based upon a recognition that many property owners and residents reside on land on which they could build additional or secondary housing units. These second units, variously called granny flats, in-law units, garage houses, and under state law “Accessory Dwelling Units” (ADUs) and “Junior Accessory Dwelling Units" (JADUs) have become an increasingly popular form of housing. Unfortunately, they have not always been treated as “legal” under local law. Now, California law has effectively legalized 1 4,171 (very low income <50 percent AMI (Area Median Income), 2,400 (low income <80 percent AMI), 2,182 5,652 Total: 14,405. https://abag.ca.gov/sites/default/files/documents/2022- 04/Final_RHNA_Methodology_Report_2023-2031_March2022_Update.pdf (accessed March 6, 2023):
www.hcd.ca.gov/policy-and-research/accessory-dwelling-units/ Several Marin jurisdictions’ Housing Elements make similar arguments; Ross, Appendix C-15.

Build More ADUs - An Rx for Increasing Marin’s Housing Supply Marin County Civil Grand Jury Page 2 of 21
their construction and occupancy.2 Because building these units (a) does not require purchasing additional land, (b) can be added to existing structures and (c) can have fewer construction requirements than traditional single family houses on a square foot basis, they may be built less expensively. California’s new law recognizes that ADUs can help fulfill the state’s housing mandate, and can do so affordably and with a lesser impact on land use and the environment.3 Contrary to the sentiment expressed in the introductory cartoon, neither the “Marin woman who lived in a shoe” nor anyone else has to “apply for a lot split” before building an ADU.

Allowing ADUs in single-family and multifamily residential zones provides additional rental housing stock which are an essential component of the housing supply in California.4 Every Marin jurisdiction has increased ADU production, but there are a number of improvements that can be made to accelerate this process. This report highlights best practices in Marin and other Bay Area communities and suggests ways to facilitate development of ADUs and Junior Accessory Dwelling Units (collectively herein “ADUs”).

ADU development has grown throughout the county since 2019.5 Marin County’s local governments’ recently enacted Housing Elements assume that 9.5 percent of their required housing units could be fulfilled with ADUs.6 One planning model shows a potential of 9,500 units, which is 66 percent of the requirement.7 For example, in Vancouver, Canada, 35 percent of single family houses have ADUs.8
2 https://www.hcd.ca.gov/policy-and-research/accessory-dwelling-units (accessed March 6, 2023) 3 Calif. Gov. Code 65852.2 (m). A local agency may count an accessory dwelling unit for purposes of identifying adequate sites for housing, as specified in subdivision (a) of Section 65583.1, subject to authorization by the department and compliance with this division.
4 SB 1069 (2016). M. Nolan Gray, “The Housing Revolution is Coming,” The Atlantic, October 5, 2022 5 Cities and County Housing Element Submissions 2022. Marin County, 2023-2031 Regional Housing Needs Assessment Appeal Request, July 9, 2021 notes the County’s goal of increasing the supply of Accessory Dwelling Units along the City Centered Corridor.
6 Marin County’s share of the region’s housing allocation is 3.265 percent while Sonoma County’s share is 3.3 percent. https://abag.ca.gov/our-work/housing/rhna-regional-housing-needs-allocation (Accessed March 6, 2023). 7 https://ternercenter.berkeley.edu/wp-content/uploads/2021/07/SB-9-Brief-July-2021-Final.pdf (accessed March 6, 2023). This approach uses an algorithm based on mapping the community. 8 https://www.sightline.org/2016/02/17/why-vancouver-trounces-the-rest-of-cascadia-in-building-adus/ (Accessed March 6, 2023).

Build More ADUs - An Rx for Increasing Marin’s Housing Supply Marin County Civil Grand Jury Page 3 of 21
Table 1
Marin County and Cities
Housing Regional Housing Needs Allocation (RHNA) Requirements and Projected ADUs by 2031
Communities ADU History ADU
Goal
% of
RHNA
RHNA 2018 2019 2020 2021 2022 ‘23-’31
Belvedere 160 4 0 0.00
Corte Madera 725 7 4 20 21 100 13.79
Fairfax 490 14 16 11 12 86 17.55
Larkspur 979 6 6 6 48 4.90
Mill Valley 865 0 16 16 29 1 160 18.50
Novato 2,090 6 10 16 27 118 5.65
Ross 111 0 0 1 3 10 80 72.07
San Anselmo 833 6 9 22 24 160 19.21
San Rafael 3,220 78 200 6.21
Sausalito 724 10 10 12 15 64 8.84
Tiburon 639 4 5 5 11 72 11.27
Unincorporated
Marin 3,569
37 32 35 280 7.85
Total Units 14,405 1,368 9.50
Source: 2022 Housing Elements submitted by County and municipalities; Sausalito: Housing Element HBR-120, Table 56 HBR-95 calculations. Accessed December 2022.

Many community planning professionals have argued these additional second units could benefit property owners as an additional source of income, assistance for older residents who could “retire in place” or a place for caregivers, as well as a home for family members. Community rewards might include housing for the local workforce, integrating energy-efficient housing, and reduced overcrowding.9

BACKGROUND
What is an ADU?
An ADU is an accessory dwelling of a primary residence and has complete independent living facilities for one or more persons. There are different types of ADUs:
• Detached: The unit is separated from the primary structure. • Attached: The unit is attached to the primary structure. • Converted Existing Space: A space (e.g., primary bedroom, attached garage, storage area or similar use, or an accessory structure) on the lot of the primary residence that is converted into an independent living unit.
9 https://www.hcd.ca.gov/policy-and-research/accessory-dwelling-units (Accessed March 9, 2023). Several Marin jurisdictions’ Housing Elements make similar arguments; Ross, Appendix C-15.

Build More ADUs - An Rx for Increasing Marin’s Housing Supply Marin County Civil Grand Jury Page 4 of 21
• Junior Accessory Dwelling Unit (JADU): A specific type of conversion of existing space that is contained entirely within an existing or proposed single-family residence.10 ADUs are not new. In previous eras they were given a variety of names, e.g., in-law units, backyard cottages, or granny units. They are quite common throughout the United States and California. In California, which has passed a series of laws enabling the use of ADUs, permits rose to nearly 20,000 in 2021 from about 1,200 in 2016.11 The addition of ADUs to neighborhoods may promote what Jane Jacobs, in her book The Death and Life of Great American Cities, called "social capital," "mixed primary uses," and "eyes on the street."12 This “gentle density” permits a range of casual public interactions which promote safety, contact, and the assimilation of children.

Planning, financing, and building an ADU is straightforward. It requires suitable land, a means to finance the project, and the ability to find a qualified building contractor. Fortunately, there are a number of public and private organizations that can help. For example, the CASITA Coalition provides individual homeowners guides and directions for how to work with public agencies, identify financing options, and even provides examples of building plans.13 ADUs Can Be Affordable to Build
Because of their small footprint, ADUs are significantly less expensive to build than new detached single-family homes. They also offer benefits that address common development barriers, such as land use and environmental sustainability. Because ADUs must be built on lots with existing or proposed housing, they do not require paying for new land or other costly infrastructure often required to build a new single-family home. It’s a way to add capacity within the existing footprint, a strategy planners sometimes call “gentle density.”14 ADUs do not require much government investment in infrastructure, and they reduce energy consumption and costs.

JADUs are contained inside existing or proposed single-family homes, and thus require relatively modest renovations and can be more affordable to complete. ADUs are often built with cost-effective one- or two-story wood frames, which are also less expensive than other construction types. Additionally, prefabricated ADUs (e.g., manufactured housing and factorybuilt housing) can be directly purchased and can further reduce construction time and cost.

ADUs can provide as much living space as apartments and condominiums, and work well for couples, small families, friends, young people, and seniors.

ADUs Can Be Affordable for Renters
A regional survey of ADU affordability was conducted by the Association of Bay Area Governments (ABAG) to support the 6th Cycle Housing Elements.15 This survey examined rental costs by region, including Marin, Napa, and Sonoma Counties in the North Bay Region.

The survey concluded that when accounting for ADUs rented at market rates, and ADUs rented at discounted rates to families and friends, 29 percent are affordable to very low income 10 https://adumarin.org/thinking (Accessed March 6, 2023). 11 https://www.nytimes.com/2023/01/29/health/elderly-housing-adu.html (Accessed Mar. 6, 2023). See Appendix B. 12 Jane Jacobs, The Death and Life of Great American Cities (Random House 1961). 13 https://www.casitacoalition.org/adu-blog-info-for-homeowners/ (Accessed March 6, 2023). 14 https://www.nytimes.com/2023/01/29/health/elderly-housing-adu.html (Accessed March 6, 2023). 15 https://abag.ca.gov/our-work/housing/rhna-regional-housing-needs-allocation (Accessed March 6, 2023).

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households, 44 percent to low income households, 26 percent to moderate income households, and 7 percent to above moderate income households. Sausalito undertook a similar survey.16 Based on the responses from the two surveys, it appears that: 16.2 percent of ADUs are projected to be affordable to very low income households, 32.4 percent to low income households, 32.4 percent to moderate income households, and 18.9 percent to above moderate income households.

Appearance
ADUs come in a variety of flavors. Here is a small sample from Marin.17 Construction costs
As with any construction, the cost varies considerably based on, among other things, the terrain and the finishes. Construction costs per square foot for ADUs are generally in line with the cost of building any single family dwelling.18 The four ADUs built in Marin shown above ranged from $60 to $521 per square foot (2019 costs). However, because of their size, ADUs may be 16 https://housingelementsmarin.org/city-of-sausalito (Accessed March 5, 2023). 17 Upper left photo, https://adumarin.org/spotlights/neighbor-spotlight-brenda-and-donal-in-corte-madera ; Upper Right photo, https://adumarin.org/spotlights/neighbor-spotlight-cheryl-and-kathy-in-marin; Lower Left photo, https://adumarin.org/spotlights/neighbor-spotlight-jane-and-doug-in-mill-valley, Lower Right photo, https://adumarin.org/spotlights/neighbor-spotlight-julie-and-tim-in-san-anselmo, (all Accessed March 31, 2023) 18 The median cost to build an ADU in California is about $150,000 according to a 2021 (using 2019 data) survey according to calculations by Terner Center staff, page 3. See more: https://www.aducalifornia.org/wpcontent/uploads/2021/04/Implementing-the-Backyard-Revolution.pdf (Accessed March 6. 2023).

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more amenable to prefab construction and thus less expensive. You can even buy kits from such retailers as Home Depot, Amazon or others.19
Constructing an ADU will increase the value of the property. Generally, the subsequent improvement will be incorporated in the property’s tax bill.20 The property as a whole is not reassessed, but the county will issue a supplemental tax bill reflecting the increased value of the property from construction of the ADU.21
Some jurisdictions outside of California waive property tax increases under certain conditions.

For example, in Oregon a special state act granted homeowners in Salem the option of exempting the value of an accessory dwelling unit (ADU) on their property from their property taxes so long as they are renting the ADU, including utilities, for a monthly amount affordable for those at or below 70 percent of the area median income.22
Financing
Generally, property owners finance the construction of ADUs using conventional means, e.g., from their savings, equity loans, or by refinancing existing mortgages. Recently, some private lenders have introduced products to meet the growing ADU building demand.

To build upon the early success of ADU legislation, more financial tools are needed to facilitate greater ADU development amongst low to moderate income homeowners who do not have access to cash savings and cannot leverage home equity.23 ADU financing may present some challenges for those without conventional means. Lending institutions may offer financing options. One institution that the Grand Jury is aware of is Redwood Credit Union (RCU). Among other things, RCU can take into account the future rental value of the ADU in order to determine the borrower’s qualifications. RCU can also take over the fund management of the project, if requested.24
In other communities local governments have initiated low-interest loan and grant programs, often with specific conditions designed to keep rents affordable.25 Marin County has $5 million available county-wide for various affordable housing projects.26 However, claimants for these funds are non-profit developers and other government agencies. Unlike many other communities in California, Marin County and its municipalities have not created financing programs to assist individuals in building affordable housing. However, Marin County does have a program 19 https://www.homedepot.com/p/The-Wave-Comfort-ADU-1-Bedroom-410-87-sq-ft-Tiny-Home-Steel-FrameBuilding-Kit-Cabin-Guest-House-TWVP1B410/321417498 (Accessed March 6, 2023). 20 https://www.boe.ca.gov/proptaxes/newconstructionproperty.htm (Accessed March 6, 2023). 21 https://www.sccoplanning.com/ADU/FAQ.aspx (Accessed March 6, 2023). 22 https://www.salemma.gov/adu (Accessed March 6, 2023). 23 https://ternercenter.berkeley.edu/ (Accessed March 6, 2023). 24 https://www.redwoodcu.org/loans/home/mortgage/construction-loans/ (Accessed March 6, 2023). 25 See https://www.sccoplanning.com/Portals/2/County/adu/ADU%20Loan%20Program%20Summary%202021.pdf (Accessed March 6, 2023).
26 The available funding includes roughly $2.3 million in County Affordable Housing Funds (including a one-forone match from the State Permanent Housing Allocation), $2.4 million in new HOME-ARP funds through the U.S.

Department of Housing and Urban Development (HUD), and $600,000 in Community Development Block Grant funds specific to housing projects, also allocated by HUD.

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restricted to residences in unincorporated areas so as to lower or mitigate permitting fees for private property owners desiring to build an ADU.27
The California Housing Finance Agency (HFA) has an ADU Grant program for homeowners with low or moderate income.28 It provides up to $40,000 towards pre-development and nonrecurring closing costs associated with the construction of an ADU. Predevelopment costs include site preparation, architectural designs, permits, soil tests, impact fees, property survey, and energy reports. Few, if any, of Marin County’s or cities’ websites prominently refer to this program.

The California Department of Housing and Community Development had these comments for Marin County by letter dated October 17, 2022:
● Develop a plan that incentivizes and promotes the creation of accessory dwelling units that can be offered at affordable rent... (Gov. Code, § 65583, subd. (c)(7).) ● Review the production of ADUs once in the planning period. A review of production should also: (1) assess affordability, (2) conduct a review more than once in the plan period (e.g., 3-4 times), and (3) commit to a menu of alternative actions that includes rezoning, if necessary, by a specific date (e.g., within six months of review).

APPROACH
The Grand Jury reviewed a broad range of relevant public information related to the planning, permitting, financing and building of ADUs. It did not obtain fee information from every municipality and special district. Additionally, appropriate information from County staff, and several knowledgeable people in the field of community planning and development of ADUs in other Bay Area counties was secured. The Grand Jury received documentation that was relevant in informing these decision makers and guiding their actions.

Many reports, written materials, and internet resources were studied, including but not limited to:
● Recently submitted housing elements by Marin County, Cities, and Towns ● California State ADU and relevant housing laws
● ADU Affordability Best Practices Guidelines
● California HFA ADU Grant Program.
● California Department of Housing and Community Development ● Marin County Community Development
● Understanding the Market: ADUs in Napa and Sonoma County report ● ADU Marin website
● Napa-Sonoma ADU website.
27 https://www.helloadu.org/marin-adu-services (Accessed March 6, 2023). 28 https://www.calhfa.ca.gov/adu/ (Accessed March 6, 2023).

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DISCUSSION
ADUs will allow for increased housing utilizing existing space from single family homes, which is the bulk of Marin’s housing stock. According to the latest US Census, 62% of all Marin residences are considered detached residences, i.e., an equivalency to single family homes. Many of these detached residences could accommodate a second unit. As Table 2 shows, there are many lots that could theoretically have capacity for an ADU or JADU.

Table 2:

Estimating How Many Residences in Marin Are Detached
Total
Residences
Estimated
Number of
Detached
Residences
Calculated
Percentage
Belvedere 1,054 931 88.3%
Corte Madera 4,104 2,782 67.8%
Fairfax 3,676 2,447 66.6%
Larkspur 6,652 2,418 36.4%
Mill Valley 6,375 4,550 71.3%
Novato 21,490 12,413 58.2%
Ross 947 900 95.0%
San Anselmo 5,265 3,978 75.6%
San Rafael 24,678 11,496 46.6%
Sausalito 4,332 1,813 41.9%
Tiburon 3,853 2,535 65.8%
Unincorporated 23,188 18,253 78.7%
Total for County 111,570 69,866 62.6%
Source: United States Census, 2020.

ADUs come in all shapes. However, sizes are limited by local regulation. In general, the minimum size is 150 square feet, and the maximum is 1,200 square feet. There are certain financial incentives for ADUs of less than 750 square feet.29 By way of comparison, in 1950 the average American single family home size was 983 square feet.30 Marin jurisdictions, as shown in Table 1 above, have identified the potential of building at least 1,385 ADUs. The table illustrates the jurisdictions’ projections (based upon historical trends and their own plans) vary considerably due to multiple factors: typography, willingness to encourage these developments, and the simple matter of available space. Marin communities could increase the actual number of ADUs which can be built.31
Marin County has made some efforts to encourage ADUs. It recently created a new ADU Technical Assistance program for homeowners to help make the process less overwhelming. The program provides free feasibility and project management support for qualified homeowners 29 Calif. Gov. Code 65852.2 (f) (3)
30 https://www.investopedia.com/articles/pf/07/mcmansion.asp (Accessed March 6, 2023). 31 Several California governments have adopted various incentive programs which have already increased the number of ADUs beyond projections. For example, the city of San Diego more than doubled the number of ADUs since 2021. https://ternercenter.berkeley.edu/research-and-policy/san-diego-adu-bonus-program/ (Accessed March 6, 2023).

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who live in the unincorporated areas of the County provided by HelloADU and paid for by the County.32 Marin County’s “Make Room for Marin” website provides property owners with a step-by-step overview of the processes associated with ADU development.33 However, the County and its towns and cities could do a more to encourage and facilitate the building of ADUs. There are often unnecessary delays in issuing building permits. San Jose, for example, offers same day permits in some instances.34
As part of a state grant program, a partnership was established between ten cities and towns and the County called “ADUMarin.” This partnership aims to promote the development of ADUs. It includes a variety of information sources on the County website, https://adumarin.org, providing interactive workbooks and webinars to assist interested property owners through all aspects of the ADU process.

Napa Sonoma ADU, in comparison, has at least one full time employee and is supported by grants from the Napa Valley Community Foundation and Sonoma County Community Foundation. It provides significantly more comprehensive services and support. Among other things, it offers an ADU calculator, local ADU rules, an address lookup tool, an ADU workbook, stories and floor plans, webinars, vendor registry, a newsletter, and social media.35 Additionally, for a fee, it has an ADU feasibility consult, and permit-ready ADU plans.

On May 25, 2021, the Marin County Board of Supervisors approved an extension to the Accessory Dwelling Unit Fee Waiver Program, which offers property owners in the unincorporated areas of the county (which is approximately 27 percent of the population) fee waivers for the development of ADUs.36 Under the program, in exchange for a property owner’s agreement to rent their unit at affordable rates, county permit fees for ADUs may be waived up to the following:
● $10,000 for ADUs that are rented at rates at or below 80 percent the Area Median Income ● $5,000 for ADUs that are rented at rates between 81-120 percent of the Area Median income
● $2,500 for ADUs that are rented at market-rate
The fees waived may include Community Development Agency fees such as planning, building and safety, environmental health services, and Department of Public Works fees such as traffic mitigation.

Impact Fees – Exceptionally Confusing in Spite of State Law A significant number of Marin homeowners interested in building ADUs on their property are dissuaded from doing so due to prohibitively high impact and mitigation (a.k.a. connection or capacity) fees. One ADU professional characterized these fees as “piracy.” 32 https://www.helloadu.org/free-marin-county-services (Accessed March 6, 2023). 33 https://www.marincounty.org/depts/cd/divisions/housing/make-room-for-marin (Accessed March 9, 2023). 34 https://www.sanjoseca.gov/business/development-services-permit-center/accessory-dwelling-unitsadus/preapproved-adus (Accessed April 28, 2023). 35 https://napasonomaadu.org/ (Accessed March 6, 2023). 36 https://www.marincounty.org/-/media/files/departments/cd/housing/affordable-housing/aduaffordablity/adupacketvfinal (Accessed March 6, 2023).

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SB 13 created a tiered fee structure that charges ADUs based on their size. This fee structure takes into consideration the impact of an ADU on a neighborhood’s infrastructure and services, which is different from the impact created by single-family homes or multifamily buildings.37 For example, an ADU of less than 750 square feet is likely to have only one bedroom and unlikely to have school age children living there. This would minimize the impact on schools, water, and sewers, among other services.

Local governments and Special Districts (listed in Appendix A) can charge a variety of fees for a development. These fees, commonly known as impact or mitigation fees, go toward infrastructure development (such as adding lanes or roads or supporting additional traffic) or other public benefits (such as new parks, schools, or affordable housing). In the wake of the passage of Proposition 13 in 1978 and the loss of significant property tax revenue, local governments and school districts have also turned to development fees as a means to generate revenue. Given that California cities have tightly restricted funding sources, fees are one of the few ways cities can pay for the indirect costs of growth.38 State law governs the imposition of impact fees on ADUs.39 Nonetheless, the agencies that might charge impact or mitigation fees have interpreted that state law differently. For example, the new construction of a detached 700 square foot ADU would incur no connection fee from Marin Water (formerly MMWD) but would cost $8,675 in NMWD.40 This discrepancy may be a result of different interpretations of how North Marin Water District interprets the applicable code to exempt ADUs from connection charges. North Marin Water District reads the code as exempting only ADUs created within an existing structure. In some instances, school impact fees provide another example. State law states that such fees are waived for ADUs smaller than 750 square feet, but many cities waive fees only for ADUs smaller than 500 square feet.41 Different agencies and municipalities throughout the county charge different fees. For example, Tiburon requires new and separate utility connections directly between the ADU and the utility.

Consistent with Government Code section 66013, the service may be subject to a connection fee or capacity charge that is proportionate to the burden of the proposed ADU.42 In Napa and Sonoma counties, capacity charges for ADUs are waived if the unit is under 499 square feet, and then based upon a square footage charge for larger units.43 In contrast, those fees in Marin have reportedly been as much as $41,000.44
These wide variations aside, it is uniformly challenging for a proponent of an ADU in Marin to get an accurate estimate for impact and connection fees simply by inspecting a town, city, or special district’s website or even talking directly with staff of the planning and building 37 https://openstates.org/ca/bills/20192020/SB13/ (Accessed March 6, 2023). 38 (Chapter 653, Statutes of 2019); https://openstates.org/ca/bills/20192020/SB13/ (Accessed March 6, 2023). 39 Calif. Gov. Code 65852.2 (f). See Appendix B for the complete text, 40 Northern Marin Water District website.
41 See e.g. https://www.tamdistrict.org/cms/lib/CA01000875/Centricity/Domain/1547/Nicasio%20- %20Residential.pdf; https://www.cityofbelvedere.org/DocumentCenter/View/79/School-Facilities-Fee?bidId= (Accessed April 28, 2023).
42 http://www.townoftiburon.org/DocumentCenter/View/3266/594ADU-21622?bidId= (Accessed March 6, 2023). 43 https://www.napasan.com/151/Capacity-Charges (Accessed March 6, 2023). 44 Grand Jury interview.

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departments. In Belvedere, fees for a 700 square foot attached ADU total $19,530. 45 Illustrating
the consequence and complexity in understanding permit and fee requirements imposed by almost every government agency in Marin, we examined the rules imposed by the City of Novato and connected agencies. We assumed permitting and building two comparable ADUs costing $350/sq. ft.: one at 700 sq. ft. and the other at 800 sq. ft. Applying the information set forth in Novato’s Housing Element Update, reviewing the city and special districts’ fee schedules and direct conversation with staff members, it is clear individuals face a daunting task in determining the process and the potential of substantial fees. Here, an ADU larger than 750 sq. feet costs well over $34,000 in fees. Even when a smaller 700 sq. ft. ADU is proposed, fees exceed $18,000. If Marin County and municipalities genuinely believe, as they have stated in multiple forums, that their housing needs can be met by encouraging the building of ADUs, they should re-examine the various impact fees that they have imposed.
45 https://www.cityofbelvedere.org/DocumentCenter/View/8495/6th-Cycle-Housing-Element-Update_Public-DraftReduced-compressed (Accessed May 9, 2023).

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Table 3
Estimated Novato ADU Permit and Development Fees
Fee
700 sq. ft.

Estimated $
800 sq. ft.

Estimated $
City of Novato
ADU Planning Permit $820.00 exempt $820.00
Building Permit sliding scale $2,156.60 $2,558.40
subtotal $2,156.60 $3,378.40
Novato City Public Facilities Fees
Recreational,Cultural Facilities $4,725.23 exempt $4,725.23 Civic Facilities $847.29 exempt $847.29
General Government Systems $367.54 exempt $367.54
Open Space $1,022.02 exempt $1,022.02
Drainage $580.68 exempt $580.68
subtotal $0.00 $7542.76
Novato City Traffic Impact Fees
Streets & Intersections $2,601 exempt $2,601.00
Transit Facilities $89.84 exempt $89.84
Corporation Yard $56.07 exempt $56.07
subtotal $0.00 $2,746.91
Outside Agency Impact Fees
Novato Unified School District $4.08 /sq. ft. exempt $3,264.00 Novato Sanitary District* $12,000/dwelling unit
$7,617.50 $8.700.00
Novato Fire District $.0622/sq. ft. exempt exempt
North Marin Water District* $7,640/ADU plus $8,675.00 $8,675.00 subtotal $16,292.50 $20,639.00
Subtotal Fees (estimated)
City $2,156.60 $13,668.07
Outside Agencies $16,292.50 $20,639.00
TOTAL FEES (estimated) $18,449.10 $34,307.07
Source: City of Novato Housing Element Update, November 2022, C34-C36, Novato Sanitary District:

Pro-rata of 1,200 sq. ft, North Marin Water District, Facility Reserve Charge Study, Final Report, November 15, 2022, Grand Jury interviews. The estimated amounts were calculated March 17, 2023.

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Legalizing Marin’s Existing Non-Conforming Second Units According to a 2016 report by McKinsey and Company entitled “A Tool Kit to Close California’s Housing Gap: 3.5 Million Homes by 2025,”46 one way to encourage homeowners to add ADUs is to create an amnesty path for ADUs that are not properly permitted.47 Some jurisdictions have been at the forefront of encouraging ADUs. Part of their success has been the legalization of existing non-conforming units through amnesty programs. It is estimated that 40 percent to 70 percent of all construction throughout Marin is done without permits.48 This number includes all forms of construction, from adding a new water heater to building an in-law unit.

For example, Fairfax has an amnesty program in which all penalties are waived and all ADUs (legalizing illegal existing ones or permitting new ones) housing the elderly get 50 percent off the permit fees normally charged.49 San Mateo County had a limited-term ADU Amnesty program (beginning in October/November 2018), which allowed property owners to bring an unpermitted unit into compliance. It featured a low-cost initial inspection as well as detailed guidance on any required improvements necessary to meet the current building code. All fines for unpermitted construction were waived, and planning and building permit fees were either waived or significantly reduced during the initial pilot phase. Code enforcement actions were also suspended, allowing potential applicants the opportunity to explore the program without risk of penalty.50
ADUs can help address housing needs of Marin’s aging population Marin County’s Age Forward Plan (2020) suggests that ADUs could help older adults.51 The share of older adults in Marin will continue to increase and is projected to reach 35 percent of the county’s population by 2025 and 38 percent by 2030.52 The Age Forward plan offered three action items in this regard:
• Community: Explore opportunities to build ADUs on properties; advocate for measures to expand ADU programs throughout the county.
• County Leadership: Foster increase of ADUs, encourage greater awareness of and research for ADU programs and opportunities for residents, explore permit fee waivers and fee reductions, including fee adjustments to incentivize affordable rental units 46 See
https://www.mckinsey.com/~/media/mckinsey/featured%20insights/urbanization/closing%20californias%20housing %20gap/closing-californias-housing-gap-full-report.pdf, (Accessed March 6, 2023). 47 https://ternercenter.berkeley.edu/blog/san-diego-adu-bonus-program/ (Accessed March 6, 2023). 48 Marin Builders Exchange survey. https://www.marinbuilders.com/permit-simplicity-and-customer-satisfaction (accessed March 6, 2023).
49 https://www.townoffairfax.org/opportunities-for-adu-jadu-permitting-and-construction/ (Accessed March 6, 2023).
50 https://www.smcgov.org/planning/accessory-dwelling-unit-amnesty-health-safety-certification-program (Accessed March 6, 2023).
51 “Age Forward, a framework for an Age-Friendly County of Marin,” January 2020 https://www.marinhhs.org/sites/default/files/files/servicepages/2022_06/cc_af_com_plan_final_ada.pdf (Accessed March 15, 2023)
52 California Department of Finance. (2019). Population projections for California. Retrieved from https://dof.ca.gov/Forecasting/Demographics/Projections/ (Accessed March 6, 2023).

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• County Departments: Promote ADU programs and facilitate advocacy for greater flexibility, work together to advocate for solutions (Aging & Adult Services, Community Development Agency).53
Confusion Reigns
Much of the public is confused about what the requirements are for an ADU.54 The Grand Jury’s research has found that some jurisdictions in Marin have not updated their planning and building policies to conform with current California ADU laws. Some people do not know whether an ADU requires a lot split, must be rented, what size refrigerator or sink is required, or what the sewer fees would be. Potential ADU owners (not just those with limited incomes) would benefit from a central “one stop shop” for this information. The County and local municipalities would be better served if this “one stop shop” is identified by each municipality to be the authoritative source for all local information. Ideally it would become linked with Napa Sonoma ADU. At the very least, the ADU Marin effort should become more closely aligned with the Napa Sonoma ADU programs. In addition, each municipality should clearly point to such a source of assistance on its website. For example, Fairfax has a model amnesty program, but there is no obvious link to it from the building department website. In addition to the Napa and Sonoma counties efforts, we reviewed the successful San Mateo “Second Unit Resource Center,” which has demonstrated that a one stop shop open to all has value:

Source: https://secondunitcentersmc.org/how/
53 “Age Forward, a framework for an Age-Friendly County of Marin,” January 2020 https://www.marinhhs.org/sites/default/files/files/servicepages/2022_06/cc_af_com_plan_final_ada.pdf (Accessed March 15, 2023)
54 See e.g. https://nextdoor.com/p/y-BghLzP7XWt?view=detail&init_source=search&query=adu (Accessed March 6, 2023).

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If Marin is serious about helping individuals build ADUs, our review of current and planned efforts initiated by Marin’s cities and municipalities leads us to three obvious conclusions:
● Currently, required information is not easily obtained either from officials or contained on agencies’ websites.
● Fee information from Marin’s water, fire, sanitary, and school districts is not easy to understand and follow.
● Marin’s mandated housing goals can be met when every public agency in the county aligns its policies toward these objectives. Cooperation should be the mantra. It benefits everyone.

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FINDINGS
F1. More housing in Marin is needed and ADUs are one solution.

F2. Many homeowners lack information and knowledge about ADU development, and Marin’s jurisdictions are not always helpful to homeowners seeking information about ADU development.

F3. It is often difficult, if not impossible, for a Marin homeowner to determine the planning, building, connection, capacity and impact fees associated with developing an ADU in a particular jurisdiction.

F4. Many Bay Area cities and counties, for example Napa and Sonoma, have implemented comprehensive websites and related support to help homeowners create ADUs.

F5. ADUs may be rented affordably and provide additional benefits for older adults and their caregivers.

F6. Most Marin jurisdictions could provide better resources offering or identifying financing incentives for ADU development.

F7. Impact, connection, and capacity fees vary considerably throughout the County and such fees can be a disincentive to homeowners considering ADU development.

F8. Not every jurisdiction in Marin has updated its planning and building policies to conform with current California ADU laws.

F9. Granting amnesty, following safety inspection, to existing non-conforming second units could help Marin meet its housing obligations.

F10. ADU Marin and HelloADU are a good start. However, compared to several other Bay Area cities and counties, for example Napa and Sonoma, they could be substantially enhanced and expanded.

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RECOMMENDATIONS
R1. On or before December 31, 2023, the Marin County Board of Supervisors should direct the Community Development Agency's Development Priority Setting Committee to:
1) Identify available funding/financing information for residents who need help with the cost of building an ADU,
2) Transmit the collected information to all the jurisdictions represented on the Committee.
3) Start a continuous monitoring program to update the information sources as they become available.

R2. By December 1, 2023, begin investigation to consider an amnesty program to legalize existing unpermitted second units. Add a marketing communications plan so that citizens can be made aware of it.

R3. By December 1, 2023, begin the process of merging and/or collaborating with Napa/Sonoma ADU, and hiring a full-time Marin ADU Program Coordinator. The program coordinator should work with all jurisdictions on the development of ADUs and identify impact and connection fees within each jurisdiction.

R4. By December 1, 2023, begin a feasibility assessment of waiving or significantly lowering impact and connection fees for units smaller than 750 square feet.

R5. By December 1, 2023, begin creating plans to accelerate the permit approval process for ADU applications to within 30 days, or less, of submission. Implement such plans no later than July 1, 2024.

R6. By December 1, 2023, begin feasibility assessments of new incentives for ADU development, such as pre-approved plans, technical assistance, property tax relief, development fee waivers, and forgivable loans; implement at least one such incentive no later than July 1, 2024.

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REQUIRED RESPONSES
Pursuant to Penal Code section 933.05, the Grand Jury requires responses from the following governing bodies:
● School Districts
○ Bolinas-Stinson School District Board of Trustees (F7, R4) ○ Kentfield School District Board of Trustees (F7, R4)
○ Laguna Joint School District Board of Directors (F7, R4) ○ Lagunitas School District Board of Trustees (F7, R4)
○ Larkspur-Corte Madera School District Board of Trustees (F7, R4) ○ Marin County Office of Education (F7, R4)
○ Mill Valley School District Board of Trustees (F7, R4) ○ Miller Creek Elementary School District Board of Trustees (F7, R4) ○ Nicasio School District Board of Trustee (F7, R4)
○ Novato Unified School District Board of Trustees (F7, R4) ○ Reed Union School District Board of Trustees (F7, R4) ○ Ross School District Board of Trustees (F7, R4)
○ Ross Valley School District Board of Trustees (F7, R4) ○ San Rafael City Schools Board of Education (F7, R4)
○ Sausalito/Marin City School District Board of Trustees (F7, R4) ○ Shoreline Unified School District Board of Trustees (F7, R4) ○ Tamalpais Union High School District Board of Trustees (F7, R4) ● Municipalities
○ City of Belvedere (F1-F13, R1-R6)
○ City of Larkspur (F1-F13, R1-R6)
○ City of Mill Valley (F1-F13, R1-R6)
○ City of Novato (F1-F13, R1-R6)
○ City of San Rafael (F1-F13, R1-R6)
○ City of Sausalito (F1-F13, R1-R6)
○ Marin County Board of Supervisors (F1-F13, R1-R6)
○ Town of Corte Madera (F1-F13, R1-R6)
○ Town of Fairfax (F1-F13, R1-R6)
○ Town of Ross (F1-F13, R1-R6)
○ Town of San Anselmo (F1-F13, R1-R6)
○ Town of Tiburon (F1-F13, R1-R6)
● Water Districts
○ Bolinas Community Public Utility District (F7, R4)
○ Marin Municipal Water District (F7, R4)
○ North Marin Water District (F7, R4)
○ Stinson Beach County Water District (F7, R4)
Build More ADUs - An Rx for Increasing Marin’s Housing Supply Marin County Civil Grand Jury Page 19 of 21
● Fire Protection Districts
○ Bolinas Fire Protection District (F7, R4)
○ Central Marin Fire Department (F7, R4)
○ Inverness Public Utility District (F7, R4)
○ Kentfield Fire Protection District (F7, R4)
○ Marin County Fire Department (F7, R4)
○ Marinwood Community Services District (F7, R4)
○ Novato Fire Protection District (F7, R4)
○ Ross Valley Fire Department (F7, R4)
○ Southern Marin Fire Protection District (F7, R4)
○ Stinson Beach Fire Protection District (F7, R4)
○ Tiburon Fire Protection District (F7, R4)
● Sanitary Districts
○ Almonte Sanitary District (F7, R4)
○ Alto Sanitary District (F7, R4)
○ Central Marin Sanitation Agency (F7, R4)
○ Corte Madera Sanitary District No. 2 (F7, R4)
○ Homestead Valley Sanitary District (F7, R4)
○ Las Gallinas Valley Sanitary District (F7, R4)
○ Novato Sanitary District (F7, R4)
○ Richardson Bay Sanitary District (F7, R4)
○ Ross Valley Sanitary District (F7, R4)
○ San Rafael Sanitation District (F7, R4)
○ Sausalito Marin City Sanitary District (F7, R4)
○ Sewerage Agency of Southern Marin (F7, R4)
○ Tiburon Sanitary District 5 (F7, R4)
The governing bodies indicated above should be aware that the comment or response of the governing body must be conducted in accordance with Penal Code section 933 (c) and subject to the notice, agenda and open meeting requirements of the Brown Act.

Note: At the time this report was prepared information was available at the websites listed.

Reports issued by the Civil Grand Jury do not identify individuals interviewed. Penal Code Section 929 requires that reports of the Grand Jury not contain the name of any person or facts leading to the identity of any person who provides information to the Civil Grand Jury. The California State Legislature has stated that it intends the provisions of Penal Code Section 929 prohibiting disclosure of witness identities to encourage full candor in testimony in Grand Jury investigations by protecting the privacy and confidentiality of those who participate in any Civil Grand Jury investigation.

Build More ADUs - An Rx for Increasing Marin’s Housing Supply Marin County Civil Grand Jury Page 20 of 21

APPENDIX A
Impact, connection, and capacity fees vary considerably within these districts throughout Marin County.

School Districts
Water
Districts
Fire Protection
Districts
Sanitary
Districts
Bolinas-Stinson
Bolinas
Community
Public Utility
Bolinas Almonte
Kentfield Marin Municipal Central Marin Alto
Laguna North Marin Inverness
Public Utility Central Marin
Lagunitas Stinson Beach
County Kentfield Corte Madera
Larkspur-Corte Madera Marin County Homestead Valley
Marin County Office of
Education
Marinwood
Community
Services
Las Gallinas
Mill Valley Novato Novato
Miller Creek Ross Valley Richardson Bay
Nicasio Southern Marin Ross Valley
Novato Unified Stinson Beach San Rafael
Reed Union Tiburon Sausalito/Marin City
Ross Southern Marin
Ross Valley Tiburon
San Rafael City
Sausalito/Marin City
Shoreline Unified
Tamalpais Union
Build More ADUs - An Rx for Increasing Marin’s Housing Supply Marin County Civil Grand Jury Page 21 of 21

APPENDIX B
For reference only: These are the primary laws affecting ADU development:
o AB 68/AB 881 - Requires local agencies to approve or deny an ADU project more quickly and prohibits local agencies from adopting ADU ordinances that impose minimum lot size requirements, set certain maximum dimensions, or require replacement off-street parking in certain situations. Also allows for an ADU as well as a “junior” ADUs where certain access, setback and other criteria are met.
o SB 13 - Provides, until January 1, 2025, that cities may not condition approval of ADU building permit applications on the applicant being the “owner-applicant” of either the primary dwelling or the ADU, and prohibits impact fees on ADUs under 750 square feet. o AB 587 - Provides that local agencies may now allow ADUs to be sold or conveyed separately from a primary residence if certain conditions are met. This law is expected to increase the ability of affordable housing organizations to sell deed-restricted ADUs to eligible low-income homeowners.
o AB 670 - Prevents homeowners' associations from barring ADUs. AB 670 makes unlawful any HOA condition that "prohibits or unreasonably restricts" the construction of ADUs on single-family residential lots.
o AB 671 - Requires local governments to include in their General Plan housing elements plans to incentivize and promote the creation of affordable ADUs. The law also requires HCD (Housing and Community Development) to develop, by December 31, 2020, a list of state grants and financial incentives for ADU development.

O New California legislation went into effect on January 1st, 2023, that allows 2-story ADUs in some instances, provides more flexibility in where ADUs can be located on a property, and makes obtaining an ADU permit a more transparent and streamlined process. ______________________________________________________________________________ ARTICLE 2. Adoption of Regulations [65850 - 65863.13] (Article 2 added by Stats. 1965, Ch. 1880.)
65852.2. https://california.public.law/codes/ca_gov%27t_code_section_65852.2 (Amended (as amended by Stats. 2021, Ch. 343, Sec. 1) by Stats. 2022, Ch. 664, Sec. 2.5. (SB 897) Effective January 1, 2023.)

CENTRAL MARIN FIRE COUNCIL STAFF REPORT
1 VI.A.

REPORT DATE: October 10, 2023
MEETING DATE: November 09, 2023
TO: Central Marin Fire Authority Fire Council
FROM: Daria Carrillo, Finance Director
SUBJECT: Central Marin Fire Authority Annual Independent Audit Report for Fiscal Year Ending June 30, 2023
       
RECOMMENDED ACTION:

That Fire Council accept the following reports prepared by The Pun Group, Accountants & Advisors:
• Independent Auditor’s Report
• Basic Financial Statements
• Notes and Supplementary Schedules
BACKGROUND/DISCUSSION:

The Pun Group, Accountants & Advisors has prepared the Independent Auditor’s Report and assisted staff with preparing financial statement for the fiscal year ending June 30 2023. 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, 2023. Andrew Roth, a Partner at The Pun Group, will present the audited financial statements.

The Fire Authority’s net position is negative ($7,712,850), mainly due to actuarially determined liabilities of $7,823,729 for (OPEB). This estimate assumes no prefunding of the OPEB liability. A discount rate of

3.55% was used to calculate the liability as the Fire Authority does not have a funding policy in place. 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 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 liabilities include $368,750 for pension liability, $1,293,265 for estimated insurance claims, $438,003 for a 2 fire engine lease, and $238,163 for compensated absences. $1,414,747 in unearned revenue is also shown as a liability. This is offset by this amount being included in cash on the asset section of the financial statements. This represents a payment for the 2023-2024 from one of the member agencies that was received in June 2023.

Please note that the Fire Authority’s pension liability is $368,750. In the previous year, the Fire Authority had no pension liability due to strong CalPERS investment returns for the year ending June 30, 2021. The increase in the pension liability is due to investment losses for the year ending June 30, 2022.

The Fire Authority’s General Fund’s total ending fund balance as shown in the financial statements is $395,287. The General Fund presented in the financial statements includes not only the General Fund (operating fund) that is used for day-to-day transactions, but also includes two funds that are segregated on the Fire Authority’s books: the Insurance Fund and the Equipment Fund. The Insurance Fund, which is funded by the General Fund, is where premiums and claims for the Fire Authority’s workers’ compensation and liability programs is recorded. The Equipment Fund, also funded by the General Fund, was established for purchases and leases of capital equipment.

In the 2022-2023 fiscal year, the General Fund, not including the Insurance Fund and Equipment Fund, experienced an operating deficit in the amount of $354, 512 as a result of salaries being over budget by approximately $508,000 due to overtime hours worked as result of vacancies due to resignations, retirements, dismissals and workers’ compensation injuries. In order to avoid a deficit and requesting additional contributions from the member agencies, the budgeted transfer of $650,000 from the General Fund to the Insurance Fund was reduced to $295,488. As a result of this transfer, the General Fund ended with an ending balance of zero, the Insurance Fund’s ending balance is $358,167 and the Equipment Fund’s ending balance is $37,120. The total ending balance for these three funds is the $395,287 shown in the financial statements.

ENVIRONMENTAL IMPACT:

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

FISCAL IMPACT:

There is no fiscal impact to the Fire Authority.

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, 2023 3 ATTACHMENT 1
Central Marin Fire Authority Annual Financial Report, Year Ended June 30, 2023 Central Marin Fire Authority
Corte Madera, California
Annual Financial Report
For the Year Ended June 30, 2023

Central Marin Fire Authority
Annual Financial Report
For the Year Ended June 30, 2023
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 Blvd., 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
Report on the Audit of the Financial Statements
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, 2023, and the related notes to the 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, 2023, 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.

Emphasis of Matter
Implementation of New GASB Pronouncement
As discussed in Note 1 to the basic financial statements, the Authority implemented Governmental Accounting Standards Board (“GASB”) Statement No. 96, Subscription-Based Information Technology Arrangements. 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

2 Auditors’ 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 auditors’ 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
October 30, 2023
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, 2023
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, 2023. Please review it in conjunction with the basic financial statements, which begins on page 12.

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 20-23)
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 – 50)
The notes provide additional information that is essential for a full understanding of the data provided in the financial statements.

Required Supplementary Information (pages 53-61)
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, 2023
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 ($7,712,850).

The negative net position is mainly due to net liabilities in the amount of $7,823,279 for the Other Postemployment Benefits Plan (OPEB). This liability is based on an estimate provided by Foster & Foster.

A discount rate of 3.55% 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 net OPEB liability has decreased by $1,056,912 compared to last year, mainly due to an increase in the discount rate used for the current year actuarial report as compared to the discount rate of 2.18% used last year.
 Despite the decrease in the net OPEB liability noted above, the overall net position has decreased by $1,337,001 compared to last year. Contributing to the decrease in the net position are 1) claims payable have increased by $464,791 compared to last year, mainly due to an increase in workers’ compensation claims, 2) unfunded pension liability of $368,750, mainly as a result of poor CalPERS investment returns in the 2022 fiscal year, as compared to no pension liability in the previous year, and 3) governmental expenditures have increased by $833,219 compared to last year, due mainly to insurance premiums and claims and to personnel costs, while revenue increased $335,120. The remainder of the decrease in the net position is due to required pension related accounting entries.  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 $3,904,861, an increase of $1,230,734 compared with the previous year. The increase is largely due to an increase in cash as the result of receiving a payment for 2023-2024 from one of the member agencies of approximately $1.4 million in June 2023. This payment is shown as unearned revenue in the liability section of the financial statements. The Authority's capital assets totaled $1,527,425 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 $12,467,198. Other revenue, including grants and reimbursements totaled $638,114. Total revenue increased by $71,491 compared to the previous year. Total program expenditures were $14,432,313, an increase of $824,29. Total expenditures include $140,408 for depreciation. Approximately 75% of expenditures were related to personnel costs. In the 2021-2022 fiscal year, the Authority received $1,102,240 in reimbursements from the State for out of county emergency response. In the 2022-2023, the Authority received $524,750 in State reimbursements as a large portion of the 2022-2023 overtime costs incurred were for vacancies and not out of county emergency response.  The Authority's debt and obligations totaled $12,001,978 The estimated OPEB liability of $7,823,279 is included in this total, as well as $1,414,747 in unearned revenue noted above, $368,750 for pension liability, $438,003 for a fire engine lease, $1,293,265 in estimated claims and $283,163 for compensated absences.

From the Governmental Fund Financial Statements (pages 20-23)  Total revenue was $13,105,312. This includes: $10,467,350 in member contributions, $524,750 in state revenue to reimburse the Authority for out of county disaster response, $766,669 in Measure C Wildfire Tax, project reimbursements from Marin Wildfire Prevention JPA in the amount of $407,062, grants in the amount of $17,497, $145,962 in permits and fees, and $175,433 reimbursement from Ross Valley Paramedic Authority for engine program reimbursement.

Central Marin Fire Authority
Management’s Discussion and Analysis (Unaudited) (Continued) For the Year Ended June 30, 2023
7  Total general fund expenditures exceeded total general fund revenue by $7,130, including $551,734 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.

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 and deferred inflows of resources exceed assets and deferred outflows of resources by $7,712,850 as of June 30, 2023. 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, 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 3.55% 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 $7,823,279.

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 has an unfunded liability of $368,750 as of June 30, 2023, mainly as a result of investment losses in the year ending June 30, 2022. Pension liability for services 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 $12,001,978 liabilities, other liabilities claims liability, pension liability, compensated absences, unearned revenue and liability for payments for a fire engine. The amounts of these liabilities are listed above. Additional liabilities include $375,331 for payroll obligations incurred but not paid prior to June 30, 2023, as well as for services and supplies received but not paid for prior to fiscal year end.

Total assets were $3,904,861 at fiscal year end. Of this total, $1,527,425 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 $2,180,168, which includes the $1,414,747 in unearned revenue explained above and receivables of $186,673 as of June 30, 2023.

Central Marin Fire Authority
Management’s Discussion and Analysis (Unaudited) (Continued) For the Year Ended June 30, 2023
8 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 11% of total expenditures, including the dispatch contract and services related to vegetation management paid for by Measure C. Supplies account for 3% of total expenditures. The remaining 11% includes training, equipment maintenance, building maintenance, vehicle maintenance, utilities, insurance claims, depreciation and other miscellaneous expenditures.

FUNDS FINANCIAL STATEMENTS
Government Funds
There were three active Governmental active funds for the Authority during the 2022-2023 fiscal year: the General 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, and also includes expenditures and revenue related to equipment and to insurance claims and premiums.

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 20 to 23.

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 29 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.

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 $ 2,180,168
Intergovernmental receivable 170,278
Interest receivable 16,395
Prepaid items and deposits 10,595
Total current assets 2,377,436
Noncurrent assets:

Capital assets:

Depreciable, net 1,527,425
Total capital assets 1,527,425
Total noncurrent assets 1,527,425
Total assets 3,904,861

DEFERRED OUTFLOWS OF RESOURCES
Pension-related deferred outflows of resources 2,631,537 OPEB-related deferred outflows of resources 1,995,897
Total deferred outflows of resources 4,627,434
June 30, 2023
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 375,331
Interest payable 5,440
Unearned revenue 1,414,747
Compensated absences - due within one year 28,316
Claims payable - due within one year 452,643
Long-term debt - due within one year 142,434
Total current liabilities 2,418,911
Noncurrent liabilities:

Compensated absences - due in more than one year 254,847 Claims payable - due in more than one year 840,622
Long-term debt - due in more than one year 295,569
Net OPEB liability 7,823,279
Net pension liability 368,750
Total noncurrent liabilities 9,583,067
Total liabilities 12,001,978

DEFERRED INFLOWS OF RESOURCES
Pension-related deferred inflows of resources 6,882
OPEB-related deferred inflows of resources 4,236,285
Total deferred inflows of resources 4,243,167

NET POSITION (DEFICIT)
Net investment in capital assets 1,089,422
Restricted:

Fire protection 192,071
Total restricted 192,071
Unrestricted (deficit) (8,994,343)
Total net position (deficit) $ (7,712,850)
June 30, 2023
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 $ 10,801,851
Outside services 1,640,269
Training and education 34,748
Dues and subscriptions 8,435
Equipment maintenance 33,472
Building maintenance 18,063
Vehicle maintenance 119,465
Utilities 112,125
Supplies 432,651
Minor equipment 61,695
Insurance claims 1,016,525
Interest and fiscal charges 12,606
Depreciation 140,408
Total governmental activities 14,432,313
Program revenues:

Charges of services 145,962
Operating grants and contributions 12,321,236
Total revenues 12,467,198
General Revenues:

Miscellaneous revenue 638,114
Total general revenues 638,114
Change in net position (1,327,001)
Net Position (Deficit):

Beginning of year (6,385,849)
End of year $ (7,712,850)
For the Year Ended June 30, 2023
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 tax revenue.

Measure F Special Revenue Fund - This fund accounts for the Measure F sales tax ordinance revenue received and the expenditures paid with this tax revenue.
19 Non-Major Fund
Measure C Measure F Total
General Special Revenue Special Revenue Governmental
Fund Fund Fund Funds
ASSETS
Cash and investments 1,935,112 $ 244,468 $ 588 $ 2,180,168 $ Intergovernmental receivable 131,899 38,379 - 170,278
Interest receivable 16,395 - - 16,395
Prepaid items and deposits 10,595 - - 10,595
Total assets $ 282,847 2,094,001 $ 588 $ 2,377,436 $

LIABILITIES AND FUND BALANCES
Liabilities:

Accounts payable and accrued liabilities 283,967 $ 91,364 $ - $ 375,331 $ Unearned revenues 1,414,747 - - 1,414,747
Total liabilities 91,364 1,698,714 - 1,790,078

Fund Balances:

Restricted - 191,483 588 192,071
Unassigned 384,692 - - 384,692
Total fund balances 191,483 395,287 588 587,358
Total liabilities and fund balances $ 282,847 2,094,001 $ 588 $ 2,377,436 $ Central Marin Fire Authority
Balance Sheet
Governmental Funds
June 30, 2023
Major Funds
See accompanying Notes to the Basic Financial Statements. 20 Total Fund Balances - Total Governmental Funds $ 587,358 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 1,527,425
Total capital assets 1,527,425
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 (28,316)
Compensated absences - due in more than one year (452,643) Claims payable - due within one year (254,847)
Claims payable - due in more than one year (142,434)
Long-term debt - due within one year (840,622)
Long-term debt - due in more than one year (295,569)
Total long-term liabilities (2,014,431)
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 liability (368,750)
Net OPEB liability (7,823,279)
Total net pension liability and total OPEB liability (8,560,779) 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. (5,440) 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 2,631,537 Deferred outflows of resources related to OPEB 1,995,897 Total deferred outflows of resources 4,627,434
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 (6,882) Deferred inflows of resources related to OPEB (4,236,285) Total deferred inflows of resources (4,243,167)
Net Position (Deficit) of Governmental Activities $ (8,081,600) 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, 2023
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 5,184,011 $ - $ - $ 5,184,011 $ Contributions from Corte Madera 5,184,011 91,828 7,500 5,283,339 State revenue 524,750 - - 524,750
Local agencies revenue 544,970 - - 544,970
Grant revenue 17,497 - - 17,497
Special taxes - 766,669 - 766,669
Charges for services 145,962 - - 145,962
Miscellaneous revenue 231,052 407,062 - 638,114
Total revenues 1,265,559 11,832,253 7,500 13,105,312

EXPENDITURES:

Current:

Personnel 9,639,358 199,965 - 9,839,323
Outside services 716,017 916,752 7,500 1,640,269
Training and education 34,748 - - 34,748
Dues and subscriptions 8,435 - - 8,435
Equipment maintenance 33,472 - - 33,472
Building maintenance 18,063 - - 18,063
Vehicle maintenance 119,465 - - 119,465
Utilities 112,125 - - 112,125
Supplies 420,639 12,012 - 432,651
Minor equipment 32,013 29,682 - 61,695
Insurance claims 551,734 - - 551,734
Debt service:

Principal 138,982 - - 138,982
Interest and fiscal charges 14,332 - - 14,332
Total expenditures 1,158,411 11,839,383 7,500 13,005,294

NET CHANGE IN FUND BALANCES 107,148 (7,130) - 100,018
FUND BALANCES:

Beginning of year 402,417 84,335 588 487,340
End of year 395,287 $ 191,483 $ 588 $ 587,358 $
Central Marin Fire Authority
Statement of Revenues, Expenditures, and Changes in Fund Balances Governmental Funds
For the Year Ended June 30, 2023
Major Funds
See accompanying Notes to the Basic Financial Statements. 22 Net Change in Fund Balances - Total Governmental Funds $ 100,018 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. (140,408) 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. (464,791) 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. 71,080 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. 138,982 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. 1,726 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 36,743 Changes in net pension liabilities (368,750)
Changes in pension related deferred inflows of resources 20,674 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 (168,188) Changes in net OPEB liabilities 1,056,912
Changes in OPEB related deferred inflows of resources (1,450,735) Change in Net Position of Governmental Activities $ (1,327,001) 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, 2023
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, 2023
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. Capital Assets and Depreciation ................................................................................................................ 31 E. Long – Term Debt ..................................................................................................................................... 31 F. Compensated Absences ............................................................................................................................. 32 G. Pensions ..................................................................................................................................................... 32 H. Other Postemployment Benefits ................................................................................................................ 33 I. Deferred Outflows and Inflows of Resources ........................................................................................... 33 J. Unearned Revenue ..................................................................................................................................... 34 K. Net Position ............................................................................................................................................... 34 L. Fund Balances ........................................................................................................................................... 34 M. Spending Policy ......................................................................................................................................... 35 N. Use of Estimates ........................................................................................................................................ 35 O. Implementation of New GASB Pronouncements ...................................................................................... 35 Note 2 – Cash and Investments .................................................................................................................................. 36 Note 3 – Capital Assets ............................................................................................................................................... 36 Note 4 – Long-Term Debt ........................................................................................................................................... 37 Note 5 – Compensated Absences ................................................................................................................................ 37 Note 6 – Risk Management......................................................................................................................................... 37 Note 7 – Pension Plans ................................................................................................................................................ 38 A. General Information about the Pension Plans ........................................................................................... 38 B. Pension Liabilities, Pension Expenses, and Deferred Outflows/Inflows of Resources Related to Pensions .................................................................................................... 41 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 ................................................................................................................ 49 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, 2023
28 Note 12 – Commitments and Contingencies ............................................................................................................. 49 A. Commitments ............................................................................................................................................ 49 B. Litigation ................................................................................................................................................... 50 C. Grants ........................................................................................................................................................ 50 Central Marin Fire Authority
Notes to the Basic Financial Statements
For the Year Ended June 30, 2023
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, California (the “Town”) and the City of Larkspur, California (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, 2023
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, 2023
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. 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.

E. Long-Term Debt
Government-Wide Financial Statements
Long-term debt and other financial obligations are reported as liabilities in the statement of net position. 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, 2023
32 Note 1 – Reporting Entity and Summary of Significant Accounting Policies (Continued) E. 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.

F. 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.

G. 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, 2021
Measurement date June 30, 2022
Measurement period July 1, 2021 to June 30, 2022
Central Marin Fire Authority
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2023
33 Note 1 – Reporting Entity and Summary of Significant Accounting Policies (Continued) G. 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.

H. 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, 2022
Measurement period July 1, 2021 to June 30, 2022
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.

I. 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, 2023
34 Note 1 – Reporting Entity and Summary of Significant Accounting Policies (Continued) J. Unearned Revenue
Inflows that do not meet the criteria for revenue recognition are recorded as unearned revenues in the governmental funds and the government-wide financial statements.

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.

Central Marin Fire Authority
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2023
35 Note 1 – Reporting Entity and Summary of Significant Accounting Policies (Continued) 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.

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
During fiscal year ended June 30, 2023, the Authority has implemented the following new GASB Pronouncements:

GASB Statement No. 91 - In May 2019, GASB issued Statement No. 91, Conduit Debt Obligations. The primary objectives of this Statement are to provide a single method of reporting conduit debt obligations by issuers and eliminate diversity in practice associated with (1) commitments extended by issuers, (2) arrangements associated with conduit debt obligations, and (3) related note disclosures. This Statement achieves those objectives by clarifying the existing definition of a conduit debt obligation; establishing that a conduit debt obligation is not a liability of the issuer; establishing standards for accounting and financial reporting of additional commitments and voluntary commitments extended by issuers and arrangements associated with conduit debt obligations; and improving required note disclosures. Implementation of this Statement did not have a significant effect on the Authority's financial statements for the fiscal year ended June 30, 2023.

GASB Statement No. 94 - In March 2020, GASB issued Statement No. 94, Public-Private and Public-Public Partnerships and Availability Payment Arrangements. The primary objective of this Statement is to improve financial reporting by addressing issues related to public-private and public-public partnership arrangements (PPPs). As used in this Statement, a PPP is an arrangement in which a government (the transferor) contracts with an operator (a governmental or nongovernmental entity) to provide public services by conveying control of the right to operate or use a nonfinancial asset, such as infrastructure or other capital asset (the underlying PPP asset), for a period of time in an exchange or exchange-like transaction. Implementation of this statement did not have a significant effect on Authority 's financial statements for the fiscal year ended June 30, 2023.

GASB Statement No. 96 - In May 2020, GASB issued Statement No. 96, Subscription-Based Information Technology Arrangements. This Statement provides guidance on the accounting and financial reporting for subscription-based information technology arrangements (SBITAs) for government end users (governments).

This Statement (1) defines a SBITA; (2) establishes that a SBITA results in a right-to-use subscription asset— an intangible asset—and a corresponding subscription liability; (3) provides the capitalization criteria for outlays other than subscription payments, including implementation costs of a SBITA; and (4) requires note disclosures regarding a SBITA. Implementation of this Statement did not have a significant effect on Authority's financial statements for the fiscal year ended June 30, 2023.

Central Marin Fire Authority
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2023
36 Note 1 – Reporting Entity and Summary of Significant Accounting Policies (Continued) O. Implementation of New GASB Pronouncements (Continued) GASB Statement No. 99 - In April 2022, GASB issued Statement No. 99, Omnibus 2022. The objectives of this Statement are to enhance comparability in accounting and financial reporting and to improve the consistency of authoritative literature by addressing (1) practice issues that have been identified during implementation and application of certain GASB Statements and (2) accounting and financial reporting for financial guarantees. Implementation of this Statement did not have a significant effect on Authority 's financial statements for the fiscal year ended June 30, 2023.

Note 2 – Cash and Investments
The carrying amounts of the Authority’s pooled cash and investment with the Town was $2,180,168 at June 30, 2023.

The Authority pools its cash and investments of all funds with the Town 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’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.

Note 3 – Capital Assets
Summary of changes in capital assets activity for the year ended June 30, 2023, is shown below:

Balance Balance
July 1, 2022 Additions Deletions June 30, 2023
Capital assets, being depreciated
Machinery & equipment 4,862,661 $ - $ (122,834) $ 4,739,827 $ Total capital assets, being depreciated - 4,862,661 (122,834) 4,739,827 Accumulated depreciation:

Machinery & equipment (3,194,828) (140,408) 122,834 (3,212,402) Total accumulated depreciation (3,194,828) (140,408) 122,834 (3,212,402) Total capital assets, being depreciated, net 1,667,833 (140,408) - 1,527,425 Total capital assets, net 1,667,833 $ (140,408) $ - $ 1,527,425 $ Depreciation expense was charged to the Governmental Activities in the amount of $140,408.

Central Marin Fire Authority
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2023
37 Note 4 – Long-Term Debt
A summary of changes in the long-term debt of the governmental activities for the year ended June 30, 2023, is as follows:

Balance Balance Due Within Due In More
July 1, 2022 Additions Deletions June 30, 2023 One Year Than One Year Note payable 576,985 $ - $ (138,982) $ 438,003 $ 142,434 $ 295,569 $ 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, 2023, the outstanding principal balance of the leasepurchase agreement was $438,003.

Principal and interest payments to maturity are as follows:

Year Ending
June 30, Principal Interest Total
2024 142,434 $ 10,880 $ 153,314 $
2025 145,972 7,342 153,314
2026 149,597 3,717 153,314
Total 438,003 $ 21,939 $ 459,942 $
Note 5 – Compensated Absences
Summary of changes in compensated absences for the year ended June 30, 2023 is as follows:

Balance Balance Due within Due in More
July 1, 2022 Additions Deletions June 30, 2023 One Year Than One Year Compensated absences 354,243 $ 374,855 $ (445,935) $ 283,163 $ 28,316 $ 254,847 $ 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 $283,163 at June 30, 2023. The amount due within one year of $28,316 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.

Central Marin Fire Authority
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2023
38 Note 6 – Risk Management (Continued)
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, 2023. 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 is as follows:

Current Year
Beginning of Claims and Balance at
Fiscal Year Changes in Claim Fiscal Year
Liability Esimates Payments End
2020-2021 379,521 $ 360,602 $ (26,704) $ 713,419 $
2021-2022 713,419 225,420 (110,365) 828,474
2022-2023 828,474 492,962 (28,171) 1,293,265
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.

Central Marin Fire Authority
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2023
39 Note 7 – Pension Plans (Continued)
A. General Information about the Pension Plans (Continued) Employees Covered by Benefit Terms
At June 30, 2021 valuation date, the following members were covered by the benefit terms for each Plan:

Miscellaneous
Plans
Safety
Plans
Active 3 38
Transferred or separated - 4
Retired - 2
Total 3 44
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.

The rate plan provisions and benefits in effect at June 30, 2021, 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 55 62 55 57
Required employee contribution rates 8.000% 8.250% 9.000% 14.500% Negotiated additional employee contribution rates 5.500% 0.000% 6.000% 0.000% Required employer contribution rates 12.990% 7.730% 23.620% 13.980% Final Annual Compensation 1 year 3 years 1 year 3 years 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.

Central Marin Fire Authority
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2023
40 Note 7 – Pension Plans (Continued)
A. General Information about the Pension Plans (Continued) Actuarial Methods and Assumptions Used to Determine Total Pension Liability For the measurement period ended June 30, 2022 (the measurement date), the total pension liability was determined by rolling forward the June 30, 2021 total pension liability. The June 30, 2022 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

6.90%

2.30%
Varies by Entry Age and Service
Entry Age Normal in accordance with the requirement of GASB Statement No. 68 Contract COLA up to 2.30% until Purchasing Power Protection Allowance Floor on Purchasing Power applies
Derived using CalPERS’ Membership Data for all Funds
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.

Change of Assumption
In 2021, the accounting discount rate was reduced from 7.15% to 6.90%.

Discount Rate
The discount rate used to measure the total pension liability was 6.90 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.

Central Marin Fire Authority
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2023
41 Note 7 – Pension Plans (Continued)
A. General Information about the Pension Plans (Continued) The expected real rates of return by asset class are as followed:

Assumed Asset Real Return
Allocation Years 1-102
Global Equity 30.00% 4.45%
Global Equity non-cap-weighted 12.00% 3.84%
Private Equity 13.00% 7.28%
Treasury 5.00% 27.00%
Mortgage-backed Securities 5.00% 0.50%
Investment Grade Corporates 10.00% 1.56%
High Yield 5.00% 2.27%
Emerging Market Debt 5.00% 2.48%
Private Debt 5.00% 3.57%
Real Assets 15.00% 3.21%
Leverage -5.00% -59.00%
2 An expected inflation of 2.30% used for this period
Figures are based on the 2021-22 Asset Liability Management study. 1 In the CalPERS' ACFR, 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.

Asset Class1
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% (5.90%) Rate (6.90%) + 1% (7.90%)
Miscellaneous Plans 25,764 $ 2,956 $ (15,808) $
Safety Plans 1,013,685 $ 365,794 $ (163,709) $
Total $ 368,750 1,039,449 $ (179,517) $
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.

Central Marin Fire Authority
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2023
42 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 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: 6/30/21 (Valuation date) 69,876 $ 79,489 $ (9,613) $ Balance at: 6/30/22 (Measurement date) 167,309 164,353 2,956 Net Changes during 2021-2022 97,433 84,864 12,569
Safety Plan:

Balance at: 6/30/21 (Valuation date) 2,757,329 $ 2,907,980 $ (150,651) $ Balance at: 6/30/22 (Measurement date) 4,691,512 4,325,718 365,794 Net Changes during 2021-2022 1,934,183 1,417,738 516,445 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, 2021). 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.
(2) Using standard actuarial roll forward methods, the risk pool TPL is then computed at the measurement date (June 30, 2022). 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, 2022 less the sum of all additional side fund (or unfunded liability) contributions made by all employers during the measurement period (2021-22).
(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).

Central Marin Fire Authority
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2023
43 Note 7 – Pension Plans (Continued)
B. Pension Liabilities, Pension Expenses and Deferred Outflows/Inflows of Resources Related to Pensions (Continued)
The Authority’s proportionate share of the net pension liability as of June 30, 2023 was as follows:

Miscellaneous Safety
Plan Plan
Proportion June 30, 2021 -0.000178% -0.002786%
Proportion June 30, 2022 0.000026% 0.003167%
Change - Increase (Decrease) 0.000203% 0.005952%
For the year ended June 30, 2023, the Authority recognized pension expense (income) in the amounts of $53,869 and $1,552,559, 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 2021-22 measurement period is 3.7 years, which was obtained by dividing the total service years of 574,665 (the sum of remaining service lifetimes of the active employees) by 153,587 (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, 2023
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, 2023, 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 37,698 $ - $ 1,097,131 $ - $ Changes in assumptions 303 - 36,883 -
Difference between actual and expected experience 59 (40) 15,139 (3,972) Difference between projected and actual earning on
pension plan investments 541 - 57,764 -
Adjustment due to differences in proportions 1,872 (2,734) 174,606 (136) Difference between Employer's actual contributions
and proportionate share of contributions 40,320 - 1,169,221 - Total $ (2,774) 80,793 $ 2,550,744 $ (4,108) $
Deferred outflows Deferred inflows
of Resources of Resources
Contributions made after measurement date 1,134,829 $ - $ Difference between actual and expected experience 15,198 (4,012) Difference between projected and actual earning on
pension plan investments 58,305 -
Adjustment due to differences in proportions 176,478 (2,870) Difference between Employer's actual contributions
and proportionate share of contributions 1,209,541 -
Total $ (6,882) 2,631,537 $
Miscellaneous Plans Safety Plans
Total
For the Miscellaneous plans and Safety plans, $37,698 and $1,097,131, 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, 2024. 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
2024 21,786 $ 802,030 $
2025 13,617 452,602
2026 4,588 159,637
2027 330 35,236
2028 - -
Thereafter - -
Total $ 1,449,505 40,321 $
Deferred Outflows/
(Inflows) of Resources
Central Marin Fire Authority
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2023
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 37
Retired employees or beneficiaries currently receiving benefits 4 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, 2022, 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, 2022, 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 3.55%
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, 2023
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 3.55 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, 2022:

Discount Rate -1% Current Discount Rate Discount Rate +1% (2.55%) (3.55%) (4.55%)
$ 7,823,279 9,109,273 $ 6,788,599 $
Plan's Net OPEB Liability
Central Marin Fire Authority
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2023
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, 2022:
1% Decrease
(5.50% - 2.75%)
Current Healthcare
Trend Rate
(6.50% - 3.75%)
1% Increase
(7.50% - 4.75%)
$ 7,823,279 6,524,430 $ 9,491,310 $
Plan's Net OPEB Liability
Change in Net OPEB Liability
Total Plan Net
OPEB Fiduciary OPEB
Liability Net Position Liability
Balance at June 30, 2021, measurement date 8,939,755 $ 59,564 $ 8,880,191 $ Changes Recognized for the Measurement Period:

Service Cost 624,198 - 624,198
Interest on the total OPEB liability 208,013 - 208,013
Changes in benefit terms - - -
Difference between expected and actual experience - - - Changes in assumptions (1,841,556) - (1,841,556)
Contribution from the employer - 44,380 (44,380)
Contribution from the employee - 16,559 (16,559)
Net investment income - (13,158) 13,158
Benefit payments (44,231) (44,231) -
Administrative expenses - (214) 214
Net changes during July 1, 2021 to June 30, 2022 (1,053,576) 3,336 (1,056,912) Balance at June 30, 2022, measurement date 7,886,179 $ 62,900 $ 7,823,279 $ OPEB Expense and Deferred Outflows/Inflows of Resources Related to OPEB For the year ended June 30, 2023, OPEB expense in the amount of $626,079 is included in the accompanying statement of activities.

Central Marin Fire Authority
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2023
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) At June 30, 2023, 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 64,068 $ - $
Differences between expected and actual experience - (1,380,645) Changes in assumptions 1,922,163 (2,855,640)
Net difference between projected and actual
earnings of OPEB Plan investments 9,666 -
$ (4,236,285) 1,995,897 $
Amounts reported as deferred inflows of resources related to OPEB will be recognized as OPEB expense as follows:

Year Ending
June 30 Amount
2024 (186,236) $
2025 (186,237)
2026 (186,159)
2027 (184,978)
2028 (188,319)
Thereafter (1,372,527)
Total $ (2,304,456)
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.

Central Marin Fire Authority
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2023
49 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, 2023:

Measure C Measure F
General Special Revenue Special Revenue
Fund Fund Fund Total
Restricted
Wildfire prevention and mitigation - $ 191,483 $ - $ 191,483 $ Measure F taxes - - 588 588
Total restricted 191,483 - 588 192,071
Unassigned - 384,692 - 384,692
Total fund balances $ 191,483 395,287 $ 588 $ 587,358 $ 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 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.

Note 11 – Other Required Disclosures
A. Deficit Net Position
At June 30, 2023, the Governmental Activities Statement of Net Position had an unrestricted net position deficit of $(8,994,343). This is mainly due to reporting of reporting of net Pension Liability and net OPEB liability of $(8,192,029) as required under GASB Statements No. 68 and 75.

B. Expenditures Exceeding Appropriations
For the year ended June 30, 2023, expenditures exceeded appropriations in the following funds:

Excess Expenditures
Fund over Appropriations
General Fund 537,227 $
Measure C Special Revenue Fund 317,107
Note 12 – Commitments and Contingencies
A. Commitments
The Authority had no significant outstanding or planned construction commitments as of June 30, 2023.

Central Marin Fire Authority
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2023
50 Note 12 – Commitments and Contingencies (Continued)
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.

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, 2023
53 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, 2023
54 Variance with
Final Budget
Actual Favorable/
Original Final Amounts (Unfavorable)
REVENUES:

Intergovernmental:

Contributions from Larkspur 5,184,011 $ 5,184,011 $ 5,184,011 $ - $ Contributions from Corte Madera 5,184,011 5,184,011 5,184,011 - State revenue - 531,000 524,750 (6,250)
Local agencies revenue 30,000 30,000 544,970 514,970
Grant revenue - - 17,497 17,497
Charges for services 162,000 162,000 145,962 (16,038)
Miscellaneous revenue 187,121 213,121 231,052 17,931
Total revenues 11,304,143 10,747,143 11,832,253 528,110 EXPENDITURES:

Current:

Personnel 8,639,875 9,180,875 9,639,358 (458,483)
Outside services 658,705 690,883 716,017 (25,134)
Training and education 45,000 45,000 34,748 10,252
Dues and subscriptions 9,000 9,000 8,435 565
Equipment maintenance 40,944 40,944 33,472 7,472
Building maintenance 25,000 25,000 18,063 6,937
Vehicle maintenance 75,000 75,000 119,465 (44,465)
Utilities 88,180 92,002 112,125 (20,123)
Supplies 362,125 362,125 420,639 (58,514)
Minor equipment 50,000 30,000 32,013 (2,013)
Minor equipment 598,013 598,013 551,734 46,279
Debt service:

Principal 153,314 138,982 138,982 -
Interest and fiscal charges - 14,332 14,332 -
Total expenditures 11,302,156 10,745,156 11,839,383 (537,227) Net change in fund balance $ 1,987 1,987 $ (7,130) (9,117) $ FUND BALANCE:

Beginning of year 402,417
End of year $ 395,287
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, 2023
55 Variance with
Final Budget
Actual Favorable/
Original Final Amounts (Unfavorable)
REVENUES:

Intergovernmental:

Contributions from Corte Madera 89,707 $ 89,707 $ 91,828 $ 2,121 $ Property taxes 751,597 751,597 766,669 15,072
Miscellaneous revenue - - 407,062 407,062
Total revenues 841,304 841,304 1,265,559 424,255
EXPENDITURES:

Current:

Personnel 203,739 203,739 199,965 3,774
Outside services 630,000 630,000 916,752 (286,752)
Supplies 7,565 7,565 12,012 (4,447)
Minor equipment - - 29,682 (29,682)
Total expenditures 841,304 841,304 1,158,411 (317,107)
Net change in fund balance $ - - $ 107,148 107,148 $
FUND BALANCE:

Beginning of year 84,335
End of year $ 191,483
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, 2023
57 Measurement period, year ended 6/30/2022 6/30/2021 6/30/2020 6/30/20191 Plan's proportion of the net pension liability 0.000026% -0.000178% -0.000010% n/a Plan's proportionate share of the net pension liability (asset) 2,956 $ (9,613) $ (1,036) $ n/a Plan's covered payroll 395,868 $ 379,392 $ 230,412 $ n/a Plan's proportionate share of the net pension liability (asset) as a percentage of covered payroll 0.75% -2.53% -0.45% n/a Plan's fiduciary net position 164,353 $ 79,489 $ 79,489 $ n/a Plan's fiduciary net position as a percentage of the
total pension liability (asset) 1.80% -12.09% -1.30% n/a Plan's proportionate share of aggregate
employer contributions 35,677 $ 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 6/30/2022 6/30/2021 6/30/2020 6/30/20191 Plan's proportion of the net pension liability 0.003167% -0.002786% 0.000011% n/a Plan's proportionate share of the net pension liability (asset) 365,794 $ (150,651) $ 1,157 $ n/a Plan's covered payroll 4,988,885 $ 4,668,318 $ 4,629,737 $ n/a Plan's proportionate share of the net pension liability (asset) as a percentage of covered payroll 7.33% -3.23% 0.02% n/a Plan's fiduciary net position 4,325,718 $ 2,907,980 $ 501,928 $ n/a Plan's fiduciary net position as a percentage of the
total pension liability (asset) 8.46% -5.18% 0.23% n/a
Plan's proportionate share of aggregate
employer contributions 1,020,144 $ 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, 2023
58 Fiscal Year: 2022-23 2021-22 2020-21 2019-20 2018-191 Contractually determined
contribution (actuarially determined) 37,698 $ 35,677 $ 36,169 $ 26,012 $ n/a Contributions in relation to the
actuarially determined contributions (37,698) (35,677) (36,169) (26,012) n/a Contribution deficiency (excess) $ - - $ - $ - $ - $
Covered payroll 407,744 $ 395,868 $ 379,392 $ 230,412 $ n/a Contributions as a percentage of
covered payroll 9.25% 9.01% 9.53% 11.29% 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.

Miscellaneous Plans
The actuarial methods and assumption used to set the actuarially determined contributions for Fiscal Year 2023 were derived from the June 30, 2021 funding valuation report.

Entry Age Normal
For details, see June 30, 2021 Funding Valuation Report Actuarial Value of Assets. For details, see June 30, 2021 Funding Valuation Report.

The probabilities of mortality are based on the 2016 CalPERS Experience Study for the period from 1997 to 2011. Preretirement and Post-retirement mortality rates include 5 years of projected mortality improvement using Scale AA published by the Society of Actuaries.

2.50%
Varies by entry age and service

2.50%

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.

Central Marin Fire Authority
Required Supplementary Information (Unaudited) (Continued) Schedules of Contributions – Pension (Continued)
For the Year Ended June 30, 2023
59 Fiscal Year: 2022-23 2021-22 2020-21 2019-20 2018-191 Contractually determined
contribution (actuarially determined) 1,097,131 $ 1,020,144 $ 996,253 $ 1,208,868 $ n/a Contributions in relation to the
actuarially determined contributions (1,097,131) (1,020,144) (996,253) (1,208,868) n/a Contribution deficiency (excess) $ - - $ - $ - $ - $
Covered payroll 5,138,552 $ 4,988,885 $ 4,668,318 $ 4,629,737 $ n/a Contributions as a percentage of
covered payroll 21.35% 20.45% 21.34% 26.11% 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.

Safety Plans
The actuarial methods and assumption used to set the actuarially determined contributions for Fiscal Year 2023 were derived from the June 30, 2021 funding valuation report.

Entry Age Normal
For details, see June 30, 2021 Funding Valuation Report Actuarial Value of Assets. For details, see June 30, 2021 Funding Valuation Report.

The probabilities of mortality are based on the 2016 CalPERS Experience Study for the period from 1997 to 2011. Preretirement and Post-retirement mortality rates include 5 years of projected mortality improvement using Scale AA published by the Society of Actuaries.

2.50%
Varies by entry age and service

2.500%

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.

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, 2023
60 Measurement period, year ending: 6/30/2022 6/30/2021 6/30/2020 6/30/20191 Total OPEB liability
Service cost 624,198 $ 814,109 $ 568,643 $ 140,000 $
Interest 208,013 261,137 296,893 75,000
Changes of benefit terms - - - 7,303,000
Differences between expected and actual experience - (1,641,143) - - Changes of assumptions (1,841,556) (1,379,153) 2,127,789 396,000 Benefit payments, including refunds of member contributions (44,231) (22,520) - - Net change in total OPEB liability (1,967,570) (1,053,576) 2,993,325 7,914,000 Total OPEB liability - beginning 10,907,325 8,939,755 7,914,000 - Total OPEB liability - ending (a) $ 8,939,755 7,886,179 $ 10,907,325 $ 7,914,000 $ OPEB fiduciary net position
Contributions - employer 44,380 $ 22,563 $ - $ - $
Contributions - employee 16,559 17,195 32,402 -
Net investment income (13,158) 8,446 1,585 -
Benefit payments, including refunds of member contributions (44,231) (22,520) (18) - Administrative expense (214) (89) - -
Net change in plan fiduciary net position 25,595 3,336 33,969 - Plan fiduciary net position - beginning 33,969 59,564 - - Plan fiduciary net position - ending (b) $ 59,564 62,900 $ 33,969 $ - $ Plan net OPEB liability - ending (a) - (b) $ 8,880,191 7,823,279 $ 10,873,356 $ 7,914,000 $ Plan fiduciary net position as a
percentage of the total OPEB liability 0.80% 0.67% 0.31% 0.00% Covered-employee payroll $ 7,397,590 7,619,518 $ 10,873,356 $ 1,270,000 $ Plan net OPEB liability as a
percentage of covered-employee payroll 103.50% 120.85% 100.31% 623.15% 1 Information is only presented from the start of Authority operations in March 2019. n/a - information is not available.

Central Marin Fire Authority
Required Supplementary Information (Unaudited) (Continued) Schedules of Contributions – OPEB
For the Year Ended June 30, 2023
61 2022-23 2021-22 2020-21 2019-20 2018-19 1
Actuarially determined contribution 64,068 $ 44,380 $ 22,563 $ 33,969 $ - $ Contributions in relation to the
actuarially determined contributions (44,380) (64,068) (22,563) (33,969) - Contribution deficiency (excess) $ - - $ - $ - $ - $
Covered-employee payroll 7,848,103 $ 7,619,518 $ 7,397,590 $ 10,873,356 $ 1,270,000 $ Contributions as a percentage of
covered payroll 0.82% 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.

CENTRAL MARIN FIRE COUNCIL

STAFF REPORT
1 VI.B.

REPORT DATE: September 13,2023
MEETING DATE: November 09, 2023
TO: Central Marin Fire Authority Council
FROM: Ruben Martin, Fire Chief
SUBJECT: Resolution No. 2023/09 Approving the Subcontract for Life Support Services Provided by Central Marin Fire Authority to Ross Valley Paramedic Authority from July 01, 2023, to June 30, 2027.
       
RECOMMENDED ACTION:

That the Central Marin Fire Council review and approve the renewal of the Subcontract for Advanced Life Support Services Provided by Central Marin Fire Authority to Ross Valley Paramedic Authority from July 01, 2023, to June 30, 2027.

BACKGROUND/DISCUSSION:

The Ross Valley Paramedic Authority (RVPA) is an eight-member joint powers authority (JPA) and is one of the oldest and most successful regional partnerships in Marin County. The JPA was established in 1982 to share costs among the member agencies to provide Fire Department-based paramedic first response and ambulance transport services to the communities in the Ross Valley.

The eight member communities of the RVPA are: Corte Madera, Kentfield, San Anselmo, Fairfax, Larkspur, Ross, Sleepy Hollow and unincorporated areas (CSA 27) in the Ross Valley area. Since its launch, the JPA has evolved to continually provide exceptional levels of advanced life support care to our residents and visitors.

It is important to note that Fire Department based paramedic response holds service to our communities and patient care as our foremost objective. The seamless combination of Fire Department paramedic engine companies and ambulance units ensures for rapid and highly professional levels of care.

In 1999, and in subsequent years, the RVPA has had subcontract/agreement in place with the City of Larkspur and the Town of Corte Madera to provide advanced life support/paramedic services 2 rendered by their fire departments within their city and town boundaries. These separate subcontracts with the City of Larkspur and the Town of Corte Madera terminated on December 31, 2017, with the consolidation of the city and town’s fire departments creating the Central Marin Fire Authority (CMFA). As of January 01, 2018, CMFA has been in a subcontract with RVPA to provide advanced life support paramedic services.

The subcontract between CMFA and RVPA are reviewed and renewed every four years, which coincided with the renewal of the RVPA and Corte Madera paramedic tax measures. The last agreement was in 2019 with an “evergreen clause” providing updated costs annually. RVPA board approved the renewal of the subcontract between CMFA and RVPA for advanced life support services at its September 07, 2023, regularly scheduled meeting.

Changes within the contract include a 3% annual increase for the Engine Paramedic Reimbursement program, and for ALS ambulance back up reimbursement.

ENVIRONMENTAL IMPACT:

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

FISCAL IMPACT:

Revenue/Cost Recovery
2023/24 FY: $305,124.00
2024/25 FY: $311,299.00
2025/26 FY: $317,649.00
2026/27 FY: $324,178.00
OPTIONS:

1. Adopt the proposed resolution as presented, approving and renewing the Subcontract for Life Support Services Provided by Central Marin Fire Authority to Ross Valley Paramedic Authority from July 01, 2023, to June 30, 2027

2. Adopt the resolution with modifications.

3. Take no action at this time and provide further direction to staff.

ATTACHMENTS:

1. Proposed Resolution No. 2023/09 including Exhibit A, Subcontract for Advanced Life Support Services Provided by Central Marin Fire Authority to the Ross Valley Paramedic Authority.
3 ATTACHMENT 1
Proposed Resolution No. 2023/09 including Exhibit A, Subcontract for Advanced Life Support Services Provided by Central Marin Fire Authority to the Ross Valley Paramedic Authority.

RESOLUTION NO. 2023/09

A RESOLUTION OF THE CENTRAL MARIN FIRE COUNCIL OF THE CENTRAL

MARIN FIRE AUTHORITY APPROVING THE SUBCONTRACT FOR LIFE SUPPORT

SERVICES PROVIDED BY CENTRAL MARIN FIRE AUTHORITY TO ROSS VALLEY PARAMEDIC AUTHORITY FROM JULY 01, 2023, TO JUNE 30, 2027 WHEREAS, the Ross Valley Paramedic Authority (RVPA) is an eight-member joint powers authority (JPA) composed of Corte Madera, Kentfield, San Anselmo, Fairfax, Larkspur, Ross, Sleepy Hollow and unincorporated areas (CSA 27) in the Ross Valley area and is also one of the oldest and most successful regional partnerships in Marin County; and
WHEREAS, the JPA was established in 1982 to share costs among the member agencies to provide Fire Department-based, paramedic first response and ambulance transport services to the communities in the Ross Valley; and WHEREAS, since its launch, the JPA has evolved to continually provide exceptional levels of advanced life support care to our residents and visitors; and WHEREAS, in 1999, and in subsequent years, the RVPA has had a subcontract/agreement in place with the City of Larkspur and the Town of Corte Madera to provide advanced life support/paramedic services rendered by their fire departments within their city and town boundaries; and
WHEREAS, the subcontracts with the City of Larkspur and the Town of Corte Madera terminated on December 31, 2017, upon the consolidation of the city and town’s fire departments creating the Central Marin Fire Authority (CMFA); and WHEREAS, as of January 01, 2018, CMFA has been in a subcontract with RVPA to provide advanced life support paramedic services; and WHEREAS, every four years, the subcontract between CMFA and RVPA are reviewed and renewed and the last agreement was in 2019 with an “evergreen clause” providing updated costs annually; and
WHEREAS, the subcontract from July 1, 2023 to June 30, 2027 include a 3% annual increase for the Engine Paramedic Reimbursement program, and for ALS ambulance back up reimbursement.

NOW, THEREFORE BE IT RESOLVED, that the Fire Council for the Central Marin Fire Authority approves the Subcontract, included as Exhibit A to this Resolution, for life support services provided by Central Marin Fire Authority to Ross Valley Paramedic Authority from July 01, 2023, to June 30, 2027
***********************
IT IS HEREBY CERTIFIED that the foregoing Resolution was duly passed and adopted by the Fire Council of the Central Marin Fire Authority at a Regular Meeting thereof held this 9th day of November 2023 by the following vote, to wit:

AYES: Councilmembers:

NOES: Councilmembers:

ABSENT: Councilmembers:

APPROVED:

Charles Lee, Authority Chair
ATTEST:

Lorena Barrera, Authority Clerk
Subcontract For Life Support Services Provided
By Central Marin Fire Authority To Ross Valley
Paramedic Authority
July 1, 2023
Exhibit A

SUBCONTRACT

TABLE OF CONTENTS
Recitals ................................................................................................................................ 1 Subcontract ......................................................................................................................... 2 SECTION 1. Term Of This Subcontract.. .................................................................... 2 SECTION 2. Earlier Subcontracts Superseded ............................................................ 2 SECTION 3. CMFA As Independent Contractor. ....................................................... 2 SECTION 4. Conformance With 1999 Contract.. ....................................................... 2 SECTION 5. Terms Defined ........................................................................................ 3 SECTION 6. Services To Be Rendered ....................................................................... 3 SECTION 7. Compensation For Services Rendered ................................................... 3 SECTION 8. Performance Review .............................................................................. 3 SECTION 9. Health & Safety Concerns ...................................................................... 3 SECTION 10. EMS Policies & Procedures ................................................................... 3 SECTION 11. Vehicle & Records Inspections .............................................................. 4 SECTION 12. Changes To Applicable Federal Or State Statutes ................................. 4 SECTION 13. Changes To 1999 Agreement Affecting This Subcontract. ................... 4 SECTION 14. Hold Harmless & Indemnification ......................................................... 4 SECTION 15. Insurance ................................................................................................ 4 SECTION 16. Conflict Oflnterest ................................................................................ 4 SECTION 17. Assignability .......................................................................................... 5 SECTION 18. Dispute Resolution Process .................................................................... 5 SECTION 19. Default. ................................................................................................... 5 SECTION 20. Equal Opportunity & Non-Discrimination ............................................ 6 SECTION 21. Termination ............................................................................................ 6 SECTION 22. Amendments .......................................................................................... 6 SECTION 23. Breach & Enforcement.. ......................................................................... 6 SECTION 24. Severability ............................................................................................ 7 SECTION 25. Governing Law ...................................................................................... 7 SECTION 26. Parties' Representations ......................................................................... 7 SECTION 27. Binding Upon Successors ...................................................................... 7 SECTION 28. Headings ................................................................................................. 7 SECTION 29. Consent. .................................................................................................. 7 SECTION 30. Designated Representatives ................................................................... 7 SECTION 31. Notices ................................................................................................... 8 SECTION 32. Appendices ............................................................................................. 8 SECTION 33. Execution In Counterparts ..................................................................... 8 SECTION 34. Effective Date ........................................................................................ 8 APPENDIX A DEFINITION OF TERMS ................................................................... 10 APPENDIX B PARAMEDIC SERVICE AREA C ..................................................... 13 APPENDIX C MINIMUM REQUIREMENTS ........................................................... 14 APPENDIX D DISPATCH ORDER ............................................................................ 18 APPENDIX E COMPENSATION ............................................................................... 21 APPENDIX F STANDARD INSURANCE REQUIREMENTS ................................. 25 APPENDIX G GENERAL LIABILITY ENDORSEMENT FORM ........................... 28 R VPA/CMF A Subcontract
July I, 2023
Subcontract
This Subcontract is entered into and is effective July 1, 2023 (the "Effective Date") by and between the ROSS VALLEY PARAMEDIC JOINT POWERS AUTHORITY (RVPA) and the CENTRAL MARIN FIRE AUTHORITY (CMF A) for basic and advanced life support services provided by CMF A to RVP A as set forth herein.

Recitals
A RVPA was formed in 1982 pursuant to a joint powers agreement by and among the Town of Corte Madera, the City of Larkspur, the Town of Ross, the Town of San Anselmo, the Town of Fairfax, the Kentfield Fire Protection District, the Sleepy Hollow Fire Protection District and the County of Marin for the purpose of having a single consolidated agency provide paramedic/life support services throughout the Ross Valley and across jurisdictional boundaries.

B. RVP A and the County of Marin on August 17, 1999 entered into a contract with each other entitled "Agreement Advanced and Basic Life Support Service." Under this 1999 Agreement, County contracted with RVPA for RVPA to provide basic and advanced life support services within a designated service area consistent with minimum requirements promulgated by County. The foregoing 1999 Agreement has been in full force and effect continuously from 1999 to the present, and RVPA for the past seventeen years has fully performed by satisfactorily providing the specified life suppmi services. County and RVPA will continue operating under this 1999 Agreement for the foreseeable future on a year-to-year basis by mutual consent of the pmiies.

C. RVPA, under its 1999 Agreement with the County, is an independent contractor which may subcontract for the life support/paramedic services it provides County so long as (i) any subcontract contains minimum provisions specified by the 1999 Agreement; (ii) the subcontracting party is qualified to render such services; (iii) the subcontracting procedures follow established County guidelines; and (iv) the subcontract is both filed with and approved by the County. CMF A has been provided with a complete copy of the 1999 contract which is incorporated by reference as though fully set fo1ih herein.

D. CMF A in prior years has provided services to RVPA pursuant to verbal agreement for agreed-upon compensation. Both CMFA and RVPA desire to have CMFA continue to provide these services to RVPA, which is beneficial to and cost-effective for both parties. However, the parties now wish to formally contract for said services pursuant to this written Agreement.

E. Pursuant to its aforementioned 1999 Agreement with the County, RVPA on prior multiple occasions has subcontracted with both the City of Larkspur and the Town of Corte Madera for the provision of life support/paramedic services rendered by their fire departments within their respective city and town boundaries. The latest of these separate subcontracts with both the City of Larkspur and the Town of Co1ie Madera will terminate on December 31, 2017 because of the events set forth in the following Recital F.

F. Effective January 1, 2018, the City of Larkspur and the Town of Corte Madera consolidated their respective fire depmiments by formation of a separate joirit powers agency formally named the CENTRAL MARIN FIRE AUTHORITY (also known as the "Central Marin Fire Depmiment"). It is the intention of the parties hereto that the newly-formed CENTRAL MARIN FIRE AUTHORITY will subcontract with RVPA to continue to provide the same life R VP A/CMF A Subcontract
July 1, 2023 -1-
supp01i/paramedic services formally provided separately by the City's and the Town's fire departments.

NOW THEREFORE, the purpose and intent of this Subcontract is to set f01ih the cun-ent terms, conditions, requirements, and procedures that shall govern and control the provision of basic and advanced life support services by CMF A to RVPA as authorized by the Joint Exercise of Powers Act (Government Code Sections 6500, et seq.) which expressly permits the parties to contract for such services with each other.

Subcontract
RVPA and CMFA, in consideration of the mutual promises, covenants, te1ms and conditions set f01ih below, hereby agree as follows:

SECTION 1. Term Of This Subcontract
This Subcontract shall commence on the above-stated Effective Date and shall continue in full force and effect for an indefinite te1m until terminated as set f01ih below. In no event shall this Subcontract extend beyond the life of the aforementioned 1999 Agreement between County and RVPA.

SECTION 2. Earlier Subcontracts Superseded
This Subcontract supersedes all other earlier subcontracts between RVPA, the City of Larkspur and the Town of Corte Madera for the provision of life support services, which earlier subcontracts are hereby revoked, te1minated and are of no force or effect.

SECTION 3. CMFA As Independent Contractor
CMF A at all times and for all purposes under this Subcontract is an independent contractor and shall not be deemed an agent, servant or employee of either RVPA or County, nor is this Subcontract to be construed as a paiinership, joint venture or association by CMF A with either RVP A or County.

SECTION 4. Conformance With 1999 Contract
RVP A is authorized to subcontract for the life support services specified under its 1999 Agreement with County provided that (i) any and all such subcontracts at a minimum contain the provisions required by the County for such subcontracts; (ii) the subcontracting party is fullyqualified to render such services; (iii) the subcontractor follows established County guidelines; and (iv) the subcontract is approved in advance by County which shall not unreasonably withhold such approval. To the extent possible, all such subcontracts shall be in a standardized, consistent form with all common provisions equally applicable to all subcontractors. Fully-executed copies of all subcontracts, including this Subcontract, shall be provided by RVPA to, and be on file with, County.

RVPA/CMFA Subcontract
July 1, 2023 -2-
SECTION 5. Terms Defined
Terms used throughout this Subcontract are defined in Appendix "A" attached hereto and by this reference incorporated herein.

SECTION 6. Services To Be Rendered
Upon receipt of verbal authorization issued by County Communications, CMF A shall, for the consideration set forth in this Subcontract, provide Basic and Advanced Life Support Services to the assigned service area described in Appendix "B" attached hereto and by this reference incorporated herein Such services shall be provided in accordance with the Minimum Requirements set forth in Appendix "C" attached hereto and by this reference incorporated herein, as well as all policies and procedures contained in the Marin County Emergency Medical Services Policy and Procedure Manual (as cunently and periodically updated). The order of dispatch for such services is set forth in Appendix "D" attached hereto and incorporated herein by this reference.

SECTION 7. Compensation For Services Rendered
The terms and conditions for compensation to CMF A for its life support services provided under this Subcontract are set forth in Appendix "E" attached hereto and incorporated herein by this reference.

SECTION 8. Performance Review
RVP A reserves the right at any time to review CMF A's performance under this Subcontract and agrees to provide to CMF A the results of its review. CMF A agrees to cooperate with any and all requests for information and documents related to any such review and, if necessary, to cooperate and provide material to County's EMS Agency.

SECTION 9. Health & Safety Concerns
If any provisions of this Subcontract are violated by CMF A in a manner that presents a possible or potential danger to the public health and safety, RVPA's Executive Officer shall notify CMFA's Fire Chief of the alleged violation by telephone and in writing, with a copy of such notification sent to CMFA's Management Committee. If CMFA fails to conect the violation within thirty (30) days after receipt of written notice, RVPA may suspend this Subcontract until such violation has been c01Tected. The decision of RVPA as to the existence of a contract violation and its resolution shall be final, but CMFA shall be permitted to present its response to the RVPA's Board of Directors either in writing or orally or both before any such final decision is rendered.

SECTION 10. EMS Policies & Procedures
County's Emergency Medical Services Policy and Procedures Manual shall guide the performance of all of CMF A personnel when operating under this Subcontract. Copies shall be maintained by CMF A, including revisions as they take place. CMF A shall ensure that drivers and attendants are familiar with the contents of this Manual. CMF A shall not enact policies or procedures that conflict with County's policies or procedures. Both RVP A and CMF A shall have RVPA/CMFA Subcontract
July 1, 2023 -3-
the opportunity to review and provide input during the formulation of all such County policies applicable to this Subcontract.

SECTION 11. Vehicle & Records Inspections
CMF A upon reasonable notice given by RVPA shall make available all vehicles and records involved in the performance of this Subcontract for purposes of inspection by RVPA and/or County.

SECTION 12. Changes To Applicable Federal Or State Statutes RVPA and County reserve the right to modify their standards applicable herein to conform with any changes in applicable Federal or State statutes. Notice of modifications shall be mailed to CMF A's Fire Chief at least thirty (30) days prior to the effective date of said statutes (unless such statutes are urgency measures). CMFA will have thirty (30) days from time of notification to institute changes unless a different time frame is agreed upon in writing by the parties.

SECTION 13. Changes To 1999 Agreement Affecting This Subcontract The parties hereby acknowledge and agree that termination or modification of RVPA's 1999 Agreement with County will affect this Subcontract. For example, termination of the 1999 Agreement would result in the immediate te1mination of this Subcontract and the cessation of all life support services being provided hereunder. The parties therefore agree to work together in advance of any changes to said 1999 Agreement in order to eliminate and/or minimize any disruption to services and to provide for an orderly transition necessitated by any such changes.

SECTION 14. Hold Harmless & Indemnification
RVPA and CMFA each agree to defend, indemnify, and hold harmless the other, and the other's officers, agents and employees, against any and all liabilities, injuries or damages caused by the intentional or negligent acts, en-ors or omissions of their own respective employees, agents or representatives in connection with their performance and duties under the terms and provisions of this Subcontract. The duty to indemnify and hold hmmless shall include the duty to defend as set forth in California Civil Code Section 2778. In the event of concuffent negligence or liability of the parties, liability shall be apportioned between RVPA and CMF A under the doctrine of comparative fault as established under California law.

SECTION 15. Insurance
CMF A shall can-y at its own expense during the full term of this Subcontract the insurance coverages specified in Appendix "F" attached hereto and by this reference incorporated herein.

CMF A shall provide a cun-ent endorsement of such coverages ( on the general liability endorsement form attached hereto as Appendix "G") to RVPA within ten (10) days of this Subcontract being fully executed by each of the parties' representatives set forth below.

SECTION 16. Conflict Of Interest
Both RVPA and CMF A wmTant and covenant that they presently have no interest in, nor shall any interest be hereinafter acquired, in any matter which will render the services required RVPA/CMFA Subcontract
July 1, 2023 -4-
under the provisions of this Subcontract a violation of any applicable state, local or federal law.

RVPA and CMF A fmiher warrant that no officer or employee of theirs has influenced or pmiicipated in a decision to award this Subcontract which has or may confer a benefit, pecuniary or otherwise, in a manner which would violate State law. In the event that any conflict of interest or violation of this section should neve1iheless hereafter arise, that pmiy shall promptly notify the other of the existence of the conflict such that all appropriate action immediately may be undertaken.

SECTION 17. Assignability
CMF A shall not assign all or any portion of this Subcontract.

SECTION 18. Dispute Resolution Process
Should any disagreement or dispute between RVPA and CMF A arise concerning interpretation, implementation and/or enforcement of any of the te1ms or subject matter of this Subcontract, the patiies shall submit such dispute to mandatory mediation before an agreed upon mediator, each party to pay an equal share of the mediation fees and each party to pay its own attorneys' fees and legal costs. Should RVPA and CMF A be unable to agree upon a mediator, they shall agree upon a mediation service and shall have that service select a mediator for them. Should mediation be unsuccessful, then RVP A and CMF A each agree that they shall submit their dispute to binding arbitration before a mutually-agreeable arbitrator. If they cannot agree upon an arbitrator, they shall select an arbitration service which shall select an arbitrator for them. RVPA and CMF A each shall pay an equal p01iion of the arbitration fees and each patiy shall pay its own attorneys' fees and legal costs, it hereby being agreed that the arbitrator shall have no authority to award attorneys' fees or costs to any prevailing party. RVPA and CMFA hereby expressly waive any and all rights to have disputes under this Subcontract decided by court action, court trial, jury trial or any other legal action of any kind or type, other than the mandatory mediation and binding arbitration process specified above. However, in emergency or extraordinary circumstances, each or both parties may seek equitable or injunctive relief to preserve the status quo pending occmrence of the mediation/arbitration process herein specified. It is the express intent of both RVPA and CMF A to have any and all disputes under this Subcontract resolved by the above-specified mediation/arbitration process and in as timely and economical manner as possible.

SECTION 19. Default
Subject to any extensions of time by mutual consent of the parties in writing, any failure of either party to timely perform any material obligation of this Subcontract shall constitute an event of default as to that party, if (i) such defaulting patiy does not cure such failure within thitiy (30) days following receipt of written notice of default from the other party, where such failure is of a nature that can be cured within such thitiy (30) day period, or (ii) if such failure is not of a nature which can be cured within a thirty (30) day period, the allegedly defaulting party does not, within said thitiy (30) day period, commence substantial efforts to cure such failure or thereafter does not, within a reasonable period of time, prosecute to completion with diligence and continuity the curing of the failure. The time to cure may be extended in writing at the discretion of the pmiy giving notice. Any notice of default given hereunder shall be served on the other pmiy and shall specify in detail the nature of the failure(s) in performance which the noticing party claims RVPA/CMFA Subcontract
July l, 2023 -5-
constitutes the event of default and the manner in which such default may be satisfactorily cured in accordance with the terms and conditions of this Subcontract. Failure of a party to timely cure or commence and diligently prosecute to completion the cure of a material default of this Subcontract shall entitle the non-defaulting party to terminate this Subcontract in accordance with the te1mination provisions set forth herein and/or to pursue all other remedies available under the dispute resolution process set forth in Section 18 above.

SECTION 20. Equal Opportunity & Non-Discrimination
CMF A and all its employees while performing under this Subcontract shall comply with the equal opportunity and non-discrimination provisions of all applicable federal, state, and local laws, statutes, and ordinances. CMF A and its employees shall not discriminate on the basis of race, color, national origin, ancestry, religion, sex, sexual preference, marital status, age, physical or mental disability in any matters related to access to or provision of services or related to employment.

SECTION 21. Termination
This Subcontract may be terminated by one hundred twenty (120) days written notice being given by either party to the other party. However, if either party considers termination, it must, at least thirty (30) days prior to recommending or proposing any action to effect termination, give written notice to the other party, including its reasons(s) for contemplating termination. Within fifteen ( 15) days after giving such written notice, the parties shall meet to discuss the contemplated te1mination, which meeting should include both parties' involved representatives, designated liaison persons and legal counsel. An agreed-upon mediator may also attend if both parties agree to have such a mediator present and agree to equally share all costs of the mediator. If no written or oral agreement is reached avoiding any contemplated te1mination, both pmiies within fifteen (15) days of meeting shall in a joint written statement recommend that termination occur and the reasons therefor. Either pmiy then may, at the time or after this joint statement is made, elect to give the other pmiy the aforementioned 120-day written notice of its intent to terminate this Subcontract.

SECTION 22. Amendments
This Subcontract shall not be fmiher amended or modified at any time and in any respect whatsoever except in writing and by both parties hereto. RVPA and CMF A each agrees that it will make no claim at any time that this Subcontract has been orally amended or modified, and each agrees that no oral waiver, amendment, or modification shall be effective for any purpose.

SECTION 23. Breach & Enforcement
This Subcontract may be pleaded as a full and complete defense to, and may be used as the basis for a petition/motion against, any action, suit or other proceeding which may be instituted, prosecuted or maintained in breach of this Subcontract, including but not limited to a petition/motion to compel mediation and/or arbitration.

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SECTION 24. Severability
Should any provision of this Subcontract be determined by any court to be illegal or invalid, the validity of the remaining parts, terms or provisions shall not be affected thereby, and said illegal or invalid part, term or provision shall be deemed not to be part of this Subcontract.

SECTION 25. Governing Law
This Subcontract is made and entered into within the State of California, and shall in all respects be interpreted, enforced, and governed under the laws of the State of California, with venue agreed to be within the County of Marin. The language of all parts of this Subcontract shall in all cases be construed as a whole, according to its fair meaning, and not strictly for or against either RVP A or CMF A.

SECTION 26. Parties' Representations
RVPA and CMFA each represent and acknowledge that, in executing this Subcontract, they do not rely, and have not relied, upon any representation or statement made by any of their agents, representatives or attorneys with regard to the subject matter, basis or fact of this Subcontract or otherwise.

SECTION 27. Binding Upon Successors
This Subcontract shall be binding upon the patties and their administrators, representatives, executors, successors, and assigns, and shall inure to the benefit of the parties, and each of them, and their administrators, representatives, executors, successors, and assigns.

SECTION 28. Headings
The section headings and titles contained in this Subcontract are for convenience and reference only and are not intended to define, limit, or describe the scope of any provision of this Subcontract.

SECTION 29. Consent
Whenever any consent or approval is required by this Subcontract, such consent or approval shall not be unreasonably withheld, conditioned, or delayed, except as otherwise specifically set fo11h herein.

SECTION 30. Designated Representatives
The Executive Officer of RVPA is its designated representative and will administer this Subcontract on its behalf. CMF A's Fire Chief is its designated representative. Changes in designated representatives shall occur by advance written notice to the other party.

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SECTION 31. Notices
All notices and demands of any kind which either party may require or desire to serve on the other in connection with this Subcontract must be served in writing either by personal service or by registered or certified mail, return receipt requested, and shall be deposited in the United States Mail, with postage thereon fully prepaid, and addressed to the parties to be served as follows:

Ifto RVPA:

Executive Officer, Ross Valley Paramedic Authority
P.O. Box 518
Woodacre, CA 94973
Ifto CMFA:

Fire Chief, Central Marin Fire Authority
342 Tamalpais Drive
Corte Madera, CA 94925
Each party shall provide the other with telephonic and written notice of any change of address as soon as practicable. Notices given by personal delivery or acknowledged shall be effective immediately.

SECTION 32. Appendices
The following appendices to this Subcontract are attached hereto and incorporated by reference as though fully set forth herein:

Appendix A
Appendix B
Appendix C
Appendix D
AppendixE
Appendix F
Appendix G
Definition of Terms
Paramedic Service Area
Minimum Requirements
Dispatch Order
Compensation
Standard Insurance Requirements
General Liability Endorsement Form
SECTION 33. Execution In Counterparts
This Subcontract may be executed on behalf of the parties in one or more counterparts, all of which collectively shall constitute one document and subcontract.

SECTION 34. Effective Date
The effective date of this Subcontract is the date set forth in the first paragraph hereof, once this Subcontract is fully executed by each of the parties' representatives set forth below.

IN WITNESS WHEREOF the parties hereto have entered into and executed this Subcontract as follows:

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Attest:

Clerk, CMFA
Attest:

RVPA/CMFA Subcontract
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CENTRAL MARIN FIRE

AUTHORITY
By: ________ _
Management Committee

ROSS VALLEY PARAMEDIC

AUTHORITY
Advanced Life Support (ALS)

APPENDIX A

DEFINITION OF TERMS
Special services designed to provide definitive pre hospital emergency medical care including but not limited to, cardiopulmonary resuscitation, cardiac monitoring, cardiac defibrillation, advanced airway management, intravenous therapy, administration of specified drugs and other medicinal preparations, and other specified techniques and procedures administered by authorized personnel under the direct supervision of a base hospital as part of a local EMS system at the scene of an emergency, during transp01i to an acute care hospital, during interfacility transfer, and while in the emergency depaiiment of an acute care hospital until responsibility is assumed by the emergency or other medical staff of that hospital.

Hospital
One of a limited number of hospitals which, upon designation by the local EMS agency and with a written contractual agreement with the local EMS agency, is responsible for providing medical direction and supervision of EMT-P personnel in accordance with Title 22, Section 100169.

Hospital ED Physician
A physician and surgeon who is cunently licensed in California, who is assigned to the emergency department of a paiiicipating hospital, and who has been trained to issue advice and instructions to pre-hospital emergency medical care personnel consistent with state-wide guidelines established by the Emergency Medical Services Authority.

Basic Life Support (BLS)
The level of emergency medical care which includes advanced first aid and cardiopulmonary resuscitation (CPR) procedures which, as a minimum, include recognizing respiratory and cardiac arrest and staiiing the proper application of cardiopulmonary resuscitation to maintain life without invasive techniques until the victim may be transp01ied or until advanced life support is available.

Code2
An urgent, but not emergency, medical response that may result in the transport of a patient.

Method of travel - Respond as soon as possible upon receipt of the call, driving in a manner that does not violate any posted speed or traffic regulations, using no red lights or siren.

Code3
An emergent medical response that may result in the transport of a patient.

Method of travel - Respond as soon as possible upon receipt of the call, using due caution, red lights, and siren.

County Communications
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The Communications Division of the Sheriffs Department, County of Marin, including all personnel and equipment attached thereto, designated by County to exercise radio control and to coordinate emergency medical dispatching, as well as other specific public safety responses.

Dry Run
An ambulance trip, authorized by County Communications, that does not result in patient contact.

Emergency Medical Technician I (EMT-I)
An individual trained in all facets of basic life support according to the standards proscribed by the state pursuant to the Health and Safety Code, and who has a valid certificate issued pursuant to that law.

Emergency Medical Technician Paramedic (EMT-P)
An individual whose scope of practice to provide advanced life suppmi is according to standards prescribed by state law in the Health and Safety Code, and who has a valid certificate pursuant to that law.

Emergency Medical Services (EMS) Agency
The agency, depmiment, or office having primary responsibility for administration of emergency medical services within Marin County.

Emergency Medical Services Authority
The state agency within the Health and Welfare Agency with the responsibility, under the Health and Safety Code, for the development of planning and implementation guidelines for emergency medical services systems.

Mobile Intensive Care Nurse (MICN)
A registered nurse, employed by a pmiicipating hospital and working in a patiicipating hospital Emergency Depmiment who has been authorized by the EMS Medical Director to provide instruction to paramedics under the supervision of a hospital ED physician.

Response Times
"To call" time (dispatch interval) --time from receipt of call by dispatch agency to receipt of call by provider agency or provider agency dispatch.
"To dispatch" time (in-service interval) --time from receipt of call by provider agency until unit is "in service". "In service" means response unit wheels are rolling. "To-scene" time--time from "in service" to aITival at designated destination--when vehicle wheels stop rolling.
"At scene" time--time interval between arrival on scene and departure from scene.

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"Actual response time"-- time interval from receipt of call by provider agency or provider agency dispatch until "on scene". Time used to evaluate contract compliance.

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APPENDIX B

PARAMEDIC SERVICE AREA C
Central Marin starting at the summit of Loma Alta at Post H-5 of Rancho Canada de Henera; thence northeasterly to the ridge line between Tena Linda and Sleepy Hollow, continuing southeasterly along the ridge line to the existing city limits of San Rafael; thence southeasterly along said city limits to the most northerly point of Parcel 6 of County Service Area 19; thence leaving said city limits southerly along the northwesterly boundary of said CSA 19 to the point of intersection with the city limits of San Rafael; thence leaving said CSA 19 boundary and continuing southerly and easterly along the San Rafael limits and the southerly boundary of Parcel I of CSA 19 to a point of intersection of said city limits, the easterly right of way of Sir Francis Drake Blvd. East and State Highway 17; thence leaving said San Rafael limits and continuing easterly along the southerly right of way of Highway 17 to the point of intersection with the shoreline of San Francisco Bay at Point San Quentin; thence southerly along said shoreline to a point on the northerly boundaty of the Tiburon Fire District; thence westerly along said Fire District boundary and the southerly boundaiy of Corte Madera to the point of intersection with the Mill Valley City limits; thence westerly along said limits to the most northern point of the City of Mill Valley;. thence northwesterly in a direct line to the East Peak of Mr. Tamalpais; thence southwesterly in a direct line to the northern right of way at the easterly terminus of Ridgecrest Blvd.; thence following said right of way to the intersection of Pan Toll Road; thence northwest along Bolinas Ridge Blvd. to the most westerly corner of the 5515.38 acre MMWD parcel as said parcel is described in Book 215 of Official Records at Page 337, Marin County Records; thence northerly and northwesterly along the westerly boundary of said MMWD parcel to the most northerly corner thereof, said corner also being on the westerly boundary of Rancho Canada de Henera; thence northerly and westerly along said Rancho line to the point of beginning.

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I. Coverage Requirements

APPENDIX C

MINIMUM REQUIREMENTS
A. Provide continuous 24-hour/day, year-round coverage for all urgent (Code 2) and emergent (Code 3) medical dispatches in assigned service area.

B. Provide ALS staffed Engines and one ALS transp01i ambulance to service the RVP A.

C. Assure the availability of ALS care and transport and BLS care and transpoti to all patients regardless of their ability to pay. County shall not reimburse Contractor for costs of delivery of indigent care and d1y runs except as otherwise provided.

D. The desired maximum response time for ALS and BLS unit/ambulances is ten (10) minutes to 90% of emergent calls originating in assigned service area.

E. Response time components will be recorded by County Communications and maintained by County. Contractor will be considered to be "in compliance" with response time requirements when the 'to dispatch" time is two (2) minutes or less ninety five percent of the time, rep01ied monthly.

F. Must respond immediately with available ALS units and/or BLS ambulances in a mutual aid capacity outside assigned area of responsibility, but within Marin County, if directed to do so by County Communications.

G. Must provide, or cause to be provided by agreement or contract, availability of ALS or BLS unit(s) to assure citizen access to care.

H. Review of patient care and services will occur as detailed in contractor's Continuous Quality Improvement plan, which has been reviewed and approved by, and is on file with, the EMS Office.

II. Communication and Dispatch Requirements
A. Contractor must agree to install, utilize, and maintain the appropriate radio equipment as follows:

1. All ALS units and BLS ambulances used for emergency medical response must be equipped with two-way radios on frequencies designated by County Communications for the purpose of dispatching by, and status- keeping with, County Communications.

2. Communications equipment, compatible with the existing communications system, must be installed prior to assignment of a vehicle for zone coverage.

3. Two-way radios must be operated in conformance with all applicable rules and regulations of the Federal Communications Commission.

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4. All emergency calls requiring a Code 3 response which Contractor receives from sources other than County Communications will be reported immediately to County Communications who shall assume responsibility for dispatching the most appropriate response as defined in policy.

B. Dispatching will occur as follows:

1. Contractor-owned units/ambulances will be dispatched by Communications Center utilizing approved Marin
policies/procedures/and protocols.

County
County

2. All subcontracted ALS and BLS units/ambulances involved in emergency medical care under this agreement shall be directly dispatched by County Communications.

3. Upon receipt of verbal authorization, as promptly as possible, the appropriate vehicle and crew must be in route to the designated location, proceeding in a manner specified by EMD protocols. If response will be delayed, Contractor shall info1m County Communications of delay and the need for alternative response should be evaluated.

4. Contractor shall inform County Communications of any changes in availability and status of ALS units and BLS ambulances, in or out of service.

Those vehicles not staffed according to contract requirements shall be out of service and reported as such to County Communications and the Marin County EMS Agency within 15 minutes.

5. ALS units and BLS ambulances will use the unit identification number designated by County Communications.

III. Equipment and Supply Requirements
A. Vehicles

1. Ambulance vehicles shall meet standards specified in Title 13, Chapter 2, of the California Administrative Code.

2. Vehicles will be maintained cleanly and m good mechanical and body condition at all times.

3. Vehicle maintenance shall be performed as per manufacturer recommendation, with records of same available for inspection as requested by County.

B. Safety Equipment: Safety Equipment to be caiTied on all ambulances and maintained in good working order shall include those items listed as requirements by the California Administrative Code and as recommended by Title 22 of the Health and Safety Code.

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C. In addition to the above, units will carry all equipment listed in the Marin County EMS Policy and Procedure Manual, "Ambulance Supply/Equipment Requirements", policy # 5002., "ALS Non-transport Supply/Equipment Requirement", policy #5005, or "ALS First Responder", policy #8105, as appropriate.

IV. Relationship with the County Department of Health and Human Services:

A. Committees

1. Contractor will designate a member of the Pre-hospital Medical Care Committee, a standing committee of the Emergency Medical Care Committee and advisory to the EMS Medical Director and EMS Program Administrator. a. Designation is to assure Contractor input during formulation or change in EMS system policies and procedures.
b. Designation is to assure that Contractor is informed as to system direction and change as discussed in on-going meetings.

B. Data Collection

1. Contractor agrees to utilize standardized ambulance records as designated by County.

2. Contractor agrees to supply to County other statistical information as mutually agreed upon.

3. County agrees to supply to Contractor statistical information as mutually agreed upon and related to Contractor's service area.

C. System Coordination

1. Contractor will work cooperatively with County to plan for, implement and maintain a coordinated and integrated emergency medical services system.

2. Contractor will maintain complete financial records pertinent to and during the performance of this Subcontract.

3. All records maintained pursuant to this Subcontract shall be available for inspection, audit, or examination by the EMS Medical Director or designee and shall be preserved by the Contractor for at least three (3) years from the termination of this Subcontract.

4. EMS Medical Director or designee may inspect vehicles and records during normal business hours, without prior notice, to verify Contractor compliance with the terms and conditions of this Subcontract.

5. Contractor shall designate a single individual as liaison between the EMS Office, the hospitals, and the Provider Agency.

D. Public Education
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1. Contractor shall be active in providing public education to the community it serves (e.g. CPR, 911 campaign, general EMS awareness, etc.).

2. Public education programs shall be coordinated and consistent with objectives established by the parties to this agreement.

RVPA/CMFA Subcontract
July l, 2023 -17-

APPENDIX D

DISPATCH ORDER
A. Zone A - In the areas described as "Town of Corte Madera" and within other specific areas of "Service Area 27" and the designated "Boundary Drop" area which are identified on Appendix Dl attached hereto, the dispatch order shall be as follows:

B.

1. Subcontractor transport unit;

2. RVPA transport unit;

3. Next available closest appropriate resource (Fire based); and

4. Private Transp01i.

Zone B - In the areas described as "Service Area C" in Appendix B, excluding Town of Corte Madera, specific areas of "Service Area 27" and the designated "Boundary Drop" area which are identified on Appendix Dl attached hereto, and also excluding the Town of Fairfax, Sleepy Hollow and portions of San Anselmo as identified in Appendix D2 attached hereto, the dispatch order shall be as follows:

1. RVP A transpo1i unit;

2. Subcontractor transpo1i unit;

3. Next available closest appropriate resource (Fire based); and

4. Private Transp01i.

C. Zone C - In the areas described as the Town of Fairfax, Sleepy Hollow and p01iions of San Anselmo as identified in Appendix D2 attached hereto, the dispatch order shall be as follows:

1. RVPA transport unit;

2. Marin County transport unit;

3. Subcontractor transp01i unit;

4. Next available closest appropriate resource (Fire based); and

5. Private Transport.

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APPENDIX E

COMPENSATION

1. COMPENSATION FOR SERVICES PROVIDED WITHIN CITY OF LARKSPUR LIMITS: ENGINE COMPANY PARAMEDIC PROGRAM
A. Compensation

1. RVPA will compensate CMF A for the services provided pursuant to this Subcontract in accordance with the
following annual 2023-2024compensation schedule. CMF A
will provide RVPA with an updated compensation schedule by April 30th of each subsequent year of the Subcontract not to exceed a 3% increase per year. The Base Year is reset every four years:

Medic Engine Budget:

Base Year 2023/24 - Seven Paramedics
$ 35,306.34 Supplies, Training, Administration
$158,688.65 Personnel ($22,669.81/medic/year)
$194,126.89 Total Annual Bud et

11. RVPA will make payments to CMFA on a quarterly basis.

B. Additional Terms

1. RVPA has determined that paramedic engine companies can reduce the response times for- ALS intervention to the benefit of residents within its area. CMF A will provide advanced life support training to its employees and assign them on all engines for quicker response time. CMF A shall, for the consideration set fo1ih in this Subcontract, provide advanced life support services to the area formally served by the Larkspur Fire Depaiiment.

11. RVP A will make available to CMF A certain equipment items that RVPA deems necessary for the operation of an advanced life suppo1i service. CMF A will be responsible for proper operation and maintenance of the equipment and
agrees to return this equipment to RVPA upon termination of this Subcontract, in good condition excepting normal wear and usage during the term of the Subcontract. Costs of maintenance not arising out of normal wear and usage and RVPA/CMFA Subcontract
July I, 2023 -21-
not caused by negligence of Subcontractor will be covered by RVPA.
111. The paramedic engine company budget for services rendered within City of Larkspur limits for each fiscal year after 2023- 2024shall be presented to the Board of Directors of RVPA no later than the preceding April 30th and approved by the RVPA Board no later than June 30th preceding the beginning of the next fiscal year. The paiiies acknowledge that these dates may be waived if extraordinary circumstances such as delayed labor contract negotiations so require or upon
mutual agreement of both RVP A and CMF A.
1v. Except as otherwise provided herein, CMF A agrees to manage the research, acquisition and maintenance of all medical equipment and supplies necessary for the provision of services pursuant to this Subcontract.
v. All monies owed to either paiiy and not paid when due shall earn interest at the rate charged by the Local Agency
Adjustment Fund.

It is intended by the paiiies hereto that this Appendix E relating to compensation may be amended annually or as otherwise needed by means of written addendum without the necessity of amending this entire Subcontract.

2. COMPENSATION FOR SERVICES PROVIDED WITHIN TOWN OF

CORTE MADERA LIMITS - ALS PARAMEDIC TRANSPORT

SERVICES
A. The Town of Corte Madera adopted a special tax (Measure E) for paramedic and/or emergency medical services. The tax revenues generated by Measure E are received by the Town. It is
acknowledged and agreed that said tax revenues plus the monies paid to CMF A hereunder are less than the actual costs incurred by CMF A in providing the services described herein. As of the effective date of this Subcontract, all tax revenues received by the Town, as a result of the passage of Measure E, or future tax measures adopted for the purpose of defraying the cost of providing the services described in this Subcontract within the Town of C01ie Madera, shall be retained by the Town and applied to paiiially pay for the costs CMF A incurs in providing the services described herein R VPA/CMF A Subcontract
July I, 2023 -22-
in the area described in Appendix B as "Town of Cmie Madera Service Area."
B. The voters in the area described in Appendix Bas CSA 27 adopted a special tax for emergency medical services. RVPA is paid this tax by the County of Marin.

C. The special tax disbursements made to RVPA for emergency medical services in the specific areas of CSA 27 which are within "Zone A" as identified on Appendix D 1 attached to Appendix D shall be paid by the RVPA to CMF A for its provision of the services described herein. See Appendix El attached hereto for schedule of CSA payments. RVPA shall pay these monies to CMFA within 30 days of receipt by RVPA of each disbursement.

D. If RVPA provides ALS services within the Town of Co1ie Madera service area ( as defined in Appendix B ), RVP A shall bear all costs associated with providing said services.

E. If CMF A provides ALS services within service area C (as defined in Appendix B), but outside Town of Cmie Madera and those specific areas of CSA 27 which are within "Zone A" as identified on Appendix Dl attached to Appendix D, CMFA shall first seek payment for said services from third patiies and non-resident recipients of said services. For residents of the Ross Valley Paramedic Authority, but outside Town of Corte Madera and CSA 27, CMFA may bill the RVPA for CMFA's unpaid service and RVPA shall pay same within thitiy (30) days of receiving its invoice. Notwithstanding the foregoing, RVPA's duty to
compensate CMF A for transporting Medicare/Medi-Cal patients shall be limited to the allowable rate established by the thenapplicable Medicare/Medi-Cal guidelines for such services.

F. All monies owed to either party and not paid when due shall earn interest at the rate charged by the Local Agency Adjustment Fund.

RVPA/CMFA Subcontract
July 1, 2023 -23-
CSA Payment to Central Marin Fire
Due April each year
APPENDIX El
All San Quentin, Greenbrae Boardwalk, and Lucky Drive that appear on the CSA #27 report. 2023/2024 (Minus .50 County Fees)
# of Parcels Rate Total
85 $94.00 $7,990.00
13 $188.00 $2,444.00
l $564.00 $564.00
99 $10,998.00 Due
2024/2025 (Minus .50 County Fees)
# of Parcels Rate Total
85 $97.00 $8,245.00
13 $194.00 $2,522.00
l $582.00 $582.00
99 I $11,349.00 Due
2025/2026 (Minus .50 County Fees)
# of Parcels Rate Total
85 $100.00 $8,500.00
13 $200.00 $2,600.00
l $600.00 $600.00
99 $11,700.00 Due
2026/2027 (Minus .50 County Fees)
# of Parcels Rate Total
85 13
l
99 R VPA/CMF A Subcontract
July 1, 2023
$103.00
$206.00
$618.00
$8,755.00
$2,678.00
$618.00
$12,051.00 Due
-24-

APPENDIX F

STANDARD INSURANCE REQUIREMENTS
Prior to rendering services provided by the terms and conditions of this Subcontract, Contractor or its subcontractor shall acquire and maintain during the term of this Subcontract insurance coverage, through and with an insurer acceptable to County, naming the County and any related agency governed by the Board of Supervisors which is letting the contract or for whom the services under the contract are being provided, and County's, or related agencies, officials, employees, and volunteers as additional insured, (hereinafter refe1Ted to as "the insurance"). The limits of insurance herein shall not limit the liability of the Contractor hereunder.

1. Except for professional liability coverage said policies shall be in effect until final acceptance of contractor's work by County and shall provide that they may not be canceled without first providing County with thirty (30) days written notice of such intended cancellation. If Contractor fails to maintain the insurance provided herein, County may secure such insurance and deduct the cost thereof from any funds owing to Contractor.

2. Minimum Scope of Insurance. Contractor shall procure insurance covering general liability, automobile liability, and workers' compensation. Coverage shall be at least as broad as:
(a) Insurance Services Office (ISO) Commercial General Liability Occurrence form number CG 0001 or equivalent ISO form. A non-ISO form must be reviewed by the County prior to acceptance of the Subcontract.
(b) Except as otherwise provided in ( e )(ii)(bb) Insurance Services Office fonn number CA 0001 (Ed. 1/87) covering Automobile Liability, Code 1 "any auto" and Endorsement CA 0029.
( c) Workers' Compensation insurance as required by the Labor Code of the State of California and Employers Liability insurance.
( d) Professional Errors and Omissions Liability Insurance, coverage form subject to County Approval.

3. Other Insurance Provisions. The policies are to contain, or be endorsed to contain, the following provisions:
(a) General Liability and Automobile Liability Coverages. The County and the public entity awarding the contract if other than the County, and their officials, employees and volunteers are to be covered as insureds as respects: liability arising out of activities performed by or on behalf of the Contractor; products and completed operations of the Contractor; premises owned, leased or used by the Contractor; or automobiles owned, leased, hired or bon-owed by the Contractor. The coverage shall contain no special limitations on the scope of protection afforded to the County, its officials, employees, or volunteers.

RVPA/CMFA Subcontract
July l, 2023 -25-
(i) The Contractor's insurance coverage shall be primary insurance as respects the County, its officials, employees and volunteers and any other insureds under this contract. Any insurance of self-insurance maintained by the County, its officials, employees and volunteers or other insureds shall be excess of the Contractor's insurance and shall not contribute with it. (ii) Any failure to comply with reporting provisions of the policies shall not affect coverage provided to the County, its officials, employees and volunteers or other insureds under this contract.
(iii) Coverage shall state that the Contractor's insurance shall apply separately to each 'insured' against whom claim is made or suit is brought, except with respect to the limits of the insurer's liability.
(b) Workers' Compensation and Employers Liability Coverage. ( c) Professional Errors and Omissions insurance.

1. Each insurance policy required by this clause shall be endorsed to state that coverage shall not be suspended, voided, canceled by either paiiy, reduced in coverage or in limits except aft.er thirty (30) days prior written notice by ce1iified mail, return receipt requested, has been given to the County.

4. Acceptability oflnsurers. Insurance is to be placed with insurers with a current AM. Best's rating of no less than A-VII if admitted. A non-admitted insurer shall have a Best's rating of no less than A-X.

5. Minimum Limits of Insurance. Contractors shall maintain limits no less than:
(a) Commercial General Liability: One Million Dollars ($1,000,000) combined single limit per occurrence for bodily injury, personal injury and property damage with a general aggregate limit of $2,000,000.
(b) Automobile Liability: Subject to the option and Subcontract of the County either:
(aa) $1,000,000 combined single limit per accident for bodily injury or property damage or; (bb) Personal Automobile liability coverage of $500,000 bodily injury and property damage.
(c) Workers' Compensation and Employers Liability: Workers' compensation limits as required by the Labor Code of the State of California and Employers Liability limits of One Million Dollars ($1,000,000) per accident.
( d) Professional Errors and Omissions Liability: Policy limits of not less than One Million Dollars ($1,000,000) per incident and One Million Dollars ($1,000,000) annual aggregate, with deductible or self-insured portion not to exceed Two Thousand Five Hundred Dollars ($2,500). Coverage may be made on a claim made basis with a "Retro Date" either prior to the date of the Contract or the Beginning of the Contract work. If claims-made, coverage must extend to a minimum of RVPA/CMFA Subcontract
July I, 2023 -26-
twelve (12) months beyond completion of project. If coverage is canceled or nonrenewed, and not replaced with another claims made policy form with a "Retro Date" prior to the contract effective date, the Contractor must purchase "extended reporting" coverage for a minimum of twelve (12) months after completion of contract work.

6. In addition to the above policies, if contractor is to hire a subcontractor under this Subcontract, contractor shall require subcontractor to provide insurance identical to the coverage required under this Subcontract, and· shall require subcontractor to name contractor as additional insured under its Subcontract. Certificate(s) of Insurance(s) and original endorsement(s) providing such coverage shall be provided to County under Paragraph 6 (h) of this Subcontract.

7. Deductibles and Self-Insured retentions. Except as otherwise provided in this Subcontract, any deductibles or self-insured retentions must be declared to and approved by the County.

At the option of the County either: the insurer shall reduce or eliminate such deductibles or self-insured retentions as respects the County, its officials, and employees; or the Contractor shall procure a bond guaranteeing payment oflosses and related investigations, claim administration and defense expenses.

8. Verification of Coverage. Contractor shall furnish the County with Certificate(s) of Insurance and with original endorsement(s) affecting coverage required by this clause. The ce1iificate(s) and endorsement(s) for each insurance policy are to be signed by a person authorized by that insurer to bind coverage on its behalf. The ce1iificate(s) and endorsement(s) are to be on forms provided by the County or on forms received and approved by the County before work commences. The County reserves the right to require complete, certified copies of all required insurance policies, at any time.

9. Contractor shall not render services under the terms and conditions of this Subcontract unless each type of insurance coverage and endorsement is in effect and Contractor has delivered the ce1iificate(s) of insurance and endorsement(s) to County as previously described. If Contractor shall fail to procure and maintain said insurance, County may, but shall not be required to, procure, and maintain the same, and the premiums of such insurance shall be paid by Contractor to County upon demand. The policies of insurance provided herein which are to be provided by Contractor shall be for a period of not less than one year, it being understood and agreed that thirty (30) days prior to the expiration of any policy of insurance, Contractor will deliver to County a renewal or new policy to take the place of the policy expiring.

10. County shall have the right to request such further coverages and/or endorsements on the insurance as County deems necessaiy, at Contractor's expense. The amounts, insurance policy forms, endorsement(s) and insurer(s) issuing the insurance shall be satisfactmy to County in its sole and absolute discretion.

R VPA/CMF A Subcontract
July l, 2023 -27-

APPENDIX G

GENERAL LIABILITY ENDORSEMENT FORM
(Current Form To Be Obtained/Approved By County)
R VPA/CMF A Subcontract
July 1, 2023 -28-

CENTRAL MARIN FIRE COUNCIL

STAFF REPORT
1 VI.C.

REPORT DATE: September 28,2023
MEETING DATE: November 09, 2023
TO: Central Marin Fire Authority Council
FROM: Ruben Martin, Fire Chief
SUBJECT: Agreement Between Central Marin Fire Authority and the Marin County Fire Department (County of Marin) for 9-1-1 Emergency Communications and Dispatch Services
       
RECOMMENDED ACTION:

That the Central Marin Fire Authority Council adopt the proposed resolution approving an agreement with the Marin County Fire Department (County of Marin) for 9-1-1 Emergency Communications and Dispatch Services.

BACKGROUND:

Novato, Southern Marin, Tiburon and Kentfield Fire Districts, the City of San Rafael and JPAs of Central Marin and Ross Valley (collectively “Fire agencies”) contract with the Marin County Sheriff’s Office (MCSO) for fire and Emergency Medical Services (EMS) dispatch services. In September 2022, MCSO notified these fire agencies of its intention to end the current agreement, effective June 2023. Collectively the Fire Agencies asked for an extension to develop an acceptable alternative.

The fire agencies and Marin County Fire Department (MCFD) investigated other dispatch models including a regional arrangement with REDCOM, Sonoma County’s Fire and EMS dispatch JPA, or the creation of a similar Marin County Fire and EMS dispatch JPA. Although both these options remain available with time, Fire agencies jointly asked that MCFD take over Fire and EMS dispatch operations under a contract for services and cost-sharing agreement. The current “golive” date for the new Fire & EMS Emergency Command Center (ECC) is July 1st, 2024.

DISCUSSION:

Enhanced Fire & EMS dispatch service levels:
2 A Fire and EMS dispatch center will provide the following service-level enhancements, above and beyond what is currently provided by MCSO:

1. Closest resource concept: An independent Fire & EMS dispatch would allow geo-tracking of vehicles so that the closest unit is sent to an incident for faster response. Due to security and software configuration issues, fire and EMS calls are not currently dispatched using the closest resource concept.

2. Implementation of Emergency Fire Dispatch Protocol (EFD): Similar to nationally adopted, pre-arrival emergency medical dispatch programs, this program provides consistent call taking and pre-arrival instructions for fire and rescue-related incidents.

3. Command and Control: MCSO does not employ fire personnel, and instead calls staff as needed from the field or home in the event of a fire or complex incident. With increased wildfire risk and accelerated rates of spread across the State, Command and Control would ensure faster and more appropriate response levels. Command and Control responsibilities would be added by Marin County Fire Department.

4. Technology and analytics: The current computer-aid dispatch (CAD) does not provide the following necessary features (this list is not exhaustive):
a. Integration with CALFIRE and Sonoma County’s CADs, reducing reflex times for resources between Counties and the region, including air resources. b. IROC (Interagency Resource Ordering Capability) – a federal system used nationwide for resource ordering during large-scale events such as wildfires, earthquakes, floods or other major disaster.
c. Roll-out of already purchased First Watch software for EMS and Fire incident reporting which will improve access to quality real-time data. d. Support of Mobile Device Computing (MDC) and associated software integration such as Tablet Command.

5. Alert and Warning - Public Information: A Fire & EMS dispatch center would allow for better integration of early alert functions in collaboration with the Office of Emergency Management (OEM). During extreme weather events an alert and warning specialist from OEM will be assigned to ECC, ensuring rapid notifications. Additionally at the request of Fire Agencies, ECC will provide early Public Information Officer (PIO) services ensuring timely distribution of information to the public over multiple platforms.

Governance:

The MCFD will coordinate the provision of dispatch services under the attached service agreement. The main terms of this agreement include:

1. An Executive Committee will contribute to the annual budget preparation and year-end “true-up”. The group membership will include:
a. Marin County Fire
b. One city or town fire department
c. One fire district
d. One at-large member
3 2. The Existing Fire Dispatch Standards Committee will be utilized to review operational aspects of the Emergency Command Center and make recommendations to the Executive Committee.

3. Annual Cost of Service allocation: Although the County’s share of incidents and population is 8.09 % and 8.59% respectively, the County proposes to cover 24% of the overall annual operating costs. Other fire districts, departments, or authorities: 76%.

The allocation of costs amongst the non-County Fire agencies for this collective 76% is based on a blend of incidents and population data. Incidents are attributed to each agency based on the location of the caller, and only incidents requiring a response are included.

This data will be refreshed every year. By blending incidents with population, the contribution formula reduces variation in year-to-year costs, compared to an allocation based on incidents only. Refer to Attachment 1 for further details.

Facilities:

Previous estimates assumed that the new Fire & EMS dispatch operations could be co-located within MCSO’s Communications Center, and therefore with minimal construction. However, upon investigation of space and technology needs, compliance with building codes and Department of Justice regulations, co-location was unfeasible. The new ECC will be built adjacent to the existing MCSO Communications Center, in an existing County building already built to essential standards facility, including back-up generation, existing server room infrastructure, existing HVAC, ultimately significantly reducing the cost of tenant improvements. At the same time this location allows the ECC and MCSO to maintain a shared Computer-Aided Dispatch software subscription and ensuring economies of scale when operationally feasible. This option also reduced costs associated with the mitigation of construction noise and dust to ensuring continuity of operations during construction.

Staffing:

Based on a 2020 feasibility study by Federal Engineering, utilizing industry standards to meet call processing times, the Emergency Command Center is proposed to be staffed with 20 FTE. Current Fire and EMS dispatch operations in the County (MCSO and MCFD combined) utilize 17 FTE, without accounting for all technology services, facilities, and Chief Officers’ oversight.

ENVIRONMENTAL IMPACT:

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

FISCAL IMPACT:
2024/25 FY $442,449.00
4 OPTIONS:

1. Adopt the proposed resolution as presented executing the Agreement between Central Marin Fire Authority and the Marin County Fire Department (County of Marin) For 9-1-1 Emergency Communications and Dispatch Services

2. Adopt the attached resolution with modifications.

3. Take no action at this time and provide further direction to staff.

ATTACHMENTS:

1. FY 2024-2025 Estimated Costs

2. Proposed Resolution with Exhibit A, Agreement between Central Marin Fire Authority and the Marin County Fire Department (County of Marin) For 9-1-1 Emergency Communications and Dispatch Services.
5 ATTACHMENT 1
FY 2024-2025 Estimated Costs
911 Agreement Attachment 1 FY 2024-2025 Estimated Costs Table A: 911 Communications Services Cost Summary for FY 2024-25, if Startup Costs are paid annually over 15 years with a 2% amortized fee on the unpaid balance Share of
Annual
Cost of
Services
Annual Cost
of Services
Admin fee

3.5%
Startup Costs
annual payment if
paid over 15 years*
Total FY 2024-25
Novato 18.26% $ 917,835 $ 32,124 $ 94,110 $ 1,044,070
San Rafael 23.94% $ 1,203,355 $ 42,117 $ 123,386 $ 1,368,859 Ross Valley 7.22% $ 362,746 $ 12,696 $ 37,194 $ 412,636 Kentfield 2.31% $ 116,284 $ 4,070 $ 11,923 $ 132,278
Central Marin 7.74% $ 388,955 $ 13,613 $ 39,881 $ 442,449 Southern
Marin 13.41% $ 674,056 $ 23,592 $ 69,114 $ 766,763
Tiburon 3.13% $ 157,091 $ 5,498 $ 16,107 $ 178,696
Subtotal nonCounty 76% $ 3,820,323 $ 133,711 $ 391,716 $ 4,345,750 MCFD 24% $ 1,206,418
Total 100% $ 5,026,741
* Please reference to Agreement Section 10. C. for the cost allocation to each entity.

Share of
Annual
Cost of
Annual Cost
of Services
Admin fee

3.5%
Startup Costs paid
as lump sum* Total FY 2024-25
Novato 18.26% $ 917,835 $ 32,124 $ 1,218,552 $ 2,168,512 San Rafael 23.94% $ 1,203,355 $ 42,117 $ 1,597,619 $ 2,843,091 Ross Valley 7.22% $ 362,746 $ 12,696 $ 481,594 $ 857,036 Kentfield 2.31% $ 116,284 $ 4,070 $ 154,384 $ 274,738
Central Marin 7.74% $ 388,955 $ 13,613 $ 516,390 $ 918,959 Southern
Marin 13.41% $ 674,056 $ 23,592 $ 894,902 $ 1,592,550
Tiburon 3.13% $ 157,091 $ 5,498 $ 208,560 $ 371,149
Subtotal nonCounty
agencies: 76% $ 3,820,323 $ 133,711 $ 5,072,000 $ 9,026,034 MCFD 24% $ 1,206,418 $ 2,628,000
Total 100% $ 5,026,741 $ 133,711 $ 7,700,000
* Please reference to Agreement Section 10. C. for the cost allocation to each entity.

Table B: 911 Communications Services Estimated Cost Summary for FY 2024-25, if Startup Costs are paid in full
6 ATTACHMENT 2
Proposed Resolution with Exhibit A
RESOLUTION NO. 2023/10

A RESOLUTION OF THE CENTRAL MARIN FIRE COUNCIL OF THE CENTRAL

MARIN FIRE AUTHORITY APPROVING AN AGREEMENT WITH THE MARIN COUNTY FIRE DEPARTMENT (COUNTY OF MARIN) FOR 9-1-1 EMERGENCY

COMMUNICATIONS AND DISPATCH SERVICES
WHEREAS, the Fire Districts of Novato, Southern Marin, Tiburon and Kentfield along with the City of San Rafael and the Joint Powers Authorities (JPAs) of Central Marin and Ross Valley, (collectively “Fire agencies”) contracted with the Marin County Sheriff’s Office (MCSO) for fire and Emergency Medical Services (EMS) and dispatch services; and
WHEREAS, in September 2022, MCSO informed the Fire Agencies if its intent to terminate the contract effective June 2023 ultimately leading the Fire Agencies to request an extension in order to seek an acceptable alternative for services; and WHEREAS, the Fire Agencies and the Marin County Fire Department (MCFD) investigated other dispatch models including a regional arrangement with REDCOM, Sonoma County’s Fire and EMS dispatch JPA, and also looked into the creation of a similar Marin County Fire and EMS dispatch JPA; and
WHEREAS, after further review, the Fire Agencies and MCFD determined it to be best to participate in a countywide public safety communications and emergency 9-1-1 dispatch system under a contract for services and cost-sharing agreement; and WHEREAS, a fire and EMS dispatch center will provide several service-level enhancements above and beyond what is currently provided by MCSO including using the “Closest Resource Concept”; the implementation of an Emergency Fire Dispatch Protocol (EFD); Command and Control; technology and analytics; and alert and warning public information and notifications; and
NOW THEREFORE IT IS HEREBY RESOLVED, that the MCFD will coordinate the provision of dispatch services under a service agreement; and NOW, THEREFORE BE IT FURTHER RESOLVED, that the Fire Council for the Central Marin Fire Authority approves the agreement for 9-1-1 Emergency Communications and Dispatch Services, included as Exhibit A to this Resolution. ***********************
IT IS HEREBY CERTIFIED that the foregoing Resolution was duly passed and adopted by the Fire Council of the Central Marin Fire Authority at a Regular Meeting thereof held this 9th day of November 2023 by the following vote, to wit:

AYES: Councilmembers:

NOES: Councilmembers:

ABSENT: Councilmembers:

APPROVED:

Charles Lee, Authority Chair
ATTEST:

Lorena Barrera, Authority Clerk
1 AGREEMENT FOR 9-1-1 EMERGENCY COMMUNICATIONS & DISPATCH

SERVICES
This Agreement for 9-1-1 Emergency Communications and Dispatch Services (“Agreement”) is made and entered into as of the date of last signature, by and between the County of Marin, a political subdivision of the State of California (hereinafter “County”) and the Central Marin Fire Authority, a municipality or district (hereinafter “Public Entity”), collectively the “Parties.”

RECITALS
WHEREAS, the Parties desire to participate in a countywide public safety communications and emergency 9-1-1 dispatch system, hereinafter “System,” consisting of all necessary 9-1-1 call taking, logging, dispatching, communications, and other related services and technology for fire, emergency medical, and other services;
WHEREAS, the Parties desire to collaborate as partners to better serve the public with the understanding that a formal structure will enable the County to work with representatives of the Parties and users of the System to achieve clear policy direction and consistent coordination regarding emergency dispatch services;
WHEREAS, the County, through its Marin County Fire Department under the governance of the Board of Supervisors, is willing and able to furnish such services through a mutually agreeable cost sharing plan;
WHEREAS, the Parties agree that there will be County owned and/or licensed equipment and resources such as, but not limited to, facilities for housing staff or equipment; radio communications sites, radio consoles, frequencies, radio equipment, telephone system(s), a computer aided dispatch system and other shared infrastructure that exists today and may be installed in the future;
WHEREAS, the Parties desire to work in partnership to provide direction and decision-making on items such as operations, budget, strategy, and vision as they pertain to the County’s provision of emergency call taking, non-emergency call taking, fire, and medical dispatching, and associated emergency communications services; and
WHEREAS, the County has previously provided these services pursuant to a written Agreement.

IT IS MUTUALLY AGREED AS FOLLOWS:

1. DEFINITIONS
In this Agreement, the certain terms shall be defined as follows:

Assets: Real estate, structures, equipment, and intellectual property dedicated to, used by, or generated for use in the 9-1-1 communications system and associated emergency services.

Exhibit A
2 “County Assets” include property purchased or otherwise acquired by the County, including but not limited to starting costs and other costs where Users may have provided payment. “System Assets” include property purchased or otherwise acquired by the User directly without County assistance. Users who contribute to the purchase, acquisition, or generation of an Asset do not hold ownership rights in that asset. Assets, including County Assets and Systems Assets, do not include Public Entity Data.

County: The County has several roles as administrator of the System, provider of services, and as a recipient of services. A “County Service Department” refers to a department of the County that directly bills Emergency Communications for services.

County Board of Supervisors: The Board of Supervisors for the County of Marin, pursuant to Government Code section 25000, is the governing body for the County. It has final authority regarding all aspects of the 9-1-1 services and System.

Emergency Command Center (ECC): A facility designated to receive and process requests for emergency assistance, which may include 911 calls, determine the appropriate emergency response based on available resources, and coordinate the emergency response according to a specific operational policy.

Fiscal Year: The Fiscal Year for the County of Marin from July 1 of each year to June 30 of the following year.

Major Equipment or System Upgrades: Periodic replacement or upgrades to equipment, hardware, and software necessary to operate the 9-1-1 communications system and associated emergency services.

Public Entities: All municipalities or districts agreeing to an Agreement for 9-1-1 Emergency Communications & Dispatch Services with the County.

Public Entity Data: Public Entity service data, including call recordings and incident data.

Standards Group: The Standards Group is comprised of certain officers/officials of the fire protection agencies in Marin County that advise fire chiefs and fire agencies regarding operational matters.

Startup Costs: Expenditures necessary for the ECC to start operating, as determined by the County.

User(s): Any entity directly receiving emergency communications services from the County through ECC, including County Departments, such as but not limited to, the Emergency Medical Services vendor utilized by the County of Marin, and including the public safety departments and sub-entities of the Parties to this Agreement. The Parties understand and agree that each Party may have one or more Users of ECC services pursuant to this Agreement.

2. DIRECTOR OF THE EMERGENCY COMMAND CENTER
3 The Director of the ECC is a County officer who works within the Marin County Fire Department. The duties of the Director of the ECC (“Director”) are to plan, organize, coordinate, administer, and direct all activities of the ECC.

The Director is selected by the Marin County Fire Chief. In the selection of the Director, the Marin County Fire Chief shall seek concurrence from the Executive Committee, but the Marin County Fire Chief shall retain authority to select, hire, evaluate, discipline, and release the Director. In reviewing the performance of the Director, the Marin County Fire Chief shall consult with the Executive Committee, and may receive a written statement from the Executive Committee regarding the Director’s performance in meeting the standards herein, which shall become part of the overall review, but all personnel evaluation decisions regarding the Director shall be the sole purview of the Marin County Fire Chief.

The Director shall consult with the Executive Committee in matters related to ECC operational priorities, policies and problem solving. ECC operational decisions shall be the sole purview of the County, acting through the Director.

Where services are provided or administered by the ECC, and are not used by all the Parties, the representatives of those Parties using the respective services shall have primary responsibility for recommending operational policies with respect to those services. These policies shall not conflict with County-wide policies, with Marin County Fire Departmental policies or with ECCspecific policies. Any costs of special services shall be the responsibility of the Party(s) using those services. County shall determine policy on unique services used by specified Parties, considering their recommendations, made pursuant to this provision.

3. EXECUTIVE COMMITTEE
Membership of the Executive Committee shall consist of four (4) total members: the County Fire Chief and three (3) Fire Chiefs from the Public Entities, who shall be selected by the Marin Fire Chiefs’ Association. The Marin Fire Chiefs’ Association shall select at least one (1) Fire Chief from a city/town Public Entity and at least one (1) Fire Chief from a fire district Public Entity. The Executive Committee shall meet monthly and additionally as needed. Membership term will be determined by the Marin Fire Chiefs’ Association.

Key responsibilities of the Executive Committee include:

1. Developing and recommending operational requirements for ECC provided services and infrastructure improvements to the Director, as well as reviewing recommendations from the Standards Group. The Executive Committee shall have the authority to approve the addition of certain call-taking / dispatch related services as specified in Section 4 of this Agreement.

2. Assisting the Director to resolve issues, develop protocols, investigate technologies, and address other operational issues associated with emergency communications and dispatch services.
4 3. Providing recommendations to the Director on operational policies, goals, future expenses, and operational enhancements, including those that have budgetary implications.

4. Receiving reports from the Director on service goals and the status on meeting those goals, as well as issues that could affect costs to Public Entities and Parties.

5. Reviewing the annual budget, the annual audit of expenses, and any revenue.

6. The Executive Committee shall have the authority to approve or reject the acquisition of Major Equipment or System Upgrades, as specified in Section 9 of this Agreement.

7. The Executive Committee shall have the authority to determine the allocation of the collective 76% of Annual Operating Costs amongst Public Entities, as specified in Section 10 A. 3. of this Agreement.

8. Reviewing and recommending any expansion of dispatch services to additional agencies beyond those originally contracted with.

9. Recommending cost apportionment and Startup Costs for any Public Entity new to the Agreement and not included in the Startup Costs allocation in Table 1 below, including potential money credited back to the Parties.

The Executive Committee may appoint ad hoc Committee(s) as necessary to advise it on technical matters or to consider special issues.

In advance of addition of new technology or services that increase costs to Public Entities, the Executive Committee shall identify and recommend cost sharing and funding mechanisms as set forth in Section 10. This shall include technology and services that are funded by grants but that may have future additional costs such as for maintenance. The County shall not require additional contributions of the Public Entity outside the Cost Sharing Plan of Section 10 and the 9-1-1 Reserve Account of Section 9 without the written consent of the Public Entity.

4. COUNTY OBLIGATIONS
The County shall provide all answering services for fire and emergency medical calls made to the Emergency 9-1-1 telephone number.

The County shall provide all answering services for calls made to Users’ non-emergency, secondary telephone numbers, but excluding regular business telephone numbers.

The County shall dispatch User fire, and emergency medical field units and shall provide associated services, including status reporting and activity reports.

The County shall provide guidance on the treatment of emergency calls identified as “medical 5 calls” received by ECC.

The County shall, upon agreement with the individual Parties, provide responses to urgent or emergency data inquiries made by Users’ field units.

The County shall provide after-hours dispatch of User’s non-public safety (administrative) staff in accordance with operating procedures mutually agreed to by the User and County.

The County shall provide other additional public safety call taking/dispatch related services to Users as recommended by the Standards Group and approved by the Executive Committee.

Costs associated with the additional services shall be borne by the User agencies pursuant to written agreement.

The County shall provide and maintain all necessary consoles, and telephone systems, located in the ECC. The County shall operate, maintain, and otherwise manage all telecommunications sites and transmission media that interface with MERA radio system and are identified as components of the System that are necessary to facilitate the common, countywide public safety communications and emergency 9-1-1 dispatch system.

All other mobile, base, and remote radio and data transmission equipment and terminals designed to serve an individual User exclusively shall be provided for and maintained at that User’s expense.

County shall coordinate, administer, and maintain all systems to benefit all Parties and Users, including development of standard operating procedures that may include training of Parties’ and Users’ staff to meet their responsibilities. All systems shall be maintained and operated consistent with applicable federal, state, and local laws, rules, and regulations such as the State of California Department of Justice and Federal Communications Commission.

County, on behalf of all Parties, shall continue to seek grant opportunities, shall make applications for grants and other external sources of funds with authorization by the County Board of Supervisors, and shall utilize any such funds received to proportionately offset all Parties’ portion of project expenses.

County shall provide technical expertise in emergency communications and dispatch services and as well as associated administrative services such as, but not limited to, human resources, budgeting, auditor, treasurer, and technical support.

County shall timely notify the Executive Committee about pending County labor negotiations, County salary and benefit increases, County layoffs, County observance of winter recess, and similar, in so far as such issues could impact the delivery or costs of emergency communications services pursuant to this Agreement. County may consider input provided by the Executive Committee regarding the effects of such issues on their interests.

With the approval of the County Board of Supervisors, County shall be the signatory on agreements with third-party vendors for services such as, but not limited to, support of systems 6 required under this Agreement.

County shall provide appropriate management and supervision for all emergency communications and dispatch services including associated administrative services. The Standards Group may identify alternate options for services that would otherwise be provided by County. Any alternative services determined feasible by the Standards Group may be recommended to the Executive Committee and ultimately the County, which shall consider such recommendations in good faith subject to limitations of law.

The County shall bill to Public Entities all costs associated with providing 9-1-1 emergency call taking, non-emergency call-taking, fire dispatch, emergency medical dispatch, and other emergency communications or associated services in accordance with this Agreement.

The County shall support, participate in, and cooperate with financial and programmatic audits and reviews of the ECC as recommended by the Executive Committee.

For direct and indirect costs incurred under this Agreement, the County shall bill each Public Entity, together with invoices or other available supporting documents in a timely manner and in accordance with this Agreement.

5. RESPONSIBILITIES OF THE USERS AND PARTIES
Each Party shall assist the County by communicating issues regarding the management and operation of the emergency communications system and system components and shall provide technical and operational input necessary for effective design and use of the System to meet individual and collective needs.

Each Party shall be responsible for communicating with its constituents and governing bodies about the emergency communications systems.

Each Party shall, at its own cost, be responsible for the procurement, maintenance, and replacement of its assets that are not System Assets. Such assets must be (1) compatible with the systems used by the ECC, (2) serve an individual User, and (3) used by that User’s personnel at that Party’s expense. Each Party shall pay all costs associated with those assets.

Each Party using Mobile Data Communications System (MDCS) equipment shall, at its own cost, be responsible for procurement and utilization of equipment that is compatible with and will interface with the ECC’s system in place at that time. Parties and Users, at their own cost, shall be responsible for coordinating connectivity with the County.

Each Party shall comply with future operational requirements. This may include but is not limited to required operational agreements, training, or upgrades of systems to comply with state or federal requirements.

Where requested by the Director and/or the Executive Committee, all Parties shall cooperate in seeking grants or supporting the acquisition of external funding such as grants or earmarks. If 7 any portion of the emergency communications system is funded with monies received by any Party pursuant to a contract with the State or Federal government, all Parties shall comply, as required, with all the provisions of said contract, to the extent applicable to each Party. The Director shall distribute grant terms to all Parties. Upon request, the Party which is the grantee shall deliver a copy of said contract or grant or earmark documentation to any requesting Party at no cost to the requestor.

6. TERM, WITHDRAWAL AND TERMINATION OF THE AGREEMENT
The Effective Date of this Agreement shall be the date that the County signed this Agreement, which occurs after the Public Entity has signed the Agreement. The beginning date of services under this Agreement shall be July 1, 2024.

This Agreement shall remain in effect until terminated in accordance with the terms in Section 6 A. or 6 B. In addition, this Agreement may be voluntarily terminated by mutual agreement of the Parties in writing at any time. Where the Parties mutually agree to terminate this Agreement, the notice period may be waived.

If a Public Entity withdraws pursuant to this Section, the Agreement shall remain valid for those Public Entities that have elected to remain in this Agreement and any costs that are shared among the Public Entities shall be reallocated to reflect proportionate share for the Public Entities continuing to participate. All efforts shall be made to reduce service levels and associated costs to remaining Public Entities in the event of a party withdrawal. All costs allocated to the withdrawing Public Entity for the remainder of the Fiscal Year that a Public Entity withdraws in is the responsibility of the withdrawing Party.

In the event of withdrawal by a Public Entity which is providing resources (such as licenses, site, or other resources) to the benefit of all Users, that resource shall be left intact and in service and that Public Entity shall negotiate in good faith with the County and remaining Users for continuing use of that resource.

A. Voluntary Withdrawal.

A withdrawing Public Entity shall provide the County, Director, and the Executive Committee with written notice of intent to withdraw no fewer than five hundred forty-eight days before July 1 of the Fiscal Year in which the Public Entity’s withdrawal shall be effective. A voluntary withdrawal shall be effective only on July 1 of a Fiscal Year. The withdrawing Public Entity shall provide the Executive Committee with a written timetable for withdrawal and a proposed description of the way the withdrawal will be conducted. The withdrawing Public Entity’s plan for withdrawal shall minimize disruption to other Parties and Users. The withdrawing Public Entity shall provide any other appropriate information requested by the Executive Committee or the Director, to allow the development of strategies to mitigate disruption to the remaining Users and County. The Executive Committee and Director may modify the proposals for withdrawal.

Such withdrawing Public Entity shall continue to fund its portion of the budget pursuant to this Agreement through the effective date of withdrawal and shall continue to perform all its 8 obligations pursuant to this Agreement through the effective date of withdrawal.

A withdrawing Public Entity that elected to pay its Startup Costs over 15 years shall pay the remaining balance of its Startup Costs no later than 12 months prior to the date the Public Entity’s withdrawal is effective. The withdrawing Public Entity shall remain responsible for any services that shall continue to be provided, including regional dispatch services and for any outstanding debt service costs incurred in support of emergency communications System Assets.

Should County elect to voluntarily withdraw from the Agreement, the County shall provide written notice of intent to withdraw to all other Parties no fewer than two years prior to the effective date of the withdrawal. The County shall provide the Executive Committee with a written timetable for withdrawal and a proposed description of the way the withdrawal will be conducted. The County shall work with the Executive Committee to minimize disruption to other Parties and Users.

In the event of the County’s voluntary withdrawal within the first 15 years of the Agreement, Public Entities who paid the fifteen-year Startup Costs on a lump sum basis shall be refunded a portion of the lump sum paid Startup Costs, at a rate of 6 and 2/3% per year for each year remaining from the fifteen years, after subtraction of the time between the Effective Date and the effective date of the County’s withdrawal.

If the withdrawing Party is an Executive Committee member, that Party’s membership on the Executive Committee ends immediately upon notice of withdrawal unless otherwise agreed to in writing by the Executive Committee.

B. Termination for Cause.

The County, in consultation with the Director, may terminate the participation of any Public Entity or User for cause, including a Public Entity’s failure to fully fund or fully pay costs, as well as any other breach of this Agreement (default). Cause for termination includes noncompliance with any requirement imposed upon the Parties as specified in this Agreement.

The Termination for Cause process shall include the following steps:

1. The Parties will follow the Dispute Resolution Process outlined Section 14 of this Agreement.

2. Written notice by the Director or their designee to the Public Entity, with a copy to Executive Committee members. Such notice shall advise the Public Entity of the reason for possible termination. The notice shall further advise that the Public Entity may cure its default within thirty (30) days of the notice to avoid termination.

3. If the defaulting Public Entity begins to cure such default, the thirty (30) day cure period may be extended by additional thirty (30) day extensions, at the discretion of Director, for as long as the defaulting Public Entity continues to diligently prosecute such a cure to completion.

The County may terminate the defaulting Public Entity’s participation in the emergency 9 communications system or to take other appropriate measures (e.g., lien).

If the County determines that services provided under this Agreement be terminated, the termination shall be effective 90 days after step 3 in the Termination for Cause process above.

The County retains final authority and discretion to terminate a defaulting party and to determine the date that services provided under this Agreement shall be terminated.

A Public Entity terminated by the County for cause shall remain liable for its portion of System costs and Startup Costs, as well as applicable damages, collection costs, and interest.

The terminated Public Entity forfeits all other rights. If the terminated Public Entity holds a seat on the Executive Committee, that seat shall be reassigned immediately upon termination notice.

Rights of Remaining Parties. The Executive Committee may recommend that the County reallocate system costs proportionally among the remaining Parties. A Public Entity that has been terminated by the County or that has withdrawn from participation shall not be entitled to refund of any costs that it has incurred for the System to the date of termination.

7. SERVICE QUALITY AND CONDITIONS
The quality of System services to be provided to all Parties and Users shall, in the absence of explicitly adopted exceptions, be equal to or above established industry standards. The adopted standards and best practices shall be based upon those established by APCO, NFPA, NENA, POST, ISO, Cal OES 911 Branch, and others identified by the Executive Committee. In those areas where there are no industry standards, or where the established standard is not appropriate for Marin County, the Director shall recommend standards and advise the Executive Committee regarding budgetary, service level and other resources required to meet those standards. The Executive Committee shall consider those recommendations and agree to appropriate System standards in good faith.

Emergency Communications systems performance shall be measured in accordance with those standards developed as indicated above. The Director shall report at least annually to Parties and Users regarding performance. The Executive Committee shall review the level of performance being achieved for each Public Entity/User and for the whole operation in comparison to the standards and in comparison, to the levels of performance achieved in previous periods.

Established standards shall be achieved for each member Public Entity/User and for the System.

In reviewing System performance, the Executive Committee shall consider staffing, technology, or other limitations impacting the ability to meet standards. The reporting interval may differ for different standards. At least annually, however, the comprehensive set of measures shall be reported to the Parties and Users and shall be reviewed by the Executive Committee.

The County shall evaluate the feasibility of accreditation by appropriate accrediting groups, (i.e., CALEA, APCO, etc.), considering the investment of County staffing levels and County resources required. Final decision regarding pursuit of accreditation shall remain in the sole discretion of the County. The accreditations referred to by this provision of this Agreement do 10 not refer to or include accreditation of the County’s ambulance services provider.

The Executive Committee shall consider requests from Users desiring increased levels of service; such requests may be recommended to the Director, subject to staffing and other constraints, based upon the User’s agreement to pay the incremental costs of those enhanced service levels.

Procedures related to dispatch operations shall be developed by the Director, with input from the Executive Committee and Standards Group. Any dispute or conflict regarding a dispatch procedure shall be resolved by the Director.

The Director or Director’s designee shall promptly investigate all complaints received from any User or citizen and shall respond in a timely manner to the complaining party. The Director shall regularly report to the Executive Committee with a summary of complaints received and their resolution and shall provide additional information to individual Users involved in a complaint upon request.

8. BUDGET DEVELOPMENT PROCESS
Program and budget related decisions shall be developed by the County with input from the Executive Committee and ECC staff. The County Board of Supervisors shall have final authority over program and budget related decisions.

The Executive Committee shall review the ECC’s annual budget request prior to County’s budget hearings. The County shall provide all relevant information, including information about indirect costs, in a timely manner, allowing sufficient time for the Executive Committee to evaluate and make requests for information.

The Director shall provide reports on future budgets, current year budget management and cost control, personnel (recruitment, hiring, retention), and special project status on an ongoing and annual basis as requested by the Executive Committee.

County Administrator’s Office staff shall present ECC annual forecasts and recommended budgets for the County Board of Supervisors’ consideration, including information on alternative funding/service levels and County Service Department charges.

9. 9-1-1 RESERVE ACCOUNT
The purpose of the 9-1-1 Reserve Account is to fiscally support Equipment Replacement, acquisition of Major Equipment and/or Systems Upgrades (such as the purchase or subscription to a new Computer-Aided Dispatch software), and to spread out major expenditures over time, thereby reducing the need for large assessments to the Parties. The 9-1-1 Reserve Account will enable the Parties to better prepare budgets and facilitate long term fiscal planning.

In alignment with business best practice, the ECC shall, as soon as practical, maintain at least 10% of the annual operating budget in a reserve account. This account shall be funded by 11 Reserve Contributions and any surplus contributions left at Fiscal Year-end for the ECC. Once the reserve account is funded to 10%, any further surpluses will be reported to the Director and Executive Committee, who shall create a plan to use any surpluses for Major Equipment or Systems Upgrades. The 9-1-1 Reserve Account may also be used to fund any deficit between Parties’ contributions and actual expenditures.

The Executive Committee shall have the Authority to approve or reject the acquisition of Major Equipment or Systems Upgrades and related expenditures. In the event the Executive Committee rejects Major Equipment or Systems Upgrade(s), the County shall no longer be bound by the delivery and standards of services outlined in section 4 of this Agreement.

The ECC shall regularly report accounting for the 9-1-1 Reserve Account to the Executive Committee. As authorized by the County Board of Supervisors, the 9-1-1 Reserve Account will be for expenditures as recommended by the Director, with final determination on expenditures to be made by the County and will be maintained in an interest- bearing fund, until the funds are expended.

Funds in the 9-1-1 Reserve Account shall be readily accessible to the ECC to use for appropriate expenditures that benefit the Parties and Users.

The Director shall present 9-1-1 Reserve Account accounting reports to the Executive Committee as requested.

Accumulation of interest in the 9-1-1 Reserve Account will accrue to the benefit of the 9-1-1 Reserve Account and/or Major Equipment or Systems Upgrades.

10. COST SHARING PLAN FOR PARTIES AND USERS
A. Annual Operating Costs.

The “Annual Operating Costs” are defined as the annual costs of operating the ECC, as determined by the County, including staffing, technology maintenance and use, administrative services, and the delivery of dispatch services. Annual Operating Costs can also include reserve contributions, and any additional contributions to offset prior year(s) differences between budgeted and actual expenditures.

The County shall pay 24% of the Annual Operating Costs. Public Entities shall collectively pay 76% of the Annual Operating Costs, plus a 3.5% administrative fee which applies only to the Public Entities’ collective 76% share of Annual Operating Costs. Each Public Entity’s share of the Annual Operating Costs shall be subject to the contribution formula set forth below. Should a new Public Entity enter into a contract with the County for emergency communication and dispatch services during an annual budget period, the Parties shall meet and agree on all costs and service-level impacts.

1. Public Entities’ Contribution Formula:
12 The Director shall prepare Public Entities’ cost contributions in January of each year using the “Contribution Formula Definitions” outlined below. The Executive Committee shall review cost contributions no later than the end of February. The Director shall communicate contribution amounts to Public Entities for the following Fiscal Year by March of each year. Each Party’s contribution amount shall be determined by the following formula. The initial contribution amounts for the initial Fiscal Year is attached as Exhibit A.

2. Contribution Formula Definitions:

Contribution for each Party to this Agreement shall be calculated by the Director by using the following information:
a. Total Incidents: Number of CAD events for the previous two calendar years (Jan 1 – Dec 31), excluding event types that do not require a response, including but not limited to drills, alarm/sprinkler test information, controlled burns, fire watch, information call for the fire departments, and others as determined by the Standards Group and communicated to the Director.
b. Population: Official decennial census from the U.S. Census Bureau for the Marin County area, as available on Marin Map.
c. Public Entity’s percent of Total Incidents: Incidents assigned to a Public Entity through its “DGroup” designation as determined through the Computer Aided Dispatch software, divided by Total Incidents for the same time period = B d. Public Entity’s percent of Population = Census population for a specific Public Entity divided by Marin County Population = C
e. Annual Proposed Budget = The projected costs of operating the ECC for the following Fiscal Year, including salaries, services and supplies, insurances, reserve contributions, and any additional contributions to offset prior year(s) differences between budgeted and actual expenditures.
f. Annual Proposed Budget of the ECC (July – June) times 76% = A g. Administrative Fee: 3.5% of the Public Entity’s share of the ECC Annual Operating Costs

3. Calculation of Each Participating Public Entity’s Contribution:

The amount of each Public Entity’s contribution shall be calculated as follows:

Public Entity’s share of Annual Operating Costs= { [(A x B) x 0.5 ] + [(A x C) x 0.5] } *1.035 In addition to the foregoing formula, the County may, after consultation and recommendations 13 with the Executive Committee, augment the formula on a pro rata basis to include provisions of special funding for any purpose such as, but not limited to, adding to the 9-1-1 Reserve Account, supporting needed projects to replace software, hardware, dispatch furniture, tenant improvements, etc. Withdrawals from the 9-1-1 Reserve Account shall be recommended to the County through the Director.

The County may consult with the Executive Committee and may choose to select other source documents to replace those defined in the Formula Definitions above if the County determines that the new documents provide more accurate information.

If the Public Entities seek to change the Contribution formula, other than the County’s contribution rate of 24%, the Executive Committee shall make a recommendation to the Public Entities and, communicate it to the ECC Director in writing, signed by all Public Entities, before January 1st for application in future Fiscal Years.

B. Payment of Annual Operating Costs, Delinquency and Disputes Payment: ECC shall invoice each Party separately, in December and April of each year for Annual Operating Costs, and other special charges to Parties and Users. The payment shall be due (“Due Date”) thirty (30) days after the billing date.

Invoices shall be sent via email to the email address listed in the signature block of this Agreement, unless County makes other agreement with the Public Entity. Mailing addresses and email addresses may be changed only with written notice, via U.S. Mail or email, to the Director.

Delinquency: If a Party does not pay its fees for service as set forth above on or before the Due Date, the amount unpaid shall be deemed delinquent. A “Delinquency Fee” in the amount of two percent (2 %) of the delinquent amount shall be added to the amount owed and charged to the Party at the discretion of the County. The delinquency fee shall be applied to the amount owed (the amount owed includes any previously added delinquency fee) every thirty (30) days until such time the bill is paid in full. If a Party does not pay the delinquent amount and any delinquency fee within ninety (90) calendar days from the Due Date, the County is authorized to withhold and offset from any lawful source whatsoever otherwise due to the Party, including the regular apportionment of property tax revenue, an amount sufficient to satisfy the delinquent amount and delinquency fees.

Billing Dispute: If a Party or Parties dispute payment owed to County, each Party shall notify County within 15 calendar days of its receipt of its invoice. This notice shall include sufficient details about the dispute for County to review and act. County shall provide any requested information within 15 calendar days. If County is unable to respond within 15 calendar days, the Party disputing the billing shall be relieved of any delinquency payment until 15 days after the information is provided.

C. Startup Costs.
“Startup Costs” are defined as all expenditures necessary for the ECC to start operating, as 14 determined by the County, including:
-Cost of MCFD-hired personnel working or training to open and operate the ECC up until the official opening of the ECC, including fees, salaries and benefits, cost of obtaining licensing and certifications, cost of performing testing and backgrounds etc. -Purchase of technology systems and software, furniture, materials, equipment or services, including consulting, subscription, and maintenance services as operationally or administratively necessary for operating the ECC, up until the close-out of the ECC facility’s construction project, as determined by the County
-Cost of “Tenants Improvements” and all other costs related to construction of the ECC facility, up until the close-out of the ECC facility’s construction project, as determined by MCFD.

One year after the issuance of the certificate of occupation for the ECC facility, Startup Costs expenditures will be reconciled with previously invoiced costs. Within 60 days, the County will issue either a credit or an invoice based on final reconciliation.

The County shall pay 50% of the first $3,000,000 of all Startup Costs, and 24% of all Startup Costs above and beyond the initial $3,000,000. Public Entities shall collectively pay 50% of the first $3,000,000 of all Startup Costs, and 76% of all Startup Costs above and beyond the initial $3,000,000.

The Startup Cost allocation to each Party is set using July 1, 2021, to June 30, 2023, Incidents and population data (as described in the Contribution formula) and established as follows:

Table 1: Startup Costs allocation
Startup Costs
Cost allocation %
for the first
$3,000,000
Cost allocation %
for all Startup
Costs beyond the
initial $3,000,000
Novato 12.01% 18.26%
San Rafael 15.75% 23.94%
Ross Valley 4.75% 7.22%
Kentfield 1.52% 2.31%
Central Marin 5.09% 7.74%
Southern Marin 8.82% 13.41%
Tiburon 2.06% 3.13%
Subtotal non-County agencies: 50% 76%
Subtotal County: 50% 24%
Total 100% 100%
The Public Entity may pay Startup Costs in one lump sum, or County shall allow Public Entity to 15 spread its portion of the Startup Costs annually over 15 years. An amortized fee of 2% on the unpaid balance shall be charged for Public Entity wishing to pay Startup Costs annually over 15 years. Public Entity shall elect whether to pay in one lump sum or over 15 years by March 30, 2024.

Should Public Entity select payment over 15 years, pay shall be due twice a year and shall be paid by the Due Date for Public Entity’s share of Annual Operating Costs with the same penalties for late payment, as defined above.

An example of estimated Startup Costs and Annual Operating Costs for FY 2024-25 are presented in Attachment A.

All equipment and materials obtained under this agreement shall be used by the County exclusively for the purposes set-forth in this agreement.

11. RECORDS AND CONFIDENTIALITY
Parties and their officers, employees, agents, and subcontractors shall comply with all federal, state, and local laws which provide for the confidentiality of records and other information. No Party shall disclose any confidential information, any confidential records, or other confidential information received from any Party to this agreement or prepared in connection with the performance of this agreement, unless the other Party specifically permits such disclosure of records or information. All requests for disclosure of confidential information shall be promptly transmitted to the owner of the information. Notwithstanding these duties of confidentiality, the Parties acknowledge that the Parties and the County are government agencies subject to the California Public Records Act, which requires disclosure of public records subject to exceptions.

The Parties and the County shall mutually cooperate to comply with the California Public Records Act disclosure obligations, consistent with these confidentiality obligations.

The County shall prepare, maintain, and preserve all reports and records that may be required by federal, state, or local rules and regulations related to services performed under this Agreement.

The County shall maintain such records in accordance with the provisions of the County and ECC Record Retention policies. The Parties shall maintain such records in accordance with their records retention policies. If any litigation, claim, negotiation, audit exception, or other action relating to this agreement is asserted, the County and the Parties shall retain such records until such action is resolved.

12. COUNTY INDEMNIFICATION OF PUBLIC ENTITIES AND PUBLIC ENTITIES’

WAIVER OF CLAIMS AGAINST THE COUNTY
County hereby agrees to indemnify and hold harmless each Public Entity, its officers, agents, employees, and authorized volunteers from any and all claims, demands, judgments or decrees made or rendered against each Public Entity, its officers, agents or employees by reason of any injury, death or damage suffered or sustained by any person or entity caused by, or alleged to have been caused by or arising out of the provision of the emergency communications services by the County as set forth in this Agreement.
16 Further, County, at its own cost, expense and risk, shall defend any and all suits, actions, or other legal proceedings arising from the provision of emergency communications services by the County pursuant to this agreement that may be brought or instituted by third parties against each Public Entity, its officers, agents, employees, or authorized volunteers, and shall pay and satisfy any judgment or decree that may be rendered against each Public Entity, its officers, agents or employees in any such suit, action, or other legal proceedings. Each Public Entity agrees to promptly notify County of any suit, action, or other legal proceeding asserted against it by third parties which arises from the provision of emergency communications services as specified in this Agreement and each Public Entity agrees to cooperate with County in the defense of such claims.

In return for and in recognition of County’s acceptance of liability, as set forth above, Public Entity agrees that it shall not sue, make any demand or claim, or otherwise prosecute or assert liability against the County for any claim, demand, judgment, or decree of any nature caused by or arising out of the provision of the emergency communications services by the County set forth in this Agreement. This waiver of liability against the County by the Public Entity applies to claims, demands, judgments or decrees which are asserted by third parties. This waiver of liability shall not apply to any disagreement or dispute between any of the Parties that arise concerning the interpretation, implementation and/or enforcement of any of the terms or subject matter of this Agreement, which shall be subject to the Section 14 Dispute Resolution Process.

The indemnification and defense obligations assumed by County and the waiver of liability against the County agreed to by the Public Entities, established above, shall survive the termination of this Agreement, the withdrawal of any Party from this Agreement, and the termination of any Party from this Agreement. These obligations and the waiver of liability shall extend to the expiration of the statute of limitations applicable to any claims arising from this Agreement and the provision of emergency communications services pursuant to this Agreement.

13. INSURANCE
Without limiting the foregoing indemnification, all Parties shall maintain in force at all times during the performance of this Agreement, a policy or policies of insurance as follows, and in the minimum limits of liability as stated herein:

1. Comprehensive general liability, including but not limited to premises, personal injuries, products, and completed operations for combined single limit of not less than $1,000,000 per occurrence.

2. Comprehensive automobile liability, including but not limited to property damage, bodily injury, and personal injuries for combined single limit of not less than $1,000,000 per occurrence.

3. Workers’ Compensation covering statutory requirements of the State of California and Employer’s Liability of not less than $1,000,000 per occurrence.

In the event any Party is lawfully self-insured in any or all of the aforementioned insurance 17 areas, upon the request of a Party a letter certifying those areas of coverage, and in the minimum amounts as set forth in this Agreement, shall be furnished to the requesting party prior to execution of this agreement.

Except with respect to Workers’ Compensation insurance, each Party maintaining commercial insurance or excess insurance shall provide an endorsement naming the County, its officers, agents, and employees as additional insureds and shall provide that such commercial insurance is primary to any other commercial insurance maintained by the County; and the County shall, under any commercial insurance or excess insurance it maintains, provide an endorsement naming each Party, its officers, agents, and employees as additional insureds and shall provide that such commercial insurance is primary to any other commercial insurance maintained by each Party.

14. DISPUTE RESOLUTION PROCESS
Should any disagreement or dispute between any of the Parties arise concerning interpretation, implementation and/or enforcement of any of the terms or subject matter of this Agreement, those Parties shall submit such dispute to mandatory mediation before an agreed upon mediator, each Party to pay an equal share of the mediation fees and each Party to pay its own attorneys’ fees and legal costs. Should the Parties be unable to agree upon a mediator, they shall agree upon a mediation service and shall have that service select a mediator for them.

Should mediation be unsuccessful, then the Parties each agree that they shall submit their dispute to binding arbitration before a mutually-agreeable arbitrator. If they cannot agree upon an arbitrator, they shall select an arbitration service which shall select an arbitrator for them. The Parties each shall pay an equal portion of the arbitration fees and each Party shall pay its own attorneys’ fees and legal costs, it hereby being agreed that the arbitrator shall have no authority to award attorneys’ fees or costs to any prevailing Party. The Parties hereby expressly waive any and all rights to have disputes under this Agreement decided by court action, court trial, jury trial or any other legal action of any kind or type, other than the mandatory mediation and binding arbitration process specified above. However, in emergency or extraordinary circumstances, any Party may seek equitable or injunctive relief to preserve the status quo pending occurrence of the mediation/arbitration process herein specified. It is the express intent of the Parties to have any and all disputes under this Agreement resolved by the above-specified mediation/arbitration process and in as timely and economical manner as possible.

15. DATA OWNERSHIP
All data, records, voice, video, and reports relating to the ECC, whether in existence at the Execution Date hereof or compiled thereafter in the course of performing this Agreement, shall be treated by County and its subcontractors as the exclusive property of County and the furnishing of such records, or access to such items by, County and/or its subcontractors, shall not grant any express or implied interest in or license to any Public Entity and/or its subcontractors relating to such records other than as is necessary to perform and provide the services from this Agreement to the ECC. Upon request by a Public Entity and without regard to the default status of the Parties under the Agreement, County and/or its subcontractors shall deliver in a reasonable timeframe available data, records, voice, video and reports relating to the EEC in electronic format and in such hard copy as exists on the date of the request of the Public Entity, with the 18 Public Entity paying any costs related to data extraction.

16. GENERAL PROVISIONS
Amendment: This Agreement may be amended or modified only by an instrument in writing signed by all the Parties hereto.

Waiver: Any waiver of any terms and conditions hereof must be in writing and signed by the Parties hereto. A waiver of any of the terms and conditions hereof shall not be construed as a waiver of any other terms or conditions in this Agreement.

Successors and Assigns: This agreement and the rights, privileges, duties, and obligations of the Parties hereunder, to the extent assignable or delegable, shall be binding upon and inure to the benefit of the Parties and their respective successors, permitted assigns, and heirs.

Assignment: No Party may assign, sell, or otherwise transfer its interest or obligations in this agreement without the prior written consent of the County upon the recommendation of the Executive Committee. Any organization wishing to participate in this system shall participate through this Agreement and may not participate through agreements with other participating agencies. Any such purported assignment is null and void.

Compliance with Applicable Law: The Parties shall comply with all applicable federal, state, and local laws and regulations in performing this Agreement.

Severability: If any part, term, or provision of this Agreement shall be held void, illegal, unenforceable, or in conflict with any law of a Federal, State or Local Government having jurisdiction over this agreement, the validity of the remaining portions or provisions shall not be affected thereby.

Heading: The section and paragraph headings are for convenience only and shall not be used to interpret the terms of this Agreement.

Time is of the Essence: Time is of the essence in each and all of the provisions of this Agreement.

Jurisdiction and Venue: This Agreement shall be governed by and interpreted under the laws of the State of California. Venue of any dispute arising from this Agreement shall be in the Superior Court of California, in the County of Marin.

Construction of Agreement: The Parties agree that each Party has fully participated in the review and revision of this Agreement and that any rule of construction to the effect that ambiguities are to be resolved against the drafting Party shall not apply in the interpretation of this Agreement or any amendment hereto.

Counterparts: This Agreement may be executed in two or more counterparts, each of which shall be deemed an original, but all of which together shall constitute one and the same agreement. 19 Authority: Any individual executing this Agreement on behalf of a Party represents and warrants hereby that he or she has the requisite authority to enter into this Agreement on behalf of such Party and to bind the Party to the terms and conditions of the same.

Integration: This Agreement, including the exhibits hereto, shall represent the entire agreement between the Parties with respect to the subject matter hereof and shall supersede all prior negotiations, representations, or agreements, either written or oral, between the Parties as of the effective date hereof.

Change of Address: The mailing addresses, email addresses, phone numbers, and contacts may change, and it is the responsibility of the Parties to notify each other as specified within ten days of said change.

Notices: Notices required under this Agreement shall be emailed or delivered personally or by first-class, postage pre-paid mail as follows:

COUNTY OF MARIN
Jason Weber
Marin County Fire Chief
PO Box 518
Woodacre, CA 94973
[email protected]

CENTRAL MARIN FIRE AUTHORITY
Attn: Ruben Martin
Fire Chief
342 Tamalpais Drive
Corte Madera, CA 94925
[email protected]
For the County of Marin: For Central Marin Fire Authority Stephanie Moulton-Peters Charles Lee
President Fire Council, Chairperson
County of Marin Board of Supervisors Central Marin Fire Authority Signature: Signature:

Date: Date:
20 Attachment A: Estimated Startup Costs and Annual Operating Costs for FY 2024-25

CENTRAL MARIN FIRE COUNCIL

STAFF REPORT
1 VI.D.

REPORT DATE: October 10, 2023
MEETING DATE: November 09, 2023
TO: Central Marin Fire Authority Council
FROM: Management Committee
Ruben Martin, Fire Chief
SUBJECT: Resolution No. 2023/11 Establishing Dates and Times for The Regular Meetings of The Fire Council of The Central Marin Fire Authority for 2024        
RECOMMENDED ACTION:

That Council adopt Resolution No. 2023-11 establishing the dates and times for the regular meetings of the Fire Council for 2024.

BACKGROUND/DISCUSSION:

It is necessary for the Central Marin Fire Council to establish a regular meeting schedule for the 2024 calendar year. In accordance with the Brown Act, these meetings shall be noticed to the public 72 hours prior to the start time. The Fire Council is scheduled to hold its meetings on the same dates following Police Council meetings.

At the direction of the Fire Council and the Management Committee, and in coordination with the Central Marin Police Council, the Fire Council has established a schedule of four regular meetings per year. For calendar year 2024, the meetings are proposed to be held on the second Thursday in February (February 08), the second Thursday in May (May 09), the second Thursday in August (August 08), and the second Thursday in November (November 14) at 6:30 p.m., or following the conclusion of the Police Council meeting, whichever is later. This start time allows the Fire Council meeting to convene immediately following the Police Council meeting and eliminates unnecessary lag time between the two meetings.

ENVIRONMENTAL IMPACT:

This activity is not defined as a project under CEQA (Section 15378 CEQA Guidelines). 2 FISCAL IMPACT:

There is no fiscal impact associated with the approval of this item.

OPTIONS:

1. Adopt the attached resolution as presented.

2. Adopt the attached resolution with modifications.

3. Take no action at this time and provide other direction to staff.

ATTACHMENTS:

1. Proposed Resolution No. 2023/11
3 ATTACHMENT 1
Proposed Resolution No. 2023/11
RESOLUTION NO. 2023/11

A RESOLUTION OF THE CENTRAL MARIN FIRE COUNCIL OF THE CENTRAL

MARIN FIRE AUTHORITY ESTABLISHING DATES AND TIMES FOR REGULAR

MEETINGS OF THE CENTRAL MARIN FIRE COUNCIL
FOR 2024
WHEREAS, the Central Marin Fire Authority wishes to set regular meetings and start times for the year 2024 as follows: the second Thursday in February, the second Thursday in May, the second Thursday in August, and the second Thursday in November; and
WHEREAS, these regular meetings will be held at 6:30 p.m., or upon conclusion of the meeting of the Central Marin Police Authority Police Council, whichever is later, in the community room of the Central Marin Police Authority main station located at 250 Doherty Drive in Larkspur, or via a publicly accessible Zoom Videoconference should inperson meetings be unable to be held; and WHEREAS, Fire Council meeting agendas will be posted on the Central Marin Fire Authority website and will be noticed 72 hours prior to the start time in accordance with the Brown Act.

NOW, THEREFORE BE IT RESOLVED, that the Central Marin Fire Council approves of the regular meeting schedule for the year 2024.
***********************
IT IS HEREBY CERTIFIED that the foregoing Resolution was duly passed and adopted by the Fire Council of the Central Marin Fire Authority at a Regular Meeting thereof held this 9th day of November 2023 by the following vote, to wit:

AYES: Councilmembers:

NOES: Councilmembers:

ABSENT: Councilmembers:

APPROVED:

Charles Lee, Authority Chair
ATTEST:

Lorena Barrera, Authority Clerk