Woodinville Fire & Rescue 2014 Annual Budget

Transcription

1 2014 Annual Budget

2 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 Liability Reserve Fund 10 Capital Project Fund Resolutions Budget Adoption Property Tax Increase 15-16

3 P.O. Box Woodinville-Snohomish Rd NE Woodinville, WA Phone Fax January 2014 I am pleased to present s 2014 budget on behalf of the Board of Commissioners and all District employees. This document is a result of dedicated staff working together to provide a responsible budget which supports the District s internal and external customer s needs in a financially efficient and sustainable manner. On November 4, 2013, the Board of Fire Commissioners adopted the 2014 budget in the sum of $11,718,599. The budget is funded by a levy rate, a benefit charge and the King County Emergency Medical Services levy. This budget is supported by the citizens of the District, who voted to approve two important measures in District voters re-established a 6-year benefit service charge with an approval rating of 88 percent, and King County voters renewed a 6-year emergency medical services levy which maintains both basic and advanced life support services through We appreciate the confidence you have shown us by approving these important measures. The budget demonstrates efficiencies through restructuring of roles and responsibilities, including contracting for Fire Chief, Deputy Fire Chief of Operations and financial services. These and other efforts have helped to lower costs over the past three years. The budget plans for the loss of revenue due to the City of Bothell annexation, it provides funding to reopen Station 34 should facts support the need, and it begins to rebuild funds to replace the District s major assets. Also within the budget are funds to support the study of a Regional Fire Authority with partners from the City of Bothell, King County Fire Protection District 16 and Snohomish County Fire Protection District 10. Finally, the budget supports all of the services you have come to expect from. All of us at take seriously the trust you have placed in us to meet your emergent and non-emergent needs, and we look forward to serving you in Sincerely, Robert Van Horne Fire Chief/Chief Executive Officer Striving for Perfection, Focused on Excellence

4 2014 Annual Budget Budget and Assumptions Revenue Property Tax Levy: Statutory maximum (limited to or ) allowable property tax levy; 2014 property tax forecast is based on actual assessed valuation and includes a reduction of 8.25% for Bothell annexation effective March 1, 2014; 2015 forecasts a 5% increase but losing 8.25% in AV to Bothell annexation to 2018 is forecasted to increase by 2.5% annually. Benefit Charge: 2014 proposed overall burden/$1,000 $1.58; 2015 to 2018 overall burden/$1,000 $1.55 EMS Levy: 2014 based on forecast from King County; assumes passage of the Levy for another 6-year term and similar allocation from 2015 to 2018 Excludes: Potential reduction in EMS Levy from 2015 to 2018 due to reduced AV Potential revenue from sale of any surplus assets Expenditures Operating Expenses (Expense Fund) Assumes hiring five (5) in response operations for personnel budget based on actual positions; 2014 assumes 1.4 percent cost of living adjustment Operations overtime decreased by 16% in 2014 and annually by 3% in 2015 to medical premiums include 9 percent annual increase; medical benefits assume 10 percent annual increase. for 2015 to 2018 assumes 2.5 percent annual increase due to inflation for all other expenditures Includes transfers to reserve fund for equipment replacement Excludes: One-time expenditures in 2014 from future years' forecast Reserve fund s equipment purchases to replace equipment at the end of their useful life 3

5 in actual $ Assessed Value Property Tax Benefit Charge EMS Other Revenues Expenditures Operating reserve requirement Ending balance ALL funds Millions Overall Burden per 1,000 AV 2012 Actual 7,108,887,460 7,089,933 4,327, , ,295 12,286,035 12,787,085 3,743,405 8,826, ,945,111,363 6,939,650 4,506, , ,084 12,271,180 11,658,877 3,764,519 9,438, Budget 7,487,803,154 6,972,393 4,336, ,714 77,822 11,905,873 11,439,791 3,765,275 9,904, ,212,776,144 7,212,776 3,967, ,000 80,765 11,780,568 11,681,946 3,889,608 10,003, ,357,031,667 7,357,032 4,046, ,000 81,674 12,005,073 11,668,825 4,020,318 10,339, ,504,172,300 7,504,172 4,127, ,000 86,298 12,237,765 12,484,294 4,157,889 10,092, ,654,255,746 7,654,256 4,209, ,000 87,047 12,471,143 13,471,968 4,261,836 9,092, , $1.23M Old Sta $1.5M Longterm debts M Two Aid Units Bothell Annex -$500K of prop tax Kirkland Annexation - $1.8M Asset Value -.46M Property 7,600 Bothell Annex -8.6% of AV 7,400 7, , , , ,400 0 Actual Budget Assessed Value 4 Property Tax Benefit Charge EMS Other Revenues Expenditures Ending balance ALL funds Operating reserve requirement Assessed Value in Millions 5-Year

6 ORGANIZATION Year-end 2011 Administration (Day Staff) Interim Fire Chief / CEO / Operations Chief Executive Assistant / Board Secretary Chief Administrative Officer Secretary / Admin Support 15.0 Fire Chief / CEO Executive Assistant / Board Secretary Chief Administrative Officer Secretary / Admin Support 13.0 Year-end 2013 Administration (Day Staff) Fire Chief Executive Assistant / Board Secretary 9.0 Year-end 2014 Administration (Day Staff) Fire Chief Executive Assistant / Board Secretary 9.0 Deputy Chief, Administration Chief Administrative Officer Deputy Chief, Administration Chief Administrative Officer Division Secretary - Training Permit Coordinator Community Service Officer Division Secretary - Training Permit Coordinator Community Service Officer Accounting/Payroll Spec. Administrative Assistant Community Service Officer 2.0 Accounting/Payroll Spec. Administrative Assistant Community Service Officer 2.0 Support Services Manager Support Services Manager Accounting Technician Support Services Manager Facilities Maintenance Technician Accounting Technician Support Services Manager Facilities Maintenance Technician Payroll Administrator Facilities Maintenance Technician Deputy Chief - Safety Risk Management Emergency Manager Battalion Chief - Training Payroll Administrator Facilities Maintenance Technician Deputy Chief - Operations Battalion Chief - Training Deputy Fire Marshal Deputy Chief - Operations Deputy Chief - Operations Battalion Chief - Training Captain - Training Deputy Chief - Operations Battalion Chief - Training Captain - Training Response Operation (3 Shifts - 24/7 staffing) 54.0 Response Operation (3 Shifts - 24/7 staffing) 54.0 Response Operation (3 Shifts - 24/7 staffing) 43.0 Response Operation (3 Shifts - 24/7 staffing) 48.0 Battalion Chiefs Lieutenants Firefighters Battalion Chiefs Lieutenants Firefighters Battalion Chiefs Lieutenants Firefighters Battalion Chiefs Lieutenants Firefighters Total Organization 69.0 Total Organization 67.0 Total Organization 52.0 Total Organization 57.0 Avg. FF per Station 18.0 Avg. FF per Station 18.0 Avg. FF per Station 14.3 Avg. FF per Station 16.0 Notes: 1 Firefighter (FF) returned from Military Leave 1 Line of Duty death - 12/10 2 FFs accepted jobs at other Fire agencies 6 FFs transferred to Kirkland Fire Dept - 05/11 Reassigned to Response Operations 1 Public Educator / Information Officer - 01/11 2 Inspectors - 06/11 New positions 5 Year-end 2012 Administration (Day Staff) Notes: 1 non Line of Duty death - 2/12 Staff reductions (Phase 1) - 5/12 Deputy Chief - Safety Risk Management Emergency Manager Staff reductions (Phase 2) - 10/12 Deputy Fire Marshal to Operations Notes: Notes: Staff reductions (Phase 3) - 4/15/13 Fire Chief and Deputy Chief/Operations Secretary / Admin Support WF&R shares these two positions Division Secretary - Training with Bothell Fire and E.M.S. on a New positions (Phase 3) - 4/15/13 Accounting/Payroll Specialist Administrative Assistants (2) Fire Chief and Deputy Chief/Operations WF&R shares these two positions Emergency Manager with Bothell Fire and E.M.S. on a Deputy Chief - Ops appointed Interim Fire Chief contract basis. contract basis.

7 Expense Fund 2014 through 2018 Financial November 1, 2013 The Expense Fund No. 001 (King County Fund No ) is the District's primary operating fund. It accounts for all financial activities except those required by State law, or directed by Board Resolution, to be accounted for in another fund Actual $5,263, $5,955, Proposed Budget $6,540,307 $6,625,028 $6,629,007 $6,483,581 $6,159,094 Beginning Fund Balance (BFB) Revenue: Property Tax EMS Miscellaneous Inter-fund transfers - IN Benefit Charge Fund Capital Project Fund Reserve Fund Benefit Liability Reserve Fund 2003 Bond (Annex) Fund 2001 Bond (HQ/Sta. 31) Fund Total Current Year Revenue 7,122, , ,049 6,939, , ,526 6,972, ,714 50,000 7,212, ,000 50,000 7,357, ,000 50,000 7,504, ,000 50,000 7,654, ,000 50,000 4,267, , , ,988 41, ,310 $14,043,326 4,506,481 4,262,172 3,967,027 4,046,367 4,127,295 4,209,841 $12,243,622 $11,803,279 $11,749,803 $11,973,399 $12,201,467 $12,434,096 Total Revenues + BFB $19,307,129 $18,199,184 $18,343,586 $18,374,831 $18,602,406 $18,685,048 $18,593,190 6,451, , ,336 1,049, , , ,564 2,561,935 6,430, , ,113 1,153, , , ,992 2,723,321 30,000 50, ,000 50,000 26,067 5,645, , ,762 1,183, , , ,512 2,565,960 69, , ,500 60,778 30,000 5,786, , ,831 1,302, , , ,075 2,865,742 71, , ,013 62,297 30,750 5,930, , ,051 1,432, , , ,876 3,026,788 73, , ,713 63,855 31,519 6,079, , ,428 1,575, , , ,923 3,201,628 74, , ,606 65,451 32,307 6,231, , ,963 1,733, , , ,221 3,391,582 76, , ,696 67,088 33,114 Expenditures: Salary & Wages Overtime Social Security/Medicare/L&I Medical & Dental PERS/LEOFF/Deferred Comp HSA/Bridge Loan Life/Disability/Longevity/Buybac Benefits Uniforms Office & Operating Supplies Vehicle Maintenance & Fuel Small Tools & Equipment Elections & Info % 39, ,089 39,083 26,067 13% -14% 0%

8 Expense Fund 2014 through 2018 Financial November 1, 2013 The Expense Fund No. 001 (King County Fund No ) is the District's primary operating fund. It accounts for all financial activities except those required by State law, or directed by Board Resolution, to be accounted for in another fund Actual Professional Services 357,580 Communications & Dispatch 268,034 Travel 17,454 Training & Education 61,774 Advertising 1,612 Leases, Insurance, Water/Utilities, 188,755 Repairs & Maintenance 116,355 Miscellaneous Other 204,866 Capital - Facilities, Tools & Equipment Intergovernmental Services 48,535 Sub-total Expense Fund $11,242,377 Transfers - OUT Long-term / Short-term debt Inter-Fund transfers OUT Reserve Fund Total Expenditures Current Year Resources less Expend Ending Fund Balance (EFB) Ending Fund balance as % of Revenues Total Expenditures + EFB Target EFB Over / (Under) Target , ,000 25,000 75,000 4, , , , ,000 $11,658, Proposed Budget 571, ,776 13, ,184 3, , , , ,880 69,750 $11,293, , ,170 13, ,689 3, , ,962 11, ,494 $11,295, , ,775 13, ,281 3, , ,961 11, ,281 $11,668, , ,594 14, ,963 3, , ,086 11, ,113 $12,060, , ,634 14, ,737 3, , ,338 12, ,991 $12,473, ,200 $13,351,567 $11,658, ,000 $11,718, ,000 $11,745, ,000 $12,118, ,000 $12,525, ,000 $12,968,667 $691,759 $584,745 $84,721 $3,979 $5,955,562 $6,540,307 $6,625,028 $6,629,007 $6,483,581 $6,159,094 $5,624,523 $19,307,129 $18,199,184 $18,343,586 $18,374,831 $18,602,406 $18,685,048 $18,593,190 3,998,764 1,956,798 3,764,519 2,775,788 3,765,275 2,859,753 3,889,608 2,739,398 4,020,318 2,463,263 4,157,889 2,001,204 4,282,626 1,341,897 10% -4% 6% 0% -3% -3% -3% 1,513,990 5% 3 13% -10% 17% 36% 0% 36% -3% ($145,426) 35% -3% ($324,487) 33% -4% ($534,571) 30%

9 Benefit Charge Fund 2014 through 2018 Financial November 1, 2013 The Benefit Charge Fund (King County Fund No ) accounts for the collection of benefit charge(s) imposed by the Board pursuant to RCW All revenues from this fund are automatically transferred to Expense Fund (King County Fund No ) Actual 2014 Proposed Budget Beginning Fund Balance (BFB) Revenue: Benefit Charge Inter-fund transfers - IN Total Current Year Revenue 4,267,602 3,456,481 4,262,172 3,967,027 4,046,367 $4,267,602 $3,456,481 $4,262,172 $3,967,027 $4,046,367 $4,127,295 $4,209,841 Total Revenue + BFB $4,267,602 $3,456,481 $4,262,172 $3,967,027 $4,046,367 $4,127,295 $4,209,841 Expenditures: Inter-fund transfers - OUT Transfers to Expense Fund Total Expenditures 4,267,602 $4,267,602 3,456,481 $3,456,481 4,262,172 $4,262,172 3,967,027 $3,967,027 4,046,367 $4,046,367 4,127,295 4,209,841 $4,127,295 $4,209,841 $4,267,602 $3,456,481 $4,262,172 $3,967,027 $4,046,367 Ending Fund Balance (EFB) Total Expenditures + EFB 8-18% -18% -19% -19% 23% 23% -7% -7% 4,127,295 4,209,841 $4,127,295 $4,209,841

10 Reserve Fund 2014 through 2018 Financial November 1, 2013 The Reserve Fund (King County Fund No ) accounts for the monies held for future expenditure. Reserve categories may be designated from time-to-time by the Board and shall be utilized for crediting investment interest, accounting and reporting. No direct expenditures shall be made from the Reserve Fund. Beginning Fund Balance (BFB) Revenue: Miscelleanous Inter-fund transfers - IN Transfer from Expense Fund Total Current Year Revenue Total Revenue + BFB Expenditures: Expenses Fleet Purchases Inter-fund transfers - OUT Transfers to Expense Fund Transfers to 2001 Bond Fund Transfers to 2003 Bond Fund Transfers to Capital Improvement Fund 23,686 11,252 11,360 14,146 14,895 19,358 19, ,200 $618,886 $11, ,000 $436, ,000 $464, ,000 $464, ,000 $484, ,000 $514,943 $2,267,443 $1,183,372 $1,619,732 $1,937,645 $2,016,417 $2,500,775 $2,592,378-55% 0% 3778% 6% 0% 4% 6% , , , , , ,500 91, ,000 Total Expenditures $1,095, % -100% $146,233 $386,122 Ending Fund Balance (EFB) $1,172,119 $1,183,372 $1,473,499 Total Expenditures + EFB $2,267,443 $1,183,372 $1,619, Proposed Budget Actual $1,648,557 $1,172,119 $1,183,372 $1,473,499 $1,551,523 $2,016,417 $2,077, NA $423,340 $998,301 $1,551,523 $2,016,417 $2,077,435 $1,594,077 $1,937,645 $2,016,417 $2,500,775 $2,592, % NA NA 136%

11 Benefit Liability Reserve Fund 2014 through 2018 Financial November 1, 2013 The Benefit Liability Reserve Fund (King County Fund No ) accounts for the encumbered liabilities (accrued & future) of the District Proposed Actual Budget $1,797,459 $1,294,252 $1,306,677 $1,319,221 $1,331,885 $1,344,671 $1,357, Beginning Fund Balance (BFB) Revenue: Miscelleanous Inter-fund transfers - IN Total Current Year Revenue Total Revenue + BFB Expenditures: Expenses Inter-fund transfers - OUT Transfers to Expense Fund Total Expenditures 8,922 12,425 12,544 12,665 12,786 12,909 13,033 $8,922 $12,425 $12,544 $12,665 $12,786 $12,909 $13,033 $1,806,381 $1,306,677 $1,319,221 $1,331,885 $1,344,671 0% $1,357,580 $1,370, ,988 $512,130 Ending Fund Balance (EFB) $1,294,252 $1,306,677 $1,319,221 $1,331,885 $1,344,671 $1,357,580 $1,370,613 Total Expenditures + EFB $1,806,381 $1,306,677 $1,319,221 $1,331,885 $1,344,671 $1,357,580 $1,370, #DIV/0!

12 Capital Project Fund 2014 through 2018 Financial November 1, 2013 The Capital Project Fund (King County Fund No ) accounts for the resources designated by the Board for the acquisition, design, development, construction, renovation or major repair of capital facilities. Beginning Fund Balance (BFB) Revenue: Interest Inter-fund transfers - IN Transfer from Expense Fund Total Current Year Revenue Total Revenue + BFB Actual $600,572 $404, Proposed Budget $408, $412,015 $415, $419,964 $423,996 3,693 3,880 3,918 3,955 3,993 4,032 4, ,000 $303,693 $3,880 $3,918 $3,955 $3,993 $4,032 $4,070 $904,265 $408,097 $412,015 $415,971 $419, % -99% $423,996 $428,066 Expenditures: Expenses Inter-fund transfers - OUT Transfers to Expense Fund Total Expenditures 500,000 $500,048 Ending Fund Balance (EFB) $404,217 $408,097 $412,015 $415,971 $419,964 $423,996 $428,066 Total Expenditures + EFB $904,265 $408,097 $412,015 $415,971 $419,964 $423,996 $428, %

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