Placer County Grand Jury • 2015-2016

Placer County Grand Jury Newcastle Fire Protection District Measure F Accounting and Accountability June 23, 2016

Published: June 23, 2016 17 pages

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Findings and Recommendations 7 findings

It is not readily apparent to the general public that the Newcastle Fire Protection District Budget accounting code 8105 Special Tax is combination revenue from both Measure F and Measure B. Therefore, it is not clear to the public that Measure F funds are being spent on firefighter’s salaries and benefits.

Related Recommendations (1)

Newcastle Fire Protection District adhere to the appeals and exception processes as set forth in Measure F and Measure B.

Revenue generated from Measure F assessments is less than annual employee salaries and benefits. According to the Auditor-Controller’s reconciliation of Newcastle Fire Protection District revenues and expenses, firefighter wages have consistently been greater than the revenue generated by Measure F. Therefore, the Grand Jury has determined that revenues from Measure F were spent on firefighter’s salaries and benefits.

Related Recommendations (1)

The revenue generated from Measure F and Measure B be designated with separate accounting codes in the Newcastle Fire Protection District budget.

Accounting code 8105 Special Tax revenues for Measure F and B for Fiscal Years 2013- 2014 and 2014-2015 virtually mirrors the Auditor-Controller’s reconciliation of the same accounting periods.

Related Recommendations (1)

The Newcastle Fire Protection District develop an off-site storage and back-up of assessment records, including appeal and exception requests, in coordination with a recovery plan in the event records are lost or destroyed.

There is no internal review of the Measure F or Measure B assessments for accuracy.

Related Recommendations (1)

At least one Board Member and the Fire Chief are cross trained in the operations and calculations of the property owner assessments to ensure accurate processing.

The Newcastle Fire Protection District lacks any access to a back up of assessment records or a recovery plan if the records are lost or destroyed.

Related Recommendations (1)

At least one of the cross trained individuals also check the final calculations for accuracy of any property exceptions.

The Newcastle Fire Protection District is not following the procedural requirements set forth in Measure F and Measure B for handling requests for appeals and exceptions.

Related Recommendations (1)

To guarantee accuracy, consistency, and transparency to property owners, the Newcastle Fire Protection District publish online, by Assessor Parcel Number, Measure F and Measure B assessments along with all exceptions that have been granted.

The Newcastle Fire Protection District indicated in their 2013 response that they would implement several of the 2012-2013 Grand Jury recommendations. Recommendations #1 through #3 have not been implemented and are still applicable as they would improve transparency and accountability. Conclusion The Grand Jury concludes the revenue generated from Measure F is being properly allocated to firefighter’s salaries and benefits. However, the Newcastle Fire Protection District, like all special districts, has a duty to run its organization in a transparent, accountable, and responsible manner. The Newcastle Fire Protection District is not meeting this obligation to improve transparency and accountability. The pubic trust is diminished when the Board fails to implement Grand Jury recommendations they agreed to and stated would be implemented. The proper processing and safeguarding of special tax assessment records is not being given proper attention at Newcastle Fire Protection District. Just as the district has invested in new firefighting equipment to best serve its residents; it also needs to invest in an off-site back up record keeping system. The differing language of Measure F and Measure B governing the appeals and exception process for property owners presents a unique bureaucratic challenge for the Newcastle Fire Protection District. Nonetheless, it is the Board’s responsibility to ensure that each Measure’s specific language is followed. With the proper training and written procedures in place, the Newcastle Fire Protection District can improve the accuracy, consistency, and accountability of the Measure F and Measure B appeals and exception process.

Related Recommendations (1)

There be a printed form at the Newcastle Fire Protection District office, and available online, for use by property owners in the appeals and exceptions process as outlined in both Measure F and Measure B (See Attachments A and B).

Additional Recommendations 4

These recommendations are not explicitly linked to specific findings.

R8

The Newcastle Fire Protection District implement the 2012-2013 Grand Jury Recommendations #1, #2, and #3 as indicated in their 2013 response to the 2012 - 2013 Grand Jury Final Report.
R9

The Newcastle Fire Protection District only accept a request for an appeal or exception on an approved written form.
R10

The Newcastle Fire Protection District provide the property owners an acknowledgement of the original filing of an appeals and/or exception form to improve accuracy, consistency, and transparency.
R11

The Newcastle Fire Protection District maintain an accurate tracking log, from initiation to outcome, for all appeals and exception requests. Request for Responses: Recommendations Requiring Response Response Due Date Mr. Jim Jordan R1-R11 September 30, 2016 Chairman of the Board of Directors Newcastle Fire Protection District 461 Main Street Newcastle, CA 95658 Copies sent to: Mr. Andrew Sisk Placer County Auditor-Controller 2970 Richardson Drive Auburn, CA 95603 Ms. Kristen Spears Placer County Assessor 2980 Richardson Drive Auburn, CA 95603 Ms. Jenine Windeshausen Placer County Treasurer-Tax Collector 2976 Richardson Drive Auburn, CA 95603 Mr. Mitch Higgins Newcastle Fire Chief 9211 Cypress St. Newcastle, CA 95658 Attachment A: Measure F Appeal Instructions June 3, 1997 Section XIII. Requests for exceptions: Any property owner who believes that a parcel of property which they own should not be charged as per this schedule must request such exception in writing to the Fire Chief. Such requests for exception shall include the description of the property in question, including the parcel numbers, name of the owner, physical description and location of the property along with a detailed explanation of why this property should be an exception. The Fire Chief shall conduct a through investigation and as soon as possible prepare a recommendation concerning the requested exception. A copy of this recommendation shall be given to the property owner and the matter shall be scheduled for presentation at the next regularly scheduled Meeting of the Board of Directors. The person requesting the exception shall be given notice of the date and time of such review by the Board of Directors and shall be given the opportunity to make a reasonable presentation of the facts and circumstances which in their opinion give rise to the exception. The Chairman of the Board shall direct the time and manner of such presentation. The Board of Directors may determine that additional information is needed, and if so may continue the matter as necessary in order to allow for collection or review of the matter as required for a fair review of the request. The Board shall determine the validity and extent of any exception requested. The decision of the Board is Final. The Board of Directors shall notify the County concerning any change which may result from the decision concerning the tax for the parcels reviewed. Any exception which has been finally approved by the Board of Directors may be reviewed by them at any time based upon a change in the circumstances which gave rise to the exception, and the Board may determine that based upon changes the property is no longer subject to the exception. In such circumstance, the property owner will be so notified by the Board and may be given opportunity to present information to the Board of Directors. The exception may be reduced or removed entirely. Any such changes would be reflected in the next fiscal year beginning on July 1st following the date of such decision by the Board of Directors. Attachment B: Measure B Appeal Instructions March 6, 2012 Section 10: Any property owner who is assessed a special tax as provided for herein may appeal any determination by the District concerning the nature of the use of the property or the calculation of the amount of the tax by filing a notice of appeal with the District offices. Any such appeal shall be filed by December 1st of the calendar year for which the tax is levied. The appeal shall be filed on the form provided by the District and shall contain a statement by the property owner as to the nature and basis for the appeal in accordance with District’s appeal procedure. Attachment C: Auditor-Controller Measure F & B Revenue, Salaries - 13 - R e v e n u e s : P ro p e rty ta x e s In te re s t In te rg o v e rn m e n ta l D ire c t c h a rg e s - M e a s u re D ire c t c h a rg e s - M e a s u re O th e r c h a rg e s fo r s e rv ic e D o n a tio n s M is c e lla n e o u s T o ta l re v e n u e s E x p e n d itu re s : S a la rie s a n d b e n e fits S e rv ic e s a n d s u p p lie s C a p ita l a s s e ts : E q u ip m e n t B u ild in g s a n d im p ro v e T o ta l e x p e n d itu re s * N o te : T h ro u g h 1 2 / 3 1 / 1 5 F Bs m (1 9 9 7 (2 0 1 2 e n ts )) F Y 1 5 / 1 6 * 1 2 6 ,6 8 0 1 ,8 9 3 9 4 0 7 9 ,4 7 5 1 6 5 ,0 7 6 2 9 ,2 8 8 - 4 ,4 1 3 4 0 7 ,7 6 5 1 3 5 ,8 8 8 1 4 7 ,8 6 8 - - 2 8 3 ,7 5 6 F Y 1 4 / 1 5 2 0 1 ,7 6 9 3 ,2 7 8 1 ,8 2 1 1 4 4 ,1 8 8 2 9 9 ,2 8 7 5 ,7 5 2 1 5 1 1 5 ,6 0 7 6 7 1 ,8 5 3 2 7 4 ,4 4 8 2 8 6 ,6 4 7 (2 7 ,7 7 3 ) - 5 3 3 ,3 2 2 F Y 1 3 / 1 4 1 8 9 ,1 2 1 3 ,2 9 5 1 ,8 6 1 1 3 9 ,0 6 2 2 8 3 ,4 7 9 1 7 ,6 1 5 3 5 ,0 0 0 6 7 ,3 6 3 7 3 6 ,7 9 6 2 9 5 ,7 8 0 2 3 3 ,9 0 6 2 1 4 ,3 1 5 - 7 4 4 ,0 0 1 F Y 1 2 / 1 3 1 9 6 ,7 7 0 2 ,7 3 3 1 ,9 1 4 1 4 0 ,0 7 4 2 9 7 ,8 7 7 3 8 ,4 3 7 5 0 6 5 ,0 5 1 7 4 2 ,9 0 6 3 4 0 ,5 2 3 1 7 6 ,8 1 4 - - 5 1 7 ,3 3 7 F Y 1 1 / 1 2 1 7 6 ,9 0 2 1 ,5 6 5 1 ,9 3 0 1 3 9 ,8 9 7 - - 2 6 ,7 3 2 3 4 7 ,0 2 6 2 6 0 ,3 7 8 1 0 0 ,6 4 9 - - 3 6 1 ,0 2 7 F Y 1 0 / 1 1 1 7 8 ,1 8 2 3 ,0 0 3 1 ,9 0 9 1 3 6 ,6 4 3 3 ,0 1 4 - 1 3 ,1 9 6 3 3 5 ,9 4 7 2 5 2 ,0 1 6 1 3 1 ,3 0 6 - - 3 8 3 ,3 2 2 F Y 0 9 / 1 0 1 6 6 ,0 9 8 4 ,4 4 2 1 ,8 0 5 1 3 4 ,5 8 3 1 6 1 1 ,2 7 1 3 4 ,0 8 9 3 4 2 ,4 4 9 2 4 8 ,2 6 6 1 4 6 ,4 0 4 - - 3 9 4 ,6 7 0 F Y 0 8 / 0 9 1 9 3 ,1 7 2 7 ,1 1 0 1 ,8 0 9 1 3 0 ,4 5 5 3 9 ,2 8 2 7 9 0 8 2 ,9 9 8 4 5 5 ,6 1 6 2 4 0 ,0 0 2 1 2 6 ,9 5 4 3 ,8 1 0 - 3 7 0 ,7 6 6 F Y 0 7 / 0 8 1 9 8 ,2 3 9 7 ,2 8 5 1 ,8 4 0 1 3 0 ,9 2 5 1 5 ,7 9 0 1 0 0 4 ,6 7 6 3 5 8 ,8 5 5 2 0 9 ,7 3 8 1 7 4 ,5 9 0 - - 3 8 4 ,3 2 8 F Y 0 6 / 0 7 1 9 0 ,1 0 0 3 ,3 0 1 1 ,8 5 7 1 2 9 ,2 9 8 - - - 3 2 4 ,5 5 6 1 4 9 ,7 2 5 9 8 ,0 0 8 - - 2 4 7 ,7 3 3 F Y 0 5 / 0 6 1 7 5 ,4 9 7 1 1 ,7 2 9 1 ,8 9 2 1 2 0 ,9 8 6 5 2 ,1 5 2 4 0 0 4 0 3 6 2 ,6 9 6 1 6 5 ,0 0 0 1 4 5 ,5 7 2 5 2 ,9 3 0 - 3 6 3 ,5 0 2 F Y 0 4 / 0 5 1 5 6 ,0 8 1 6 ,7 1 0 1 ,9 4 0 1 1 6 ,5 1 9 6 5 ,3 4 4 - - 3 4 6 ,5 9 4 1 6 5 ,0 0 0 1 7 0 ,0 6 2 4 0 ,8 2 8 - 3 7 5 ,8 9 0 F Y 0 3 / 0 4 1 4 5 ,1 4 6 6 ,9 7 3 1 ,9 3 5 1 1 3 ,6 0 2 7 4 ,1 2 2 - - 3 4 1 ,7 7 8 1 8 2 ,5 0 0 1 1 6 ,3 6 8 3 0 ,1 4 6 3 2 9 ,0 1 4 F Y 0 2 / 0 3 1 3 5 ,0 7 0 9 ,7 0 6 2 6 ,1 9 0 1 1 1 ,2 5 7 5 5 ,7 5 2 - 4 ,2 7 7 3 4 2 ,2 5 2 1 8 0 ,0 0 0 1 0 7 ,7 7 6 1 8 ,3 2 9 9 ,9 6 5 3 1 6 ,0 7 0 F Y 0 1 / 0 2 1 2 5 ,5 1 0 1 3 ,9 5 0 2 ,9 9 7 1 0 8 ,1 7 5 8 7 ,0 3 2 - - 3 3 7 ,6 6 4 1 8 5 ,3 6 1 1 0 4 ,6 9 9 2 2 ,7 0 8 9 ,9 6 3 3 2 2 ,7 3 1 F Y 0 0 / 0 1 1 1 6 ,0 6 1 1 5 ,6 1 9 2 3 ,5 6 3 1 0 2 ,6 2 5 4 9 ,3 9 8 - 1 ,2 4 1 3 0 8 ,5 0 7 1 7 0 ,2 4 8 8 8 ,4 3 3 9 ,4 2 3 5 2 8 2 6 8 ,6 3 2 F Y 9 9 / 0 0 1 0 6 ,0 9 5 1 4 ,6 9 2 2 ,0 1 7 9 7 ,7 0 5 5 5 ,1 0 5 - - 2 7 5 ,6 1 4 1 5 0 ,0 0 0 7 4 ,9 3 4 3 6 ,2 3 7 - 2 6 1 ,1 7 1 F Y 9 8 / 9 9 1 0 7 ,5 4 4 6 ,7 1 2 1 ,8 9 8 9 6 ,1 4 3 3 1 ,8 8 6 - 2 ,5 0 0 2 4 6 ,6 8 3 1 7 2 ,9 0 7 7 4 ,9 8 9 2 6 ,2 8 0 - 2 7 4 ,1 7 6 Attachment D: Newcastle Fire Protection District 2013–2014 Budget and Revenue NEWCASTLE FIRE PROTECTION DISTRICT 2014 / 2015 FINAL BUDGET SUB: 360 DESCRIPTION 2013/2014 2013/2014 2013/2014 2014/2015 REVENUE: BUDGET CURRENT % BUDGET 6100 General Taxes $179,512.00 $176,121.37 98.1% $189,217.00 6106 Railroad Unitary Property $195.00 $194.97 99.9% $210.00 6107 Unitary Taxes $4,436.00 $4,436.42 100.0% $4,800.00 6108 Property Tax Impounds $0.00 -$5.04 0.0% $0.00 6111 Unsecured Taxes $4,860.00 $4,698.31 96.4% $4,783.00 6132 Redemption - General $0.00 -$87.22 0.0% $0.00 6140 Prior Unsecured $0.00 $512.72 0.0% $62.00 6171 Current Suppemental Taxes $1,500.00 $3,233.65 215.6% $2,783.00 6196 Prior Supplement Prop. Taxs $0.00 $15.84 0.0% $15.00 6199 Prop 1A Suspension $0.00 $0.00 0.0% $0.00 6950 Interest Income $3,000.00 $3,628.74 121.0% $3,000.00 6957 R&T 5151 Interest Refunded $0.00 -$333.79 0.0% -$300.00 7205 Homeowners Property Tax $1,835.00 $1,861.30 101.4% $1,788.00 7326 Federal - Other $0.00 $0.00 0.0% $0.00 7455 State Match $0.00 $0.00 0.0% $0.00 8105 Special Tax $422,020.00 $422,539.85 100.1% $423,000.00 8171 Const. Inspection Fees $0.00 $0.00 0.0% $0.00 8176 Inspection Fees / Commercial $0.00 $0.00 0.0% $0.00 8193 Other Svc's, Strike Team Deployments $10,000.00 $17,614.93 0.0% $0.00 8215 Administrative Contract $0.00 $0.00 0.0% $0.00 8263 Development Fees $0.00 $0.00 0.0% $0.00 8746 Grants-Private Funds $0.00 $0.00 0.0% $0.00 8764 Other Misc. $35,000.00 $102,362.84 292.5% $30,000.00 TOTAL REVENUE: $662,358.00 $736,794.89 111.2% $659,358.00 Transfer From: 2453, 552000, Assign-Con. To: 2455 Unassigned Fund Balance $100,000.00 $103,955.00 Estimate Fund Balance: $0.00 -$38,795.00 TOTAL: $762,358.00 $724,517.00 SALARY & WAGES: 1002 Salaries and Wages $210,000.00 $179,303.90 85.4% $210,000.00 1003 Extra Help (Pt. Time) $40,000.00 $19,385.32 48.5% $40,000.00 1005 Overtime / Call Back $25,000.00 $20,777.56 83.1% $30,000.00 1301 FICA 7.656% $23,000.00 $19,044.02 82.8% $21,000.00 1310 Employee Grp. Ins. $20,000.00 $29,011.26 145.1% $45,000.00 1315 Workers Comp. Ins.(.0675%) $22,000.00 $28,258.00 128.4% $31,000.00 1565 Emp. Ben. (other Agency) $0.00 $0.00 0.0% $0.00 TOTAL SALARIES & WAGES: $340,000.00 $295,780.06 87.0% $377,000.00 Attachment D (Continued) NEWCASTLE FIRE PROTECTION DISTRICT 2014 / 2015 FINAL BUDGET SUB: 360 DESCRIPTION 2013/2014 2013/2014 2013/2014 2014/2015 BUDGET CURRENT % BUDGET OPERATIONS: 2017 Uniforms $4,000.00 $3,979.54 99.5% $3,500.00 2020 Cloths & Personal Supplies $0.00 $294.26 0.0% $0.00 2051 Communications, Tel $4,000.00 $5,718.76 143.0% $6,000.00 2140 Insur. Liab. & Gen $11,000.00 $9,613.00 87.4% $9,700.00 2290 Equipment - Vehicles $15,000.00 $16,063.30 107.1% $12,000.00 2404 Maintenance Services $4,000.00 $579.80 14.5% $0.00 2405 Building & Impr. / New Building $20,000.00 $13,308.10 66.5% $112,000.00 2422 Medical Oxygen $4,000.00 $1,246.14 31.2% $720.00 2439 Dues & Subscriptions $500.00 $1,438.00 287.6% $1,600.00 2456 Misc. (Special Exp.) $3,000.00 $3,861.49 128.7% $3,000.00 2508 County Coll. Charges $7,500.00 $6,734.63 89.8% $6,700.00 2511 Printing Costs $500.00 $1,012.68 202.5% $200.00 2517 SB 2557 Co. Cost $3,995.00 $4,045.44 101.3% $4,176.00 2521 Operating Supplies $1,500.00 $572.72 38.2% $0.00 2522 Supplies (Equip. Misc.) $2,000.00 $2,420.80 121.0% $10,000.00 2523 Office Supplies $5,500.00 $6,702.75 121.9% $3,500.00 2528 Services / Penryn Contract $1,000.00 $420.00 42.0% $75,000.00 2555 Professional Services $102,740.00 $130,894.53 127.4% $60,000.00 2770 Gasoline & Oil $12,000.00 $10,033.56 83.6% $12,000.00 2772 Other Contract Svcs. $0.00 $0.00 0.0% $0.00 2821 Small Equipment (Grant) $0.00 $0.00 0.0% $0.00 2831 Precinct Elections $0.00 $0.00 0.0% $6,000.00 2840 Special Exp. / Strike Team $0.00 $1,414.78 0.0% $0.00 2844 Training $3,500.00 $3,177.00 90.8% $3,000.00 2939 Admin. Board Exp. (Dir) $1,000.00 $760.00 76.0% $2,200.00 2965 Utilities $9,000.00 $9,463.80 105.2% $10,000.00 3547 LAFCO Dues $500.00 $150.75 30.2% $221.00 3785 Local Matching Funds (Grants) $0.00 $0.00 0.0% $0.00 4455 Fire Equipment $206,123.00 $214,314.98 104.0% $6,000.00 TOTAL OPERATIONS: $422,358.00 $448,220.81 104.0% $347,517.00 TOTAL EXPENSES: $762,358.00 $744,000.87 97.6% $724,517.00 RESERVES: 2453,514000: General Reserve $59,362.00 $0.00 $59,362.00 2453,552000: ASSIGN-Contingencies: $343,243.08 $278,084.08 TOTAL: $402,605.08 $0.00 $337,446.08 Attachment E: Newcastle Fire Protection District 2014–2015 Budget and Revenue NEWCASTLE FIRE PROTECTION DISTRICT 2015 / 2016 BUDGET SUB: 360 DESCRIPTION 2014/2015 2014/2015 2014/2015 2015/2016 REVENUE: BUDGET CURRENT % BUDGET 6100 General Taxes $189,217.00 $187,410.87 99.0% $212,009.00 6106 Railroad Unitary Property $210.00 $212.25 101.1% $240.00 6107 Unitary Taxes $4,800.00 $4,849.25 101.0% $5,100.00 6108 Property Tax Impounds $0.00 -$19.68 0.0% $0.00 6111 Unsecured Taxes $4,783.00 $4,712.62 98.5% $4,878.00 6132 Redemption - General $0.00 -$10.25 $0.00 6140 Prior Unsecured $62.00 $94.10 151.8% $77.00 6171 Current Suppemental Taxes $2,783.00 $4,502.30 161.8% $4,674.00 6196 Prior Supplement Prop. Taxs $15.00 $17.08 113.9% $15.00 6950 Interest Income $3,000.00 $3,506.15 116.9% $3,000.00 6957 R&T 5151 Interest Refunded -$300.00 -$228.64 0.0% $0.00 7205 Homeowners Property Tax $1,788.00 $1,821.38 101.9% $1,800.00 7326 Federal - Other $0.00 $0.00 0.0% $0.00 7455 State Match $0.00 $0.00 0.0% $0.00 8105 Special Tax $423,000.00 $443,474.25 104.8% $443,674.00 8193 Other Svc's, Strike Team Deployments $0.00 $5,751.68 0.0% $21,300.00 8215 Administrative Contract $0.00 $0.00 0.0% $0.00 8746 Grants-Private Funds $0.00 $0.00 0.0% $0.00 8764 Other Misc. $30,000.00 $15,758.45 52.5% $5,000.00 TOTAL REVENUE: $659,358.00 $671,851.81 101.9% $701,767.00 Transfer To: 2453, 552000, Assign. Conting. From: 2455 Unassigned Fund Balance $103,955.00 $60,125.00 Estimate Fund Balance: 2455 -$38,795.00 $175,915.00 TOTAL: $724,517.00 $817,558.00 SALARY & WAGES: 1002 Salaries and Wages $210,000.00 $149,290.61 71.1% $230,000.00 1003 Extra Help (Pt. Time) $40,000.00 $19,043.79 47.6% $40,000.00 1005 Overtime / Call Back $30,000.00 $44,101.63 147.0% $45,000.00 1301 FICA 7.656% $21,000.00 $18,975.85 90.4% $26,000.00 1310 Employee Grp. Ins. $45,000.00 $9,712.21 21.6% $25,000.00 1315 Workers Comp. Ins.(.0675%) $31,000.00 $30,112.00 97.1% $32,000.00 1565 Emp. Ben. (other Agency) $0.00 $0.00 0.0% $0.00 TOTAL SALARIES & WAGES: $377,000.00 $271,236.09 71.9% $398,000.00 Attachment E (continued) NEWCASTLE FIRE PROTECTION DISTRICT 2015 / 2016 BUDGET SUB: 360 DESCRIPTION 2014/2015 2014/2015 2014/2015 2015/2016 BUDGET CURRENT % BUDGET OPERATIONS: 2017 Uniforms $3,500.00 $1,935.74 55.3% $4,000.00 2051 Communications, Tel $6,000.00 $4,924.94 82.1% $5,000.00 2140 Insur. Liab. & Gen $9,700.00 $8,289.00 85.5% $8,500.00 2290 Equipment - Vehicles $12,000.00 $11,246.07 93.7% $22,000.00 2405 Building & Impr. / New Building $112,000.00 $106,507.95 95.1% $144,000.00 2422 Medical Oxygen $720.00 $582.43 80.9% $720.00 2439 Dues & Subscriptions $1,600.00 $1,751.00 109.4% $1,800.00 2456 Misc. (Special Exp.) $3,000.00 $1,560.69 52.0% $3,000.00 2508 County Coll. Charges $6,700.00 $4,449.98 66.4% $6,700.00 2511 Printing Costs $200.00 $140.83 70.4% $200.00 2517 SB 2557 Co. Cost $4,176.00 $4,175.87 100.0% $4,950.00 2522 Supplies (Equip. Misc.) $10,000.00 $7,698.46 77.0% $11,000.00 2523 Office Supplies $3,500.00 $4,293.23 122.7% $4,000.00 2528 Services / Penryn Contract $75,000.00 $93,750.00 100.0% $105,000.00 2555 Professional Services $60,000.00 $24,308.10 40.5% $45,000.00 2770 Gasoline & Oil $12,000.00 $8,699.08 72.5% $12,000.00 2772 Other Contract Svcs. $0.00 $0.00 0.0% $0.00 2821 Small Equipment (Grant) $0.00 $0.00 0.0% $0.00 2831 Precinct Elections $6,000.00 $4,236.25 70.6% $0.00 2840 Special Exp. / Strike Team $0.00 $0.00 0.0% $20,000.00 2844 Training $3,000.00 $1,170.00 39.0% $4,000.00 2939 Admin. Board Exp. (Dir) $2,200.00 $1,360.00 61.8% $2,200.00 2965 Utilities $10,000.00 $7,890.74 78.9% $10,000.00 3547 LAFCO Dues $221.00 $220.59 99.8% $488.00 3785 Local Matching Funds (Grants) $0.00 $0.00 0.0% $0.00 4455 Fire Equipment $6,000.00 $5,000.00 TOTAL OPERATIONS: $347,517.00 $299,190.95 71.4% $419,558.00 TOTAL EXPENSES: $724,517.00 $542,654.05 74.9% $817,558.00 RESERVES: 2453,514000: General Reserve $59,362.00 $59,362.00 $59,363.00 2453,552000: ASSIGN-Contingencies: $239,288.08 $239,288.08 $299,412.08 TOTAL: $298,650.08 $298,650.08 $358,775.08

Conclusions 1

CL1

The Grand Jury concludes the revenue generated from Measure F is being properly allocated to firefighter’s salaries and benefits. However, the Newcastle Fire Protection District, like all special districts, has a duty to run its organization in a transparent, accountable, and responsible manner. The Newcastle Fire Protection District is not meeting this obligation to improve transparency and accountability. The pubic trust is diminished when the Board fails to implement Grand Jury recommendations they agreed to and stated would be implemented. The proper processing and safeguarding of special tax assessment records is not being given proper attention at Newcastle Fire Protection District. Just as the district has invested in new firefighting equipment to best serve its residents; it also needs to invest in an off-site back up record keeping system. The differing language of Measure F and Measure B governing the appeals and exception process for property owners presents a unique bureaucratic challenge for the Newcastle Fire Protection District. Nonetheless, it is the Board’s responsibility to ensure that each Measure’s specific language is followed. With the proper training and written procedures in place, the Newcastle Fire Protection District can improve the accuracy, consistency, and accountability of the Measure F and Measure B appeals and exception process. - 8 - Placer County Grand Jury 2015-2016 Final Report