Consent-General Government # 21.
Board of Supervisors
Financial Services
- Meeting Date:
- 07/22/2025
- Brief Title
- Approve Budget Revision for Capay Valley Fire Protection District
From:
Tom Haynes, Chief Financial Officer, Department of Financial Services
Staff Contact:
Bowen Au Young, Accounting Manager - CPA, Department of Financial Services, x8182
Supervisorial District Impact:
District 5
Subject
Adopt budget resolution amending the Capay Valley Fire Protection District (CVFPD) 2024-25 budget by decreasing total revenues and total expenditures by $35,481 resulting primarily from Cal Fire Strike Team participation, deferred purchase of capital equipment, and other unanticipated changes. (No general fund impact) (4/5 vote required) (Haynes/Au Young)
Recommended Action
Adopt budget resolution amending the Capay Valley Fire Protection District (CVFPD) 2024-25 budget by decreasing total revenues and total expenditures by $35,481 resulting primarily from Cal Fire Strike Team participation, deferred purchase of capital equipment, and other unanticipated changes.
Strategic Plan Goal(s)
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Thriving Residents |
Reason for Recommended Action/Background
Capay Valley Fire Protection District (CVFPD) is in need of a budget adjustment due to several factors that occurred throughout the year that were not accounted for or differed from the original budget. These adjustments include:
- Participation in CAL FIRE Strike Teams: CAL FIRE Strike Teams are part of the state's mutual aid system and may be deployed to assist with large wildfires. The California Governor's Office of Emergency Service (CalOES) plays a key role in coordinating Strike Team deployments and resource allocation during emergencies. Recent fire incidents required CVFPD participation in various Strike Teams in the Gold Complex Fire, Shelley Fire, Palisades Fire and others. CVFPD incurred additional Salary and Benefit expenses and Other Charges for their strike team participation. The District received CAL FIRE and CalOES cost reimbursements of $261,680 that was not anticipated at the beginning of the fiscal year. The District is requesting to approve a budget adjustment to recognize this unanticipated revenue of $261,680; Salary and Benefit expenses of $98,203 and Other Charges of $22,000.
- Deferred Capital Equipment Purchase: CVFPD was scheduled to take possession of a new fire engine by the end of FY24/25. The District originally budgeted $200,000 under Equipment for this capital purchase. However, the build schedule for the new engine has been pushed back to October 2025. Thus, the District is requesting to reduce the Equipment budget by $200,000.
- Other unanticipated budget adjustments: CVFPD anticipated receiving $46,666 in revenue from Yocha Dehe; however, the District only received $30,000, resulting in a $16,666 reduction in revenue. CVFPD had less expenses related to Services and Supplies totaling $13,400 for the year.
The various adjustments mentioned above allowed the District to reduce their budgeted use of available fund balance from $280,495 to zero and allow for a contribution to their unassigned fund balance of $57,716.
Collaborations (including Board advisory groups and external partner agencies)
Yolo County Department of Financial Services Accounts Payable/Special Districts has been working closely with the Capay Valley Fire Protection District to complete items required for their budget revision (see Att. B).
Competitive Bid Process/Vendor Performance
N/A - The costs have already been incurred.
Fiscal Impact
Fiscal impact (see budgetary detail below)
Fiscal Impact (Expenditure)
- Total cost of recommended action:
- $ 741,680
- Amount budgeted for expenditure:
- $ 777,161
- Additional expenditure authority needed:
- $ -35,481
- One-time commitment:
- Yes
Source of Funds for this Expenditure
- General Fund
- $0
Further explanation as needed:
Fire engine build schedule changes are typical and timing of incurred costs changes frequently. Strike team participation was not anticipated. The State CalFire and CalOES funds will cover costs of Strike team expenses.
Attachments
Form Review
| Inbox | Reviewed By | Date |
|---|---|---|
| Tom Haynes | Tom Haynes | 07/14/2025 02:51 PM |
| County Counsel | Debra Nichols | 07/14/2025 03:15 PM |
| Tom Haynes | Tom Haynes | 07/15/2025 09:12 AM |
| County Counsel | Julie Dachtler | 07/15/2025 10:59 AM |
| Financial Services | KauXue Thao | 07/15/2025 11:23 AM |
| County Counsel | Kimberly Hood | 07/16/2025 06:07 PM |
| Yen Nguyen | Yen Nguyen | 07/17/2025 09:25 AM |
- Form Started By:
- Debra Nichols
- Started On:
- 06/06/2025 01:32 PM
- Final Approval Date:
- 07/17/2025