BERTHOUD FIRE PROTECTION DISTRICT 2016 BUDGET REPORT

Transcription

1 BERTHOUD FIRE PROTECTION DISTRICT 2016 BUDGET REPORT BECAUSE BERTHOUD FIRE CARES! Page 1 of 22

2 2016 BUDGET INDEX Section A Section B Section C District Operation Model Assessed Value History Mill Levy History 2016 Budget Message 2016 Budget Expenditure Highlights Section D Payment Schedules Section E Section F Section G Section H Section I Resolutions Combined Resolution to Adopt & Appropriate Funds Resolution to Set Mill Levy Resolution for Supplementary Budget Certification of Tax Levies Appendix I General Fund Revenue Expenditures Appendix II Capital Improvement Fund Revenue Expenditures Appendix III Bond Fund Revenue Expenditures Page 2 of 22

3 ASSESSED VALUE HISTORY YEAR LARIMER WELD BOULDER TOTAL ,849,671 20,720,960 8,619, ,189, ,162,742 24,892,960 9,019, ,074, ,093,064 32,909,866 10,855, ,858, ,451,571 46,368,110 5,608, ,428, ,132,152 59,353,830 5,577, ,063,722 Page 3 of 22

4 Boulder, Larimer, Weld Assessed Values Assessed Value History 141,132, ,849, ,162, ,093, ,451, ,797, ,353, ,233, ,368, ,241, ,720, ,625, ,892, ,909, ,619, ,019, ,855, ,608, ,577, Larimer Weld Weld Bond Boulder Page 4 of 22

5 Weld County Assessed Value History Bond Only ,241, ,625, ,233, ,797, ,548,900 Weld County Assessed Value History 80,000,000 70,000,000 60,000,000 50,000,000 40,000,000 30,000,000 20,000,000 10,000, Page 5 of 22

6 MILL LEVY HISTORY YEAR GENERAL CAPITAL PENSION ABATEMENT DEBT SERVICE TOTAL Mill Levy GENERAL CAPITAL PENSION ABATEMENT Debt Service Page 6 of 22

7 BERTHOUD FIRE PROTECTION DISTRICT 2016 ADOPTED BUDGET MESSAGE SUMMARY The Berthoud Fire Protection District is a special district in accordance with C.R.S., Title 32 governed by an elected Board of Directors. The District Board of Directors for the budget year 2016 are: Dan Hershman, President Michael Cook, Vice President Gary Maggi, Secretary Eric Ryplewski, Director David Shipley, Director The Board of Directors has concentrated their leadership role in providing progressive direction toward the unified goal(s) of providing our customers, both internal and external, with exceptional customer service. The Berthoud Fire Protection District provides emergency services to 102 square miles within Larimer, Weld and Boulder counties. Within the three counties, the District provides emergency services to the Town of Berthoud and a portion of the Town of Johnstown. An estimated 20,000 people reside within the District, while more than 100,000 people commute through the District on a daily basis and an annual recreation population of 356,000. The District s Mission Statement : TO SERVE, TO CARE, TO SUPPORT which is a reflection of the District s Core Values: Integrity: We stand undivided in promoting harmony and maintaining high ethical standards, which include honesty, faith, compassion, loyalty, duty and forgiveness. Innovation: We encourage and support creative ideas, which improve our programs and services. Traditions: We respect the transcendent wisdom and time-honored practices, which have set the foundation for our country and our profession. Stewardship: We are vigilant in upholding the trust of the community, caring for their safety, and honorably managing their public resources. Professionalism: We take pride in our proficiency, maturity, leadership, and accountability to our mission. People: We respect all people and care about their safety and wellbeing regardless of status, origin, or personal beliefs. A combination of career, part time, volunteer and seasonal wildland fire fighters and a committed civilian staff provide emergency and administrative services to those in need. The Berthoud Fire Protection District has full responsibility for operational funding and capital Page 7 of 22

8 expenditures for the Berthoud Area Community Center which is owned and operated by the District. The General Fund revenues and expenditures will reflect this. The District s General Fund revenues and expenditures also reflect agreements with outside agencies for in kind training and services that support in kind services provided by the District. The District s Volunteer Pension Fund will be funded in 2016 with the revenue to meet statutory obligations. The 2016 General, Capital Improvement, and General Obligation Bond budgets are based upon an assessed valuation; General and Capital Funds of $206,063, The respective mill levies are: General Fund Capital Improvement Fund Total In a special election, May 1998, the taxpayers of the District approved a mill levy for the purposes of capital improvements/expenditures. On May 6, 2008 the District s electorate approved the continuance of the mill levy for the Capital Improvement Fund with no sunset clause. On November 7, 2001, the taxpayers of the Berthoud Fire Protection District approved an increase, of 6.1 mills, in the general fund operating mill levy. The mill levy was increased from mills to mills. This provides additional career firefighter staffing for Fire Station 1 and Fire Station 2; the increase also provides revenues to cover operating cost of Fire Station 1, Fire Station 2, fire apparatus and equipment. The adopted budget seeks to address the new and ever present needs of the District and to honor its commitment to providing the quality of service as defined in the District s mission statement. In accordance with the Tabor Amendment 3% of our General Fund Expenditure is placed in an emergency reserve account. Financial information provided includes all sources of revenues and expenditures, including beginning and ending fund balances. In accordance with the budgeting basis of accounting as defined in C.R.S (2) for the following method of timing when revenue and other financing sources and expenditures and other financing uses are recognized for budget purposes shall be the modified accrual basis. The required schedules and related information for lease purchase agreements have also been included in accordance with House Bill Page 8 of 22

9 2016 BUDGET YEAR EXPENDITURE HIGHLIGHTS Primary goals/objectives of the 2016 budget include: Build upon a complement of officers, administrative staff, career firefighters, part time firefighters, seasonal Wildland firefighters, volunteer and reserve firefighters through a comprehensive recruitment and training program. Contract quality assurance of the District s National Fire Incident Reports and compliance with the Insurance Services Office Fire Suppression Rating Schedule. Complete the following Mitigation Action Guides; Contract Services to develop a Continuity of Operations Plan. Develop an Emergency Operations Plan as an annex to the Emergency Operations Plan for Larimer County. Update the Districts Standard of Cover. Contract services to update the Districts Community Wildfire Protection Plan. Update the Districts NIMS Training Needs Assessment Tool. Complete the adoption of the 2012 International Fire Code through the Town of Berthoud. Update the Districts Operational Response Guidelines through Lexipol. Contract services to update the Districts Burlington Northern Santa Fe Railroad Threat and Risk Assessment and Mitigation Plan. Complete a 3-5 year Strategic Plan. Purchase a 2016 Class A pumper. Evaluate and enhance our public education efforts within the community to meet the health and safety needs of our customers, programs include: Fire Safety/Burn Education Child Safety Seat Inspection, Snap and Strap Bicycle Helmet Education Bicycle and Multi-Sport Helmet Replacement File of Life / Medical Condition and Medication Identification MATT / Medical Assistance Treating Toddlers FAST / Residential Addressing Kid care ID / Child Identification Page 9 of 22

10 RAD Kids/Teaching Our Children to Resist Aggression Defensively Are You Fire Wise? /Wildland Urban Interface Education/Community Wildfire Protection Plan Continued funding of emergency and support services throughout the community; these include, but are not limited to: Dive Rescue/Swift Water Rescue Ice Rescue Emergency Operations Center / Mobile Command Trailer Emergency Preparedness / Contingency Operations Plan All Hazard Risk & Vulnerability Assessment Program National Incident Management System/Incident Command System Wildland Fire Fighters/Deployments Large Animal Rescue Provide for the purchase of firefighting, rescue and emergency medical equipment; replacement of worn and dated equipment. Enhance training curriculum and performance based training to firefighters, rescue and emergency medical personnel, while meeting State of Colorado and national standards. Continued development of career, part time, seasonal wildland firefighters, volunteer, and reserve firefighters. Page 10 of 22

11 Provide administrative and financial support for the health and safety programs of the District to ensure the provision of proper health support services support to all employees. Provide and train Wildland Fire Fighters to protect and manage the Wildland/Urban Interface within the District and cooperate with the Colorado Department of Public Safety as agreed upon. Page 11 of 22

12 Berthoud Fire Protection District Bond Refinance Avg. Rate 2.25% Date Principal Interest Total P & I Existing D/S Net New D/S 12/1/2011-2, , , , /1/ , , , , /1/ , , , , /1/ , , , , /1/ , , , , /1/ , , , , /1/ , , , , /1/ , , , , Total 980, , ,080, , ,193, Page 12 of 22

13 Dodge Ram Truck/Type 6 Brush Truck Rate % Payment Date Interest Principal Remainder $ 23, /1/2013 $ 3, $ 20, $ 66, , /1/2014 2, , , , /1/2015 1, , , , /1/ , ($0.01) $ 95, , $ 86, Pierce Hawk(2) Rate 4.29% Payment Date Principal Interest Remainder 65, /1/ , , , , /1/ , , , , /1/ , , , , /1/ , , , , /1/ , , , , /1/ , , , , /1/ , , , , /1/ , , , , /1/ , , , , /1/ , , , , , Page 13 of 22

14 Rosenbauer Class A Engine & Equipment Rate 4.51% Payment Date Interest Principal Remainder $47, /1/2009 $13, $ 33, $ 267, , /1/ , , , , /1/ , , , , /1/2012 8, , , , /1/2013 6, , , , /1/2014 5, , , , /1/2015 4, , , , /1/2016 3, , , , /1/2017 2, , , , /1/2018 1, , $362, $66, $ 296, Page 14 of 22

15 Air Compressor Rate 4.05% Payment Date Interest Principal Remainder $11, /1/2014 $1, $ 10, $ 41, , /1/2015 1, , , , /1/2016 1, , , , /1/ , , , /1/ , $57, $5, $ 51, $57, Radios Rate 4.05% Payment Date Interest Principal Remainder $36, /1/2014 $5, $ 31, $ 133, , /1/2015 5, , , , /1/2016 4, , , , /1/ , , , /1/2018 1, , $184, $19, $ 164, $184, Page 15 of 22

16 RESOLUTION # A A COMBINED RESOLUTION CONCERNING THE ADOPTION OF A BUDGET AND APPROPRIATION OF FUNDS FOR SUCH BUDGET FOR FISCAL YEAR 2016 A. A RESOLUTION SUMMARIZING EXPENDITURES AND REVENUES FOR EACH FUND AND ADOPTING THE BUDGET FOR THE BERTHOUD FIRE PROTECTION DISTRICT, BERTHOUD, COLORADO, FOR CALENDAR YEAR BEGINNING ON THE FIRST DAY OF JANUARY 2016 AND ENDING ON THE LAST DAY OF DECEMBER 2016 WHEREAS, District s Budget Officer, Fire Chief Stephen Charles submitted a proposed budget to the Board of Directors on October 11, 2015 for its consideration; and WHEREAS, upon due and proper notice, published in accordance with the law, said proposed budget was open for inspection by the public at a designated place, a public hearing was held on December 14, 2015 and interested taxpayers were given the opportunity to file or register any objections to said proposed budget; and, WHEREAS, whatever increases may have been made in the expenditures, like increases were added to the revenues so that the budget remains in balance as is required by law. NOW, THEREFORE, BE IT RESOLVED by the Board of Directors of the Berthoud Fire Protection District, Colorado: Section 1. That estimated expenditures for each fund are as follows: GENERAL FUND $2,703, CAPITAL FUND $ 398, GENERAL OBLIGATION BOND $ 161, Section 2. That estimated revenues are as follows: A. GENERAL FUND SOURCES OTHER THAN $ GENERAL PROPERTY TAX $2,601, OWNERSHIP TAX $ 170, TOTAL $2,861, Page 16 of 22

17 B. CAPITAL IMPROVEMENT FUND SOURCES OTHER THAN $ GENERAL PROPERTY TAX $ 256, TOTAL $ 256, C. GENERAL OBLIGATION BOND FUND SOURCES OTHER THAN $ GENERAL PROPERTY TAX $ 0.00 BOND FUND RESERVES $ 161, TOTAL $ 161, Section 3. That the Budget which was submitted, amended, and herein summarized by fund, is hereby approved and adopted as the Budget of the District and made a part of the public records of the District; and B. A RESOLUTION APPROPRIATING SUMS OF MONEY TO THE VARIOUS FUNDS AND SPENDING AGENCIES, IN THE AMOUNTS AND FOR THE PURPOSES SET FORTH BELOW FOR THE BERTHOUD FIRE PROTECTION DISTRICT FOR THE 2016 BUDGET YEAR. WHEREAS, the Board of Directors of the Berthoud Fire Protection District has adopted the District s annual budget in accordance with the Local Government Budget; and WHEREAS, the Board of Directors has made provision therein for revenues in an amount equal to, or greater than, the total proposed expenditures as set forth in said budgets; and, WHEREAS, it is not only required by law, but also necessary, to appropriate the revenues provided in the budgets to and for the purposes described below, so as not to impair the operations of the District; NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF DIRECTORS OF THE BERTHOUD FIRE PROTECTION DISTRICT: That the following sums are hereby appropriated from the revenue of each Fund to each Fund for the purposes stated: General Fund $2,703, Capital Improvement Fund $ 398, Debt Service Fund $ 161, Page 17 of 22

18 ADOPTED, THIS 14th day of December, 2015 Dan Hershman Michael Cook Gary Maggi Eric Ryplewski David Shipley ATTEST: Stephen Charles Page 18 of 22

19 RESOLUTION TO SET MILL LEVIES RESOLUTION # B A RESOLUTION LEVYING GENERAL PROPERTY TAXES FOR THE BUDGET YEAR 2016 TO HELP DEFRAY THE COSTS OF GOVERNMENT FOR THE BERTHOUD FIRE PROTECTION DISTRICT, COLORADO. WHEREAS, the Board of Directors of the Berthoud Fire Protection District has adopted the annual budget in accordance with the Local Government Budget Law on December 14, 2015 and; WHEREAS, the amount of money necessary to balance the budget for General Operating Fund expenses is $2,703, and; WHEREAS, the amount of money necessary to balance the budget for the Capital Improvement Fund expenses is $398, and; WHEREAS, the amount of money necessary to balance the budget for the General Obligation Bond is $165, and; WHEREAS, the 2016 valuation for assessment for the Berthoud Fire Protection District s General and Capital Funds as certified by the County Assessors is $206,063, NOW, THEREFORE, BE IT HEREBY RESOLVED/ORDAINED BY THE BOARD OF DIRECTORS OF THE BERTHOUD FIRE PROTECTION DISTRICT, COLORADO: Section 1. Section 2. Section 3. That for the purpose of meeting all General Operating Fund 2016 budget year there is hereby levied a tax of mills upon each dollar of the total valuation for assessment of all taxable property within the District for That for the purpose of meeting all Capital Improvement Fund of the Berthoud Fire Protection District for the 2016 budget year there is hereby levied a tax of mills upon each dollar of the total valuation for assessment of all taxable property within the District for That for the purpose of meeting all Bond expenses of the Berthoud Fire Protection District for the 2016 budget year there is hereby levied a tax of 0.00 mills upon each dollar of the total valuation for assessment of all taxable property within the District for Page 19 of 22

20 Section 4. That the President is hereby authorized and directed to immediately certify to the County Commissioners of Larimer, Weld and Boulder Counties, Colorado the mill levies for the Berthoud Fire Protection District as hereinabove determined and established. ADOPTED, this 14th day of December, 2015 Dan Hershman Michael Cook Gary Maggi Eric Ryplewski ATTEST: Stephen Charles David Shipley Page 20 of 22

21 RESOLUTION FOR SUPPLEMENTARY GENERAL FUND BUDGET # C A resolution appropriating sums of money to defray expenses in excess of amounts budgeted, $2,428, for the Berthoud Fire Protection District, Colorado, General Fund. WHEREAS, the receipt of anticipated revenues not assured at the time of the adoption of the budget from miscellaneous income including investment income, specific ownership tax, Wildland Deployments, and donations along with a fund reserve balance at year end 2014 and beginning 2015 of $736, AND WHEREAS, the general fund reserve has sufficient funds to pay for firefighter staffing, overtime and benefits, the purchase of firefighter training material, firefighter training, firefighter uniforms, firefighting and rescue equipment, communications equipment, apparatus repair and maintenance, station repair and maintenance, the purchase of computers, computer programs and expenses associated with maintaining the current Insurance Services Office Public Protection Classification (Class 2), the expense of recruiting both a career and twelve new reserve firefighters, hiring one Wildland firefighters to staff a Colorado Division of Fire Prevention and Control Wildland Engine at Station 1, fund the overtime and expenses for the 2015 Wildland deployments, along with staffing for those out on workers compensation. NOW THEREFORE, be it resolved by the Board of Directors of the Berthoud Fire Protection District, Colorado; Section 1. That the 2015 appropriation for General Fund is hereby increased from $2,389, to $2,784,500.00, to pay for firefighter staffing, overtime and benefits, the purchase of firefighter training material, firefighter training, firefighter uniforms, firefighting and rescue equipment, communications equipment, apparatus repair and maintenance, station repair and maintenance, the purchase of computers, computer programs and expenses associated with maintaining the current Insurance Services Office Public Protection Classification (Class 2), the expense of recruiting both a career and twelve new reserve firefighters, hiring one Wildland firefighters to staff a Colorado Division of Fire Prevention and Control Wildland Engine at Station 1, fund the overtime and expenses for the 2015 Wildland deployments, along with staffing for those out on workers compensation. Page 21 of 22

22 Adopted, this 14th day of December, 2015 Dan Hershman Michael Cook Gary Maggi Eric Ryplewski Attested To: David Shipley Fire Chief Stephen Charles Page 22 of 22