Consent-General Government # 15.
Board of Supervisors
Financial Services
- Meeting Date:
- 04/14/2026
- Brief Title
- Approve Budget Revision West Plainfield 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; Maria Meza, Accountant lll, x8120
Supervisorial District Impact:
District 2
Subject
Adopt budget resolution revising the West Plainfield Fire Protection District 2025-26 budget to recognize a decrease in special assessment revenue and an increase in the use of Capital Asset Reserve fund balance for the replacement of a fire engine. (No general fund impact) (4/5 vote required) (Haynes/Au Young)
Recommended Action
Adopt budget resolution revising the West Plainfield Fire Protection District 2025-26 budget to recognize a decrease in special assessment revenue and an increase in the use of Capital Asset Reserve fund balance for the replacement of a fire engine.
Strategic Plan Goal(s)
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Robust Economy |
Reason for Recommended Action/Background
West Plainfield Fire Protection District (WPFPD) 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:
- $36,143 decrease in special assessment revenue due to changes in collectibility for certain parcels.
- $372,000 purchase of a used fire engine replacing WPFPD's 2003 E30 fire engine fund by WPFPD's Capital Asset Replacement Reserve fund balance and available unrestricted fund balance. Purchase costs are offset by $15,000 of proceeds from the sale of a separate utility vehicle.
- Other changes include a $6,081 increase in services and supplies; $20,000 increase in appropriations for contingencies; $15,500 increase in use of Accrued Leave Reserve Fund Balance; and $1,200 increase in additions to WPFPD-QSEHRA Fund Balance Reserve.
The various adjustments mentioned above required the District to increase their budgeted use of available fund balance from $137,920 to $177,844.
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 West Plainfield Fire Protection District to complete items required for their budget revision.
Competitive Bid Process/Vendor Performance
N/A
Fiscal Impact
Fiscal impact (see budgetary detail below)
Fiscal Impact (Expenditure)
- Total cost of recommended action:
- $ 963,995
- Amount budgeted for expenditure:
- $ 1,363,276
- Additional expenditure authority needed:
- $ 399,281
- On-going commitment (annual cost):
- $ 0
Source of Funds for this Expenditure
- General Fund
- $0
Attachments
- Att. A. West Plainfield FPD Board Minutes 08/19/2025
- Att. B. West Plainfield FPD 12/16/2025
- Att. C. West Plainfield FPD Revised Budgets
- Att. D. Budget Resolution
Form Review
| Inbox | Reviewed By | Date |
|---|---|---|
| Tom Haynes | Tom Haynes | 04/06/2026 09:08 AM |
| Financial Services | KauXue Thao | 04/06/2026 09:39 AM |
| County Counsel | Kimberly Hood | 04/07/2026 05:55 PM |
| Cindy Perez | Cindy Perez | 04/08/2026 10:23 AM |
- Form Started By:
- Bowen Au Young
- Started On:
- 03/11/2026 10:57 AM
- Final Approval Date:
- 04/08/2026