![\"\"](\"https:\/\/new.thepinetree.net\/wp-content\/uploads\/2026\/05\/MeasureAGrandJuryReport.jpg\")
<\/a><\/p>\nCalaveras County Civil Grand Jury found that Measure A\u2019s 1% sales tax generated $4,308,846.92 in revenue for partial fiscal year 2024-2025, exceeding initial estimates of $2,550,000. Furthermore, in accordance with the measure\u2019s spending requirements, all ten of the County\u2019s fire agencies used at least 70% of the funds they received on staffing, including salaries, benefits, and personal protective equipment, with eight of the agencies spending 85% or more on staffing. This allowed all but one agency to transition from a volunteer to paid full-time firefighting staff in fiscal year 2024-2025.<\/p>\n
However, the success of the measure came with its own set of challenges. Staffing fire stations 24\/7 necessitates facilities such as sleeping quarters, men\u2019s and women\u2019s showers, and kitchens. Many of the County\u2019s fire stations were not originally constructed with living quarters. It also put added scrutiny on fire agencies to make sure they are compliant with Measure A and State requirements for annual audits.<\/p>\n
With these results in mind, this report should serve as a baseline for future grand juries against which to measure how Calaveras\u2019s ten fire agencies, the JPA, and the County Auditor-Controller navigate Measure A\u2019s spending and reporting requirements in the years to come.
\nGLOSSARY
\nCCCGJ Calaveras County Civil Grand Jury CLFPA Calaveras Local Fire Protection Account
\nFire agencies The nine fire districts of Calaveras County and the City of Angels Fire Department JPA Calaveras County Fire Services Joint Powers Authority Measure A Calaveras Local Fire Protection Ordinance PPE Personal Protective Equipment
\nMETHODOLOGY
\nCalaveras County Civil Grand Jury conducted interviews with relevant County, fire agency, and Fire Services Joint Powers Authority (JPA) employees, studied Measure A text, and reviewed numerous financial documents and reports.
\n3
\nBACKGROUND
\nMeasure A, the Calaveras Local Fire Protection Ordinance, which allows an increase in the local sales tax of one percent, first appeared on the ballot in November 2022, when it failed to pass by 266 votes. Opponents of the measure suggested the County\u2019s ten fire agencies could find other ways to cut costs and stretch existing funding further, rather than increasing the tax burden on residents. Proponents argued that the funds the new tax would bring in were vital to maintaining adequate fire protection in a county prone to wildfires, and that response times to medical emergencies would also improve. After the closure of the Valley Springs fire station in July 2023 and the media attention it garnered, and a successful initiative to get Measure A back on the ballot for the March Primary Election of 2024, Calaveras County voters approved Measure A by a margin of 55% yes to 44.9% no.
\nMeasure A has strict requirements on how the funds are to be divided among the local fire agencies, how the funds are used, as well as requirements for transparency through annual budgets and audits. It is in the spirit of transparency that the Calaveras County Civil Grand Jury (CCCGJ) has prepared this report. It is this jury\u2019s hope that future civil grand juries will use the data presented here as a baseline for future investigations. Because the vote totals for and against Measure A were so close in 2022 and 2024, this report is also intended to provide some accountability to Calaveras County voters on how their tax dollars are being spent.
\nWhat is Measure A?
\nKnown officially as the Calaveras Local Fire Protection Ordinance, Measure A is a one cent tax (1%) added to each dollar spent on taxable items (including use tax rates) in Calaveras County. Measure A was written by a citizen committee, with input from the local fire agencies. The revenue generated by this 1% tax is to be used \u201cto improve the speed of response and the quantity and quality of personnel available to immediately respond to emergencies.\u201d
\nThere are ten fire agencies in Calaveras County identified by Measure A that are eligible to receive Measure A funds:
\n\u2022
\nAltaville-Melones Fire Protection District
\n\u2022
\nCity of Angels Fire Department (herein known as Angels Camp)
\n\u2022
\nCalaveras Consolidated Fire Protection District
\n\u2022
\nCentral Calaveras Fire & Rescue Protection District
\n\u2022
\nCopperopolis Fire Protection District
\n\u2022
\nEbbetts Pass Fire District
\n\u2022
\nMokelumne Hill Fire Protection District
\n\u2022
\nMurphys Fire Protection District
\n\u2022
\nSan Andreas Fire Protection District
\n\u2022
\nWest Point Fire Protection District
\nMeasure A was approved by voters on March 5, 2024, and went into effect on October 1, 2024.
\nHow are Measure A funds distributed to Calaveras County fire agencies?
\nEach year by May 1, the Calaveras County Auditor-Controller\u2019s office shall provide the fire agencies with an estimate of expected revenue from Measure A for the coming fiscal year (July 1
\n4
\nthrough June 30). This estimate is based on prior years\u2019 sales tax revenue and current economic conditions and forecasts.
\nBased on the estimate of expected revenue from Measure A for the coming fiscal year, the Auditor-Controller calculates the amount each of the fire agencies will receive, using the following formula:
\n\u2022
\nSixty-nine percent (69%) of the funds shall be divided evenly among the ten fire agencies.
\n\u2022
\nOne percent (1%) of the funds shall be allocated to San Andreas Fire Protection District to compensate for the burden of protecting non-property-tax-paying countywide infrastructure including the Government Center, Jail, Courthouse, and Hospital.
\n\u2022
\nThirty percent (30%) of the funds shall be proportionately allocated to the local fire agencies based on their share of county population. Calculation of each local fire agency\u2019s share of the county population is based on the current available census data and other local information, including maps of housing and estimated household size.
\nThe State of California collects the sales tax and distributes the County\u2019s portion to the County, of which 1% is earmarked for Measure A. All Measure A funds are deposited into a special Calaveras Local Fire Protection Account (CLFPA) set up by the County Auditor-Controller and distributed to each local fire agency on a monthly basis.
\nIn any year where the revenue from Measure A exceeds 110% of the Auditor-Controller\u2019s estimate, the excess shall be retained in the CLFPA and made available for allocation and distribution in the next fiscal year.
\nHow may local fire agencies use Measure A funds?
\nEach fire agency shall by June 1 of each year submit to the JPA an improvement plan and budget for the coming fiscal year (July 1 thru June 30) based on the estimate of expected Measure A revenue provided by the Auditor-Controller\u2019s office.
\n\u2022
\nNo more than thirty percent (30%) of these funds may be used to improve or replace equipment and facilities.
\n\u2022
\nNo less than seventy percent (70%) of these funds may be used for staffing, including incentives, training and stipends for volunteer firefighters; compensation, incentives and training for paid firefighters; personal protective equipment (PPE) for firefighters; and office and professional costs, including compensating an office manager, payroll services, auditing services and the cost of required audits or reports related to the Calaveras Local Fire Protection Ordinance.
\n\u2022
\nNo more than five percent (5%) of the total Calaveras Local Fire Protection Ordinance funds for each agency may be devoted to the office and professional costs.
\n5
\nFire agencies may retain up to ten percent (10%) of total funds received as a cash carryover in order to maintain service levels in future years when revenue declines. Beyond that 10% carryover, any funds not used by a fire agency in the current fiscal year go back into the CLFPA to be distributed among all fire agencies in the next fiscal year.
\nWhat are Measure A oversight and accountability requirements?
\nEach fire agency shall also provide the JPA with a copy of its annual audit and management report each year.
\nThe JPA uses the plans and audits to prepare an annual summary of the countywide improvements funded by Measure A. They then issue this summary and a news release to media outlets, provide copies to Calaveras County Civil Grand Jury and Calaveras County Board of Supervisors, and post online.
\nDISCUSSION
\nRevenues and Budgets by Fire Agency
\nFor the 2024-2025 fiscal year, the Calaveras County Auditor-Controller estimated Measure A revenue for the nine-month period from October 1, 2024, through June 30, 2025, to be $2,550,000. The amount received for this period was $4,308,846.92. In accordance with Measure A requirements, only 110% of the annual estimated amount ($2,805,000 for fiscal year 2024-2025) may be distributed in the current fiscal year. Funds distributed for 2024-2025 were paid out monthly starting December 2024, but only through May 2025, when the 110% limit was reached.
\nThe total funds distributed during this six-month payout period were as follows:
\n\u2022
\nAltaville-Melones $218,790.00
\n\u2022
\nAngels Camp $260,865.00
\n\u2022
\nCalaveras Consolidated $479,655.00
\n\u2022
\nCentral Calaveras $252,450.00
\n\u2022
\nCopperopolis $294,525.00
\n\u2022
\nEbbetts Pass $302,940.00
\n\u2022
\nMokelumne Hill $218,790.00
\n\u2022
\nMurphys $252,450.00
\n\u2022
\nSan Andreas $288,915.00
\n\u2022
\nWest Point $235,620.00
\nTOTAL $2,805,000.00
\nThe revenue received in excess of 110% for fiscal year 2024-2025 ($1,503,846.92) was held in the CLFPA for fiscal year 2025-2026 and paid out in August 2025 as follows:
\n\u2022
\nAltaville-Melones $117,300.06
\n\u2022
\nAngels Camp $139,857.76
\n\u2022
\nCalaveras Consolidated $257,157.82
\n\u2022
\nCentral Calaveras $135,346.22
\n6
\n\u2022
\nCopperopolis $157,903.93
\n\u2022
\nEbbetts Pass $162,415.47
\n\u2022
\nMokelumne Hill $117,300.06
\n\u2022
\nMurphys $135,346.22
\n\u2022
\nSan Andreas $154,896.24
\n\u2022
\nWest Point $126,323.14
\nTOTAL $1,503,846.92
\nWhen estimating the expected Measure A revenue for any fiscal year, the Auditor-Controller has to consider economic forecasts, including the impact of tariffs on goods and changes to spending by visitors to Calaveras County. Because it\u2019s difficult to predict what will happen months in the future, a conservative estimate of expected revenue for the coming fiscal year keeps fire agencies from spending more than they will receive.
\nIt should be noted that online purchases greatly increased Measure A revenue. Most online retailers collect sales tax based on the delivery address of the buyer instead of the retailer\u2019s address. For instance, when you purchase a refrigerator online instead of in a retail store in Lodi or Jackson, the county portion of the sales tax comes to Calaveras County instead of San Joaquin or Amador County.
\nThe Auditor-Controller\u2019s estimate of expected Measure A revenue for fiscal year 2025-2026 was $4,500,000. With the carryover from fiscal year 2024-2025 of $1,503,846.92, the total revenue estimates for fiscal year 2025-2026 was $6,153,846.92. Each fire agency submitted a budget and an improvement plan for fiscal year 2025-2026 to the JPA based on the following allocation:
\n\u2022
\nAltaville-Melones $480,000.06
\n\u2022
\nAngels Camp $572,307.76
\n\u2022
\nCalaveras Consolidated $1,052,307.82
\n\u2022
\nCentral Calaveras $553,846.22
\n\u2022
\nCopperopolis $646,153.93
\n\u2022
\nEbbetts Pass $664,615.47
\n\u2022
\nMokelumne Hill $480,000.06
\n\u2022
\nMurphys $553,846.22
\n\u2022
\nSan Andreas $633,846.23
\n\u2022
\nWest Point $516,923.14
\nTOTAL $6,153,846.91
\nAs of January 1, 2026, the revenue from Measure A far exceeded what was originally estimated by the Auditor-Controller, so the Auditor-Controller agreed to re-estimate Measure A revenue for fiscal year 2025-2026. With this new estimate, each fire agency will have to submit an updated budget to the JPA. The new allocations are as follows:
\n\u2022
\nAltaville-Melones $774,106.80
\n\u2022
\nAngels Camp $922,973.49
\n\u2022
\nCalaveras Consolidated $1,697,080.29
\n\u2022
\nCentral Calaveras $893,200.15
\n7
\n\u2022
\nCopperopolis $1,042,066.85
\n\u2022
\nEbbetts Pass $1,071,840.18
\n\u2022
\nMokelumne Hill $774,106.80
\n\u2022
\nMurphys $893,200.15
\n\u2022
\nSan Andreas $1,022,217.96
\n\u2022
\nWest Point $833,653.48
\nTOTAL $9,924,446.15
\nHow Fire Agencies Used Fiscal Year 2024-2025 Measure A Funds
\nAccording to the JPA\u2019s annual report submitted to CCCGJ on November 11, 2025, most of fiscal year 2024-2025 Measure A funds were used for staffing: adding full-time employees and paying existing employees, including salary, benefits, and retirement; providing training for both paid and volunteer firefighters; and updating PPE.
\nThe number of full-time firefighters in Calaveras County increased from 48 to 101 by June 30, 2025. The following shows how many full-time firefighters were added to each fire agency\u2019s ranks and what percentage of their 2024-2025 Measure A funds were used for staffing:
\n\u2022
\nAltaville-Melones 9 (85.68%)
\n\u2022
\nAngels Camp 4 (75%)
\n\u2022
\nCalaveras Consolidated 4 (100%)
\n\u2022
\nCentral Calaveras 2 (100%)
\n\u2022
\nCopperopolis 3 (89.87%)
\n\u2022
\nEbbetts Pass 3 (98.86%)
\n\u2022
\nMokelumne Hill 0 (95.12%)
\n\u2022
\nMurphys 9 (100%)
\n\u2022
\nSan Andreas 10 (73.09%)
\n\u2022
\nWest Point 9 (99.06%)
\nTOTAL 53
\nMokelumne Hill was the only fire agency that did not transition from volunteer to paid full-time staffing in the 2024-2025 fiscal year. Instead, their volunteer firefighters are compensated for the hours they staff the fire station and the calls they respond to. Mokelumne Hill plans to add full-time positions in the 2025-2026 fiscal year.
\nAdding full-time employees comes with additional costs under the ordinance\u2019s staffing category, such as medical insurance, workman\u2019s compensation, and retirement benefits. Staffing fire stations 24\/7 adds costs under the Measure A facilities category, such as sleeping quarters and bath and kitchen facilities. Some of the stations were prepared for 24\/7 staffing, but some stations are in need of upgrades in order to accommodate 24\/7 staffing.
\nIt should be noted that when fire stations are staffed 24\/7, firefighters are able to roll out immediately instead of waiting for firefighters (including volunteers) to assemble at the station. CCCGJ was unable to obtain an exact percentage of callouts that are medical\/accident-related versus fire-related, but based on interviews, we estimated that 70-90% of calls are
\n8
\nmedical\/accident-related and 10-30% of calls are fire-related.
\nFor those fire agencies that did not use all of their Measure A funds for staffing, the remaining funds were used for facilities and\/or equipment repairs and\/or upgrades, or set aside (up to 10%) as a cash-carryover.
\nThe ordinance specifies that the governing body of each fire agency\u2014that is, its board of directors, or city council in the case of Angels Camp\u2014is responsible for improving the speed of response and the quantity and quality of personnel. During its investigation into how Measure A funds were being used, CCCGJ noticed that not all fire agencies had the same understanding of what was included in the ordinance. For example, the ordinance does not require all fire stations to be staffed 24\/7. Likewise, not all agencies have the same understanding of how the County Auditor-Controller’s estimation and allocation process works under Measure A. Therefore, it would benefit the fire agencies if their chiefs and board members familiarize themselves with the ordinance\u2019s specific requirements.
\nCompliance with Measure A Oversight and Accountability Requirements
\nAs mentioned above, one of the requirements of Measure A is that each fire agency provide the JPA with a copy of its management report and annual audit each year. All fire agencies turned their 2024-2025 management reports in to the JPA. As of the publication of this report, the independent audits for fiscal year 2024-2025 are underway.
\nDuring our investigation, CCCGJ learned that Altaville-Melones Fire Protection District has not conducted an independent audit since the 2020-2021 fiscal year. California Government Code \u00a726909 contains audit requirements for special districts and provides multiple options for special districts to comply with its requirements.
\nThe JPA fulfilled its reporting requirement to the Civil Grand Jury, Board of Supervisors, and media outlets in November 2025. This entailed a brief written summary of expenditures for fiscal year 2024-2025, the total number of firefighting staff added countywide, and the plans for fiscal year 2025-2026. The JPA readily provided more detailed information upon request.
\nFINDINGS, RECOMMENDATIONS, RESPONDENTS
\nPursuant to Penal Code \u00a7933 and \u00a7933.05, the Calaveras County Civil Grand Jury requires
\nresponses within 60 days from elected county official(s), and within 90 days from governing
\nbodies. In order to be included and published in the next CCCGJ report, invited responses must
\nbe received within 90 days.
\nAfter conducting interviews and reviewing documents, CCCGJs findings and recommendations
\nare as follows:
\nF1: Altaville-Melones Fire Protection District has not had an independent audit performed since fiscal year 2020-2021, resulting in a lack of accountability and transparency to the public it serves.
\n9
\nR1a: Calaveras County Civil Grand Jury recommends Altaville-Melones Fire Protection District conduct an independent audit for fiscal year 2024-2025 by December 31, 2026.
\nRequired Response
\nAltaville-Melones Fire Protection District Board of Directors
\nInvited Response
\nCalaveras County Auditor-Controller
\nR1b: Calaveras County Civil Grand Jury recommends Altaville-Melones Fire Protection District conduct independent audits for three missing fiscal years, 2021-2022 through 2023-2024, by December 31, 2026.
\nRequired Response
\nAltaville-Melones Fire Protection District Board of Directors
\nInvited Response
\nCalaveras County Auditor-Controller
\nF2: Calaveras County\u2019s ten fire agencies fulfilled their Measure A requirement to submit management reports, including the previous year\u2019s expenditures and current year\u2019s budget, to Calaveras County Fire Services Joint Powers Authority.
\nRequired Response
\nNone
\nF3: Calaveras County Fire Services Joint Powers Authority fulfilled its Measure A requirement to submit an annual summary report to Calaveras County Board of Supervisors, Calaveras County Civil Grand Jury, and local media outlets.
\nRequired Response
\nNone
\nDISCLAIMER
\nReports issued by the Civil Grand Jury do not identify the individuals interviewed. Penal Code
\n\u00a7929 requires that reports of the Civil Grand Jury not contain the name of any person or facts
\nleading to the identity of any person who provides information to the Civil Grand Jury.
\nREFERENCE SOURCES
\nBaptista, Nick, ed. \u201cNew Tax adds more firefighters.\u201d Valley Springs News, November 28, 2025, 1.
\n10
\nBenson, Danny. \u201cProponents look to resurrect Measure A.\u201d Calaveras Enterprise. March 9, 2023. https:\/\/www.calaverasenterprise.com\/articles\/featured-stories\/proponents-look-to-resurrect-measure-a\/
\nCalaveras County. \u201cCalaveras Local Fire Protection Transactions and Use Tax.\u201d Accessed March 26, 2026. https:\/\/elections.calaverasgov.us\/Portals\/Elections\/Documents\/Measures\/2024\/1%20Percent%20Sales%20Tax%20to%20Benefit%20Local%20Fire%20Agencies%20Full%20Text.pdf
\nHansen, B.J. \u201cValley Springs Fire Station Temporary Closures Could Be New Trend.\u201d myMotherLode.com. August 3, 2023. https:\/\/mymotherlode.com\/news\/local\/3201018\/valley-springs-fire-station-temporary-closures-could-be-new-trend.html<\/p>\n","protected":false},"excerpt":{"rendered":"
San Andreas, CA…Local Fire Protection Ordinance Review, May 4, 2026.\u00a0 In March 2024, Calaveras County voters approved the Local Fire Protection Ordinance, otherwise known as Measure A, which allowed an increase in the local sales tax of one percent. Measure A has strict requirements on how the funds are to be divided among the local […]<\/p>\n","protected":false},"author":1,"featured_media":201843,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_cbd_carousel_blocks":"[]","jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[10,20,1,8,13],"tags":[],"class_list":["post-201842","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-angels-camp","category-featured","category-news","category-san-andreas","category-traffic-fire","last_archivepost"],"jetpack_featured_media_url":"https:\/\/new.thepinetree.net\/wp-content\/uploads\/2026\/05\/MeasureAGrandJuryReport.jpg","jetpack_sharing_enabled":true,"jetpack-related-posts":[],"_links":{"self":[{"href":"https:\/\/new.thepinetree.net\/index.php?rest_route=\/wp\/v2\/posts\/201842","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/new.thepinetree.net\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/new.thepinetree.net\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/new.thepinetree.net\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/new.thepinetree.net\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=201842"}],"version-history":[{"count":1,"href":"https:\/\/new.thepinetree.net\/index.php?rest_route=\/wp\/v2\/posts\/201842\/revisions"}],"predecessor-version":[{"id":201844,"href":"https:\/\/new.thepinetree.net\/index.php?rest_route=\/wp\/v2\/posts\/201842\/revisions\/201844"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/new.thepinetree.net\/index.php?rest_route=\/wp\/v2\/media\/201843"}],"wp:attachment":[{"href":"https:\/\/new.thepinetree.net\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=201842"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/new.thepinetree.net\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=201842"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/new.thepinetree.net\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=201842"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}