TABLE OF CONTENTS Annual Budget Durango Fire Protection District
|
|
- Hannah Dalton
- 6 years ago
- Views:
Transcription
1
2 TABLE OF CONTENTS 1. BUDGET MESSAGE FROM THE CHIEF INTRODUCTION AND DISTRICT PROFILE... 3 Mission Statement... 3 Values... 3 Introduction of Members... 4 District Station Map... 4 History of the District BUDGET PROCESS AND FINANCIAL POLICIES... 7 Budget Process... 7 Budget and Financial Policies FINANCIAL SUMMARY SCHEDULES Financial Summary Revenues, Operating and Capital Expenditures Operating Expenditures Fund Balance (Non-Capital portion of Net Assets) REVENUES Revenue and Fund Balance Detail EXPENDITURES BY DEPARTMENT Administration Operations Firefighting Fire Prevention Training Fire Communications Fire Repair Services Emergency Medical Services Fire Stations and Buildings FIDUCIARY FUND-MARK CARROLL VOLUNTEER PENSION FUND RESOLUTION TO ADOPT BUDGET RESOLUTION TO APPROPRIATE SUMS OF MONEY RESOLUTION TO SET MILL LEVIES APPENDIX Budget Assumptions Schedule of Apparatus Replacement GLOSSARY Annual Budget Durango Fire Protection District
3 1. BUDGET MESSAGE FROM THE CHIEF 2014 Annual Budget Durango Fire Protection District 1
4 2014 Annual Budget Durango Fire Protection District 2
5 2. INTRODUCTION AND DISTRICT PROFILE Mission Statement Providing emergency services to our community Protecting our community from risk Preventing emergencies through education and training Performing all duties with courage, dedication and respect Values As a member of the team I will Provide a safe environment for my crew We all deserve to go home to our families. Provide quality emergency and non-emergency care to the public. They deserve nothing but the best. Encourage & respect all ideas. Everyone s opinions are valued. Be honest and treat everyone with respect and dignity. Integrity has no substitute. Be a mentor and teach others. Embrace the diversity and utilize the knowledge and talents of those around you. Communicate with my colleagues. This will promote trust and understanding. Have the courage to act and do what I think is right. Believe in yourself. Remember that the most important acts are often small in nature but large in heart. Acts of kindness show compassion. Maintain the integrity, morality and ethical foundation of the Fire & EMS service. Thousands have devoted their lives to create it. Be the current representative, not owner, of our profession. Be proud and shape the future. Be an efficient and effective steward of the community s resources. Without their support we do not exist Annual Budget Durango Fire Protection District 3
6 Introduction of Members Board of Directors Emil Wanatka, Chairperson Jim Barrett Phil Bryson Matt Leeder Staff Chief - Dan Noonan Finance Director Eric Baker Deputy Chief Hal Doughty Fire Marshal Karola Hanks Joe Lloyd Kathy Morris Bill Webbe District Station Map 2014 Annual Budget Durango Fire Protection District 4
7 History of the District The Durango Fire Protection District (DFPD) is a special district formed under the Special District Act (Title 32, article 1, C.R.S.) with the mission to provide fire protection, emergency medical services, rescue, hazardous material mitigation, prevention, public education and public service in the Durango region. DFPD s service area extends mainly along US Highway 550 from the New Mexico state line north into the southern portion of San Juan County and covers the City of Durango and surrounding areas. Two thousand and fourteen will be the first year of service for DFPD as these services were previously provided by the Durango Fire and Rescue Authority (DFRA). DFRA was established by an intergovernmental agreement between the City of Durango, the Animas Fire Protection District and the Hermosa Cliff Fire Protection District in 2002 with the goal of consolidating the fire and emergency services of the three entities. In addition to the fire protection services traditionally provided by these local governments, the authority assumed operation of an ambulance service that was previously part of Mercy Medical Center. In 2006, with the success of DFRA providing consolidated operations and the goal of creating the most efficient and effective means of providing fire and emergency services; the founding members of the Authority asked the voters to establish a single fire protection district covering the service area of all three (Animas, Hermosa, and the City of Durango). At an election held on November 7, 2006 the electors of the Authority Members approved the formation of the DFPD and an establishing decree was entered by the District Court for La Plata County. Unfortunately, at the same elections the electors failed to approve a mill levy which would provide funding for the operation of the DFPD so fire and emergency services continued to be provided by Durango Fire and Rescue Authority. In November of 2011 the voters again declined to approve an operating mill levy. The Authority Members continued to believe that the consolidation of fire and emergency operations was vastly more beneficial to their constituents than each entity providing services independently, so they spent time polling citizens, determining the main objections to funding DFPD and developed a new plan for approval of funding. Since the property owners in the City of Durango would be most negatively impacted by a mill levy for the DFPD, the City filed a Petition for Exclusion to exclude all property within the city From DFPD. This petition was granted by the Court. On November 5, the voters of the remaining unincorporated areas within the DFPD s boundaries approved an operating mill levy of 5.7 mills. At the same election the voters of the City of Durango approved a fifteen year agreement for DFPD to provide fire and emergency services to the City. Payment is to be made through the City s General Fund rather than by property taxes, and the contractual amount will be determined by multiplying the 5.7 mill levy applied in the unincorporated portion of the District by the assessed valuation of taxable property within the City and a pro-rata share of specific ownership taxes. The effect is that the City pays for fire and emergency services at the same level they would with a mill levy but without the property owners of the City being negatively impacted. Based on an agreement between the Authority Members (Animas, Hermosa, and the City) and DFRA, outstanding indebtedness of AFPD and HCFPD has been paid, all assets including reserve fund balances will be transferred to DFPD, and DFPD will begin operations on January 1, Personnel will be moved to DFPD. Animas Fire Protection District, Hermosa Cliff Fire Protection District, and Durango Fire and Rescue Authority will be dissolved. A Board of Directors consisting of seven members elected at large governs the District and the authority over daily operations is delegated to a Fire Chief. The Fire Chief is responsible for carrying out the policies of the Board, overseeing daily operations of the District, and hiring the department heads and other staff members Annual Budget Durango Fire Protection District 5
8 Identically to how DFRA operated, the District will staff four stations, 24 hours per day, seven days per week. Station One is located in Bodo Industrial Park, Station Two is located in central Durango, Station Three is located in north Durango on County Road 251, and Station 15 is located north of Durango and 4 miles south of the Durango Mountain Resort. Each of the staffed stations has a company that includes from two to seven career members: to include a Captain, Engineer, Firefighters and/or Paramedics. The District will operate 13 stations staffed by volunteers; five of which are resident volunteer fire stations. From 2007 through, the Authority s funds for capital replacement were derived exclusively from their existing operational budget and deferring those capital expenditure they could not afford. Beginning in 2014, the City of Durango will be contributing $272,052 per year for capital replacement for fifteen years for a total of $4,080,780. Seventy five percent of that contribution is earmarked for replacement of Station Two (Downtown Durango) and the remainder can be used for any capital needs Annual Budget Durango Fire Protection District 6
9 3. BUDGET PROCESS AND FINANCIAL POLICIES Budget Process The District complies with the following procedures as required by Colorado State Statutes in establishing budgetary procedures: The Fire Chief directs the preparation of the proposed budget for the year commencing the following January 1 and submits the proposed budget to the District s Board of Directors by October 15 th of every year. The operating budget includes proposed expenditures and the means of financing them. The District s proposed budget specifies the calculated fee to be collected from the City of Durango for DFPD s provision of services pursuant to the Agreement For Fire Protection and Emergency Services Between Durango Fire Protection District and the City of Durango, Colorado as approved by the voters in the City of Durango on November 5,. A public hearing on the proposed budget must be held before final adoption of the budget. The budget must be adopted and the mill levy certified to the County Commissioners by the 15 th of December. Appropriations for the budget are adopted on a total fund basis. The Board of Directors may make additional appropriations during the budget year for expenditures required, but not in excess of the amount that actual revenues have exceeded budgeted revenues plus unappropriated surplus for the fund. The Fire Chief may transfer any unencumbered appropriation balance or a portion thereof from one classification or expenditure to another within each fund. At the request of the Fire Chief, the Board of Directors may, by resolution, transfer any unencumbered appropriation balance or portion thereof. The Board of Directors to date has made four additional appropriations in. Appropriations lapse at the end of the year. Budget and Financial Policies Budget Policies Balanced Budget The Authority will adopt and maintain a balanced budget as defined by state statute (Section (2), C.R.S.) wherein expenditures will not exceed available revenues plus beginning fund balances. Budget Basis The budget is adopted on the modified accrual basis of accounting which is a non-us GAAP basis. Annual Operating Contingency As a policy, the District tries to budget a line item for contingencies of no less than $50,000 or up to two percent of operating expenditures to allow for unforeseen circumstances. Budget year 2014 will have 0.5% in contingency Annual Budget Durango Fire Protection District 7
10 Fund Accounting The activities of the District are organized into separate funds that are designated for a specific set of purposes. The District uses these funds to maintain its financial records during the year. Each fund is considered a separate accounting entity, so the operations of each fund are accounted for with a set of selfbalancing accounts that comprise its revenue, expenses, assets, liabilities, and fund equity as appropriate. The general fund is the primary operating fund and is used to track revenues and expenditures associated with the services provided by the District. The Mark Carroll Pension fund, is a fiduciary fund, used to account for the volunteer pension fund administered by the Fire and Police Association of Colorado. Fund Balance For the purposes of defining fund balance, the District s definition is the noncapital portion of net assets. As a policy, the District maintains a designated portion of the Fund balance of no less than $1,000,000 (approximately one and one-half months of expenditures), to assure financial stability. This amounts to 10.2% of our regular operating revenues. The Government Finance Officers Association s recommends an unreserved fund balance of not less than 5 to 15 percent of regular operating revenues. Financial Policies Reporting Entity The Durango Fire Protection District is a special district formed under Colorado Revised Statutes and is governed by a seven member board elected at large. For financial reporting purposes, the District is a standalone entity; there are no component units included in the accompanying financial statements and the District is not considered a component unit of another entity. The District began operations on January 1, On December 31,, Animas Fire Protection District, Durango Fire & Rescue Authority, and Hermosa Cliff Fire Protection District transferred ownership of their fire and emergency medical service vehicles, equipment, and all real property and leased property to the District. In addition, all fire and emergency medical service personnel and volunteers of Durango Fire & Rescue Authority became employees and volunteers for the Authority. Basis of Accounting The District prepares its financial statements on the modified accrual basis of accounting which means that revenues are recognized when they become measurable or available (cash basis), while expenditures are accounted for or recognized in the budgeting period incurred (accrual basis). Accordingly, the requirements of Statement of Governmental Accounting Standards No. 34, Basic Financial Statements and Management s Discussion and Analysis for State and Local Governments: Omnibus an amendment of GASB Statements No. 21 and No. 34 and No. 38, Certain Financial Statement Note Disclosures have been implemented and incorporated in the District s financial statement presentation. The District has elected not to apply Financial Accounting Standards Board statements and interpretations issued after November 30, Operating Revenues and Expenses Over two thirds of the funding for DFPD comes from local tax collections fairly evenly divided between collections of taxes paid to the District and the City s contracted contribution. The taxes collected by the District come in the form of a mill levy on property within the District, specific ownership taxes on motor vehicles collected by the County when vehicles are registered and distributed to the taxing entities within the 2014 Annual Budget Durango Fire Protection District 8
11 county, and payments in lieu of taxes from the Southern Ute Indian Tribe for tax exempt property owned by the tribe that is within the District. The remaining revenue is mostly made up of ambulance billing (EMS operations are partly funded by user fees), state and federal grants, and wildland fire billings. Capital Assets Contributed equipment - On December 31, Animas Fire Protection District, Durango Fire and Rescue Authority, and Hermosa Cliff Fire Protection District transferred by title all vehicles and equipment previously used by these entities to provide fire and emergency medical services. These assets have been valued at historical cost less accumulated depreciation at the date of transfer. New Equipment and Facilities New equipment or facilities purchased or obtained to replace existing equipment or facilities shall be titled in the name of the District. The addition and deletion of equipment and or facilities maintained and used by the District shall be promptly reflected in the inventory of equipment and facilities Capitalization Policy Costs to acquire additional capital assets, which replace existing assets or otherwise prolong their useful lives, are capitalized for equipment, buildings and other related costs to include furniture and equipment. The District utilizes a capitalization threshold of $5,000. Depreciation Policy Depreciation of equipment, building improvements, and furniture and equipment is computed using the straight-line method over the estimated useful lives of the assets as follows: Heavy vehicles Medium vehicles Light vehicles Equipment Building improvements 20 years 10 years 7 years 5-7 years 20 years Lease-Purchase Agreements Durango Fire Protection District does not have lease-purchase agreements for any real property or for any other property Annual Budget Durango Fire Protection District 9
12 4. FINANCIAL SUMMARY SCHEDULES Financial Summary Amended Budget* Projected* 2011 Actual* 2012 Actual* 2014 Budget Summary of Revenue Contracting Partners - Operations City of Durango 2,818,659 2,770,763 2,847,769 3,126,848 2,975,153 Durango Fire Protection District Taxes ,522,757 Animas Fire Protection District 2,887,924 3,094,694 2,993,566 2,993,566 - Hermosa Cliff Fire Protection District 525, , , ,434-6,232,088 6,285,367 6,460,769 6,739,848 6,497,910 Contracting Partners - Capital/Pension Plan City of Durango ,052 Hermosa Cliff Fire Protection District 20,300 20,300 20,300 20,300-20,300 20,300 20,300 20, ,052 Total Contracting Partner Contribution 6,252,388 6,305,667 6,481,069 6,760,148 6,769,962 Other Revenue Sources Ambulance income 1,975,843 2,037,769 2,092,684 2,150,000 2,204,000 State Pension Matching 6,317 6,317 6,317 6,317 38,552 Grants 329, , , , ,406 Impact fees 19,095 60,290 30,000 95,000 60,000 Prevention fees - 52,091 50,000 53,000 55,000 Wildland fires 521, , , , ,000 Miscellaneous 92, ,079 99, ,602 88,430 2,945,114 3,465,527 3,475,194 3,859,669 3,031,388 Total All Revenue Sources $ 9,197,502 $ 9,771,194 $ 9,956,263 $ 10,619,817 $ 9,801,350 Summary of Expenditures Salary 4,454,139 4,405,108 5,080,831 5,077,150 5,328,839 Salary - Single Resource 338, , , , ,450 Benefits 1,794,998 1,492,494 1,810,141 1,901,512 1,823,804 Purchased professional services 496, , , , ,800 Purchased property services 443, , , , ,112 Other purchased services 177, , , , ,800 Supplies 307, , , , ,723 Other 906, , , ,673 1,166,152 Contingency - 50,000-50,000 Total Operating Expenditures 8,919,203 8,768,160 9,919,019 9,933,921 9,846,680 Capital Expenditures 641, , , , ,000 Total Expenditures $ 9,560,843 $ 9,523,352 $ 10,299,679 $ 10,266,980 $ 10,078,680 Excess or Defficiency $ (363,341) $ 247,842 $ (343,416) $ 352,837 $ (277,330) *Results from 2011 thru are for Durango Fire & Rescue Authority, the predecessor agency to Durango Fire Protection District Annual Budget Durango Fire Protection District 10
13 Revenues, Operating and Capital Expenditures $12,000,000 $11,000,000 $10,000,000 $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 $- Revenues, Operating and Capital Expenditures 2011 Actual* 2012 Actual* Amended Budget* Projected* 2014 Budget Total All Revenue Sources Total Operating Expenditures Capital Expenditures Operational Expenditure Recap 10,500,000 10,000,000 9,500,000 9,000,000 8,500,000 8,000,000 7,500,000 7,000,000 Operating Expenditures for the years Actual* 2012 Actual* Amended Budget* Operating Expenditures Projected* 2014 Budget 2014 Annual Budget Durango Fire Protection District 11
14 Fund Balance (Non-Capital portion of Net Assets) The 2014 budget anticipates an ending Fund Balance of $7,881,810 which includes a combined $3,067,411 in transfers of fund balances from Animas Fire Protection District and Hermosa Cliff Fire Protection District. Changes in Fund Balance $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 $- $4,491,051 $4,738,892 $4,395, Actual* 2012 Actual* Amended Budget* $5,091,729 $7,881,810 Projected* 2014 Budget Fund Balance Designation $8,000,000 $7,000,000 $6,000,000 $5,000,000 $4,000,000 $3,000,000 $2,000,000 $1,000,000 $ Actual* 2012 Actual* Amended Budget* Projected* 2014 Budget Impact Fees for Capital Designated for Operating Reserves Undesignated Fund Balance 2014 Annual Budget Durango Fire Protection District 12
15 5. REVENUES Revenue and Fund Balance Detail Durango Fire Protection District General Fund Budget Revenues and Fund Balance For the Year Ended December 31, 2014 Amended 2011 Actual* 2012 Actual* Budget* Projected* 2014 Budget Local Government Funding Operations City of Durango 2,818,659 2,770,763 2,847,769 3,126,848 2,680,153 City of Durango - Specific Ownership Tax 295,000 Durango Fire Protection District - Property Tax 3,077,757 Durango Fire Protection District - SO Tax 345,000 Durango Fire Protection District - Tribal PILT 100,000 Animas Fire Protection District 2,887,924 3,094,694 2,993,566 2,993,566 - Hermosa Cliff Fire Protection District 525, , , ,434 - Total local government operations funding 6,232,088 6,285,367 6,460,769 6,739,848 6,497,910 Volunteer Pension Plan Animas Fire Protection District Hermosa Cliff Fire Protection District 20,300 20,300 20,300 20,300 - State Pension Matching 6,317 6,317 6,317 6,317 38,552 Total local government volunteer pension funding 26,617 26,617 26,617 26,617 38,552 Long term capital replacement funding City of Durango - Capital Contribution ,052 Total capital ,052 Other Revenues Ambulance income 1,975,843 2,037,769 2,092,684 2,150,000 2,204,000 Grants 329, , , , ,406 Donations Prevention Fees - 52,091 50,000 53,000 55,000 Impact fees 19,095 60,290 30,000 95,000 60,000 Wildland fires 521, , , , ,000 Special Events Fees 5,712 3,004 5,000-2,500 Interest 10,023 12,935 12,000 7,143 12,000 Miscellaneous income 34,612 61,120 38,668 61,473 27,430 Williams Field contract 41,965 43,020 43,800 43,686 46,000 Total other revenues 2,938,797 3,459,210 3,468,877 3,853,352 2,992,836 Total All Revenue Sources 9,197,502 9,771,194 9,956,263 10,619,817 9,801,350 Beginning Fund Balance (Non-Capital portion of Net Assets) 4,854,391 4,491,051 4,738,892 4,738,892 Fund Balance Transfer from DFRA 5,091,729 Fund Balance Transfer from HCFPD 1,467,411 Fund Balance Transfer from AFPD 1,600,000 Restricted fund balance Impact fees for capital expenditures 201, , , , ,000 Capital Contribution for Station Two Replacement 272,052 Assigned fund balance Operating & emergency reserves 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 Appropriated fund balance Unassigned Fund Balance 3,289,956 3,538,892 3,195,476 3,891,729 6,409,758 Ending Fund Balance (Non-Capital portion of Net Assets) 4,491,051 4,738,892 4,395,476 5,091,729 7,881,810 *Results from 2011 thru are for Durango Fire & Rescue Authority, the predecessor agency to Durango Fire Protection District Annual Budget Durango Fire Protection District 13
16 6. EXPENDITURES BY DEPARTMENT Administration Budget Summary 2011 Actual* 2012 Actual* Amended Budget* Projected* 2014 Budget Administration Salary 345, , , , ,102 Benefits 121, , , , ,345 Purchased professional services 257, , , , ,300 Purchased property services 181, , , , ,812 Other purchased services 14,772 19,743 15,300 12,929 14,300 Supplies 10,947 12,418 13,970 11,355 12,000 Capital Property 15,119 18,093 20,000 18,179 20,000 Other - volunteer pension 26,617 26,617 26,617 26, ,352 Totals 973, , , ,174 1,100,211 *Results from 2011 thru are for Durango Fire & Rescue Authority, the predecessor agency to Durango Fire Protection District. Description of Expenditures Salary Includes the Fire Chief, Finance Director, Human Resource Director, Executive Assistant to the Chief and Deputy Chief, and Finance Clerk Purchased Professional Services Legal and audit fees, employee wellness program, director s fees and supplies. Professional development and continuing education for Fire Chief and Finance Director Purchased Property Services Telephone, cell phones, copier leases, property insurance, volunteer life insurance, computer software licenses Other Purchased Services Dues and memberships, postage and freight, advertising, printing and copying. Travel for professional development. Supplies Office supplies, vehicle fuel, publications, general supplies 2014 Annual Budget Durango Fire Protection District 14
17 Operations Budget Summary 2011 Actual* 2012 Actual* Amended Budget* Projected* 2014 Budget Operations Salary 129,541 84,567 90,438 90,438 93,151 Benefits 48,582 23,707 28,219 28,111 28,198 Purchased professional services Purchased property services Other purchased services Supplies Capital Property Other Totals 178, , , , ,349 *Results from 2011 thru are for Durango Fire & Rescue Authority, the predecessor agency to Durango Fire Protection District. Description of Expenditures Salary Deputy Chief 2014 Annual Budget Durango Fire Protection District 15
18 Firefighting Budget Summary 2011 Actual* 2012 Actual* Amended Budget* Projected* 2014 Budget Fire fighting Salary 1,958,953 1,967,010 2,294,880 2,152,001 2,410,814 Salary - Single Resources 338, , , , ,450 Benefits 830, , , , ,166 Purchased professional services 7,393 19,368 21,200 12,600 15,000 Purchased property services 11,946 13,334 10,600 13,315 10,600 Other purchased services 57,586 69,510 87,550 71,074 13,250 Supplies 117, , , , ,000 Capital Property 115, , , , ,000 Other Totals 3,438,428 3,748,365 4,177,983 3,998,934 3,623,280 *Results from 2011 thru are for Durango Fire & Rescue Authority, the predecessor agency to Durango Fire Protection District. Description of Expenditures Salary The Authority staffs four 24-Hour stations using three shifts with eighteen firefighter medics on each shift per day. The fourth station was added at the end of 2012 and is funded for two years with a federal SAFER grant. Battalion Chief (3), Volunteer Coordinator (1-40 hour week), Captain (9), Fire fighter/emt & Engineer (21) and reservists Purchased Professional Services Employee Assistance Program and Fire fighter testing Other Purchased Services Dues and memberships and travel for wildland fires. Supplies Uniforms, safety supplies, fuel, general supplies, tools 2014 Annual Budget Durango Fire Protection District 16
19 Fire Prevention Budget Summary 2011 Actual* 2012 Actual* Amended Budget* Projected* 2014 Budget Fire prevention Salary 287, , , , ,502 Benefits 121,676 78,619 97,487 99,542 96,145 Purchased professional services Purchased property services Other purchased services 1, ,400 1,825 2,000 Supplies 12,467 13,167 13,050 12,615 11,200 Capital Property Other ,000 Totals 422, , , , ,847 *Results from 2011 thru are for Durango Fire & Rescue Authority, the predecessor agency to Durango Fire Protection District. Description of Expenditures Salary Fire Marshal, Assistant Fire Marshal, Plans Examiner, Inspector, Part-time education specialist Purchased Professional Services Professional development Other Purchased Services Dues and memberships Supplies Uniforms, office supplies, fuel, general supplies, tools, and educational supplies 2014 Annual Budget Durango Fire Protection District 17
20 Training Budget Summary 2011 Actual* 2012 Actual* Amended Budget* Projected* 2014 Budget Training Salary 261, , , , ,250 Benefits 97,701 73,805 98,150 96,183 96,144 Purchased professional services 96,211 44,161 58,000 77,957 65,000 Purchased property services 45-1, ,000 Other purchased services 39,641 28,036 25,200 35,058 31,500 Supplies 25,537 25,639 20,200 20,988 19,150 Capital Property Other Totals 520, , , , ,044 *Results from 2011 thru are for Durango Fire & Rescue Authority, the predecessor agency to Durango Fire Protection District. Description of Expenditures Salary Training Chief, Training Captain, EMS Training Captain, and Administrative Assistant Purchased Professional Services All training costs for instructors, class fees and tuition and testing Other Purchased Services Dues and membership, travel and per diem for off-site training Supplies Office supplies, fuel, books, CPR supplies, and publications 2014 Annual Budget Durango Fire Protection District 18
21 Fire Communications Budget Summary 2011 Actual* 2012 Actual* Amended Budget* Projected* 2014 Budget Fire communications Purchased professional services ,000 2,000 2,500 Purchased property services 9,342 11,702 12,600 7,478 11,800 Other purchased services 57,490 63,877 67,300 65,400 67,300 Supplies 3,161 3,021 7,000 1,000 3,000 Capital Property 25,240 36,202 30,000 30,000 30,000 Other Totals 95, , , , ,600 *Results from 2011 thru are for Durango Fire & Rescue Authority, the predecessor agency to Durango Fire Protection District. Description of Expenditures Purchased Property Services Site rental for radio towers, repairs and maintenance to communication equipment, telephone service for repeaters Other Purchased Services Dispatch fees, dues and memberships Supplies Radio and other communication equipment 2014 Annual Budget Durango Fire Protection District 19
22 Fire Repair Services Budget Summary 2011 Actual* 2012 Actual* Amended Budget* Projected* 2014 Budget Fire repair services Salary 210, , , , ,502 Benefits 92,455 60,087 70,753 70,729 70,276 Purchased professional services Purchased property services 100, , , , ,000 Other purchased services Supplies 22,222 21,184 21,300 20,020 20,808 Capital Property Other Totals 425, , , , ,236 *Results from 2011 thru are for Durango Fire & Rescue Authority, the predecessor agency to Durango Fire Protection District. Description of Expenditures Salary Fleet Manager, Mechanics (3) Purchased Professional Services License fees and outside repair services Purchased Property Services Parts and maintenance for vehicles and apparatus Other Purchased Services Dues and memberships Supplies Uniforms, general supplies, small tools, fuel for service vehicles 2014 Annual Budget Durango Fire Protection District 20
23 Emergency Medical Services Budget Summary EMS 2011 Actual* 2012 Actual* Amended Budget* Projected* 2014 Budget Salary 1,262,218 1,410,980 1,605,412 1,780,891 1,712,518 Benefits 482, , , , ,530 Purchased professional services 135, , , , ,800 Purchased property services 6,602 6,755 6,200 8,751 9,200 Other purchased services 7,149 3,213 1,500 2,202 2,000 Supplies 106, ,212 97, , ,665 Capital Property 357, ,777 87,660 57,660 30,000 Bad debts 879, , , , ,800 Totals 3,237,480 3,470,764 3,487,530 3,702,990 3,641,513 *Results from 2011 thru are for Durango Fire & Rescue Authority, the predecessor agency to Durango Fire Protection District. Description of Expenditures Salary Battalion Chief, Administrative Assistant, Captain (3), Paramedics (20) Purchased Professional Services Third party billing service, currently at 7% of collections, Physician Advisor, testing of automatic external defibulator Purchased Property Services Biowaste removal, repairs and maintenance of medical equipment, oxygen tank rentals Other Purchased Services Dues and memberships Supplies Medical supplies and uniforms, general supplies, tools and equipment, fuel for ambulances and vehicles, licenses and certifications Bad debts Medicare contractual write-offs and non-collectible medical billings 2014 Annual Budget Durango Fire Protection District 21
24 Fire Stations and Buildings Budget Summary 2011 Actual* 2012 Actual* Amended Budget* Projected* 2014 Budget Fire stations and buildings Purchased property services 133, , , , ,700 Other purchased services Supplies 9,293 10,258 8,600 10,134 10,900 Capital Property 127,727 23,692 21,000 5,220 20,000 Other Totals 270, , , , ,600 *Results from 2011 thru are for Durango Fire & Rescue Authority, the predecessor agency to Durango Fire Protection District. Description of Expenditures Purchased Property Services Utilities, trash removal, snow removal, and janitorial services and repairs and maintenance Supplies Cleaning and household supplies, office, kitchen and garage supplies 2014 Annual Budget Durango Fire Protection District 22
25 7. FIDUCIARY FUND MARK CARROLL VOLUNTEER PENSION FUND Durango Fire Protection District Mark Carroll Pension Fund For the Year Ended December 31, 2014 Amended 2011 Actual* 2012 Actual* Budget* Projected* 2014 Budget Revenues and Beginning Fund Balance Durango Fire Protection District 132, , , , ,800 State of Colorado Matching 38,552 38,552 38,535 38,552 38,552 Investment earnings 63, , , , ,000 Beginning Fund Balance 4,803,943 4,615,727 4,908,621 4,908,621 5,115,093 Total revenues and beginning fund balance 5,039,115 5,345,927 5,369,956 5,569,973 5,636,445 Expenditures Pension benefits 386, , , , ,000 Fees 36,417 42,506 40,000 40,380 45,000 Total expenditures 423, , , , ,000 Ending Fund Balance 4,615,727 4,908,621 4,909,956 5,115,093 5,161,445 *Results from 2011 thru are for Durango Fire & Rescue Authority, the predecessor agency to Durango Fire Protection District Annual Budget Durango Fire Protection District 23
26 8. RESOLUTION TO ADOPT BUDGET 2014 Annual Budget Durango Fire Protection District 24
27 9. RESOLUTION TO APPROPRIATE SUMS OF MONEY 2014 Annual Budget Durango Fire Protection District 25
28 10. RESOLUTION TO SET MILL LEVIES 2014 Annual Budget Durango Fire Protection District 26
29 11. APPENDIX Budget Assumptions Durango Fire Protection District Enterprise Fund Budget Assumptions For the Year Ended December 31, 2014 Salary and Benfits Salaries are based upon a job classification and these grades have been reduced 2% to 98% of market Overall DFPD is less than 89% of salaries (target should be between 95% and 110%) Health Insurance per month Calculated at 75% of maximum possible expense Health 1,133 Dental 46 Total 1,179 FPPA/ICMA - (Firefighter/EMS Pension Plans) Durango Fire 10.2% FPPA/Other 8.0% PERA (Reservists and Adminstration (Non-FF) Pension) 13.7% Payroll tax rate (Medicare only - No Social Security 1.45% Workmens compensation Firemen 5.9% Garage 2.6% Chief 0.4% Other staff 0.2% Death and disability insurance 1.30% Other Collection fee rate for ambulance billings 7.0% Liability Insurance was increased 5.0% Fuel was increased on average by 20.0% Line items were reviewed at the lowest level possible 2014 Annual Budget Durango Fire Protection District 27
30 Schedule of Apparatus Replacement Unit # Equipment Year Act. Purchased Life Es t. Life Engine Engine , Engine , Engine , Engine , Reserve Engine , Engine , Engine , Engine , Tanker , Tanker , Tanker , Tanker , Tanker , Tanker , Brush , Engine , Engine , Engine , Tanker , Tanker , Brush Tanker , Engine , Medic , Brush , Brush , Training Chief , Medic , Medic , Pool Vehicle , Rescue , Rescue , Rescue , Rescue , Maintenance , EMS Chief , Admin , Type Type Chief Vehicle , Engine Engine Engine Annual Budget Durango Fire Protection District 28
31 Unit # Equipment Year Act. Es t. Purchased Life Life Medic , Medic , Medic , Ladder , EMS Training Capt , Maintenance , Pool Vehicle , Hal Doughty , Fire Inspector , Deputy Fire Marshall , Fire Inspector , Maintenance , Pool Vehicle , Pool Vehicle , Command Vehicle EMS Captain , Batallion Chief , Brush , Brush , Training Capt , Vol. Coordinator , Fire Marshall , Trailer Maintenance , Kubota , MGS ATV Trailer , Trailer , Fire Prev. Trailer Reserve - Rescue , Reserve - Engine , Reserve - Engine , Ladder , Trailer , ,588, , , ,100 5,349,300 2,207, ,405 3,170, , ,723 2,139 2,588,300 2,959,900 3,162,400 3,672,500 9,021,800 11,229,600 12,110,005 15,280,604 15,624,647 16,351,369 16,353,508 Highlighted amounts indicate apparatus for which the actual life has exceeded the estimated life due to either better than expected wear or the need to postpone capital expenditures Annual Budget Durango Fire Protection District 29
32 12. GLOSSARY Accrual Basis The basis of accounting under which revenues are recognized when they occur, rather than when collected or paid. Appropriation Legal authorization granted by the Board of Directors to make expenditures and incur obligations up to a specific dollar amount. Assessed Valuation A percentage of the actual value of real property. The state establishes the proportions and the County Assessor calculates the assessed valuation based upon 7.9% of real property and 29% of commercial and industrial property. Authority A government or public agency created to perform a single function or a restricted group of related activities. An authority may be completely independent of other governments or partially dependent upon other governments for its creation, financing, or the exercise of certain powers. Brush Unit A four-wheel drive truck used to fight wildland fires, much smaller and more maneuverable than a fire engine. Impact Fee A fee collected from new development to provide capital infrastructure. The Authority collects this fee and uses the money when the procurement of land, fire stations, apparatus, or other capital items are necessary to provide new service to the community. Capital Outlay/Assets Assets of significant value ($5,000 capitalization threshold) that have a useful life of several years. Capital Project Activities involving the purchase or construction of assets such as land, design and construction of fire stations and the procurement of fire apparatus, with estimated costs, sources of funding and timing of work over a period of time. Contingency An appropriation of funds to cover unforeseen expenditures which may occur during the budget year. Contractual Services Services that are usually procured by entering into a formal agreement or contract with another party. Included in this category are utilities, insurance, repairs or professional services. Department Budget A method of budgeting whereby the services provided to citizens are segregated into specific service areas. Budgets are established for each area or department to guide activities and assess program effectiveness Annual Budget Durango Fire Protection District 30
33 Expenditure A measure of goods and services acquired. Fund Balance Non capital portion of nets. Cash available to meet future expenditures. GAAP Generally Accepted Accounting Principles. A widely accepted set of rules, conventions, standards, and procedures for reporting financial information, as established by the Financial Accounting Standards Board. Infrastructure Facilities on which the continuance and growth of a community depend. Mill Levy The rate applied to assessed valuation of property to determine property taxes. A mill is $1.00 of tax for each $1,000 of assessed valuation. Modified Accrual Basis Revenues are recorded as the amount becomes measureable and available. Expenditures are recorded when the liability is incurred. Operating Revenue Funds that the Authority receives as income to pay for ongoing operations and maintenance. It includes contributions from the City of Durango, Animas Fire Protection District, the CFPD, ambulance fees, wildland fire services. Operating and Maintenance (O&M) Expenses The cost for personnel, materials, equipment and contracted services for the Authority to function. Projected Estimation of revenues and expenditures based on past trends, current economic conditions and future financial forecasts. Reserve A portion of the fund balance which has been legally segregated for a specific use. Resolution An order by the Authority Board of Directors. Revenue Sources of income for financing the operations of the Authority. Revised Budget Most recent estimate of revenue and expenditures including additional appropriations made throughout the year and encumbrances carried over from the prior year. Undesignated Fund Balance A portion of a fund balance which has not been designated or reserved for any specific use Annual Budget Durango Fire Protection District 31
34 Volunteer An unpaid Authority worker who provides services such as public service, to gain skills, or as a personal interest. Examples are volunteer firefighters and volunteer mail carriers Annual Budget Durango Fire Protection District 32
TABLE OF CONTENTS Annual Budget Durango Fire Protection District
TABLE OF CONTENTS 1. BUDGET MESSAGE FROM THE CHIEF... 1 2. INTRODUCTION AND DISTRICT PROFILE... 5 Mission Statement... 5 Values... 5 Introduction of Members... 6 District Station Map... 6 History of the
More informationCash reserved for capital projects (impact fees) $ 200,000
August 2014 Financial Report Comments Balance Sheet General - Comparative balance sheet is shown for August 31, 2014; July 31, 2014 ; and August 31, 2013 Analysis of Cash Position 8/31/2014 8/31/2013 Cash
More informationCash reserved for capital projects (impact fees) $ 200,000
July 2014 Financial Report Comments Balance Sheet General - Comparative balance sheet is shown for July 31, 2014; June 30, 2014 ; and July 31, 2013 Analysis of Cash Position 7/31/2014 7/31/2013 Cash 8,897,820
More informationCash reserved for capital projects (Stations 2 and 5) $ 1,288,208
December 2017 Financial Report Comments Balance Sheet General - Comparative balance sheet is shown for December 31, 2017; November 30, 2017 ; and December 31, 2016 Analysis of Cash Position 12/31/2017
More informationCash reserved for capital projects (impact fees) $ 1,197,524
August 2017 Financial Report Comments Balance Sheet General - Comparative balance sheet is shown for August 31, 2017; July 31, 2017 ; and August 31, 2016 Analysis of Cash Position 8/31/2017 8/31/2016 Cash
More informationBAYOU CANE FIRE PROTECTION DISTRICT TERREBONNE PARISH COUNCIL Houma, Louisiana
Financial Statements With Required Supplemental Information And Independent Auditor's Reports As of and for the Year Ended December 31, 2006 under provisions of state law. this report is a public document.
More informationBUSINESS PLAN. Adopted: March 26, Business Plan 1
BUSINESS PLAN Adopted: March 26, 2018 2018 Business Plan 1 INTRODUCTION Spokane County Fire District 4, located in North Spokane County, provides emergency services from 10 stations to an area of over
More informationFinancial Statements Year Ended June 30, 2012
Financial Statements Year Ended TABLE OF CONTENTS Independent Auditors' Report...1 Managements Discussion and Analysis...4-13 BASIC FINANCIAL STATEMENTS Government-Wide Financial Statements Statement of
More informationUNIFIED FIRE AUTHORITY ANNUAL FINANCIAL REPORT June 30, 2018
ANNUAL FINANCIAL REPORT TABLE OF CONTENTS For the Year Ended ANNUAL FINANCIAL REPORT INDEPENDENT AUDITORS' REPORT... 2 MANAGEMENT S DISCUSSION AND ANALYSIS... 4 BASIC FINANCIAL STATEMENTS GOVERNMENT-WIDE
More informationBAYOU CANE FIRE PROTECTION DISTRICT TERREBONNE PARISH COUNCIL Houma, Louisiana
Financial Statements With Required Supplemental Information And Independent Auditor's Reports As of and for the Year Ended December 31, 2007 Under provisions of state law, this report is a public document,
More informationST. TAMMANY PARISH FIRE PROTECTION DISTRICT NO. 3
05JUL20 ;.:;!!: 06 ST. TAMMANY PARISH FIRE PROTECTION DISTRICT NO. 3 December 31,2004 Audit of Financial Statements Under provisions of state law, this report is a public document. Acopy of the report
More informationABERDEEN TOWNSHIP FIRE DISTRICT NO. 2 COUNTY OF MONMOUTH, NEW JERSEY REPORT OF AUDIT FOR THE YEAR ENDED DECEMBER 31, 2017
COUNTY OF MONMOUTH, NEW JERSEY REPORT OF AUDIT FOR THE YEAR ENDED DECEMBER 31, 2017 Prepared by: Gerard Stankiewicz, CPA For the Firm of: Samuel Klein and Company Certified Public Accountants 36 West Main
More informationBERTHOUD FIRE PROTECTION DISTRICT 2016 BUDGET REPORT
BERTHOUD FIRE PROTECTION DISTRICT 2016 BUDGET REPORT BECAUSE BERTHOUD FIRE CARES! Page 1 of 22 2016 BUDGET INDEX Section A Section B Section C District Operation Model Assessed Value History Mill Levy
More informationWoodinville Fire & Rescue 2014 Annual Budget
2014 Annual Budget 2014 Annual Budget Contents Page No. 1. Chief's Message 2 2. Budget and Assumptions 3 3. Chart 4 4. Organization 5 5. by Fund Expense Fund 6-7 Benefit Charge Fund 8 Reserve Fund 9 Benefit
More informationTable of Contents. Transmittal... i Introduction Executive Overview...1 Organization Chart...7. Community Profile...8. GFOA Budget Award...
Table of Contents Transmittal... i Introduction Executive Overview...1 Organization Chart...7 Community Profile...8 GFOA Budget Award...18 Budget Calendar...19 How to use this document...20 General Fund
More informationTruckee Meadows Fire Protection District BUDGET FISCAL YEAR 17/18
Truckee Meadows Fire Protection District BUDGET FISCAL YEAR 17/18 Funds FY17/18 General Fund- Revenues of $27.5M and Expenses of $27.9M Capital Project Fund Revenues of $760,000 & Expenses of $12.6M Special
More informationPage 1 TOTAL GENERAL FUNDS AVAILABLE $ 2,711,967 $ 2,835,667 $ 123,700 5%
San Juan Island EMS Proposed 2017 Budget October 24, 2016 Key Budget Assumptions and Changes From Original Expected Case Budget Presented June 30, 2016 The 2017 budget presented has been updated from the
More informationCENTRAL FIRE PROTECTION DISTRICT NO.4 BASIC FINANCIAL STATEMENTS AND INDEPENDENT AUDITOR'S REPORTS YEAR ENDED DECEMBER
D CENTRAL FIRE PROTECTION DISTRICT NO.4 BASIC FINANCIAL STATEMENTS AND INDEPENDENT AUDITOR'S REPORTS YEAR ENDED DECEMBER 31. 2007 Under provisions of state law, this report is a public document. A copy
More informationFIRE DISTRICT NO. 1 OF THE TOWNSHIP OF SOUTH BRUNSWICK. Financial Statements and Supplementary Schedules. For the year ended December 31, 2017
FIRE DISTRICT NO. 1 OF THE TOWNSHIP OF SOUTH BRUNSWICK Financial Statements and Supplementary Schedules (With Independent Auditor s Report thereon) FIRE DISTRICT NO. 1 OF THE TOWNSHIP OF SOUTH BRUNSWICK
More informationFire Chief. Fire Suppression and Rescue
Fire Chief Govt/community/public relations Policy Administration Interagency relations Negotiation Fire Department Issues Staff Development Finance Administration Operations Fire Prevention Emergency Communications
More informationDEPTFORD FIRE DISTRICT NO. 1 REPORT OF AUDIT YEAR ENDED DECEMBER 31, 2012
DEPTFORD FIRE DISTRICT NO. 1 REPORT OF AUDIT YEAR ENDED DECEMBER 31, 2012 INDEX Roster of Officials 1 FINANCIAL SECTION 2 Independent Auditor's Report 3-5 Page REQUIRED SUPPLEMENTARY INFORMATION - PART
More informationIMMOKALEE FIRE CONTROL DISTRICT BUDGET SUMMARY FISCAL YEAR
IMMOKALEE FIRE CONTROL DISTRICT BUDGET SUMMARY FISCAL YEAR 2016-2017 The proposed operating budget expenditures of Immokalee Fire Control District ar10.8% more than last year's total operating expenditures.
More informationBASIC FINANCIAL STATEMENTS
BASIC FINANCIAL STATEMENTS COUNTY OF WELD Statement of Net Assets December 31, 2008 Primary Government Governmental Business-type Activities Activities Total Component Units Housing Authority E-911 Authority
More informationCOMPREHENSIVE ANNUAL FINANCIAL REPORT
COMPREHENSIVE ANNUAL FINANCIAL REPORT Arvada Fire Protection District Arvada, Colorado for the fiscal year ended December 31, 2017 ARVADA, COLORADO Comprehensive Annual Financial Report For the fiscal
More informationLODI TOWNSHIP WASHTENAW COUNTY, MICHIGAN FINANCIAL STATEMENTS YEAR ENDED MARCH 31, 2016 WITH INDEPENDENT AUDITORS REPORT
FINANCIAL STATEMENTS YEAR ENDED MARCH 31, 2016 WITH INDEPENDENT AUDITORS REPORT INDEPENDENT AUDITORS REPORT TABLE OF CONTENTS PAGE NUMBER Management s Discussion and Analysis i v Independent Auditors Report
More informationVILLAGE COMMUNITY DEVELOPMENT DISTRICT NO. 9. Basic Financial Statements. September 30, (With Independent Auditors Report Thereon)
Basic Financial Statements (With Independent Auditors Report Thereon) Table of Contents Financial Section Independent Auditors Report on the Financial Statements 1 Management s Discussion and Analysis
More informationBudget Policies Operating Budget Policies. The Budget as a Policy Document
Budget Policies Operating Budget Policies Tualatin Valley Fire and Rescue is committed to providing high quality services to the community at an acceptable level of taxation. Specific policies that drive
More informationLATHROP-MANTECA FIRE PROTECTION DISTRICT FINANCIAL STATEMENTS WITH INDEPENDENT AUDITOR'S REPORT FOR THE FISCAL YEAR ENDED JUNE 30, 2016
FINANCIAL STATEMENTS WITH INDEPENDENT AUDITOR'S REPORT FOR THE FISCAL YEAR ENDED JAMES MARTA & COMPANY LLP CERTIFIED PUBLIC ACCOUNTANTS 701 HOWE AVENUE, E3 SACRAMENTO, CA (916) 993-9494 (916) 993-9489
More informationEagle River Fire Protection District Eagle County, Colorado Annual Budget
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
More informationANNUAL FINANCIAL REPORT
i r- ALEXANDRIA/PINEVILLE AREA CONVENTION AND VISITORS BUREAU Alexandria, Louisiana ANNUAL FINANCIAL REPORT For the Year Ended December 31,2004 Under provisions of state law, this report is a public document.
More informationGLOSSARY. A separate organizational unit of County government established to deliver services to citizens.
Accrual Basis of Accounting A basis of accounting that recognizes transactions at the time they are incurred, rather than when cash is received or spent. In Albemarle, the basis of budgeting and accounting
More informationSAN CARLOS PARK FIRE PROTECTION AND RESCUE SERVICE DISTRICT FORT MYERS, FLORIDA FINANCIAL REPORT FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2016
SAN CARLOS PARK FIRE PROTECTION AND RESCUE SERVICE DISTRICT FORT MYERS, FLORIDA FINANCIAL REPORT FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2016 SAN CARLOS PARK FIRE PROTECTION AND RESCUE SERVICE DISTRICT
More informationVILLAGE OF KENMORE, NEW YORK
, NEW YORK 2009-2010 Adopted Budget BUDGET 2009-2010 Exhibit / Schedule Page Summary of Budget by Fund Exhibit A 1 Summary of Appropriations by Fund Exhibit B 2 Summary of Budget - Debt Service Fund Exhibit
More informationMonthly Overview of the 2018 Budget
New District Sub 2013 2014 2015 2016 2017 Approved 2018 's 's 2019 Change from 1 100 308 0 308 80 00 00--0 Beginning Cash & Investments-Unreserved $941,683.70 $1,371,894.74 $1,383,834.49 $1,132,154.73
More informationKITTITAS VALLEY FIRE & RESCUE. Financial Report. For the Year Ended December 31, 2015
KITTITAS VALLEY FIRE & RESCUE Financial Report For the Year Ended December 31, 2015 Table of Contents Finance Overview... 3 Description of Funds... 3 Finance Committee... 3 Contact Information... 3 Division
More informationSHORELINE FIRE DEPARTMENT
SHORELINE FIRE DEPARTMENT 2012 BUDGET INTRODUCTION The Shoreline Fire Department serves a population of 55,000 citizens within the City of Shoreline in an area of approximately 14 square miles. In addition,
More informationEagle County, Colorado Annual Budget
Eagle River Fire Protection District Eagle County, Colorado 2019 Annual Budget Prepared by: Administrative Staff Eagle River Fire Protection District Administration 1050 Edwards Village Blvd Post Office
More informationLODI TOWNSHIP WASHTENAW COUNTY, MICHIGAN FINANCIAL STATEMENTS YEAR ENDED MARCH 31, 2014 WITH INDEPENDENT AUDITORS REPORT
WASHTENAW COUNTY, MICHIGAN FINANCIAL STATEMENTS YEAR ENDED MARCH 31, 2014 WITH INDEPENDENT AUDITORS REPORT WASHTENAW COUNTY, MICHIGAN INDEPENDENT AUDITORS REPORT TABLE OF CONTENTS PAGE NUMBER Management
More informationTownship of Atlas. Genesee County, Michigan. Annual Financial Statements and Auditors Report March 31, 2013
Genesee County, Michigan Annual Financial Statements and Auditors Report March 31, 2013 Table of Contents Section Page 1 List of Elected Officials 1 1 2 Independent Auditors Report 2-1 3 Management's Discussion
More informationFire Protection District Four of Livingston Parish, Louisiana
Fire Protection District Four of Livingston Parish, Louisiana Annual Financial Statements As of and for the Year Ended December 31,2005 Under provisions of state law, this report is a public document.
More informationFoothills Fire Protection District (In Case of Emergency Dial 911)
Foothills Fire Protection District (In Case of Emergency Dial 911) TO: THE DIVISION OF LOCAL GOVERNMENT RE: CERTIFICATION OF BUDGET FOOTHILLS FIRE PROTECTION DISTRICT This is to certify that the for fiscal
More informationBOX ELDER COUNTY, UTAH FINANCIAL REPORT
BOX ELDER COUNTY, UTAH FINANCIAL REPORT YEAR ENDED DECEMBER 31, 2008 BOX ELDER COUNTY FINANCIAL REPORT DECEMBER 31, 2008 BOX ELDER COUNTY FINANCIAL REPORT DECEMBER 31, 2008 TABLE OF CONTENTS Independent
More informationCentral Council of the Tlingit and Haida Indian Tribes of Alaska
Report of Independent Auditors and Primary Government Financial Statements with Supplementary Information for Central Council of the Tlingit and Haida Indian Tribes of Alaska (Component Unit Not Included)
More informationTOWN OF SHIELDS LAKE COUNTY, ILLINOIS ANNUAL FINANCIAL REPORT
LAKE COUNTY, ILLINOIS ANNUAL FINANCIAL REPORT FEBRUARY 28, 2018 TABLE OF CONTENTS FEBRUARY 28, 2018 PAGE INDEPENDENT AUDITOR S REPORT 1 SUPPLEMENTAL INFORMATION Management s Discussion and Analysis 3 BASIC
More informationVILLAGE OF BOSTON HEIGHTS SUMMIT COUNTY REGULAR AUDIT
REGULAR AUDIT FOR THE YEARS ENDED DECEMBER 31, 2007-2006 TABLE OF CONTENTS TITLE PAGE Cover Letter... 1 Independent Accountants Report... 3 Combined Statement of Cash Receipts, Cash Disbursements, and
More informationLADY'S ISLAND -ST. HELENA FIRE DISTRICT
LADY'S ISLAND -ST. HELENA FIRE DISTRICT ANNUAL FINANCIAL REPORT FOR THE YEAR ENDED JUNE 30, 2012 LADY'S ISLAND ST. HELENA FIRE DISTRICT ANNUAL FINANCIAL REPORT JUNE 30, 2012 TABLE OF CONTENTS Page FINANCIAL
More informationORCHARD PARK FIRE DISTRICT. Financial Statements as of December 31, 2016 Together with Independent Auditor s Report
ORCHARD PARK FIRE DISTRICT Financial Statements as of December 31, 2016 Together with Independent Auditor s Report ORCHARD PARK FIRE DISTRICT TABLE OF CONTENTS Page Independent Auditor s Report 1-2 Management's
More informationDENVER LANGUAGE SCHOOL BASIC FINANCIAL STATEMENTS. June 30, 2014
BASIC FINANCIAL STATEMENTS June 30, 2014 TABLE OF CONTENTS PAGE INTRODUCTORY SECTION Title Page Table of Contents FINANCIAL SECTION Independent Auditors Report Management s Discussion and Analysis i -
More informationFIRE & RESCUE COMPANIES, VOLUNTEER
Mission Statement The Volunteer Fire & Rescue Companies will ensure the delivery of quality, efficient, and effective fire protection, emergency medical services and safety education to the community of
More informationWESTVILLE FIRE DISTRICT NO. 1 REPORT OF AUDIT YEAR ENDED DECEMBER 31, 2017
WESTVILLE FIRE DISTRICT NO. 1 REPORT OF AUDIT YEAR ENDED DECEMBER 31, 2017 INDEX Roster of Officials FINANCIAL SECTION Independent Auditor's Report REQUIRED SUPPLEMENTARY INFORMATION- PART I Management's
More informationMARLBORO TOWNSHIP FIRE DISTRICT NO. 1 MONMOUTH COUNTY, NEW JERSEY. Financial Statements December 31, 2015 and 2014 With Independent Auditors Report
MARLBORO TOWNSHIP FIRE DISTRICT NO. 1 MONMOUTH COUNTY, NEW JERSEY Financial Statements December 31, 2015 and 2014 With Independent Auditors Report Generic Industries, Inc. and Subsidiary December 31, 2015
More informationKEY LARGO FIRE RESCUE AND EMERGENCY MEDICAL SERVICES DISTRICT
KEY LARGO FIRE RESCUE AND EMERGENCY MEDICAL SERVICES DISTRICT FY13/14 The KLFR&EMS District Mission is to provide exceptional fire protection and emergency medical services efficiently and cost-effectively
More informationLakeside Fire Protection District PRELIMINARY BUDGET FISCAL YEAR
Lakeside Fire Protection District PRELIMINARY BUDGET FISCAL YEAR 2018-19 Lakeside Fire Protection District PRELIMINARY BUDGET FISCAL YEAR 2019 Director Bob Robeson Board President Director Jim Bigham Board
More informationDEPARTMENT SUMMARY DEPT. NO. : 69. Adopted Adopted Proposed FINANCING PERSONNEL COST 12,888,094 14,410,102 14,397,064
DEPARTMENT SUMMARY DEPT. NO. : 69 PURPOSE: The mission of the Fire Department is to create a safe, self-reliant and viable community through prompt and efficient emergency services; effective fire prevention
More informationMONTEZUMA COUNTY (DOLORES) SCHOOL DISTRICT RE-4A. Accountants Reports and Basic Financial Statements. June 30, 2017
MONTEZUMA COUNTY (DOLORES) SCHOOL DISTRICT RE-4A Accountants Reports and Basic Financial Statements TABLE OF CONTENTS Independent Auditors' Report on Basic Financial Statements 1-2 Management's Discussion
More informationINDEPENDENT AUDITOR S REPORT
INDEPENDENT AUDITOR S REPORT To the Board of Directors Novato Fire Protection District Novato, California Report on Financial Statements We have audited the accompanying financial statements of the governmental
More informationCITY OF GALVA, ILLINOIS ANNUAL FINANCIAL REPORT FOR THE YEAR ENDED APRIL 30, 2015
ANNUAL FINANCIAL REPORT FOR THE YEAR ENDED APRIL 30, 2015 TABLE OF CONTENTS APRIL 30, 2015 Page Independent Auditors' Report... 1, 2 Basic Financial Statements: Government Wide Statements: Statement of
More informationMONTEZUMA COUNTY (DOLORES) SCHOOL DISTRICT RE-4A. Accountants Reports and Basic Financial Statements. June 30, 2016
MONTEZUMA COUNTY (DOLORES) SCHOOL DISTRICT RE-4A Accountants Reports and Basic Financial Statements June 30, 2016 TABLE OF CONTENTS June 30, 2016 Independent Auditors' Report on Basic Financial Statements
More informationCOLE COUNTY MISSOURI
COLE COUNTY MISSOURI Budget Officer Recommended Budget For Fiscal Year 2019 Prepared by: Auditor s Office Kristen Berhorst County Auditor Cole County, Missouri 2019 Budget Table of Contents Budget Message
More informationSection III BUDGET PREPARATION
Annual Budget Process Section III BUDGET PREPARATION Garfield County prepares a budget for the forthcoming fiscal year as required by Local Government Budget Law of Colorado. The Finance Department Director
More informationCounty Service Area No. 40 Fire Services Annual Report. For the Fiscal Year Ended June 30, 2015
County Service Area No. 40 Fire Services Annual Report For the Fiscal Year Ended June 30, 2015 Table of Contents County Service Area No. 40 Fire Services Annual Report For the Fiscal Year Ended June 30,
More informationCITY OF BELPRE WASHINGTON COUNTY DECEMBER 31, 2016 TABLE OF CONTENTS. Independent Auditor s Report Management s Discussion and Analysis...
CITY OF BELPRE WASHINGTON COUNTY DECEMBER 31, 2016 TABLE OF CONTENTS TITLE PAGE Independent Auditor s Report... 1 Prepared by Management: Management s Discussion and Analysis... 3 Basic Financial Statements:
More informationTravis County Emergency Services District No. 2 Independent Auditor s Report and Financial Statements
Travis County Emergency Services District No. 2 Independent Auditor s Report and Financial Statements September 30, 2015 Table of Contents Independent Auditor s Report 1 Management s Discussion and Analysis
More informationFINANCIAL STATEMENTS September 30, 2017 and 2016
FINANCIAL STATEMENTS CHILDREN'S BOARD OF HILLSBOROUGH COUNTY Tampa, Florida FINANCIAL STATEMENTS CONTENTS INDEPENDENT AUDITOR S REPORT... 1-2 MANAGEMENT S DISCUSSION AND ANALYSIS... 3-11 BASIC FINANCIAL
More informationIndependent Auditor s Report
Independent Auditor s Report To the City Council City of Hyattsville, Maryland We have audited the accompanying financial statements of the governmental activities, each major fund, and the aggregate remaining
More informationFIRE DISTRICT NO. 1 OF THE BOROUGH OF LINDENWOLD. Financial Statements. For the year ended December 31, 2016
FIRE DISTRICT NO. 1 OF THE BOROUGH OF LINDENWOLD Financial Statements (With Independent Auditor's Report thereon) Financial Statements (With Independent Auditor s Report thereon) CONTENTS Independent Auditor
More informationAnnual Report Pursuant to SEC Rule 15c2-12 April 17, 2014
Annual Report Pursuant to SEC Rule 15c2-12 April 17, 2014 Issuer/Obligated Person: (the City ) Issues to which this Report relates: (See Attached Schedule 1) Fiscal Year End: Financial Information Enclosed:
More informationFremont County Solid Waste Disposal District (A Component Unit of Fremont County, Wyoming) Financial Report June 30, 2013
Fremont County Solid Waste Disposal District (A Component Unit of Fremont County, Wyoming) Financial Report June 30, 2013 TABLE OF CONTENTS Page REPORT OF INDEPENDENT AUDITOR 1-2 MANAGEMENT'S DISCUSSION
More informationCITY OF WAYNE, MICHIGAN
FINANCIAL REPORT WITH SUPPLEMENTAL INFORMATION TABLE OF CONTENTS Independent Auditor's Report 1 Management s Discussion and Analysis 4 Financial Statements Government-wide Financial Statements Statement
More informationTOWNS COUNTY, GEORGIA HIAWASSEE, GEORGIA FINANCIAL STATEMENTS WITH SUPPLEMENTAL MATERIAL FOR THE YEAR ENDED
HIAWASSEE, GEORGIA FINANCIAL STATEMENTS WITH SUPPLEMENTAL MATERIAL FOR THE YEAR ENDED DECEMBER 31, 2016 FINANCIAL STATEMENTS For the Year Ended December 31, 2016 PAGE INDEPENDENT AUDITOR'S REPORT 1-2 MANAGEMENT'S
More informationThe Town of Summerdale Summerdale, Alabama
The Town of Summerdale Summerdale, Alabama Annual Financial Report For the Fiscal Year Ended September 30, 2013 Vance CPA LLC Certified Public Accountant 832 Snow St., Suite B Oxford, Alabama 36203 Tel.
More informationAUDITED FINANCIAL STATEMENTS
VILLAGE OF JACKSON AUDITED FINANCIAL STATEMENTS DECEMBER 31, 2016 James R. Frechette CERTIFIED PUBLIC ACCOUNTANT TABLE OF CONTENTS Table of Contents Page Independent Auditor s Report 1-2 Basic Financial
More informationALBA PUBLIC SCHOOL REPORT ON FINANCIAL STATEMENTS JUNE 30, 2012
REPORT ON FINANCIAL STATEMENTS JUNE 30, 2012 Baird, Cotter and Bishop, P.C. C E R T I F I E D P U B L I C A C C O U N T A N T S 134 WEST HARRIS STREET CADILLAC, MICHIGAN 49601 PHONE: 231 775 9789 FAX:
More informationKITTITAS VALLEY FIRE & RESCUE 2018 BUDGET
KITTITAS VALLEY FIRE & RESCUE 2018 BUDGET 1 P a g e KITTITAS VALLEY FIRE & RESCUE Station 21 at 2020 Vantage Highway Station 29 at 400 E. Mountain View Avenue Ellensburg, WA 98926 (509) 933-7232 BOARD
More informationCRESTVIEW WATER AND SANITATION DISTRICT FINANCIAL STATEMENTS DECEMBER 31, 2014
CRESTVIEW WATER AND SANITATION DISTRICT FINANCIAL STATEMENTS DECEMBER 31, 2014 CONTENTS Independent Auditors Report 2-3 Management s Discussion and Analysis 4-7 BASIC FINANCIAL STATEMENTS Statements of
More informationCITY OF ATWATER ATWATER, MINNESOTA ANNUAL FINANCIAL REPORT YEAR ENDED DECEMBER 31, 2012
CITY OF ATWATER ATWATER, MINNESOTA ANNUAL FINANCIAL REPORT YEAR ENDED DECEMBER 31, 2012 WESTBERG EISCHENS, PLLP Certified Public Accountants Willmar, Minnesota 56201 TABLE OF CONTENTS PAGE CITY COUNCIL
More informationABERDEEN TOWNSHIP FIRE DISTRICT #1 COUNTY OF MONMOUTH, NEW JERSEY REPORT OF AUDIT FOR THE YEAR ENDED DECEMBER 31, 2016
ABERDEEN TOWNSHIP FIRE DISTRICT #1 COUNTY OF MONMOUTH, NEW JERSEY REPORT OF AUDIT FOR THE YEAR ENDED DECEMBER 31, 2016 Prepared by: Gerard Stankiewicz, CPA For the Firm of: Samuel Klein and Company Certified
More informationPUBLIC SAFETY ~ Fire Department Administration
PUBLIC SAFETY ~ Fire Department Administration Fire Chief Deputy Chief Operations Administrative Assistant II EMS Captain Fire Prevention Captain Battalion Chief Battalion Chief Battalion Chief Part Time
More informationNAP FORD COMMUNITY SCHOOL, INC. LEGENDS ACADEMY A CHARTER SCHOOL AND COMPONENT UNIT OF THE DISTRICT SCHOOL BOARD OF ORANGE COUNTY, FLORIDA
THE DISTRICT SCHOOL BOARD OF ORANGE COUNTY, FLORIDA FINANCIAL STATEMENTS WITH INDEPENDENT AUDITOR S REPORTS THEREON JUNE 30, 2016 CONTENTS Page Management s Discussion and Analysis 1-6 Independent Auditor
More informationTOWN OF WATERFORD, CONNECTICUT. ADOPTED BUDGET Fiscal Year - July 1, 2017 June 30, 2018
, CONNECTICUT ADOPTED BUDGET Fiscal Year - July 1, 2017 June 30, 2018 The following was adopted by the on May 4, 2017 BUDGET TABLE OF CONTENTS DEPAENT OR COMMISSION ORG # PAGE EXPENDITURE SUMMARY 1 MILL
More informationMONTECITO FIRE PROTECTION DISTRICT ANNUAL FINANCIAL REPORT WITH INDEPENDENT AUDITOR S REPORT THEREON FOR THE FISCAL YEAR ENDED JUNE 30, 2015
MONTECITO FIRE PROTECTION DISTRICT ANNUAL FINANCIAL REPORT WITH INDEPENDENT AUDITOR S REPORT THEREON FOR THE FISCAL YEAR ENDED JUNE 30, 2015 Annual Financial Report For the Fiscal Year Ended Table of Contents
More informationSummary of Significant Forecast Assumptions and Accounting Policies For the Fiscal Years Ending June 30, 2018 through 2022
ONTARIO LOCAL SCHOOL DISTRICT RICHLAND COUNTY 1 Summary of Significant Forecast Assumptions and Accounting Policies For the Fiscal Years Ending June 30, 2018 through 2022 Note 1 - Nature and Limitations
More informationHILLSBOROUGH COUNTY, FLORIDA SHERIFF
FINANCIAL STATEMENTS As of and for the Year Ended September 30, 2017 And Reports of Independent Auditor TABLE OF CONTENTS REPORT OF INDEPENDENT AUDITOR... 1-3 FINANCIAL STATEMENTS Balance Sheet Governmental
More informationGlossary of Terms. ADOPTED BUDGET Is the financial plan for the fiscal year beginning July 1.
Glossary of Terms ACCOUNT An entity for recording specific revenues or expenditures, or for grouping related or similar classes of revenues and expenditures and recording them within a fund or department.
More informationVerde Valley Fire District Financial Statements June 30, 2016
Financial Statements TABLE OF CONTENTS Independent Auditors' Report...1 BASIC FINANCIAL STATEMENTS Government-Wide Financial Statements Statement of Net Position...4 Statement of Activities...5 Fund Financial
More informationThe City of Crystal City, Missouri. Financial Statements, Independent Auditor's Reports, and Supplementary Information.
The City of Crystal City, Missouri Financial Statements, Independent Auditor's Reports, and Supplementary Information March 31, 2018 The City of Crystal City, Missouri Table of Contents Financial Section
More informationAccounting and Reporting Manual
Office of the New York State Comptroller Division of Local Government and School Accountability Accounting and Reporting Manual Thomas P. DiNapoli State Comptroller Table of Contents Chapter 1 Introduction...
More informationABERDEEN TOWNSHIP FIRE DISTRICT #1 COUNTY OF MONMOUTH, NEW JERSEY REPORT OF AUDIT
ABERDEEN TOWNSHIP FIRE DISTRICT #1 COUNTY OF MONMOUTH, NEW JERSEY REPORT OF AUDIT FOR THE YEAR ENDED DECEMBER 31,2015 ABERDEEN TOWNSHIP FIRE DISTRICT #1 COUNTY OF MONMOUTH, NEW JERSEY REPORT OF AUDIT FOR
More informationTown of Chelmsford FY2016 Town Manager's Final Recommendation April 1, 2015
REVENUE SUMMARY REVENUE FY2011 FY2012 FY2013 FY2014 FY2015 LOCAL TAXES $76,361,143 $78,965,974 $80,392,117 $84,216,426 $87,000,514 $89,995,378 2,994,864 3.44% STATE AID $14,837,293 $14,472,813 $14,993,324
More informationCITY OF MIDDLESBORO, KENTUCKY. BASIC FINANCIAL STATEMENTS AND SUPPLEMENTARY INFORMATION YEAR ENDED JUNE 30, 2015 with REPORT ON INDEPENDENT AUDITORS
CITY OF MIDDLESBORO, KENTUCKY BASIC FINANCIAL STATEMENTS AND SUPPLEMENTARY INFORMATION YEAR ENDED JUNE 30, 2015 with REPORT ON INDEPENDENT AUDITORS CONTENTS Independent Auditor's Report... 1 Management's
More informationClark Regional Emergency Services Agency
Financial Statements Audit Report Clark Regional Emergency Services Agency Clark County For the period January 1, 2015 through December 31, 2016 Published October 23, 2017 Report No. 1019879 Office of
More informationThe Town of Summerdale Summerdale, Alabama
The Town of Summerdale Summerdale, Alabama Annual Financial Report For the Fiscal Year Ended September 30, 2012 Vance CPA LLC Certified Public Accountant 832 Snow St., Suite B Oxford, Alabama 36203 Tel.
More informationST. GEORGE FIRE PROTECTION DISTRICT NO. 2 CITY OF BATON ROUGE PARISH OF EAST BATON ROUGE, LOUISIANA ANNUAL FINANCIAL REPORT
CITY OF BATON ROUGE PARISH OF EAST BATON ROUGE, LOUISIANA ANNUAL FINANCIAL REPORT As of and for the year ended September 30, 2013 (With Accountant's Report Thereon) Under provisions of state law, this
More informationKEY LARGO FIRE RESCUE AND EMERGENCY MEDICAL SERVICES DISTRICT
KEY LARGO FIRE RESCUE AND EMERGENCY MEDICAL SERVICES DISTRICT FY12/13 The KLFR&EMS District Mission is to provide exceptional fire protection and emergency medical services efficiently and cost-effectively
More informationPlan of Reorganization
Initial Plan of Reorganization Whiteland Fire Protection Prepared by the Legislative Bodies of the Town of Whiteland and The Whiteland Fire Protection District Dated: A. Introduction The Town of Whiteland
More informationCloverdale Fire Protection District Annual Report Audit Manager:
Auditor Controller Treasurer Tax Collector Internal Audit Sonoma County Financial Statement Audit: Cloverdale Fire Protection District Annual Report For the Fiscal Year Ended Audit No: 3090 Report Date:
More informationBONITA SPRINGS FIRE CONTROL AND RESCUE DISTRICT BASIC FINANCIAL STATEMENTS TOGETHER WITH REPORTS OF INDEPENDENT AUDITOR YEAR ENDED SEPTEMBER 30, 2015
BONITA SPRINGS FIRE CONTROL AND RESCUE DISTRICT BASIC FINANCIAL STATEMENTS TOGETHER WITH REPORTS OF INDEPENDENT AUDITOR YEAR ENDED SEPTEMBER 30, 2015 TABLE OF CONTENTS Page(s) INDEPENDENT AUDITOR'S REPORT
More informationMore special district information is available from the Florida Department of Community Affairs
VWCD BACKGROUND AUTHORITY Valencia Water Control District (originally Valencia Drainage District) was formed in 1970 under Chapters 298 and 72-291 of Florida Statute. A decree incorporating the Drainage
More informationCITY OF MIDDLESBORO, KENTUCKY. BASIC FINANCIAL STATEMENTS AND SUPPLEMENTARY INFORMATION YEAR ENDED JUNE 30, 2014 with REPORT ON INDEPENDENT AUDITORS
CITY OF MIDDLESBORO, KENTUCKY BASIC FINANCIAL STATEMENTS AND SUPPLEMENTARY INFORMATION YEAR ENDED JUNE 30, 2014 with REPORT ON INDEPENDENT AUDITORS CONTENTS Independent Auditor's Report... 1 Management's
More informationCounty Service Area No. 40 Fire Services Annual Report For the Fiscal Year Ended June 30, 2010
County Service Area No. 40 Fire Services Annual Report For the Fiscal Year Ended June 30, 2010 DONNA DUNK SONOMA COUNTY INTERIM AUDITOR-CONTROLLER TREASURER-TAX COLLECTOR County Service Area No. 40 Fire
More information