Menlo Park Fire Protection District

 

Special Revenue Fund

Special Revenue Fund Overview

The Special Revenue Fund is established to manage and account for financial resources received and expended for specific purposes, with a primary focus on federal emergency response and disaster management activities. This fund is dedicated to tracking and administering resources allocated through federal grants, such as those provided by the Federal Emergency Management Agency (FEMA) under its Cooperative Agreements. These funds are essential for supporting the District’s involvement in California Task Force 3 (CATF3), which operates as part of the national Urban Search and Rescue (US&R) program.

 

Beyond supporting US&R operations, the Special Revenue Fund also encompasses the management of financial claims and assistance programs associated with disaster declarations. This includes tracking expenditures, reimbursements, and compliance with regulations tied to major emergencies where the District is eligible for federal or state assistance.

 

The fund ensures that all federal financial resources are appropriately allocated and utilized strictly for their designated purposes. It also facilitates adherence to grant requirements, regulations, and reporting standards, ensuring proper oversight of federally funded programs. Furthermore, the Special Revenue Fund enhances financial transparency and accountability, providing a clear record of all transactions related to federal emergency response, recovery efforts, and disaster-related activities.

California Task Force 3 Urban Search and Rescue

On October 12, 1990, the Menlo Park Fire Protection District entered into a formal agreement with the Federal Emergency Management Agency (FEMA) and the State of California, designating the District as the Sponsoring Agency for California Task Force 3 (CA-TF3). CA-TF3 is a vital component of the National Urban Search and Rescue (US&R) Response System, one of 28 highly specialized teams across the United States tasked with responding to large-scale emergencies and disasters.

 

As the Sponsoring Agency, the Menlo Park Fire Protection District is responsible for the coordination, management, and operational readiness of CA-TF3. This includes ensuring the availability of trained personnel, maintaining specialized equipment, and facilitating compliance with federal and state requirements. CA-TF3 is composed of a multidisciplinary team of professionals, including firefighters, engineers, physicians, paramedics, canine handlers, and logistical support staff. Together, they deliver critical emergency services during natural disasters such as earthquakes, hurricanes, and floods, as well as man-made events like building collapses and terrorist attacks.

 

CA-TF3 is renowned for its expertise in advanced rescue operations, including structural collapse rescue, confined space entry, swift-water rescue, hazardous material handling, and medical triage. The team has consistently demonstrated its ability to mobilize rapidly and respond effectively to some of the most significant emergencies in the nation’s history. Their work has been instrumental in saving lives and mitigating the impacts of catastrophic events at both the local and national levels.

 

The Menlo Park Fire Protection District’s continued leadership in supporting CA-TF3 ensures the task force remains fully prepared to respond at a moment’s notice. This readiness includes maintaining a state of operational excellence through rigorous training, equipment updates, and strategic planning. The longstanding agreement with FEMA and the State of California highlights the District’s unwavering commitment to public safety and emergency response, solidifying its role as a leader in disaster preparedness and response efforts both regionally and nationwide.

Cooperative Agreements

The CA-TF3 US&R team is fully funded through the FEMA Cooperative Agreement, with the District currently managing three active agreements that provide federal funding to support the program. The primary objective of the Cooperative Agreements is to ensure the continued development and readiness of the National Urban Search and Rescue Response System (US&R), enabling teams like CA-TF3 to respond to national emergencies. These agreements help maintain qualified personnel, resources, and equipment, supporting the National Incident Management System (NIMS) and the National Response Framework (NRF).

 

CA-TF3’s efforts are structured around four main program areas:

  1. Administration: This area supports the day-to-day operations of the task force, including staff management, program and grant oversight, administrative support, and logistical coordination. Responsibilities include managing personnel salaries, task force development, record-keeping, inventory management, and communication with team members and supporting parties.

  2. Equipment: This program provides funding for purchasing equipment listed in the most current DHS/FEMA task force equipment cache, or any subsequent approved equipment list, ensuring that CA-TF3 has the necessary tools and technology for mission readiness.

  3. Storage & Maintenance: This area covers costs associated with the storage and maintenance of equipment, including warehouse lease expenses or other associated maintenance costs for up to 12 months.

  4. Training: This program ensures that CA-TF3 personnel receive the required US&R training, including local courses and those mandated by current US&R position descriptions or specific program requirements.

 

These four program areas work in tandem to ensure that CA-TF3 remains prepared, properly equipped, and continuously trained for rapid deployment in disaster response scenarios.

Special Revenue Fund Budget Summary

The FY 2025-26 Special Revenue Fund’s final budget is balanced.  The reimbursable expenditures and revenues budgeted in the fiscal year totaled $1,751,037. There are currently three Cooperative Agreements still open. New cooperative agreements to be received in the next fiscal year will also be added to the budget.

 

The current budget includes funding from three active Cooperative Agreements:

  • EMW-2024-CA-05159
  • EMW-2023-CA-05403
  • EMW-2022-CA-00049

 

Since the Special Revenue Fund operates under a carry-forward system, any unspent funds from the current fiscal year will automatically carry over into the next fiscal year. Adjustments to the carry-forward budget will be made once the year-end financials are finalized. Furthermore, any new Cooperative Agreements anticipated during FY26 will be integrated into the final budget upon receipt and approval. This approach ensures the fund remains dynamic and accurately reflects all available financial resources.

Other Federal Emergency Responses

Beyond supporting US&R operations, the Special Revenue Fund also encompasses the management of financial claims and assistance programs associated with disaster declarations. This includes tracking expenditures, reimbursements, and compliance with regulations tied to major emergencies where the District is eligible for federal or state assistance. The other federal emergency responses are unpredictable and activities are not budgeted. 

Special Revenue Fund - Expenditure Per Program

Special Revenue Fund - Expenditure by Category

Cooperative Agreement Grant Fund Balance

The FEMA Cooperative Agreement Grant awarded to the District is a federal funding mechanism designed to support emergency management capabilities, preparedness initiatives, and resilience efforts. This grant operates on a three-year spendable cycle, allowing the District to carry forward unspent funds across fiscal years within that period. Each year’s allocation may be rolled forward, enabling the District to strategically plan and utilize the funds over the full three-year grant cycle. This flexibility supports efficient long-term project planning, ensures continuity of operations, and allows the District to maximize the impact of the grant in alignment with FEMA’s programmatic goals and requirements.

Cooperative Agreement 2024 - Budget Summary

The Cooperative Agreement award in FY 2024 (EMW-2024-CA-05159) was in the amount of $1,406,384.  The period of performance for this grant is September 1, 2024, through August 31, 2027. The FY 2024-25 budgeted reimbursable expenditures were set at $1,406,384. It is anticipated that at fiscal year-end, the total estimated reimbursable expenditures will be $137,291. The remaining funds of $1,269,093 are carried forward to FY 2025-26 budget year.

Cooperative Agreement 2023 - Budget Summary

The Cooperative Agreement award in FY 2023 (EMW-2023-CA-05403) was in the amount of $1,259,456. In addition, there was a supplemental award in the amount of $145,372 for a total award of $1,404,828. The period of performance for this grant is September 1, 2023, through August 31, 2026. The FY 2024-25 budgeted reimbursable expenditures were set at $1,356,767. It is anticipated that at fiscal year-end, the total estimated reimbursable expenditures will be $1,049,133. The remaining funds of $307,634 are carried forward to FY 2025-26 budget year.

Cooperative Agreement 2022 - Budget Summary

The Cooperative Agreement award in FY 2022 (EMW-2021-CA-00049) was in the amount of $1,209,650.  In addition, there was a supplemental award in the amount of $158,477 for a total award of $1,368,127. This grant’s performance period is September 1, 2022, through August 31, 2025. The FY 2024-25 budgeted reimbursable expenditures were set at $206,972. It is anticipated that at fiscal year-end, the total estimated reimbursable expenditures will be $32,662. The remaining funds of $174,310 are carried forward to FY 2025-26 budget year.

Cooperative Agreement 2021 - Budget Summary

The Cooperative Agreement award in FY 2021 (EMW-2021-CA-00028) was in the amount of $1,236,878.  In addition, there was a supplemental award in the amount of $181,350 for a total award of $1,418,228. This grant’s performance period is September 1, 2022, through August 31, 2025. The FY 2024-25 budgeted reimbursable expenditures were set at $248,295. At the end of the fiscal year, all funds were spent and the grant has been closed.

Emergency Response Incidents - Budget Summary

The Disaster Deployment program experienced a substantial increase in both budgeted and estimated expenses from FY2024 to FY2025, reflecting a surge in operational activity and enhanced emergency response efforts compared to previous years. In FY2024, actual expenses were relatively modest at $57,900, all of which was allocated to Co-Op Administration.

 

In contrast, the Amended Budget for FY2025 rose sharply to $2,588,835. The vast majority of the actual expenditures amounting to 2,584,431 were directed to Co-Op Administration, while a smaller amount, $7,415, supported Co-Op Storage/Maintenance for seven major disaster deployments during the fiscal year. As of now, no expenses have been projected for FY2026. The spike in FY2025 represents a one-time increase driven by specific disaster response needs, with future program plans still under review or awaiting funding allocation.