Adjustment if vehicles are financed instead of paying full purchase price.

Based on ten year amortization at

3.9%, as provided by a vehicle lending source (First Municipal Leasing Corp).

Adjustment for Vehicle Financing

Vehicle, Facility and Other fixed asset and major maintenance expenditures as deemed appropriate by
Battalion Chief Jerry Funk. These represent the full purchase price of the items with a 3% annual inflationary
increase.

Purchases

522703 Dispatch Charges - project 10% increase each year based on historical trend of the last four years.

521011 Maintenance - All Structures - project $30k for 14/15 for routine maintenance, with 3% increases
thereafter. Major maintenance projects indicated below.

510402 Medical Insurance - project increase of 3.6% each year, based on the increase for the new policy
starting 12/1 /13.

510301 PERS - increase 3% per year to conform with salary increases. Also includes PERS ramp up I
averaging.

510101 Salaries - Chief - remains constant at $145k for the five years.

Expense projections include a 3% increase each year over the next five years, unless specified below. This
projection does not include any specific considerations for the MOU currently in negoiations.

Expenses

Other - projection of various line items based upon the historical trend of the last four years.

451701 NCCFD Special Assessment - project a 3 % increase each year over the next five years, as allowed
by the tax provisions.

451195 Special Tax 2012 - project a 3 % increase each year over the next five years, as allowed by the tax
provisions.

449600 State Aid - Prop 172 - project a 7.4% increase each year over the next five years, based upon the
historical trend of the last four years.

400100 Current Secured (tax)- project a 1% increase each year over the next five years. This follows
several years of significant decreases with the thought property values may be reassessed.

Revenues

Attached is the five year financial projection for the district. The assumptions for the projection are:

Nevada County Consolidated Fire District

Assumptions for 5 Year Projection (Preliminary)

Fuel

Special District Expense

Small Tools

Rents/Leases: Equipment

Legal Notices I Publictions

Office Expense
Professional Services

Medical Supplies

Membership

Maintenance: Buildings
Maintenance: Vehicles

Maintenance: Equipment

Household
Insurance

Food

Communications

Clothing I Personal Equipment

Sub

Group Insurance

Retirement Benefits

Temporary Salaries

Permanent Salaries

Expenses

Total

Other

NCCFD Special Assessment

Special Tax 2012

State Aid - Prop 172

Current Secured (Tax)

Revenues

NCC FD
Five Year Projection

62,800
17,349
44,250
9,396
304,407
35,016
145,000
70,000
8,000
10,100
5,740
104,300
1, 100
250
31,200
74,757
75,600

30,925
17,413
1,108
9,211
271,466
20,704
36, 137
84,598
5,744
9,384
5,658
56,233
413

5202
5203
5205
5206
5207
5209
5210
5211
5212
5213
5214
5215
5216
5217
5219
5220
5223
15,763
98,297
70,215

2,626,227
6,114
703,056
640,852
3,976,249

2,198,187
285,977
855,511
1,671,223
207, 120
5,218,018

2,198,187
273,805
864,352
1,627,878
222,260
5,186,482

2,492,395
52,282
699,351
600,623
3,844,650

Budget

2013-14

Actual

2012-13

5101
5102
5103
5104

4001
4496
4511
4517

Grou~

Account

2014-15

53,484
17,869
45,578
9,678
313,539
36,066
30,000
72, 100
8,240
10,403
5,912
100,779
1,133
258
32,136
102,000
77,868

2,700,664
6,297
754,562
663,279
4, 124,802

2,220,169
307,174
881,176
1,721,360
204,043
5,333,923

Projection

2015-16

55,089
18,406
46,945
9,968
322,945
37,148
30,900
74,263
8,487
10,715
6,090
103,802
1,167
265
33,100
79,310
80,204

2,777,334
6,486
785,748
686,494
4,256,062

2,242,371
329,943
907,612
1,773,000
201,735
5,454,661

Projection

2016-17

56,741
18,958
48,353
10,267
332,634
38,263
31,827
76,491
8,742
11,037
6,272
106,916
1,202
273
34,093
108,189
82,610

2,856,304
6,681
849,786
710,525
4,423,296

2,264,794
354,399
934,840
1,826, 190
199,854
5,580,078

Projection

2017-18

58,443
19,526
49,804
10,575
342,613
39,411
32,782
78,786
9,004
11,368
6,460
110,124
1,238
281
35, 116
84, 140
85,088

2,937,643
6,881
917,293
735,401
4,597,218

2,287,442
380,668
962,885
1,880,976
198,365
5,710,337

Projection

2018-19

60,197
20, 112
51,298
10,893
352,891
40,593
33,765
81,149
9,274
11,709
6,654
113,428
1,275
290
36,169
114,754
87,641

3,021,422
7,088
988,274
761,151
4,777,934

2,310,317
408,885
991,772
1,937,405
197,238
5,845,617

Projection

2014-15

**Beginning Cash Balance as of 7/1/2013 of $269,954, not included.

-211,262

Adjusted Net
-81,525

-499,087

Adjustment for Vehicle Financing

-710,349

(10,979)

5,344,901

67,656
103
36,070
132,586
42,642
24,000

Projection

Adjusted Net
-81,525

(81,525)

5,299,543

4,832,007
354,475

65,685
100
35,019
120,825
41,400
61,000

Budget

Actual
63,772
34
13,040
109,010
9,651
58,583

2013-14

2012-13

566,500
79,825
53,045

5224
5225
5226
5227
5228
5405

Account
Groue

Vehicle
Facility
Other

Purchases

Net

Total

Capital Expenditures

Training

JPA ( Fire Agency)

Prevention

Utilities
IV1ileage Reibursement

NCCFD
Five Year Projection

2015-16

-231,285

-184,729

-416,014

286,200
88,510

(41,304)

5,495,965

69,685
106
37,152
145,514
43,921
24,720

Projection

2016-17

-479,894

-426,688

-906,583

599,500
94,285
56,135

(156,663)

5,736,741

71,776
109
38,266
159,725
45,239
25,462

Projection

2017-18

Six Year Total**

-497,671

84,007

Six Year Total**

-413,664

100,800
89,600

Six Year Total**

(223,264)

5,933,601

73,929
113
39,414
175,346
46,596
26,225

Projection

2018-19

-803,800
(2,305,437)

-772,620

-1,576,419
(4, 104,553)

1,086,750
81,650
59,225

(348,794)
(862,528)

6,194,411

76,147
116
40,597
192,519
47,994
27,012

Projection

81

Station #
80

Total Vehicle

Prevention
B/C
Fire Chief

88

Station#
89
84

Siding I Dry Rot Repair

Description
Exterior Paint
Bay Lighting
Dual Pane Window Replacement

Description
Type I Engine
Type I Engine
Water Tender
Light Rescue
Type I Engine
Water Tender
Staff Vehicle
Staff Vehicle
Staff Vehicle

2013-14

2013-14

Nevada County Consolidated Fire Department

Major Maintenance and Replacement Projection
Five Year

2014-15

Facility

2014-15
550,000

2014-15
550,000

Vehicle

10,000

2015-16

2015-16
270,000

45,000

225,000

2015-16

2016-17

2016-17
550,000

550,000

2016-17

2017-18

2017-18
90,000

45,000
45,000

2017-18

2018-19

2018-19
945,000

45,000

125,000
550,000
225,000

2018-19

Exterior Paint
Bay Heater
Well
Dual Pane Window Replacement

83

Roof I Gutters
Dry Rot Repair
Exterior Paint
Carpet/ Flooring
Upgrade to Moti.on Sensor Switches

Roof I Gutters
Siding I Dry Rot Repair
HVAC
Drop Ceiling
Asbestos Removal

Exterior Paint
Seal Coat Asphalt
Upgrade to Motion Sensor Switches
Carpet I Flooring
Apparatus Bay Door Update
Office update

Exterior Paint

86

87

88

89

84 Front Parking Lot Repair I Seal Coat

Upgrade to Motion Sensor Switches
Carpet I Flooring

Exterior Paint
Dry Rot Repair
Seal Coat Asphalt

82

Exterior Paint
Roof I Gutters
Dual Pane Window Replacement

------------- ----------------

-------------------

47,500

30,000

33,500

67,000

13,000

47,000

24,000

Total Other

89
89
84
84
88
88

Station#

Description
Hose I New Engine
Equipment I New Engine
Hose I New Engine
Equipment I New Engine
Hose I New Engine
Equipment I New Engine

Exterior Paint
Seal Coat Asphalt
Bay Lighting
Apparatus Bay Door Update

92

Total Facility

Repair I Seal Coat Asphalt

Exterior Paint
Bay Heater

90

Upgrade to Motion Sensor Switches

Repair I Seal Coat Asphalt
Kitchen I Bathroom Update
Apparatus Bay Door Update
Rear Deck I Stairway Replacement

2013-14

2014-15
51,500

2014-15
21,500
30,000

2014-15
77,500

2015-16

2015-16

2015-16
83,500

40,000

2016-17
51,500

21,500
30,000

2016-17

2016-17
86,500

19,000

67,500

2017-18

2017-18

2017-18
80,000

2018-19
51,500

21,500
30,000

2018-19

2018-19
71,000