Southwestern Polk County Rural Fire Protection District

Transcription

1 Southwestern Polk County Rural Fire Protection District Station SE Shelton Street Station N Main Street Falls City, OR Station Main Street Rickreall, OR PROPOSED OPERATING BUDGET Page 1

2 Southwestern Polk County Rural Fire Protection District Budget Table of Contents Budget Calendar... 3 Budget Committee Members... 4 Mission Statement/Goals and Objectives... 5 Budget Message... 6 Property Tax Worksheet... 7 General Fund Resources (LB20)... 8 General Fund Requirements (LB30)... 9 Materials & Services Detail (LB31) Equipment Reserve Fund (LB11; Closed) Major Fire/Conflagration Fund (LB10; Closed) General Purpose Grant Fund (LB10) Trust and Agency Fund ST130 Spending Authority (LB10) Page 2

3 SW Polk County RFPD Budget Calendar 1. Appoint Budget Officer Feb Prepare Proposed Budget Feb. Mar. 3. Publish First Notice of Budget Comm. Meeting Mar. 30 Publish 1 st Notice no more than 30 days prior (Mar. 30) Publish 2 nd Notice at least five days after 1 st notice and April 6 not less than 5 days prior to budget meeting (Apr. 6) 4. Budget Committee Meeting Rickreall (8:00 p.m.) April Subsequent Budget Committee Meeting Dallas Fire Station *May 9 (*If Needed: 8:00 p.m.) 6. Publish Notice of Budget Hearing 5 30 days prior (Between May 18 and June 8) Prepare LB 13 w/publish Notice of Budget Hearing in I.O. June 3 7. Hold Budget Hearing Falls City Fire Station (8:00 p.m.) June 13 Enact Resolutions o Adopt Budget o Make Appropriations o Impose & Categorize Tax 8. Submit Tax Certification Documents (LB50) July 1 2 Copies to Tax Assessor (w/copy of budget & signed resolution) by July 15 1 Copy to Dept. of Revenue by July 15 IF NO tax levied 1 Copy of Adopted Budget & signed resolution to County Clerk by Sept. 30. Page 3

4 Southwestern Polk County Rural Fire Protection District BUDGET COMMITTEE BOARD MEMBERS Name Address 4Year Term Expires David Gwinner Highway 22 July 2017 Position 1 Frank Pender, Jr. Ken Gardner Bob Davis 2171 Pioneer Road Gardner Road Ferns Corner Road Monmouth, OR July 2019 Position 2 July 2017 Position 3 July 2019 Position 4 Rod Watson Highway 22 July 2017 Position 5 CITIZEN MEMBERS Name Address 3Year Term Expires Jack Condon PO Box 46 July 2018 Tom Green Yolanda Zuger Joanne Ballweber 1085 N Fir Villa Road Sunnyside Road May Road July 2017 July 2018 July 2017 Page 4

5 Southwestern Polk County Rural Fire Protection District MISSION STATEMENT To prevent or minimize the loss of life and property from fire, provide emergency medical service, mitigate or reduce the consequences of natural and manmade disasters, and provide public support services as a secondary activity. GOALS AND OBJECTIVES To Provide Safe and Effective Emergency Service The reduction of injury and loss of life from fire. The reduction of property loss and damage by fire. Increase fire prevention awareness and public education about the hazards of fire. Provide public education in basic life support and safety matters. Assist the public in times of natural or manmade emergencies. Provide the public nonemergency service as a secondary activity. Maintain a progressive and welltrained volunteer system. Actively seek and recruit new members for volunteer service. Page 5

6 BUDGET MESSAGE (Pursuant to ORS ) Southwestern Polk County Rural Fire Protection District THE BUDGET DOCUMENT consists of three (3) active funds and two (2) closed funds, as follows: ACTIVE FUNDS: General Fund; General Purpose Grant Fund; and ST130 Spending Authority Trust & Agency Fund. FUNDS CLOSED by Resolution No & Balance Transferred to GF: Major Fire/Conflagration Fund (14,599 to GF) Equipment Reserve Fund (50,141 to GF) PROPOSED FINANCIAL POLICY FOR In response to District viability issues raised during last year s budget process, board members participated in a standards of coverage review in March. The final report will contain an overall evaluation, conclusions and recommendations for our emergency services system. As this report is not yet available, the proposed budget assumes no restructuring of the District or its services for FY , which is to be funded from 2016 property tax revenue, cash carryover from the current fiscal year, and remaining cash from the two closed funds. CHANGES IN BUDGET A Supplemental Budget was adopted by Resolution on January 11, 2016, to make 19,150 in unanticipated conflagration revenue immediately available for unforeseen expenses in professional services and equipment maintenance. GENERAL FUND INCREASES IN FY Personnel OutofPocket Health Care Reimbursement, 10,000; potential need to replace reimbursement plan with employee health insurance Materials & Services Workers Compensation for Volunteer Firefighters, 17.9% per SDIS Property Insurance, 5% per SDIS Legal/Professional Fees, 6,000 for potential fiveyear operating tax levy expenses PC Radio Communications & Tap Out agreement, 118 WVCC Dispatch fees, 6.9% per WVCC APPARATUS, CAPITAL PURCHASES, AND CAPITAL PROJECTS for FY: No apparatus, capital purchases or capital projects planned for FY. Final payment on ST140 property expected to be made by October Current 140,000 grant award need for replacement of SCBA packs and air cylinders mentioned in last year s budget message, carries over to the FY. Page 6

7 PROPERTY TAX W ORKSH EET 1. Perm anent Rate Lim it / Est. Assessed Value 554,127, Tax rate (per dollar) X Amount the Rate would raise 477, Estimate Measure 5 loss (compression) Tax to be billed = 477, Average Collection Factor X Taxe s Estim ate d to be Re ce ive d = 443, Loss due to discount & uncollectables = 33, (line 6 minus line 8) Page 7

8 FORM LB20 Second Preceding Year Historical Data Actual First Preceding Year Adopted Budget This Year RESOURCES General Fund RESOURCE DESCRIPTION Proposed By Budget Officer Southwestern Polk County RFPD Budget for Next Year Approved By Budget Committee Adopted By Governing Body 1 104,159 82,387 50, Carryover / Beginning Balance 105, ,650 20,492 20, Taxes Prior 20, ,155 1,177 1, Interest 1, ,235 2,021 2, Billed NonTaxpayer 3, , Contract Service Wage & Fringe Address Signs , Conflagration Income ,040 13,431 3, Miscellaneous Income 4, , Transfer from Other Funds , , , Total resources, except taxes to be levied 133, , Taxes estimated to be received 443, , , Taxes collected in year levied , , , TOTAL RESOURCES 577, General Fund Resources 2% 18% 80% Carryover Taxes Other Page 8

9 FORM LB30 Actual Historical Data Adopted Budget REQUIREMENTS SUMMARY GENERAL FUND Second Preceding First Preceding This Year Proposed By Approved By Adopted By Year Year Budget Officer Budget Committee Governing Body ALLOCATED TO EMERGENCY FIRE SERVICE DEPARTMENT PERSONNEL SERVICES 1 40,655 42,178 39,768 1 Office Admin. Salary 40, ,874 3,200 10,521 2 Office Admin. Payroll Expenses 17, ,123 3,217 3,500 3 Office Admin. Retirement 4, ,470 23,740 4 Firefighter Appreciation Program 4 5 6,000 5 LOSAP ,122 72,335 53,789 6 TOTAL PERSONNEL SERVICES 63, Total FullTime Equivalent (FTE) MATERIALS AND SERVICES (See LB31) 8 365, , ,638 8 TOTAL MATERIALS AND SERVICES 393,439 8 CAPITAL OUTLAY Southwestern Polk County RFPD Budget For Next Year TOTAL CAPITAL OUTLAY , , , TOTAL ALLOCATED 456, NOT ALLOCATED DEBT SERVICE 11 11,186 12,608 12, ST140 Escrow Principle 6, , , ST140 Escrow Interest ST140 Escrow Service Fee ,383 13,383 13, TOTAL DEBT SERVICE 6, INTERFUND TRANSFERS 15 19, GF Transfer to ST130 Spending Authority 19, , TOTAL INTERFUND TRANSFERS 19, OPERATING CONTINGENCY 17 20, TOTAL OPERATING CONTINGENCY 20, , , Ending balance (prior years) , UNAPPROPRIATED ENDING FUND BALANCE 74, , , , TOTAL NOT ALLOCATED 121, , , , TOTAL REQUIREMENTS 577, Page 9

10 Personnel Services 63, Materials & Services 393, Debt Service 6, Interfund Transfers 19, Operating Contingency 20, Unappropriated Ending Balance 74, General Fund Requirements 1% 3% 4% 13% 11% Personnel Services Materials & Services Debt Service 68% Interfund Transfers Operating Contingency Unappropriated Ending Balance Page 10

11 FORM LB31 Actual Historical Data Adopted Budget DETAILED EXPENDITURES Materials and Services Emergency Fire Service Department EXPENDITURE DESCRIPTION Southwestern Polk County RFPD Budget for Next Year Second Preceding First Preceding This Year Proposed by Approved by Adopted by Budget Officer Budget Committee Governing Body 1,447 1,404 1,250 1] Office Supply 1, , , ,302 2] Contract City of Dallas 221,302 4,985 4,997 5,422 3] Utilities 5,249 5,700 25,400 26,600 4] Contract City of Falls City 26,600 1, ,000 5] Election Expense 1,000 3,805 3,696 6,000 6] Station Maintenance/Repairs 6,000 11,529 13,323 20,500 7] Legal/Professional Fees 17,500 3, ,050 8] Training/Conference Fees 4,050 11,647 12,053 12,500 9] Insurance Package 13,000 10,172 4,239 5,000 10] Workers Comp 7,268 69,264 10,425 17,528 11] Equipment Maintenance/Fuel 13,300 8,514 6,262 6,878 12] Radios Purchase/Repair/Maintenance 8,245 2, ] Miscellaneous ,360 26,794 42,621 14] Dispatch/WVCC 43,000 4,277 7,521 10,475 15] Equipment Testing 10,000 2,340 2,570 2,196 16] Medical Expenses 2, ] Address Signs ,224 4,276 8,998 18] Firefighter Clothing 5, ] Water Supply 500 2,785 2,000 20] Small Equipment (Under 5,000) 2,000 4,000 21] LOSAP Rickreall 4, ] Conflagration Expense , , ,638 23] TOTAL EXPENDITURES 393,439 Page 11

12 LB11 Fund authorized and established August 2002 by Ordinance to reserve money for the purchase of fire apparatus. Fund closed and balance transferred to General Fund effective July 1, 2015, by Resolution No Equipment Reserve Fund Southwestern Polk County RFPD ALLOCATED TO EMERGENCY FIRE SERVICE DEPARTMENT Actual Actual Adopted Budget Proposed Approved Adopted Resources 50,141 50,141 50,141 1] Cash on Hand 50,141 50,141 50,141 2] Total Resources REQUIREMENTS NOT ALLOCATED 50,141 3] Transfer to General Fund 50,141 50,141 4] Reserved for Future Expenditure 50,141 50,141 50,141 5] Total Requirements Page 12

13 LB10 SPECIAL FUND Major Fire/ Conflagration Fund closed and balance transferred to General Fund effective July 1, 2015, by Resolution No SW Polk Co.Rural Fire District Actual Actual Adopted Budget for Proposed Approved Adopted RESOURCES 14,599 14,599 14,599 1]Cash on Hand 14,599 14,599 14,599 2] Resource except taxes 14,599 14,599 14,599 3] Total Resources REQUIREMENTS NOT ALLOCATED 14,599 4] Transfer to General Fund 14,599 14,599 5] Reserved for Future Expenditure 14,599 14,599 14,599 6] TOTAL REQUIREMENTS Page 13

14 LB10 SPECIAL FUND General Purpose Grant Emergency Fire Service Department SW Polk Co.Rural Fire District Actual Actual Adopted Budget for Proposed Approved Adopted RESOURCES ] Cash on Hand ,000 25,000 2] General Purpose Grant 25, ,300 25,300 3] Total Resources 25,300 REQUIREMENTS ALLOCATED Capital Outlay 13,000 20,000 4] Equipment 20,000 13,000 20,000 5] Total Capital Outlay 20,000 Materials & Services 5,000 6] Equipment & Supplies 5,000 5,000 7] Total Materials & Services 5,000 NOT ALLOCATED 300 8] Special Payments Fire Victim ] Unappropriated End Balance ] Total Not Allocated ,300 25,300 11] Total Requirements 25,300 Page 14

15 LB10 TRUST AND AGENCY FUND NOT ALLOCATED TO AN ORGANIZATIONAL UNIT OR PROGRAM ST130 SPENDING AUTHORITY SW Polk Co.Rural Fire District Actual Actual Adopted Budget for Proposed Approved Adopted RESOURCE DESCRIPTION 1] Cash on Hand 12,000 19,740 2] GF Transfer In Firefighter Appreciation Prog. 19,740 16,000 3] Miscellaneous Income 8,200 35,740 4] Resource except taxes 39,940 35,740 5] Total Resources 39,940 REQUIREMENTS Materials & Services 35,740 6] Appreciation Program 39,940 35,740 7] Total Requirements 39,940 8]Ending Balance Previous Years 35,740 9] Total Requirements 39,940 Page 15

16 FORM LB1 NOTICE OF BUDGET HEARING A public meeting of the Southwestern Polk County Rural Fire Protection District will be held on June 13, 2016, at 8:00 pm at Falls City Fire Station, 320 N Main Street, Falls City, Oregon. The purpose of this meeting is to discuss the budget for the fiscal year beginning July 1, 2016 as approved by the Southwestern Polk County Rural Fire Protection District Budget Committee. A summary of the budget is presented below. A copy of the budget may be inspected or obtained at 915 SE Shelton ST, Dallas, Oregon, between the hours of 8:00 a.m. and 4:00 p.m.. This budget is for an annual budget period. This budget was prepared on a basis of accounting that is the same as used the preceding year. Contact: Joanna Jarvis Telephone: joanna.jarvis@dallasor.gov FINANCIAL SUMMARY RESOURCES TOTAL OF ALL FUNDS Actual Amount Adopted Budget Approved Budget This Year Next Year Beginning Fund Balance/Net Working Capital 147, , ,441 Fees, Licenses, Permits, Fines, Assessments & Other Service 2,021 2,500 3,000 Federal, State and All Other Grants, Gifts, Allocations and 13,000 25,000 25,500 Revenue from Bonds and Other Debt Interfund Transfers / Internal Service Reimbursements 84,480 19,740 All Other Resources Except Current Year Property Taxes 34,828 40,702 33,400 Current Year Property Taxes Estimated to be Received 428, , ,763 Total Resources 625, , ,844 FINANCIAL SUMMARY REQUIREMENTS BY OBJECT CLASSIFICATION Personnel Services 72,335 53,789 63,061 Materials and Services 349, , ,379 Capital Outlay 13,000 20,000 20,000 Debt Service 13,383 13,383 6,630 Interfund Transfers 64,740 19,740 Contingencies 20,000 20,000 Special Payments Unappropriated Ending Balance and Reserved for Future Expenditure 177,007 85,141 74,734 Total Requirements 625, , ,844 FINANCIAL SUMMARY REQUIREMENTS AND FULLTIME EQUIVALENT EMPLOYEES (FTE) BY ORGANIZATIONAL UNIT OR PROGRAM * Name of Organizational Unit or Program FTE for that unit or program Emergency Fire Service 625, , ,844 FTE Total Requirements 625, , ,844 Total FTE STATEMENT OF CHANGES IN ACTIVITIES and SOURCES OF FINANCING The fire service activities and sources of financing have not changed from the previous year. Permanent Rate Levy (rate limit per 1,000) Local Option Levy Levy For General Obligation Bonds PROPERTY TAX LEVIES Rate or Amount Imposed Rate or Amount Imposed Rate or Amount Approved LONG TERM DEBT General Obligation Bonds Other Bonds Other Borrowings Total STATEMENT OF INDEBTEDNESS Estimated Debt Outstanding on July ,630 6,630 Estimated Debt Authorized, But Not Incurred on July