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FY13/14 BudgetT NORTH NAPLES FIRE CONTROL & RESCUE DISTRICT Fiscal Year 2013 -2014 Budget R I cS E U E FL North Naples Fire Control and Rescue District Fiscal Year 2013 -2014 Table of Contents General Information BoardMembers .......................................... ............................... 5 District Staff ............................................... ............................... 6 Budget Planning Calendar ............................ ............................... 7 District's Mission Statement .......................... ............................... 8 Organizational Chart .................................... ............................... 9 Letter from the Fire Chief .............................. ............................... 10 Budget Overview GeneralFund Summary ................................ ............................... 13 Impact Fee Fund Summary ........................... ............................... 22 Inspection Fee Fund Summary ....................... ............................... 24 General Fund Revenue Detail AdValorem ................................................ ............................... 26 Interest..................................................... ............................... 26 Firewatch.................................................. ............................... 27 OtherRevenue ......................................... ............................... 27 General Fund Revenue Recap ....................... ............................... 28 General Fund Expenditure Detail General Fund Expenditure Overview ................ ............................... 29 Salaries..................................................... ............................... 30 OnCall Pay ............................................... ............................... 34 Professional and Incentive Pay ...................... ............................... 34 Overtime................................................... ............................... 35 Training Bonus ........................................... ............................... 36 HolidayPay ............................................... ............................... 37 SickTime Payout ........................................ ............................... 37 Vacation Payout ......................................... ............................... 38 Retirement— FRS ....................................... ............................... 38 Retirement — Chapter 175 ............................. ............................... 39 Retirement — Commissioners ......................... ............................... 33 Social Security ............................................ ............................... 39 Worker's Compensation ................................ ............................... 40 Short/Long Term Disability ............................ ............................... 40 Life /Health Insurance ................................... ............................... 41 Post Employment Health Plan ....................... ............................... 41 EmployeePhysicals ..................................... ............................... 42 N 1 )North i E FL Naples Fire Control and Rescue District Retirement Recognition ................................ ............................... 42 Unemployment Insurance ......................................... ............................... 42 Fiscal Year 2013 -2014 Table of Contents (Continued) Operating Expenditures: Building, Auto, Property, Liability Insurance ...... ............................... 43 Communications ......................................... ............................... 43 Telephone ................................................. ............................... 44 Utilities..................................................... ............................... 44 Vehicle Maintenance ................................... ............................... 45 Building Maintenance — General .................... ............................... 46 Building Repair & Maintenance — Station 40 ..... ............................... 48 Building Repair & Maintenance — Station 42 ..... ............................... 48 Building Repair & Maintenance — Station 43 ..... ............................... 48 Building Repair & Maintenance — Station 44 ..... ............................... 49 Building Repair & Maintenance — Station 45 ..... ............................... 49 Building Repair & Maintenance — Station 46 ..... ............................... 49 Building Repair & Maintenance — Station 47 ..... ............................... 49 Building Repair & Maintenance — Support Services ........................... 49 Equipment Repair & Maintenance — Fire .......... ............................... 50 Equipment Repair & Maintenance — SCBA ....... ............................... 50 Equipment Repair & Maintenance — Nozzle ...... ............................... 50 Computer Maintenance ................................ ............................... 51 Hydrant Maintenance & Repair ....................... ............................... 52 Emergency Medical Services /Supplies ............ ............................... 52 OfficeSupplies ........................................... ............................... 53 Office Equipment — Non - Capital ..................... ............................... 55 Fire Equipment — Non - Capital ........................ ............................... 56 Shop Equipment — Non - Capital ..................................................... 56 Warehouse /Logistics Equipment — Non - Capital . ............................... 57 Professional Fees ....................................... ............................... 57 Collier County Property Appraiser .................. ............................... 58 Collier County Tax Collector .......................... ............................... 58 AuditorFees .............................................. ............................... 58 Water & Sewer Assessment — Station 44 ......... ............................... 59 Travel& Per Diem ....................................... ............................... 59 Public Information Office ............................... ............................... 60 Public Education Office ................................ ............................... 60 VehicleFuel & Oil ........................................ ............................... 61 Training & Education ( Courses / Conferences) ..... ............................... 62 TrainingSupplies ......................................... ............................... 63 Miscellaneous Expense ................................. ............................... 63 3 7k I E North Naples Fire Control and Rescue District Subscription / Dues ......................................... ............................... 64 Legal Advertisements .................................... ............................... 65 Fiscal Year 2013 -2014 Table of Contents (Continued) DiveTeam ................................................. ............................... 65 Hazardous Material Team ............................. ............................... 66 Technical Rescue Team ............................... ............................... 67 BoatTeam ................................................. ............................... 68 CERT....................................................... ............................... 68 Fire Prevention Materials & Supplies ............... ............................... 66 Contingency............................................... ............................... 69 Debt Service: Principal.................................................... ............................... 69 Interest..................................................... ............................... 69 Capital Purchases: Station Improvements & Equipment ................. ............................... 70 Fire and Rescue Equipment ........................... ............................... 70 ProtectiveGear ............................................ ............................... 70 MedicalEquipment ....................................... ............................... 71 Communication Equipment ............................ ............................... 71 OfficeEquipment ......................................... ............................... 71 Computers.................................................. ............................... 71 TRTEquipment ............................................ ............................... 72 BoatTeam .................................................. ............................... 72 TrainingEquipment ...................................... ............................... 72 Vehicles..................................................... ............................... 72 ShopEquipment .......................................... ............................... 72 Logistics / Warehouse ..................................... ............................... 73 HazMatTeam .............................................. ............................... 73 FireApparatus ............................................. ............................... 73 DiveTeam ...................................................... ............................... 73 Fire Prevention Equipment ............................. ............................... 74 Land.......................................................... ............................... 74 Reserves................................................... ............................... 75 Supplemental Information: Contact Information ................................... ............................... 77 Budget Resolutions ................................... ............................... 78 S I �+ waac)North I E Naples Fire Control and Rescue District Board of Fire Commissioners J. Christopher Lombardo, Chairman John McGowan, Vice -Chair Norman E. Feder, Treasurer Margaret Hanson, Commissioner M. James Burke, Commissioner 5 I )North Naples Fire Control and Rescue District Orly C. Stolts, Fire Chief Becky Bronsdon, Assistant Fire Chief of Administrative Services Mike Swanson, Deputy Chief of Safety, Training & Special Operations Jorge Aguilera, Deputy Chief of Emergency Medical Services & Community Relations Sal D'Angelo, Deputy Chief of Operations rol H I S E E U: �E FL North Naples Fire Control and Rescue District Budget Planning Calendar Fiscal Year 2013 -2014 Estimated Preliminary Property Value Provided by Collier County Property Appraiser ........................ ............................... June 1, 2013 Board of Fire Commissioners Establishes Preliminary Maximum July 11, 2013 Millage Rate for DR -420 — July 2013 Regular Board Meeting...... Budget Workshop at 5:30 p.m. at Station 45 ............................ Tentative Budget Hearing at Station 45 at 5:05 p.m .................. Final Budget Hearing at Station 45 at 5:05 p.m ....................... July 25, 2013 September 9, 2013 September 23, 2013 7 F `E I CS E U. E FL North Naples Fire Control and Rescue District OUR MISSION: The mission of the North Naples Fire Control and Rescue District is to protect life and property from fire and other emergencies through incident response, public education and code enforcement, while delivering the highest level of service, including Advanced Life Support Services, to our residents through the prudent management of our time, resources and personnel. OUR COMMITMENTS: TO OUR RESIDENTS AND THE COMMUNITY: We are committed to meeting the needs and expectations of our residents today and in the future, to develop innovative solutions to the service delivery challenges we encounter, and to provide rapid response delivered by dedicated and caring professionals. TO OUR EMPLOYEES: We are committed to providing a working environment characterized by trust and respect, supportive of open and honest communication, and fostering professional growth, community involvement, and illustrating the highest ethical, moral and personal standards to incite public trust. "Saving lives every way we can......" 8 d c 0 w> L � U v y 9 N Q O v m m c L C ul� l=> � 3 _ 3 So f ? W 2 a� o n a a c a � a p - 0 S O E u d O y > u aLL F- A O m u O CJ 3 u V7 d � V 0 O Y O N u •� LL `0 v� 0 a o ti N Z � v t o � Y _ _ d Z-. �y aaN�W LL o °1 C ` t ld n W v 3 W � z c � u � d y O E o n m s m c _ U G l: 6 d 6 o O s Wo • � 2 m Y c HaH H =m - a v v v O d d T E O W C C O v Z m � a 0 d C w= O - U C a C "O a C � O y - a - v O � o_ v v � a c � d F -E I CS E U. E FL North Naples Fire Control and Rescue District To The Board of Fire Commissioners and Residents of our District: On behalf of the staff of the North Naples Fire Control and Rescue District, I am pleased to present the General Fund, Impact Fee Fund and Inspection Fee Fund budgets for the fiscal year ending September 30, 2014. These budgets are a product of the guidance and direction of the Board of Fire Commissioners, identification of the needs of each division, input from the community, and recommendations of the District's professional staff. The needs of the North Naples Fire District community have dramatically changed over the course of the last fifteen years, and the Fire District has consistently adapted to these changes. The primary response is no longer limited to just fires — the need to respond to chemical spills on 1 -75, high angle and confined space rescues, and water rescue incidents have significantly increased, and the Fire District has had to adapt to be able to protect the lives and property of the residents of and visitors to our community. Like all independent fire districts, almost all of our revenue is generated by property taxes. We do not charge a fee for providing fire protections services. Each year, the Collier County Property Appraiser establishes the taxable value for property located within the District, and the Board of Fire Commissioners establishes the millage rate which, according to the District's Enabling Act, cannot exceed 1 mil, or $1.00 for every $1,000 of taxable value. Once again, for the fiscal year ending September 30, 2014, the North Naples Fire District is proud to have one of the lowest millage rates in Southwest Florida, and the lowest millage rate of any independent fire district in Collier County. Even though the property value in the District has decreased over the last few years resulting in declining revenue, the Board of Fire Commissioners has consistently managed to maintain operations at the 1 mil tax levy. For fiscal year 2013 -2014, the appraised taxable value is $22.9 Billion. This appraised value represents a decline of 20 percent in the District's taxable property value and corresponding Ad Valorem revenue since the 2007 -2008 fiscal year, and a decline of 11.50 percent since 2008 -2009. However, in comparison to the 2012 -2013 fiscal year, the 2013 -2014 taxable property value reflects a 3 percent increase. We are encouraged by the reversal in downward trend, and the Board continues to make every effort to encourage development and new growth within the District. Challenges of the Fiscal Year 2013 -2014 Budget As an agency dependent upon property taxes for revenue, the District has been faced with many financial challenges resulting from the decline in property value over the last several years. Pursuant to its enabling legislation, the District's 10 MPNorth F I E Naples Fire Control and Rescue District millage rate is capped at a maximum of 1 mil; therefore, each year the property value has declined, the District's main source of revenue has also declined. The challenge of decreasing revenue is further compounded by the nature of the services provided by the District. Emergency service is labor intensive, with most of our expenses related to personnel. Each year revenues are decreased, it becomes more difficult to reduce expenditures without affecting the level of service that the community requires and expects. Fortunately, the District has worked diligently to build reserves to enable the retention of the level of service. District Goals The District goals include: 1. Develop strategic plan for future delivery of fire and emergency medical service. 2. Reduce use of reserves to fund District services. 3. Maintain quality Advanced Life Support non - transport delivery. 4. Expand public knowledge of the District's mission. In addition to addressing the goals of the District, this budget adheres to three financial principles: 1. Project revenues at realistic levels 2. Fully fund operating requirements 3. Maintain cash reserves at a fiscally responsible level A significant part of the annual budgetary process is the review and updating of the District's Five Year Strategic Plan. The Five Year Plan identifies needed capital improvements, infrastructure and equipment and facilities requirements over the next five years, and works in conjunction with the annual budget to ensure the Plan is realistic and fundable. Conclusion The District's annual budget is one of the most important policies adopted by the Board of Fire Commissioners each year, reflecting the financial policies by allocating the appropriate level of funding for the operation of the District. It must be noted that the budget remains an essential tool for the operation of the District, and must be evaluated regularly as actual funding requirements are met. ORLY STOLS Fire Chief 11 ��tH warms I -E E FL North Naples Fire Control and Rescue District Fiscal Year 2013 -2014 General Fund Budget Summary • The General Fund Budget reflects the same millage rate as fiscal year 2012 -2013, or 1.0000. The resulting tax revenue represents a tax revenue increase of 3 %. Z).uuuu 4.5000 4.0000 3.5000 3.0000 2.5000 T. ,1 2.0000 <i 1.5000 1.0000 0.5000 'i 0.0000 2010 -2011 2011 -2012 2012 -2013 2013 -2014 MAppraised Property Value $22,970,320,130 $22,170,317,819 $22,273,846,813 $22,908,452,500 f Millage Rate 1.0000 1.0000 1.0000 1.0000 12 $23,200,000,000 $23,000,000,000 $22,800,000,000 $22,600,000,000 $22,400,000,000 $22,200,000,000 $22,000,000,000 $21,800,000,000 $21,600,000,000 W �i s FL F °E I �5 E E North Naples Fire Control and Rescue District • Total General Fund revenue is $726,278, or 3% more, than the prior year. • Increase in revenue is due to the addition of anticipated fees for existing building inspections, which the Board has indicated it will adopt for the 2013 -2014 fiscal year, and reflects in increase in Ad Valorem revenue resulting from an increase in taxable property value. 2012 -2013 GF Revenue ■Ad Valorem Taxes ■ Interest Income ® Rental Income ❑ Other Income 13 F E I S E FL North Naples Fire Control and Rescue District Total budgeted expenses are $23,584,713, or less than 1 percent less than the prior fiscal year. Personnel expenses constitute 84 percent of total General Fund expenditures, with employee wages representing the largest percentage of the District's personnel expenses. Unlike the private sector, the District cannot merely cut personnel to reduce costs. As an emergency responder, loss of personnel is a public safety issue, and cutting staff results in lowering the level of service to our community, placing life and property at risk. The 2013 -2014 budgeted personnel expenses reflect an increase of $506,781 as compared to the prior fiscal year, since those costs reflect the addition of 11 firefighter positions for the last quarter of the year to provide staffing for Station #48, a new administrative assistant position and a new facilities technician. • Operating expenses represent those costs associated with operating and maintaining the District's facilities, equipment, apparatus and services. Operating expenses contained within the 2013 -2014 budget reflect a decrease of $28,929 as compared to the prior fiscal year. Capital expenditures provide for the purchase of capital assets, including vehicles, apparatus, computers and equipment that exceed $1,000 in cost and have a useful life of more than one year. The total capital expenditures provided for in the 2013 -2014 budget represent a decrease of $480,637 or 41 % as compared to the 2013 -2014 budgeted amount. The capital purchases are funded by the General Fund reserves. 14 2013 -2014 GF Expenditures 15 ■Personnel ■0perating 13 Debt Service ❑Capital '��RSH�P�FS R E FL� North Naples Fire Control and Rescue District • Pursuant to District Policy Section 40.09 — Fund Balance and Reserve Policy, the Board has established that the projected deficit for a single fiscal year will not exceed 10 percent of the budgeted expenditures, and at no time will total General Fund reserves be less than the Assigned Fund Balance Operating Reserve plus 40 percent of that amount. Projected use of reserves is $991,720, which falls within the noted parameters of the Fund Balance and Reserve Policy. • Total projected General Fund Cash Reserves at 9 -30 -14 is $11,630,235. 18000000 16000000 14000000 12000000 10000000 8000000 6000000 4000000 2000000 0 Fund Balance Fiscal Year 9130/09 9130110 9130111 9/30112 9130113 9130/14 Ended 0 Fiscal Year Ended ■ 9/30109 ■ 9130/10 09130/11 09/30/12 09130113 ■ 9/30114 16 fR North R Naples Fire Control and Rescue District Intentionally Left Blank 17 Page 18 GENERAL FUND - 2013/2014 Amended Budget 2012 -2013 Estimated 2012 -2013 Proposed Budget 2013 -2014 Increase Decrease Percent of Increase Decrease Balance Forward-Assigned 13,751,630 13,751,630 12,325,401 Balance Forward-Unassigned Total -Cash Reserve Carry Forward 13,751,630 13,751,630 12,325,401 REVENUE 1 Collier County Ad Valorem Milla e - 1.00 21,160,155 21,160,155 21,763,030 602,875 2.85% 1 2 C.C. -Ad Valorem over 95% 190,921 274,642 190,921 - 100.00% 2 3Interest- General 60,000 60,000 60,000 - 0.00% 3 4lnterest -CD 40,000 40,000 60,000 20,000 50.00% 4 5 Interest -Ad Valorem - 457 - 5 6 Fire Watch Fees 40,000 40,000 60,000 20,000 50.00% 6 7 Occupational Lic. Fees 39,000 39,000 40,000 1,000 2.56% 7 8 Flow Test 8,000 9,000 8,000 0.00% 8 9 Hydrant Maintenance Fees 15,000 20,000 50,000 35,000 233.33% 9 10 Federal Grants 366,676 366,676 366,676 - 100.009/6 10 11 Key Boxes 1,500 1,882 1,500 0.00% 11 12 Reins ection Fees 1,000 250 1,000 0.00% 12 13 Rental - Cell Tower 51,707 51,707 51,707 0.00% 13 14 Station Rental -EMS 26,310 26,310 26,310 0.00% 14 15 Other Rental 18,000 19,000 18,000 0.00% 15 16 Donations, Gifts, Grants 1,000 1,160 1,000 0.00% 16 17 20 Disposition of Fixed Assets Misc. Revenue 14,000 14,000 14,000 575,000 0.00% 20 21 Misc. Rev.- Refunds /Reimb. 105,000 105,000 105,000 - 0.00% 21 Fire Training Center Fees 25,000 25,000 22 Reimbursement - Overtime 8,000 12,633 10,000 2,000 25.00% 22 23 False/Malfunctioning Alarm Fees 15,000 15,000 20,000 5,000 33.33% 23 TOTAL INCOME 22,161,269 22,256,872 22,889,547 728,278 3.29% Personnel Services - 30 Salaries - Personnel 10,866,601 10,766,601 11,287,172 420,571 3.87% 30 31 Salaries- Prevention 556,261 550,261 595,128 38,867 6.99% 31 32 Commissioners 30,000 30,000 30,000 - 0.00% 32 33 On Call Pay 10,000 10,000 10,000 0.00% 33 34 Prof. Pay 127,920 138,372 132,720 4,800 3.75% 34 35 Prof. Pay-Prevention 3,000 1,000 4,200 1,200 40.00% 35 36 Holiday 285,246 257,000 271,951 13,295 - 4.66% 36 37 Overtime-Operations 330,000 276,538 280,000 50,000 - 15.15% 37 38 Overtime- Prevention 20,000 20,000 30,000 10,000 50.00% 38 39 Overtime - Firewatch 30,000 50,788 60,000 30,000 100.00% 39 40 Overtime-Spec. Teams 176,146 176,146 161,487 14,659 -8.32% 40 41 Overtime - Administration 5,000 10,000 8,000 3,000 60.00% 41 42 Overtime -Beach Patrol - 42 43 Overtime - Paramedic Training 6,000 11,000 7,000 1,000 16.67% 43 44 Overtime - Reimburseable 8,000 4,149 10,000 2,000 25.00% 44 45 Overtime - Training 45 46 Training Bonus 35,400 35,400 31,200 4,200 - 11.86% 46 47 Vacation Pay 25,000 58,580 25,000 0.00% 47 48 Sick Leave Pay 475,000 475,000 475,000 0.00% 48 49 Sick Leave - Prevention 22,000 22,000 22,000 0.00% 49 50 Social Security 948,853 940,918 979,416 30,563 3.22% 50 51 Soc. Security-Prevention 45,997 45,385 49,827 3,830 8.33% 51 52 Disability Insurance 40,000 59,325 65,000 25,000 62.50% 52 53 Disability Ins.- Prevention 15,000 15,000 15,000 - 0.00% 53 54 Life /Health Insurance 1,629,709 1,629,709 2,173,746 544,037 33.38% 54 55 Life /Health Ins. -Prev. 158,397 158,397 193,597 35,200 22.22% 55 56 Life /Health Ins.- Commissioners 50,855 50,855 62,759 11,904 23.41% 56 58 Post Employment Health Plan 213,000 213,000 162,000 51,000 - 23.94% 58 59 Worker's Compensation 332,000 334,527 375,000 43,000 12.95% 59 60 Worker's Comp.-Prev. - 15,000 15,000 60 61 Retirement -FRS 703,800 625,800 652,663 51,137 - 7.27% 61 Page 18 Page 19 Amended Budget 2012 -2013 Estimated 2012 -2013 Proposed Budget 2013 -2014 Increase Decrease Percent of Increase Decrease Page 2 62 Retirement - FRS -Prev. 44,789 44,789 40,299 4,490 - 10.03% 62 63 Retirement -175 1,989,886 1,889,886 1,494,858 495,028 - 24.88% 63 64 Retirement - 175 -Prev. 188,462 208,462 178,750 9,712 - 5.15% 64 65 Retirement Commissioners 4,579 4,579 9,909 5,330 116.40% 65 67 Unemployment Insurance 5,000 - 5,000 - 0.00% 67 68 Employee Physicals 35,000 15,000 10,000 25,000 - 71.43% 68 69 Retirement Recognition 1,000 2,140 1,000 - 0.00% 69 Total Pers. Serv. 19,417,901 19,130,607 19,924,682 506,781 2.61% 0 Derating Expenditures - 80 Bldg., Liability & Auto Insurance 285,000 276,742 270,000 15,000 -5.26% 80 81 Communications 14,900 12,000 6,500 8,400 - 56.38% 81 82 Telephone 162,300 161,300 169,442 7,142 4.40% 82 83 Utilities 199,979 188,979 190,900 9,079 4.54% 83 Maintenance 84 Vehicle Maint 284,500 284,500 271,000 13,500 -4.75% 84 85 Bldg, Maint. 234,200 234,200 220,151 14,049 -6.00% 85 86 Bldg. Maint. -St. 40 3,990 4,363 8,800 4,810 120.55% 86 87 Bldg. Maint. -St. 42 6,700 2,000 2,000 4,700 - 70.15% 87 88 Bldg. Maint. -St. 43 4,500 3,500 6,500 2,000 44.44% 88 89 Bldg. Maint. -St. 44 2,995 2,995 11,995 9,000 300.50% 89 90 Bldg. Maint.-St. 45 7,620 5,205 6,375 1,245 - 16.34% 90 91 Bldg. Maint.-St. 46 1,500 1,500 2,000 500 33.33% 91 92 Bldg. Maint. -St. 47 2,000 1,500 2,000 - 0.00% 92 93 Bldg, Maint -Sho /Lo istices 2,500 19,633 3,500 1,000 40.00% 93 Equipment Maintenance 94 E ui .Re air & Maint. -Fire 38,000 43,997 38,000 0.00% 94 95 Equip. NFaint. - SCBA 4,000 3,500 4,000 0.00% 95 96 Equip. Maint. - Nozzle 1,500 1,500 0.00% 96 97 Computer Maintenance 116,565 116,565 126,415 9,850 8.45% 97 98 Hydrant Maintenance & Repair 28,000 22,056 28,000 - 0.00% 98 Supplies - 99 ALS/Emergency Medical Sup./Sei 67,500 67,500 106,500 39,000 57.78% 99 100 Office Supplies 25,000 25,000 25,000 - 0.00% 100 101 Office Supplies-Prevention 2,000 2,000 2,000 - 0.00% 101 102 Protective Gear 42,000 42,000 44,050 2,050 4.88% 102 103 Uniforms 47,500 49,000 58,500 11,000 23.16% 103 104 Hurricane/Emergency Supplies 5,000 - 5,000 - 100.00% 104 105 Station Supplies 30,000 30,000 32,000 2,000 6.67% 105 Equipment-Non. Ca ital - 106 Office Equipment 40,000 30,000 30,000 10,000 - 25.00% 106 107 Office Equipment-Prevention 800 600 200 - 25.00% 107 108 Fire Equipment 50,000 50,000 55,000 5,000 10.00% 108 109 Shop Equipment & Supplies 10,000 10,000 13,000 3,000 30.00% 109 110 Warehouse/Logistics Supplies/Eg Supplies/E 1,000 1,000 1,000 0.00% 110 Professional & other fees 111 Professional 197,000 157,000 169,000 28,000 - 14.21% 111 112 Property Appraiser's Fees 201,148 201,148 203,741 2,593 1.29% 112 113 Collector's Fees 426,082 439,000 438,461 12,379 2.91% 113 114 Auditor 50,000 42,510 40,000 10,000 - 20.00% 114 Miscellaneous 115 Water /Sewer Fee -St. 44 5,000 5,182 5,000 - 0.00% 115 116 Travel & Per Diem 7,500 9,000 13,500 6,000 80.00% 116 117 PIO 1,000 500 1,000 - 0.00% 117 118 PEO 13,500 13,500 11,000 2,500 - 18.52% 118 119 Vehicle Fuel /Oil 220,000 200,000 225,000 5,000 2.27% 119 120 Training and Education Courses and Programs 51,200 51,200 55,700 4,500 8.79% 120 122 Training Su lies /E ui ment 5,000 12,000 12,000 7,000 140.00%1 122 123 Miscellaneous 10,000 10,000 10,000 - 0.00% 123 124 Subscription/Dues 4,885 8,654 6,885 2,000 40.94%1 124 125 Subscription/Dues-Prevention 2,161 1,000 600 1,561 -72.24%1 125 Page 19 Page 20 Amended Budget 2012 -2013 Estimated 2012 -2013 Proposed Budget 2013 -2014 Increase Decrease Percent of Increase Decrease Page 3 126 Intentional) left blank 126 127 Legal Advertisements 5,000 3,500 4,000 1,000 - 20.00% 127 128 Dive Team 3,769 3,769 1,000 2,769 - 73.47% 128 129 Fire Prevention Materials & Supplies 5,100 5,100 8,000 29900 56.86% 129 130 Haz Mat 4,000 4,000 29000 2,000 - 50.00% 130 131 Technical Rescue 2,950 2,950 29950 0.00% 131 132 K -9 Team 2,500 2,500 132 133 Boat Team 4,950 4,950 3,800 1,150 - 23.23% 133 134 CERT Team 2,000 4,800 2,000 - 0.00% 134 135 Contingencies 50,000 - 10,000 (40,000) - 80.00% 135 Total Op. Ex p. 2,993,794 2,870,798 2,964,865 28,929 -0.97% Debt Service 140 Engine Lease - Prinici al - - 141 Engine Lease - Interest Total Debt Service - TOTAL EXPENSES 22,411,695 229001,405 22,889,547 477,852 2.13% Prior Year Fund Balance 13,751,630 139751,630 12,325,401 1,426,229 - 10.37% Total Income 22,1619269 22,256,872 22,889,547 728,278 3.29% Total Expenses (22,4119695) (22,001,405) (22,889,547) (477,852) 2.13% Total Cash Reserve 13,501,204 1490079097 12,325,401 1,1759803 -8.71% BEFORE Capital Purchases Capital Outlay - PURCHASED FROM RESERVES - 160 Station Improvements & Equip. 20,000 15,000 220,000 200,000 1000.00% 160 161 Fire and Rescue Equip. 325,000 300,000 82,000 243,000 - 74.77% 161 162 Protective Gear 51,697 59,141 56,141 4,444 8.60% 162 163 Medical Equipment 40,232 111,000 111,000 163 164 Communication Equip 250,000 246,499 128,000 122,000 - 48.80% 164 165 Office Equip 165 166 Computers 15,000 25,000 10,000 66.67% 166 167 TRT - 167 168 Boat Team 59000 4,521 5,000 - 100.00% 168 169 Training Equipment - 3,189 25,000 25,000 169 170 Vehicle Purchase 55,000 549313 48,025 6,975 - 12.68% 170 171 Shop Equipment - - 171 172 Logistics/Warehouse 172 173 HazMat Team - 173 174 Fire Apparatus 454,106 454,106 - 454,106 - 100.00% 174 175 Dive Team 175 176 Fire Prevention - 176 178 Land - - - 176 Total Ca ital Outlay 19175,803 1,177,001 695,166 480,637 - 40.88% Cash Reserves Before Capital Purchases 13,501,204 14,0079097 12,325,401 1,175,803 -8.71% Capital Purchases (1,175,803) (1,1779001) (695,166) 480,637 - 40.88% Eh-dihO Ckft Reserve - 12,325,401 12,830,096 11,630,235 6959166 -5.64% Page 20 Page 21 Amended Budget 2012 -2013 Estimated 2012 -2013 Proposed Budget 2013 -2014 Increase Decrease Percent of Increase Decrease Page 4 CUMMULATIVE RESERVES: Unassi ned Assi ned Reserves: 13 -14 First Quarter Expenses 6,500,000 6,500,000 0.00% Minimum Operating Reserve Per Policy 2,600,000 2,600,000 0.00% Health Insurance Claim Reserve 305,996 305,996 ALS Equipment 140,679 29,679 111,000 - 78.90% Protective Gear 75,000 75,000 0.00% Vehicle Replacement 75,000 75,000 0.00% Fire Equipment 200,000 200,000 0.00% Emergency Reserve 713,822 379,709 334,113 - 46.81% Fire Apparatus 1,500,000 1,268,451 231,549 - 15.44% Community Outreach - 3,500 3,500 Radio Replacement 150,000 22,000 128,000 - 85.33% Station Im rovements & Equip. 350,000 150,000 200,000 - 57.14% Station #46 Improvements 20,900 20,900 - 0.00% 12,325,401 11,630,235 695,166 -5.64% Page 21 Fiscal Year 2013 -2014 Impact Fee Fund Budget Summary Chapter 99 -450, Florida Statutes, the District's codified enabling act, establishes the Board of Fire Commissioners' right to assess impact fees in Article VI, Section 8. Pursuant to Florida law, an impact fee must comply with the "dual rational nexus" test which requires "a reasonable connection, or rational nexus, between the need for additional capital facilities and the growth in population generated by the subdivision." Additionally, there must be a reasonable connection between the expenditure of the funds and the benefit to those paying the fee. Impact fees must be designated and segregated for the purchase or construction of capital assets required due to growth of the District. Costs to maintain, staff or replace a facility or piece of equipment may not be funded by impact fees. The Board of Fire Commissioners establishes the impact fee rate schedule each year by resolution when adopting the annual budget for the fund. In January of 2006, the District, along with the other independent fire districts in Collier County, received a study on impact fee rates prepared by an independent consultant. Contained within that study is the recommendation for the District to establish impact fee rates at $.28 per square foot of residential structure and $.99 per square foot for commercial structures. In October of 2007, the Board adopted this fee structure. In order to provide an incentive for development within the District's boundaries and to fuel the local economy, the Board chose to reduce the impact fee rates by 50 percent for the 2010 -2011 and 2011 -2012 fiscal years. In an attempt to further assist the local economy, the Board opted to waive impact fees completely for the fiscal year 2012 -2013. For the 2013 -2014 fiscal year, the Board opted to re- establish impact fees at the fully authorized rate. Although no impact fee fund revenue was generated in the 2012 -2013 year, impact fee deferred revenue, that is, impact fees received but not yet spent, is approximately $550,000. This deferred revenue will be used to contribute to the funding of the construction and equipping of Station #48 on Livingston Road. 22 �Opt11 MAP I E q*0 �` )North Naples Fire Control and Rescue District IMPACT FEE FUND BUDGET SUMMARY 23 Amended Budget 2012 -2013 Projected 9 -30 -13 Proposed Budget 2013 -2014 REVENUE: 1 Impact Fees 0 48,375 800,000 2 Other 0 0 0 3 Interest 2,000 3.174 6,000 TOTAL REVENUE 0 51,549 806,000 EXPENSES: 1 Collection Fees 711 12,000 2 Station #48 — Eng/Arch/Permifting En /Arch/Permitting 750,000 50,000 50,000 3 Station #48 — Construction 0 0 750000 4 New Vehicles 0 35,000 0 5 Apparatus 0 449,106 6 ALS /Medical Equipment 50 000 10 853 0 TOTAL EXPENSES 800,000 463,000 812,000 FUND BALANCE (Deferred Revenue ) at 9 -30 930,158 930,158 518,707 Revenue 2,000 51,549 806,000 Expenses (800,000) -463.00 -812,000 FUND BALANCE (Deferred Revenue) at 9 -30 -13 and 90 -30- 14 132,158 518,707 512,707 23 wzl !*FL =)North I E Naples Fire Control and Rescue District Fiscal Year 2013 -2014 Inspection Fee Fund Budget Summary In February of 2003, the Board of Fire Commissioners established the Inspection Fee Fund by Resolution 03 -001. This fund was created in compliance with Collier County Resolution 01 -131 dated July 31, 2001. Collier County Resolution 01 -313 requires that all fees received from fire inspections on newly constructed structures be designated and allocated for the sole purpose of funding new construction inspections, including training and equipment related to the field of construction inspections. Collier County collects these inspection fees for all of the independent fire districts and distributes them on a monthly basis to East Naples Fire Control and Rescue District, the designated administrator of the inspection fees pursuant to Interlocal Agreement. The administering district then distributes these fees, less a 1 percent administrative fee, to each district. Upon the creation of this fund, employees within the Fire Prevention Bureau were identified who performed the new construction inspections or whose job responsibilities were all or partially attributable to the new construction inspections. The wage and benefits, or at least partial wage and benefits, for these employees are allocated to the Inspection Fee Fund. The 2013 -2014 Inspection Fee Fund Budget reflects two fire inspectors and one Fire Prevention Captain who are completely dedicated to the performance of new construction inspections (that is, 100 percent of their wages are charged to this fund). Additionally, 50 percent of the Battalion Commander of Fire Prevention and 30 percent of one administrative assistant's wages are also charged to the Inspection Fee Fund. The 2013 -2014 budget provides for only wage and social security expenses, even though other personnel related costs, such as retirement contributions and health insurance, and operating costs such as utilities and telephone charges are allowable expenditures. However, based on the decline in receipt of new construction inspection fees, only minimal expenses have been allocated to this fund. Should receipts be more than anticipated, the Board may, by resolution amending the budget, allocated additional expenditures to this fund. N ' - `tS F E R E P PNorth Naples Fire Control and Rescue District INSPECTION FEE FUND BUDGET SUMMARY 25 Amended Budget 2012 -2013 Projected 9 -30 -13 Proposed Budget 2013 -2014 REVENUE: 1 Inspection Fees 400,000 400,000 415,000 2 Interest 500 500 500 TOTAL REVENUE 400,500 400,500 415,500 EXPENSES: 3 Salaries 385,323 382,000 341,851 4 Professional Pay 12,000 9,360 7,800 5 Overtime 0 0 0 6 Sick Leave Pay 0 0 0 7 Social Security 30,147 29,939 26,748 8 Retirement — FRS 0 0 0 9 Retirement —175 0 0 0 10 Disability Insurance 0 0 0 11 Worker's Compensation 0 0 0 12 Life /Health Insurance 0 0 0 13 Employee Physicals 0 0 0 TOTAL EXPENSES 427,470 421,299 376,399 FUND BALANCE RESERVES AT 9 -30 35,285 35,285 14,486 REVENUE 400,500 400,500 415,500 EXPENSES (427,470) (421,2291 (376,399) FUND BALANCE RESERVES AT 9 -30 8,315 14,486 53,587 25 P)North E N Naples Fire Control and Rescue District Intentionally Left Blank 26 INCOME DETAIL The District's Enabling Act grants the Board of Fire Commissioners the authority to assess a levy on property owners for fire protection, rescue and emergency service. The Collier County Property Tax Appraiser provides the appraised taxable value of all of the property within the District's boundaries. That estimated value is transmitted to the District via Form DR -420, which the District usually receives in June prior to the October beginning of a new fiscal year. The Board of Fire Commissioners establishes the millage rate, or taxing rate, up to the maximum allowable by the District's Enabling Act (1 Mil, or $1.00 for every $1,000 of appraised property value). This taxing rate is tentatively adopoted at the Tentative Budget Hearing, and finalized with the adoption of the final budget at the Final Budget Hearing. Both of these hearings are held in September. Ad Valorem revenue represents 95% of the District's total annual revenue, with the balance of revenue consisting of interest, cell tower and station rentals, and various fees identified below. The budget assumes the District will receive 95% of the total possible Ad Valorem assessed. The taxable property value for the fiscal year 2013 -2014 reflects an increase of about 3% in the District's property value. Over the course of the last five years, the assessed taxable property value in the District has decreased about 20% or $6 billion dollars. Unlike a County or a City, the District cannot increase its millage rate to compensate for a reduction in property value in order to generate the same revenue as was generated in the prior year, and therefore must deal with reductions in revenue by decreasing expenses or finding new or alternative sources of revenue. BJB /bb 8- 21- 13/9 -16 -13 27 FINAL 001 - 3110- 001 -000, 002 -000, 003 -000 AD VALOREM - BUDGET LINE 1 Gross Taxable Value Per Form DR -420 $ 22,908,452,500 x 95% Millage Rate -1.00 Mil $ 21,763,029,875 1.00 Ad Valorem Revenue -13 -14 (1.00 Mil) $ 21,763,030 12 -13 Budget Amount: $21,351,076 Increase in Ad Valorem as Compared with 2012 -2013 $ 411,954 BJB /bb 8- 21- 13/9 -16 -13 28 FINAL 001 - 3610- 101 -000, 102 -000, 104 -000 INTEREST INCOME - BUDGET LINES 3.4 AND 5 Anticipated interest income for the 2013 -2014 fiscal year represents an increase of 20% as compared to the prior year's revenue. This projection is based on the current rates available for public funds and the amount the District has in reserves. CD Interest revenue estimate is based on the District's current Certificates of Deposit which will mature during the 2014 -2015 fiscal year, adding in estimates for interest generated by additional certificates of deposit purchased during the 13 -14 fiscal year. Amended Budget Budget 2012 -2013 2013 -2014 Collier County Ad Valorem Interest $ - $ - Generallnterest $ 60,000 $ 60,000 CD Interest $ 40,000 $ 60,000 TOTAL 1 $ 100,000 Is 120,000 BJB /bb 8- 21- 13/9 -16 -13 29 FINAL 001 - 3420 - 903 -000, 904 -000, 905 - 000,906- 000,908 -000, 909 -000, 912 -000, 913 -000, 915 -000 001 - 3620- 001 -000, 002 - 000,003- 001,001- 3630 - 001 -000, 001 - 3660- 001 - 000,002 -000 001 - 3690- 902 -001, 903 - 000,903 -001, 903 -002 OTHER INCOME - BUDGET LINES 7 - 23 Other General Fund Income is comprised of various sources as identified below. For those income sources where no verification is possible, an average of the last 4 years' receipts is used, recognizing upward or downward trends. Hydrant Fees, Occupational License Fees, False Alarm Fees, Time Specific Inspection Fees and Key Box revenue were provided by the Fire Prevention Bureau. This year, the Board has determined it is appropriate to charge commercial entities for fire inspections of existing buildings in order to attempt to recoup some of the costs associated with the provision of this service. Miscellaneous Revenue for 2013 -2014 reflects an increase of $276,324 as compared to the prior year's budgeted amount. The increase is due to the addition of anticipated revenue generated by the fees for inspections of existing buildings. Flow Test Reinspections Donations Occupational License Inspections Hydrant Maintenance Fees Key Boxes Reimburseable Training /Overtime Miscellaneous Income Miscellaneous Reimbursements /Refunds Cell Tower Rent EMS Rental Fire Training Center Fees (Fire Academies) Federal Grants Disposition of Fixed Assets Inspection Fees - Existing Buildings Sun Century Rental False /Malfunctioning Alarm Fees Amended Budget Budget 2012 -2013 2013 -2014 $ 8,000 $ 8,000 $ 1,000 $ 1,000 $ 1,000 $ 1,000 $ 39,000 $ 40,000 $ 15,000 $ 50,000 $ 1,500 $ 1,500 $ 8,000 $ 10,000 $ 14,000 $ 14,000 $ 105,000 $ 105,000 $ 51,707 $ 51,707 $ 26,310 $ 26,310 $ 25,000 $ 366,676 $ 575,000 $ 18,000 $ 18,000 $ 15,000 $ 20,000 TOTAL 1 $ 670,193 1 $ 946,517 BJB /bb 8 -21- 13/9 -16 -13 30 FINAL 001 - 3630- 001 -000 FIREWATCH FEES - BUDGET LINE 6 Firewatch Fees are charged to entities requiring the presence of certified firefighters to perform watch over their fire safety systems in the event of mechanical malfunction, construction or other factors. Special Event Firewatch Fees are charges for the same services performed during a special event, such as a concert or theatrical performance. Projection for Firewatch Fees is computed using an average of the last four years' receipts, recognizing upward or downward trends. Also factored into the estimate is the projected revenue for the current fiscal year. Amended Budget Budget 2012 -2013 2013 -2014 TOTAL $ 40,000 $ 60,000 BJB /bb 8- 21- 13/9 -16 -13 31 FINAL INCOME RECAP PROJECTED FUND BALANCE CARRIED FORWARD: Amended Budget Budget Cash Reserve at 9 -30 -12 and Budgeted at 9- 30 -13: 2012 -2013 2013 -2014 Assigned $ 13,751,630 $ 12,325,401 Unassigned Total at 9 -30 -12 and 9 -30 -13 $ 13,751,630 $ 12,325,401 PROJECTED REVENUE -1.00 Mil AD VALOREM TAX REVENUE ESTIMATED INTEREST ESTIMATED FIREWATCH FEES ESTIMATED OTHER INCOME TOTAL INCOME ESTIMATED PROJECTED FUND BALANCE AT 9-30 -12 AND 9 -30 -13 TOTAL FUNDS AVAILABLE FOR 2012 -2013 AND 2013 -2014 Decrease in Funds Available - 2013 -2014 versus 2012 -2013 Decrease in available funds - use of cash reserves 2012 -2013 Increase in Revenue 2013 -2014 Total Decrease In Funds Available $ 21,351,076 $ 21,763,030 $ 100,000 $ 120,000 $ 40,000 $ 60,000 $ 670,193 $ 946,517 $ 22,161,269 $ 22,889,547 $ 13,751,630 $ 12,325,401 $ 35,912,899 $ 35,214,948 $ 697,951 $ 1,426,229 $ (728,278) $ 697,951 BJB /bb 8- 21- 13/9 -16 -13 32 FINAL EXPENDITURES Expenditures of the General Fund are categorized as follows: Personnel Operating Debt Service Capital Amended Budget 2012 -2013 $ 19,417,901 $ 2,993,794 $ 1,175,803 Budget 2013 -2014 $ 19,924,682 $ 2,964,865 $ 695,166 Total Expenditures 1 $ 23,587,498 1 $ 23,584,713 Personnel related expenditures constitute 84% of the total budgeted expenses for the 2013 -2014 fiscal year, as compared to 86% for the 2012 -2013 fiscal year. Total personnel expenses for 2013 -2014 reflect an increase of $506,781 as compared to the personnel expenses for the 2012 -2013 fiscal year. This increase is a result of the addition of 11 firefighters in the last quarter of the fiscal'year to staff Station #48, the addition of one full time administrative assistant since we are still operating with a reduced administrative staff, the addition of one maintenance technician, and the proposed restructuring to provide for two Battalion Chiefs on each shift, one for the north end of the District and one for the south. Operating expenses represent those costs associated with operating and maintaining District's facilities and operations. The operating expenses contained within the 2013 -2014 budget represent a decrease of $28,929 as compared to the 2012 -2013 budgeted operating expenses. This decrease largely a result in the reduction in vehicle and building maintenance costs because some substantial repairs were accomplished during the 2012 -2013 fiscal year. Capital Expenditures provide for the purchase of capital assets, including vehicles, apparatus, computers and equipment that exceed $1,000 in cost and have a useful life of more than one year. The total capital expenditures provided for in the 2013 -2014 budget represent a decrease of $480,637 or 41% as compared to the prior year's expenditures. The capital purchases for the fiscal year will be funded by the General Fund reserves, since assigned reserves have been establish for this purpose. Total budgeted expenditures of the General Fund for the fiscal year 2013 -2014 reflect a decrease of $2,785 as compared to total General Fund budgeted expenses for the prior year. BJB /bb 8- 21- 13/9 -16 -13 33 FINAL PERSONNEL EXPENSES STAFF WAGES AND BENEFITS Employee wages represent the largest percentage of the District's personnel, as well as total, expenditures. Projected expenses for the 2013 -2014 year are based on the addition of 11 new firefighter positions for the last quarter of the fiscal year to meet staffing needs for Station #48, the addition of an administrative assistant to fill one of the 4 positions vacated in the last few years, the addition of a maintenance technician, and also reflects the proposed restructuring of the District to accommodate the addition of another station. 001 - 5220 - 012 -000. 012 -002 SALARY - PERSONNEL AND PREVENTION - BUDGET LINES 30 AND 31 Amended Budget Budget ELECTED OFFICIALS 2012 -2013 2013 -2014 Commissioners 5 5 TOTAL ELECTED OFFICIALS 5 5 ADMINISTRATION PERSONNEL Fire Chief Assistant Chief - Support Operations Assistant Chief - Emergency Operations Assistant Chief - Administrative Services Deputy Chief Operations Deputy Chief of Fleet & Equipment 1 1 0 0 1 0 1 1 1 1 0 0 Deputy Chief of Safety, Training & Spec. Ops 0 1 Deputy Chief of Special Operations & Safety 0 0 Deputy Chief of Projects & Facilities Mgmt. 0 0 Deputy Chief of Prevention and Life Safety 1 1 Deputy Chief of Medical Services & Com. Rel. 1 1 Officer Manager 0 0 Public Information Officer (30 Hrs/Wk) 1 1 PT HR Generalist 1 1 Accounts Payable /Receivable Accountant 1 1 Administrative Assistants 1 2 Data Entry Clerk (24 Hrs/Wk) 1 1 PT Facility Coordinator 1 1 Maintenance Technician .0 1 Custodian 0 0 Lead Fleet Technician 1 1 Fleet Technician 1 1 Computer Network Administrator 1 1 Community Outreach Specialist (28 Hrs/Wk) 0 1 PT TOTAL ADMINISTRATIVE PERSONNEL 13 F/T 2 P/T 15 F/T 3 P/T BJB /bb 8- 21- 13/9 -16 -13 34 FINAL Inspector /Public Education 0 0 Data Entry Clerk (24 Hrs/Wk) 0 0 Administative Assistants 1 -30% 1 -30% TOTAL FIRE PREVENTION PERSONNEL 12 FIT 1 PIT 12 FIT 1 PIT Note: Positions funded by Inspection Fee Fund are Paid by Inspection Fees on New Constructions TRAINING Battalion Commander of Training 1 1 Instructor II 0 1 TOTAL TRAINING 1 2 40 Hour Battalion Chief Battalion Chief 1 0 TOTAL FORTY HOUR BATTALION CHIEF 1 0 EMS COORDINATOR/CAPTAIN OF EMS Captain TOTAL EMS COORDINATOR EMS TRAINING LIEUTENANT EMS TRAINING LIEUTENANT 1 1 TOTAL EMS TRAINING LIEUTENANT 1 1 LOGISTICS Captain TOTAL LOGISTICS 1 1 1 1 PT BJB/bb 8- 21- 13/9 -16 -13 35 FINAL Amended Budget Budget 2012 -2013 2013 -2014 FIRE PREVENTION FUNDED BY GENERAL FUND: Fire Marshal /Battalion Commander of Prev. 1 -50% 1 -50% Deputy Fire Marshals /Captain of Prev. 1 1 Fire Inspectors /Lieutenants of Prevention 3 4 Inspector /Public Education 1 1 Data Entry Clerk (24 Hrs/Wk) 1 1 Administrative Assistant 1 -70% 1 -70% FUNDED BY INSPECTION FEE FUND: Fire Marshal /Battalion Commander of Prev. 1 -50% 1 -50% Deputy Fire Marshals /Captain of Prev. 1 1 Fire Inspectors /Lieutenants of Prevention 3 2 Inspector /Public Education 0 0 Data Entry Clerk (24 Hrs/Wk) 0 0 Administative Assistants 1 -30% 1 -30% TOTAL FIRE PREVENTION PERSONNEL 12 FIT 1 PIT 12 FIT 1 PIT Note: Positions funded by Inspection Fee Fund are Paid by Inspection Fees on New Constructions TRAINING Battalion Commander of Training 1 1 Instructor II 0 1 TOTAL TRAINING 1 2 40 Hour Battalion Chief Battalion Chief 1 0 TOTAL FORTY HOUR BATTALION CHIEF 1 0 EMS COORDINATOR/CAPTAIN OF EMS Captain TOTAL EMS COORDINATOR EMS TRAINING LIEUTENANT EMS TRAINING LIEUTENANT 1 1 TOTAL EMS TRAINING LIEUTENANT 1 1 LOGISTICS Captain TOTAL LOGISTICS 1 1 1 1 PT BJB/bb 8- 21- 13/9 -16 -13 35 FINAL OPERATIONS Battalion Chiefs 3 6 Captains 10 11 Lieutenants 20 20 Engineers 33 33 47 + 11 (St. 48) -3 Firefighters 47 mo) TOTAL SHIFT PERSONNEL 113 117 + 11 FF 3 mos TOTAL EMPLOYEES /ELECTED OFFICIALS: Amended Budget Budget 2012 -2013 2013 -2014 Sworn FF 134 150 Civilian 11 14 Commissioners 5 5 Full Time Emp. 142 160 Part Time 3 4 Commissioners 5 5 TOTAL PERSONNEL 150 1 169 GENERAL FUND $ 10,866,601 $ 11,287,172 PREVENTION $ 556,261 $ 595,128 INSPECTION (See Insp. Fee Fund Budget) $ 385,323 $ 341,850 TOTAL SALARIES $ 11,808,185 $ 12,224,150 *Reflects 5 Replacement FF (2 FF /EMT, 3 FF /PMD) for 12 months and 11 New FF (5 EMT /6 PMD) for 3 mos. BJB /bb 8- 21- 13/9 -16 -13 36 FINAL 001 - 5220 - 011 -000 BOARD OF FIRE COMMISSIONERS - SALARIES- BUDGET LINE 32 The Board of Fire Commissioners is a five - member Board elected by the voters residing in the District. Each Commissioner must be a resident of the District, and serves a four year term. The Board holds a monthly public meeting the second Thursday of each month to set policy, approve budgetary actions and provide direction and guidance to staff. Additionally, the Board conducts special meetings, workshops and hearings as needed throughout the year. The annual salary for Commissioners is established by Florida Statute, and has remained constant since 1996. Position Chairman Vice- Chairman Secretary/Treasurer Commissioner Commissioner Amended Budget 2012 -2013 Annual Salary $ 6,000 $ 6,000 $ 6,000 $ 6,000 $ 6,000 Budget 2013 -2014 Annual Salary $ 6,000 $ 6,000 $ 6,000 $ 6,000 $ 6,000 Total $ 30,000 1 $ 30,000 BOARD OF FIRE COMMISSIONERS -OTHER BENEFITS - BUDGET LINES 56 AND 65 Florida Statute establishes the independent fire district's responsibility to provide benefits for elected officials. 001 - 5220 - 023 -005 Health and Dental Ins. Annual Cost: 1 Commissioners -Self /Spouse 2 Commissioners - Family 2 Commissioner -Self Amended Budget 2012 -2013 $ 10,143 $ 25,756 $ 14,851 $ 50,750 Budget 2013 -2014 $ 13,196 $ 33,902 $ 15,556 $ 62,654 Life Ins. Annual Cost: $ 105 $ 105 Total - Health /Dental /Life $ 50,855 $ 62,759 BJB /bb 8 -21- 13/9 -16 -13 37 FINAL 001 - 5220 - 022 -008 RETIREMENT - COMMISSIONERS - BUDGET LINE 65 As of June 1, 2003, all elected officials participate in the Florida Retirement System. The contribution rate is established legislative, along with any percentage of employee contribution. The required employee contribution is currently 3 %. Estimated contribution requirements for the 2013 -2014 budget are arrived at by multiplying the budgeted salary for the Commissioners by the Elected Officials contribution rate, which has been established by the Florida Legislature as 33.03 %. Amended Budget Budget 2012 -2013 2013 -2014 $ 4,579 $ 9,909 TOTAL 1 $ 4,5791$ 9,909 Amended Budget Budget SUMMARY - COMMISSIONERS 2012 -2013 2013 -2014 SALARIES $ 30,000 $ 30,000 HEALTH /DENTAL/LIFE INS. $ 50,855 $ 62,759 RETIREMENT $ 4,579 $ 9,909 TOTAL 1 $ 85,4341$ 102,668 BJB /bb 8 -21- 13/9 -16 -13 38 FINAL 001 - 5220 - 016- 015 -010 ON CALL PAY - BUDGET LINE 33 Members of the collective bargaining unit who are assigned to an on call status received $1.50 per hour for all hours on call per the Collective Bargaining Agreement. Estimated costs are based on current year actual costs. Amended Budget Budget 2012 -2013 2013 -2014 TOTAL 1 $ 10,000 1 $ 10,000 BJB /bb 8 -21 -13/9 -16-13 39 FINAL 001 - 5220 - 015 -000, 002 PROFESSIONAL PAY - BUDGET LINES 34 & 35 Professional Pay is compensation to those employees who maintain an additional qualification to perform other emergency or job related responsibilities, and include the following categories establishing the area of expertise, the certfication and the annual amount provided. The compensation amount is established via the Collective Bargaining Agreement for bargaining unit employees. BJB /bb 8- 21- 13/9 -16 -13 40 FINAL .v Amended Budget .v Budget TOTAL $ 2012 -2013 1 $ 2013 -2014 EMS Degree $ 27,600 $ 30,000 Fire Degree $ 82,800 $ 85,200 Fire Instructor /Fire Officer $ - $ - Fire Investigator /Fire Inspector $ - $ - MAKO Tech $ 2,640 $ 2,640 Nozzle Tech $ 1,920 $ 1,920 Team Leaders $ 14,400 $ 14,400 Asst. Team Leaders $ 10,560 $ 10,560 BJB /bb 8- 21- 13/9 -16 -13 40 FINAL .v - .v - TOTAL $ 139,920 1 $ 144,720 GENERAL $ 127,920 $ 132,720 PREVENTION $ 3,000 $ 4,200 INSPECTION FEE FUND (See Insp. Fee Fnd. Bud) $ 9,000 $ 7,800 TOTAL $ 139,920 1 $ 144,720 BJB /bb 8- 21- 13/9 -16 -13 40 FINAL 001 - 5220 - 014 - 000,001,002,003,004,005,006, 007 008 OVERTIME - BUDGET LINES 37 - 45 Overtime is paid to meet minimum manning shift requirements, when qualified replacement personnel are required to fill position vacancies caused by illness, vacation, education, and kelly days, and in the event of a District wide emergency. Overtime includes regular overtime, firewatch, special teams, fire prevention, beach patrol, paramedic training, instructors for District training and the CERT Team, administration, and reimbursable training by the State or other agencies. The 2013 -2014 budget reflects a detailed breakdown of operational, administration and fire prevention overtime. TOTAL - OVERTIME - PREVENTION Is 20,000 $ 30,000 Overtime -Beach Patrol $ - $ - TOTAL - OVERTIME - BEACH PATROL $ _1$ - Overt! me- Firewatch TOTAL - OVERTIME - FIREWATCH $ 30,000 $ 60,000 BJB/bb 8- 21- 13/9 -16 -13 41 FINAL Amended Budget Budget Overtime- Operations 2012 -2013 2013 -2014 Call Back $ 7,000 $ 7,000 Held Over $ 10,500 $ 10,500 On Call Safety Officer $ 2,000 $ 2,000 Radio Repair & Maintenance $ 7,000 $ 7,000 Staffing $ 152,000 $ 112,000 PMD Min. Staffing $ - $ - Air Compressor Repair $ 2,000 $ 2,000 Nozzle Repair $ 1,000 $ 1,000 General Operations (Including Staffing Maintenance) $ 148,500 $ 138,500 TOTAL - OVERTIME - OPERATIONS $ 330,000 $ 280,000 TOTAL - OVERTIME - PREVENTION Is 20,000 $ 30,000 Overtime -Beach Patrol $ - $ - TOTAL - OVERTIME - BEACH PATROL $ _1$ - Overt! me- Firewatch TOTAL - OVERTIME - FIREWATCH $ 30,000 $ 60,000 BJB/bb 8- 21- 13/9 -16 -13 41 FINAL Amended Budget Budget 2012 -2013 2013 -2014 TOTAL - OVERTIME - ADMINISTRATION 1 $ 5,000 1 $ 8,000 Overtime- Training Training (Instructors) $ - $ CERT (Instructors) $ - $ ITOTAL - OVERTIME - TRAINING 1 $ - 1 $ - Overtime - Special Teams Dive Team - 24 Hours Per Contract $ 29,601 $ 26,724 HazMat - 32 Hours Per Contract $ 53,167 $ 56,474 TRT - 40 Hours Per Contract $ 77,570 $ 58,600 Boat Team - 25 Hours Per Contract $ 15,808 $ 19,689 TOTAL 1 $ 176,146 $ 161,487 Overtime - Paramedic Training The financial provision for paramedic overtime training will provide for required traininng and the resulting overtime for the District's paramedics. $ 6,000 $ 7,000 TOTAL $ 6,000 Is 7,000 Overtime- Reimburseable (Training and Event) This budget line provides for the payment of overtime for District instructors and members for training which is reimburseable from state or federal funds, as well as overtime required for special events. $ 8,000 $ 10,000 TOTAL $ 8,000 $ 10,000 BJB/bb 8 -21- 13/9 -16 -13 42 FINAL 001 - 5220 - 015 -005 TRAINING BONUS - BUDGET LINE 46 Members of the Dive Rescue Team, Technical Rescue Team, Hazmat Team, and Boat Rescue Team who complete 70% of their training receive an annual bonus of $300 each, paid September 30, paid on September 30, per the Collective Bargaining Agreement. Additionally, the Collective Bargaining Agreement provides for one time bonus payments for attaining certain certifications. HazMat (35 Members) TRT (30 Members) Boat Rescue (16 Members) Dive Rescue (27 Members) Bonuses for State Certifications Amended Budget 2012 -2013 $ 10,500 $ 9,000 $ 4,800 $ 8,100 $ 3,000 Budget 2013 -2014 $ 10,500 $ 8,700 $ 5,400 $ 6,600 TOTAL 1 $ 35,400 $ 31,200 001 - 5220 - 015 -001 EMPLOYEE HOLIDAY PAY - BUDGET LINE 36 Holiday pay is paid to bargaining unit personnel on shift pursuant to the terms of the Collective Bargaining Agreement. Each shift employee is paid for 11 holidays, 8 hours per holiday, or a total of 88 hours. The paid holidays consisting of New Year's Day, Martin Luther King, Jr.Day, President's Day, Memorial Day, July 4th, Labor Day, Veteran's Day, Thanksgiving Day, Day After Thanksgiving, Christmas Eve and Christmas Day. Payment is made September 30 annually. Amended Budget Budget 2012 -2013 2013 -2014 $ 285,246 $ 271,951 TOTAL 1 $ 285,246 $ 271,951 BJB /bb 8- 21- 13/9 -16 -13 43 FINAL 001 - 5220 - 015 -003, 006 EMPLOYEE SICK TIME PAYOUT - BUDGET LINES 48 & 49 Pursuant to the terms of the Collective Bargaining Agreement and Section 10 of District Policies, employees are paid for earned, unused sick time as of September 30 of each fiscal year at 100% of their hourly rate. Employees have the option of receiving payment for all unused sick time, or transferring a portion of the time to personal time for future use. The number of hours which may be transferred to an employee's personal time bank, as well as the maximum accrual of personal time, is defined in the Collective Bargaining Agreement and Section 10 of District Policies. Amended Budget Budget 2012 -2013 2013 -2014 GENERAL FUND $ 475,000 $ 475,000 PREVENTION $ 22,000 $ 22,000 INSPECTION (See Insp. Fee Fund Budget) $ 15,000 $ 15,000 TOTAL 1 $ 512,000 1 $ 512,000 001 - 5220 - 015 -004 EMPLOYEE VACATION PAYOUT - BUDGET LINE 47 Upon separation from the District or upon entering the Florida Retirement System DROP program, employees are paid for their accrued, earned unused vacation hours (up to a maximum of 500 hours) at their hourly rate, pursuant to the Collective Bargaining Agreement and District Policies. Employees accepting the Early Retirement Incentive are entitled to vacation pay on final payment. TOTAL Amended Budget 2012 -2013 25,000 25.000 Budget 2013 -2014 25,000 BJB/bb 8- 21- 13/9 -16 -13 44 FINAL 001 - 5220 - 022 - 000,002, 003,004, 001 - 5220 - 022 -005 RETIREMENT - BUDGET LINES 61 - 66 The employees of the District participate in one of two retirement plans - the Chapter 175 Firefighters' Pension Plan, or the Florida Retirement System. All certified firefighters hired prior to January 1, 1996, and all elected officials and administrative staff participate in the Florida Retirement System (FRS). Employees contribute 3% of their pensionable wages, and employer contribution rates are established by the Division of Retirement and adopted by the Legislature. These rates are effective for their fiscal year, which runs from July 1 to June 30. Contribution rates for the period of July 1, 2013 through June 30, 2014 were established by the legislature during the 2013 legislative session and reflect the statutory requirement for FRS employees to contribution 3% of wages. Estimated budgeted costs are determined by multiplying anticipated wages of participating employees by the appropriate contribution rate for those employees participating in the Florida Retirement System (FRS) and by multiplying wages by the contribution rate identified by the Pension Plan actuary for those employees participating in the Chapter 175 Firefighters' Pension. Florida Retirement System FRS Retirement Rates Special Risk DROP General Employees Elected Officials Total Participants -13 -14 - 47 GENERAL FUND PREVENTION INSPECTION FUND (See Insp. Fee Fund Amended Budget Budget 2012 -2013 2013 -2014 $ 661,766 $ 593,684 $ 37,295 $ 58,290 $ 49,528 $ 41,988 See Budget Line #57 See Budget Line #57 $ 715,620 $ 652,663 $ 46,180 $ 41,299 Budget) $ _ $ _ TOTAL $ 761,800 $ 693,962 BJB /bb 8- 21- 13/9 -16 -13 45 FINAL Chapter 175 Firefighters' Pension All firefighters hired by the District after January 1, 1996 participate in the Chapter 175 Firefighters' Pension Plan. Contributions to the plan are funded partially by State Premium Tax Funds, with the balance paid by the District. Currently, the District may utilize up to $1.746 million annually of those state funds to offset the District's required contribution, as determined by an annual actuarial study prepared on behalf of the Pension Plan's Board of Trustees and as the result of collective bargaining in 2007. Effective October 1, 2011, plan participants are required to contribute 3% of pensionable wages to the Chapter 175 plan, which results in a reduction to the District's contribution rate. Amended Budget Budget 2012 -2013 2013 -2014 Estimated Contribution Rate 2013 -2014 - 18.31% (2012 -2013 Rate - 25.61 %) GENERAL $ 2,089,886 $ 1,494,858 PREVENTION $ 188,462 $ 178,750 INSPECTION (See Inspection Fee Fund Budget) $ - $ - TOTAL is 2,278,348 $ 1,673,608 BJB /bb 8- 21- 13/9 -16 -13 46 FINAL 001 - 5220 - 021 - 000.001 SOCIAL SECURITY- BUDGET LINES 50 & 51 Employers are required to pay social security taxes at the rate of 6.20% on all wages up to a maximum of $106,800 per employee, and medicare taxes at the rate of 1.45% on all wages paid to employees. For budgetary purposes, the total wages budgeted are multiplied by 6.20% and 1.45% to arrive at the estimated social security contribution for the 2013 -2014 fiscal year. 001 - 5220 - 024 -000, 001 WORKERS' COMPENSATION INSURANCE- BUDGET LINES 59 & 60 The District provides worker's compensation insurance coverage for all employees as required by law. One hundred percent of all wages paid are subject to worker's compensation, except for overtime. Only two- thirds of overtime paid is subject to worker's compensation. Amended Budget Budget 2012 -2013 2013 -2014 GENERAL $ 948,853 $ 979,416 PREVENTION $ 45,997 $ 49,827 INSPECTION (See Inspection Fee Fund Budget) $ 30,395 $ 26,748 TOTAL $ 1,025,245 1 $ 1,055,991 001 - 5220 - 024 -000, 001 WORKERS' COMPENSATION INSURANCE- BUDGET LINES 59 & 60 The District provides worker's compensation insurance coverage for all employees as required by law. One hundred percent of all wages paid are subject to worker's compensation, except for overtime. Only two- thirds of overtime paid is subject to worker's compensation. BJB /bb 8- 21- 13/9 -16 -13 47 FINAL Amended Budget Budget 2012 -2013 2013 -2014 GENERAL $ 332,000 $ 375,000 PREVENTION $ 15,000 $ 15,000 INSPECTION (See Inspection Fee Fund Budget) $ _ $ _ TOTAL $ 347,000 1 $ 390,000 BJB /bb 8- 21- 13/9 -16 -13 47 FINAL 001 - 5220 - 023 - 001,004 SHORT TERM /LONG TERM DISABILITY- BUDGET LINES 52 & 53 Pursuant to the Collective Bargaining Agreement and District Policies, short term (6 months) and long term disability insurance is provided for all employees, excluding elected officials. All premiums are fully paid by the District. The District self insures short term disability coverage. Wages up to a maximum of $1,200 per week are subject to short and long term disability benefits. Cost estimates for budgetary purposes are based on current rates. GENERAL PREVENTION INSPECTION (See Inspection Fee Fund) Amended Budget Budget 2012 -2013 2013 -2014 $ 40,000 $ 65,000 $ 15,000 $ 15,000 TOTAL 1 $ 55,000 I $ 80,000 BJB /bb 8 -21- 13/9 -16 -13 48 FINAL 001 - 5220 - 023 -000. 003,005 LIFE/DENTAL/HEALTH INSURANCE- BUDGET LINES 54 - 56 For the last several years, representatives of administration and the Local have worked cooperatively to restructure the health insurance plan to reduce costs for the District. By changing the plan design and moving to a higher deductible, the District has saved over $1.4 million dollars over the last two years. The costs for the 2013 -2014 health insurance coverage includes the District's funding of a Health Savings Account for employees to meet the deductible. For the 2013 -2014 fiscal year, dental insurance is also provided. LIFE INSURANCE Employees ($50,000) Retirees ($5,000) Commissioners ($5,000) Total -Life Insurance HEALTH & DENTAL INSURANCE Amended Budget $ Budget 2012 -2013 2,173,746 2013 -2014 Annual Cost 158,397 Annual Cost $ 14,908 $ 14,908 $ 135 $ 135 $ 75 $ 75 $ - TOTAL - Life & Health Insurance $ 15,118 $ 15,118 General $ 1,629,709 $ 2,173,746 Prevention $ 158,397 $ 178,479 Commissioners $ 50,855 $ 62,759 Inspection $ - $ - TOTAL - Life & Health Insurance $ 1,854,079 $ 2,430,102 001 - 5220 - 023 -009 POST EMPLOYMENT HEALTH ACCOUNT EMPLOYER CONTRIBUTION - BUDGET LINE 58 In 2007 -2008, the District established a Post Employment Health Plan to provide funds for eligible employees' health insurance costs after retirement. The plan is solely employer funded. The District makes an annual contribution of $7,000 per eligible employee. Elgibility is established by Article 21 of the Collective Bargaining Agreement and District Policy Section 14. Current criteria requires an employee to have twenty years of service to be eligible for a District contribution. For those employees with twenty five years of service, a one time election was made to participate in the Post Employment Health Plan or retain the former post retirement benefit of District premium supplementation. The 2013 -2014 budgeted amount reflects the District's annual $7,000 for all eligible employees, as well as the possible one time pay out for employees eligible to retire. Amended Budget Budget 2012 -2013 2013 -2014 TOTAL $ 213,000 $ 162,000 BJB /bb 6 -21- 13/9 -16 -13 49 FINAL 001 - 5220 - 023 -002 EMPLOYEE PHYSICALS - BUDGET LINE 68 All personnel employed under the terms of the Collective Bargaining Agreement and all sworn employees covered by Section 25.03 of the District Policies are required to undergo an annual physical performed by the District physician consisting of specified criteria. These services are billed through the employee's health insurance under the wellness provision. Any costs for required components of the physical not covered by the wellness provision of the health insurance plan are paid for by the District. Pursuant to the terms of Section 25.03 of District Policies, all non -sworn administrative staff have the option of an annual physical, which is funded in the same manner as those provided for bargaining unit employees. The District also provides fit for duty and pre - employment physical exams, via the District Physician. The District pays 100% of these costs. Estimated costs for the 2013 -2014 fiscal year are based on processing expenses through the wellness benefit of the health insurance, plus payment for any additional services not paid for by the benefit. Amended Budget Budget 2012 -2013 2013 -2014 TOTAL 1 $ 35,000 $ 10,000 001 - 5220 - 099 -007 RETIREMENT RECOGNITION - BUDGET LINE 69 The 2012 -2013 General Fund Budget contains provision for an expenditure of $1,000 to provide retirement recognition acknowledgments pursuant to District Policy. Amended Budget Budget 2012 -2013 2013 -2014 TOTAL $ 1,000 1 $ 1,000 001 - 5220 - 025 -000 UNEMPLOYMENT INSURANCE - BUDGET LINE 67 The District is self - insured for unemployment claims; that is, the State pays the approved claim based on their criteria and the District is required to reimburse the State for the claim. The 2011- 2012 budget contains provision for compensation any former employees who may utilize unemployment benefits. Amended Budget Budget 2011 -2012 2012 -2013 TOTAL $ 5,000 $ 5,000 BJB/bb 8- 21- 13/9 -16 -13 50 FINAL 001 - 5220 - 052 -001, 100 -102 PROTECTIVE GEAR- BUDGET LINE 102 The Protective Gear budget line provides for replacement of protective gear (excluding bunker pants and coat, which is identified as a capital asset), and the purchase of protective gear for new employees. This expense line also provides for the mandatory inspection, cleaning and repair of existing protective gear. The 2013 -2014 budget reflects an increase of $2,050 as compared to the prior year's budget. ITEM Gloves, Hoods, Helmets, Visors Inspection, Cleaning & Repair Extractor Maintenance Unexpected Gear Repair Wildland Gear Bunker Boots Amended Budget 2012 -2013 $ 9,500 $ 25,500 $ 2,000 $ 2,000 $ 3,000 Budget 2013 -2014 $ 9,500 $ 27,000 $ 500 $ 1,000 $ 1,500 $ 4,550 TOTAL $ 42,000 $ 44,050 001 - 5220 - 052 -002, 200 - 206 UNIFORMS - BUDGET LINE - LINE 103 Pursuant to Article 17 of the Collective Bargaining Agreement and Section 16 of District Policies, each bargaining unit and non - bargaining unit sworn employee is alloted a specific dollar amount per year for the purchase of uniforms. In addition the District also provides uniforms on a limited bases for administrative staff, and two polo shirts for each Fire Commissioner. This budget line also provides for the replacement of sworn employees' boots and badges required resulting from promotions. The 2013 -2014 budgeted amount reflects an increase of $11,000 as compared to the prior year. This increase is due to the provision for funds unspent by employees and available for the next year's use pursuant to the Collective Bargaining Agreement. 13J13/bb 8- 21- 13/9 -16 -13 63 FINAL Amended Budget Budget 2012 -2013 2013 -2014 Annual Uniform Allotman Per Contract $ 40,000 $ 52,000 Non - Bargaining Employees $ 5,000 $ 5,000 Honor Guard $ 2,000 $ 1,000 Commissioners $ 500 $ 500 TOTAL $ 47,5001$ 58,500 13J13/bb 8- 21- 13/9 -16 -13 63 FINAL 001 - 5220 - 052 -007 HURRICANE/EMERGENCY SUPPLIES - BUDGET LINE 104 This budget line provides for the purchase of items necessary to have on hand during a declared state of emergency, including chain saws, replacement blades, leasing of heavy equipment, and food and water for employees, other emergency service personnel and volunteers housed at District facilities. Amended Budget Budget 2012 -2013 2013 -2014 TOTAL $ 5,000 $ 001 - 5220 -052 -000, 301 - 303 STATION SUPPLIES - BUDGET LINE 105 Provision for basic supplies for all stations is made within this budget line. The amount provided for in the 2013 -2014 budget reflects a 7% increase as compared to the prior year. Amended Budget Budget 2012 -2013 2013 -2014 Cleaning & Maintenance Supplies $ 30,000 $ 32,000 TOTAL $ 30,000 $ 32,000 001 - 5220 -051 -001 OFFICE EQUIPMENT (NON- CAPITAL)- BUDGET LINE 106 The Office Equipment (Non - Capital) budget line provides for the purchase of small office equipment (items with an individual cost of less than $1,000 such as printers and fax machines), printer cartridges and the lease and maintenance fees for photocopy machines. The 2013 -2014 budget reflects a decrease of $10,000 as compared to the prior year. This decrease is due to a reduction in the lease costs negotiated for the copiers and maintenance plans. ITEM Copier Leases & Maintenance Postage Machine Lease Printer Repair & Maintenance Printer Cartridges /Supplies Misc. Office Equip. Amended Budget 2012 -2013 $ 30,000 $ 1,000 $ 3,000 $ 3,000 $ 3,000 Budget 2013 -2014 $ 20,000 $ - 1,000 $ 3,000 $ 3,000 $ 3,000 TOTAL $ 40,0001$ 30,000 BJB /bb 8- 21- 13/9 -16 -13 64 FINAL 4 001 - 5220 - 051 -004 OFFICE EQUIPMENT- NON - CAPITAL - PREVENTION - BUDGET LINE 107 As with office supplies, the Fire Prevention Bureau submits an annual list of non - capital office equipment requirements for items specific to the Bureau. The 2013 -2014 cost budgeted reflects a decrease of 25% as compared to the 2012 -2013 budgeted amount. Miscellaneous Items Amended Budget Budget 2012 -2013 2013 -2014 $ 800 $ 600 TOTAL 1 $ 800 1 $ 600 001 - 5220 - 064 -001. 500 - 505 FIRE EQUIPMENT- NON - CAPITAL - BUDGET LINE 108 Contained within the Fire Equipment (non - capital) budget line are provisions for the purchase of fire equipment with a cost of less than $1,000 per item. The amount provided for in the 2013 -2014 budget reflects an increase of $15,200 as compared to the prior year to provide for nozzle replacements. Amended Budget 2012 -2013 Foam & Absorbant $ 12,500 Nozzle Replacements $ - Hurst Hydraulic Hose Replacement $ - Hose Replacement $ 25,000 Miscellaneous Equipment $ 12,500 TOTAL $ 50,000 BJB /bb 8 -21- 13/9 -16 -13 65 Budget 2013 -2014 $ 12,500 $ 5,000 $ 25,000 $ 12.500 FINAL 001 - 5220 - 052 -008 SHOP EQUIPMENT /SUPPLIES - NON - CAPITAL - BUDGET LINE 109 The Shop Equipment- Non - Capital & Supplies budget line provides for the purchase of small equipment costing less than $1,000 and basic supplies for the shop /maintenance facility. The 2013 -2014 budgeted amount reflects an increase of $3,000 to provide for necessary supplies and equipment to operate the shop facility. Amended Budget Budget 2012 -2013 2013 -2014 Miscellaneous Small Tools and Equipment $ 5,000 $ 8,000 Shop Towels and Rags $ 500 $ 500 NFPA Books $ - $ - Electrical Terminal and Brass Assortment $ 4,500 $ 4,500 Miscellaneous Supplies (Oil, etc) $ - $ - TOTAL $ 10,000 1 $ 13,000 001 - 5220 - 052 -009 WAREHOUSE/LOGISTICS SUPPLIES & EQUIPMENT- BUDGET LINE 110 The Warehouse /Logistics Supplies & Equipment budget line provides for supplies and small equipment required to operate the warehouse and logistics center for the District, including supplies to clean and maintain protective equipment. The 2013 -2014 budgeted amount reflects no increase as compared to the 2012 -2013 budget. Laundry Soap & Supplies for Bunker Gear Miscellaneous Shipping /Receiving Supplies Amended Budget Budget 2012 -2013 2013 -2014 $ 900 $ 900 $ 100 $ 100 TOTAL 1 $ 1,000 $ 1,000 BJB /bb 8- 21- 13/9 -16 -13 66 FINAL 001-5220-031-000,100 -108 PROFESSIONAL FEES - BUDGET LINE 111 The District routinely utilizes a large variety of professional services, including legal, computer support, and the employee assistance program. Because the extent of services required cannot always be determined for the coming fiscal year, current year projections are used to estimate anticipated future costs, making allowances for fee increases. The 2013 -2014 Professional Fees budget reflects a decrease of $28,000 or 14% as compared to the prior year. Legal Fees (Including Legislative) Markham, Norton, Mostettler & Co. (non- audit) GASB 45 Actuarial Study Computer Service Benefit Consultant Medical Director Miscellaneous Professional Fees Amended Budget 2012 -2013 $ 100,000 $ 1,000 $ 8,000 $ 25,000 $ 18,000 $ 30,000 $ 15,000 Budget 2013 -2014 $ 70,000 $ 1,000 $ 5,000 $ 25,000 $ 18,000 $ 35,000 $ 15,000 TOTAL $ 197,000 1 $ 169,000 001 - 5220 - 049 -009 COLLIER COUNTY PROPERTY TAX APPRAISER'S FEES - BUDGET LINE 112 Estimated fees are computed based on the budget of the Collier County Propery Appraiser's Office, and are provided to the District via written corrrespondence from that office. These fees constitute the District's share of the Property Appraiser's annual budget, which is how the Property Appraiser is compensated for providing property tax assessments to the District. Amended Budget Budget 2012 -2013 2013 -2014 TOTAL $ 201,148 $ 203,741 BJB /bb 8 -21- 13/9 -16 -13 67 FINAL 001 - 5220 - 049 -000 COLLIER COUNTY TAX COLLECTOR FEES - BUDGET LINE 113 The Collier County Tax Collector receives an annual fee for collecting and distributing Ad Valorem taxes to the District. The cost is based on Section 192.091, Florida Statute, and utlizes a formula based on Ad Valorem collected. Estimated Tax Revenue Collector's Fees: 3% of first $50,000 2% on Balance Postage Amended Budget Budget 2012 -2013 2013 -2014 $ 21,144,079 $ 21,763,030 $ 1,500 $ 1,500 $ 421,882 $ 434,261 $ 2,700 $ 2,700 TOTAL 1 $ 426,082 1 $ 438,461 001 - 5220 - 032 -000 AUDITOR FEES - BUDGET LINE 114 The District is required by law to undergo an annual audit by an independent auditing firm and must submit an audited financial statement to the Auditor General on an annual basis. Estimated fees are based on current year expenditures and reflect a decrease of $10,000, or 20 %. Amended Budget Budget 2012 -2013 2013 -2014 TOTAL $ 50,000 1 $ 40,000 BJB /bb 8- 21- 13/9 -16 -13 68 FINAL 001 - 5220 - 049 -004 SPECIAL ASSESSOR'S FEE FOR ST. #44 -WATER /SEWER- BUDGET LINE 115 This assessment reflects the District's portion of the water and sewer assessment allocated to Station #44 by the County. Collier County Emergency Services pays 38% of this assessment and the District pays 62% of the assessment. The amount provided for in the 2012 -2013 budget reflects no increase based on the actual cost incurred during the 2011 -2012 fiscal year. Amended Budget Budget 2012 -2013 2013 -2014 TOTAL $ 5,000 I $ 5,000 001 - 5220 - 040 -000, 101 -105, 200, 300, 400, 500, 600, 700, 800 TRAVEL AND PER DIEM - BUDGET LINE 116 This account reflects all travel and per diem reimbursement expenses for all conferences, seminars and employee and Commissioner travel outside of the District boundaries. Because budget requests for training, seminars and conferences are submitted as much as one year in advance of the event, the exact location and associated travel costs are often unknown and therefore costs are estimated. Where possible, the associated expense budget line has been identified. The 2013 -2014 budget reflects an increase of $6,000. Travel /Per Diem - Operations: Training Emergency Medical Service (Gathering of Eagles, Clincon) Boat Team Dive Team TRT Team K -9 Team CERT Team HazMat Travel /Per Diem Operations Essential Travel, Including Legislative Session Travel /Per Diem - Prevention Training Travel /Per Diem - Administration /Commissioners /EVT Reimbursable Travel & Per Diem (Funded Training) Amended Budget 2012 -2013 $ Budget 2013 -2014 - $ 1,000 $ 1,000 $ 1,000 $ 5,000 $ 6,000 $ 5,000 $ 4,000 $ 1,500 $ 3,500 Miscellaneous $ - $ - TOTAL $ 7,500 1 $ 13,500 BJB /bb 8 -21- 13/9 -16 -13 69 FINAL 001 - 5220 - 048 -000 PUBLIC INFORMATION OFFICE - BUDGET LINE 117 The District employs one full time Public Information Officer, who is tasked with the development, implementation and coordination of all public information programs, including providing information to the media and maintaining the District's photographic records. The 2013 -2014 budget reflects a no change in the budgeted amount as compared to the prior year's budget. Amended Budget Budget ITEM DESCRIPTION Annual Subscription -NDN Annual Subscription -News Pr. Enlargements VCR Tapes -40 Packs Picture Framing Miscellaneous Supplies Newsletter Total Items MEMBERSHIPS Florida Association of PIOs Florida CERT Florida Fire Chiefs Association Total Memberships 2012 -2013 2013 -2014 $ 900 $ 900 $ 900 $ 900 $ 50 $ 50 $ 50 $ 50 $ 100 $ 100 TOTAL $ 1,0001s 1,000 001-5220-048-001,101 -103 PUBLIC EDUCATION OFFICE - BUDGET LINE 118 The expenses provided in this budget line fund the public education programs offered throughout the year to the residents and visitors of the community, and includes the District's promotion of public safety. The 2012 -2013 provision reflects a decrease of $2,500, or 19 %, as compared to the 2011 -2012 budget. Halloween Open House General Fire Safety Explorer Post #2297 Venturing Crew #2001 Fire Safety Programs Pulic Awareness EducationMebsite Amended Budget Budget 2012 -2013 2013 -2014 $ 3,000 $ 2,500 $ 9,500 $ 7,500 $ 1,000 $ 1,000 TOTAL 1 $ 13,500 $ 11,000 BJB /bb 8- 21- 13/9 -16 -13 70 FINAL 001 - 5220- 052 -003 VEHICLE FUEL & OIL - BUDGET LINE 119 This expense line reflects vehicle fuel and oil for all District apparatus and vehicles. Because of the fluctuation of gasoline and diesel prices, and the inability to accurately predict what those prices will be in the coming fiscal year, especially in light of the recent significant increases, cost estimates for budgeting purposes have been made by based on current year expenditures Amended Budget Budget 2012 -2013 2013 -2014 DISTRICT VEHICLES 5 Engines 3 Aerials 1 Water Tender 4 Brush Trucks 42 Staff Cars 3 Squads 3 Reserve Apparatus 4 Boats 1 Antique Engine 3 ATVS (Beach) 3 SRUs TOTAL 1 $ 220,000 1 $ 225,000 BJB /bb 8- 21- 13/9 -16 -13 71 FINAL 001 - 5220 - 054 - 911, -001, 002, 201 - 203, 301 - 303, 701, 801 - 806, 901 - 910 TRAINING AND EDUCATION COURSES AND PROGRAMS BUDGET LINE 120 This budget line reflects payment of the cost of public college courses, Florida State Fire College courses, and paramedic college courses. These costs have been segreated from other training course costs to more easilty identify the cost of college level courses. The amount provided for in the 2013 -2014 budget reflects an increase of $23,500 compared to the prior year's budget. This due to the provision for paramedic school and public college increases. Florida State Fire College, Public College & Paramedic TOTAL Operations: Training Division Specialty Training Instructor Development Recert (Peer Fitness) Outside Instructors Promotional Testing Unannounced Training Firefighter Development Total -Training Division Emergency Medical Services Emergency Medical Service Conferences PALS /ACLS Recertifications Total - Emergency Medical Services Dive Team PSI Training (Two Positions) Total - Dive Team HazMat Team Adjuncts Total - HazMat Team Amended Budget Budget 2012 -2013 2013 -2014 $ 18,000 $ 25,000 $ 18,000 $ 25,000 $ 7,000 $ 7,000 $ 7,000 $ 7,000 $ 1,200 $ 5,200 $ 4,000 $ 5,200 $ 5,200 $ 3,000 $ - $ 3,000 H $ 1,000 - $ 1,000 BJB /bb 8- 21- 1319 -16 -13 72 FINAL Technical Rescue Team USAR Membership (REIMBURSEABLE) Training and Adjunct Total - Technical Rescue Team Boat Team Captain, License Certificates Total - Boat Team Fire Prevention NICET /FA/FS Total - Fire Prevention Administration $ - $ 7,850 $ - $ 350 $ - $ 8,200 $ 1,000 $ 1,000 Payroll Certification Conference $ 300 $ 300 HR Collier Monthly Seminars & Annual Conference $ 500 $ 500 Mechanics Training - EVT $ 500 $ 500 Professional Development $ 200 $ 1,000 FDIC /Fire Rescue East $ - $ 2,000 FASD Conferences /Seminars $ 500 $ 1,000 IAFF Chiefs Conference $ - $ - Total - Administration $ 2,000 $ 5,300 TOTAL TRAINING COURSES /CONF. 1 $ 14,200 $ 30,700 TOTAL - TRAINING AND EDUCATION $ 32,200 $ 55,700 BJB /bb 8- 21- 13/9 -16 -13 73 FINAL 001 - 5220 - 054 -821 - 830 TRAINING - SUPPLIES AND EQUIPMENT - BUDGET LINE 122 The expenses contained within this budget line are for the supplies and equipment required for operational training. The 2013 -2014 budget reflects an increase of $7,000 to provide for propane purchases and other supplies, many of which are reimbursed by the training center. Propane Books (Including College Course Books) Smoke Machine Supplies Props and Training Supplies Auto Extrication Training Miscellaneous Amended Budget 2012 -2013 $ 1,000 $ 1,000 $ 1,000 $ 1,000 $ 1,000 Budget 2013 -2014 $ 4,500 $ 3,000 $ 1,000 $ 1,000 $ 1,000 $ 1,500 TOTAL $ 5,000 is 12,000 001 - 5220 - 099 -000 MISCELLANEOUS EXPENSE - BUDGET LINE 123 The Miscellaneous Expense budget line provides for expenses, often one -time in nature, which cannot be categorized to another expense line. The 2013 -2014 budgeted amount reflects no increase as compared to the prior year. Amended Budget Budget 2012 -2013 2013 -2014 TOTAL 1 $ 10,000 Is 10,000 BJB/bb 8- 21- 13/9 -16 -13 74 FINAL 001 - 5220 - 054 -000 SUBSCRIPTION AND DUES - BUDGET LINE 124 The District used to provide a variety of trade related and informational publications for staff. However, budgetary constraints have resulted in a signficant reduction in the provision of these materials. The amount provided in the budget has not signficantly decreased because there is one major component to this budget line - the Florida Association of Special District dues, which constitutes the majority of expense for this budget line. ITEM CC Fire Chiefs Association (1) Public Safety (PSA) Dept. of Com. Affairs - Special Districts Florida Public Personnel Association (District M /Ship) FDSOA & Others (Training) Florida Fire Chief Association (1) Int. Assoc. of Fire Chiefs (1) Florida Assoc. of Special Dist. Sam's Club Florida CERT Assoc. (1) American Payroll Association (1) SW Florida American Payroll Association (1) Society for Human Resource Management (1) Payroll Source HR Collier (1) Fire Service Steering Committee Firehouse Magazine- (Chief, St. 43 & 45) Fire Engineering Magazine (Chief) Amended Budget 2012 -2013 $ 50 $ 250 $ 125 $ 75 $ 125 $ 3,200 $ 175 $ 50 $ 300 $ 165 $ 165 $ 165 $ 40 Budget 2013 -2014 $ 50 $ 2,000 $ 250 $ 125 $ 75 $ 125 $ 3,200 $ 175 $ 50 $ 300 $ 165 $ 165 $ 165 $ 40 TOTAL $ 4,885 $ 6,885 BJB/bb 8 -21- 13/9 -16 -13 75 FINAL 001 - 5220 - 054 -010 PREVENTION -DUES AND SUBSCRIPTIONS - BUDGET LINE 125 Identified below are membership dues unique to the Fire Prevention Bureau,as well as the cost for the subscription to NFPA codes. Fire Prev. Code Book FL Chapter IAAI NFPA Subscription Service Collier County Fire Marshals Florida Fire Marshal & Inspector Assoc. National Assoc. of Fire Invest. Int. Assoc of Arson Inv. Amended Budget Budget 2012 -2013 2013 -2014 TOTAL 1 $ 2,161 1 $ 600 001 - 5220 - 054 -011 LEGAL ADVERTISEMENTS - BUDGET LINE 127 The District is required by Florida Statute to provide legal notice of regular meetings, workshops and special meetings. The District is also required to publically advertise for Request for Proposals and Invitations to Bid. The amount provided for in the 2013 -2014 budget reflects a decrease of $1,000 or 20% Amended Budget Budget 2012 -2013 2013 -2014 TOTAL $ 5,000 1 $ 4,000 BJB /bb 8- 21- 13/9 -16 -13 76 FINAL $ 100 $ 1,946 $ 100 $ 100 $ 55 $ 100 $ 55 $ 100 $ 105 $ 100 TOTAL 1 $ 2,161 1 $ 600 001 - 5220 - 054 -011 LEGAL ADVERTISEMENTS - BUDGET LINE 127 The District is required by Florida Statute to provide legal notice of regular meetings, workshops and special meetings. The District is also required to publically advertise for Request for Proposals and Invitations to Bid. The amount provided for in the 2013 -2014 budget reflects a decrease of $1,000 or 20% Amended Budget Budget 2012 -2013 2013 -2014 TOTAL $ 5,000 1 $ 4,000 BJB /bb 8- 21- 13/9 -16 -13 76 FINAL 001 - 5220 -054 -200 DIVE RESCUE TEAM - BUDGET LINE 128 The Dive Team consists of 27 members who respond to any and all situations involving water rescue, including vehicles in canals, drownings and recovery of evidence. Each member is a Dive Rescue I certified diver, and 3 members are Public Safety Scuba Instructors. The 2013 -2014 budget reflects a decrease of $2,769. DIVE TEAM EQUIPMENT Annual Equipment Maintenance Mask & Communication Unit Wet Suits (3) Dive Gloves & Knives Miscellaneous Equipment Total Dive Team Equipment Amended Budget 2012 -2013 $ 1,000 $ 1,159 $ 525 $ 450 $ 635 $ 3,769 Budget 2013 -2014 $ 1,000 $ 1,000 TOTAL $ 3,769 $ 1,000 NOTE: Total Cost to Maintain Dive Time is as follows: Dive Budget Dive - Capital Budgeted with Prof. Pay (Team Ldr. & Asst. Team Ldr. Incentive Pay) Budgeted with Training Courses Budgeted with Travel /Per Diem Budgeted with Training Bonus( Per CBA) Budgeted with Overtime TOTAL COST TO MAINTAIN DIVE $ 3,769 $ 6,240 $ 3,000 $ 7,500 $ 29,601 $ $ 1,000 $ 6,240 $ 3,000 $ 7,500 $ 26,724 50,110 $ 44,464 BJB /bb 8- 21- 13/9 -16-13 77 FINAL 001 - 5220 - 054 -980, 951,952 FIRE PREVENTION MATERIALS & SUPPLIES - BUDGET LINE 129 The Fire Marshal annually submits a list of the anticipated requirements for Fire Prevention Bureau, including key boxes, anemometers to test air flow, NFPA reference mannuals and basic operational supplies which comprise this budget line. The 2013 -2014 budgetary provision reflects an increase of $2,900. ITEM Prevention Education Materials Key Boxes (Key Boxes have Cost Recovery) Amended Budget Budget 2012 -2013 2013 -2014 $ 2,600 $ 3,000 $ 2,500 $ 5,000 TOTAL 1 $ 5300 1 $ 8,000 BJB /bb 8- 21- 13/9 -16 -13 78 FINAL 001 - 5220 - 054 -008 HAZARDOUS MATERIALS TEAM - BUDGET LINE 130 The HazMat Team consists of 39 members, which including 2 Chief Officers. The team members are trained to deal with chemical spills, leaks and radiological emergencies, as well as terrorism and weapons of mass destruction. The District's HazMat Team is one of twenty -three District Response Teams recognized by the Department of Community Affairs. The 2013 -2014 budget reflects a decrease of $2,000 Amended Budget Budget HAZMAT EQUIPMENT 2012 -2013 2013 -2014 Patch and Plug Pads /Booms $ 1,000 $ 1,000 Replacement of Sampling Supplies $ 1,000 $ - Rehab /Extended Operations Supplies $ 2,000 $ 1,000 TOTAL 1 $ 4,0001$ 2,000 NOTE: Total cost to maintain HazMat Team is as follows: HazMat Budget HazMat Budget - Capital Medical (Budgeted with Physicals) Budgeted with Training Courses Budgeted with Travel /Per Diem Budgeted with Prof. Pay (Team Leader, Asst. Team Leader) Budgeted with Training Bonus (Per CBA) Budgeted with Overtime $ 4,000 $ 2,000 $ 6,000 $ 6,000 $ - $ 1,000 $ 6,240 $ 6,240 $ 10,200 $ 10,200 $ 53,167 $ 56,474 TOTAL COST TO MAINTAIN HAZMAT TEAM $ 79,607 $ 81,914 BJB/bb 8 -21- 13/9 -16 -13 79 FINAL 001 - 5220 - 054 -009 TECHNICAL RESCUE TEAM- BUDGET LINE 131 The District's 30 member Technical Rescue Team is trained for confined space, structural collapse, trench collapse and high angle rescue operations. The 2013 -2014 budgeted amount reflects a no change compared to the prior year. HIGH ANGLE CONFINED SPACE Large Carabiners Xlarge Carabiners Single and Double Pulleys 2 Double Pulleys Replacement Hardware Replacement Class III Harnesses Replacement Rescue Gloves Overhaul confined space system Replacement Rescue Rope Materials for Confined Space Maze Miscellaneous Supplies Total -High Angle Confined Space TRENCH /STRUCTURAL COLLAPSE Steel Pins 10" circular saw Personal Protective Equipment Framing Nailer (Coil) Hot Stick Energy Tester Portable Lighting Hand Tools /Lumber Total- Trench /Structural Collapse Amended Budget Budget 2012 -2013 2013 -2014 $ 1,200 $ 1,200 $ 1,100 $ 1,100 $ 2,300 $ 2,300 $ 650 $ 650 $ 650 $ 650 TOTAL $ 2,950 $ 2,950 NOTE: Total cost to maintain TRT Team is as follows: TRT Budget TRT Budget - Capital Budgeted with Prof. Pay (Team Leader and Asst. Team Leader) Budgeted with Training Budgeted with Travel /Per Diem Budgeted with Training Bonus (per CBA) Budgeted with Overtime TOTAL COST TO MAINTAIN TRT TEAM $ 2,950 $ 2,950 $ 6,240 $ 8,200 $ 8,400 $ 77,570 $ 103,360 $ 6,240 $ 8,200 $ 8,400 $ 58,600 $ 84,390 BJB /bb 8 -21- 13/9 -16 -13 80 FINAL 001 - 5220 - 054 -820 K -9 TEAM - BUDGET LINE 132 The District has not had a K -9 search and rescue team for several years. This year, provision is made to provide financial support to Acting Lieutenant Michelle Delaney and her team of canines, who have been training for several years. Certifications and Training TOTAL 001 - 5220 - 054 -100 Amended Budget 2012 -2013 BOAT TEAM - BUDGET LINE 133 Budget 2013 -2014 - $ 2,500 - $ 2,500 The District's Boat Team consists of 16 boat operators, 13 of whom are Coast Guard certified boat captains. The Boat Team assists in water rescue operations. The budgeted expenses for 2013 -2014 reflect a decrease of $1,150. Boat Slip Annual Maintenance Fee Night Vision Equipment Marine Thermal Night Vision MS324 Dehumidifier Hand Held GPS Miscellaneous Equipment Amended Budget Budget 2012 -2013 2013 -2014 $ 3,000 $ 3,000 $ 950 $ - $ 1,000 $ 800 TOTAL $ 4,9501 $ 3,800 NOTE: Total cost to maintain Boat Team is as follows: Boat Team Budget Boat Team Budget - Capital Budgeted with Training Courses Budgeted with Travel /Per Diem Budgeted with Prof. Pay (Team Leader and Asst. Team Leader) Budgeted with Training Bonus (per CBA) Budgeted with Overtime TOTAL COST TO MAINTAIN Boat Team $ 4,950 $ 3,800 $ 5,200 $ - $ 500 $ 1,000 $ 6,240 $ 6,240 $ 4,500 $ 4,500 $ 15,808 $ 19,689 $ 37,198 $ 35,229 BMW 8- 21- 13/9 -16-13 81 FINAL 001 - 5220 - 054 -007 CERT- BUDGET LINE 134 The District currently has 22 trained and equipped Community Emergency Response Teams (CERT) within the District comprised of over 350 concerned citizens. These team members receive special training to respond to and assist others during a storm, hurricane or other emergency event. The CERT education program consists of a 24 hour course presented over 8 weeks, free of charge. The expenses identified in this budget line are the materials, supplies and equipment required to continue training additional teams and support the existing teams. Amended Budget Budget 2012 -2013 2013 -2014 CERT Functions $ 500 $ 500 CERT Supplies $ 1,500 $ 1,500 CERT Publications $ - $ - TOTAL Is 2,000 $ 2,000 001 - 5220 - 054 -401 CONTINGENCY - BUDGET LINE 135 This budget line is provided to cover excess expenditures from other budget lines during the course of the year. Amended Budget Budget 2012 -2013 2013 -2014 TOTAL Is 50,000 $ 10,000 DEBT SERVICE - BUDGET LINES 140 AND 141 There is no provision for debt service since the District has no external debt. Amended Budget Budget 2012 -2013 2013 -2014 Engine Lease - Principal $ - $ Engine Lease - Interest $ - $ BJB /bb 8 -21- 13/9 -16 -13 82 FINAL 001 - 5220 - 062 -000, 001 - 5220 - 064 -003 CAPITAL - STATION IMPROVEMENTS & EQUIPMENT- BUDGET LINE 160 This budget line reflects expenditures for all of the District's stations which meet the criteria of a fixed asset (cost of $1,000 or more, and a life expectancy of more than one year). The 2013 -2014 Reflect provision for the locution paging system, roof repair and air conditioning replacement as needed. Station #40 Driveway Repair Total-Station #40 Station #42 Total- Station #42 Station #43 Taylor Road Facility Roof Repair Total - Taylor Road Facility Locution Paging System - All Stations Air Conditioning Replacements as Needed Amended Budget 2012 -2013 Budget 2013 -2014 $ 40,000 - $ 40,000 $ - $ 32,000 $ - $ 32,000 $ - $ 105,000 $ 20,000 $ 43,000 TOTAL CAPITAL PURCHASES -ALL FACILITIES 1 $ 20,000 $ 220,000 BJB /bb 8 -21- 13/9 -16 -13 83 FINAL 001 - 5220 -064 -001. 200 - 202 CAPITAL PURCHASES -FIRE EQUIPMENT- BUDGET LINE 161 Purchases of capital fire equipment for the 2013 -2014 fiscal year consists of replacement equipment which may not be specifically identified at this time, but which need may arise throughout the fiscal year. ITEM SCBA - Grant Thermal Imaging Cameras (2) RIT -Paks (9) Hydraulic Tools (E-44) Replacement Capital Equipment TOTAL 001 - 5220 - 064 -017 Amended Budget 2012 -2013 $ 265,000 $ 16,000 44,000 25.000 Budget 2013 -2014 $ 16,000 $ 35,000 $ 26,000 S 5,000 CAPITAL PURCHASES - PROTECTIVE GEAR - BUDGET LINE 162 This budget line reflects an increase of $4,444 as compared to the amount provided for in the prior year's budget. Bunker Gear - Replacement & New Hires $ Amended Budget Budget 2012 -2013 2013 -2014 51,697 $ 56,141 TOTAL $ 51,697 $ 56,141 BJB /bb 8 -21- 13/9 -16 -13 84 FINAL 001 - 5220 - 064 -002 CAPITAL PURCHASES - MEDICAL EQUIPMENT- BUDGET LINE 163 Replacement Monitors Miscellaneous ALS /EMS Equipment Amended Budget Budget 2012 -2013 2013 -2014 $ - $ 105,000 $ - $ 6,000 TOTAL $ - $ 111,000 001 - 5220 - 064 -009, 301 - 302 CAPITAL PURCHASES- COMMUNICATION EQUIPMENT- BUDGET LINE 164 Amended Budget Budget 2012 -2013 2013 -2014 Radios - Grant $ 250,000 $ - Replacement Radios $ - $ 128,000 TOTAL $ 250,000 $ 128,000 001 - 5220 - 064 -013 CAPITAL PURCHASES - OFFICE EQUIPMENT- BUDGET LINE 165 The 2013 -2014 budget reflects no provision for Capital - Office Equipment purchases. Furniture, Fixtures and Equipment Amended Budget Budget 2012 -2013 2013 -2014 TOTAL 1 $ _1$ BJB /bb 8- 21- 13/9 -16 -13 85 FINAL 001 - 5220 - 064 - 010.600 - 604 CAPITAL PURCHASES - COMPUTERS - BUDGET LINE 166 The 2013 -2014 budget line reflects an increase of $2,000or 13% as compared to the prior year. Server Replacements (NNFD -FS4, Terminal, SQL - Healthware) Cisco Router Replacement Misc. Hardware Amended Budget Budget 2012 -2013 2013 -2014 $ 5,000 $ 10,000 $ 10,000 $ 15,000 TOTAL $ 15,000 $ 25,000 001 - 5220 - 064 -006 CAPITAL PURCHASES -TRT EQUIPMENT - BUDGET LINE 167 As in the prior year budget, the 2013 -2043 budget contains no provision for capital purchases for the TRT Team. Amended Budget Budget 2012 -2013 2013 -2014 TOTAL BJB/bb 6 -21- 13/9 -16 -13 86 FINAL 001 - 5220 - 064 -016 CAPITAL PURCHASES - BOAT TEAM - BUDGET LINE 168 The 2013 -2014 Budget contains no provision for capital equipment for the Boat/Rescue Team Amended Budget Budget 2012 -2013 2013 -2014 $ 5,000 $ - TOTAL 1 $ 5,000 1 $ - 001 - 5220 - 064 -008, 400 - 403 CAPITAL PURCHASES - TRAINING EQUIPMENT- BUDGET LINE 169 Amended Budget Budget 2012 -2013 2013 -2014 Medical Training Equipment $ - $ 25,000 TOTAL $ - $ 25,000 001 -5220- 064 -004 CAPITAL PURCHASES - VEHICLES - BUDGET LINE 170 The 2013 -2014 budget reflects a 13% reduction in budgeted vehicles as compared to the prior year budget. Polaris Off Road Response Vehicle Replacement Vehicle Amended Budget Budget 2012 -2013 2012 -2013 $ - $ 18,025 $ 55,000 $ 30,000 TOTAL 1 $ 55,000 is 48,025 BJB /bb 8- 21- 13/9 -16 -13 87 FINAL 001 - 5220 - 064 -019. 110 -113 CAPITAL PURCHASES - SHOP EQUIPMENT- BUDGET LINE 171 As with the 2012 -2013 budget, no provision has been made for the purchase of capital equipment for the shop facility. Amended Budget Budget 2012 -2013 2013 -2014 TOTAL 001 - 5220 - 064 -023 CAPITAL PURCHASES - LOGISTICS/WAREHOUSE-BUDGET LINE 172 No provision for Capital Purchases for the LogisticsMarehouse is made in the 2013 -2014 budget. Amended Budget Budget 2012 -2013 2013 -2014 TOTAL 1 $ - 1 $ - 001 - 5220 - 064 -015 CAPITAL PURCHASES - HAZMAT TEAM - BUDGET LINE 173 As with the prior year's budget, there is no provision for capital hazmat equipment Amended Budget Budget 2012 -2013 2013 -2014 TOTAL 1 $ - $ BJB /bb 8- 21- 13/9 -16 -13 88 FINAL 001 - 5220 - 064 -014 CAPITAL PURCHASES - FIRE APPARATUS - BUDGET LINE 174 There is no provision in the 2013 -2014 budget for the purchase of a replacement apparatus. Replacement Engine Amended Budget Budget 2012 -2013 2013 -2014 $ 454,106 $ - TOTAL 1 $ 454,1061$ - 001 - 5220 - 064 -007 CAPITAL PURCHASES - DIVE TEAM - BUDGET LINE 175 There are no Dive Team capital purchases provided for in the 2013 -2014 budget. Amended Budget 2012 -2013 $ Budget 2013 -2014 TOTAL 1 $ - 1 $ - 001 - 5220 - 064 -011 CAPITAL PURCHASES - FIRE PREVENTION - BUDGET LINE 176 Amended Budget Budget 2012 -2013 2013 -2014 TOTAL 001 - 5220 - 064 -018 CAPITAL PURCHASES - LAND - BUDGET LINE 178 There are no land purchases provided for in the 2013 -2014 budget. Amended Budget Budget 2012 -2013 2013 -2014 TOTAL $ - $ BJB /bb 8 -21- 13/9 -16 -13 89 FINAL ASSIGNED RESERVES - 2012 -2013 In September of 2002, the Board of Fire Commissioners created Designated Reserves in the General Fund. These Designated Reserves have expanded in both classification and amount over the last several fiscal years as the Board has continued to identify the funding of these reserves as a priority for the District, especially during these times when future property values are anticipated to decline. Effective June 15, 2010, pursuant to Governmental Accounting Standards Board Statement Number 54 ( "GASB 54 "), new classifications for reserves were established In accordance with GASB 54, the Board of Fire Commissioners changed the previous classification of "designated" reserves to "assigned" reserves, indicating that any change to such reserve amounts or classifications must be accomplished by official the official Board action of adoption of a Resolution In previous years, designated or assigned reserves were established to meet future specific funding needs for projects, replacement of equipment,etc. However, with the decline in property values and resulting decrease in revenue, committed reserves have now been established to identify the funds necessary to maintain operations. Budgeted assigned reserves as of 9 -30 -13 are as follows: Assigned Reserves Operating Reserve - 1st Quarter Expenses Minimum Operating Reserve per Policy ALS Equipment Protective Gear Vehicle Replacement Fire Equipment Emergency Reserve Radio Replacement Station Improvements & Equipment Station #46 Improvements Fire Apparatus Total- Assigned Reserves Total Reserves Projected 9 -30 -13 Amended Budget 9/30/2013 $ 6,500,000 $ 2,600,000 $ 140,679 $ 75,000 $ 75,000 $ 200,000 $ 713,822 $ 150,000 $ 350,000 $ 20,900 $ 1,500,000 $ 12,325,401 $ 12,325,401 BJB /bb 8 -21- 13/9 -16 -13 90 final 91 BJB /bb 8-21- 13/9 -16 -13 FINAL Assigned Reserves 9 -30 -14 Cate o Budgeted Balance 9 -30 -13 Spent 13 -14 Reallocated 13 - 14 Balance 9 -30 -14 Operating Reserve - 1 st Quarter Expenses $ 6,500,000 $ 6,500,000 $ 6,500,000 $ 6,500,000 Minimum Operating Reserve Per Policy $ 2,600,000 $ - $ - $ 2,600,000 Health Insuranc Claim Reserve $ - $ 305,996 $ 305,996 ALS Equipment $ 140,679 $ 111,000 $ 29,679 Protective Gear $ 75,000 $ 56,141 $ 56,141 $ 75,000 Vehicle Replacement $ 75,000 $ 48,025 $ 48,025 $ 75,000 Fire Equipment $ 200,000 $ 127,000 $ 127,000 $ 200,000 Emergency Reserve $ 713,822 $ - $ 334,113 $ 379,709 Fire Apparatus $ 1,500,000 $ - $ 231,549 $ 1,268,451 Community Outreach $ 3,500 Radio Replacement $ 150,000 $ 128,000 $ 22,000 Station Improvements & Equip. $ 350,000 $ 200,000 $ 150,000 St. #46 Improvements $ 20,900 $ - $ - $ 20,900 Total-Assigned Reserves $ 12,325,401 $ (6,970,166) $ 6,271,500 $ 11,626,735 Total- Unassigned Reserves $ - $ Total Reserves Projected 9- 30-12 and 9 -30 -13 $ 12,325,401 $ 11,626,735 91 BJB /bb 8-21- 13/9 -16 -13 FINAL