Eagle River Fire Protection District Eagle County, Colorado Annual Budget

Transcription

1 Eagle River Fire Protection District Eagle County, Colorado 2018 Annual Budget Prepared by: Administrative Staff Eagle River Fire Protection District Administration 90 Benchmark Road, Suite 101 Post Office Box 7980 Avon, Colorado 81620

2 EAGLE RIVER FIRE PROTECTION DISTRICT Eagle County, Colorado 2018 Annual Budget BOARD OF DIRECTORS Clint Janssen, Chairperson Alan Bosworth, Vice Chair Darell Wegert, Treasurer John Halloran, Secretary Cindy Moran, Assistant Secretary and Assistant Treasurer EXECUTIVE TEAM Karl Bauer, General Manager and Fire Chief Kris Nash, Human Resources Director Jessica Costabile, Finance Director George Wilson, Division Chief of Planning and Logistics Lee Bruchez, Battalion Chief Todd Marty, Battalion Chief Michael Warmuth, Battalion Chief Michael Woodworth, Fire Marshal Gail Baker, Assistant Fire Marshal Tracy LeClair, Community Risk Manager

3 EAGLE RIVER FIRE PROTECTION DISTRICT 2018 ANNUAL BUDGET TABLE OF CONTENTS Introduction Eagle River Fire Protection District Organizational Structure Budget Message Page iii iv vii Financial Overview Total Budget By Fund 1 Fund Balances By Fund 2 Fund Summaries Capital Impact Fund 3 Debt Service Fund 4 Equipment Replacement Fund 5 Capital Projects Fund 6 General Fund 7 8 Revenues By Source 9 Property Tax Levies and Collections 10 Expenditures By Category 11 Expenditures By Personnel 12 Program Summaries and Activity Budgets Support Services Expenditure Summary By Program Activities 13 Program Support Human Resources 16 Finance 17 Fleet Management 18 Facilities Management 19 Communications 20 GIS 21 Accreditation 22 Information Technology 23 Legal 24 Professional Credentialing and Development 25 Operations Expenditure Summary By Program Activities 26 Program Support 27 Structure Fire Suppression 28 Emergency Medical Services 29 Wildland Technical Rescue 32 Hazmat 33 Deployments 34 i

4 EAGLE RIVER FIRE PROTECTION DISTRICT 2018 ANNUAL BUDGET TABLE OF CONTENTS CONTINUED Page Health, Wellness and Safety Expenditure Summary By Program Activities 35 Respiratory Protection 36 Exposure Control 37 Wellness 38 Fire Prevention Expenditure Summary By Program Activities 39 Program Support 40 Community Safety 41 Community Outreach 42 Investigations 43 Community Risk Management Expenditure Summary By Program Activities 44 Program Support 45 Community Safety 46 Community Outreach Capital Expenditure Summary By Program Activities 49 Capital 50 Other Supplemental Information Glossary of Terms Personnel Services 51 Resolution, Revised Budget and Appropriation for the 2017 Budget Resolution, Budget Adoption Resolution, Budget Appropriation Resolution, Property Tax Levy Resolution, Transfer of Funds Certification of Tax Levies Lease purchase Agreement Supplemental Schedule 65 ii

5 Board of Directors Legal Counsel General Manager/Fire Chief CPA Eagle River Fire Protection District 2018 Organizational Structure HR Finance HR Director Finance Director Fire Prevention Div. Chief/Fire Marshal Planning and Logistics Div. Chief Operations Training Community Risk Management Community Risk Manager Assistant Fire Marshal A Shift Battalion Chief B Shift Battalion Chief C Shift Battalion Chief Wildfire Mitigation Specialist Minturn Station 5 Avon Station 7 Beaver Creek (Contract) Station 11 Edwards Station 12 Cordillera-Chaveno Station 15 Cordillera-Summit Station 16 Lieutenant Lieutenant Lieutenant Lieutenant Lieutenant Unstaffed Engineer Engineer Engineer Engineer Engineer Firefighter Firefighter Firefighter Firefighter Firefighter Firefighter Firefighter Firefighter

6 EAGLE RIVER FIRE PROTECTION DISTRICT AVON, COLORADO 2018 BUDGET MESSAGE The Eagle River Fire Protection District serves approximately 186 square mile area of Eagle County, Colorado, including the Towns of Avon, Minturn and Red Cliff, and the communities of Arrowhead, Bachelor Gulch, Cordillera, Eagle Vail, Edwards, and portions of Wolcott. In addition, the District serves the Beaver Creek Metropolitan District service area, including Beaver Creek Resort, pursuant to an Agreement for Fire Protection and Emergency Services. It is a professional fire service agency with five facilities of which four are staffed as operational fire and emergency response stations by 63 full time uniformed firefighter employees and five administrative employees. The District protects visitors, residences, businesses, rural areas, high rise resort hotels, and forested areas. The attached budget includes proposed expenditures and the means by which the District will finance them. Prior to budget adoption, the District holds a public hearing to obtain taxpayer comments. Following the public hearing, the Board of Directors legally adopts the budget, appropriates funds for expenditure, and levies a property tax by passing resolutions on or before the fifteenth day of December. The Board of Directors is authorized to transfer money between line items. However, the Board of Directors must approve by supplemental resolution any expenditure that exceeds the legally adopted annual operating budget for a particular fund. The District budget is made up of five funds: the General Fund, the Capital Impact Fee Fund, the Debt Service Fund, Equipment Replacement Fund, and the Capital Projects Fund. The General Fund is used to account for all financial resources relating to the overall operations of the District including personnel, commodities, contract services, purchasing and financing, and capital equipment. The Capital Impact Fee Fund includes reserves to fund specific capital projects that address growth and its impact on the District s service levels. The Debt Service Fund is used to accumulate financial resources for the repayment of principal and interest related to the General Obligation Bonds, Series The Equipment Replacement Fund accumulates financial resources for the future replacement of existing fleet and equipment. The Capital Projects Fund is used to account for the construction of facilities and the acquisition of certain capital assets. The District s budget is prepared using the modified accrual basis of accounting. This method accounts for revenues when they are measurable and available, and expenditures within the period in which the District normally liquidates the related liability rather than when the liability is first incurred. Governmental accounting standards require a comparison of the legally adopted budget with actual data on the budgetary basis, which actual data may differ from Generally Accepted Accounting Principles (GAAP) presentations in the audit report. iv

7 Budget Highlights The District s budget format incorporates a strategic plan and long range capital plan and includes the following five programs: Support Services, Operations, Health, Wellness and Safety, Fire Prevention, and Community Risk Management. Operations include activities which result in direct emergency service delivery to the communities protected by the Fire District. Constituting the largest of the District s four programs, Operations includes Structure Fire Suppression, Emergency Medical Services, Wildland, Technical Rescue, Hazardous Materials and Deployments, and details the cost of staff, all equipment and supplies, and the training necessary to ensure the provision of an appropriate level of service. Fire Prevention includes the prevention of fires, the investigation of the cause, origin, and circumstances of fires, the reduction of fire and life safety hazards in buildings, and vehicles, the maintenance of fire protection equipment and systems, the regulation of storage, use, and handling of hazardous materials and hazardous substances, and enforcement of the basic building regulations in matters regarding fire, panic, and explosion safety. In addition, Fire Prevention is dedicated to enhancing environmental protection and creating a more business friendly environment. The Community Risk Management (CRM) Program promotes safer communities through community outreach, education and the promotion of hazard mitigation, especially as they pertain to natural and manmade disasters. In addition to ongoing identification and assessment of district wide risks, the CRM program collaborates with local, state and federal agencies to ensure the District s ability to appropriately assist communities in the mitigation, preparedness, response, and recover phases of hazards to communities it services. Health, Wellness and Safety ensures that the District complies with laws and industry standards pertaining to workplace safety, provides tools and equipment necessary to protect staff against jobrelated health hazards and promotes employee well being in an effort to reduce the incidence and cost of illness and injury. This program includes a comprehensive physical fitness program designed to reduce the likelihood of cardiac related illnesses and ensure that staff maintains a level of fitness commensurate with the physical demands of their job. Support Services includes administrative, managerial and logistical activities which facilitate the provision of the District s other programs. Support Services also includes such activities as Human Resources, Finance and Fleet Management, along with a variety of smaller, but no less critical activities that ensure the continuity of District functions. The budget also incorporates the District s fund balance reserve policy, established by the Fire Board to assist with long term financial planning, manage potential risks associated with changing economic, budgetary and environmental conditions, and pay potential costs incurred by the District as a result of catastrophic incidents such as destructive wildfires. The policy sets a minimum unassigned level of 25% of the District s budgeted General Fund operating expenditures, excluding capital. v

8 The 2018 budget reflects voter approval of an additional mill levy that will sustain, as a base, the 2010 property tax revenues, adjusted annually for inflation and local growth. These additional revenues, set at $3,049,514 for the 2018 budget, will allow the District to fully staff all aspects of its operations and meet ongoing District service demands. The 2018 budget has been developed to emphasize the following: staffing 24/7 the District s four operational fire and emergency response stations and meet contractual obligations pursuant to its agreement with the Beaver Creek Metropolitan District, major capital projects including the Edwards Fire Station and Training Facility, maintain health insurance contributions and increase employees salaries to levels earned per the current pay plan. Based on the assessed valuations of $1,016,165,820, the mill levy to the County Commissioners is mills for general operating purposes, a temporary tax credit/mill levy reduction of mills and mills for refunds/abatements in the General Fund and mills for General Obligation Bonds and Interest and for refunds/abatements in the Debt Service Fund for a total of mills compared with mills levied in Budget Revenue Highlights General Fund: General Fund revenues are budgeted at $10,421,953 in 2018 with property taxes accounting for approximately eighty three percent of the District s total operating revenues. The District estimates to receive payments from Beaver Creek Metropolitan District in the amount of $1,237,001 for fire protection services performed pursuant to a service contract. This contract will expire on December 31, 2019 with the option to renew for three additional two year periods. Capital Impact Fee Fund: In 2018, impact fee collection and interest revenues are projected at an amount totaling $193,952. Eagle County, the Town of Avon, the Town of Minturn, and the Town of Red Cliff collect emergency services impact fees on the District s behalf. These fees are based upon new water taps. Debt Service Fund: The Debt Service Fund is used to account for the accumulation of resources for the repayment of principal and interest on the General Obligation Bonds, Series The major sources of revenue are property taxes. Equipment Replacement Fund: The Equipment Replacement Fund equipment rental charges and interest revenues are projected at an amount totaling $157,820. Capital Projects Fund: In 2016, the District issued General Obligation Bonds, Series 2016 for capital improvements including: the Avon Public Safety Facility Project, the Edwards Fire Station Project and Training Facility Project approved at the May 3, 2016 election. These projects are expected to be completed by August In 2018, the major sources of revenue are interest earnings and fund balance. vi

9 2018 Budget Expenditure Highlights General Fund: The 2018 budget has been developed emphasizing the following: meeting ongoing service demands through staffing the District s four operational and emergency response stations, staffing the Beaver Creek Fire Station in accordance with the Intergovernmental Agreement between the District and the Beaver Creek Metropolitan District and retaining personnel. Personnel services account for approximately 73% of the total budget at $8,480,307. This represents approximately 11% increase over last year s budget. Funding for a full time Wildland Mitigation Specialists and the purchase of a new fire engine, which financing had been received in the prior year s budget. The General Fund appropriations total $11,560,633 to meet the services demands. Capital Impact Fee Fund: The Capital Impact Fee Fund appropriations total $11,230 for the purpose of collection service fees to Eagle County, the Town of Avon, the Town of Minturn, and the Town of Red Cliff for the collection of emergency services impact fees on the District s behalf. Debt Service Fund: The Debt Service Fund appropriations total $1,335,450 in 2018 for the purpose of the payment of interest and principal on the General Obligation Bonds, Series 2016 and annual fiscal agent fees. Revenues for payment of debt service come from property tax revenues and interest earnings. Equipment Replacement Fund: There are no planned purchases from the Equipment Replacement Fund in Capital Projects Fund: Capital project disbursements is budgeted at $10,090,110 in Major capital construction projects include; the construction of a new Avon fire station in a different location to replace the existing fire station, with construction expected to be complete by 2017; the purchase of land and construction of a new Edwards fire station; and construction of a training facility, with construction expected to be complete by August Summary The District s 2018 total estimated ending fund balance is $6,413,805 with $305,311 recognized as the statutory requirement for TABOR emergency reserves and $825,112 as restricted reserves for the Capital Impact Fee Fund, $36,110 for the Debt Service Fund and $1,138,940 for the Capital Projects Fund. The remaining balance of $4,108,332 meets the requirements of the District s 25% minimum reserve policy and is unreserved and unrestricted and can be used for any legal purpose. vii

10 Eagle River Fire Protection District Financial Overview Total Budget By Fund Capital Debt Equipment Capital Total General Impact Service Replacement Projects All District Fund Fund Fund Fund Fund Funds Estimated Beginning Fund Balance January 01, ,688, ,390 17, ,691 11,154,050 17,208,179 REVENUES Taxes Property Tax Current $ 8,689,544 $ $ $ $ $ 8,689,544 Property Tax Credit (17,941) (17,941) Property Tax Abatement Levy 14,969 2,324 17,293 Property Tax General Obligation Bonds and Interest Property Tax 1,300,000 1,300,000 Specific Ownership Taxes 403,176 50, ,176 Licenses and Permits Inspection and Plan Review Fees 51,000 51,000 Intergovernmental Local and Other Grants 1,000 1,000 Impact Fees 187, ,152 Charges for Services BCMD 1,237,001 1,237,001 Motor Vehicle Accident Fees 2,500 2,500 Investment Earnings Interest Earnings 30,704 6,800 2,000 7,500 75, ,004 Miscellaneous Other Revenue 10,000 10,000 Equipment Rental Charges 150, ,320 Capital Lease Proceeds Total Revenues 10,421, ,952 1,354, ,820 75,000 12,203,049 EXPENDITURES Support Services 1,920,729 1,920,729 Operations 7,899,557 7,899,557 Health, Wellness and Safety 144, ,934 Fire Prevention 253, ,855 Community Risk Management 186, ,761 Capital 1,154,797 11,230 10,090,110 11,256,137 Debt Service 1,335,450 1,335,450 Total Expenditures 11,560,633 11,230 1,335,450 10,090,110 22,997,423 Change in Net Assets (1,138,680) 182,722 18, ,820 (10,015,110) (10,794,374) FUND BALANCE December 31, 2018 $ 3,550,132 $ 825,112 $ 36,110 $ 863,511 $ 1,138,940 $ 6,413,805 FUND BALANCES: Restricted for: Debt Service 36,110 36,110 Restricted Reserve 825,112 1,138,940 1,964,052 Emergencies (TABOR) 305, ,311 Committed to: Equipment Replacement 863, ,511 Unassigned 3,244,821 3,244,821 TOTAL FUND BALANCES $ 3,550,132 $ 825,112 $ 36,110 $ 863,511 $ 1,138,940 $ 6,413,805 1

11 Eagle River Fire Protection District Financial Overview Fund Balances By Fund 2017 Fund Balances By Fund Capital Impact Fund 10.61% Debt Service Fund 0.28% Equipment Replacement Fund 11.66% General Fund 77.45% Capital Impact Fund 15.64% 2018 Fund Balances By Fund Debt Service Fund 0.69% Equipment Replacement Fund 16.37% General Fund 67.30% *Amended 2017 Budget and Adopted 2018 Budget ** Excludes Capital Projects Fund 2

12 Capital Impact Fund Summary Adopted Adopted Amended Adopted Account Account Actual Budget Budget Budget Number Description Difference REVENUES Intergovernmental 5152 Impact Fees $ 134,341 $ 140,247 $ 187,152 $ 187,152 $ Investment Earnings 5701 Interest Earnings 2,530 3,400 5,400 6,800 1,400 Total Revenues 136, , , ,952 1,400 EXPENDITURES 6473 Service Fees 8,673 8,415 11,230 11,230 Total Expenditures 8,673 8,415 11,230 11,230 Revenue Accounts NET SOURCE (USE) OF FUNDS 128, , , ,722 1,400 FUND BALANCES, Beginning of Year 332, , , , ,322 FUND BALANCES, End of Year 461, , , , , Impact Fees The District has entered into intergovernmental agreements with Eagle County, the Town of Avon, the Town of Red Cliff and the Town of Minturn for the collection of emergency service impact fees. The impact fee is based upon the size of the water meter required for the development; and can range from $1,671 for a ¾ inch meter to $240,988 for a twelve inch meter Interest Earnings Interest earnings of the District s Capital Impact Fund. Expenditure Accounts 6473 Service Fees Administrative fee of six percent (6%) of the impact fee collected, paid to the County and Town s as an offset against the cost of collection and administration. 3

13 Debt Service Fund Summary Adopted Adopted Amended Adopted Account Account Actual Budget Budget Budget Number Description Difference REVENUES Taxes 5103 Property Tax Current Interest $ $ $ 1,826 $ $ (1,826) 5105 Property Tax Abatement Levy 2,324 2, Property Tax General Obligation Bonds and Interest Property Tax 1,300,000 1,300,000 1,300, Specific Ownership Taxes 50,000 50,000 50,000 Investment Earnings 5701 Interest Earnings 1 2,000 2,325 2,000 (325) Other Sources 5917 Transfer From General Fund 92,519 Total Revenues 92,520 1,352,000 1,354,151 1,354, EXPENDITURES 6422 Treasurer Fees 39,000 39,000 39,000 Debt Service Certificates of Participation, Series Interest 18,721 Note Payable, Town of Avon 6501 Principal 71,799 General Obligation Bonds, Series Principal 180, , , , Interest 1,116,915 1,116, ,450 (291,465) 6503 Fiscal Agent Fees 2,000 1,000 1,000 Total Expenditures 92,520 1,335,915 1,336,915 1,335,450 (1,465) Revenue Accounts NET SOURCE (USE) OF FUNDS 16,085 17,236 18,874 1,638 FUND BALANCES, Beginning of Year 17,236 17,236 FUND BALANCES, End of Year 16,085 17,236 36,110 18, Property Tax Abatement Levy In Colorado, local governments may levy a mill to collect property taxes that the local government did not receive in the prior year due to taxpayer refunds or errors in property valuation. The abatement levy may generate revenues up to, but not exceeding, the refund/abatement amount from DLG Form 57 Line Property Tax General Obligation Bonds and Interest Property Tax Property taxes are levied by the District s Board of Directors to pay the annual debt service of the General Obligation Bonds, Series The levy is based on assessed valuations determined by the Eagle County Assessor generally as of January 1, of each year. Taxing entities that are Special District or Subdistricts of Special District must certify a separate mill levy for each bond or contract Specific Ownership Taxes Enacted in 1937, and contained in Article X, Section 6, Colorado Constitution; Title 42, Article 3, C.R.S., Specific Ownership Taxes are levied on vehicles in lieu of a property tax, and paid each year upon vehicle registration. Tax rates vary by class and age of vehicle Interest Earnings Interest earnings of the District s Debt Service Fund. Expenditure Accounts 6422 Treasurer Fees Per Title 30, Article 1, C.R.S, Fees of County Treasurer, the District pays the County a fee for the tax money it collects on the District s behalf. In Eagle County, a county of the fourth class, this fee equals three percent of the property tax collections Principle Principal payment on the General Obligation Bonds, Series Interest Interest payment on the General Obligation Bonds, Series Fiscal Agent Fees The annual trustee fees on the General Obligation Bonds, Series

14 Equipment Replacement Fund Summary Adopted Adopted Amended Adopted Account Account Actual Budget Budget Budget Number Description Difference REVENUES Investment Earnings 5701 Interest Earnings $ 3,227 $ 1,500 $ 5,700 $ 7,500 $ 1,800 Charges for Services 5803 Equipment Rental Charges 133, , , ,320 5,546 Total Revenues 136, , , ,820 7,346 EXPENDITURES 6635 Other Machinery and Equipment 58, Vehicles and Apparatus 39,441 49,500 49,500 (49,500) Total Expenditures 98,124 49,500 49,500 (49,500) Revenue Accounts NET SOURCE (USE) OF FUNDS 38, , , ,820 56,846 FUND BALANCES, Beginning of Year 566, , , , ,974 FUND BALANCES, End of Year 604, , , , , Interest Earnings Interest earnings of the District s Equipment Replacement Fund Equipment Rental Charges Equipment replacement charges from activities to fund replacement of specific equipment once it reaches the end of its estimated service life. 5

15 Capital Projects Fund Summary Adopted Adopted Amended Adopted Account Account Actual Budget Budget Budget Number Description Difference REVENUES Investment Earnings 5701 Interest Earnings $ 77,306 $ 25,000 $ 170,000 $ 75,000 $ (95,000) Other Sources 5914 Bond Proceeds General Obligation Bonds, Series ,885, Bond Premium Proceeds General Obligation Bonds, Se 1,660,240 Total Revenues 23,622,546 25, ,000 75,000 (95,000) EXPENDITURES 6504 Cost of Issuance 293, Avon Public Safety Facility Project 2,360,230 5,412,367 6,547,316 (6,547,316) 6652 Edwards Fire Station Project 64,506 1,941, Training Facility Project 9,789 1,468, Edwards Fire Station & Training Facility Project 2,757,464 10,090,110 7,332, Transfer Out 605,962 Total Expenditures 3,333,716 8,822,528 9,304,780 10,090, ,330 Revenue Accounts NET SOURCE (USE) OF FUNDS 20,288,830 (8,797,528) (9,134,780) (10,015,110) (880,330) FUND BALANCES, Beginning of Year 20,254,797 20,288,830 11,154,050 (9,134,780) FUND BALANCES, End of Year 20,288,830 11,457,269 11,154,050 1,138,940 (10,015,110) 5701 Interest Earnings Interest earnings of the District s Capital Projects Fund. Expenditure Accounts 6654 Edwards Fire Station and Training Facility Project The purchase of land and construction of a new Edwards fire station and Training Facility. 6

16 General Fund Summary Adopted Adopted Amended Adopted Account Account Actual Budget Budget Budget Number Description Difference REVENUES Taxes 5101 Property Tax Current $ 8,120,225 $ 8,392,736 $ 8,392,219 $ 8,689,544 $ 297, Property Tax Credit (49,480) (50,621) (17,941) 32, Property Tax Delinquent 1, (758) 5103 Property Tax Current Interest 16,080 11,676 (11,676) 5104 Property Tax Abatements (7,649) (7,944) 7, Property Tax Abatement Levy 12,886 26,851 26,800 14,969 (11,831) 5151 Specific Ownership Taxes 392, , , ,176 13,176 Licenses and Permits 5201 Inspection and Plan Review Fees 59,957 50,000 50,000 51,000 1,000 Intergovernmental 5303 Local and Other Grants 1,000 1,000 1,900 1,000 (900) 5399 Other Governmental 78, (51) Charges for Services 5401 BCMD 1,168,579 1,203,636 1,201,300 1,237,001 35, Motor Vehicle Accident Fees 2,500 2,500 2,500 Investment Earnings 5701 Interest Earnings 31,081 15,000 64,000 30,704 (33,296) Miscellaneous 5801 Other Revenue 76,200 10,000 20,000 10,000 (10,000) 5802 Insurance Proceeds 11,946 Other Financing Sources 5901 Sales of Capital Assets 277,651 16,800 (16,800) 5914 Bond Proceeds G.O. Bonds, Series ,565, Capital Lease Proceeds 697,164 (697,164) 5915 Bond Premium Proceeds G.O. Bonds, Series ,895 Operating Transfer In General Fund 605,962 Total Revenues 12,529,356 10,042,243 10,816,603 10,421,953 (394,650) PROGRAM EXPENDITURES Support Services 1,904,938 2,076,630 2,121,146 1,920,729 (200,417) Operations 6,628,447 6,915,177 7,094,788 7,899, ,769 Health, Wellness and Safety 122, , , ,934 (4,323) Fire Prevention 209, , , ,855 33,462 Community Risk Management 136, , , ,761 35,289 Capital 1,271, , ,569 1,154, ,228 Transfer to Debt Service Fund 92,519 Payments to Refunding Bond Escrow Agent 1,664,297 Total Expenditures 12,030,804 9,906,949 10,090,625 11,560,633 1,470,008 NET SOURCE (USE) OF FUNDS 498, , ,978 (1,138,680) (1,864,658) Fund Balances, Beginning of Year 3,464,282 3,562,506 3,962,834 4,688, ,978 Fund Balances, End of Year $ 3,962,834 $ 3,697,800 $ 4,688,812 $ 3,550,132 $ (1,138,680) Fund Balances Nonspendable Restricted For: 3% TABOR Emergency Reserve $ 305,311 $ 294,218 $ 305,311 $ 305,311 $ Unassigned: 25% Minimum Reserve Balance 2,250,509 2,389,564 2,434,264 2,601, ,195 Stabilization Balance 1,407,014 1,014,018 1,949, ,362 (1,305,875) Total Fund Balances $ 3,962,834 $ 3,697,800 $ 4,688,812 $ 3,550,132 $ (1,138,680) 7

17 Revenue Accounts 5101 Property Tax Current Property taxes are levied by the District s Board of Directors. The levy is based on assessed valuations determined by the Eagle County Assessor generally as of January 1, of each year Property Tax Delinquent Property Tax payments that are not received when due are considered delinquent and are collectible by the County Treasurer through distraint and sale proceedings. All property tax payments are due to the County Treasurer by June 15. As delinquent property taxes are received, they are accounted for separately through placement in this account Property Tax Current Interest Delinquent property tax payments are subject to penalty and interest charges administered by the County Treasurer. If property taxes are not paid by the 28th day of February, interest shall accrue at the rate of one percent (1%) per month from the first day of March until the date of payment. If the full amount of tax is paid by April 30th then no delinquent interest shall accrue Property Tax Abatements A property tax abatement is an official reduction or invalidation of an assessed valuation after the initial assessment for a tax based on the value of the real estate in question. A taxpayer may file an abatement petition with the County Treasurer to officially request an abatement of taxes due, or a refund of taxes paid. The abatement petition may be filed within two years of the date the taxes were levied Property Tax Abatement Levy In Colorado, local governments may levy a mill to collect property taxes that the local government did not receive in the prior year due to taxpayer refunds or errors in property valuation. The abatement levy may generate revenues up to, but not exceeding, the refund/abatement amount from DLG Form 57 Line Specific Ownership Taxes Enacted in 1937, and contained in Article X, Section 6, Colorado Constitution; Title 42, Article 3, C.R.S., Specific Ownership Taxes are levied on vehicles in lieu of a property tax, and paid each year upon vehicle registration. Tax rates vary by class and age of vehicle Inspection and Plan Review Fees Inspection and plan review fees are associated with construction that occurs within the District s boundaries. These fees are for both commercial and residential construction, new construction and remodels Local and Other Grants Financial contributions awarded by local and other agencies to be used or expended by the District for a specified purpose BCMD The District has entered into an agreement for Fire Protection and Emergency Services with Beaver Creek Metropolitan District (BCMD). BCMD pays the District, as compensation for fire services, an annual fee that increases annually based upon a specified Consumer Price Index (CPI) formula Motor Vehicle Accident Fees Motor vehicle accident (MVA) fees relate to MVA s on Interstate 70, Highway 6, 24 and 131 involving non district property owners when some form of medical assessment or care is provided. These fees also include Hazmat recovery and vehicle fires Interest Earnings Interest earnings of the District s General Fund Other Revenue Revenues generated by record requests, credits, etc. 8

18 Eagle River Fire Protection District General Fund Revenues By Source Licenses and Permits 0.50% 2017 Total Operating Revenues By Source Intergovernmental 0.01% Charges for Services 12.01% Investment Earnings 0.15% Miscellaneous 0.10% S.O. Taxes 3.88% Property Taxes 83.35% Licenses and Permits 0.49% S.O. Taxes 3.87% 2018 Total Operating Revenues By Source Intergovernmental 0.01% Charges for Services 11.89% Investment Earnings 0.29% Miscellaneous 0.10% *Adopted 2017 Budget and Adopted 2018 Budget Property Taxes 83.35% 9

19 Eagle River Fire Protection District General Fund Property Tax Levies and Collections Historical Total Net Assessed Value $1,400,000,000 $1,200,000,000 $1,000,000,000 $800,000,000 $600,000,000 $400,000,000 $200,000,000 $ Collection Year Property Tax Levy $9,000,000 $8,000,000 $7,000,000 $6,000,000 $5,000,000 $4,000,000 $3,000,000 $2,000,000 $1,000,000 $ Collection Year 10

20 Eagle River Fire Protection District General Fund Expenditures By Category Commodities 3.95% 2017 Total Expenditures By Category External Services 8.25% Other Operating Costs 7.23% Capital 3.52% Personnel Services 77.05% Commodities 2.98% 2018 Total Expenditures By Category External Services 7.22% Other Operating Costs 6.45% Capital 9.99% Personnel Services 73.36% *Adopted 2017 Budget and Adopted 2018 Budget 11

21 Eagle River Fire Protection District General Fund Expenditures By Personnel Overtime & Misc. Wages 16.78% 2017 Personnel Services Insurance 17.95% Taxes 1.06% Retirement 6.30% Other Benefits 0.45% Part time Employees 0.31% Full time Employees 57.15% Overtime & Misc. Wages 17.16% 2018 Personnel Services Insurance 15.86% Taxes 1.09% Retirement 6.50% Other Benefits 0.40% Part time Employees 0.00% *Adopted 2017 Budget and Adopted 2018 Budget Full time Employees 58.99% 12

22 Eagle River Fire Protection District Support Services Expenditure Summary Total By Program Activities Support Services Activities Program Support $ 699,630 Human Resources 128,169 Finance 130,127 Fleet Management 306,763 Facilities Management 272,300 Communications 151,339 GIS 9,990 Accreditation 6,900 IT 118,481 Legal 50,000 Professional Credentialing and Development 47,030 Total Program Expenditures $ 1,920,729 13

23 Program Support Support Services Adopted Adopted Amended Adopted Account Account Actual Budget Budget Budget Number Description Difference Personnel Services 6101 Regular Full time Salaries $ 299,346 $ 299,694 $ 279,360 $ 211,939 $ (67,421) 6103 Director's Fees 4,900 6,400 5,800 6, Bonus Pay 11, Overtime Wages 6,622 10,000 10,000 10, Uniform Allowance 1,800 1,800 1,800 1,200 (600) 6131 Full time Pension 32,646 32,966 31,364 23,313 (8,051) 6132 Part time Pension Wellness 1,500 1,500 1,000 1, Medicare 4,498 4,631 4,316 3,343 (973) 6151 Group Health and Life Insurance 41,576 46,391 36,139 31,542 (4,597) 6152 Short term Disability Insurance (139) 6153 Long term Disability Insurance 1,317 1,351 1, (291) 6154 FPPA Disability Insurance 7,604 7,792 7,445 5,722 (1,723) 6155 Unemployment Insurance Workers' Compensation 13,063 17,081 14,267 10,233 (4,034) Commodities 6221 Recognition, Awards, Events 4,239 4,300 4,850 4,200 (650) 6222 Food and Beverages , (500) 6225 Uniforms 179 (179) 6294 Computer, Software and Peripherals 3,000 3,415 (3,415) 6296 Office Supplies and Materials 1,485 4,500 3,500 4,500 1,000 External Services 6321 Printing and Duplication Services (50) Other Operating Costs 6401 Dues, Licenses and Memberships 5,139 5,850 5,850 5,550 (300) 6421 Postage 890 3,000 2,000 2, Treasurer Fees 244, , , ,686 8, Election 44,484 8,000 8, Administrative Fees and Charges 1,938 4,250 4,250 5,250 1, Operating Fees, Assessments and Charges , Insurance Premiums 81,620 84,500 95,100 99,325 4,225 Total Activity Expenses $ 813,415 $ 794,418 $ 767,862 $ 699,630 $ (68,232) Expenditure Accounts 6111 Overtime Wages Overtime wages directly related to special projects Recognition, Awards, Events This account includes uniform award bars, promotional ceremonies and the annual awards and recognition event Food and Beverages This account includes expenses related to business and Board meetings Office Supplies and Materials This account supports necessary office resources needed for day to day operations including; paper, pens and pencils, toner, etc Printing and Duplication Services This account includes expenses related to District letterhead, envelopes, personnel business cards and shift calendars. 14

24 Program Support Support Services Expenditure Accounts Continued 6401 Dues, Licenses and Memberships Includes memberships for Special District Association, Colorado State Fire Chiefs Association, Eagle County Fire Chiefs Association, Edwards Rotary Club, International Association of Fire Chiefs Memberships and Colorado Training Officers Association. These professional memberships provide the District with relevant and timely information, resources, professional development opportunities and critical networking Postage This account supports expenses related to mailing and direct shipping costs Treasurer Fees Per Title 30, Article 1, C.R.S, Fees of County Treasurer, the District pays the County a fee for the tax money it collects on the District s behalf. In Eagle County, a county of the fourth class, this fee equals three percent of the property tax collections Election To include costs associated with Board member election in May Administrative Fees and Charges Includes administrative and minimum contribution plan fees for One America Administrative Employees pension plan. Firefighter plan fees are paid through Firefighter plan forfeitures; there are no forfeitures in the Administrative plan Operating Fees, Assessments and Charges Includes the annual Homeowner's Association dues for District property Insurance Premiums Includes general and liability insurance for the District and reflects a 5% increase from 2017 budget. 15

25 Human Resources Adopted Adopted Amended Adopted Account Account Actual Budget Budget Budget Number Description Difference Personnel Services 6101 Regular Full time Salaries $ 73,116 $ 72,518 $ 76,839 $ 79,770 $ 2, Bonus Pay 5, Full time Pension 7,977 7,977 12,272 8,775 (3,497) 6135 Wellness Medicare 1,065 1,059 1,559 1,164 (395) 6151 Group Health and Life Insurance 18,663 20,811 17,846 19,547 1, Short term Disability Insurance Long term Disability Insurance Unemployment Insurance Workers' Compensation (54) Commodities 6294 Computer, Software and Peripherals 1,133 1,800 (1,800) External Services 6321 Printing and Duplication Services 320 1, , Hiring and Testing 3,998 8,332 8,332 8,332 Other Operating Costs 6401 Dues, Licenses and Memberships 5,609 5,920 5,818 6, Travel and Mileage Training 378 1,500 1,500 1,500 Total Activity Expenses $ 118,715 $ 120,707 $ 128,199 $ 128,169 $ (30) Expenditure Accounts 6321 Printing and Duplication Services Includes Employment Law posters required by law to post at each location where employees work (5 stations and admin), payroll checks and W2s Hiring and Testing Includes written test materials for testing of firefighters, engineers and lieutenants, pre employment physicals and drug screens, back ground checks for new hires, motor vehicles record checks for current employees Dues, Licenses and Memberships Includes membership dues for American Payroll Society, Society for Human Resource Management, and Mountain States Employers Council Travel and Mileage Includes travel associated with Professional in Human Resources Continuing Education Units Training Includes training associated with Professional in Human Resources Continuing Education Units. 16

26 Finance Adopted Adopted Amended Adopted Account Account Actual Budget Budget Budget Number Description Difference Personnel Services 6101 Regular Full time Salaries $ 66,156 $ 72,092 $ 73,411 $ 79,301 $ 5, Bonus Pay 5, Full time Pension 7,209 7,930 8,220 8, Wellness Medicare 999 1,052 1,073 1, Group Health and Life Insurance 5,884 12,790 10,529 11,995 1, Short term Disability Insurance Long term Disability Insurance Unemployment Insurance Workers' Compensation Commodities 6294 Computer, Software and Peripherals 1, Books and Publications 168 External Services 6302 Audit Fees 5,180 5,250 5,180 5, Accounting and Administration 14,004 19,500 19,500 19, Printing and Duplication Services Other Operating Costs 6401 Dues, Licenses and Memberships Training 170 1, (500) 6424 Bank Service Charges 960 1,400 1,400 1, Administrative Fees and Charges Advertising and Legal Notices Total Activity Expenses $ 109,287 $ 124,208 $ 122,461 $ 130,127 $ 7,666 Expenditure Accounts 6302 Audit Fees Includes expenses to hire an outside independent Certified Public Accountant to provide a complete audit of all District financial information on an annual basis Accounting and Administration Includes expenses for accounting consultations from a Certified Public Accountant Printing and Duplication Services Includes the costs of printing the Comprehensive Annual Financial Report, accounts payable checks, 1099 and 1096 forms Dues, Licenses and Memberships Includes the costs of dues and memberships to Government Finance Officers Association and Colorado Government Finance Officers Association Bank Service Charges Includes the costs of ACH fees and potential stop payment requests Administrative Fees and Charges Includes the annual submission fee for the annual audit and Comprehensive Annual Financial Report (CAFR) to the Government Finance Officers Association Advertising and Legal Notices Includes the expenses of placing advertisements in the newspapers or other publications. This will include notices of public hearings, 17

27 Fleet Management Adopted Adopted Amended Adopted Account Account Actual Budget Budget Budget Number Description Difference Commodities 6201 Small Tools and Equipment $ 363 $ 3,000 $ 2,000 $ 3,000 $ 1, Fuel 39,208 65,000 50,000 50, Supplies and Materials 1,279 2,000 2,000 2,000 External Services 6351 Repairs and Maintenance 178, , , ,000 (50,000) Other Operating Costs 6491 Equipment Replacement Charge 44,364 52,056 45,756 51,763 6,007 Total Activity Expenses $ 263,820 $ 322,056 $ 349,756 $ 306,763 $ (42,993) Expenditure Accounts 6201 Small Tools and Equipment This account supports small tools for apparatus or staff vehicles including securing devices for response equipment and apparatus maintenance tools Fuel This account supports the fuel expenses for apparatus and staff vehicles Supplies and Materials Includes consumable expenses related to automotive supplies such as light bulbs, wiper blades, spark plugs, oil and lubricants Repairs and Maintenance This account supports the preventive maintenance and repair of the District s response fleet. The increase is attributable to the age of some apparatus within the fleet, increase in the cost of work order management, and costs associated with ensuring the District has an appropriate number of reserve apparatus Equipment Replacement Charge Funds set aside for replacing equipment related to fleet management that has reached the end of its estimated service life. 18

28 Facilities Management Adopted Adopted Amended Adopted Account Account Actual Budget Budget Budget Number Description Difference Commodities 6223 Janitorial $ 7,451 $ 8,000 $ 8,000 $ 9,000 $ 1, Furniture and Fixtures 8,036 8,200 2,550 6,700 4, Station Supplies 7,426 9,000 9,000 6,000 (3,000) External Services 6308 Other Professional Services 2,580 (2,580) 6351 Repairs and Maintenance 44,518 76,700 71,700 85,200 13, Rentals 46,543 46,550 48,746 50,200 1,454 Other Operating Costs 6411 Telephone and Long distance 17,471 19,000 19,000 19, Natural Gas 13,319 20,000 20,000 20, Electric 27,754 30,000 35,000 44,000 9, Water and Sanitation 18,363 20,000 20,000 16,000 (4,000) 6415 Trash Collection and Recycling 3,838 6,100 6,100 5,700 (400) 6417 Cable and Internet 9,894 11,500 11,500 10,500 (1,000) Total Activity Expenses $ 204,612 $ 255,050 $ 254,176 $ 272,300 $ 18,124 Expenditure Accounts 6223 Janitorial This account supports the cleaning of fire stations; includes surface and window cleaning supplies, sponges and paper goods Furniture and Fixtures This account supports the purchasing and/or replacement of appliances, furniture and electronics Station Supplies This account supports the purchase of small tools and equipment for day to day activities such as cooking, cleaning equipment and lawn maintenance within the fire stations, along with the supplies and materials needed to support basic maintenance of the fire stations Repairs and Maintenance This account provides for the continued repair and preventive maintenance of District facilities including plumbing, heating, electrical, roofing, diesel exhaust extraction systems, garage door and appliance repair. Also includes the cost of testing alarm and sprinkler systems, recharging fire extinguishers; and, seasonal expenses such as snow removal and weed control Rentals Office space District administration Telephone and Long distance This account provides for the phone communication needs of the District including VOIP and analog phone lines Natural Gas This account supports the District s natural gas services for six fire stations Electric This account supports the District s electric services for six fire stations Water and Sanitation This account supports the District s water and sanitation services for six fire stations Trash Collection and Recycling This account supports the District s trash collection and recycling services for five fire stations (excludes Summit fire station) Cable and Internet This account supports the District s cable and internet services for six fire stations and the administration offices. 19

29 Communications Adopted Adopted Amended Adopted Account Account Actual Budget Budget Budget Number Description Difference Commodities 6201 Small Tools and Equipment $ 1,135 $ 34,790 $ 33,383 $ 8,110 $ (25,273) 6226 Supplies and Materials 2,356 2,500 2,500 2, External Services 6307 Dispatch 77,572 78,719 78,719 73,300 (5,419) 6351 Repairs and Maintenance 29,680 33,250 39,160 31,674 (7,486) Other Operating Costs 6401 Dues, Licenses and Memberships Cellular Services 10,089 10,500 10,500 10, Cable and Internet Operating Fees, Assessments and Charges Equipment Replacement Charge 24,728 24,728 24,728 24,728 Total Activity Expenses $ 145,893 $ 184,869 $ 189,416 $ 151,339 $ (38,077) Expenditure Accounts 6201 Small Tools and Equipment This account supports the purchase of communications equipment to provide District staff the ability to communicate with each other and partner agencies; and to replace used or damaged equipment including cell phones with smart technology for fire officers. Cell phones provide fire officers with communication, response applications, and the ability to photograph incidents Supplies and Materials This account supports the purchase of consumable communication equipment such as ear seals, foam voice covers and batteries Dispatch This account supports the annual fee for commination services provided by the Vail Public Safety Communications Center. The annual cost allocation is based on a three year average of percentage of use Repairs and Maintenance Expenses related to the District s use of the 800 MHz communications network, including user fees, which are based upon a tiered funding formula that accounts for the District s percentage of radio system usage, radio maintenance fee (per radio), and a flat rate fee that derives from the District s radio inventory. Additionally, this account covers any radio and headset repairs during the fiscal year not covered by the agreement Dues, Licenses and Memberships This includes membership dues for Consolidated Communications Network of Colorado, Inc. (CCNC). This is a public safety communications network to facilitate plans for how to maintain and expand radio network across the state Cellular Services This account supports the District s cellular service expenses during the current fiscal year Cable and Internet This account supports hot spots as needed by District employees Operating Fees, Assessments and Charges This account supports the District s Active 911 subscription. This subscription is a cell phone application that is tied to the dispatch center which provides notifications to the Chief Officer of large incidents and to each engine company to provide redundancy in alerting crews of calls for service Equipment Replacement Charge Equipment replacement charge is to fund future communication equipment once it reaches the end of its estimated service life. 20

30 Geographic Information System (GIS) Adopted Adopted Amended Adopted Account Account Actual Budget Budget Budget Number Description Difference Personnel Services 6111 Overtime Wages $ 181 $ 1,600 $ 1,600 $ 2,000 $ 400 Commodities 6224 Training Supplies and Materials Computer, Software and Peripherals 2,266 1,500 1,500 1, Office Supplies and Materials 854 1, External Services 6308 Other Professional Services 2,500 17,450 2,500 (14,950) 6321 Printing and Duplication Services 162 1,150 1,000 1, Computer Services and Support 1,000 1,000 1,400 1,400 Other Operating Costs 6403 Training (50) Total Activity Expenses $ 4,911 $ 9,650 $ 22,500 $ 9,990 $ (12,510) Expenditure Accounts 6111 Overtime Wages Overtime and backfill to support professional development and training related to the District s GIS projects Computer, Software and Peripherals Additional license for ArcGIS Basic for Wildland Mitigation Specialists Office Supplies and Materials Expenses related to the in house production of map books including binders and other associated printing costs and for frames needed to install large format wall maps Other Professional Services Expenses related to the use of contractors for the purpose of GIS training and support that exceed the District s capabilities. The expenses listed in this line item are for specific project work with oversight from a contractor Printing and Duplication Services Expenses related to the production of large format maps that exceed the District s capabilities. Printing costs for color map book pages utilizing District administration printer Computer Services and Support This account supports the annual maintenance and licensing fees for ArcView Basic GIS software. As well as ArcGIS service credits for storage, analytics, demographics and lifestyle maps used for wildland risk assessments and mapping efforts Training Tuition for GIS courses. 21

31 Accreditation Adopted Adopted Amended Adopted Account Account Actual Budget Budget Budget Number Description Difference Personnel Services 6111 Overtime Wages $ $ $ 810 $ $ (810) Commodities 6295 Books and Publications (300) Other Operating Costs 6402 Travel and Mileage 8,000 6,068 3,000 (3,068) 6403 Training 7,000 2,820 3, Total Activity Expenses $ $ 15,500 $ 10,498 $ 6,900 $ (3,598) Expenditure Accounts 6295 Books and Publications Expenses related to acquiring updated Accreditation manuals including Fire and Emergency Service Fire Accreditation Manual (FESSAM), Standards of Cover (SOC) and Strategic Plan manuals in sufficient quantities Travel and Mileage This supports the travel expenses associated with the Self Assessment and Community Risk/SOC trainings Training This account supports the District s accreditation pursuits by providing new and continuing education/training on Self Assessment, Standard of Cover and Community Risk through the Commission on Fire Accreditation International; includes Basic Workshops and Peer Assessment Virtual trainings. 22