Southwestern Polk County Rural Fire Protection District

Transcription

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

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

3 Southwestern Polk County Rural Fire Protection District MISSION STATEMENT To prevent or minimize the loss of life and property from fire, provide emergency medical service, mitigate or reduce the consequences of natural and manmade disasters, and provide public support services as a secondary activity. GOALS AND OBJECTIVES To Provide Safe and Effective Emergency Service The reduction of injury and loss of life from fire. The reduction of property loss and damage by fire. Increase fire prevention awareness and public education about the hazards of fire. Provide public education in basic life support and safety matters. Assist the public in times of natural or manmade emergencies. Provide the public nonemergency service as a secondary activity. Maintain a progressive and welltrained volunteer system. Actively seek and recruit new members for volunteer service. 3

4 BUDGET MESSAGE (Pursuant to ORS ) Southwestern Polk County Rural Fire Protection District THE BUDGET DOCUMENT consists of three (3) active funds and one (1) closed fund, as follows: ACTIVE FUNDS: General Fund; ST130 Spending Authority Trust & Agency Fund; and General Obligation Bond Fund. CLOSED FUND (proposed by Resolution No ): General Purpose Grant Fund. FINANCIAL POLICY FOR In keeping with the ESCI Master Plan implemented in May 2016, the District has filed to place a $5,255,000 General Obligation Bond on the May 16, 2017, Special District Ballot for the purchase of firefighting and safety equipment, the replacement of apparatus, and the building of new facilities in the Rickreall and Salt Creek areas. The proposed budget includes a Debt Service Fund to manage these capital projects. The hope is that the ballot will pass in May; without passage of the bond measure, the District will continue to struggle financially. The District requested and was awarded a variety of grant awards recently, which have allowed for the purchase of wildland gear, the outfitting of a brush unit, and installment of a security entry system. Administrative staff will continue to seek grants for the purpose of meeting the District s needs. PROPOSED GENERAL FUND INCREASES ANTICIPATED IN THE FY Personnel: Volunteer FF Workers Compensation (moved from Materials & Services to Personnel) includes a 3.05% increase. Materials & Services: o Property Insurance, a 5% increase; o PC Radio Communication & Tap Out agreement, a 6% increase; o WVCC Dispatch, a 4.7% increase; o Contractual Services (Cities of Dallas and Falls City) in lieu of actual numbers, a 10% budget increase is proposed to cover increased costs of the existing contract, and the addition of payroll and accounts payable service. APPARATUS, CAPITAL PURCHASES, AND CAPITAL PROJECTS for FY: Apparatus, capital purchases, and capital projects planned with voter approval of GO Bond. Ongoing $174,600 grant award need for replacement of SCBA packs and air cylinders.

5 Southwestern Polk County Rural Fire Protection District Budget Table of Contents Resources Property Tax Worksheet...6 Resource Description (LB20)...7 General Fund Expenditure Description (LB30)...8 Personnel Services Capital Outlay Transfers and Contingencies Expenditure Description (LB31)...9 Materials & Services General Purpose Grant Fund (LB10) (Proposed June 30, 2017, Closure)...12 General Obligation Bond 2017 Capital Projects Fund...13 General Obligation Bond 2017 Bonded Debt

6 PROPERTY TAX WORKSHEET 1. Permanent Rate Limit $ / $ Est. Assessed Value $572,738, Tax rate (per dollar) X Amount the Rate would raise $493, Estimate Measure 5 loss (compression) $ Tax to be billed = $493, Average Collection Factor X Taxes Estimated to be Received = $463, Loss due to discount & uncollectables = $29, (line 6 minus line 8) REVENUE Taxes $ 483,600 Carryover $ 152,230 5% Other $ 33,800 23% Taxes Carryover Other 72%

7 FORM LB20 Second Preceding Year Historical Data Actual First Preceding Year Adopted Budget This Year RESOURCES General Fund RESOURCE DESCRIPTION Proposed By Budget Officer Southwestern Polk County RFPD Budget for Next Year Approved By Budget Committee Adopted By Governing Body 1 $ 82,387 $ 111,967 $ 105, Carryover / Beginning Balance $ 152,230 $ 152, $ 20,492 $ 21,076 $ 20, Taxes Prior $ 20,000 $ 20, $ 1,177 $ 874 $ 1, Interest $ $ 3 4 $ 2,021 $ 4,971 $ 3, Billed NonTaxpayer $ $ 4 5 $ 220 $ 300 $ Address Signs $ $ 5 6 $ $ 22,985 $ Conflagration Income $ $ 6 7 $ 13,431 $ 5,184 $ 4, Miscellaneous Income $ 33,800 $ 33, $ $ 64,740 $ 8. Transfer In from Other Funds $ $ 8 9 $ 119,728 $ 232,097 $ 133, Total resources, except taxes to be levied $ 206,030 $ 206,030 $ 9 10 $ 443, Taxes estimated to be received $ 463,600 $ 463, $ 427,814 $ 449, Taxes collected in year levied $ 547,542 $ 681,687 $ 577, TOTAL RESOURCES $ 669,630 $ 669,630 $ 12 Page 1 of 9 04/11/2017 5:44 PM

8 FORM LB30 REQUIREMENTS SUMMARY Southwestern Polk County RFPD Actual Historical Data Adopted Budget GENERAL FUND Second Preceding First Preceding This Year Proposed By Approved By Adopted By Year Year Budget Officer Budget Committee Governing Body ALLOCATED TO EMERGENCY FIRE SERVICE DEPARTMENT 01 PERSONNEL SERVICES 1 $ 42,178 $ 39,768 $ 40,961 1 Salaries $ 41,657 $ 41, Fringe Benefits $ 15,000 $ 15, $ 3,200 $ 6,233 $ 17,600 3 Office Admin. Payroll Expenses 3 4 $ 3,217 $ 4,279 $ 4,500 4 Office Admin. Retirement 4 5 $ 23,740 5 Firefighter Appreciation Program Workers Compensation $ 7,490 $ 7, $ 72,335 $ 50,280 $ 63,061 7 TOTAL PERSONNEL SERVICES $ 64,147 $ 64,147 $ Total FullTime Equivalent (FTE) MATERIALS AND SERVICES (See LB31) 9 $ 349,857 $ 405,779 $ 393,439 9 TOTAL MATERIALS AND SERVICES $ 447,871 $ 447,871 $ 9 CAPITAL OUTLAY Budget For Next Year $ $ 10,168 $ 10 TOTAL CAPITAL OUTLAY $ 50,000 $ 50,000 $ $ 422,192 $ 466,227 $ 456, TOTAL ALLOCATED $ 562,019 $ 562,018 $ 11 NOT ALLOCATED 04 DEBT SERVICE 12 $ 12,608 $ 12,608 $ 6, Debt Service Principle $ $ 715 $ 715 $ Debt Service Interest $ $ 60 $ 60 $ Debt Service Service Fee $ $ 13,383 $ 13,383 $ 6, TOTAL DEBT SERVICE $ $ $ TRANSFERS 16 $ $ 19,740 $ 19, GF Transfer to ST130 Spending Authority $ 23,740 $ 23, $ $ 19,740 $ 19, TOTAL INTERFUND TRANSFERS $ 23,740 $ 23,740 $ CONTINGENCY 18 $ 20, CONTINGENCY $ 40,000 $ 40, $ 111,967 $ 182, Ending balance (prior years) $ 74, UNAPPROPRIATED ENDING FUND BALANCE $ 43,872 $ 43, $ 125,350 $ 215,460 $ 121, TOTAL NOT ALLOCATED $ 107,612 $ 107,612 $ $ 547,542 $ 681,687 $ 577, TOTAL REQUIREMENTS $ 669,630 $ 669,630 $ 22 Page 2 of 9 04/11/2017 5:44 PM

9 FORM LB31 Actual Historical Data Adopted Budget DETAILED EXPENDITURES 02 Materials and Services Emergency Fire Service Department EXPENDITURE DESCRIPTION Southwestern Polk County RFPD Budget for Next Year Second Preceding First Preceding This Year Proposed by Approved by Adopted by Budget Officer Budget Committee Governing Body $ 1,404 $ 1,710 $ 1,725 1] Office Expense $ 2,000 $ 2,000 $ 221,856 $ 221,300 $ 221,302 2] Contract City of Dallas $ 4,997 $ 5,054 $ 5,249 3] Utilities $ 5,406 $ 5,406 $ 25,400 $ 26,400 $ 26,600 4] Contract City of Falls City $ 34 $ 950 $ 1,000 5] Election Expense $ 3,696 $ 6,507 $ 6,000 6] Repairs & Maintenance $ 10,000 $ 10,000 $ 13,323 $ 21,245 $ 17,500 7] Legal/Professional Fees $ 20,000 $ 20,000 $ 852 $ 905 $ 4,050 8] Travel & Training $ 4,050 $ 4,050 $ 12,053 $ 12,115 $ 13,000 9] Insurance Property/Liability $ 13,650 $ 13,650 $ 4,239 $ 6,181 $ 7,268 10] Workers Comp $ 10,425 $ 40,332 $ 13,300 11] Equipment Maintenance/Fuel $ 6,262 $ 7,136 $ 8,245 12] Radios Purchase/Repair/Maintenance $ 716 $ 551 $ ] Miscellaneous $ 23,733 $ 23,733 $ 26,794 $ 29,901 $ 43,000 14] Dispatch/WVCC/PCSO $ 51,652 $ 51,652 $ 7,521 $ 8,102 $ 10,000 15] Equipment Testing & Maintenance $ 25,300 $ 25,300 $ 2,570 $ 1,062 $ 2,000 16] Medical Expense $ 2,000 $ 2,000 $ 654 $ 403 $ ] Address Signs $ 4,276 $ 11,487 $ 5,000 18] Firefighter Clothing $ 10,000 $ 10,000 $ $ $ ] Water Supply $ 2,785 $ 440 $ 2,000 20] Small Equipment (Under $5,000) $ 7,388 $ 7,388 $ $ 4,000 $ 4,000 21] LOSAP Rickreall $ $ $ ] Conflagration Expense 23] Contractual Services $ 272,692 $ 272,692 24] 25] $ 349,857 $ 405,779 $ 393,439 26] TOTAL EXPENDITURES $ 447,871 $ 447,871 $ Page 3 of 9 04/11/2017 5:44 PM

10 LB11 Fund authorized and established August 2002 by Ordinance to reserve money for the purchase of fire apparatus. Fund closed and balance transferred to General Fund effective July 1, 2015, by Resolution No Equipment Reserve Fund Southwestern Polk County RFPD ALLOCATED TO EMERGENCY FIRE SERVICE DEPARTMENT Actual Actual Adopted Budget Proposed Approved Adopted Resources $ 50,141 $ 50,141 1] Cash on Hand $ $ $ $ 50,141 $ 50,141 $ 2] Total Resources $ $ $ REQUIREMENTS NOT ALLOCATED $ $ 50,141 3] Transfer to General Fund $ $ $ $ 50,141 $ 4] Reserved for Future Expenditure $ $ 50,141 $ 50,141 $ 5] Total Requirements $ $ $ Page 4 of 9 04/11/2017 5:44 PM

11 LB10 SPECIAL FUND Major Fire/ Conflagration Fund closed and balance transferred to General Fund effective July 1, 2015, by Resolution No SW Polk Co.Rural Fire District Actual Actual Adopted Budget for Proposed Approved Adopted RESOURCES $ 14,599 $ 14,599 $ 1]Cash on Hand $ $ $ $ 14,599 $ 14,599 $ 2] Resource except taxes $ $ $ $ 14,599 $ 14,599 $ 3] Total Resources $ $ $ REQUIREMENTS NOT ALLOCATED $ $ 14,599 $ 4] Transfer to General Fund $ $ $ $ 14,599 $ $ 5] Reserved for Future Expenditure $ $ $ $ 14,599 $ 14,599 $ 6] TOTAL REQUIREMENTS $ $ $ Page 5 of 9 04/11/2017 5:44 PM

12 LB10 SPECIAL FUND General Purpose Grant Emergency Fire Service Department SW Polk Co.Rural Fire District Actual Actual Adopted Budget for Proposed Approved Adopted RESOURCES $ 300 $ 300 $ 300 1] Cash on Hand $ $ 13,000 $ $ 25,000 2] General Purpose Grant $ $ 13,300 $ 300 $ 25,300 3] Total Resources $ $ $ REQUIREMENTS ALLOCATED Capital Outlay $ 13,000 $ $ 20,000 4] Equipment $ $ 13,000 $ $ 20,000 5] Total Capital Outlay $ $ $ Materials & Services $ $ $ 5,000 6] Equipment & Supplies $ $ $ $ 5,000 7] Total Materials & Services $ $ $ NOT ALLOCATED $ $ $ 300 8] Special Payments Fire Victim $ $ 300 $ 300 $ 9] Unappropriated End Balance $ $ $ $ 300 $ 300 $ ] Total Not Allocated $ $ $ $ 13,300 $ 300 $ 25,300 11] Total Requirements $ $ $ Page 6 of 9 04/11/2017 5:44 PM

13 LB10 TRUST AND AGENCY FUND NOT ALLOCATED TO AN ORGANIZATIONAL UNIT OR PROGRAM ST130 SPENDING AUTHORITY SW Polk Co.Rural Fire District Actual Actual Adopted Budget for Proposed Approved Adopted RESOURCE DESCRIPTION $ $ $ 12,000 1] Cash on Hand $ 15,000 $ 15,000 $ $ 19,740 $ 19,740 2] GF Transfer In Firefighter Appreciation Prog. $ 23,740 $ 23,740 $ $ 11,445 $ 8,200 3] Miscellaneous Income $ 8,200 $ 8,200 $ $ 31,185 $ 39,940 4] Resource except taxes $ 46,940 $ 46,940 $ $ $ 31,185 $ 39,940 5] Total Resources $ 46,940 $ 46,940 $ REQUIREMENTS Materials & Services $ $ 24,441 $ 39,940 6] Appreciation Program $ 46,940 $ 46,940 $ $ 24,441 $ 39,940 7] Total Requirements $ 46,940 $ 46,940 $ $ $ 6,744 $ 8]Ending Balance Previous Years $ $ $ $ $ 31,185 $ 39,940 9] Total Requirements $ 46,940 $ 46,940 $ Page 7 of 9 04/11/2017 5:44 PM

14 FORM LB10 Second Preceding Year Actual Historical Data First Preceding Year Adopted Budget This Year SPECIAL FUND RESOURCES AND REQUIREMENTS GO Bond 2017 Capital Projects Fund Emergency Fire Service Department DESCRIPTION RESOURCES AND REQUIREMENTS Southwestern Polk County Rural Fire District Proposed By Budget Officer Budget for Next Year Approved By Budget Committee Adopted By Governing Body 1 1 RESOURCES Cash on hand $ Interest $ 3 4 $ $ $ 4 Total Resources, except taxes to be levied $ $ $ Bond Proceeds (May 2017) $ 5,255,000 $ 5,255, Taxes collected in year levied 6 7 $ $ $ 7 TOTAL RESOURCES $ 5,255,000 $ 5,255,000 $ REQUIREMENTS Cost of Bond Issuance $ 140,212 $ 140, Firefighting & Safety Equipment $ 551,000 $ 551, Apparatus Replacement $ 2,351,000 $ 2,351, Facilities (Station 130 & Station 140) $ 2,212,788 $ 2,212, Ending balance (prior years) UNAPPROPRIATED ENDING FUND BALANCE $ $ $ 15 TOTAL REQUIREMENTS $ 5,255,000 $ 5,255,000 $ (Rev. 1016) Page 8 of 9

15 FORM LB Resources Taxes Estimated to be Received * $ 406,031 $ 406, $ $ $ 10 TOTAL RESOURCES $ 406,031 $ 406,031 $ Bond Issue Budgeted Payment Date Series 2017 June 15, 2018 $ 205,000 $ 205, $ $ $ 15 Total Principal $ 205,000 $ 205,000 $ Second Preceding Year Actual Bond Issue Budgeted Payment Date Series 2017 December 15, 2017 $ 82,290 $ 82, Series 2017 June 15, 2018 $ 90,319 $ 90, $ $ $ 20 Total Interest $ 172,609 $ 172,609 $ Total Unappropriated Ending Fund Balance $ 28,422 $ 28, $ $ $ 29 TOTAL REQUIREMENTS $ 406,031 $ 406,031 $ (Rev 1016) Historical Data First Preceding Year Adopted Budget This Year BONDED DEBT RESOURCES AND REQUIREMENTS GO Bond 2017 Bonded Debt Emergency Fire Service Department DESCRIPTION OF RESOURCES AND REQUIREMENTS Requirements Bond Principal Payments Bond Interest Payments Page 9 of 9 Proposed By Budget Officer Bond Debt Payments are for: Southwestern Polk County RFPD Budget for Next Year Approved By Budget Committee Adopted By Governing Body 11 16