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NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT
BOARD OF FIRE COMMISSIONERS
M. James Burke . Christopher L. Crossan . Norman E. Feder ■ J. Christopher Lombardo ■ John 0. McGowan
September 29, 2017
Mr. Derek Johnson, General Accounting Manager
Clerk of the Circuit Court, Finance Department
3299 Tamiami Trail East, #403
Naples, FL 34112
Sent via Federal Express
Dear Mr. Johnson:
Enclosed please find the following:
1. Copy of Resolution 17-022 of the North Collier Fire Control & Rescue District, adopting the
final millage rate for the North Naples Service Delivery Area for the fiscal year 2017-2018.
2. Copy of Resolution 17-023 of the North Collier Fire Control & Rescue District, adopting the
final millage rate for the Big Corkscrew Island Service Delivery Area for the fiscal year
2017-2018.
3. Copy of Resolution 17-024 of the North Collier Fire Control & Rescue District, adopting the
final impact fee rates for the North Collier Fire Control & Rescue District for fiscal year
2017-2018.
4. Copy of Resolution 17-025 adopting the Final Budget for the North Naples Service Delivery
Area for the fiscal year 2017-2018 for the General Fund and the Inspection Fee Fund.
5. Copy of Resolution 17-026 adopting the Final Budget for the Big Corkscrew Island Service
Delivery Area for the fiscal year 2017-2018 for the General Fund.
6. Copy of Resolution 17-027 adopting the Final Budget for the Impact Fee Fund for the North
Collier Fire Control & Rescue District for the fiscal year 2017-2018.
7. Copy of the Budget for the fiscal year 2017-2018 for the General Fund, the Impact Fee
Fund and the Inspection Fee Fund for the North Naples Service Delivery Area, the Big
Corkscrew Island Service Delivery Area and the North Collier Fire Control & Rescue
District.
8. Audit for the fiscal year ended 9-30-16.
Very truly yours,
V
� <---
BECKY BRONSDON
Chief Financial Officer
1885 Veterans Park Drive Naples, FL 34109 ■ (239) 597-3222 ■ Fax (239) 597-7082 0 www.northcollierfire.com
RESOLUTION 17-022
A RESOLUTION OF THE NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT OF
COLLIER COUNTY FLORIDA, ADOPTING THE FINAL LEVY OF AD VALOREM TAXES FOR THE
NORTH NAPLES SERVICE DELIVERY AREA FOR FISCAL YEAR 2017-2018, PROVIDING FOR
AN EFFECTIVE DATE.
WHEREAS, sections 6(a) and (b) of the North Collier Fire Control and Rescue
District's Charter found in section 3 of chapter 2015-191, laws of Florida, and Section 6
of chapter 2015-191, Laws of Florida authorizes the North Collier Fire Control and Rescue
District to levy an ad valorem taxation on property within its boundaries in Collier County
in the North Naples Service Delivery Area in an amount not to exceed 1 mills; and
WHEREAS, the North Collier Fire Control and Rescue District on September 28, 2017
adopted Fiscal Year 2017-2018 Final Millage Rate for the North Naples Service Delivery
Area following the public hearing required by section 200.065, Florida Statutes; and
WHEREAS, the gross taxable value for operating purposes not exempt from ad
valorem taxation within the North Collier Fire Control and Rescue District, North Naples
Service Delivery Area, has been certified by the Collier County Property Appraiser as
$30,842,221,363;
NOW, THEREFORE, BE IT RESOLVED by the BOARD OF FIRE COMMISSIONERS OF
THE NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT of Collier County Florida, that
the Fiscal Year 2017-2018 operating millage rate for the North Collier Fire Control and
Resolution 17-022
September 28, 2017
Page 2 of 3
Rescue District, North Naples Service Delivery Area, is 1.00 mills per $1,000.00, which is
more than the rolled -back rate of .9021 mills per $1,000.00 by 10.85%. Such millage rate
will be collected pursuant to the same manner and form as county taxes.
This resolution shall take effect immediately upon its adoption.
The foregoing resolution was offered by Commissioner Lo mea pnp
who moved its adoption.
The motion was seconded by Commissioner CRD. SA1J and the
Vote was as follows:
Commissioner M. James Burke:
❑ Yay
fi lgay
Commissioner Christopher L. Crossan:
fd'Pay
❑ Nay
Commissioner Norman E. Feder:
U-1—ay
❑ Nay
Commissioner John 0. McGowan:
[;Hay
❑ Nay
Commissioner J. Christopher Lombardo
EY ray
❑ Nay
Duly passed on this 28th day of September, 2017 by the Board of Fire Commissioners of
the North Collier Fire Control and Rescue District.
Resolution 17-022
September 28, 2017
Page 3 of 3
i T y r
RESOLUTION 17-023
A RESOLUTION OF THE NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT OF
COLLIER COUNTY FLORIDA, ADOPTING THE FINAL LEVY OF AD VALOREM TAXES FOR THE
BIG CORKSCREW ISLAND SERVICE DELIVERY AREA FOR FISCAL YEAR 2017-2018,
PROVIDING FOR AN EFFECTIVE DATE.
WHEREAS, sections 6(a) and (b) of the North Collier Fire Control and Rescue
District's Charter found in section 3 of chapter 2015-191, Laws of Florida, and Section 6
of chapter 2015-191, Laws of Florida authorizes the North Collier Fire Control and Rescue
District to levy an ad valorem taxation on property within its boundaries in Collier County
in the Big Corkscrew Island Service Delivery Area in an amount not to exceed 3.75 mills;
and
WHEREAS, the North Collier Fire Control and Rescue District on September 28, 2017
adopted Fiscal Year 2017-2018 Final Miilage Rate for the Big Corkscrew Island Service
Delivery Area following the public hearing required by section 200.065, Florida Statutes;
and
WHEREAS, the gross taxable value for operating purposes not exempt from ad
valorem taxation within the North Collier Fire Control and Rescue District, Big Corkscrew
Island Service Delivery Area, has been certified by the Collier County Property Appraiser
as $1,509,823,359;
Resolution 17-023
September 28, 2017
Page 2 of 3
NOW, THEREFORE, BE IT RESOLVED by the BOARD OF FIRE COMMISSIONERS OF
THE NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT of Collier County Florida, that
the Fiscal Year 2017-2018 operating millage rate for the North Collier Fire Control and
Rescue District, Big Corkscrew Island Service Delivery Area, is 3.50 mills per $1,000.00,
which is more than the rolled -back rate of 3.2268 mills per $1,000.00 by 8.47%. Such
millage rate will be collected pursuant to the same manner and form as county taxes.
This resolution shall take effect immediately upon its adoption.
The foregoing resolution was offered by Commissioner C R wss,��
who moved its adoption.
The motion was seconded by Commissioner Lo M g PI, (DO , and the
Vote was as follows:
Commissioner M. James Burke: ❑ Yay
M- iy
Commissioner Christopher L. Crossan: G?la-y
❑ Nay
Commissioner Norman E. Feder: 121a
❑ Nay
Commissioner John O. McGowan: [Kay
❑ Nay
Commissioner J. Christopher Lombardo V ay ❑ Nay
Duly passed on this 28th day of September, 2017 by the Board of Fire Commissioners of
the North Collier Fire Control and Rescue District.
Resolution 17-023
September 28, 2017
Page 3 of 3
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT
RESOLUTION 17-024
A RESOLUTION OF THE NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT OF
COLLIER COUNTY, FLORIDA, IMPOSING TENTATIVE IMPACT FEE RATES FOR THE NORTH
COLLIER FIRE CONTROL AND RESCUE DISTRICT FOR FISCAL YEAR 2017-2018; PROVIDING
FOR AN EFFECTIVE DATE.
WHEREAS, impact fees are a funding mechanism that a local government may
utilize to pay for public improvements that are necessary to serve new growth; and
and
WHEREAS, impact fees must satisfy a dual rational nexus test to be constitutional;
WHEREAS, the dual rational nexus test requires a local government to show a
reasonable nexus between the local government's need for additional capital facilities
and the new construction and that a special benefit is conferred upon the fee payers; and
WHEREAS, Subsection 8 of section 6 of the North Collier Fire Control and Rescue
District's Charter within section 3 of chapter 2015-191, Laws of Florida, authorizes the
North Collier Fire Control and Rescue District to assess impact fees for capital
Improvements on new construction within its boundaries; and
WHEREAS, Resolution 16-017 established new impact fee rates that are effective
October 1, 2016, which were based upon the most recent and localized data, as
evidenced by the Impact Fee Update Study dated October 13, 2015, and created new
impact fee land use categories; and
Resolution 17-024
September 21, 2017
Page 2 of 5
WHEREAS, the new impact fee rates established by Resolution 16-017, and
amended by Resolution 16-040, were adopted and noticed in compliance with Section
163.3180, Florida Statutes; and
WHEREAS, Collier County collects the impact fees for the District and charges an
administrative fee to cover Collier County's actual costs of such collection pursuant to
interlocal agreements dated September 27, 2016; and
WHEREAS, the final impact fee rates imposed by the Board of Fire Commissioners
for the North Collier Fire Control and Rescue District at a Public Meeting held on
September 28, 2017 for Fiscal Year 2017-2018 are the impact fee rates established by
Resolution 17-024 in compliance with Section 163.31801, Florida Statutes
NOW, THEREFORE, BE IT RESOLVED by the BOARD OF FIRE COMMISSIONERS OF
THE NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT of Collier County, Florida, that
the final rates for impact fees for Fiscal Year 2017-2018 are the impact fee rates adopted
in Resolution 17-017, which are as follows:
ReskkneW.
210
Single
- Less than 4,000 sf
du
1.71
$598.26
- 4,000 sf or greater
du
1.95
$682.23
220/222/2
30/232
Multi -Family
du
0.87
$304.38
240
Mobile Home / RV (Tied Down)
du
1.33
$465.31
Tic -*04 6000.
310/311 Hotel
room
0.81
$283.91
320 Motel
room
0.76
$266.38
251/253 Assisted Living Facility (ALF)/Retirement Community
du
1.00
$350.50
620 Nursing Home
bed
1.05
$368.03
ftavalfoak
416 RV Park
site
0.50
$175.25
420 Marina
berth
0.19
$66.60
430 Golf Course
18 holes
19.44
$6,813.72
n/a Bundled Golf Course
18 holes
5.83
$2,043.42
444 Movie Theater w/Matinee
screen
5.981
$2,095.99
n/a Dance Studios/Gyms 1
1,000 sf 1
2.22
$778.11
lnseltutrbns:
Resolution 17-024
September 21, 2017
Page 3 of 5
520
Elementary School (Private)
student
0.06
$21.03
522
Middle School (Private)
student
0.07
$24.54
530
High School (Private)
student
0.08
$28.04
540
University/Junior Colle a with 7,500 or fewer students
student
0.10
$35.05
550
University/Junior College with more than 7,500 students
student
0.07
$24.54
560
Church
seat
0.03
$10.52
565
Day Care
student
0.05
$17.53
610
Hospital
1,000 sf
1.37
$480.19
710
Office 6,000 sf or less
1,000 sf
1.00
$350.50
Office 6,001- 100,000 sf 1,000 sf 1.19
$417.10
Office 100,001- 200,000 sf 1,000 sf 1.01
$354.01
Office 200,001- 400,000 sf 1,000 sf 0.85
$297.93
Office greater than 400,000 sf 1,000 sf 0.77
$269.89
720
Medical Office/Clinic 10,000 sf or less
1,000 sf
1.14
$399.57
Medical Office/Clinic greater than 10,000 sf 1,000 sf 1.66
$581.83
770
Business Park (Flex Space)
1,000 sf
0.96
$336.48
iPeGotL
Retail 100,000 gsf or less
1,000 gsf
2.46
$862.23
Retail 100,001- 150,000 gsf 1,000 gsf 2.25
$788.63
Retail 150,001- 200,000 gsf 1,000 gsf 2.30
$806.15
Retail 200,001- 400,000 gsf 1,000 gsf 2.34
$820.17
Retail 400,001- 600,000 gsf 1,000 gsf 2.44
$855.22
Retail 600,001- 1,000,000 gsf 1,000 gsf 2.42
$848.21
Retail greater than 1,000,000 gsf
1,000 gsf
2.32
$813.16
841
New/Used Auto Sales
1,000 sf
1.47
$515.24
849
Tire Superstore
1,000 sf
1.34
$469.67
850
Supermarket
1,000 sf
2.05
$718.53
851
Convenience Market
1,000 sf
5.4A
$1,917.24
853
Convenience Store w/ Gas Pumps:
4 or less fuel positions fuel pos. 4.35
$1,524.68
5-6 fuel positions fuel pos. 3.70
$1,296.85
7-8 fuel positions fuel pos. 3.29
$1,153.15
9-30 fuel positions fuel pos. 2.94
$1,030.47
11-12 fuel positions fuel pos. 2.75
$963.88
13 or more fuel positions fuel pas. 2.59
$907.80
862
Home Improvement Superstore
1,000 sf
1.81
$634.41
881
Pharmacy/Drug Store with and wo/Drive-Thru
1,000 sf
1.96
$686.98
890
Furniture Store
1,000 sf
0.24
$84.12
911
Bank/Savings Walk -In
1,000 sf
2.23
$781.62
912
Bank/Savings Drive -In
1,000 sf
2.28
$799.14
931
Low -Turnover Restaurant
seat
0.22
$77.11
932
High -Turnover Restaurant
seat
0.27
$94.64
934
Fast Food Rest. w/Drive-Thru
1,000 sf
8.90
$3,119.45
941
Quick Lube
service bay
1.16
$406.58
944
Gasoline/Service Station
fuel pos.
1.91
$669.46
947
Self -Service car Wash
service bay
0.87
$304.94
948
jAutomated Car Wash
1,000 sf
1.76
$616.88
Resolution 17-024
September 21, 2017
Page 4 of 5
n/a
ILuxury Auto Sales
I 1,000 sf 1
1.03
$361.02
hwuswd.,
Commissioner Norman E. Feder:
M-Ya�y7
❑ Nay
Commissioner John O. McGowan:
110
Light Industrial
1,000 sf
0.69
$241.85
140
Manufacturing
11000 sf
0.50
$175.25
150
Warehousing
1,000 sf
0.28
$98.14
151
Mini -Warehouse
1,000 sf
0.06
$21.03
No reduction in the assessed impact fee rate is authorized and the provisions
within Resolution 16-017 are applicable.
This resolution shall take effect immediately upon its adoption.
The foregoing resolution was offered by Commissioner L m&apn
who moved its adoption.
The motion was seconded by Commissioner �U(�.�e , and the
Vote was as follows:
Commissioner M. James Burke:
133 ay
❑ Nay
Commissioner Christopher L. Crossan:
E&Ya—y
❑ Nay
Commissioner Norman E. Feder:
M-Ya�y7
❑ Nay
Commissioner John O. McGowan:
UK7ay
❑ Nay
Commissioner J. Christopher Lombardo
:
❑ Nay
Duly passed on this 28th day of September, 2017 by the Board of Fire Commissioners of
the North Collier Fire Control and Rescue District.
Resolution 17-024
September 21, 2017
Page 5 of 5
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT
i. -i. k-nnat,vpner wrnuaruv
RESOLUTION 17-025
A RESOLUTION OF THE NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT OF
COLLIER COUNTY FLORIDA, ADOPTING THE FINAL BUDGET FOR THE NORTH NAPLES
SERVICE DELIVERY AREA GENERAL FUND FOR FISCAL YEAR 2017-2018; PROVIDING FOR
AN EFFECTIVE DATE.
WHEREAS, the North Collier Fire Control and Rescue District of Collier County,
Florida, on September 28, 2017 held a public hearing as required by Florida Statute
200.065; and
WHEREAS, the North Collier Fire Control and Rescue District of Collier County,
Florida, set forth the final appropriations for the North Naples Service Delivery Area in the
amount of $29,046,449 and final revenue estimates in the amount of $30,614,344 for
the General Fund for the Fiscal Year Fiscal Year 2017-2018; and
NOW, THEREFORE, BE IT RESOLVED by the BOARD OF FIRE COMMISSIONERS OF THE
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT of Collier County Florida, that the
Fiscal year 2017-2018 Final Budget for the General Fund for the North Naples Service
Delivery Area be adopted.
This resolution shall take effect immediately upon its adoption.
The foregoing resolution was offered by Commissioner LO m &0'00
who moved its adoption.
The motion was seconded by Commissioner Ckssa>y , and the
Resolution 17-025
September 28, 2017
Page 2 of 2
Vote was as follows:
Commissioner M. James Burke:
Commissioner Christopher L. Crossan:
Commissioner Norman E. Feder:
Commissioner John O. McGowan:
Commissioner J. Christopher Lombardo
❑ Yay
❑ Nay
❑ Yay
❑ Nay
❑ Yay
❑ Nay
❑ Yay
❑ Nay
❑ Yay
❑ Nay
Duly passed on this 28th day of September, 2017 by the Board of Fire Commissioners of
the North Collier Fire Control and Rescue District.
NORTH COLDER FIRE
//) / z
M. Jameszwkm
Christop . Crossan
Nor4n Fe
John O. McGowan
LAND RESCUE DISTRICT
RESOLUTION 17-026
A RESOLUTION OF THE NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT OF
COLLIER COUNTY FLORIDA, ADOPTING THE FINAL BUDGET FOR THE BIG CORKSCREW
ISLAND SERVICE DELIVERY AREA GENERAL FUND FOR FISCAL YEAR 2017-2018;
PROVIDING FOR AN EFFECTIVE DATE.
WHEREAS, the North Collier Fire Control and Rescue District of Collier County,
Florida, on September 28, 2017 held a public hearing as required by Florida Statute
200.065; and
WHEREAS, the North Collier Fire Control and Rescue District of Collier County,
Florida, set forth the final appropriations for the Big
Corkscrew Island Service Delivery Area in the amount of $5,529,687 and final revenue
estimates in the amount of $5,311,591 for the General Fund for the Fiscal Year Fiscal Year
2017-2018; and
NOW, THEREFORE, BE IT RESOLVED by the BOARD OF FIRE COMMISSIONERS OF
THE NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT of Collier County Florida, that
the Fiscal year 2017-2018 Final Budget for the General Fund for the Big Corkscrew Island
Service Delivery Area be adopted.
This resolution shall take effect immediately upon its adoption.
The foregoing resolution was offered by Commissioner CRossp, 0
who moved its adoption.
The motion was seconded by Commissioner N\ , C ) k tj and the
y
i
Resolution 17-026
September 28, 2017
Page 2 of 2
Vote was as follows:
Commissioner M. lames Burke: 0-Yay ❑ Nay
Commissioner Christopher L. Crossan: tray ❑ Nay
Commissioner Norman E. Feder: �ra'y ❑ Nay
�
Commissioner John O. McGowan: ❑ Nay
Commissioner J. Christopher Lombardo ;/Yay ❑ Nap Y
Duly passed on this 28th day of September, 2017 by the Board of Fire Commissioners of
the North Collier Fire Control and Rescue District.
NORTH COWER FIRE CONTROL AND RESCUE DISTRICT
cuwui)*!
Riseue
X203.5
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FISCAL YEAR 2017-2018 BUDGET
FINAL BUDGET HEARING
SEPTEMBER 28, 2017
a
9
North Collier Fire Control and Rescue District
Fiscal Year 2017-2018 Budget
TABLE OF CONTENTS
GeneralInformation..................................................................................................... 3
GeneralFund Summary................................................................................................ 8
General Fund Summary Budget ..........................
Impact Fee Fund Budget Summary .....................
Impact Fee Fund Budget .....................................
Inspection Fee Fund Summary ...........................
Inspection Fee Fund Budget ................................
Line Item Budget ..................................................
2
.............................................. 14
.............................................. 20
.............................................. 21
.............................................. 22
..................... 23
..................... 24
9
North Collier Fire Control and Rescue District
Fiscal Year 2017-2018 Budget
BOARD OF FIRE COMMISSIONERS
Norman E. Feder, Chairman
J. Christopher Lombardo, Vice -Chairman
Christopher Crossan, Treasurer
M. James Burke, Commissioner
John McGowan, Commissioner
f
Norman Feder
Chris Lombardo
Christopher Crossan
M. James Burke
3
John McGowan
9
North Collier Fire Control and Rescue District
Fiscal Year 2017-2018 Budget
DISTRICT ADMINISTRATION
James M. Cunningham
Fire Chief
Rita Greenberg
Deputy Chief of Accreditation
Becky Bronsdon
Chief Financial Officer
Jorge Aguilera
Assistant Chief of Emergency Medical Services & Training
Eloy Ricardo
Assistant Chief of Life Safety & Fire Prevention
Eric Watson
Assistant Chief of Fleet
Robert Smith
Operations Chief
9
North Collier Fire Control and Rescue District
Fiscal Year 2017-2018 Budget
BUDGET PLANNING CALENDAR
FISCAL YEAR 2017-2018
June 1, 2017 Estimated Preliminary Property Value Provided by
Collier County Property Appraiser
June 27, 2017 Budget Workshop #1
5:30 p.m.
Station 45
July 13, 2017 Board of Fire Commissioners Establishe
Preliminary Maximum Millage Rate for DR -420
at July 13, 2017 Regular Board Meeting
August 10, 2017
September 21, 2017
(Rescheduled due to
Hurricane Irma)
September 28, 2017
Budget Workshop #2
1:30 p.m.
Station 45
Tentative Budget Hearing
5:30 p.m.
Station 45
Final Budget Hearing
5:30 p.m.
Station 45
5
0
North Collier Fire Control and Rescue District
Fiscal Year 2017-2018 Budget
OUR MISSION:
The mission of the North Collier Fire Control and Rescue District is to protect lives and
property in an efficient, yet effective manner, while maintaining the utmost level of
respect for one another and illustrating a high standard of ethics and dedication to the
care of our customers.
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.
"Honor, Service, Pride"
6
North Collier Fire Control and Rescue District
Fiscal Year 2017-2018 Budget
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT
9 �-, 140
ASSISTANT CHIEF
_ _ ASSISTANT CHIEF _ ASSISTANT CHIEF
R PREVIFE ENTION OPERATIONS '"""' EMSfMINING
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FIRE CHIEF
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CHIEF FINANCIAL
OFFICER � DEPUTY CHIEF
tapcin EXECUTIVE ACCREDITATION DIRECTOR
De'D�tY Dire[tur
of fYrWnce
ASSISTANT CHIEF
FLEET &
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AOCREDRATION
7
9
North Collier Fire Control and Rescue District
Fiscal Year 2017-2018 Budget
GENERAL FUND SUMMARY
The General Fund Budget reflects a millage rate of 1.00 mils in the North Naples SDA and
a millage rate of 3.50 mils in the Big Corkscrew SDA.
North Naples SDA Property Values and Millage Rates
D.UUW
4.5000
4.0000
3.5000
3.0000
2.5000
2.0000
1.5000
1.0000
0.5000
0.0000
c
2014-2015
2015-2016
1 2016-2017
2017-2018
®Appraised Property Value
$24,230,360,813
$26,147,933.475
$28.533.716,727
$30.842.221,363
—m--Millage Rate 1
0.9500
0.9500
0.9500
1.0000
$35 000.000,000
$30.C*O 000,000
$25 WO ",000
$20 WO, LW. 000
$15,000,000,000
$10,000,000,000
$5,000,000,000
North Collier Fire Control and Rescue District
Fiscal Year 2017-2018 Budget
Big Corkscrew SDA Property Values and Millage Rates
4.5000
40000
3.5000
30000
2.5000
2.0000
1.5D00
1 0000
0.5000
0.0000
2014-2015
2015-2016 1
20167017 1
2017-2018
®Appma-d Property Value
$1,036,864.318
$1,180,436,524
$1,307,618436
$1,509,823,359
o- Millage Rafe
3.5000
3.4500
3.4500
3 5000
$1,600,000,000
$1,400,000,000
$1,200,000,000
$1.000,000,000
$800,000,000
$600,000,000
$4 D0, D00, 000
$200,000,000
$-
9
North Collier Fire Control and Rescue District
Fiscal Year 2017-2018 Budget
GENERAL FUND REVENUE
Total General Fund revenue for the North Collier District is $35,925,935, or 9.93% more
than the prior year.
Increase in revenue is due to the increase in taxable property value and the resulting
increase in Ad Valorem revenue. The Board decided to levy millage rates of 1.00 in the
North Naples Service Delivery Area and 3.50 in the Big Corkscrew Island Service Delivery
Area following the financial impact of Hurricane Irma and the anticipated loss of an
estimated $1 million in Ad Valorem revenue with the institution of the increased
homestead exemption created during the 2017 legislative session which will be placed on
the 2018 General Election ballot. As noted below, Ad Valorem revenue constitutes 95%
of General Fund revenue.
,<__.00o,o00
SS 00",003
52-5,000,000
- 0; ;.;OO' OOS
General Fund Revenue
Ac valcrem Inte,est Fees for Service Other Income
■ General Fund Revenue
10
9
North Collier Fire Control and Rescue District
Fiscal Year 2017-2018 Budget
GENERAL FUND EXPENSES
Total budgeted expenses for the North Collier District are $34,576,136, or 2% less than
the prior fiscal year.
• Personnel expenses constitute 83% 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 2017-2018 budgeted personnel expenses reflect a decrease
of $248,446 as compared to the prior fiscal year. This decrease is possible even
though the Collective Bargaining Agreement requires increases to bargaining unit
employee wages, because 12 firefighter positions budgeted in the 16-17 fiscal year to
staff a new station were not filled, several vacated positions were not backfilled, and
the completion of the Early Retirement Incentive initiated October 1, 2016.
• Operating expenses represent those costs associated with operating and maintaining
the District's facilities, equipment, apparatus and services. Operating expenses
contained within the 2017-2018 budget reflect an increase of $128,475 or 3% as
compared to the prior year. This increase is due to contractual or external increases,
including the cost of fuel, auto, liability and property insurance, fees payable to the
Collier County Tax Collector, increases in professional fees to include a fire assessment
fee study and the FGCU Wage and Benefit Study, and increases in the cost to maintain
the District's computer network system.
• Debt Service expenses represent the District's principal and interest costs on a lease
to purchase for Lucas chest compressors, which will be paid in full by April of 2018, a
new lease to purchase three fire engines and a ladder truck approved by the Board in
January of 2016 which begins in November of 2016, and another lease to purchase a
75' ladder truck approved by the Board at the April 20, 2017 meeting. Total Debt
Service for 2017-2018 is $519,775, representing an increase of $211,034 due to the
addition of the ladder truck lease.
• 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 2017-
2018 budget represent a decrease of $900,084 as compared to the 2016-2017
budgeted amount. The decrease is the result of the deletion and deferment of
multiple capital purchases in an effort to reduce overall General Fund costs.
11
0
North Collier Fire Control and Rescue District
Fiscal Year 2017-2018 Budget
GENERAL FUND EXPENSES
General Fund Expenses
■ Personnel ■ Operating ■ Debt Service ■ Capital
12
North Collier Fire Control and Rescue District
Fiscal Year 2017-2018 Budget
RESERVES
Assigned Reserve Caegonit
Budgeted Balance 9-30-16
C. ism
Awlmb 142 I'm
Addition to or (use) of Reserve
Assigned
Reserves
Reallocated 17-
i6
Reserve Balance
9.3D-18
Operating Reserve -is
Quarter eases
$ 7,250,000
$ 7,250,000
Minimum Operating Reserve
Per Policy
S 2,600,000
$ 2,600,000
Health insurance Oalm Reserve S
328,085
$
21,915
$ 350,000
Apparatus Lease Pay Off
$
1,351,499
$ 1,351499
ALS/Medical Equipment
Fire Prevention Bureau
$ 274,242
$ (7,197)
S 267,045
Station improvements i Equip.
S 64,087
5
4,518
$ 68,605
St. #461mprovements
$ 20,936
S
(20,936)
$
TOTAL ASSHMED RESIERA
$ 10,537,350
$
1,356,996
S (7,197) $
11,887,149
RESERVE SUMMARY
Establishment of Lease Pay
Off Reserve
$ 1,351,499
Allocation of Existing
Reserve
$ (7,197)
Increase to Health
Insurance Claim Reserve
$ 21,915
Addition to Station
Improvements
$ 4,518
Use of St. 46 Improvement
Reserve
$ (20,936)
Total Addition to Reserves
17.18
S 1,349,799
13
GENERAL FUND-2017-2018
Amended
Amended
Percentage of
-
Bud 16-17 Estimated
B
t6-17 E49matW
8 16.17
Difference
16-17
Difference 16-17
p17 t
NN SDA 9.30-17 NN SDA
Be SDA 9.30.17 Be SDA
Nord) Collier
vs/ 17-18
vs. 17-18
Balance Forwartl-Assigned
IS
11.450923 S 11,450,923
$
1,831,665 S 1,831,665
S 13,282,588
Balance Forward-Unassi netl
-
S
11,450,923 S 11,450,923
$
1,831,665 E 1,831,865
S 13,282,588 -
1
S
25,751,679 f 25,751,679
S
4325,186 $ 4,325,186
E 30,076865
$
4243.4013
14.11% 1
2 C.C.-Ad Val. over 95%
$
19,185 $ 375,144
$
- $ 69,745
E 19,185
1 51
2
3 Interest-General
$
49,500 $ 34,500
r S
500 $ 3,000
r $ 50,000
r1 S
72,500
-25.00% 3
4 Interest-CD
$
20,000 $ 10,000
S 20,000
r
$
0.00% 4
5 Interest-Ad Valorem
S 1 650
$ 282
S
S
5
Fire Watch and Spec. Event
6 Fees
$
50,000 S 50,000
$
15,DOD S 15,000
$ 65,000
S
15,00D
23.08% 6
7 Omupatimal Lic. Fees
see
If,. 10 see line 10 -
see line
10 see line 10
see line 10
7
8 Flow Test
see
line 10 see line 10
see line
10 see line 10
see line 10
8
9 Hrant Maintenance Fees
see
line 10 see line 10
see line
10 see line 10 -
see If" 10
9
Ire Prevention .I
Services (Formerly lines 13,
10 14, 15, 16, 21, 28,33
$
700,000 $ 482,474
S
150 $ 150
S 700,150
S
204,727
-29.24% 10
17 Service Fees-Other
see
line 10 see line 10
- see lin¢
10 see line 10 -asissmi
11
12 State & Federal Grants
$
537,500 $ 460,510
S
537,500 $ 537,500
S 1,075000
r
E
664,000
fi1.77% 12
State Revenue Sharing FF
73 Su lemental
S
48,834 $ 48.830
S
7,976 S 8500
f 58,870
S
8,231
-14.49% 17
14 Key Boxes
see
line 10 -lin 10
- see line
10 see line 10
see line 10 -
14
15 Reins tion Fees
$
100 $
S 100
15
16 Rental - Celi Tower
$
60,000 S 60,000
$
77,500 S 77,500
r r t r S 137,500
S
35,995
18
17 Station Rental-EMS
$
38,310 $ 38,310
E 38,310
$
3,345
17
18 Other Rental
$
65,000 S 65,0130
f 65,000
$
23,000
35.38% 18
19 Donalions IS Grants
$
1,000 $ 11,250
S 1,000
r
S
7,000
700.00% 19
20IDisposition of Fixed Assets
$ 34 000
$
$
20
Fire Inspection Fees-Existing
Zt Bltl s.
see
line 10 see line 10
see line
10 see line 10
- see line 10 -
21
22 Miac, Revenue
$
150,000 $ 100,000
f
10,000 S 10000
S 160,000
f
60,000
22
23 Mist. Rev.-Refunds/Reimb.
S
75.000 S160,556
I
S 40
S 75,000
S
50,000
23
24 Fire Training Center Fee
$
50,000 S 23,587
Irr
$ 50,000
$
(25,0001
24
25 Trainin Fees
S
10,000
25
26 Reimbursement-Overtime
S
90.000 S 20,000
S 90,000
S
60.000
X6.67% 26
False/Malfunctioning Alarm
27 Fees
see line
10 see line 10
see line
10 see line 10 -
see line 10
27
28 IFCD Interlocal A regiment
r t+r
S
30 000
100.00% 28
TOTAL INCOME
S
27,706108 $ 27.727,494
$
4.973.812 f 5048903
S 32679920
141
Health Plan
Physician - Clinic
:and Employes
Is
ant Recognition
Percentage of
Budget
18.17
surAgm
Budigat
18.17
8~
18.17
- Difference 16-17
Difference 16-17
NN SDA 430-1 NN S A
North
CoMer
vsi 17-18
vs. 17-18
112 Office E ui ment-Prevention
$
860 $
2,311
: $
140 $
378
S
1,000
$
0
0.00%
112
113 Fire Equipment
$
101,347 $
101,347
E
16553 $
16,553
S
117,900
r E
18700
-15.86%
113
114 Shop Equipment & Supplies
E
19,341 E
13,553
r $
3,159 E
2,214
• • r S
22,500
r S
3,000
-13.33%
114
Warehouse/Logistics
115 Supplies/Eq Supplies/E
S
5,158 E
5,472
E
842 E
894
S
6,000S
r
6,500
108.33%
115
Professional& other fees
S
$
116 Professional
$
202,006 f
210,311
$
32,994 $
34,350
S
235,000
r $
203,000
86.38%
176
117 Property Appraiser's Fees
E
217,044 $
217,044
$
35,450 S
35,450
$
252,494
S
0
0.00%
t17
118Collector's Fees
$
522,617 $
522,617
$
85,360 E
85,360
$
607,977
- : S
87,371
14.37%
118
119 Auditor
E
68,768 $
62,587
$
11,232 S
10,223
E
80,000
S
0.00%
179
120 Intentional) Left Blank
$
$
S
120
Miscellaneous
S
S
121 Water/Sewer Fee St 44
$
5,587 f
6,317
r $
913 $
1,032
S
6,500
f
1,069
16.45%
127
122 Travel& Per Diem
$
32,683 E
29,448
E
5,317 S
4,809
S
38,000
r S
28.000
-73.68%
122
123 PIO/Communi Outreach
E
2,837 1 E
2,837
S
463 E
463
S
3,300
• S
2400
72.73%
123
124 Intentional) Left Blank
$$
124
125 Vehicle Fuel/Oil
E
150,430 S
191,523
$
24,570 $
31,221
E
175,000
S
13,736
7.85%
125
Training and Education
126 Courses and Programs
S
179,090 S
175,079 -
f
29,226 $
28,596
$
208,316
r E
6,916
3.32%
126
127 Training Su lies/E ui ment
$
14,183 $
14,183
$
2,317 $
2,317
E
16,500
r S
3,000
-18.18%
127
128 Miscellaneous
$
8,596 E
8,596
E
1,404 E
1,404
S
10,000
r S
0.00%
126
129 Subscri tion/Dues
S
6,928 S
8,298
S
7,132 E
1,355
r S
8,060
S
7,555
93.73%
129
130 Subscription/Dues Prev
$
516 $
1,396
S
84 S
228
S
600
r S
0.00°h
130
131 Legal Advertisements
$
8,596 $
6,877
$
1,404 S1,123
S
10,000
• $
2,000
-20.00%
131
132 Dive Team
$
6,266 f
6,266
$
1,023 S
1,023
S
7,289
r $
5,489
-75.31%
132
Fire Prevention Materials &
133 Su lies
E
47,278 $
35,842
S
7,722 S
5,854
$
55,000
r E
25,000
i5.45°h
133
134 Haz Mat
E
13,754 $
4,298
E
2 246 E
702
$
16,000 IllE
15,000
-93.75%
134
135 Technical Rescue
E
8,725 $
4,296
S
1,425 f
702
f
10,150
r E
7,150
-70.44%
135
136 KA Team
S
S
136
137 Boat Team
E
4,974 S
4,974
S
816 S
876
S
5,790
r S
1,490
-25.73%
137
138 CERT Team
$
11,605 $
7,762
S
1,895 t
7,267
S
13,500
S
2,500
-16.52%
138
139 Contingencies
$
f
S
f
139
Total Op. Esp.
$
4,158 788 f
1786 565 '.
S
679 278 S
867 778
- S
4,838 004
TOTAL OPERATING 8
PERSONNEL EXPENSES
$
28,827,599 S
28,907,887
S
5,057,234 S
5,125,750
$
33,884,833
S
119,972
-0.35%
Prior Year Fund Balance
E
11,450,923 S
11 450,923
r rr E
1,831,665 $
1,831,665
$
13,282,588
r
Total Income
E
27,706,108 S
27,727494
E
4,973,812 E
5,046,903
$
32,679,920
Total Personnel & Operating
Expenses
E (28,827,599) S (29.207,665)
$
5,057,234 f (5,125,150)
S (33,884,833) .
Total Cash Reserve
S
10,329 432 S
9 970,732
S
1,748,243 S
1 753,118
S
12,077 675
AMWKWAmantlW
- Amended
Percentageof
1617
EWmataA
B
1.617
E,Wma/eC
8
N 16-17
Difference 16-17
Difference 16-17
NN 430-1t8d
17 BC SDA
Nw6t CaMNt
vs! 17-18
vs. 17-18
Debt Service
Equipment and Apparatus
140 Lease Principal
E 235,456 E
235,456
S
38,457 E
38,457
S
273,913
E
156,113
56.99%
14D
141 ^
E 64,322 E
64.322
S
10,506 E
10,506
f
74,828
$
14,921
141
Total Dabt Service
f 299.778
299
40 983 $
48,983
348,741
r
Capital
Station Improvements &
160E ui
$326,433 S
303,645
$
53,317 E
49,595
E
379,750
+ S
315,750
.63.15Yo
180
161 Fire antl Rescue E ui .
$ 180,689 $
160,776
r E
29,511 S
26,280
+ $
210,200
r $
160,200
-76.21%
161
162 Protective Gear
$ 138.396 $
102,768
r $
22,604 S
16785
+ E
161,000
r E
61000
-37.89%
162
163 Medical Equipment
S 73,066 S
73,066
$
11,934 f
11,934
$
85,000
$
85,000
-1 DO.00%
163
164 Communication Equip
S 8,596 $
8,596
f
1,404 S
1,404
$
10,000
S
10,000
-100.00%
164
165 Mee Equipment
S
1,908
$
312
E
S
185
166 Com uters
$ 146.132 $
93,445
S
23,868 E
15,263
$
170,000
+ $
105,000
.61.76%
166
167 TRT
f 9,713 $
9,713 -
$
1,587 $
1,587
$
11 300
E
11,300
-100.00%
167
168 Boat Team
E 35,67315
2,050
S
5,827 E
1,762
E
41,500
E
41,500
-100.DO%
168
169 Training Equipment
S
S
S
$
189
170 Vehicle Purchase
$ 34,879 E
15,942 -
S
5,696 S
2,768:
S
40575
r S
30,575
-75.35%
170
171 ShopEquipment
S 62,386 S
62,386
f
10,190 $
10,190
S
72,576
S
72,576
100.00%
171
172 L isbc;:arehouse
$
S
S
- $
172
173 HazMat Team
$ 5,673 S
$
927
S
6,500
E
6,600
-100.00%
173
174 Fire Apparatus
$
$
174
175 Dive Team
$ 2,650 $
E
433
$
3,083 -
E
3,083
100.00%
175
176 Fire Prevention
$ - $
E
- $
S
$
176
177Communi Outreach
E - $
S
- S
r S
r $
177
178 ^
f - $
S
- $
S
S
178
Total Capital Outlay
f 1,024,286 f
834295
S
167,298 S
137,860
$
1,191,554
Cash Reserves Betore Capital
and Debt Service Purchases
S 10,329,432 f
9,970,752
S
1,748,243 $
1,753,418
S
12,077,675
Debt Service - Capital
Equipment
E 299,778
$
48,963 $
48,963
$
348,741
Capital Purchases
E (1.024,286) E
834,295
+ E {167,298) E 1137,8601
+ $ 11,191,584)
Endma Cash Reserve
S 9,005 358 S
9,136 457
S
1,531.982 $
1 566,595
$
10,537,350
Personnel 8 OperatingEx
uses
E 26,827,599
M $
5,057,234 $
5,125,150
S
33,884,833
Debt Service
$ 299,778
E
48,963 $
48,963
E
348,741
Capital
$ 1,024,286
Holm
5
167,298 E
137,860
$
1,191,564
TOTAL EXPENSES
f 30,151,663 S
29207,685
f
%M.495 $
5311,973
S
35,425,158
$
849,022
-2.40%
9
North Collier Fire Control and Rescue District
Fiscal Year 2017-2018 Budget
IMPACT FEE FUND BUDGET SUMMARY
Chapter 2015-191, Florida Statutes, the District's enabling act, establishes the Board of
Fire Commissioners' right to assess impact fees.
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 March of 2015, the Board
engaged the consultant firm of Tindale -Oliver to prepare an updated impact fee study for
the new North Collier Fire Control and Rescue District. That study was completed and
accepted by the Board at the October, 2015 Board Meeting. The Board accepted the
population -based model of impact fee assessment, with the impact fee rate based on
property usage rather than square feet. Since there is one impact fee rate structure
assessed throughout the District, there is no need to segregate the Impact Fee revenue
and expenses by service delivery area.
Impact fee revenue recognized a significant increase during the 2014-2015 and 2015-
2016 fiscal years as a result of the growth in the District. However, with the adoption of
the new rate structure, revenues decreased by 35 per cent in the 2016-2017 fiscal year.
As such, budgeted impact fee revenue for the 2017-2018 year is based on current year
actual receipts and recognizes the decrease resulting from the implementation of the new
impact fee rate structure. The Board has engaged the firm that conducted the impact fee
rate study to review updated data to determine if the rates should be adjusted in the
future.
Impact Fee Budget Highlights:
o Emergency traffic signal for Station #42 (re -budgeted from 2016-2017)
o Debt service for property for a new station
o Allowance for construction in progress
PLO
NORTH COLLIER FIRE CONTROL & RESCUE DISTRICT
IMPACT FEE FUND BUDGET - 2017-2018
North Collier
Fire Control & Rescue District
INCOME
Amended Budget
Estimated
9-30-17
Final Budget 17 -
18
16-17
1 Impact Fees
$
2,000,000
$
1,300,000
$
1,300,000
2 Other
3Interest
$
1,000
$
6,598
$
6,000
TOTAL INCOME
$
2,001,000
$
1,306,598
$
1,306,000
EXPENSES
1 Collection Fees
$
71,000
$
71,000
$
71,000
2 Interest to General Fund
$
-
31 Repayment to General Fund
$
-
4 Debt Service Principal
$
57,500
$
57,500
$
57,500
5 Debt Service Interest
$
17,250
$
17,250
$
17,250
6 Construction in Progress
$
1,050,000
$
150,000
$
1,050,000
7 Station Construction
Office Equipment & Station
81 Equipment
$
75,000
9 Emergency Signal - St. 42
$
400,000
$
400,000
10 Apparatus
11 Protective Gear
$
50,000
12 Fire Equipment
$
75,000
Total Expenses
$
1,795,750
$
295,750
$
1,395,750
Fund Balance (Deferred
Revenue ) at 9-30
$
1,458,502
$
-
$
877,666
Income
$
2,001,000
$
1,306,598
$
1,306,000
Expenses
$
(2,581,836)
$
(295,750)
$ (1,595,750)
Fund Balance (Deferred
Revenue ) at 9-30
$
877,666
$
1,010,848
$
587,916
21
BJB/bb 8-15-17/9-19-17
9
North Collier Fire Control and Rescue District
Fiscal Year 2017-2018 Budget
INSPECTION/PLAN REVIEW FEE FUND BUDGET SUMMARY
In February of 2003, the Board of Fire Commissioners of the North Naples SDA 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.
In June of 2014, the Board of Fire Commissioners elected to assume the duties of fire code
plan reviews for the District, formerly performed by the Collier County Fire Code Official's
Office. Four plan reviewers were hired, and an Interlocal Agreement entered into with
Collier County to imbed the District's plan reviewers in the County offices to provide a
better level of service to the public.
The revenue generated by the fire code plan review and the inspection of new
construction is segregated into the Inspection/Plan Review Fee Fund, as are all
attributable expenses. The costs associated with the plan reviewers, as well as the
District's fire inspectors assigned to new construction inspections, are also allocated to
this fund. Where appropriate, a portion of an employee's wages and benefits are
allocated to this fund. The operating expenses associated with the plan review and new
construction inspection services are also allocated to this fund, including the annual lease
payment of $50,000 to Collier County.
As with impact fees, new construction inspection fees and plan review fees recognized a
significant increase during the 2014-2015 and 2015-2016 fiscal years, but were somewhat
reduced in the 2016-2017 fiscal year. As such, projected revenue for this fund reflects a
modest decrease of 2 per cent.
Expenses for the 2017-2018 year reflect a decrease of less than one per cent.
22
NORTH COLLIER FIRE CONTROL & RESCUE DISTRICT
INSPECTION FEE FUND 2017-2018
Amended Budge
Estimated
Final Budget
Variance
Percent of
2016-2017
Seipt.30,2017
2017-2018
16/17 vs. 17/18
Variance
INCOME
1 Inspection Fees
$
1,000,000
$
850,000
$
980,000
$
(20,000)
-2.00%
2 Plan Review Fees
$
1,000,000
$
850,000
$
980,000
$
(20,000)
-2.00%
3Interest
$
2,000
$
1,000
$
2,000
$
-
0.00%
Total Income
$
2,002,000
$
1,701,000
$
1,962,000
$
40,000)
-2.00%
Personnel Expenses
4 Salaries
$
1,209,508
$
1,069,072
$
1,230,430
$
20,922
1.73%
5 Professional Pay
$
6,000
$
9,000
$
9,600
$
3,600
60.00%
6 Overtime
$
30,000
$
10,000
$
50,000
$
20,000
66.67%
7 Sick Leave Pa
$
25,000
$
20,000
$
25,000
$
-
0.00%
8 Social Security
$
95,891
$
81,784
$
103,891
$
8,000
8.34%
9 Retirement - FRS
$
84,200
$
80,912
$
98,877
$
14,677
17.43%
10 Retirement - 175
$
55,700
$
56,700
$
55,700
$
-
0.00%
11 Disability Insurance
$
10,000
$
10,000
$
10,000
$
-
0.00%
12 Worker's Compensation
$
38,812
$
20,000
$
42,195
$
3,383
8.72%
13 Life/Health Insurance
$
198,210
$
189,270
$
198,210
$
-
0.00%
14 Employee Physicals
$
1,000
$
1,000
$
1,000
$
-
0.00%
Total Personnel Expenses
$
1,754,321
$
1,547,738
$
1,824,903
$
70,582
4.02%
O eratin Ex enses
16 Telephone
$
1,000
$
1,000
$
1,000
$
-
0.00%
17 Utilities
$
2,500
$
2,500
$
2,500
$
-
0.00%
18 Office Supplies/ Equipment
$
2,000
$
2,000
$
2,000
$
-
0.00%
19 Uniforms
$
1,000
$
1,000
$
1,000
$
-
0.00%
20 Rent - Collier County Lease
$
50,000
$
50,000
$
50,000
$
-
0.00%
21 Fire Prevention Materials
$
5,000
$
21,177
$
5,000
$
-
0.00%
22 Dues & Subscription
$
6,900
$
-
$
6,900
$
-
0.00%
23 Computer Software/Main
$
76,177
$
-
$
40,000
$
(36,177)
-47.49%
24 Travel & Per Diem
$
6,000
$
7,250
$
10,000
$
4,000
66.67%
25 Training
$
25,000
$
3,000
$
20,000
$ (5,000)
-20.00%
Total Operating Expenses
$
175,577
$
87,927
$
138,400
$
(37,177)
-21.17%
Capital Expenses
23 Vehicles
$
72,500
$
72,500
$
72,500
Total Capital Expenses
$
72,500
$
72,500
$
-
$
(398)
TOTAL EXPENSES
$
2,002,398
$
1,708,165
$
1,963,303
$
(2,252)
-0.11%
FUND BALANCE
(RESERVE) AT 10-01
$
1,905
$
9,070
$
1,507
INCOME
$
2,002,000
$
1,701,000
$
1,962,000
EXPENSES
$ (2,002,L98
)I
1._11,708,165)
$ (1,963,303)
FUND BALANCE 9-30
$
1,507 1
$
1,905
$
204
BJB/bb 9-19-17 23
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 taxable estimated value is transmitted to the
District via Form DR -420, which the District usually receives in July 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 in the North Naples service delivery
area and 3.75 mils in the Big Corkscrew service delivery area, or $3.75 for every $1,000 of appraised property value). This
taxing rate is tentatively adopted 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 for service 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 2017-2018 reflects an increase of 8% in the North Naples service
delivery area's taxable property value and an increase of 15% in the Big Corkscrew service deliveray area's
taxable property value.
BJB/bb 7-31-17/8-15-17/9-19-17/9-25-17
24
001-3110-001-000, 002-000, 003-000,120:001-3110-001-000, 002-000, 003-000
AD VALOREM
NN SDA BC SDA North Collier
Gross Taxable Value Per Form DR -420
(DRAFT = 80/6 Increase NN, 15% Increase
BCI) $ 30,842,221,363 $ 1,509,823,359
Millage Rate - NN SDA 1.00, BCI 3.50 1.00 Mil 3.50 Mil
$ 30,842,221 $ 5,284,382 $ 36,126,603
95% Allowable x 95% x 95% x 95%
Prior Year Amended Budget 16-17 S 25,751,679 $ 4,325,186 $ 30,076,865
Estimated 9-30-17 $ 26 126,823 $ 4,394 931 $ 30,521,754
001-3610-101-000,102-000,104-000,120-3610101000
NN SDA BC SDA North Collier
Collier County Ad Valorem Interest $ - $ -
General Interest $ 33,500 $ 4,000 $ 37,500
CD Interest $ 20,000 $ - $ 20.000
Prior Year Amended Budget 16-17 1 S 69,500 $ 5001s 70,000
Estimated 9-30-17 1 $ 46,150 $ 282 56,000
BJB/bb 7-31-17/8-1517(9-19-17/9-2577
25
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
120-3420-903-000 904-000 905-000 906-009 908-000 909-000 912-000 913-000 3660-001-000 002-000
OTHER INCOME -BUDGET
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 any trending.
Prior Year Amended Budget 16-17 S 700,1001S 5,4501$
705,550
Esiknaled 9-30-17 1 $ 482,474 S 1501$ 480,334
NN SDA BC SDA North C0111er
Donations and CERT Grant
$
NN SDA
BC SDA
North Collier
Flow Test
$
18,825
$
$
18,825
Occupational License Inspections
$
50,000
$
- $
50,000
Hydrant Maintenance Fees
$
160,000
$
- $
160,000
Service Fees - Other
$
17,598
$
- $
17,598
Key Boxes
$
10,000
$
- $
10,000
Inspection Fees - Existing Buildings
$
214,000
$
- $
214,000
False/Malfunctioning Alarm Fees
$
25.000
$
5
25,000
101,505
EMS Rental
$
41,655
$
-
Prior Year Amended Budget 16-17 S 700,1001S 5,4501$
705,550
Esiknaled 9-30-17 1 $ 482,474 S 1501$ 480,334
NN SDA BC SDA North C0111er
Donations and CERT Grant
$
8,000
$
8,000
State & Federal Grants
$
205,500
$
205,500
$
411,000
State Revenue Sharing - FF Supplemental
$
41,205
$
7,374
$
48,579
IFD Interlocal Agreement Fees
$
25,446
$
4,554
$
30,000
Miscellaneous Revenue
$
95,000
$
5,000
$
100,000
Miscellaneous Reimbursements/Refunds
$
120,000
$
5,000
$
125,000
Cell Tower Rent
$
51,505
$
50,000
$
101,505
EMS Rental
$
41,655
$
-
$
41,655
Other Rentals
$
42,000
$
-
$
42,000
Overtime Reimbursement
$
30,000
$
-
$
30,000
Training Fees
$
10,000
$
-
$
10,000
Fire Traininq Center Fees Fire Academies
$
25,000
$
-
$
25,000
TOTAL
Prior Year Amended BudW 16-17 1 $ 1,115 644 1S 632.9761S 1,748 620
Estimated 9-30-17 1 $ 1,002,047 $ 641,640 1 $ 1,643,587
BJB/bb 7-31-17/8-15-17/9-19.17/9-25-17
26
001-3630-001-000
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.
NN SDA BC SDA North Collier
Prior Year Amended Budget 16-17 1 $ 50,000 1 $ 15,000 1 $ 65,000
Estimated 9-30-16 1 $ 70.000.1 $ 10,000 1 $ 80,000
BJB/bb 7-31-17/8-15-17/9-19-17/9-25-17
27
I INCOME RECAP
PROJECTED FUND BALANCE CARRIED FORWARD:
Cash Reserve at 9-30-17 NN SDA SC SDA North ColWer
Assigned (Projected) $ 9,005,368 $ 1,531,982 $ 10,537,350
PROJECTED REVENUE -1.00 MIL NN SDA, 3.50 MIL BC SDA
AD VALOREM TAX REVENUE
$
29,300,110
$
5,020,163
$
34,320,273
ESTIMATED INTEREST
$
53,500
$
4,000
$
57,500
ESTIMATED FIREWATCH FEES
$
70,000
$
10,000
$
80,000
ESTIMATED OTHER INCOME -PREVENTION
$
495,423
$
-
$
495,423
ESTIMATED OTHER INCOME
$
695,311
$
277,428
$
972,739
TOTAL INCOME ESTIMATED
$
30,614,344
1 $
5,311,591
1 $
35,925,935
TOTAL FUNDS AVAILABLE FOR 2017-2018 $ 39,619 712 $ 6,843,573 $ 46,463,285
Total revenue
Total ands -prior
Year Amended BUdgat 16-17 $ 39,157 031 $ 6,805 477 4kMSQ8
BJB/bb 7-31-17/8-15-17/9-19-17/9-25-17
28
EXPENSES
Expenses of the General Fund are categorized as follows:
Personnel
Operating
Debt Service
Capital
NN SDA BC SDA North Collier
$ 24,145,752
$ 4,212,574
$ 440,873
$ 247,250
$ 4,652,631
$ 753,904
$ 78,902
$ 44,250
$ 28,798,383
$ 4,966,479
$ 519,775
$ 291,500
Prior Year Amended Budget 16-17 30151 663 $ 5,273,495 1 $ 35,425,158
Estimated 9-30-17 1 $ 29,207,665 1 $ 5,300,379 1 $ 34,508,044
The Board of Fire Commissioners has directed staff to prepare a budget that is at minimal cost neutral as compared to
the 16-17 budget, incorporating methods to reduce long term costs in anticipation of future revenue reductions
resulting from future increases in homestead exemptions.
Personnel related expenditures constitute 83% of the total budgeted expenses for the 2017-2018 fiscal year as
compared to 81 % in the 2016-2017 year, Total personnel expenses for 2017-2018 reflect a decrease of $248,446
(or less than 1 %) over the 16-17 year.
Operating expenses represent those costs associated with operating and maintaining the District's facilities and
operations. The operating expenses contained within the 2017-2018 budget represents an increase of $128,475
(or less than 3%) as compared to the prior year.
Debt Service expenses represent the District's principal and interest costs on a lease to purchase for Lucas chest
compressors, which will be paid in full by April 2018, and for lease to own purchases of 3 engines, 1 ladder and a tower.
The Board has directed staff to establish a reserve fund for early payment of this debt to reduce long term expenses.
Capital expenditures provide for the purchase of capital assets and capital improvements, including vehicles, fire
apparatus, computer, and firefighting 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 2017-2018 budget reflect a decrease of $900,084 (or 75%) as compared
to the prior year.
Total budgeted expenses of the General Fund for the fiscal year 2017-2018 reflect a decrease of $849,022
or 2% compared to the prior year.
BJB/bb 7-31-17/8-15-17/9-19-17/9-25-17
29
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 2017-2018 year are based on the funding of the positions identified below, which includes the
reclassification of one existing employee to Assistant Chief of Operations/Special Teams.
001-5220-012-000.012-002.120-5220-012-000
SALARY - PERSONNEL AND PREVENTION - BUDGET LINES 30 AND 31
NN SDA BC SDA North Collier
ADMINISTRATION PERSONNEL
0.50
Fire Chief
1
Deputy Chief
1
Chief Financial Officer
1
Assistant Chief -Fleet
1
Assistant Chief - EMSi raining
1
'Assistard Chief - OperallonVSpecial'Teams
1
Public Information Officer
1
Community Outreach - PART TIME
1
HR Generalist
1
Customer Service Representative
1
Accounts Payable/Receivable Accountant
1
Executive Director
1
Deputy Director of Finance
1
Executive Assistant
1
Administrative Assistant (1 PART TIME)
3
Facility Coordinator
1
Maintenance Technician
1
Lead Fleet Technician
1
Fleet Technician
4
Computer Network Administrator
1
Computer Network Technician
1
Technical Manager
1
TOTAL ADMINISTRATIVE PERSONNEL
27
FIRE PREVENTION
FUNDED BY GENERAL FUND:
Assistant Chief - Fire Prevention and Life Safety (50%)
0.50
Fire Marshal/Battalion Chief of Prev. (50%)
0.50
Deputy Fire Marshals/Captain of Prev.
2
Fire Inspectors/Lieutenants of Prevention
1
Fire Inspector 1
4
Inspector/Public Education
2
Administrative Assistant
1
BJB/bb 7-31-17/8-15-17/9-19-17/9-25-17
30
FUNDED BY INSPECTION FEE FUND:
Assistant Chief - Fire Prevention and Life
Safety (50%)
0.50
Fire Marshal/Battalion Chief of Prev. (50%)
0.50
Deputy Fire Marshals/Captain of Prev.
3
Fire Inspectors/Lieutenants of Prevention
2
Inspector 1
3
Plan Reviewers
5
Administative Assistants
1
TOTAL FIRE PREVENTION PERSONNEL
26
Note: Positions funded by /nspecdon Fee Fund are Paid by Inspection Fees on New
186,779
Construction
1,230,430
TRAINING
$
Battalion Chief of Training
1
Training Lieutenants
4
TOTAL TRAINING I I 1 5
LOGISTICS
Captain of Logistics 1
Sworn employee assigned to Logistics 1
TOTAL LOGISTICS 2
OPERATI
TOTAL SMFT EMPLOYEES 188
TOTAL EMPLOYEES I 1 1 226
NN SDA BC SDA North Collier
$ 15,155,656 $ 3,024,826 $ 18,180,482
Prior Year Amended Budget 16-17 1 $ 15,745,826 1 $ 2,8U,264 1 $ 18,630,080
Estimated 9-30-17 1 $ 14,438,887 1 $ 27,1391$ 14,466,006
BJB/bb 7-31-17(8-15-17/9-19-1719-25-17
31
NN SDA
BC SDA
North Collier
Salaries -Personnel
$ 13,344,237 $
2,388,181
$
15,732,417
Salaries -Prevention
$ 767,769 $
137,405
$
905,174
Salaries -Inspection Fee Fund
$ 1,043,651 $
186,779
$
1,230,430
HARMONIZATION FUNDED BY BC
$
312,460
$
312,460
:0 ,482
BJB/bb 7-31-17(8-15-17/9-19-1719-25-17
31
001-5220-011-000.120-5220-011-000
The Board of Fire Commissioners is a five member Board elected by the voters residing in the North Collier District.
Each Commissioner must be a resident of the District. Effective with the 2016 General Election, one Commissioner is
elected from the Big Corkscrew Island Service Delivery Area, and one Commissoiner is elected from the North Naples
Service Delivery Area. The other three Commissioners are elected from the District at large. The two Commissioners
elected from each service delivery area have an initial term of 4 years, as does one of the Commissioners elected at large.
The other two Commissioners elected at large have an initial term of 2 years (with terms expiring November 2018).
Effective with the 2020 General Election,all seats are elected at large. Following the 2018 election, all Commissioners
will have a 4 year term.
The annual salary for Commissioners is established by Florida Statute, and has remained constant since 1996.
NN SDA BC SDA North Collier
Position
Annual Salary
Annual Salary
Chairman
$
5,089
$
911
$
6,000
Vice -Chairman
$
5,089
$
911
$
6,000
Secretary/Treasurer
$
5,089
$
911
$
6,000
Commissioner
$
5,089
$
911
$
6,000
Commissioner
$
5,089
$
911
$
6,000
..l 2017-2r
30.000,
Prior Year Amended Budget 16-17 1 $ 29,02 S 4 739 S 33,751
Estimated 9-30-17 1 $ 29,0121 $ 4,739 J S 33 751
Florida Statute establishes the independent fire district's responsibility to provide benefits for elected
officials.
001-5220-023-005
NN SDA BC SDA North Collier
Total -Hea r -
Prior Year Amended Budglot 16-17 $ 52,1411$ 81518 1 $ 60,657
E6#RWed 9.30417 $ 52,1411 $ 8,518 is 60,857
BJB/bb 7-31-17/8-15-17/9-1317/9-25-17
32
001-5220-022-008,120-5220-022-008
RETIREMENT - COMMISSIONERS - BUDGET LINE 67
As of June 1, 2003, all elected officials participate in the Florida Retirement System. The contribution rate is
established legislatively, along with any percentage of employee contribution. The required employee
contribution is currently 3%.
NN SDA BC SDA North Collier
Commissioners $ 10,807 $ 1,934 $ 12,741
TOTAL $ :0
Prior Year Amended Budget 16-17 $ 12,322 $ 2,012 1 $ 14,334
Estimated 9-30-17 1 $ 12,3221 $ 2,012 1 $ 14.334
BJB/bb 7-31-17/8-15-17/9-19-17/9-25-17
33
001-5220-016-015-010
ON CALL PAY - BUDGET LINE 35
Members of the collective bargaining unit who are assigned to an on call status receive $1.50 per hour for all hours on call
per the Collective Bargaining Agreement. Estimated costs are based on current year actual expenses.
Provision has also been made to provide $1.00 per hour for District mechanics (non -bargaining positions) to be on call
subject to District Policy revisions.
NN SQA BC SDA North Collier
Bargaining Unit Employees $ 14,419 $ 2,581 $ 17,000
Mechanics $ 6,786 $ 1,214 $ 8,000
TOTAL25,000
Prior Year Amended Budget 16-17 $ 14,31M $ 2,342 1 $ 16,680
Estimated 9.30-17 $ 21,266 $ 3.473 1 $ 24,739
001-5220-015-000, 002,120 -5220 -
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 certification and
the annual amount provided. The compensation amount is established via the Collective Bargaining Agreement
NN SDA BC SDA North Collier
BA/BS Degree
$
64,463
$
11,537
$
76,000
AA Degree
$
93,302
$
16,698
$
110,000
Fire Instructor/Fire Officer
$
8,724
$
1,561
$
10,285
Fire Investigator/Fire Inspector
$
4,750
$
850
$
5,600
MAKO Tech
$
2,239
$
401
$
2,640
Nozzle Tech
$
1,624
$
291
$
1,915
Other Incentives
$
6,107
$
1,093
$
7,200
Team Leaders
$
12,214
$
2,186
$
14,400
Asst. Team Leaders
$
8,957
$
1,603
$
10,560
Field Training Officers
$
29,687
$
5,313
$
35,000
GENERAL $ 256,800
PREVENTION $ 7,200
INSPECTION FEE FUND (See Insp. Fee Fnd.
Bud) $ 9,600
• .0i
Prior Year Amended Budget 16-17 $ 224,0061$ 36,5871$ 260,593
Estimated 9-30-17 1 $ 225,0721 $ 36,849 IS 261,921
BJB/bb 7-31-17/6-15-1719-19-1719-2517
34
001-5220-014-000,001,002,003,004,005.006, 007 008, 120-5220-014-000
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 operation overtime, firewatch, special teams, fire prevention, paramedic training,
other training, instructors for District training, administration and overtime reimbursable by the State or other agencies.
NN SDA BC SDA North Collier
Overtime -Operations
Call Back
Held Over
Radio Repair & Maintenance
Air Compressor Repair
Meetings
Nozzle Repair
General Operations (Including Staffing
Maintenance)
$
$
$
$
$
$
$
$
-
1,696
16,964
5,937
1,696
16,964
1,696
284,571
$
$
$
$
$
$
$
$
-
304
3,036
1,063
304
3,036
304
50,929
$
$
$
$
$
$
$
2,000
20,000
7,000
2,000
20,000
2,000
335,500
TOTAL• •- •
Estimated 9-30-17
FF
Prior Year Amended B 16-17
$
471,061
$
76,9391$
548,000
TOTALOVERTIME
• . • -
NN SDA
Estimated 9-30-17
1 $
660,3 5
$
86,201
$
646,516
40,000
NN SDA
BC SDA
North Collier
TOTAL•VERTIME - PREVENTION
$
42.410
$
7,590
$
60,000
Prior Year Amended Budget 16-17
1 $
42,9801$
7,020
1 $
50,000
Estimated 9-30-17
1 $
202,7661
$
33,1191$
235,885
Variance -16-17 vs. 17-18 - r
Prior Year Amended Budget 16-17
1 $
55,8741$
9,1261$
65,000
Estimated 9-30-17
1 $
23,0931
$
3,771 $
26,8641
r'
TOTALOVERTIME
• . • -
NN SDA
BC SDA
North Collier
F i
30,000,
Prior Year Amended 16-17
$
34,3841$
516161$
40,000
Estimated 9-30.17
$
51,6901
$
8 443 1 $
60133
BJB/bb 7-31-17/8-15-17/9-19-17/9-25-17
35
Overtime -Training NN SOA 8C i; -M Collier
Mass Violence $ - $
Crisis Intervention Traiing $ 8,482 $ 1,518 $ 10,000
'TOTAL• 10,000
Prior Year Amended Bud 16-17 1 $ 52,8651$ 815351S 61,500
Estimated 9-30-17 1 $ 36,974 S 6,206 1 $43,180
Overtime -Special Teams
S
38,682
IS
6,3181$
$
-
Dive Team - 24 Hours/27 Members
$
25,140
$
4,499
$
29,639
HazMat - 32 Hours/35 Members
$
52,710
$
9,433
$
62,143
TRT - 40 Hours/30 Members
$
57,587
$
10,306
$
67,893
Boat Team - 25 Hours/16 Members
$
20,905
$
3,741
$
24;646
TOTAL•
:0
$
184,321
Prior Year Amtnded Spoget 16-17 $ 150,8981S 24,6461$ 175 544
Estimated 9.30-17 1 $ 150.8981 $ 24,646 IS 175,544
The financial provision for paramedic overtime training pursuant
Paramedic • ____.0,222 $ 10,778 $ 71,000
TOTAL 17-18 PARAMEDIC OVERTIME $ 60,222 $ 10,778 $ 71,000
Prior Year Amended Budget 16.17 1 $ 61,0321S 9.901$ 71,000
Estimated 9-30.17 1 $ 35,9201 $ 4.739 1 $ 40,659
NN SDA BC SDA North Collier
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.
$ 25,446 $ 4,554 $ 30,000
• _ • _ u u: _. _ r rrr
Prior Year Amended Budget 16-17
S
38,682
IS
6,3181$
45,000
Estimated 9-30.17
$
85.4701
$
18,3271$
103,797
BJB/bb 7-31-17/&1577/9-1317/9-2577
36
001-5220-015-005
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, per the Collective Bargaining
Agreement.
NN SDA
BC SDA
North Collier
BC SDA
HazMat (35 Members)
$
8,906
$
1,594
$
10,500
TRT (30 Members)
$
7,379
$
1,321
$
8,700
Boat Rescue (16 Members)
$
4,580
$
820
$
5,400
Dive Rescue (27 Members)
$
5,598
$
1.002
$
6.600
TOTAL:•
li
Prior Year Amended Bud 16-17
1 $
26,8201S
4,3801$
31200
Estimated 9-30-17
1 $
26.8201
$
4,3801$
31 200
001-5220-015-001, 120-5220-015-001
EMPLOYEE HOLIDAY PAY -BUDGET LINE 38
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
are identified in the Collective Bargaining Agreement. Payment is made on or before September 30th annually
NN SDA BC SDA North Collier
Annual Holiday Pay $ 373,900 $ 66,916 $ 440,816
Prior Year Amended Budget 16-17 1 $ 360,8821$ 68,9431$77741-9-825,
Estimated 9-30-17 360,8821 $ 58,9431$ 419,825
BJB/bb 7-31-17/8-15-1719-19-17t9-25-17
37
001-5220-015-003 006
• •PAYOUT -BUDGET
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 30th 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 in District Policy.
Annual Sick Pav Out
PrW YearArner~ded Budget 16-17 484,092 S 79,068 $ 563,160
EstMtlst•d 9.30.17 1 $ 484,092 79,0681$ 563160
Prior Year Amended Budget 16-17 $ 17,9891$ 2,9381$ 20,927
Estimated 9-90.17 $ 17,989 $ 2,938 $ 20,927
001-5220-015-004.120-5220-
• •PAYOUT -BUDGET
Upon separation from the District or upon entering the Florida Retirement System or Ch. 175 Pension 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 Policy.
NN SDA BC SDA North Collier
$ 114,507 $ 20,493 $ 135,000
TOTALr r Out 135,000
Pry Year Amended 1BtKIW 16-17 $ 136,419 IS 22,281 S158.700
Estimated 9-30-17 1 $ 136,4191 S 64,4701$ 200,889
Note: 16-17 contained provision for early retirement participants' vacation pay out.
BJB/bb 7-31-17/8-15-17/9-1317/9-2517
38
001-5220-022-000,002,003,004,
001-5220-022-005
RETIREMENT -BUDGET LINES 63 - 68
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 elected officials and
administrative staff participate in the Florida Retirement System ("FRS"). Pursuant to Board action, any general
employee or elected official ineligible for participation in FRS is provided with a 401(a) plan with equivalent
contribution rates to FRS.
All employees participating in FRS, excluding those in the DROP program, are required to contribute 3% of pensionable
wages. The employer contribution rates are established by the Florida legislature annually. These rates are
effective for their fiscal year, which runs from July 1 to June 30.
Estimated budgeted costs are determined by multiplying anticipated wages of participating employees by the appropriate
contribution rate for the plan in which the employee participates.
Florida Retirement System
NN SOA BC SDA North Collier
GENERAL FUND $ 483,214 $ 86,480 $ 569,694
PREVENTION $ 13,926 $ 2,492 $ 16,418
INSPECTION FUND (See Insp. Fee Fund
Budget) $ 79,877
Prior Year Amended Budgot 16-17 $ 810,242 $ 132,3381$ 942,580
Estimated 9.30-17 $ 819,9661 $ 140,2221$ 960,1
Chapter 175 Firefighters' Pension
All certified 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 Plan, which results in a reduction to the District's contribution rate. Additionally, the Board of Fire Commissioners
agreed to pre -fund the District's contribution beginning with the 17-18 plan year. By pre -funding the annual
contribution, the District will save between $40,000 and $100,000 in the contribution amount because the funds will be
invested longer and the actuarial study can eliminate an interest charge for funding the plan quarterly.
NN SDA BC SDA North Collier
District contribution reflects 2017 receipt of State Premium Tax Fgunds of $1,818,352
Estimated Contribution Rate 2017-2018 based on current actuarial valuation - 22.60%
GENERAL
PREVENTION
INSPECTION (See Inspection Fee Fund
Budget)
$
$
2,013,132
146,270
$
$
360,285
26,177
$
$
$
2,373,417
172,447
55,750
• ..
.t
Prior Year Amended Budget 16-17
1 $
932,1091$
152,2431$
1 084,352
Estimated 9-17
1 $
1,798 026
1 $
302,2191$
2,100,245
BJB/bb 7-31-17/8-15-17/9-19-17/9-2517
39
401 Plan for General Employees and Elected Officials Ineligible for FRS Participation (2 General Employees
and 2 Elected Officials)
NN SQA SC SDA Horth Cow"
Prior Year Amended Budget 16-17 $ 6,402 $ 2,434 1 $ 8,836
Estimated 9-30-17 1 $ 5,016 1 $ 778 $ 5,794
BJB/bb 7-31-17/8-15-17/9-1317/9-25-17
40
001-5220-021-000.001
Employers are required to pay social security taxes at the rate of 6.20% on all wages up to a maximum of $127,200 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 2017-2018 fiscal year
NN SDA BC SDA North Colller
GENERAL $ 1,174,844 $ 210,259 $ 1,385,103
PREVENTION $ 63,802 $ 11,418 $ 75,220
INSPECTION (See Inspection Fee Fund
Budget) $ 82,569
Prior Year Amended Budgot 16-17 $ 1,279 417 $ 192,654 $ 1,472,071
Estimated 9-30-17 1 $ 1,169,852 $ 191,075 I $ 1,360,927
001-5220-024-000, 001, 120-5220-024-000
The District provides worker's compensation insurance coverage for all employees as required by law. One hundred percent
of wages paid are subject to worker's compensation, except for overtime. Only two-thirds of overtime paid is subject to
worker's compensation.
NN SDA BC SDA North Collier
GENERAL $ 739,049 $ 132,266 $ 871,315
PREVENTION $ 37,412 $ 6,695 $ 44,107
INSPECTION (See Inspection Fee Fund
Budget) $ 42,195
Prior Year Amended Budget 16-17 $ 637,1591$ 97,7291$ 734,888
Estimated 9-30-17 732,9721 $ 148,9851$ 881,957
BJB/bb 7-31-17/&1517/9-1317/9-2617
41
001-5220-023-001,004
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.
GENERAL
PREVENTION
INSPECTION (See Inspection Fee Fund)
NN SDA BC SDA North Collier
$ 59,011 $
$ 3,541 $
10,561 $ 69,572
634 $ 4,175
- $ 5,914
TOTAL 17-18 SHORT/LONG TERM DIS $ 62,552 $ 11,195 $ 79,561
Prior Year Amended Budget 16-17 78,5161 $ 12,8241$ 91,3401
Estimated 9-30-17 $ 78,6161$ 12,824 $ 91,340
001-5220-023-000, 003,005, 120-5220-023-000
LIFE/DENTAUHEALTH INSURANCE -BUDGET LINES 57 - 59
For the last several years, representatives of administration and the Local have worked cooperatively to restructure the health
insurance plan design to reduce costs for the District. By changing the plan design and moving to a high deductible platform,
the District has saved over $3 million dollars over the last four years. The cost for the 2017-2018 health insurance coverage
includes the District's funding of a Health Savings Account for employees.
Prior Year Amended Budget 16-17 S 3,323,696 $ 528,7551$ 3,852,451
Estimated 9- Ill $ 5;0-2230113--- 516 339 $ 538 640
Variance - 96-17 vs. 17-18 0%
BJB/bb 7-31-17/8-15-1719-1317/9-25-17
42
NN SDA
BC SDA
North Collier
Annual Cost
Annual Cost
HEALTH, LIFE & DENTAL INSURANCE (includes Health Savings Account Funding Per Current CBA)
General
$ 2,787,652 $
498,898
$
3,286,550
Harmonization Costs
$
22,702
$
22,702
Prevention
$ 242,376 $
43,377
$
285,753
Commissioners
$ 58,829 $
10,528
$
69,357
Inspection
$
201,708
Prior Year Amended Budget 16-17 S 3,323,696 $ 528,7551$ 3,852,451
Estimated 9- Ill $ 5;0-2230113--- 516 339 $ 538 640
Variance - 96-17 vs. 17-18 0%
BJB/bb 7-31-17/8-15-1719-1317/9-25-17
42
001-5220-023-009
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 $2,500 per eligible
employee funded by Ad Valorem revenue received in excess of that budgeted. Elgibility is established by Article 21 of the
Collective Bargaining Agreement and District Policy Section 14. Current criteria requires an employee to have five years
of service to be eligible for the District contribution in an annual amount not to exceed $2,500. The Fire Chiefs
Employment Contract also provides for an annual contribution to his Post Employment Health Plan.
NN SDA BC SDA North Collier
TOTAL 17-18 BUDGET $ 22,901 $ 4,099 $ 27,000
r -r r.r�
Variance - 16-17 vs. 17-18 8%
001-5220-023-002
ar �PRfTEE P:r,ti7t r_BeyA.us MEDICAL taart.iet*e�R�a
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.
NN SDA BC SDA North Collier
Anuual Physicals and Medical Clinic $ 171,336 $ 30,664 $ 202,000
•TAL 17-18 BUDGET $ 171,336 $ 30,664 4 202,000
Prior Year Amended BWW 16.17 1 $ 173,6391$ 28,361 $ 202,000
Estimated 9-30-17 S 173,6391 $ 28,361 $ 202,000
Variance - 16-17 vs. 17-18 0%
NN SDA BC SDA North Collier
ProgramUCF Mental Wellness 0•0
TOTAL 17-18 BUDGET $ 8,482 $ 1,518 $ 10,000
BJB/bb 7-31-1718-15-17/9-19.17/9-25-17
43
RETIREMENT RECOGNITION -BUDGET LINE 71
The 2017-2018 General Fund Budget contains provision for an expenditure of $3,000 to provide
retirement recognition acknowledgments pursuant to District Policy.
NN SDA BC SDA North Collier
TOTAL 17-18 BUDGET $ 2,545 $ 455 $ 3,000
Prior Year Amended Budget 16-17 1 $ 2,5791S 421 IS 3.006
EsUMMed 9-30-17 1 $ 2,579 $ 4211$ 3.000
001-5220-025-000,120-520-025-000
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 2017-2018 budget contains provision for compensation for any
former employees who may utilize unemployment benefits
NN SDA BC SDA North Collier
TOTAL 17-18 BUDGET $ 8,482 $ 11518 $ 10,000'
Prior Year Amended 113909pt 16-17 1 $ 1,7191$ 281 $ 2,000
Estimated 9-30-17 1 $ .1 S - S
BJB/bb 7-31-17/8-15-1719-1&17/9-2517
44
OPERATING EXPENSES
001-5220-045-000, 120-5220-045-000
nA:1tUrawA.jI'll PTU 1:1n1 -JI U atMatao
The District maintains general liability, auto, property, accident, sickness and umbrella coverage through VFIS Insurance
Company. Cost projections are based on current actual costs plus an additional 3%.
NN SDA BC SDA North Caller
Prior Year Amended Budget 1748 336,0571$ 54,8891$ 390,946
Estimated 9-30-17 ; 370,599 $ 54,360 5 424 959
001-5220-041-001, 002, 101, 102, 103, 104,
106,120-5220-041-001
The Communications budget lines provide for the District's expenditures for the repair and maintenance of all radios.
NN SDA BC SDA North Colder
Portable Radio Batteries $ 2,969 $ 531 $ 3,500
Replacement Battery Chargers $ - $ -
VHF Mobile Racios $ - $
VHF Base Pagers Syste, $ - $ -
VHF Portable Radios $ - $ -
Station Chargers $ - $ -
Repair & Misc. Expense $ 2,121 $ 380 $ 2,500
• i:•6,000
Prior Year /mended PM090 16-17 1 $ 23,5141$ 3,841 $ 27,355
Estimated 9-30-17 $ 15,672 $ 2,559 1 $ 18,231
BJB/bb 7-a1-1718-15-1719-1&17/9-25-17
45
001-5220-041-000, 001-5220-0041-111 - 121, 120-041-111-113
TELEPHONE -BUDGET
The provision for telephone services includes the cost of telephone service for all District facilities,the cell phone contract
cost, the cost of the data lines, data cards and telephone maintenance and repair Budgeted amounts represent
current year costs of all components, including contracts in effect for data lines and cell phone service.
Prior Year Amended Budget 16-17 $ 249.062 $ 40,680 $ 289,742
Estimated 9-30-17 $ 332,076 $ 54,239 $ 386,315
BJB/bb 7-31-17/8-15-17/9-19.17/9-25-17
46
NN SDA
BC SDA
North collier
Station 10
$
2,545
$
455
$
3,000
Station 12
$
2,545
$
455
$
3,000
Station 40
$
4,285
$
767
$
5,052
Station 42
$
1,951
$
349
$
2,300
Station 43
$
2,341
$
419
$
2,760
Station 44
$
1,951
$
349
$
2,300
Station 45 (Includes ethernet connections)
$
81,427
$
14,573
$
96,000
Station 46
$
2,375
$
425
$
2,800
Station 47
$
2,437
$
436
$
2,873
Station 48
$
-
$
-
Taylor Road Facility
$
509
$
91
$
600
Long Distance Service
$
6,107
$
1,093
$
7,200
Cell Phones, Data Lines, Network Access -
Apparatus
$
205,714
$
36,816
$
242,530
Telephone Maintenance/Service
$
4,241
$
759
$
5,000
Miscellaneous (Including Other Locations)
$
848
$
152
$
1,000
• •C11113132;
I
Prior Year Amended Budget 16-17 $ 249.062 $ 40,680 $ 289,742
Estimated 9-30-17 $ 332,076 $ 54,239 $ 386,315
BJB/bb 7-31-17/8-15-17/9-19.17/9-25-17
46
001-5220-043-000 001 - 010 120-5220-043-001-004
NN SDA
BC SDA
North Collier
UTILATIES-BUDGET
LINE 83
25,446
$
4,554
$
As with the provision for telephone services, the
amount provided in
the utilities budget line is determined by actual
147,587
current year expenses, as well as a known FP&L rate increase.
26,413
$
174,000
Annual Inspection of Ladders, Aerial, Pumps
$
7,634
NN SDA
1,366
$
BC SDA
North Collier
Station 40
$
14,348
$
2,568
$
16,916
Station 42
$
7,634
$
1,366
$
9,000
Station 43
$
14,765
$
2,642
$
17,407
Station 44
$
16,026
$
2,868
$
18,894
Station 45
$
74,005
$
13,244
$
87,249
Station 46
$
23,860
$
4,270
$
28,130
Station 47
$
6,279
$
1 124
$
7,403
Station 48
$
20,789
$
3,720
$
24,509
NN Essential Services (Taylor Road)
$
19,001
$
3,400
$
22,401
Nursery Lane
$
551
$
99
$
650
Station 10 & Admin
$
25,351
$
4,537
$
29,888
BC Essential Services ("Station" 11)
$
424
$
76
$
500
Station 12
$
7,119
$
1,274
$
8,393
Misc - Unforseen Costs Due to Vendor Adj.
$
4,241
$
759
$
5.000
TOTAL
Prior Year Amended Budget 16-17
$
237,542 1
$
381798
$
276,340
Estimated 9-30-17
1 $
224,7991
$
36.7171$
261,516
001-5220-046-009, 046-100 - 103,120-5220-046-100-103
VEHICLE MAINTENANCE AND REPAIR -BUDGET LINE 84
The District operates a vehicle and apparatus maintenance facility and employs five full-time EVT mechanics to
service the fleet. The purchase of parts to accomplish these repairs, as well as other anticipated maintenance
items and services are reflected in this expense line. Additionally, the cost fo rextemal repair services is included
to provide for services which cannot be performed at our facility.
Prior Year Amended Budget 16-17 1 $ 351,114711 67,3531$ 408.500
Eadmated 9-30-17 1 $ 313,7761 $ 51,2491$ 365,025
BJB/bb 7-31-17/8-15-17/9-19-17/9-25-17
47
NN SDA
BC SDA
North Collier
Outside Repairs -Apparatus
$
25,446
$
4,554
$
30,000
Apparatus Parts
$
147,587
$
26,413
$
174,000
Annual Inspection of Ladders, Aerial, Pumps
$
7,634
$
1,366
$
9,000
Rebuilds (Transmissions PU & R45)
$
-
$
-
$
-
Conversion of Div. of Forrestry Vehicles
$
16,964
$
3,036
$
20,000
Staff Vehicle Maintenance
$
42,410
$
7,590
$
50,000
TOTAL0•
000
Prior Year Amended Budget 16-17 1 $ 351,114711 67,3531$ 408.500
Eadmated 9-30-17 1 $ 313,7761 $ 51,2491$ 365,025
BJB/bb 7-31-17/8-15-17/9-19-17/9-25-17
47
001-5220-046-010, 013, 146-101 - 224,120-5220-046-200
BUILDING MAINTENANCE -GENERAL -BUDGET LINE 85
The District operates and maintains 10 fire stations, 2 administrative buildings. a fire prevention office, and two support service
facilities, one on each end of the District. Contained within this budget line are provisions for routine repair and maintenance
items and services for all facilities. Service needs vary from weekly, monthly, annually, and on an as needed basis.
Some service or maintenance/repair items cannot accurately be assigned to a specific station or facility; therefore this
budget line provides for items by type of service or repair rather than by location.
Prior Year Amended B~ 16-17 1 S 273,6 1 1 S 44.6891S 318,300
Estimated 9-30.17 S 275,24 1 $ 44,957 S 320.206
BJB/bb 7-31-17/8-15-1719-19-17/&25-17
48
NN SDA
BC SQA
NoRh Collier
Maintenance -All Facilities
Lawn Service - (Inc. spnnklers/weed/fert.)
$
61,240
$
10,960
$
72,200
Landscape Maintenance/Tree Trimming
$
11,875
$
2,125
$
14,000
Bay Door Service and Repair
$
8,482
$
1,518
$
10,000
Glass Replacement
$
848
$
152
$
1,000
Lift Station Service & Repair
$
3,393
$
607
$
4,000
Pest Control
$
7,634
$
1,366
$
9,000
Fuel Pump Service & Repair
$
1,696
$
304
$
2,000
Generator Repairs and Service
$
11,875
$
2,125
$
14,000
Fuel Tank Repair/Service
$
1,696
$
304
$
2,000
Lake Maintenance and Repair (St. 45)
$
1,696
$
304
$
2,000
Preserve Maintenance
$
8,482
$
1,518
$
10,000
Lawn Sprinkler Repair
$
848
$
152
$
1,000
Outdoor Electric Repair & Service
$
4,241
$
759
$
5,000
Miscellaneous Outside Repairs/Trg. Tower
$
6,786
$
1,214
$
8,000
Replace A/C Comp/Handler
$
5,937
$
1,063
$
7,000
Vacant Property Maintenance
$
4,241
$
759
$
5,000
Electrical Repairs and Service
$
22,053
$
3,947
$
26,000
Plumbing Repairs and Service
$
8,482
$
1,518
$
10,000
A/C and Ice Machine Maintenance Contract
$
20,357
$
3,643
$
24,000
A/C and Ice Machine Unexpected Repairs
$
3,393
$
607
$
4,000
Air Conditioning -Duct Repair/Inspection/Clg.
$
1,696
$
304
$
2,000
Appliance Repair and Service
$
1,527
$
273
$
1,800
Fire Alarm Testing/Monitoring
$
4,241
$
759
$
5,000
Fire Alarm Repairs and Service
$
2,545
$
455
$
3,000
Fire Sprinkler Testing
$
4,241
$
759
$
5,000
Fire Sprinkler Repairs and Service
$
1,696
$
304
$
2,000
Hood/Extinguisher Testing
$
2,969
$
531
$
3,500
Hood/Extinguisher Repairs and Service
$
1,696
$
304
$
2,000
Miscellaneous Inside Repairs
$
10,178
$
1,822
$
12,000
Maintenance Tools and Equipment
$
848
$
152
$
1,000
Maintenance Contract - Fitness Equipment
$
4,241
$
759
$
5,000
General Maintenance Supplies
$
5,937
$
1,063
$
7,000
Handyman
$
11,875
$
2,125
$
14,000
Cleaning Service -St. 45, 48, Taylor Rd Weekly
$
16,964
$
3,036
$
20,000
Station Audio and Visual Equipment
$
-
$
-
$
-
Carpet/Furniture Replacement (Non -Capital)
$
-
$
-
$
-
TOTAL
313,500
Prior Year Amended B~ 16-17 1 S 273,6 1 1 S 44.6891S 318,300
Estimated 9-30.17 S 275,24 1 $ 44,957 S 320.206
BJB/bb 7-31-17/8-15-1719-19-17/&25-17
48
120-5220-046-300
NN SDA BC SDA North Collier
Station Repairs $ 1,696 $ 304 $ 2,000
Water System Service $ 1,272 $ 228 $ 1,500
Weights & Weight Rack $ - $ - $ -
TOTAL BUDGET $ 2,969 $ 531 $ 3,500
Prior Year Amended Budget 16-17 1 $ 3,7821$ 618 $ 4,400
Estimated 9-30.17 15.4731 S 2,527 1 $ 18,000
120-5220-046-301
NN SDA BC SDA North Collier
Station Repairs $ - $ -
TOTALBUDGET
Prior Yew Amended Buftet 16-17 1 $ 2,1491$ 351 $ 2,500
Estimated 9.30-17 1 $ 4.298 1 S 351 1 S 4,649
120-5220-046-302
MAINTENANCE-STATIONBUILDING
NN SDA
North Collier
Station Repairs
$
1,696
$
304
$
2,000
Water System Service
$
1,272
$
228
$
1,500
TOTAL3,500
Prior Year Amended Budget 16-17
1 $
9,6281$
1,5721$
11,200
Estimated 9-30-17
1 S
4,2981
$
1,51121$
5,870
BJB/bb 7-31-17/8-1'5-17/9-1917/9-25-17
49
001-5220-046-300,301
BUILDING MAINTENANCE -STATION #40 -BUDGET LINE 89
NN SDA' BC SDA North Cotler
Station Repair and Maintenance $ 1,696 $ 304 $ 2,000
TOTAL BUDGET 17-18 $ 1,696 $ 304 $ 2,000
rktr Yew kiwOodad IlhaftW16-17 Is Z149 1 $ 361 Imo
EsVmaW 9-Wlt7 1 $ 2,149 f $ 361 IS zwo
001-5220-046-302, 303
arn�•��.re�;�;►ea►�ua,r_v�y»��r_�rca.�r:�yeanaha��i.��:u
NN SDA BC SDA North COMW
Station Repair and Maintenance $ 1,696 $ 304 $ 2,000
Z: 1 UK
Variance - 16-97 vs. 17-18 (46%)
001 -5220-046-304, 305, 306
NN SDA SC SDA North CoNialrr
Station Repair and Maintenance $ 1,696 $ 304 $ 2,000
TOTAL 17-18 BUDGET $ 1,696 $ 0. 2,000
PrWr Yew Alpended Sw0got 16.17 7736 1 OOQ
4 7 UP I s
JAC
BJB/bb 7-31-17/8-1517&1917/92517
50
001-5220-046-307,308
NN SDA BC SOA North Collier
Station Repair and Maintenance $ 1,696 $ 304 $ 2,000
Prior Year Amended Bud 16-17 $ 18,224 $ 2,978 $ 21,200
Estimated 9-30.17 $ 18,2241 $ 2,9761$ 21 200
001-5220-046-309 310
BUILDING
MAINTENANCE
- STATION #45 -BUDGET
LINE 93
TOTAL 17-18 BUDGET
$
1,696 $
304 $
2,000
Prior Year Amended Bud 16-17 $ 18,224 $ 2,978 $ 21,200
Estimated 9-30.17 $ 18,2241 $ 2,9761$ 21 200
001-5220-046-309 310
BUILDING
MAINTENANCE
- STATION #45 -BUDGET
LINE 93
NN SDA
BC SDA
North Collier
Station Repair and Maintenance
$
1,696 $
304
$ 2,000
$
- $
-
TOTAL 17-18 BUDGET
$
1,696 $
0-2,000
Prior Year Amended B 16.17
$
10 745 $
1,7661$
12 500
Estimated 9-30-17
$
15,960 $
2,607
1 $ 18,5671
001-5220-046-311, 312
BUILDING MAINTENANCE - STATION #46 -BUDGET LINE 94
NN SDA BC SOA North CO Nier
Station Repair and Maintenance $ 1,696 $ 304 $ 2,000
'$ 1
BJB/bb 7-31-17/&15-17/9-19-17/9-25-17
51
001-5220-046-313,314
NN SDA BC SDA North Collier
Station Repair and Maintenance $ 1,696 $ 304 $ 2,000
Prior Year Amended Budget 16-17 1 S 7,221 1 S 1,179 $ 8,400
Estimated 9-30-17 1 $ 7,221 1 S 1,1791$ 8,4001
Note: Since opening in 2004, the total amount spent on Station 47 repair and maintenance has been less than
001-5220-046-317,318
NN SQA BC SDA North Collier
Station Repair and Maintenance $ 1,696 $ 304 $ 2.000
TOTAL.. 0.2,000
Prior Year Amended 16-17 $ 3.9971$ 6531$ 4,650
Estimated 9.30-17 1 $ 3,9971 $ 6531$ 4 650
001-5220-046-319,320
NN SDA BC SDA North Collier
Station Repair and Maintenance $ 1,696 $ 304 $ 2,000
TOTAL.. $ 1,696 S 3042,000
Prior Year Amended Budget 16-17 $ 3,009 1 $ 491 $ 3,500
Estlmated 9-30.17 1 $ 4,2981 S 351 $ 4,649
BJB/bb 7-31-17/8-15-1719-111719-25-17
52
TOTAL
17-18 BUDGET
$
1,696 $
304 $
2,000
Prior Year Amended Budget 16-17 1 S 7,221 1 S 1,179 $ 8,400
Estimated 9-30-17 1 $ 7,221 1 S 1,1791$ 8,4001
Note: Since opening in 2004, the total amount spent on Station 47 repair and maintenance has been less than
001-5220-046-317,318
NN SQA BC SDA North Collier
Station Repair and Maintenance $ 1,696 $ 304 $ 2.000
TOTAL.. 0.2,000
Prior Year Amended 16-17 $ 3.9971$ 6531$ 4,650
Estimated 9.30-17 1 $ 3,9971 $ 6531$ 4 650
001-5220-046-319,320
NN SDA BC SDA North Collier
Station Repair and Maintenance $ 1,696 $ 304 $ 2,000
TOTAL.. $ 1,696 S 3042,000
Prior Year Amended Budget 16-17 $ 3,009 1 $ 491 $ 3,500
Estlmated 9-30.17 1 $ 4,2981 S 351 $ 4,649
BJB/bb 7-31-17/8-15-1719-111719-25-17
52
001-5220-046-006,600,700
FIRE EQUIPMENT REPAIR & MAINTENANCE -BUDGET LINES 98 -102
The cost provisions for the repair and maintenance of fire, SCBA Compressor, fire equipment, computer equipment, and
maintenance of the fire hydrants owned by the District are contained in the budget lines below
001-5220-046-007,120-5220-046-007
Maintenance
Prior Year Amended Budget 16-17 $ 10,7451$ 1,7551$ 12,500
Estimated 9-30-17 $ 4,229 S 691 $ 4,920
001-5220-046-008
NOZZLE REPAIR & REPLACEMENT -BUDGET LINE 100
NN SDA
BC SDA North Collier
BC SDA
$
North Collier
Scott Airpack Repairs & Annual Flow Test
$
12;723
$
2,276
$
15,000
Hurst Equipment Repair & Maintenance
$
6,786
$
1,214
$
8,000
SCBA Bottle Hydro Testing
$
5,513
$
986
$
6,500
Hose Testing
$
16,964
$
3,034
$
20,000
Normal Repair & Maintenance of Tools/Equip.
$
15,268
$
2,731
$
18,000
TOTALi r
0i
Prior Year Amended Budget 16-17
1 $
52,4361$
8,564
IS
61,0001
Estimated 9-30-17
1 $
40,2141
$
6.5591S
46,773
001-5220-046-007,120-5220-046-007
Maintenance
Prior Year Amended Budget 16-17 $ 10,7451$ 1,7551$ 12,500
Estimated 9-30-17 $ 4,229 S 691 $ 4,920
001-5220-046-008
NOZZLE REPAIR & REPLACEMENT -BUDGET LINE 100
Variance - 16-17 vs. 17-18 0%
BJB/bb 7-31-17/8-15-17/9-19-17/9-25-17
53
NN SDA
BC SDA North Collier
Nozzle Repair Parts
$
2.121 $
379 $ 2,500
LDH Intake Repair Parts
$
- $
-
Appliance Repair Parts
$
- $
-
TOTAL i18 BUDGET
$
2,121 $
379 $ 2,500
Prior Year Amended Budget 16.17
1 S
2,149 $
351 Is 2,500
Estimated 9-30-17
$
1,032 $
1681S 1,200
Variance - 16-17 vs. 17-18 0%
BJB/bb 7-31-17/8-15-17/9-19-17/9-25-17
53
001-5220-051-002, 100 - 105, 120-5220-051-,^,02
The computer maintenance budget provides for the purchase of software, regardless of the cost since software is not a
fixed asset, hardware costing less than $1,000, maintenance and updates for existing software, and new software.
Incident Command Software
Anti -Virus Software
Telestaff
Communication Annual Software Renewal
Email Annual Renewal
ImageTrend
ESRI/GIS Anno
Firewall Maintenance
Software Updates/Maint. - phone system
Software Updates - Adobe, Publisher, Visio
Barracuda Annual Backup
Cummings Software -Shop
Active 9-1-1- Software
Netmotion Software
Landesk Software
Medical Ed Apps/Software
Server Software
Computer Workstation Replacements
Target Solutions
Software Licenses
Social Media
Silent Partners Annual Maint
First Watch Agreement and Reports
Deccan annaul maintenance
Deccan IFD Stations build
Locution Maintenance
AV Training/Board Room
Budgeting Software
MobileEyes
MobileEyes (IFCD)
One Step
Great Plains Upgrades (White Owl)
Great Plains Maintenance
Total
Hardware
Miscellaneous Hardware & Software
$ 15,013 $ 2,687 $ 17,700
TOTAL 2017-2018 BUDGET $ 342,444 $ 61,286 $ 403,730
Prior Year Amended Bud t 16-17 $ 333,4351$ 54,4601$ 387,895
Estimated 9-30-17 $ 232,958 $ W-050 I $ 271,008
BJB/bb 7-31-17/8-15-17/9-19-17/9-25-17
54
NN SDA
BC SDA
North Collie
$
11,027
$
1,973
$
13,000
$
11,027
$
1,973
$
13,000
$
27,991
$
5,009
$
33,000
$
42,410
$
7,590
$
50,000
$
2,121
$
380
$
2,500
$
4,241
$
759
$
5,000
$
29,687
$
5,313
$
35,000
$
8,482
$
1,518
$
10,000
$
4,241
$
759
$
5,000
$
5,937
$
1,063
$
7,000
$
2,545
$
455
$
3,000
$
8,015
$
1,435
$
9,450
$
2,969
$
531
$
3,500
See EMS/ALS Budget
$
-
$
21,205
$
3,795
$
25,000
$
4,241
$
759
$
5,000
$
25,446
$
4,554
$
30,000
$
3,393
$
607
$
4,000
$
8,228
$
1,472
$
9,700
$
27,142
$
4,858
$
32,000
$
5,089
$
911
$
6,000
$
6,514
$
1,166
$
7,680
$
9,330
$
1,670
$
11,000
$
42,410
$
7,590
$
50,000
See Insp Fee Fund
$
-
$
-
See Insp Fee Fund
$
2,545
$
455
$
3,000
$
5,259
$
941
$
6,200
$
5,937
$
1,063
$
7,000
$
327,431
$
58,599
$
386,030
$ 15,013 $ 2,687 $ 17,700
TOTAL 2017-2018 BUDGET $ 342,444 $ 61,286 $ 403,730
Prior Year Amended Bud t 16-17 $ 333,4351$ 54,4601$ 387,895
Estimated 9-30-17 $ 232,958 $ W-050 I $ 271,008
BJB/bb 7-31-17/8-15-17/9-19-17/9-25-17
54
001-5220-046-011.800
HYDRANT,
The estimated cost for hydrant maintenance services performed by the District is based on current year actual cost and
an analysis of the cost over the last four years.
SDA
Oct"
North Collier
Hydrant Maintenance
$
4,241
$
759
$
5,000
Hydrant Repairs (Outside Vendor)
$
29,687
$
5,313
$
35,000
i 2017-2018
@
! P @ P
Prior Year Amended Budget 16-17
$
34,384
$
5,616
$
40,000
Estimated 9-30-17
$
15,330
$
2,505
$
17,835
BJB/bb 7-31-17/8-15-17/9-19-17/9-25-17
55
001-5220-052-004, 600 - 604, 120-5220-052-004
EMERGENCY MEDICAL/ALS SERVICES/ SUPPLIES -BUDGET LINE 103
The Board of Fire Commissioners has identified the ALS program as a District priority. The 2017-2018 Budget provides for
replacement of medical supplies necessary to provide BLS and ALS service throughout the District.
NN SDA BC SDA North Collier
ALS/Medical Supplies
$
98,391
$
17,609
$
116,000
Philips Extended Warranty
2 Year Warranty in place
$
-
Oxygen Refill and Service
$
5,513
$
987
$
6,500
Zoll Monitor Extended Warranty
$
1,018
$
182
$
1,200
Medication Dispense/Security System -Lease
$
12,469
$
2,231
$
14,700
BLS Replacement Bags (350)
$
-
$
-
Combat Type Medical Kit
$
-
$
-
Medical Appst/Software
$
3,393
$
607
$
4,000
CE Broker
$
2,121
$
380
$
2,500
EMS Survey Tool
$
-
$
-
EMS/Chiefs Council Supplies
$
1,696
$
304
$
2,000
Miscellaneous
$
424
$
76
$
500
Lease - Monitors
See debt service
$
-
FirstPass QA Tool
$
-
$
-
Lucas Monitor Preventive Maint. Program
$
18,406
$
3,294
$
21,700
TOTAL 2017-2018 ..
rr
Prior Year Amended Budget 16-17 1 $ 139,5651$ 22,7951$ 162,360
Estimated 9-30-17 1 $ 143,8321 $ 23,4921$ 167,324
BJB/bb 7-31-17/8-15-17/9-19-17/9-25-17
56
001-5220-051-000,120-5220-051-000
OFFICE SUPPLIES - BUDGET LINE 104
NN SDA BC SDA North Collier
TOTAL 2017-2018 BUDGET $ 55,133 $ 9,867 $
Prior Year Amended Budget 16-17 5 55,8741$ 9,126 IS 65,000
Estimated 9-30-17 1 S 67,701$ 11,073 1 $ 78,872
001-5220-051-003
OFFICE SUPPLIES - PREVENTION - BUDGET LINE 101
NN SQA BC SDA North Collier
Fire Prevention/Inspection Forms and
Contracts & Mis. Supplies $ 8,482 $ 1,518 $ 10,000
Prlor Year Amended Sudget 16-17 $ 8.6961$ 11,4041S 10,000
Estimated 9-30-17 1 $ 8,5961 S 1,4041$ 10,000
Variance - 16-17 vs. 17-18 - 0%
BJB/bb 7-31-17/&15-17/9-19-17/9-2517
57
001-5220-052-001, 100 -102, 120-5220-052-001, 120-5220-052-001
The Protective Gear budget line provides for replacement of protective gear (excluding bunker pants and coats, which are
identified as capital assets), 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.
Gloves, Hoods, Helmets, Visors
New Particulate Hoods (150)
Protective Gear for New Hires
Inspection, Cleaning & Repair
Extractor Maintenance
Unexpected Gear Repair
Wildland /Extrication Gear (25 sets)
Bunker Boots
NN SDA SC SDA North Collier
$ 16,964
$ 29,263
$ 424
$ 4,241
$ 12,723
S 8,482
$ 3,036
$ 5,237
$ 76
$ 759
$ 2,277
$ 1,518
20,000
$ 34,500
$ 500
$ 5,000
$ 15,000
$ 10,000
Prior Year AmendedSwk et 00
16-17 $ 82,951 $ 13,549 $ 96,5
Estimated 9-30-17 $ 66,338 $ 12,382 $ 78,720
001-5220-052-002, 200 - 206, 120-5220-052-002
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 Fire Commissioners. This
budget line also provides for the replacement of sworn employees' boots, and badges required resulting from
promotions.
NN SDA BC SDA North Colper
Annual Uniform Allotman Per Contract
$
58,899
$
10,541
$
69,440
Replacement Boots, Uniforms and Brass
$
12,723
$
2,277
$
15,000
Promotions
$
4,241
$
759
$
5,000
Non -Bargaining Employees
$
6,362
$
1 139
$
7,500
Honor Guard
$
2,545
$
455
$
3,000
Commissioners
$
848
$
152
$
1,000
TOTAL100
,940
Prior Year Amended Budget 16-17 $ 107,398 $ 17,5421$ 124 940
Estimated 9-30-17 $ 125,947 $ 20,2051$ 146152
BJB/bb 7-31-17/&1517/9-1&17/9-2517
58
001-5220-052-000,301 -303,120-5220-052-000
STATION SUPPLIES -BUDGET LINE 109
Provision for basic supplies for all stations is made within this budget line.
NN SDA BC SDA North Coffler
Cleaning & Maintenance Supplies S 48,093 $ 8,607
56,700
DOTAL -2017-2018 BUDGET $ 48,093 $. 8,607 $ 56,700
Prior Year Amended Budgirt 16-17 $ 48,739 $ 7,961 $ 56,700
Estimated 9-30.17 $ 52,304 8,5421$ 60 846
001-5220-044-000
LEASEIRENTAL OF e
This budget line provides for the annual lease cost of the vehicle replacement and maintenance agreement with
Enterprise. These vehicles leases are not lease to own, as the apparatus leases provide.
NN SDA BC SDA North Collier
Annual rental/lease payment - 17 Vehicles $ 78,034 $ 13,966 $ 92,000
TOTAL„o
Prior Year Amended Budget 16-17 $ 44,699 $ 7,301 $ 52,000
Estimated 9-30.17 $ 44,699 $ 7,301 $ 52,000
001-5220-051-001,120-5220-051-001
OFFICE EQUIPMENT (NON -CAPITAL) -BUDGET LINE 111
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.
ITEM
Copier Leases & Maintenance
Postage Machine Lease
Printer Replacement
Printer Cartridges/Supplies
Misc. Office Equip.
NN SDA BC SDA North Coitler
$ 30,535
$
5,465
$
36,000
$ 848
$
152
$
1,000
$ 2,545
$
455
$
3,000
$ 3,393
$
607
$
4,000
$ 1,696
$
304
$
2.000
TOTAL46,000
Prior Year Amended Budglipt 16-17 $ 39,542 $ 6,4581$ 46,0001
Estimated 9-30-17 37,706 $ 611591$ 43,865
BJB/bb 7-31-17/8-15-17/9-19-17/9-25-17
59
001-5220-051-004
OFFICE EQUIPMENT -NON -CAPITAL -PREVENTION -BUDGET LINE 112
As with office supplies, the Fire Prevention Bureau submits an annual list of non -capital office equipment
requirements for items specific to the Bureau.
NN SDA BC SDA North Collier
Miscellaneous Items $ 848 $ 152 $ 1,000
TOTAL1,000
Prior Year Amended Sucloot 16-17 i 860 S 1401S 1000
EsUmated 9-30-17 2,311 S 378 1 S 2,689
001-5220-0052-001, 500 - 505, 120-5220-052-001, 120-5220-052-001
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, including replacement fire hose.
NN SDA BC SDA North Collier
Foam 8 Absorbant
$ 16,964
$
3,036
$
20,000
Nozzle Replacements
$ 2,121
$
380
$
2,500
Hose Replacement
$ 21,205
$
3,795
$
25,000
Bottles 8 Facemasks (new hires)
$ -
$
-
$
-
Cordless Tool Replacement
$ -
$
-
$
-
Escape Harness Packs (60)
$ -
$
-
$
-
Replacement MREs in "Go Packs"
$ -
$
-
$
-
45 Min Bottles for new Airpacks (8)
$ -
$
-
$
-
45 Min Bottles for 10812 (8)
$ 6,107
$
1,093
$
7,200
Wireless Headsets (4 Spare, 4 Spare Stations)
$ -
$
-
$
-
Scott Facemasks, AV300HT (167 Replacement
and 12 New Hires)
$ -
$
-
$
-
Miscellaneous E ui ment
$ 37,745
$
6,755
$
44,500
TOTAL0i
Prior Year Amended &jdget 16-17 1 $ 101,3471S 1615531$ 117,900
Estimated 9.30-17 $ 1513-471 S 16.5531$ 117,900
001-5220-052-008,0i:
SHOP EQUIPMENT/SUPPLIES - NON -CAPITAL - BUDGET LINE 114
The Shop Equipment -Non -Capital 8 Supplies budget line provides for the purchase of small equipment costing less than
$1,000 and basic supplies for the shop/maintenance facility.
NN SDA BC SDA North Calder
Miscellaneous Small Tools and Equipment $ 8,482 $ 1,518 $ 10,000
BJB/bb 7-31-17/&15-17/3-1317/9-25-17
60
Shop Towels and Rags $ 1,696 $ 304 $ 2,000
Miscellaneous Supplies (Oil, etc) $ 6,362 $ 1,139 $ 7,500
TOTALe
e $
2,960 $
19,500,
Prior Year Amended Budget 16-17 $
19,341 $
3,159 $
22,500
Estimated 9-30-17 $
13,553 $
2,214 $
15,767
BJB/bb 7-31-17/8-15-17/9-19-1719-25-17
61
001-5220-052-009
The Warehouse/Logistics Supplies 8 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 2015-2016 budgeted amount also reflects the provision for replacement fixed asset
and inventory tags.
NN SDA BC SDA North Collier
Laundry Soap & Supplies for Bunker Gear
$
1,272
$
228
$
1,500
RFID Tags 3 Related Supplies
$
6,362
$
1 139
$
7,500
Replacement Fixed Asset/Inventory Tags
$
2,121
$
380
$
2,500
Miscellaneous Shipping/Receiving Supplies
$
424
$
76
$
500
Engraving Supplies
$
424
$
76
$
500
TOTAL.0
Consultant - Fire Fee Assessment
$
63,615
$ 11,385
$
00
Prior hoar Amended Suftet 16-17 $ 5,1 59 8421S 6.000
Estimated 9-30.17 S 5,47 $ 894 S 6,366
001-5220-031-000, 100 - 108, 120-520-031-000
The District routinely utilizes a large variety of professional services, including legal, actuarial, benefit consultant, medical
director and other professional service fees
NN SDA BC SDA Nath Coliler
Legal Fees (Including Legislative)
$
127,230
$ 22,770
$
150,000
Benefit Consultant
$
40,714
$ 7,286
$
48,000
Benefit Survey (FGCU)
$
29,687
$ 5,313
$
35,000
Medical Director
$
25,446
$ 4,554
$
30,000
Information Technology Services
$
50,892
$ 9,108
$
60,000
Public Information (Referendum)
$
25,446
$ 4,554
$
30,000
Consultant - Fire Fee Assessment
$
63,615
$ 11,385
$
75,000
Miscellaneous Professional Fees
$
8,482
$ 1,518
$
10,000
• r r
00r
Prior Year Amended Budget 16-17 S 202,0061$ 32,99416 235.000
Estimated 9-30-17 S 210,311 S 34,3501S 244,661
BJB/bb 7-31-17/8-15-17/9-19-17/9-25.17
62
001-5220-049-009.120-5220-049-009
Estimated fees are computed based on the budget of the Collier County Propery Appraiser's Office, and are provided
to the District via written correspondence 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.
NN SDA BC SDA North Collier
Prior Year Amended Bud 16-17 $ 217.0441$ 35,4501$ 252,494
Estimated 9-30-17 1 $ 217.0441 $ 35,4501$ 252,494
001-5220-049-000,120-5220-049-000
COLLIER COUNTY TAX COLLECTOR FEES -BUDGET LINE 118
The Collier County Tax Collector receives an annual fee for collecting and distributing Ad Valorem taxes to the District.
The fee is identified in Section 192.091, Florida Statute, and utlizes a formula based on Ad Valorem collected.
Estimated Tax Revenue
Collector's Fees:
NN SDA BC SDA Nash Collier
29,300,110 $ 5,020,163 $ 34,320,273
3% of first $50,000 per SDA $ 2,545 $ 455 $ 3,000
2% on Balance $ 584,281 $ 104,567.13 $ 688,848
Postage $ 2,969 $ 531 $ 3,500
TOTALi r18 BUDGET $ 589,794 $ 105,554
Prior Year Amended Budget 16-17 $ 522,6171S 85,3601$ 807 977
Estimated 9-30-17 $ 522,617 $ 85,3601$ 607,9771
001-5220-032-000,120-5220-032-000
AUDITORFEES-BUDGET
The District is required by law to undergo an annual audit by an independent auditing firm and must an audited
financial statement to the Auditor General on an annual basis.
NN SDA BC SDA North Collier
Prior Year Amended Budget 16.17 1 $ 68.7681$ 11,2321$ 80 000
Estimated 9.30.17 S 82 587 $ 10,223 1 $ 71810
BJB/bb 7-31-17/8-15-17/9-1117/9-25-17
63
001-5220-049-004
SPECIAL ASSESSOR'S FEE FOR ST. #44 -WATER /SEWER -BUDGET LINE 121
This assessment reflects the District's portion of the water and sewer assessment allocated to Station #44 by the
Station #44 by the County. Collier County Emergency Services pays 38% of this assessment and the District pays 62%
of the assessment.
NN SDA BC SDA North Collier
Prior Year Amended Budget 16-17 $ 5,587 $ 913 $ 6,500
Estimated 9-30-17 $ 6,317 $ 1,032 $ 7,349
BJB/bb 7-31-17/8-15-17/9-19-17/9-25-17
64
001-5220-040-000, 101 - 105, 200, 300, 400, 500, 600, 700, 800, 1200-5220-0040-0000
TRAVEL AND PER DIEM -BUDGET LINE 122 j
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 such costs are estimated.
I NN SDA BC SDA North Collier
Travel/Per Diem:
Fire/EMS Conferences
Essential Travel, Including Legislative Session
$
5,937 $ 1,063 $ 7,000
FFCA/Fire Rescue East (Admin)
$
- $ -
Prevention Training
$
- $ -
FASD
$
2,545 $ 455 $ 3,000
FPELRA
$
- $ -
Accreditation
$
- $ -
EVT/Mechanics
$
- $ -
Information Technology
$
- $ -
Travel/Per Diem - Community Outreach
$
- $ -
Honor Guard
$
- $ -
Miscellaneous
$
- $ -
TOTAL o
10,000
Prior Year Amended Budget 16-17 $ 32,6831$ 5,3171$ 38,000
Estimated 9-30-17 1 $ 29,4481 $ 4,8091$ 34,257
BJB/bb 7-31-17/8-15-17/9-19-17/9-25-17
65
001-5220-048-000 120-5220-048-000
PUBUC INFORMATION
AND COMMUNITY OUTREACH
-BUDGET
LINE 123
NN SDA
WSIDA
Nath Colder
S -
EMS Council
See EMS/ALS Budget
$
-
Miscellaneous Supplies
$ 1,527
$
273
$ 1,800
Newsletter
$ 1,272
$
228
$ 1,500
Website Hosting/Maintenance
$ 2,036
$
364
$ 2,400
TOTAL: BUDGETor
Prior Year Amended Budget 16-17
2,837
$
4631$
3,300
Estimated 9.3047
$ 2,8371
$
463
$ 3,300
001-5220-052-003, 120-5220-052-003
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, cost
estimates for budgetary purposes have been made based on current year expenditures
NN SDA BC SDA North Collier
Prior Year Amended Budget 16-17 $ 1150,4301S 24,5701$ 175000
Estimated 9-30-17 $ 191.5231 S 31,221 $ 222,7441
BJB/bb 7-31-17/8-155-17/9-19-17/9-25-17
66
001-5220-054-911.-001, 002, 201 - 203, 301 - 303. 701, 801 - 806, 901 - 910. 120-5220-054-001
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 easily identify the cost of
college level courses.
EMT/PMD Recertification
$
NN SDA
$
BC SDA
North Collier
Total Operations (Fire/EMS/Training)
$
62,470
$
11,180
$ 73,650
Florida State Fire College, Hubnc Gollege ,
PMD
$
69,552
$
12,448
$ 82,000
TOTAL
$
69,552
$
12,448
$ 82,000
Operations (Fire/EMS/Training):
$
683
$
122
$ 805
Specialty Training - Guest Speakers
$
-
$
-
$ 1,500
5-21, IC -300, S-330, 5-130, S-190
$
-
$
-
FDIC
$
-
$
-
Promotional Testing
$
13,147
$
2,353
$ 15,500
Joint Training with CCSO - Helicopter special
$
-
$
-
$ -
ops, wildfire and rescue
$
41,562
$
7,438
$ 49,000
Crisis Intervention Training
$
1,696
$
304
$ 2,000
Terrorism Training
$
-
$
-
Fire/EMS Conferences
$
-
$
-
Emergency Medical Service Conferences
$
-
$
-
$ 13,200
Associate Med. Director Educational Opp.
$
-
$
-
ALS/BLS Card Renewals
$
2,460
$
440
$ 2,900
EMT/PMD Recertification
$
3,605
$
645
$ 4,250
Total Operations (Fire/EMS/Training)
$
62,470
$
11,180
$ 73,650
Dive Team
$ -
Annual Instructor Recertifications
$
589
$
106
$ 695
Annual Member Recertifications
$
683
$
122
$ 805
Total - Dive Team
$
1,272
$
228
$ 1,500
HazMat Team
Adjuncts
$
-
$
-
Total - HazMat Team
$
-
$
-
$ -
Technical Rescue Team
USAR Membership (REIMBURSEABLE)
$
11,196
$
2,004
$ 13,200
Training - New Members
$
-
$
-
Training and Adjunct
$
-
$
-
Total - Technical Rescue Team
$
11,196
$
2,004
$ 13,200
Boat Team
Education and Training
$
424
$
76
$ 500
Total - Boat Team
$
424
$
76
$ 500
Fire Prevention
Certifications
$
23,029
$
4,121
$ 27,150
Total - Fire Prevention
$
23,029
$
4,121
$ 27,150
BJB/bb 7-31-17/8-15-17/9-19-17/9-25-17
67
Administration
Payroll Certification Conference
Information Technology
HR Collier Monthly Seminars & Annual
Conference
Mechanics Training - EVT
Professional Development
FFCA C
FASD
Fire Rescue East (2)
FPELRA Annual Conference (2)
FPELRA Negotiations Training (1)
Accreditation
Commissioners - FASD Conference & Mtgs (4
$ 1,272 $ 228 $ 1,500
$ 1,612 $ 288 $ 1,900
Commissioners)
$
-
$
-
Propane
Total - Administration
$
2,884
$
516 $
3,400
4,665 $
835 $
5,500
Auto Extrication Training
$
- $
TOTALi
-
Miscellaneous
$
848 $
,00
1,000
2,3171S
16,500
Prior Year Amended Budget 16-17
1 $
179,0901
$
29,226 $
208,316
Estimated 9-30-17
1 $
175,079
1 $
28,596 $
203,675
001-5220-054-821-830,120-5220-054-821
The expenses contained within this budget line are for the supplies and equipment required for
operational training.
Priar or YeAmended B 16-17
$
NN SDA
BC SDA
North Collier
Propane
$
5,937 $
1,063 $
7,000
Smoke Machine Supplies
$
4,665 $
835 $
5,500
Auto Extrication Training
$
- $
- $
-
Miscellaneous
$
848 $
152 $
1,000
Priar or YeAmended B 16-17
$
14,183
$
2,317
$
16,500
Estimated 9-30-17
1 $
14,1831
$
2,3171S
16,500
BJB/bb 7-31-17/8-15-17/9-19-17/9-25-17
68
001-5220-099-000,120-5220-099-000
MISCELLANEOUS EXPENSE -BUDGET LINE 128
The Miscellaneous Expense budget line provides for expenses, often one-time in nature, which cannot be categorized to anothi
expense line or are not significant enough to warrant an expense line.
NN SDA BC SDA North Collier
TOTAL 2017-2018 BUDGET $ 8,482 $ 1,518 $ 10,000
Prior Year Amended 16-17 1 $ 8.5961 $ 11,4041S 10,000
Estimated 9-30-17 $ 8.598 $ 1,4041$ 10,000
001-5220-054-000
SUBSCRIPTIOND
DUES -BUDGET
This budget line contains financial provision for the Florida Association of Special District
Dues, as well
as
other professional
association dues and subscriptions.
NN SDA
BC SDA
North Collier
ITEM
CC Fire Chiefs Association
$
509
$
91
$
600
FPELRA
$
-
$
-
$
-
Dept. of Com. Affairs -Special Districts
$
297
$
53
$
350
Miscellaneous
$
-
$
-
$
-
Florida Fire Chief Association
$
509
$
91
$
600
Int. Assoc. of Fire Chiefs
$
509
$
91
$
600
Florida Assoc. of Special Dist.
$
3,393
$
607
$
4,000
Sam's Club
$
254
$
46
$
300
Florida CERT Assoc.
$
254
$
46
$
300
American Payroll Association
$
254
$
46
$
300
SW Florida American Payroll Association
$
-
$
-
$
-
Accreditation Registration
$
7,040
$
1,260
$
8,300
Society for Human Resource Management
$
-
$
-
$
-
Payroll Source
$
140
$
25
$
165
HR Collier
$
85
$
15
$
100
TOTALi17-2018 BUDGET
13,245
$
Z370
$
15,4616
P or Year Arrw#Wod BuckW 16-17
$
6.9281
$
1,132
1 $
777 8 060
Estimated 9-30.1T
$
8,298 1
$
I.386
903
BJB/bb 7-31-17/8-15-17/9-19-17/9-25-17
69
001-5220-054-010
Identified below are membership dues unique to the Fire Prevention Bureau,as well as the cost
for the subscription to NFPA codes.
FL Chapter IAAI
NFPA Subscription Service
Collier County Fire Marshals
Florida Fire Marshal 8 Inspector Assoc.
National Assoc. of Fire Invest.
Int. Assoc of Arson Inv.
NN SDA BC SDA North Collier
50
6
Prior Year Amended Budget 16-17 1 $ 516 $ 84 $ 600
Estimated 9-30-17 1 $ 1,386 $ 2281S 1,624
Variance - 16-17 vs. 17-18 - 0%
001-5220-054-011,120-5220-054-011
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, Invitations to Bid, and the sale of surplus
equipment in accordance with District Policies.
NN SDA BC SDA North Collier
Prior Year Amended Budget 16-17 1 $ 8,5961$ 1,404 $10,000
Estimated 9-30-17 $ 6,877 $ 1,123 S 8000
BJB/bb 7-31-17/8-1517/&1117/9-25-17
70
001-5220-054-200
DIVE RESCUE TEAM -BUDGET LINE 132
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.
BJB/bb 7-31-17/8-1517/9-19-17/9-255-17
71
NN SQA
BC SDA
North Collier
DIVE TEAM EQUIPMENT
Annual Equipment Maintenance
$
848
$
152
$ 1,000
Buoyancy Compensators (2)
$
679
$
121
$ 800
Scuba Pro Air 2 (3)
$
-
$
-
Replacement RDP Box
$
-
$
-
Misc. Weights
$
-
$
-
Misc. Equipment
$
-
$
-
Engine Top Vvater Gear Bags (15)
$
-
$
•2017-2018 BUDGET
$
1,527
$
273
$ 1,800
Prior Year Amended Budget 16-17
$
6.266
$
1,023 1
$ 7,289
Estimated 9-30-17
1 $
6,266.1
$
1,023 1
$ 7,289
BJB/bb 7-31-17/8-1517/9-19-17/9-255-17
71
001-5220-054-980, 951,952
FIRE PREVENTION MATERIALS & SUPPLIES -BUDGET LINE 133
The Deputy Chief of Life Safety and Prevention] annually submits a list of the anticipated requirements for the Fire
Prevention Bureau, including key boxes, anemometers to test air flow, NFPA reference mannuals and basic operational
supplies, as well as public education material requirements
NN SDA BC SDA North Collier
ITEM
Prevention/Public Education Materials $ 16,964 $ 3,036 $ 20,000
Public Education $ - $ -
Key t3oxes $ 8,482 $ 1,518 $ 10,000
K Y Boxes have Cost RecoverVI
TOTAL30,0001
Prior Year Amended Budget 16-17 $ 47,278 1 $ 7.722 1 $ 55,000
Estimated 9-30-17 $ 35.842.1 $ 5,854 1 $ 41,696
BJB/bb 7-31-17/8-15-17/9-19-17/9-25-17
72
001-5220-054-008
HAZARDOUS MATERIALS TEAM -BUDGET LINE 134
The HazMat Team consists of 39 members. 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.
BJB/bb 7-31-17/8-15-17/9-19-17/9-25-17
73
NN SDA
BC SDA North Collier
HAZMAT EQUIPMENT
Spill/Leak Control Supplies
$
- $
-
Replacement of Sampling Supplies
$
- $
-
Replacement Level A Suits
$
- $
-
Betts Emergewncy Unload Device
$
- $
-
Safe Transport Lid Loc Dome Clamps
$
- $
-
Communication Equipment in Suits
$
- $
-
Recovery vessel Overpacks
$
- $
-
MSA 4 Gas Monitor Supplies/Maintenance
$
- $
-
Misc. supplies and maintenance
$
848 $
152 $ 1,000
TOTAL6 t -
!!!
Prior Year Amended Budget 16-17
1 $
13,7541 $
2,2461$ 16,000
Estimated 9-30-17
1 $
4,298 $
7021S 5,000
BJB/bb 7-31-17/8-15-17/9-19-17/9-25-17
73
001-5220-054-009
The District's 30 member Technical Rescue Team is trained for confined space, structural collapse, trench collapse and
high angle rescue operations.
HIGH ANGLE CONFINED SPACE
Protective Gear, Gloves, Eye Protection
Replacement supplies
Replacement Helmet Lights
Replacement Rescue Rope
Replacement Rope Bags
Replacement Pulleys
1 Class III Harness
Kevlar Chaps (2)
Tree Climber Saw -rural area H/A rescue
Total -High Angle Confined Space
TRENCH/STRUCTURAL COLLAPSE
Replacement Lumber
Electric Rebar Cutter
Replacement DeWalt Batteris
Total-Trench/Structural Collapse
NN SDA BC SDA North Collier
$ 848 $ 152 $ 1,000
$ 1,696 $ 304 $ 2,000
$ 2,545 $ 455 $ 3,000
Prior Year Amended Budget 16-17 1 $ 8 251$ 1,4251$ 10,150
Estimated 9-30-17 1 $ 4,298 $ 7021$ 5,000
001-5220-054-100
BOAT TEAM
-BUDGET LINE 137
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.
NN SDA
BC SDA
North Collier
Boat Slip Annual Maintenance Fee
$
3,223
$
577
$
3,800
Maintenance equipment/materials
$
424
$
76
$
500
Inflatable Life Jackets (2)
$
-
$
-
Portable Fuel Station
$
-
$
-
IPAD with Case
$
-
$
-
Handheld Spotlights (3)
$
-
$
-
Boat Life Maintenance and Repairs
$
$
-
'TOTALi f Budget -
1 1
Prior Year Amended Budget 16-17
$
4,977
$
8131$
5,790
Estimated 9-30.17
4,9771
$
8131$
6,790
BJB/bb 7-31-17/8-15-17/9-19-17/9-25-17
74
001-5220-054-007
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 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 to support the existing teams.
NN SDA BC SDA North Collier
CERT Functions $ 848 $ 152 $ 1,000
CERT Supplies $ 2,545 $ 455 $ 3,000
CERT Grant Purchases (Possible Grant
Funding) $ 5,937 $ 1,063 $ 7,000
TOTAL 2017-2018 1 $ 1,670 f c
Prior Year Amended Budget 16-17 1 $ 11,605 1 $ 1,8951$ 13,500
Estimated 9-30-17 1 $ 7,7621 $ 1,2671S 9,029
001-5220-054-401,120-5220-054-401
CONTINGENCY -BUDGET
This budget line is provided to cover excess expenditures from other budget lines during the course of the year.
NN SDA BC SDA North Collier
TOTAL 2017-2018 BUDGET
Prior Yaw Amended Budget 16-17 1 $ - $ - I $ -
Estimated 9-30-17 1 $ - $
SERVICE
-
BUDGET LINES f AND
141
-DEBT
The provision for debt service is to fund the interest fee lease for the purchase
of medical equipment, 3 engines and a ladder
truck approved in 15-16 and an additional replacement apparatus
16-17.
NN SDA
BC SDA
North Collier
Equipment (Lucas Chest Compressors) Lease
Principal
$
27,183
$
4,865
$
32,048
Apparatus Lease (3 Engines, 1 Ladder)-Princ
$
194,933
$
34,887
$
229,819
Apparatus Lease (Tower) - Principal
$
142,632
$
25,527
$
168,159
Apparatus Lease (Tower) - Interest
$
20,641
$
3,694
$
24,335
Apparartus Lease -(3 Eng, Ladder) Interest
$
55,484
$
9,930
S
65.414
Total Principal
$
364,748
$
65,278
$
430,026
Totallnterest
$
76,125
$
13,624
$
89,749
TOTAL 17-18
$
440,873
$
78,902
PAx Year Amended Bu 16-17
$
299.778
$
48,963
$348
741
jEsdinated 9.30.7
1 $
29%7781
$
48,0631$
348,741
BJB/bb 7-31-17/8-15-17/9-19-17/9-25-17
75
001-5220-062-000,001-5220-064-003
yAPIT/_\ .' /t\IOn h'dJ:iUTaMa1TS &EQUP-MEAICailZti���IJ1>�li�
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) or a capital improvement
NN SDA BC SDA North Collier
Station #40
Training Tower Refurbish (Window, etc) $ - $ - $
Paint Bay Ceiling $ - $ - $ -
Total -Station #40 $ - $ - $ -
Station #42
Paint Bay Walls
$
- $
- $ -
Rowing Machine
$
- $
- $
Recliners (5)
$
- $
- $ -
Total -Station #42
$
- $
- $ -
Station #43
Paint Bay Walls
Rowing Machine
Truck Exhaust Fan
Recliners (3)
Total - Station #43
Station #44
Recliners (9)
Replace Shower
Total - Station #44
Station #45
Recliners (3)
Rowing Machine
Paint Tower
Total - Station #45
Station #46
Replace Overhead Bay Doors (4) FROM ST 46
RESERVE
Paint Station Exterior
Locution Expansion
Rowing Machine
Total - Station #46
Station #47
Screen in rear Lanai
Pressure Washer
Bunker Gear Extractor (Washing Machine)
Total - Station #47
Station #10
Rowing Machine
Carport for BC Vehicle
Paint Exterior - Admin
Total - Station #10
Station #12
Turn Lane
4 Recliners
Relocate Washer
BJB/bb 7-31-17/8-15-17/9-19-17/9-25-17
76
If grant approved this fiscal year will need to budget expenditure
$ 28,839 $
5,161 $ 34,000
$ 28,839 $
5,161 $ 34,000
BJB/bb 7-31-17/8-15-17/9-19-17/9-25-17
76
Relocate Gear Room $
Door for Ice Machine Room $
Total -Station #12 $
Essential Services #1 (Taylor Roadl
Roll Up Overhead Doors (Maintenance Facility) $
Parking Area Behind Facility (NATALI TO
CHECK WITH COUNTY) $
Total - Essental Services #1 $
S
Essential Services #2 ("Station 11")
Remove and Rebuild Maintenance Facility S S
Total - Essential Services #2
All Locations
Air Conditioner Replacements as Needed $ 25,446 $ 4,554 $ 30,000
Total -All Locations $ 25,446 $ 4,554 $ 30,000
T AL API AL U -ALL
FACILITIES 17-18 1 $ 54,285 $ 9,7151$ 64.000
Prior Year Amended Budget 16-17 $ 326,4 3 $ 53,317 $ 379,750
Estimated 9-30-17 1 $ 303.6451 $ 49,5951$ 353,240
001-5220-064-001, 200 - 202
Purchases of capital fire equipment for the 2017-2018 fiscal year consists of replacement equipment which may not be
specifically identified at this time, but which need may arise throughout the fiscal year.
NN SDA BC SQA North Collier
Thermal Imaging Cameras (3 Squads)
$
- $
-
Equipment for New Aerial
$
$
-
Cordless Scene Lights
$
- $
-
LDH Intakes to replace aging units
$
- $
-
Scott Airpacks (8) without bottles
$
- $
-
Wireless Headset Systems (5)
$
- $
-
Wireless Headset Systems (2 Man) BCs
$
- $
-
Plastic Cribbing Sets (E10)
$
- $
-
Auto Cribbing (6 sets)
$
- $
-
Electric/Battery Powered PPVS (3)
$
- $
-
Replacement Fire Equipment
$
42,410 $
7,590 $ 50,000
TOTALi
•050,000
Prior Year Amender! Budget 16-17
$
180,6881$
29,5121$ 210,200
Estimated 90-17
$
180,778 $
28 260 $ 187,038
BJBlbb 7-31-1718-15-17131&171&2517
77
001-5220-064-017
This budget line provides for the purchase of replacement protective gear, as well as the purchase of gear for new hires
which may not be funded by impact fees.
NN SDA BC SDA North Collier
25 Sets Replacement Bunker Gear
$
-
$
-
20 Sets Replacement Gear- Replacement
Positions
$
33,080
$
5,920 $
39,000
20 Sets Replacement Gear - Unexpected
Inspection Failur
$
42,410
$
7,590 $
50,000
Ballistic PPE (50% Grant Funded)
$
9,330
$
1,670 $
11,000
TOTAL1100,000
Prior Year Amended Budget 16-17 1 $ 138,396 0S 22,604 IS 161,000
Estimated 9-30-17 1 $ 102,768 1 S 16,7851S 119,553
001-5220-064-002
NN SDA BC SDA North Collier
ALS Equipment - Rehab Unit and Special
Events, Including Lucas Monitor $ - $ -
MedVault (Controlled Substance Security) $ - $ -
AEDs (20) $ - $ -
ALS Medical Gear for New Positions $ - $ -
Prior Year Amended Budget 16-17 1 $ 73,0661$ 11,934 S85,000
Estimated 9-30-17 1 $ 73,0661 $ 11,9341S 85.000
BJB/bb 7-31-17/8-1517/9-19-17/9-2517
78
001-5220-064-009, 120-5220-064-009
NN SDA BC SDA North Collier
800 MHZ Mobil Unit (Polaris) $ - $ -
Rear Mobile Units (Squads) (3) $ - $ -
800 MHZ XG075P (Sq 44) $ - $ -
800 MHZ XG-75P FFS Cal 5 $ - $ -
800 MHZ XG-25M EOC Radios $ - $ -
800 MHZ XG-25M Logistics $ - $ -
800 MHZ XG-25P Logistics $ - $ -
External Antenna Station 45 $ - $ TOTAL-
- ■
Prior Year Amended Budget 16-17--T-
8.5961$S 1,4041$
10,000
Estimated 9-30-17 1 $ 8,5961 $ 1,4041$ 10,000
001-5220-064-013,120-5220-064-013
CAPITAL PURCHASES -COMMUNITY OUTREACH -BUDGET LINE 177 1
NN SDA BC SDA North Collier
Video Camera for Community Outreach $ 2,121 $ 380 $ 2,500
TOTAL■ :0 $ 2,500
Prlor Year Amended Bud 15-16 $ --,1S -1$
Estimated 9-30-16 Is - $ -Is
001-5220-064-010
CAPITAL PURCHASES -COMPUTERS -BUDGET LINE 166
Prior Year Amended Budget 16-17 $ 146132 $ 23,8681$ 170,000
Estimated 9-30-17 93,4451 $ 16,2631$ 108,708
BJB/bb 7-31-1718-15-1719-19-1719-25-17
79
NN SDA
BC SDA North Collier
Servers (4)
$
33,928 $
6,072 $ 40,000
Routers
$
8,482 $
1,518 $ 10,000
Mobile Data Units (3)
$
12,723 $
2,277 $ 15,000
Replacment Main Backup Appliance
$
- $
-
TOTAL ■
r00
Prior Year Amended Budget 16-17 $ 146132 $ 23,8681$ 170,000
Estimated 9-30-17 93,4451 $ 16,2631$ 108,708
BJB/bb 7-31-1718-15-1719-19-1719-25-17
79
001-5220-064-006
NN SDA BC SDA North Collier
Arborist Spikes and Climbing Belt $ - $ -
Speed Crib Set $ - $ -
Conversion of PU-10 to Trench/Colla se Ri $ $
TOTALBUDGET
Prior Year Amended Budget 16-17 S 9,713 1 $ 1,587 $ 11.300
Estimated 9-30-17 S 9,7131 S 1,587 $ 11,300
001-5220-064-016
CAPITAL PURCHASES - BOAT TEAM - BUDGET LINE 168
D• BC SDA North Collier
Autopilot for Boat 41 $ - $ -
4 Wheel ATV - Beach Rescue $ - $
TOTALi i - •
Prior Year Amended Bud 16-17 $ 35.6731$ 5,827 $ 41,500
Estimated 9.30-17 1 $ 2,0501 $ 1,762 $ 3,812
Variance - 16-17 vs 17-18 - (100%)
001-5220-064-008, 400 - 403
TOTAL 2017-2018 BUDGET
Prior Year Amended Budget 16-17 1 $ - $ - S
Estimated 9-30-17 1 S $ _1$ -
001-5220-064-004
NN SM BC SDA
Change Orders - New Aerial $ 8,482 $ 1.518 $ 10,000
Vehicle - Logistics (New Position) $ - $ -
Re lacment Vehicle -Fire Prevention $ - $ -
:TOTAL i •10,000
Prior Year Amended Bud 16-17 1 $ 34.8781 $ 5,697 1 S 40,575
Estimated 9-30-17 1 $ 15,9421 $ 2,768 $ 18,710
BJB/bb 7-31-17/8-15-17/9-19-17/9-25-17
80
001-5220-064-019,110 - 113
SDA BC SDA North Cooter
Portable Lift Equipment (Apparatus) $ - $ -
Fiber Optic Camera $ - $ -
r
Prior Year Amended Budget 16-17 $ 62,3861$ 10,1901$T,576
Estimated 9-30-17 62,386 $ 10,190 $72 S76
eMYS
001-5220-064-023
NN SDA BC SDA North Collier
Variance - 16-17 vs. 17-18 154
001-5220-064-015
CAPITAL PURCHASES-HAZMAT TEAM -BUDGET LINE 173
TOTAL 2017-2018 BUDGET
Variance - 15-16 vs 16-17 -(1009/o)
001-5220-064-014
CAPITAL PURCHASES - FIRE APPARATUS - BUDGET LINE 174
NN SDA BC SDA North CoIlIw
TOTAL 2017-2018 BUDGET $ - $ -
BJB/bb 7-31-17/8-15-17/9-19-17/9-25-17
81
001-5220-064-007
NN SDA SC SDA North COMW
TOTAL 17-18 BUDGET $ - $ - $ -
Prior Year Amended B 16-17 1 $ 2,650 $ 4331$ 3,0831
Estimated 9430-17 $ - $
001-5220-064-011
NN SDA BC SDA North Collier
TOTAL 2017-20113 BUDGET
Prior Year Amended SLK#get 16-17 $ - $ .1$
Estimated 9-30-17 $ - $ -is
CAPITAL PURCHASES - LAND - BUDGET LINE 178
NN SDA BC SDA North Collier
TOTAL 2017-2018 BUDGET
Variance - 16-97 vs. 17-18 - 0•/
BJB/bb 7-31-17/8-1517/9-19-17/9-25-17
82
NORTH COLLIER FIRE CONTROL
AND RESCUE DISTRICT
BASIC FINANCIAL STATEMENTS
TOGETHER WITH ADDITIONAL REPORTS
YEAR ENDED
SEPTEMBER 30, 2016
b.
TABLE OF CONTENTS
Page(s)
�- INDEPENDENT AUDITOR'S REPORT................................................................
1-4
MANAGEMENT'S DISCUSSION AND ANALYSIS (MD&A)...................................
i -xi
BASIC FINANCIAL STATEMENTS
GOVERNMENT -WIDE FINANCIAL STATEMENTS:
Statement of Net Position.................................................................................
5
Statement of Activities....................................................................................
6
FUND FINANCIAL STATEMENTS:
Governmental Funds:
Balance Sheet......
Reconciliation of the Balance Sheet of Governmental Funds
_ to the Statement of Net Position......................................................................
8
Statement of Revenues, Expenditures and Changes
inFund Balance.........................................................................................
9
Reconciliation of the Statement of Revenues, Expenditures and Changes
in Fund Balance of Governmental Funds to the Statement of Activities ........................
10
Fiduciary Fund - Firefighters' Pension Plan:
�— Statement of Fiduciary Net Position...................................................................
11
Statement of Changes in Fiduciary Net Position .....................................................
12
NOTES TO THE FINANCIAL STATEMENTS.........................................................
13-75
OTHER INFORMATION
COMBINING FINANCIAL STATEMENTS BY SERVICE DELIVERY AREA
Governmental Funds
Combining Balance Sheet - General Fund - by Service Delivery Area ........................... 76
Combining Statement of Revenues, Expenditures, and Changes in Fund Balance -
General Fund - by Service Delivery Area............................................................ 77
REQUIRED SUPPLEMENTARY INFORMATION OTHER THAN MD&A
NORTH NAPLES SERVICE DELIVERY AREA
BUDGET TO ACTUAL COMPARISON - MAJOR FUNDS (General and Special Revenue Funds)
Statement of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual -
General Fund - Summary Statement................................................................... 7
Statement of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual -
General Fund - Detailed Statement..................................................................... 79-81
Statement of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual -
Impact Fee Fund - Summary Statement................................................................ 82
Statement of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual -
Impact Fee Fund - Detailed Statement 83
TABLE OF CONTENTS (CONTINUED)
Pae s
BUDGET TO ACTUAL COMPARISON - OTHER NON-MAJOR GOVERNMENTAL FUND
Special Revenue Fund:
Statement of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual -
`" Inspection Fee Fund - Summary Statement ........................................................ 84
Statement of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual -
Inspection Fee Fund - Detailed Statement.......................................................... 85-86
BIG CORKSCREW ISLAND SERVICE DELIVERY AREA
BUDGET TO ACTUAL COMPARISON - MAJOR FUNDS (General and Special Revenue Funds)
Statement of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual -
General Fund - Summary Statement................................................................... 87
r.., Statement of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual -
General Fund - Detailed Statement..................................................................... 88-90
Statement of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual -
Impact Fee Fund - Summary Statement................................................................ 91
Statement of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual -
Impact Fee Fund - Detailed Statement 92
OTHER REQUIRED SUPPLEMENTARY INFORMATION
Schedule of District's Proportionate Share of the Net Pension Liability - Florida Retirement
System Pension Plan (FRS)...........................................................................
93
Schedule of District Contributions - Florida Retirement System Pension Plan (FRS)............
93
Schedule of District's Proportionate Share of the Net Pension Liability - Health Insurance
Subsidy Pension Plan (HIS)...........................................................................
94
Schedule of District Contributions - Health Insurance Subsidy Pension Plan (HIS) .............
94
Notes to the Required Supplementary Information....................................................
95-96
ADDITIONAL REPORTS
Independent Auditor's Report on Internal Control over Financial Reporting and on
Compliance and Other Matters Based on an Audit of Basic Financial Statements
_ Performed in Accordance with Government Auditing Standards .....................................
97-98
Independent Accountant's Report on Compliance with
Section 218.415, Florida Statutes......................................................................... 99
Independent Auditor's Report to Management............................................................ 100-102
Management's Response to Independent Auditor's Report to Management ........................... Exhibit
bm
` Affiliations
TUSCANFlorida Institute of Certified Public Accountants
American Institute of Certified Public Accountants
Company, PA Private Companies Practice Section
Tax Division
Certified Public Accountants & Consultants
L
INDEPENDENT AUDITOR'S REPORT
an—
_ Board of Commissioners
North Collier Fire Control and Rescue District
1885 Veterans Park Drive
Naples, Florida 34109-0492
Report on the Financial Statements
imm We have audited the accompanying financial statements of the governmental activities and each major and
non -major fund of North Collier Fire Control and Rescue District (the "District") as of and for the year ended
September 30, 2016, and the related notes to the financial statements, which collectively comprise the District's
L, basic financial statements as listed in the table of contents.
Management's Responsibility for the Financial Statements
` Management is responsible for the preparation and fair presentation of these financial statements in
accordance with accounting principles generally accepted in the United States of America; this includes the
design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of
` financial statements that are free from material misstatement, whether due to fraud or error.
Auditor's Responsibility
L Our responsibility is to express an opinion on these financial statements based on our audit. We did not audit
the financial statements of North Collier Fire Control and Rescue District Firefighters' Pension Fund ("Pension
Fund") as of and for the year ended September 30, 2016, which represent 100% of the assets, liabilities and net
position as well as 100% of the revenue and expenses of the District's Fiduciary Fund. Those financial
statements were audited by other auditors whose report thereon has been furnished to us, and our opinion,
insofar as it relates to the amounts included for North Collier Fire Control and Rescue District Firefighters'
Pension Trust Fund, is based on the report of the other auditors. We also did not audit the financial statements
of the Florida Retirement System Pension Plan (FRS) or Health Insurance Subsidy Pension Plan (HIS) as of and
for the year ended June 30, 2016. The District is required to record its proportionate share of the FRS and HIS
liability in the District's government -wide financial statements as of September 30, 2016 and for the year
then ended. The Florida Retirement System financial statements were audited by other auditors whose
reports have been furnished to us, and our opinion, insofar as it relates to the amounts included for the
District's government -wide financial statements, are based on the reports of the other auditors. We conducted
our audit in accordance with auditing standards generally accepted in the United States of America and the
L, standards applicable to financial audits contained in Government Auditing Standards, issued by the
Comptroller General of the United States of America. Those Standards require that we plan and perform the
audit to obtain reasonable assurance about whether the financial statements are free from material misstatement.
An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the
financial statements. The procedures selected depend on the auditor's judgment, including the assessment of
the risks of material misstatement of the financial statements, whether due to fraud or error. In making those
` risk assessments, the auditor considers internal control relevant to the District's preparation and fair
INTEGRITY ......... SERVICE ......... EXPERIENCE®
12621 World Plaza Lane, Building 55 • Fort Myers, FL 33907 • Phone: (239) 333-2090 • Fax: (239) 333-2097
Board of Commissioners
North Collier Fire Control and Rescue District
Page 2
r..
presentation of the financial statements in order to design audit procedures that are appropriate in the
circumstances, but not for the purpose of expressing an opinion on the effectiveness of the District's internal
control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of
accounting policies used and the reasonableness of significant accounting estimates made by management, as
well as evaluating overall presentation of the financial statements.
r..
We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our
audit opinions.
Summary of Opinions
Opinion Unit Tyne of Opinion
Governmental Activities Unmodified
General Fund Unmodified
Impact Fee Funds Unmodified
Inspection Fee Fund Unmodified
Firefighters' Pension Trust Fund Unmodified
Opinions
Unmodified Opinions
In our opinion, based on our audit and the report of other auditors, the financial statements referred to above
present fairly, in all material respects, the respective financial position of the governmental activities and each
major and non -major fund of North Collier Fire Control and Rescue District as of September 30, 2016, and the
respective changes in financial position, for the year then ended in accordance with accounting principles
generally accepted in the United States of America.
Other Matters
Required Supplementary Information
h, Accounting principles generally accepted in the United States of America require that the management's
discussion and analysis on pages i -xi, Schedule of the District's Proportionate Share of the Net Pension
Liability - Florida Retirement System Pension Plan (FRS), Schedule of District Contributions - Florida Retirement
System Pension Plan (FRS), Schedule of the District's Proportionate Share of the Net Pension Liability - Health
Insurance Subsidy Pension Plan (HIS), Schedule of District Contributions - Health Insurance Subsidy Pension
Plan (HIS) and Notes to the Required Supplementary Information, as listed in the table of contents, be presented
to supplement the basic financial statements. Such information, although not a part of the basic financial
statements, is required by the Governmental Accounting Standards Board which considers it to be an essential
part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or
historical context. We have applied certain limited procedures to the required supplementary information -
management's discussion and analysis (MD&A), Schedule of the District's Proportionate Share of the Net
Pension Liability - Florida Retirement System Pension Plan (FRS), Schedule of District Contributions - Florida
Retirement System Pension Plan (FRS), Schedule of the District's Proportionate Share of the Net Pension Liability
- Health Insurance Subsidy Pension Plan (HIS), Schedule of District Contributions - Health Insurance Subsidy
Pension Plan (HIS), and Notes to the Required Supplementary Information, as listed in the table of contents, in
accordance with auditing standards generally accepted in the United States of America, which consisted of
inquiries of management about the methods of preparing the information and comparing the information for
consistency with management's responses to our inquiries, the basic financial statements, and other
knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or
provide any assurance on the required supplementary information - management's discussion and analysis
L
�. Board of Commissioners
North Collier Fire Control and Rescue District
Page 3
(MD&A), Schedule of the District's Proportionate Share of the Net Pension Liability - Florida Retirement
System Pension Plan (FRS), Schedule of District Contributions - Florida Retirement System Pension Plan (FRS),
Schedule of the District's Proportionate Share of the Net Pension Liability - Health Insurance Subsidy Pension
Plan (HIS), Schedule of District Contributions - Health Insurance Subsidy Pension Plan (HIS), and Notes to the
Required Supplementary Information, as listed in the table of contents, because the limited procedures do not
provide us with sufficient evidence to express an opinion or provide any assurance.
Other Required Supplementary Information
Our audit was conducted for the purpose of forming an opinion on the financial statements that collectively
comprise North Collier Fire Control and Rescue District's basic financial statements. The required
supplementary information other than MD&A - budgetary comparison information is presented for purposes
of additional analysis and is not a required part of the basic financial statements. The required supplementary
information other than MD&A budgetary comparison information is the responsibility of management and was
derived from and relates directly to the underlying accounting and other records used to prepare the basic
financial statements. Such information has been subjected to the auditing procedures applied in the audit of
the basic financial statements and certain additional procedures, including comparing and reconciling such
information directly to the underlying accounting and other records used to prepare the basic financial
statements or to the basic financial statements themselves, and other additional procedures in accordance with
auditing standards generally accepted in the United States of America. In our opinion, the required
L supplementary information other than MD&A - budgetary comparison information is fairly stated, in all
material respects, in relation to the basic financial statements as a whole.
Other Information
Our audit was conducted for the purpose of forming opinions on the financial statements that collectively
comprise the District's basic financial statements. The combining financial statements and schedules, the
introductory section and statistical section, as listed in the table of contents, are presented for purposes
of additional analysis and are not a required part of the basic financial statements.
L The combining financial statements and schedules are the responsibility of management and were derived from
and relate directly to the underlying accounting and other records used to prepare the basic financial
statements. Such information has been subjected to the auditing procedures applied in the audit of the basic
financial statements and certain additional procedures, including comparing and reconciling such information
directly to the underlying accounting and other records used to prepare the basic financial statements or to the
_ basic financial statements themselves, and other additional procedures in accordance with auditing standards
generally accepted in the United States of America. In our opinion, the combining and individual fund
financial statements are fairly stated, in all material respects, in relation to the basic financial statements as a
v whole.
Our audit was conducted for the purpose of forming an opinion on the financial statements that collectively
comprise the District's basic financial statements. The Exhibit - Management's Response to Independent
Auditor's Report to Management is not a required part of the basic financial statements but is required by
Government Auditing Standards. Such information has not been subjected to the auditing procedures applied
in the audit of the basic financial statements and, accordingly, we do not express an opinion or provide any
assurance on it.
b..
.... Board of Commissioners
North Collier Fire Control and Rescue District
Page 4
Other Reporting Required by Section 218.415, Florida Statutes
In accordance with Section 218.415, Florida Statutes, we have also issued a report dated February 23, 2017, on
our consideration of North Collier Fire Control and Rescue District's compliance with provisions of Section
218.415, Florida Statutes. The purpose of that report is to describe the scope of our testing of compliance and
the results of that testing, and to provide an opinion on compliance with the aforementioned Statute. That
report is an integral part of an audit performed in accordance with Sections 218.39 and 218.415, Florida Statutes
in considering North Collier Fire Control and Rescue District's compliance with Section 218.415, Florida Statutes.
Other Reporting Required by Government Auditing Standards
In accordance with Government Auditing Standards, we have also issued our report dated February 23, 2017, on
L our consideration of the District's internal control over financial reporting and on our tests of its compliance
with certain provisions of laws, regulations, contract and grant agreements and other matters. The purpose of
that report is to describe the scope of our testing of internal control over financial reporting and compliance
and the results of that testing, and not to provide an opinion on internal control over financial reporting or on
compliance. That report is an integral part of an audit performed in accordance with Government Auditive
Standards in considering North Collier Fire Control and Rescue District's internal control over financial
L reporting and compliance.
-�
/Zulo-w T Zomp / �t 4.
TUSCAN & COMPANY, P.A.
Fort Myers, Florida
February 23, 2017
r..
L
L
MANAGEMENT'S DISCUSSION
AND ANALYSIS
(MD&A)
`.0
Management's Discussion and Analysis
of Financial Statements FYE September 30, 2016
This Discussion and Analysis of the North Collier Fire Control & Rescue District's ("The
District") basic financial statements is provided to assist the reader in understanding the
District's financial activities and significant changes in ending financial position for the
fiscal year ended September 30, 2016. These statements implement the requirements of
GASB Statements #34 and #68 and incorporate those annual reporting requirements, as
well as the financial statement format and presentation.
Contained within are the basic financial statements, consisting of the government -wide
financial statements, governmental fund financial statements and notes to the financial
statements. This Discussion and Analysis will also provide an analytical overview of
these statements, including comparisons of the District's financial position at September
30, 2016 versus September 30, 2015.
On January 1, 2015, the North Collier Fire Control & Rescue District was officially
bmm formed by the merger of the North Naples Fire Control & Rescue District and the Big
Corkscrew Island Fire Control & Rescue District. It should be noted that the comparative
financial information at September 30, 2015 reflects financial activity for a nine month
period.
District Highlights
1. At the conclusion of fiscal year 2016, the District's assets exceeded its liabilities,
resulting in net assets of $27,105,254 as compared to net assets at September 30,
2015 of $31,806,678.
2. The District had ($4,523,592) deficit of unrestricted net assets at September 30, 2016
that can be used to meet the District's ongoing obligations as compared to $1,423,812
of unrestricted net assets at September 30, 2015. The amount of unrestricted net
assets decreased by $5,947,404.
3. Total revenues on the government -wide funds basis increased $26,846,550 or 336
percent, in comparison to the prior year. However, the 9-30-15 revenue reflects only
revenue received during a partial fiscal year (January through September), when the
majority of Ad Valorem revenue is received during the first quarter of the fiscal year
(October through December).
bw 4. Total expenses on the government -wide basis decreased increased by $15,935,184 or
67 percent, in comparison to the prior year. Again, this is partially because the 9-30-
15 expenses reflect expenses for only 9 months of the fiscal year.
Government -wide Financial Statements
L. Government -wide financial statements (Statement of Net Position and Statement of
Activities found on pages 5 and 6) are intended to allow a reader to assess a
government's operational accountability. Operational accountability is defined as the
extent to which the government has met its operating objectives efficiently and
effectively, using all resources available for that purpose, and whether it can continue to
meet its objectives for the foreseeable future. Government -wide financial statements
concentrate on the District as a whole and do not emphasize fund types.
BJB/bb 4-7-17
The Statement of Net Position (page 5) presents information on all of the District's assets
and liabilities, with the difference between the two reported as net assets. The District's
capital assets are included in this statement and reported net of their accumulated
depreciation.
The Statement of Activities (page 6) presents revenue and expense information showing
how the District's net assets changed during the fiscal year. Both statements are
measured and reported using the economic resource measurement focus (revenues and
expenses) and the accrual basis of accounting (revenue recognized when earned and
expense recognized when incurred).
Governmental Fund Financial Statements
The accounts of the District are organized on the basis of governmental funds, each of
which is considered a separate accounting entity. The operations of each fund are
accounted for with a separate set of self -balancing accounts that comprise its assets,
liabilities, fund equity or retained earnings, revenues and expenditures. Government
resources are allocated to and accounted for in individual funds based upon the purpose
for which they are to be spent and the means by which spending activities are controlled.
Governmental fund financial statements (found on pages 7 and 9) are prepared on the
modified accrual basis using the current financial resources measurement focus. Under
the modified accrual basis of accounting, revenues are recognized when they become
measurable and available as net current assets.
Notes to the Financial Statements
The notes to the financial statements explain in detail some of the data contained in the
preceding statements and begin on page 13. These notes are essential to a full
understanding of the data provided in the government -wide and fund financial statements.
Government -Wide Financial Analysis
The government -wide financial statements are designed so that the user can determine if
` the District's financial condition is better or worse than the prior year. Once again, it
must be noted that due to the creation by merger of the District on January 1, 2015, the
comparative information for 9-30-15 represents a nine month period, rather than a full
fiscal year.
L
BJB/bb 4-7-17 ii
The following is a Condensed Summary Statement of Net Position for the District
(Primary Government) at September 30, 2016 and 2015:
Summary Statement of Net Position
` September 30, 2016 and September 30, 2015
Assets: 2016 2015
L Current and Other Assets $ 16,150,216 $ 17,215,466
Capital Assets 32,071,231 30,913,073
Total Assets 48,221,447 48,128,539
Deferred Outflows - Pensions 10,196,042 6,994,515
Liabilities:
Current Liabilities 2,949,560 2,509 067
Non -Current Liabilities 21,503,983 11,730,921
Total Liabilities 24,453,543 14,239,988
Net Position:
Deferred Inflows - Pensions 6,858,692 9,076,388
Net Investment in Capital Assets 31,623,903 30,373,570
Restricted 4,943 9,296
Unrestricted (deficit) (4,523,592) 1,423,812
Total Net Position 27,105,254 31.806,678
Current and other assets represent 33 percent of total assets at September 30, 2016, as
�•• compared to 36 percent at September 30, 2015. Current assets at September 30, 2016 are
comprised of unrestricted cash balances of $12,313,317, restricted cash of $1,332,708,
unrestricted investments of $1,300,000, due from other governments of $654,171, other
bum receivables of $231,184 and other assets of $318,836. The balances of unrestricted cash
represent amounts that are available for spending at the discretion of the Board of Fire
L, Commissioners of the District. Restricted cash balances are comprised of the impact fee
funds restricted for the purchase of capital assets, and unspent inspections fee revenue
restricted to support the inspection of new construction.
The net investment in capital assets represent 117 percent of net assets at September 30,
2016, as compared to 95 percent at September 30, 2015. These assets are comprised of
land, buildings, improvements, equipment, furniture, and vehicles, net of accumulated
depreciation, and the outstanding related debt used to purchase the assets. The assigned
L fund balance of ($12,963,754) represents resources available for spending at September
30, 2016. However, the District's Board has specifically assigned those resources to
particular uses.
BJB/bb 4-7-17 111
Summary of Revenues, Expenses and Changes in Net Assets
For the Years Ended September 30, 2016 and September 30, 2015
Revenues:
2016
2015
General Revenues
Ad Valorem Taxes
$28,115,468
$4,013,065
Charges for Services
2,249,466
1,826,219
Program Revenues
Grants
671,753
32,803
Miscellaneous
Impact Fees
2,493,945
1,745,626
Investment Earnings
54,184
68,837
Gain (Loss) on Disposition of
Capital Assets
(71,583)
(13,605)
Other
1,319,962
313,700
Total Revenues
34,833,195
7,986,645
Expenses:
Public Safety—Fire/ Rescue Service 39,534,619 23,599,435
Increase (Decrease) in Net Position (4,701,424) (15,612,790)
Net Position -Beginning of Year 31,806,678 47,419,468
Net Position -End of Year SU.IL5.2 4 $31,806,678
BJB/bb 4-7-17
1v
The assessed value of the property within the North Naples Service Delivery Area
increased just under 8 percent for the 2015-2016 fiscal year as compared to the prior
year's assessed value, resulting in an increase in Ad Valorem tax revenues of $1,769,055.
The property values in the North Naples Service Delivery Area decreased by 25 percent
during the fiscal years 2007-2012, resulting in a decrease in Ad Valorem revenue. While
property values have increased between 2012 and 2016, property value in the North
Naples Service Delivery Area is still 9 percent lower FYE 9-30-16 than it was in FYE 9-
30-07.
The Board adopted a millage rate of 0.95 mils in the North Naples Service Delivery Area
taxing unit, or $0.95 for every $1,000 of taxable property value. This millage rate was
_ 6.17 percent more than the rolled back rate (the taxing rate necessary to generate the
same Ad Valorem revenue as was generated during the 2014-2015 fiscal year) of .8919.
The assessed value of the property within the Big Corkscrew Island Service Delivery
Area increased just under 15 percent for the 2015-2016 fiscal year as compared to the
prior year's assessed value, resulting in an increase in Ad Valorem tax revenues of
$415,952. The property values in the Big Corkscrew Island Service Delivery Area
decreased by 66 percent during the fiscal years 2007-2012, resulting in a decrease in Ad
Valorem revenue. While property values have increased between 2012 and 2016,
property value in the Big Corkscrew Island Service Delivery Area is still 55 percent
lower FYE 9-30-16 than it was in FYE 9-30-07.
The Board adopted a millage rate of 3.45 mils in the Big Corkscrew Island Service
_ Delivery Area taxing unit, or $3.45 for every $1,000 of taxable property value. This
millage rate was 6.20 percent more than the rolled back rate (the taxing rate necessary to
generate the same Ad Valorem revenue as was generated during the 2014-2015 fiscal
year) of 3.2485.
Prior to the 2007-2008 fiscal year, the increase in Ad Valorem revenue resulting from the
increase in property value was sufficient to provide adequate funds to support
operational, capital and reserve financial requirements in the District without increasing
the millage rate. While property values have been on the increase over the last few years,
the increases have not been sufficient to prevent the use of reserves to fund capital
purchases.
The following chart identifies the change in appraised property values in the District by
service delivery area and the millage rate maintained by the District.
BJB/bb 4-7-17
0
a -
i
L
I
$28,533,716,727
North Naples Service Delivery Area
Taxable Property Values 2005 - 2016
$28,890,656,2
t» YAI -3,143
BJB/bb 4-7-17 V1
10
Fund Balance — Governmental Fund Financial Statements
Staff has worked hard to meet the Board of Fire Commissioners' directive to utilize the
fund balance and cash reserves of the General Fund to fund only capital purchases and
improvements, and to maintain the District's financial position. The total fund balance
of the General Fund was $13,282,590 at September 30, 2016, including the nonspendabe
amount of $318,836 restricted for prepaid expenses, and $12,963,754 of assigned
reserves. This fund balance reflects a decrease of $1,504,328 (used to fund capital
expenses) as compared to the fund balance at the year ended September 30, 2015.
While assigned reserves have been established and maintained in accordance with
anticipated future needs of the District, it must be noted that the need may arise for the
Board to unassign a portion of these reserves to fund the District's operations should
property values fall or other unforeseen circumstances arise. The following General Fund
Assigned Reserves were approved for the fiscal year ended September 30, 2016:
L NonSpendable Fund Balance Amount
General Fund Prepaid Expenses 318,836
Assigned Fund Balance Amount
Operating Reserve — First Quarter $ 7,250,000
` Minimum Operating Reserve per Policy 3,100,000
Health insurance Claim Reserve 200,000
ALS 130,000
Protective Gear 115,000
Vehicle Replacement 350,000
Fire Equipment 300,000
Fire Apparatus 444,866
Fire Prevention Bureau 883,839
Emergency Cash Resercve 94,905
Station Improvements & Equip. 74,244
Station #46 Improvements 20,900
—• Total Assigned Reserves $12,963,754
Total General Fund Reserves $13,282,590
bom
The assigned reserves have been established by the Board of Fire Commissioners to meet
the future needs of the District, including operating expenses for the first quarter of the
fiscal year prior to receipt of Ad Valorem revenue, and the replacement of capital assets.
Additionally, increases in health insurance, and other personnel and operating expenses
require that funds be set aside, or assigned, to prepare for the funding of future
expenditures.
�— Impact Fees
With the creation of the North Collier Fire Control and Rescue District January 2015, an
impact fee study was performed to establish impact fee rates for the new District.
` However, that study was not completed and new rates were not adopted until October 1,
2016. Therefore, each service delivery area retained their original impact fee rates and
structure. Combined impact fee receipts were $2,674,934, an increase over the prior year
BJB/bb 4-7-17 Vii
of $563,310 or 27 percent. Total combined Impact Fee Fund expenses for the 15-16 fiscal
year were $2,494,570, consisting of protective gear for new firefighter positions, the
purchase of land for a new station, final repayment to the General Fund for the
construction of Station 448, and debt service payment for land purchased in the Big
Corkscrew service delivery area.
Inspection Fees
_ Inspection fee revenue for the year ended September 30, 2016 was $1,744,136
representing a decrease of $15,527 or less than 1 percent as compared to inspection fee
revenue in the prior fiscal year (2015). In June of 2014, the District terminated its
Interlocal Agreement with the Fire Code Official's office to provide fire plan review
services and assumed the responsibility for those plan reviews. As a result $872,677 of
the fund's revenue was attributable to plan review fees. The Inspection Fee Fund has had
sufficient revenue in the past two fiscal years to fully support the functions associated
with new construction inspections and plan reviews. Based on receipts for the first half
of the 2016-2017 fiscal year for both inspection fees and plan review fees, it is
anticipated this fund will continue to be self-supporting, at lease for the next few fiscal
years as growth and expansion continue within the District. Staff will, however, continue
�- to monitor the fund to determine if the General Fund will be required to provide financial
assistance to support the Inspection Fee Fund operating costs.
Budgetary Highlights
Budget versus actual comparisons are reported in the required supplementary information
other than management's discussion and analysis on pages 78 through 92 and are
L reflected by taxing subunit (service delivery area).
The amendments to General Fund revenue were necessary to reflect an increase in Ad
Valorem tax revenue received resulting in collection above the 95 percent subject to
budget requirements, to reflect a reduction in grant revenue resulting from the delay of
L initiation of the Safer Grant, to provide for a one time distribution of funds resulting
from the dissolution of the Fire Code Official's office and to reflect the repayment of the
loan to the Impact Fee Fund to complete construction of Station #48. By these
amendments, General Fund revenue was increased by $2,760,676.
The amendments to the General Fund expenditures were a result of several factors.
Budgeted personnel expenses were increased by $2,337,814 to reflect the additional
firefighters funded by the Safer Grant, a newly negotiated Collective Bargaining
Agreement, and harmonization costs associated with the merger and allocated solely to
the Big Corkscrew service delivery area. Amendments were also made to operational
expenses (an increase of $128,2242 mostly attributable to additional vehicle and building
L maintenance costs, and capital expenses (an increase of $113,298) to provide for the
purchase of non -transport ambulance (squad) units.
Capital Assets
Non -depreciable capital assets include land and construction in progress. Depreciable
assets include buildings, improvements other than buildings, equipment, furniture and
vehicles.
BJB/bb 4-7-17 viii
The following is a schedule of the District's capital assets as of September 30, 2016 and
2015.
Capital Assets
September 30
Capital Assets 2016 2015
L Land $12,823,117 $11,947,895
Construction in Progress 1,182,089 1,130,645
Total Capital Assets not Depreciated 14,005,206 13,078,540
Assets Held Under Capital Lease
Buildings
Vehicles
Office Equipment
Now Equipment & Machinery
Total Capital Assets Being Depreciated
Accumulated Depreciation
Assets Held Under Capital Lease
Buildings
Vehicles
Office Equipment
Now Equipment & Machinery
Total Accumulated Depreciation
L
.w
Total Capital Assets being Depreciated,
Net
Capital Assets — Net of Depreciation
Less: Capital Lease/Note Payables
Net Assets Invested in Capital Assets
Net of Related Debt
160,240
20,170,551
10,699,510
1,189,683
4,265,229
36,485,213
(91,249)
( 6,840,205)
( 7,775,210)
(669,984)
(3,042,540)
(18,419,188)
18,066,025
32,071,231
(447,328)
31,623.903
160,240
20,104,344
10,000,490
1,675,316
3.637.256
35,577,646
(64,542)
( 6,392,330)
( 7,567,741)
( 635,106)
3,083,394)
(17,743,113)
17,834,533
30,913,073
(539,503)
30.373.570
Significant capital asset purchases made during the fiscal year ended September 30, 2016
include:
1. Replacement vehicles (5), and 3 new squad (non -transport ambulance) units
totaling $947,123;
2. Replacement radios totaling $70,758.97;
3. Replacement fire equipment (hydraulic tools and thermal imaging cameras)
totaling $60,981;
4. Replacement medical equipment, including HeartStart Monitors and chest
compressor systems, totaling $97,713;
5. Forty-one sets of replacement Bunker Gear totaling $86,633;
6. Replacement bay doors, alarm system and new signs totaling $66,013.
BJB/bb 4-7-17
1X
For additional information on the District's capital assets, see Note E on pages 36 and 37.
Debt Administration
As of September 30, 2016, the District had long term obligations of $21,590,860, as
compared to $11,820,736 at September 30, 2015, an increase of $9,770,124 or 83
percent. The significant increase is largely due to the increase in FRS liability totaling
$5,766,659 and Chapter 175 liability totaling $3,186,552. That debt consists of:
1. Compensated absences (accrued vacation liability) in the amount of $2,079,049,
as compared to $1,965,499 at September 30, 2015. The increase in this liability is
due to an increase in the number of District employees.
2. OPEB obligation of $3,012,601 as compared to $2,217,063 at September 30,
2015, representing post employment health insurance obligations pursuant to
GASB No. 45. The increase in this obligation is due to the increase in the number
of employees and the unification of the Collective Bargaining Agreement.
3. Capital lease for medical equipment in the amount of $44,828. This lease was
entered into in 2013 as a lease to purchase agreement for 12 Lucas Chest
Compressors, and is a principal only lease, with no associated interest cost.
4. Note payable for the purchase of land in the amount of $402,500.
5. Pension liability (FRS) in the amount of $10,348,466 (see Note F).
6. Pension liability (HIS) in the amount of $2,509,309 (see Note F).
7. Pension liability (Ch. 175) in the amount of $3,194,107 (see Note F).
Economic Facts and Next Year's Budget Millage Rates
The following factors were taken into consideration when the budget for the fiscal year
,w ending September 30, 2017 was prepared:
1. Appraised taxable property values increased by $2,385,783,252, or 9 percent for
tax year 2016 (FY 2017) in the North Naples service delivery area as compared to
an increase of 8 percent in 2015. In the Big Corkscrew service delivery area,
_ taxable property values increased by $139,223,613 or 12 percent for tax year
2016 (FY 2017) as compared to an increase of 14 percent in 2015.
2. The District retained a decreased millage rate of 0.95 mils in the North Naples
service delivery area and 3.45 mils in the Big Corkscrew service delivery area for
the fiscal year ending September 30, 2017. The Board has expressed the desire to
continue to move towards one unified taxing rate District wide, although it is
acknowledged this may take a significant period of time, depending upon the rate
of growth and resulting property values in the District.
3. The use of General Fund reserves has been limited to the purchase of capital
items, debt service for replacement apparatus and limited funding ($50,797) of the
fire prevention bureau services from the reserve established by the distribution of
�- funds from the Fire Code Official's Office. Capital purchases include
replacement air conditioning units, bay doors and the fuel management system
totaling $515,750, replacement fire equipment in the amount of $210,000,
vehicle replacements totaling $244,500, replacement protective gear in the
amount of $161,000, medical equipment in the amount of $85,000 and computer
equipment totaling $170,000.
BJB/bb 4-7-17 x
L
ft—
ft—
bow
L
Request for Information
This financial report is designed to provide the reader an overview of the District.
Questions regarding any information provided in this report should be directed to: Becky
Bronsdon, Chief Financial Officer, North Collier Fire Control & Rescue District, 1885
Veteran's Park Drive, Naples, FL 34109, 239-597-3222, e-mail:
bbronsdon@northcollierfire.com.
BJB/bb 4-7-17
X1
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT
Page 5 of 102
STATEMENT OF NET POSITION
September 30, 2016
Governmental
Activities
ASSETS
Current assets:
Cash and cash equivalents
$ 12,313,317
_
Restricted cash and cash equivalents
1,332,708
Investments
1,300,000
Due from other governments
654,171
Other receivables
231,184
Other assets
318,836
Total current assets
16,150,216
Noncurrent assets:
Capital assets:
Land
12,823,117
Construction in progress
1,182,089
Depreciable buildings, equipment, and vehicles
(net of $18,419,188 accumulated depreciation)
18,066,025
Total noncurrent assets
32,071,231
TOTAL ASSETS
48,221,447
DEFERRED OUTFLOWS OF RESOURCES - PENSIONS
10,196,042
LIABILITIES
Current liabilities:
Accounts payable and accrued expenses
1,612,510
Retainage payable
-
Contract deposits
7,500
Unearned revenue
1,242,673
Current portion of long-term obligations
86,877
Total current liabilities
2,949,560
Noncurrent liabilities:
Noncurrent portion of long-term obligations
21,503,983
TOTAL LIABILITIES
24,453,543
DEFERRED INFLOWS OF RESOURCES - PENSIONS
6,858,692
NET POSITION
.�
Net investment in capital assets
31,623,903
Restricted
4,943
Unrestricted (deficit)
(4,523,592)
TOTAL NET POSITION
$ 27,105,254
L
The accompanying notes are an integral part of this statement.
hom
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT
STATEMENT OF ACTIVITIES
Year Ended September 30, 2016
EXPENSES
Governmental Activities
Public Safety - Fire Protection
Personnel services
Operating expenses
Depreciation
Interest and fiscal charges
TOTAL EXPENSES - GOVERNMENTAL ACTIVITIES
PROGRAM REVENUES
Charges for services
Operating grants and contributions
NET PROGRAM EXPENSES
GENERAL REVENUES
Ad Valorem taxes
` Impact fees
Interest
Loss on disposition of capital assets
` Other
TOTAL GENERAL REVENUES
DECREASE IN NET POSITION
NET POSITION - Beginning of the year
NET POSITION - End of the year
The accompanying notes are an integral part of this statement.
Page 6 of 102
Govemmental
Activities
$ 33,207,152
4,861,286
1,448,931
17,250
39,534,619
2,249,466
671,753
36,613,400
28,115,468
2,493,945
54,184
(71,583)
1,319,962
31,911,976
(4,701,424)
31,806,678
$ 27,105,254
ft-
_ NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT
Page 7 of 102
BALANCE SHEET - GOVERNMENTAL FUNDS
September 30, 2016
Total
General Impact Fee
Impact Fee
Inspection Fee
Governmental
Fund Fund - NN
Fund - BCI
Fund - NN
Funds
ASSETS
Cash and cash equivalents $
12,313,317 $ -
$ - $
-
$ 12,313,317
Restricted cash and cash equivalents
- 332,909
791,824
207,975
1,332,708
Investments
1,300,000 -
-
-
1,300,000
Due from other governments
286,266 108,538
55,402
203,965
654,171
Due from other funds
408,392 -
-
1,395
409,787
Other receivables
231,184 -
-
231,184
Prepaid expenses
318,836 -
-
-
318,836
TOTAL ASSETS $
14,857,995 $ 441,447
$ 847,226 $
413,335
$ 16,560,003
LIABILITIES AND FUND BALANCE
LIABILITIES
Accounts payable and accrued expenses $ 1,566,510 $ 1,767 $ 44,233 $ - $ 1,612,510
Retainage payable - - - _ _
Due to other funds 1,395 - 408,392 409,787
Contract deposits 7,500 - - - 7,500
Unearned revenue - 439,680 802,993 - 1,242,673
TOTAL LIABILITIES 1,575,405 441,447 847,226 408,392 3,272,470
FUND BALANCE
_ Nonspendable 318,836 - - - 318,836
Restricted - - 4,943 4,943
Assigned 12,963,754 - - - 12,963,754
Unassigned - - - -
TOTAL FUND BALANCE 13,282,590 - 4,943 13,287,533
TOTAL LIABILITIES AND
FUND BALANCE $ 14,857,995 $ 441,447 $ 847,226 $ 413,335 $ 16,560,003
r..
The accompanying notes are an integral part of this statement,
,..
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT
Page 8 of 102
RECONCILIATION OF THE BALANCE SHEET OF GOVERNMENTAL
FUNDS TO THE STATEMENT OF NET POSITION
September 30, 2016
�•-
Amount
Total fund balance of governmental funds
$
13,287,533
V
Amounts reported for governmental activities in the
Statement of Net Position are different because:
Capital assets used in governmental activities are not financial resources
and therefore are not reported in the governmental funds.
r..
Capital assets not being depreciated:
Land
12,823,117
.�
Construction in progress
1,182,089
14,005,206
Governmental capital assets being depreciated:
Building, equipment and vehicles
36,485,213
Less accumulated depreciation
(18,419,188)
r.
18,066,025
Deferred outflows and deferred inflows related to pensions are applied to
future periods and, therefore, are not reported in the governmental funds.
Deferred outflows related to pensions
10,196,042
Deferred inflows related to pensions
(6,858,692)
3,337,350
Long-term obligations are not due and payable in the current period
and therefore are not reported in the governmental funds.
Net OPEB obligation
(3,012,601)
Net pension liability - FRS
(10,348,466)
Net pension liability - HIS
(2,509,309)
Net pension liability - FPT
(3,194,107)
Capital lease
(44,828)
Note payable
(402,500)
Compensated absences
(2,079,049)
�..,
(21,590,860)
Elimination of interfund amounts:
`
Due to other funds
(409,787)
Due from other funds
409,787
Total net position of governmental activities
$
27,105,254
The accompanying notes are an integral part of this statement.
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT
Page 9 of 102
STATEMENT OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCE - GOVERNMENTAL FUNDS
_
Year Ended September 30, 2016
Total
...
General
Impact Fee
Impact Fee
Inspection Fee
Governmental
Fund
Fund - NN
Fund - BCI
Fund - NN
Funds
REVENUES
_ Ad Valorem taxes
$ 28,115,468
$ - $
-
$ -
$ 28,115,468
Intergovernmental revenue:
State firefighter supplement
57,682
-
-
-
57,682
Federal grants
614,071
-
-
-
614,071
Charges for services:
Inspection fees and other
505,856
-
-
870,933
1,376,789
Plan review fees
-
-
-
872,677
872,677
Impact fees
-
1,483,922
1,010,023
-
2,493,945
Miscellaneous:
Interest
53,033
607
18
526
54,184
Other
1,319,962
-
-
-
1,319,962
TOTAL REVENUES
30,666,072
1,484,529
1,010,041
1,744,136
34,904,778
EXPENDITURES
Current
Public safety
Personnel services
27,168,111
-
-
1,595,965
28,764,076
Operating expenditures
4,740,295
28,848
11,231
80,912
4,861,286
Capital outlay
1,602,330
80,670
924,060
71,612
2,678,672
Debt service:
` Principal reduction
34,675
-
57,500
-
92,175
Interest and fiscal charges
-
-
17,250
-
17,250
TOTAL EXPENDITURES
33,545,411
109,518
1,010,041
1,748,489
36,413,459
EXCESS OF REVENUES
OVER (UNDER) EXPENDITURES
(2,879,339)
1,375,011
-
(4,353)
(1,508,681)
` OTHER FINANCING SOURCES AND USES
Proceeds from disposition of capital assets
-
-
-
Transfers in
1,375,011
-
-
1,375,011
61M Transfers out
-
(1,375,011)
-
-
(1,375,011)
TOTAL OTHER FINANCING SOURCES
AND USES
1,375,011
(1,375,011)
-
-
-
EXCESS OF REVENUES AND OTHER
FINANCING SOURCES OVER (UNDER)
EXPENDITURES AND OTHER
FINANCING USES
(1,504,328)
-
-
(4,353)
(1,508,681)
FUND BALANCE - Beginning of the year
FUND BALANCE - End of the year
14,786,918
$ 13,282,590 $
The accompanying notes are an integral part of this statement.
9,296 14,796,214
$ - $ 4,943 $ 13,287,533
kum
•— NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT
RECONCILIATION OF THE STATEMENT OF REVENUES,
_ EXPENDITURES, AND CHANGES IN FUND BALANCE
OF GOVERNMENTAL FUNDS TO THE STATEMENT
OF ACTIVITIES
Year Ended September 30, 2016
Net change (revenues and other financing sources over (under) expenditures
and other financing uses) in fund balance - total governmental funds
The decrease (change) in net position reported for governmental activities
in the Statement of Activities is different because:
Governmental funds report capital outlays as expenditures.
In the Statement of Activities, however, the cost of those assets
is allocated over their estimated useful lives and reported as
depreciation expense. The loss on disposition of capital assets
decreases the net position.
Plus: expenditures for capital assets
Less: proceeds on disposition of capital assets
Less: loss on disposition of capital assets
Less: current year depreciation
The issuance of debt is reported as a financing source in governmental
funds and thus contributes to the change in fund balance. In the
Statement of Net Position, however, issuing debt increases long-term
liabilities and does not affect the Statement of Activities.
Similarly, repayment of principal is an expenditure in the
governmental funds but reduces the liability in the Statement of
Net Position.
Borrowings (proceeds from issuance):
Less: capital lease
Repayments (principal retirement):
how Plus: capital lease
Plus: note payable
bow Some expenses reported in the Statement of Activities do not require the
use of current financial resources and therefore are not reported as
expenditures in the governmental funds.
Less: transfers in
Plus: transfers out
L (Increase) decrease in net pension liability - pension (FRS)
(Increase) decrease in net pension liability - HIS
(Increase) decrease in net pension liability - FPT
b w Increase (decrease) in deferred outflows
(Increase) decrease in deferred inflows
(Increase) decrease in Net OPEB obligation
... (Increase) decrease in compensated absences
Decrease in net position of governmental activities
The accompanying notes are an integral part of this statement.
2,678,672
(71,583)
(1,448,931)
34,675
57,500
(1,375,011)
1,375,011
(5,413,173)
(353,486)
(3,186,552)
3,201,527
2,217,696
(795,538)
(113,550)
Page 10 of 102
Amount
$ (1,508,681)
1,158,158
92,175
(4,443,076)
$ (4,701,424)
r.
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT
STATEMENT OF FIDUCIARY NET
POSITION - FIDUCIARY FUND
September 30, 2016
The accompanying notes are an integral part of this statement.
Page 11 of 102
Firefighters'
Pension
Fund
$ 4,344,726
2,436,937
30,688,898
5,732,235
8,054,304
5,606,820
56,863,920
1,411,547
221,724
16,584
18,283
124,930
58,656,988
72,055
55,415
127.470
438,296
8,091,222
$ 58,529,518
ASSETS
Investments, at fair value:
Cash and cash equivalents
—
Mutual funds
Equity securities
U.S. Government securities
Corporate bonds
Real estate
—
Due from other governments - State
Due from District
Due from employees
Due from securities sold
Accrued investment income
TOTAL ASSETS
LIABILITIES
Accounts payable
L
Due for securities purchased
TOTAL LIABILITIES
L
NET POSITION
L,
Restricted for DROP benefits
Restricted for defined pension benefits
L.
TOTAL NET POSITION
L
L
The accompanying notes are an integral part of this statement.
Page 11 of 102
Firefighters'
Pension
Fund
$ 4,344,726
2,436,937
30,688,898
5,732,235
8,054,304
5,606,820
56,863,920
1,411,547
221,724
16,584
18,283
124,930
58,656,988
72,055
55,415
127.470
438,296
8,091,222
$ 58,529,518
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT
STATEMENT OF CHANGES IN FIDUCIARY
_ NET POSITION - FIDUCIARY FUND
Year Ended September 30, 2016
ADDITIONS
Contributions:
Employer
Plan members
` Buybacks
State of Florida, insurance premiums
Total contributions
Investment income:
` Net appreciation (depreciation) including realized gains/losses
Interest and dividends
Less: investment expenses
` Net investment income (loss)
Other income
L
L
TOTAL ADDITIONS
DEDUCTIONS
Refunds of contributions
Benefits paid
Administrative expenses
TOTAL DEDUCTIONS
NET INCREASE IN NET POSITION
NET POSITION - BEGINNING
NET POSITION - ENDING
The accompanying notes are an integral part of this statement.
Page 12 of 102
Firefighters'
Pension
Fund
$ 1,750,382
353,357
28,124
1,411,547
3,543,410
2,563,065
1,553,984
4,117,049
(326,741)
3,790,308
6,144
7,339,862
252,448
90,345
342,793
6,997,069
51,532,449
$ 58,529,518
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 13 of 102
NOTES TO THE FINANCIAL STATEMENTS
September 30, 2016
NOTE A - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
OrIjanization
North Collier Fire Control and Rescue District (the "District") is an independent
special taxing district located in Collier County, Florida. On January 1, 2015, the
North Collier Fire Control and Rescue District was officially formed by merging the
North Naples Fire Control and Rescue District and the Big Corkscrew Island Fire
_ Control and Rescue District. On February 6, 2014, the two Districts entered into an
Interlocal Agreement to merge. Each Board adopted a resolution identifying their
intent to initiate the voluntary merger process pursuant to Florida Statute Chapter
189.074. The two Districts created a proposed Joint Merger Plan which was
adopted by both Boards and ultimately put before the voters of each District by
referendum. On November 4, 2014, voters from both districts approved the
referendum to merge the two districts into one. On June 10, 2015, the Governor
signed into legislation the official enabling act of the new District via Laws of Florida
(LOF) Chapter 2015-191. The merger is intended to ensure the best possible
emergency response times, operational efficiencies and ensure long term sustainability
�— of the combined District. There was no impairment of capital assets as the result of
the merger, which was effective as of January 1, 2015 and no significant accounting
adjustment other than to combine the assets, liabilities and net position/fand balance at
January 1, 2015 of both Districts. The District has the general and special powers
L prescribed by Florida Statute Chapters 189, 191 and 633.15. The District is governed
by a five (5) member elected Board of Commissioners. Commissioners serve on a
staggered four (4) year term basis.
L
The North Collier Fire Control and Rescue District provides fire control and
protection services, fire safety, inspections, code enforcement, fire hydrant
maintenance, firefighter training, and crash and fire rescue services as well as basic
and advanced life support services. In providing these services, the District operates
and maintains ten (10) stations and the related equipment and employs
approximately 190 full-time professional firefighters and administrative staff.
During the year ended September 30, 2009, the North Naples Fire Control and
Rescue District entered into a joint venture agreement with Florida SouthWestern
State College (FS W) for the operation of the North Collier Fire Training Center
(NCFTC) to educate and train students as State Certified Firefighters. The North
Collier Fire Control and Rescue District is now licensed to operate the NCFTC and
FSW is the program coordinator. The District provides the training room and training
r. -
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 14 of 102
NOTES TO THE FINANCIAL STATEMENTS
September 30, 2016
NOTE A - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Organization, continued
facilities for the NCFTC. FSW, as program coordinator, is responsible for the
operations of the NCFTC including but not limited to the screening and enrolling of
students and for screening and engaging instructors. Therefore, the activities of the
NCFTC are not included in the District's basic financial statements.
Reporting Entity
The District adheres to Governmental Accounting Standards Board (GASB)
Statement Number 14, "Financial Reporting Entity" (GASB 14), as amended by
GASB Statement Number 39, "Determining Whether Certain Organizations Are
�- Component Units" (GASB 39) and GASB Statement Number 61, "The Financial
Reporting Omnibus - An Amendment of GASB Statements No. 14 and No. 34"
(GASB 61).
This Statement requires the basic financial statements of the District (the primary
` government) to include its component units, if any. A component unit is a legally
separate organization for which the elected officials of the primary government are
financially accountable. Based on the criteria established in GASB 14, as amended,
there are no component units required to be included or included in the District's
basic financial statements.
Government -wide Financial Statements
The government -wide financial statements (i.e., the Statement of Net Position and the
Statement of Activities) report information on all of the activities of the District and do
not emphasize fund types. These governmental activities comprise the primary
government. Fiduciary funds are properly not included in the government -wide
r. financial statements. General governmental and intergovernmental revenues support
the governmental activities. The purpose of the government -wide financial statements
is to allow the user to be able to determine if the District is in a better or worse
` financial position than the prior year. The effect of all interfund activity between
governmental funds has been removed from the government -wide financial
L statements.
` Government -wide financial statements are reported using the economic resources
measurement focus and the accrual basis of accounting, as are the pension fund
financial statements. Under the accrual basis of accounting, revenues, expenses,
k—
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 15 of 102
NOTES TO THE FINANCIAL STATEMENTS
September 30, 2016
NOTE A - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, CONTINUED
Government -wide Financial Statements, continued
` gains, losses, assets, and liabilities resulting from exchange and exchange -like
transactions are recognized when the exchange takes place. Revenues, expenses,
gains, losses, assets, and liabilities resulting from nonexchange transactions are
recognized in accordance with the requirements of GASB Statement Number 33,
` "Accounting and Financial Reporting for Nonexchange Transactions" (GASB 33).
Amounts paid to acquire capital assets are capitalized as assets in the
government -wide financial statements rather than reported as expenditures.
Proceeds of long-term debt are recorded as liabilities in the government -wide
�. financial statements rather than as other financing sources. Amounts paid to reduce
long-term indebtedness of the reporting government are reported as a reduction of
the related liability in the government -wide financial statements rather than as
expenditures.
b1— The Statement of Activities demonstrates the degree to which the direct expenses of
a given function are offset by program revenues. Direct expenses are those that are
` clearly identifiable with a specific function or segment. Program revenues include: 1)
charges to customers or applicants who purchase, use, or directly benefit from
goods, services, or privileges provided by a given fiznction, and 2) grants and
` contributions that are restricted to meeting the operational or capital improvements of
a particular function. Taxes and other items not properly included among program
revenues are reported instead as general revenues.
Program revenues are considered to be revenues generated by services performed
and/or by fees charged such as inspection fees, burn permits, and hydrant tests.
Fund Financial Statements
The District adheres to GASB Number 54, "Fund Balance Reporting and
Governmental Fund Type Definitions" (GASB 54). Essentially, the implementation
resulted in adoption of a fund balance policy and reclassification of the components
` within fund balance.
M
6—
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 16 of 102
NOTES TO THE FINANCIAL STATEMENTS
September 30, 2016
NOTE A - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, CONTINUED
Fund Financial Statements, continued
The accounts of the District are organized on the basis of funds, each of which is
considered a separate accounting entity. The operations of each fund are accounted
for with a separate set of self -balancing accounts that comprise its assets, liabilities,
fund equity or net position, revenues, and expenditures or expenses, as
appropriate. Government resources are allocated to and accounted for in individual
funds based upon the purpose for which they are to be spent and the means by
which spending activities are controlled.
Fund financial statements for the District's governmental funds are presented after the
government -wide financial statements. These statements display information about
major funds individually and nonmajor funds in aggregate for governmental funds.
The fiduciary statement includes financial information for the firefighters' pension fund.
The fiduciary fund represents assets held by the District in a custodial capacity for the
benefit of other individuals.
Governmental Funds
When both restricted and unrestricted resources are combined in a fund,
expenditures are considered to be paid first from restricted resources, as appropriate,
and then from unrestricted resources. Governmental fund financial statements are
bl= reported using the current financial resources measurement focus and the modified
accrual basis of accounting. Revenues are considered to be available when they are
LM collected within the current period or soon thereafter to pay liabilities of the current
period.
The District's major funds are presented in separate columns on the governmental
fund financial statements. The definition of a major fund is one that meets certain
criteria set forth in GASB Statement Number 34, "Basic Financial Statements - and
Management's Discussion and Analysis - for State and Local Governments" (GASB
34). The funds that do not meet the criteria of a major fund are considered
non -major funds and are combined into a single column on the governmental fund
financial statements.
Separate financial statements are provided for governmental funds. Major individual
governmental funds are reported in separate columns on the fund financial statements.
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 17 of 102
NOTES TO THE FINANCIAL STATEMENTS
September 30, 2016
L NOTE A - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, CONTINUED
Governmental Funds, continued
In accordance with the District's enabling documents, separate budgets are maintained
for the North Naples Service Delivery Area (NN) and the Big Corkscrew Island
Service Delivery Area (BCI). Separate budgets are required for each service
delivery area until such time as when one consistent millage rate is adopted for both
service delivery areas. As such, separate service delivery area budget vs. actual
comparison statements are included in the required supplementary information and a
combining schedule is included in the other information section as the District must
■— maintain and report a single general fund.
Fiduciary Fund
The pension trust fund accounts for the activities of the Firefighters' Pension Trust
(FPT) Fund, which accumulates resources for the pension benefit payments to
qualified firefighters.
The net position of this fund is not considered to be part of the net position of the
District and is not available to the District's creditors.
Measurement Focus and Basis of Accounting
Basis of accounting refers to when revenues and expenditures or expenses are
recognized in the accounts and reported in the basic financial statements. Basis of
accounting relates to the timing of the measurements made, regardless of the
measurement focus applied.
The government -wide and fiduciary fund financial statements are reported using the
economic resources measurement focus and the accrual basis of accounting.
Revenues are recorded when earned and expenses are recorded when a liability is
incurred, regardless of the timing of related cash flows. Property taxes are recognized
as revenues in the year for which they are levied. Grants and similar items are
recognized as revenue as soon as all eligibility requirements have been met.
Governmental fund financial statements are reported using the current financial
resources measurement focus and the modified accrual basis of accounting.
Revenues are recognized as soon as they are both measurable and available.
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 18 of 102
NOTES TO THE FINANCIAL STATEMENTS
September 30, 2016
NOTE A - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, CONTINUED
Measurement Focus and Basis of AccountinLy, continued
Revenues are considered to be available when they are collectible within the current
period and soon enough thereafter to pay liabilities of the current period. For this
purpose, the District considers tax revenues to be available if they are collected
within sixty days of the end of the current fiscal period.
hm Revenues susceptible to accrual are interest on investments, and intergovernmental
revenues. Interest on invested funds is recognized when earned. Intergovernmental
hm revenues that are reimbursements for specific purposes or projects are recognized
when all eligibility requirements are met.
Expenditures are generally recognized under the modified accrual basis of accounting
when the related fund liability is incurred. Exceptions to this general rule include: (1)
principal and interest on long-term debt, if any, is recognized when due; and (2)
expenditures are generally not divided between years by the recording of prepaid
expenditures.
Separate financial statements are provided for governmental funds and the fiduciary
funds, even though the latter are excluded from the government -wide financial
statements.
Non-current Government Assets/Liabilities
GASB 34 requires non-current governmental assets, such as land and buildings, and
non-current governmental liabilities, such as notes payable and capital leases, to be
reported in the governmental activities column in the government -wide Statement of
Net Position.
Maior Funds
The District reports the following major governmental funds:
The General Fund is the District's primary operating fund. It accounts for all financial
�.. resources of the District (including both service delivery areas), except those
required to be accounted for in another fund.
bmw
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 19 of 102
NOTES TO THE FINANCIAL STATEMENTS
September 30, 2016
NOTE A - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, CONTINUED
Major Funds, continued
The Impact Fee Funds (the District has two (2) Impact Fee Funds) consist of fees
imposed and collected by Collier County based on new construction within each
service delivery area of the District. The fees are restricted and can only be used
for certain capital expenditures associated with growth within the District.
Non-Maior Fund
L The District reports the following non -major fund:
The Inspection Fee Fund (North Naples service delivery area) is used by the District
— to account for the receipt and expenditures of its Inspection Fee Program. Fees are
charged for the inspection of new building construction. The fees are collected by
Collier County and are remitted to the District.
Fiduciary Fund
The Fiduciary Fund is excluded from the government -wide financial statements
because the resources of those funds are not available to support the District's
programs. The only type of fiduciary fund the District maintains is a Firefighters'
Pension Fund, which accounts for retirement assets held by the Plan that are payable
to qualified firefighters upon retirement.
Budgetary Information
The District has elected to report budgetary comparisons of its major funds and its
non -major fund as required supplementary information (RSI).
Investments
The District adheres to the requirements of GASB Statement Number 31,
"Accounting and Financial Reporting for Certain Investments and for External
Investment Pools," (GASB 31) in which all investments are reported at fair value.
Investments, including restricted investments, consist of certificates of deposit, U.S.
Government securities, corporate debt and equity securities, and securities of
government agencies unconditionally guaranteed by the U.S. Government.
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 20 of 102
NOTES TO THE FINANCIAL STATEMENTS
September 30, 2016
NOTE A - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, CONTINUED
Capital Assets
Capital assets, which include land, construction in progress, buildings, equipment and
vehicles, are reported in the government -wide Statement of Net Position.
The District follows a capitalization policy which calls for capitalization of all capital
_ assets that have a cost or donated value of $1,000 or more and have a useful life in
excess of one year.
All capital assets are valued at historical cost or estimated historical cost if actual
historical cost is not available. Donated capital assets are valued at their estimated
fair market value on the date donated. Public domain (infrastructure) capital assets
consisting of certain improvements other than building, including curbs, gutters and
L drainage systems, are not capitalized, as the District generally does not acquire such
assets. No debt -related interest expense is capitalized as part of capital assets in
accordance with GASB 34.
Maintenance, repairs and minor renovations are not capitalized. The acquisition of
L land and construction projects utilizing resources received from Federal and State
agencies are capitalized when the related expenditure is incurred.
Expenditures that materially increase values, change capacities or extend useful lives
are capitalized. Upon sale or retirement, the cost is eliminated from the respective
accounts.
Expenditures for capital assets are recorded in the fund statements as current
expenditures. However, such expenditures are not reflected as expenditures in the
government -wide statements, but rather are capitalized and depreciated.
Depreciable capital assets are depreciated using the straight-line method over the
_ following estimated useful lives:
Capital Asset Years
Buildings 15-30
Capital Assets acquired under Capital Lease 6
Office Equipment 3-30
Vehicles 3-10
Equipment and Machinery 3-15
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 21 of 102
NOTES TO THE FINANCIAL STATEMENTS
September 30, 2016
NOTE A - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, CONTINUED
Budgets and Budgetary Accounting
The District adopted separate annual budgets for each of the two (2) service delivery
areas within the District's General Fund.
The District adopted annual budgets for the Special Revenue Funds - Impact Fee
Fund - NN, Impact Fee Fund - BCI and the Inspection Fee Fund - NN.
No budget was adopted or required to be adopted for the Firefighters' Pension Trust
Fund.
r.. The District follows these procedures in establishing budgetary data for the General
Fund, the Impact Fee Funds, and the Inspection Fee Fund:
1. During the summer of each year, the District Fire Chief submits to the Board of
Commissioners a proposed operating budget for the fiscal year commencing on
the upcoming October 1. The operating budget includes proposed
expenditures and the means of financing them.
2. Public hearings are conducted to obtain citizen comments.
— 3. The budget is adopted by approval of the Board of Commissioners.
—
4. Budget amounts, as shown in these basic financial statements, are as originally
adopted or as amended by the Board of Commissioners.
5. The budget is adopted on a basis consistent with accounting principles generally
accepted in the United States of America.
6. The level of control for appropriations is exercised at the fund level.
7. Appropriations lapse at year-end.
r..
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 22 of 102
NOTES TO THE FINANCIAL STATEMENTS
September 30, 2016
NOTE A - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, CONTINUED
Budgets and Budgetary Accounting, continued
Several budget amendments were approved by the Board of Commissioners during
the year ended September 30, 2016. Budgeted revenues and expenditures were
increased as follows:
Amount
�- General fund - NN SDA $ 1,588,630
General fund - BCI SDA 276,747
`" Total General Fund $ 1,865,377
Impact fee fund - NN SDA $ 123,729
Impact fee fund - BCI SDA $ 350,618
Inspection fee fund $ 18,748
Impact Fees/Deferred Revenue
The District levies an impact fee on new construction within the District. The intent of
the fee is for growth within the District to pay for capital improvements needed due to
`" the growth. The fee is imposed and collected by Collier County and remitted to the
District which accounts for impact fees collected by service delivery area. The fee is
refundable if not expended by the District within six (6) years from the date of
collection. The District, therefore, records this fee as restricted cash and as unearned
revenue until the date of expenditure, at which time it is recognized as revenue and
charged to capital outlay in the fund financial statements and capital assets in the
government -wide financial statements.
Net Position
In the government -wide financial statements, net position is identified as restricted
when there are externally imposed constraints as to its use, such as through debt
covenants, by grantors, or by law.
hm
»>K NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 23 of 102
NOTES TO THE FINANCIAL STATEMENTS
September 30, 2016
OXK
NOTE A - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, CONTINUED
Fund Balances
The governmental fund financial statements the District maintains include
nonspendable, restricted, assigned, and unassigned fund balances. Nonspendable
fund balances are those that cannot be spent because they are either (a) not in
spendable form or (b) legally or contractually required to be maintained intact.
Criteria include items that are not expected to be converted into cash, for example
` prepaid expenses.
Restricted fund balances are those that are restricted by a third party such as
inspection fees. Restricted fund balances can only be spent for the stipulated
` purposes.
The District's assigned fund balances are a result of official action of the District's
Board. The District's intent is to maintain a minimum assigned fund balance level of
three (3) months of budgeted total expenditures. The assigned fund balance includes
�. the District's operational and capital reserves as well as its disaster reserve. At
September 30, 2016, fund balance is also assigned for a variety of specific items by
District Board action. Any use of the assigned fund balance requires the District's
Board approval.
Due To/From Other Funds
Interfund receivables and payables arise from interfund transactions and are recorded
�— by funds affected in the period in which the transactions are executed.
Due From Other Governments
No allowance for losses on uncollectible accounts has been recorded since the
` District considers all amounts to be fully collectible.
Indirect Costs
Expenses are allocated between service and delivery areas on the same line item
based upon a Board approved cost allocation plan. For the year ended September
` 30, 2016 the costs were allocated on a percentage basis of 86.52% to NN SDA and
13.48% to BCI SDA. No costs are allocated between line items.
b-
- NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 24 of 102
NOTES TO THE FINANCIAL STATEMENTS
` September 30, 2016
NOTE A - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, CONTINUED
Compensated Absences
The District's employees accumulate annual leave based on the number of years of
continuous service. Upon termination of employment, employees can receive
�.. payment of accumulated annual leave if certain criteria are met. The costs of
accumulated annual leave benefits (compensated absences) are expended in the
respective operating funds when payments are made to employees. However, the
liability for all accrued vacation and personal leave benefits is recorded in the
government -wide Statement of Net Position.
Encumbrances
Encumbrance accounting, under which purchase orders, contracts and other
commitments for the expenditure of monies are recorded in order to reserve that
portion of the applicable appropriation, is not employed by the District because, at
present, it is not necessary in order to assure effective budgetary control or to
facilitate effective cash planning and control.
Manamement Estimates
The preparation of financial statements in conformity with accounting principles
generally accepted in the United States of America requires management to make
— estimates and assumptions that affect the reported amounts of assets, liabilities and
disclosure of contingent assets and liabilities at the date of the financial statements,
and the reported amounts of revenues and expenditures during the reporting period.
Actual results could differ from those estimates.
Interfund Transactions
The District considers interf ind receivables (due from other funds) and interfund
_ payables (due to other funds) to be loan transactions to and from other funds to cover
temporary (three months or less) cash needs. Transactions that constitute
reimbursements to a fund for expenditures/expenses initially made from it that are
` properly applicable to another fund are recorded as expenditures/expenses in the
reimbursing funds and as reduction of expenditures/expenses in the fund that is
�. reimbursed. Such amounts are eliminated in the government -wide financial
statements.
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 25 of 102
NOTES TO THE FINANCIAL STATEMENTS
September 30, 2016
NOTE A - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, CONTINUED
Pensions
In the government -wide statement of net position, liabilities are recognized for the
District's proportionate share of each pension plan's net pension liability. For
purposes of measuring the net pension liability, deferred outflows of resources and
deferred inflows of resources related to pensions, and pension expense, information
about the fiduciary net position of the Firefighters' Pension Fund (FPF), the Florida
Retirement System (FRS) and the Health Insurance Subsidy (HIS) defined benefit
plan and additions to/deductions from fiduciary net position have been determined on
the same basis as they are reported by the Plans. For this purpose, benefit payments,
(including refunds of employees' contributions) are recognized when due and payable
in accordance with the benefit terms. Investments are reported at fair value for the
FPF.
The District's retirement plans and related amounts are described in a subsequent
note.
Deferred Outflows/Inflows of Resources
In addition to assets, the statement of net position reports a separate section for
deferred outflows of resources. This separate financial statement element, deferred
outflows of resources, represents a consumption of net position that applies to future
periods and so will not be recognized an as outflow of resources
(expense/expenditure) until then. The deferred amount on pensions is reported only
in the government -wide statement of net position. The deferred outflows of resources
related to pensions are discussed in a subsequent note.
In addition to liabilities, the statement of net position reports a separate section for
deferred inflows of resources. This separate financial statement element, deferred
inflows of resources, represents an acquisition of net position that applies to a future
period and so will not be recognized as an inflow of resources (revenue) until that
time. The deferred amount on pensions is reported only in the government -wide
statement of net position. A deferred amount on pension results from the difference
in the expected and actual amounts of experience, earnings, and contributions. This
amount is deferred and amortized over the service life of all employees that are
provided with pensions through the pension plan except earnings which are amortized
over five to seven years.
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 26 of 102
NOTES TO THE FINANCIAL STATEMENTS
September 30, 2016
NOTE A - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, CONTINUED
Reclassifications
Certain amounts in the financial statements have been reclassed to conform with the
current presentation. These reclassifications had no effect on the results of operations
or fund equity.
Subsequent Events
Subsequent events have been evaluated through February 23, 2017, which is the date
the basic financial statements were available to be issued.
...
NOTE B - CASH AND CASH EQUIVALENTS
Cash and cash equivalents of the primary government (exclusive of the Firefighters'
Pension Fund) were $13,646,025, of which $1,332,708 was restricted at September
30, 2016. Total cash and cash equivalents included cash on hand of $1,300 at
September 30, 2016.
Deposits
L
The District's deposit policy allows deposits to be held in demand deposit and money
market accounts and is consistent with Florida Statutes, Chapter 218.415(17). All
U.- District depositories are institutions designated as qualified depositories by the State
Treasurer at September 30, 2016.
ikW
?MR
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT
NOTES TO THE FINANCIAL STATEMENTS
September 30, 2016
NOTE B - CASH AND CASH EQUIVALENTS, CONTINUED
Deposits, continued
Deposits consist of the following at September 30, 2016:
District Carrying
Amount
Unrestricted
General Fund
Depository Accounts
Money Market
Total General Fund
Restricted
Page 27 of 102
Bank
Balance
$ 5,937,026 $ 6,329,410
6,374,991 6,374,991
$ 12,312,017 $ 12,704,401
r..
General Fund
Depository Accounts $ - $ -
Special Revenue Funds
Impact Fee - NN
Depository Accounts 332,909 332,909
Impact Fee - BCI
L Depository Accounts 791,824 799,868
Inspection Fee
Depository Accounts 207,975 207,975
Total Special Revenue Funds 1,332,708 1,340,752
L Total Restricted Funds $ 1,332,708 $ 1,340,752
_ The District's deposits were entirely covered by federal depository insurance or by
collateral pursuant to the Public Depository Security Act (Florida Statute 280) of
the State of Florida. Bank balances approximate market value.
r.
The District held no other types of deposits during the year ended September 30,
2016.
r..
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 28 of 102
NOTES TO THE FINANCIAL STATEMENTS
September 30, 2016
NOTE B - CASH AND CASH EQUIVALENTS, CONTINUED
Restricted Cash and Equivalents
how
The following is a brief description of the restrictions on cash and cash equivalents:
The Impact Fee accounts are used to account for the deposit of impact fees received
by service delivery area and are restricted for certain capital asset acquisition
associated with growth within the District. Impact fees are collected by Collier
County for the District pursuant to County ordinance and District resolution.
The Inspection Fee account is used to account for inspection fees collected for
performing new construction fire inspections within the District. Such revenue is
restricted for inspection service related costs.
NOTE C - INVESTMENTS
District - Investments
Investments of the District (primary government) (exclusive of the Firefighters'
Pension Fund) was $1,300,000 (market value) and $1,300,000 (bank balance) at
September 30, 2016 and consisted of certificates of deposit which were designated
as public funds with qualified public depositories, and were entirely collateralized
pursuant to the Public Depository Security Act (Florida Statute 280) of the State of
Florida.
Firefighters' Pension Plan - Investments
Investments held in the Firefighters' Pension Trust Fund (the "Plan") totaled
$56,863,920 (including $4,344,726 in cash and cash equivalents, $2,436,937 in
mutual funds, $30,688,898 in equity securities, $13,786,539 in fixed income
securities, and $5,606,820 in real estate) at September 30, 2016. Such investments
are administered in accordance with Firefighters' Pension Board policy. This policy
provides for investments in cash and cash equivalents, money markets, mutual funds,
equities, treasury notes, federal agency guaranteed securities, corporate bonds, notes
and/or equities and real estate.
r..
The Firefighters' Pension Trust Fund accounts for resources held to fund the
respective firefighter employee pension benefits.
L
W.•» NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 29 of 102
NOTES TO THE FINANCIAL STATEMENTS
(wY3 September 30, 2016
NOTE C - INVESTMENTS, CONTINUED
Firefighters' Pension Plan - Investments, continued
The Firefighters' Pension Trust Fund investments were held by a financial and
investment institution and are subject to certain insurances up to limits specific to the
trustee/custodian institution and retirement trust funds. These assets are subject to
loss of principal.
lo.
Investment Authorization:
The Plan's investment policy is determined by the Plan's Board of Trustees. The
policy has been designed by the Board to conduct the operations of the Plan in a
manner so that the assets will provide the pension and other benefits provided under
applicable laws. As such, the policy is designed by the Board to maximize the Plan's
asset value, while assuming risk that is consistent with the Board's risk tolerance. The
Trustees are authorized to acquire and retain every kind of property (real, personal or
mixed) and every kind of investment specifically including, but not by way of
limitation, money markets, mutual funds, bonds, debentures, stocks (preferred or
common) and other corporate obligations. Investments are carried at fair value at
September 30, 2016. Interest and dividend revenues are recorded as earned.
Purchases and sales of investments are recorded on the trade -date basis.
Unrealized gains and losses are presented as net appreciation (depreciation) in fair
value of investments on the statement of changes in fiduciary net position along with
gains and losses realized on sales of investments.
lo.
Given the inherent nature of investments, it is reasonably possible that changes in the
value of those investments will occur in the near term and that such changes could
materially affect the amounts reported (loss of principal).
Investment in all equity securities shall be limited to those listed on a major U.S. stock
exchange and limited to no more than 80% (at market) of the Plan's total asset
value. The equity position in any one company shall not exceed 5% of the Plan's total
assets at market. Investments in stock of foreign companies shall be limited to 25%
of the value of the Plan's total assets at market.
The fixed income portfolio shall be compromised of securities with a quality rating of
investment grade or higher by a major rating service. Except for Treasury and
` Agency obligations, the debt portion of the Plan shall contain no more than 10% of a
given issuer irrespective of the number of differing issues.
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 30 of 102
NOTES TO THE FINANCIAL STATEMENTS
September 30, 2016
NOTE C - INVESTMENTS, CONTINUED
Firefighters' Pension Plan - Investments, continued
Investment Authorization, continued:
The current target allocation at September 30, 2016, of these investments at market is as
r.. follows:
Investment Long Term
bum Authorized Policy -Target Expected Real
TnvPctmPnte Allnratinn 0/ Rate Ratilm o/
Domestic Equities 35-55% 7.5%
Fixed Income 20-40% 2.5%
Real Estate 0-15% 4.5%
International Equities 10-25% 8.5%
International Fixed Income 0-10% 3.5%
Cash and Cash Equivalents Minimal Minimal
Interest Rate Risk:
Interest rate risk is the risk that changes in market interest rates will adversely affect the
fair value of an investment. Generally, the longer the maturity of an investment, the
greater the sensitivity of its fair value to change in market interest rates. As a means of
limiting its exposure to interest rate risk, the Plan diversifies its investments by security
type and institution, and limits holdings in any one type of investment with any one
i.., issuer with various durations of maturities.
Information about the sensitivity of the fair values of the Plan's fixed income
investments to market interest rate fluctuations is provided by the following table that
shows the distribution of the Plan's investment by maturity at September 30, 2016:
Investment Maturities (in > ears)
Investment Fair Value Less than 1 1 to 5 6 to 10 More than 10
Corporate bonds $ 8,054,304 $ 305,522 $ 4,521,056 $ 1,631,146 $ 1,596,581
Mutual funds 2,436,937 - 1,266,964 834,164 335,809
lo. U.S. Agencies 4,541,473 - - 226,219 4,315,254
U.S. Treasuries 1,190,762 - 31,774 95,892 1,063,095
$ 16,223,476 $ 305,522 $ 5,819,794 $ 2,787,421 $ 7,310,739
Credit Risk:
Credit risk is the risk that a security or a portfolio will lose some or all of its value due
to a real or perceived change in the ability of the issuer to repay its debt. The Plan's
�- investment policy utilizes portfolio diversification in an effort to mitigate this risk.
71//L
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 31 of 102
NOTES TO THE FINANCIAL STATEMENTS
September 30, 2016
L NOTE C - INVESTMENTS, CONTINUED
Firefighters' Pension Plan - Investments, continued
`" Credit Risk, continued:
The following table discloses credit rating by fixed income investment type at
September 30, 2016, if applicable:
Fair Percentage of
Value Portfolio
i..
Quality rating of credit risk debt securities
A $ 653,831 1.24 %
Al 487,822 0.93
L
A2 977,611 1.86
A3 1,422,627 2.71
AA 266,113 0.51
`,
Aa2 628,491 1.20
Aa3 360,561 0.69
AAA 1,784,763 3.40
B 144,266 0.27
_
Bal 118,548 0.23
Bat 55,745 0.11
Baal 2,554,972 4.86
Baa2 1,124,656 2.14
Baa3 279,763 0.53
BB 513,706 0.98
BBB 711,829 1.36
Caa 137,687 0.26
Unrated government securities 4,000,485 7.62
6'
Total credit risk debt securities $ 16,223,476 30.89 %
`,
* Obligations of the U.S. government or obligations explicitly guaranteed by the U.S.
government are not considered to have credit risk and do not have purchase limitations.
_
Concentration of Credit Risk:
The investment policy of the Plan contains limitations on the amount that can be
invested in any one equity issuer as well as maximum portfolio allocation percentages.
There were no individual equity investments that represented 5% or more of Plan net
position at September 30, 2016. In addition, the Plan contains limitations on the
...
amount that can be invested in any one debt issuer, except for the debt securities
issued by the U.S. Government. There were no investments in non -U.S. Government
debt securities that represented 10% or more of Plan net position at September 30,
2016.
Custodial Credit Risk:
This is the risk that in the event of the failure of the counterparty, the plan will not be
able to recover the value of its investments or collateral securities that are in the
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 32 of 102
NOTES TO THE FINANCIAL STATEMENTS
September 30, 2016
NOTE C - INVESTMENTS, CONTINUED
r..
Firefighters' Pension Plan - Investments, continued
Custodial Credit Risk, continued:
possession of an outside party. This risk is generally measured by the assignment of a
rating by a nationally recognized statistical rating organization. Consistent with the
Plan's investment policy, the investments are held by the Plan's custodial bank and
registered in the Plan's name.
Foreign Currency Risk:
This is the risk that fluctuations in currency exchange rate may affect transactions
conducted in currencies other than U.S. Dollars and the carrying value of foreign
r..
investments. The Plan's exposure to foreign currency risk is derived mainly from its
investments in international equity funds. The Plan owns shares in international
equity funds and does not own the individual securities. The investment policy limits
�— the foreign investments to no more than 25% of the Plan's investment balance in
equities and no more than 10% in fixed income. As of September 30, 2016, the
Plan's exposure to foreign currency risk related to foreign equity funds and bonds is
as follows:
Fair Percentage of
Value Portfolio
International equity funds and fixed income (bonds) $ 11,372,784 2D.YA
L Fair Value Measurements:
Fair value is defined as the price that would be received to sell an asset or paid to
�- transfer a liability in an orderly transaction between market participants at the
measurement date. The Plan categorizes its fair value measurements within the fair
value hierarchy as established by generally accepted accounting principles. The fair
value hierarchy categorizes the inputs to valuation techniques used to measure fair
value into three levels based on the extent to which inputs used in measuring fair value
`" are observable in the market as follows:
Level 1 - Inputs to the valuation methodology are based upon quoted prices for
identical assets in active markets.
Level 2 - Inputs to the valuation methodology are based upon observable inputs for
the assets either directly or indirectly, other than those considered Level 1 inputs,
which may include quoted prices for identical assets in markets that are not
b.
'— NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 33 of 102
NOTES TO THE FINANCIAL STATEMENTS
September 30, 2016
NOTE C - INVESTMENTS, CONTINUED
Firefighters' Pension Plan - Investments, continued
Fair Value Measurements, continued:
considered to be active, and quoted prices of similar assets in active or inactive
Iwo markets.
Level 3 - Inputs to the valuation methodology are based upon unobservable inputs.
Following is a description of the valuation methodologies used for asset measured at
•— fair value.
6M Common stock: Valued at the closing price reported on the New York Stock
Exchange.
` Government securities: Valued using pricing models maximizing the use of
observable inputs for similar securities.
Mutual funds: Valued at the daily closing price as reported by the Plan. Mutual
funds held by the Plan are open-ended mutual funds that are registered with the
Securities and Exchange Commission. These funds are required to publish their
daily net asset value (NAV) and to transact at that price. The mutual funds held
�— by the Plan are deemed to be actively traded.
Corporate bonds: Valued using pricing models maximizing the use of observable
inputs for similar securities. This includes basing the value on yields currently
available on comparable securities of issuers with similar credit ratings. When
quoted prices are not available for identical or similar bonds, the bond is valued
under a discounted cash flows approach that maximizes observable inputs, such
as current yield of similar instruments, but included adjustments for certain risks
that may not be observable, such as credit and liquidity risks or a broker quote, if
available.
Real estate: Valued at the net asset value of shares held by the Plan at year end.
The Plan has investments in private market real estate investments for which no
liquid public market exists.
r..
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 34 of 102
NOTES TO THE FINANCIAL STATEMENTS
September 30, 2016
NOTE C - INVESTMENTS, CONTINUED
Firefighters' Pension Plan - Investments, continued
Fair Value Measurements, continued:
The following table presents the Plan's fair value hierarchy for investments at fair
value as of September 30, 2016:
Fair Value Measurements Using
Quoted
Prices in Significant
r.. Active Other Significant
Markets for Observable Unobservable
Identical Assets Inputs Inputs
Total (Level l) (Level 2) (Level 3)
Investments by fair value level
Equity securities:
Common stocks $ 24,080,123 $ 24,080,123 $ - $ -
-- Mutual funds 6,518,312 - 6,518,312 -
REIT 90,463 - 90,463 -
Total equinity securities 30,688,898 24,080,123 6,608,775 -
Debt securities
U.S. treasury securities 1,190,762 - 1,190,762 -
U.S. agency securities 4,541,473 - 4,541,473 -
6= Corporate bonds 8,054,304 8,054,304 -
Fixed income mutual funds 2,436,937 - 2,436,937 -
Total debt securities 16,223,476 16,223,476 -
r.. Total investments by fair value 46,912,374 $ 24,080,123 $ 22,832,251 $ -
r.. Investments measured at the net asset value (NAV) '
Real estate fund 5,606,820
Money market funds (exempt) 4,344,726
Total investments $ 56,863,920
* As required by GAAP, certain investments have not been classified in the fair value hierarchy. The fair
value amounts presented in the previous table are intended to permit reconciliation for the fair value
hierarchy to the total investment line item in the Statement of Fiduciary Net Position.
hum NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 35 of 102
NOTES TO THE FINANCIAL STATEMENTS
September 30, 2016
NOTE C - INVESTMENTS, CONTINUED
r..
Firefighters' Pension Plan - Investments, continued
Fair Value Measurements, continued:
The following table summarizes investment for which fair value is measured using the
net asset value per share practical expedient, including their relate unfunded
commitments and redemption restrictions:
Investments measured at the NAV
Redemption
Unfunded Frequency (if Redemption
Fair Value Commitments Currently Eligible Notice Period
Real estate fund $ 5,606,820 $ - Quarterly 90 Days
r..
Real estate fund: The fund is an open-ended real estate investment fund investing
L.. primarily in core institutional office, retail, industrial, and multi -family properties
located throughout the United States. The investment is valued at NAV and its
redemption must be received by the fund 90 days prior to quarter end.
NOTE D - DUE TO/FROM OTHER FUNDS
Interfund receivables and payables at September 30, 2016, are as follows:
Due from Due to
Fwd Other Funds Other Funds
General Fund:
LImpact Fee Fund - NN $ - $ -
Impact Fee Fund - BCI -
Inspection Fee Fund 408,392 1,395
Total General Fund 408,392 1,395
6M Special Revenue Funds:
Impact Fee Fund - NN
General Fund - -
Impact Fee Fund - BCI
General Fund - -
Inspection Fee Fund
General Fund 1,395 408,392
Total Special Revenue Funds 1,395 408,392
Total $ 409,787 $ 409,787
Interfund receivables and payables were eliminated for presentation purposes in the
Statement of Net Position at September 30, 2016.
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 36 of 102
NOTES TO THE FINANCIAL STATEMENTS
amm September 30, 2016
NOTE E - CAPITAL ASSETS ACTIVITY
Related Debt (447,328)
Net investment in capital assets $ 31,623,903
The following is a summary of changes in capital assets activity for the year ended
September 30, 2016:
Balance
Balance
October 1
Increases/
Decreases/
Adjustments/
September 30
2015
Additions
Retirements
Reclassifications
2016
L
Capital Assets Not
Being Depreciated:
Land
$ 11,947,895
$ 875,222
$ -
$ -
$ 12,823,117
Construction in progress
1,130,645
51,444
-
-
1,182,089
L
Total Capital Assets Not
Being Depreciated
13,078,540
926,666
-
-
14,005,206
Capital Assets
Being Depreciated:
Assets held under capital lease
160,240
-
-
-
160,240
boom
Buildings
20,104,344
100,532
(34,325)
-
20,170,551
Office equipment
1,015,399
233,751
(100,114)
40,647
1,189,683
Vehicles
10,000,490
1,036,509
(337,489)
-
10,699,510
Equipment & machinery
4,297,173
381,214
(372,511)
(40,647)
4,265,229
Total Capital Assets
Being Depreciated
35,577,646
1,752,006
(844,439)
-
36,485,213
Less Accumulated
Depreciation:
Assets held under capital lease
(64,542)
(26,707)
-
-
(91,249)
Buildings
(6,392,330)
(445,502)
6,647
(9,020)
(6,840,205)
r..
Office equipment
(635,106)
(97,542)
100,548
(37,884)
(669,984)
Vehicles
(7,567,741)
(497,722)
337,837
(47,584)
(7,775,210)
Equipment & machinery
(3,083,394)3(
81,458)
327,824
94,488
(3,042,540)
Total Accumulated Depreciation
(17,743,113)
1,448,931)
772,856
-
(18,419,188)
_
Total Capital Assets being
Depreciated, Net
17,834,533
303,075
(71,583)
-
18,066,025
Capital Assets, Net
$ 30,913,073
$ 1,229,741
$ 71,583
$ -
32,071,231
Related Debt (447,328)
Net investment in capital assets $ 31,623,903
bm
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 37 of 102
NOTES TO THE FINANCIAL STATEMENTS
September 30, 2016
NOTE E - CAPITAL ASSETS ACTIVITY, CONTINUED
Depreciation expense was charged to the following functions during the year ended
b• September 30, 2016:
Amount
L General Government
Total Depreciation Expense $1,448,931
NOTE F - LONG-TERM OBLIGATIONS
bow
The following is a summary of changes in long-term obligations for the year
ended September 30, 2016:
Balance Retirements
Balance
Amounts
October 1 And
September 30
Due Within
2015 Additions Adjustments
2016
One Year
Net OPEB obligation $ 2,217,063 $ 795,538 $ -
$ 3,012,601
$ -
Net Pension Liability - FRS 4,935,293 5,413,173 -
10,348,466
-
�--
Net Pension Liability - HIS 2,155,823 353,486 -
2,509,309
-
Net Pension Liability - FPT 7,555 3,186,552 -
3,194,107
-
Capital Lease - NN 79,503 - (34,675)
44,828
29,377
Note Payable - BCI 460,000 - (57,500)
402,500
57,500
Compensated Absences 1,965,499 113,550 -
2,079,049
-
...
$11,820,736 $ 9,862,299 $ (92,175)
$21,590,860
$ 86,877
The following is a summary of long-term obligations at September 30,
2016:
Amount
_
Net OPEB obligation. Cumulative difference between annual
OPEB cost and District payments toward the cost of post
Lemployment
benefits other than pensions since GASB No. 45
transition date of October 1, 2009. (Combined SDA)
$3,012,601
L
Net pension obligation - FRS pension plan. This amount is
actuarially determined through calculation based upon the
audited financial statements of the Florida FRS Plan.
10,348,466
L
Net pension obligation - HIS plan. This amount is
actuarially determined through calculation based upon the
—
audited financial statements of the Florida FRS Plan.
2,509,309
bow
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 38 of 102
NOTES TO THE FINANCIAL STATEMENTS
September 30, 2016
NOTE F - LONG-TERM OBLIGATIONS, CONTINUED
Net pension obligation - Firefighters' Pension Trust (FPT) plan.
—
This amount is actuarially determined through calculation based
upon the audited financial statements of the FPT Plan.
3,194,107
$160,240 capital lease payable of a chest compression system to
financial institution over a 60 month period ending March 2018 in
equal payments of $2,671 at a zero stated interest rate. (NN)
44,828
$1,150,000 note payable to SunTrust Bank over a 20 year period
i..
ending November 1, 2024 in equal annual principal payments on
November 1 of $57,500 plus accrued interest at a rate of 3.75%.
The note is collateralized by Impact Fees. (BCI)
402,500
Non-current portion of compensated absences. Employees of the
L
District are entitled to paid vacation based on length of service and
job classification. (Combined SDA)
2,079,049
21,590,860
Less Current Portion
(86,877)
Long -Term Portion
$ 21,503,983
The annual debt service requirements at September 30, 2016, were as follows:
Capital Note
Years Ending Lease Payable Payable
Total
September 30 Principal (1) Principal (2)
Principal
2017 $ 29,377 $ 57,500
$ 86,877
2018 15,451 57,500
72,951
2019 - 57,500
57,500
2020 - 57,500
57,500
2021 - 57,500
57,500
2022-2023 - 115,000
115,000
—
$ 44,828 $ 402,500
447,328
Net OPEB obligation
3,012,601
Net Pension Liability - FRS
10,348,466
Net Pension Liability - HIS
2,509,309
Net Pension Liability - FPT
3,194,107
Compensated absences
2,079,049
Total long-term debt
$ 21,590,860
....
(1) Debt service paid through General Fund
(2) Debt service paid through Impact Fee Fund (BCI)
Interest expense for the year ended September 30, 2016, was $17,250.
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 39 of 102
NOTES TO THE FINANCIAL STATEMENTS
September 30, 2016
NOTE G - RETIREMENT PLANS
The following three retirement plans have been established by the District:
Plan 1 - Florida Retirement System (FRS)
Plan 2 - Firefighters' Pension Trust Fund (Florida Statute 175)
Plan 3 - 401(a) Plan
Employee participation in a specific plan is based on the respective employee's
original hire date.
General Information about the Florida Retirement System
The Florida Retirement System ("FRS") was created in Chapter 121, Florida
Statutes. The FRS was created to provide a defined benefit pension plan ("Pension
Plan") for participating public employees. All District employees are participants in
the Statewide Florida Retirement System (FRS) under authority of Article X, Section
14 of the State Constitution and Florida Statutes, Chapters 112 and 121. The FRS
was amended in 1998 to add the Deferred Retirement Option Program ("DROP")
under the defined benefit plan and amended in 2000 to provide an integrated defined
contribution plan alternative to the defined benefit plan for FRS members effective
` July 1, 2002. This integrated defined contribution pension plan is the FRS Investment
Plan. Chapter 112, Florida Statutes, established the Retiree Health Insurance
Subsidy (HIS) Program, a separate cost-sharing, multiple -employer defined benefit
pension plan to assist retired members of any State -administered retirement system in
paying the costs of health insurance.
Essentially all regular employees of the District are eligible to enroll as members of the
State -administered FRS. Provisions relating to the FRS are established by Chapters
121 and 122, Florida Statutes; Chapter 112, Part IV, Florida Statutes; Chapter 238,
_ Florida Statutes; and Florida Retirement System Rules, Chapter 60S, Florida
Administrative Code; wherein eligibility, contributions, and benefits are defined and
described in detail. Such provisions may be amended at any time by further action
` from the Florida Legislature. The FRS is a single retirement system administered by
the Florida Department of Management Services, Division of Retirement, and
consists of two cost-sharing, multiple -employer defined benefit plans (Pension and
HIS Plans) and other nonintegrated programs. A comprehensive annual financial
report of the FRS, which includes its financial statements, required supplementary
information, actuarial report, and other relevant information dated June 30, 2016, is
available from the Florida Department of Management Services' Web site
�"' (www.dms.myflorida.com).
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 40 of 102
NOTES TO THE FINANCIAL STATEMENTS
September 30, 2016
NOTE G - RETIREMENT PLANS, CONTINUED
General Information about the Florida Retirement System, continued
The District's total FRS and HIS pension expense was $1,533,805 for the year
ended September 30, 2016 and is recorded in the government -wide financial
statements. Total District actual FRS and HIS retirement contribution expenditures
were $1,186,368 and $761,542 for the years ended September 30, 2016 and 2015,
respectively. The District contributed 100% of the required contributions.
FRS Pension Plan
Plan Description. The FRS Pension Plan ("Plan") is a cost-sharing, multiple -
employer defined benefit pension plan, with a Deferred Retirement Option Program
(DROP) for eligible employees. The general classes of membership are as follows:
Regular Class - Members of the FRS who do not qualify for membership in the
other classes.
Senior Management Service Class (SMSC) - Members in senior management
level positions.
Special Risk Class - Members who are employed as certified firefighters and
meet the criteria to qualify for this class.
Elected Officials - Members who are elected by the voters within the District
`M boundaries.
bm Employees enrolled in the Plan prior to July 1, 2011, vest at six years of creditable
service and employees enrolled in the Plan on or after July 1, 2011, vest at eight
years of creditable service. All vested members, enrolled prior to July 1, 2011, are
eligible for normal retirement benefits at age 62 or at any age after 30 years of
service, except for those members classified as special risk who are eligible for
normal retirement benefits at age 55 or at any age after 25 years of service. All
members enrolled in the Plan on or after July 1, 2011, once vested, are eligible for
normal retirement benefits at age 65 or any time after 33 years of creditable service,
except for members classified as special risk who are eligible for normal retirement
benefits at age 60 or at any age after 30 years of service. Members of both Plans
(Pension and HIS) may include up to 4 years of credit for military service toward
creditable service. The Plan also includes an early retirement provision; however,
there is a benefit reduction for each year a member retires before his or her normal
retirement date. The Plan provides retirement, disability, death benefits, and annual
cost of living adjustments to eligible participants.
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 41 of 102
NOTES TO THE FINANCIAL STATEMENTS
September 30, 2016
NOTE G - RETIREMENT PLANS, CONTINUED
FRS Pension Plan, continued
DROP, subject to provisions of Section 121.091, Florida Statutes, permits
employees eligible for normal retirement under the Plan to defer receipt of monthly
— benefit payments while continuing employment with an FRS employer. An employee
may participate in DROP for a period not to exceed 60 months after electing to
L participate. During the period of DROP participation, deferred monthly benefits are
held in the FRS Trust Fund and accrue interest. The net pension liability does not
include amounts for DROP participants, as these members are considered retired and
�– are not accruing additional pension benefits.
Benefits Provided. Benefits under the Plan are computed on the basis of age,
and/or years of service, average final compensation, and credit service. Credit for
each year of service is expressed as a percentage of the average final compensation.
For members initially enrolled before July 1, 2011, the average final compensation is
the average of the five highest fiscal years' earnings; for the members initially enrolled
on or after July 1, 2011, the average final compensation is the average of the eight
highest fiscal years' earnings. The total percentage value of the benefit received is
—
determined by calculating the total value of all service, which is based on retirement
plan and/or the class to which the member belonged when the service credit was
earned. Members are eligible for in -line -of -duty or regular disability and survivors'
benefits. The following chart shows the percentage value of each year of service
credit earned:
;— Class, Initial Enrollment, and Retirement Age/Years of Service %Value
Regular Class and elected members initially enrolled before July 1, 2011
Retirement up to age 62, or up to 30 years of service 1.60
Retirement at age 63 or with 31 years of service 1.63
Retirement at age 64 or with 32 years of service 1.65
Retirement at age 65 or with 33 or more years of service 1.68
Regular Class and elected members initially enrolled on or after July 1, 2011
Retirement up to age 65 or up to 33 years of service 1.60
Retirement at age 66 or with 34 years of service 1.63
Retirement at age 67 or with 35 years of service 1.65
Retirement at age 68 or with 36 or more years of service 1.68
Special Risk Regular
Service from December 1, 1970 through September 30, 1974 2.00
L Service on or after October 1, 1974 3.00
Senior Management Service Class 2.00
a..
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 42 of 102
NOTES TO THE FINANCIAL STATEMENTS
September 30, 2016
NOTE G - RETIREMENT PLANS, CONTINUED
* As defined by the Plan.
rAM
FRS Pension Plan, continued
i
As provided in Section 121.101, Florida Statutes, if the member is initially enrolled in
the FRS before July 1, 2011, and all service credit was accrued before July 1, 2011,
the annual cost -of -living adjustment is 3 percent per year. If the member is initially
enrolled before July 1, 2011, and has service credit on or after July 1, 2011, there is
an individually calculated cost -of -living adjustment. The annual cost -of -living
�..
adjustment is a proportion of 3 percent determined by dividing the sum of the
pre -July 2011 service credit by the total service credit at retirement multiplied by 3
percent. Plan members initially enrolled on or after July 1, 2011, will not have a
cost -of -living adjustment after retirement.
L
Contributions. The Florida Legislature establishes contribution rates for
L
participating employers and employees. Contribution rates during the
year ended September 30, 2016 were as follows:
r..
Percent of Gross Salary*
Class Employee Employer (1) Employer (3) Employer (4)
Florida Retirement System, Regular 3.00 7.37 7.26 7.52
Florida Retirement System, Senior Management Service 3.00 21.14 21.43 21.77
Florida Retirement System, Special Risk 3.00 19.82 22.04 22.57
Deferred Retirement Option Program - Applicable
to Members from All of the Above Classes 0.00 12.28 12.88 12.99
Florida Retirement System, Reemployed Retiree (2) (2) N/A N/A
Florida Retirement System, Elected Official 3.00 43.24 42.27 42.77
v.
Notes:
(1) Employer rates include 1.26 percent for the postemployment health insurance subsidy. Also,
employer rates, other than for DROP participants, include .04 percent for administrative costs of
the Investment Plan. Rates for 7/1/14 - 6/30/15.
(2) Contribution rates are dependent upon retirement class in which reemployed.
(3) Employer rates include 1.66 percent for the post employment health insurance subsidy. Also,
employer rates, other than for DROP participants, include .04 percent for administrative costs for
the Investment Plan. Rates for 7/1/15 - 6/30/16.
(4) Employer rates include 1.66 percent for the post employment health insurance subsidy. Also,
employer rates, other than for DROP participants, include .06 percent for administrative costs for
...
the Investment Plan. Rates for 7/1/16 - 6/30/17.
* As defined by the Plan.
rAM
ft—
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 43 of 102
NOTES TO THE FINANCIAL STATEMENTS
September 30, 2016
NOTE G - RETIREMENT PLANS, CONTINUED
FRS Pension Plan, continued
Pension Liabilities, Pension Expense, Deferred Outflows of Resources
and Deferred Inflows of Resources Related to the Pension Plan. At
•.. September 30, 2016, the District reported an FRS pension liability of $10,348,466
for its proportionate share of the net pension liability. The net pension liability was
bw measured as of September 30, 2016, and the total pension liability used to calculate
the net pension liability was determined by an actuarial valuation as of July 1, 2016.
The District's proportionate share of the net pension liability was based on the
District's 2015-16 fiscal year contributions relative to the total 2015-16 fiscal year
contributions of all participating members. At September 30, 2016, the District's
proportionate share was .040983896 percent, which was an increase of .002774
percent from its proportionate share measure as of September 30, 2015.
bw
For the year ended September 30, 2016, the District recognized FRS pension
expense of $1,421,070. In addition, the District reported deferred outflows of
resources and deferred inflows of resources related to the pension from the following
sources:
Description
v Differences between expected
and actual experience
r.. Change of assumptions
Net difference between projected and
actual earnings on pension plan investments
Changes in proportion and differences between
District contributions and proportionate share
of contributions
District contributions subsequent to the
L measurement date
Total
v
.—
L.
Deferred Outflows Deferred Inflows
of Resources of Resources
$ 792,358
626,051
2,674,952
1,712,255
275,427
$ 6,081,043
$ 96,351
2,628,102
$ 2,724,453
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 44 of 102
NOTES TO THE FINANCIAL STATEMENTS
September 30, 2016
NOTE G - RETIREMENT PLANS, CONTINUED
FRS Pension Plan, continued
The deferred outflows of resources related to the FRS pension, totaling $275,427
resulting from District contributions subsequent to the measurement date, will be
recognized as a reduction on the net pension liability in the fiscal year ended
September 30, 2016. Other amounts reported as deferred outflows of resources
and deferred inflows of resources related to the pension will be recognized in pension
expense over the remaining service period of 6.4 years as follows:
Fiscal Years Ending
September 30 Amount
2017 $ 743,961
2018 743,961
2019 743,961
2020 743,961
2021 75,223
�- Thereafter 30,096
Total $ 3,081,163
Actuarial Assumptions. The total pension liability in the July 1, 2015, actuarial
valuation was determined using the following actuarial assumptions, applied to all
periods included in the measurement:
Inflation 2.60 percent
Real payroll growth 0.65 percent
Salary increases 3.25 percent, average, including inflation
Investment rate of return 7.60 percent, net of pension plan
6" investment expense, including inflation
r.. Mortality rates were based on the Generational RP -2000 with Projection Scale BB.
The actuarial assumptions used in the July 1, 2015, valuation were based on the
results of an actuarial experience study for the period July 1, 2008 through June 30,
2013.
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 45 of 102
NOTES TO THE FINANCIAL STATEMENTS
September 30, 2016
NOTE G - RETIREMENT PLANS, CONTINUED
FRS Pension Plan, continued
The long-term expected rate of return on pension plan investments was not based on
historical returns, but instead is based on a forward-looking capital market economic
hm model. The allocation policy's description of each asset class was used to map the
target allocation to the asset classes shown below. Each asset class assumption is
hm based on a consistent set of underlying assumptions, and includes an adjustment for
the inflation assumption. The target allocation and best estimates of arithmetic and
geometric real rates of return for each major asset class are summarized in the
bm following table:
bm
L
(1) As outlined in the Plan's investment policy
Discount Rate. The discount rate used to measure the total pension liability
was 7.60 percent. The Plan's fiduciary net position was projected to be available to
make all projected future benefit payments of current active and inactive employees.
Therefore, the discount rate for calculating the total pension liability is equal to the
long-term expected rate of return.
Compound
r..
Annual
Annual
Target
Arithmetic
(Geometric)
Standard
Asset Class
Allocation (1)
Return
Return
Deviation
Cash
1%
3.0%
3.0%
1.7%
Fixed income
18%
4.7%
4.6%
4.6%
` Global equity
53%
8.1%
6.8%
17.2%
Real estate (property)
10%
6.4%
5.8%
12.0%
Private equity
6%
11.5%
7.8%
30.0%
_ Strategic investments
12%
6.1%
5.6%
11.1%
Total
100%
Assumed inflation - Mean
2.60%
1.90%
bm
L
(1) As outlined in the Plan's investment policy
Discount Rate. The discount rate used to measure the total pension liability
was 7.60 percent. The Plan's fiduciary net position was projected to be available to
make all projected future benefit payments of current active and inactive employees.
Therefore, the discount rate for calculating the total pension liability is equal to the
long-term expected rate of return.
in.
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 46 of 102
NOTES TO THE FINANCIAL STATEMENTS
§S,W„ September 30, 2016
NOTE G - RETIREMENT PLANS, CONTINUED
FRS Pension Plan, continued
Sensitivity of the District's Proportionate Share of the Net Pension Liability
to Changes in the Discount Rate. The following presents the District's
�. proportionate share of the net pension liability calculated using the discount rate of
7.60 percent which was reduced from 7.65%, as well as what the District's
_ proportionate share of the net pension liability would be if it were calculated using a
discount rate that is 1 -percentage -point lower (6.60 percent) or 1 -percentage -point
higher (8.60 percent) than the current rate:
1% Current 1%
Decrease Discount Rate Increase
(6.60%) (7.60%) (8.60%)
District's proportionate share of
r.
the net pension liability $ 19,052,227 $ 10,348,466 $ 3,103,735
Pension Plan Fiduciary Net Position. Detailed information about the pension plan's
fiduciary net position is available in the separately issued FRS Pension Plan and Other
State Administered Systems Comprehensive Annual Financial Report (FRS "CAFR")
�. dated June 30, 2016.
The FRS CAFR and actuarial reports may also be obtained by contacting the
Division of Retirement at:
Department of Management Services
Division of Retirement
�. Bureau of Research and Member Communications
P.O. Box 9000
Tallahassee, FL 3231.5-9000
850-488-5706 or toll free at 877-377-1737
h' hqp://www.dms.myflorida.com/workforce operations/retirement/publications
im— Payables to the Pension Plan. At September 30, 2016, the District reported a
payable of $0 for the outstanding amount of contributions in the pension plan.
6.
AMP
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 47 of 102
NOTES TO THE FINANCIAL STATEMENTS
September 30, 2016
NOTE G - RETIREMENT PLANS, CONTINUED
HIS Plan
Plan Description. The Health Insurance Subsidy Plan ("HIS Plan") is a
cost-sharing multiple -employer defined benefit pension plan established under Section
112.363, Florida Statutes. The benefit is a monthly payment to assist retirees of
State -administered retirement systems in paying their health insurance costs and is
L administered by the Division of Retirement within the Florida Department of
Management Services.
Benefits Provided. For the year ended September 30, 2016, eligible
retirees and beneficiaries received a monthly HIS payment equal to the number of
years of creditable service completed at the time of retirement multiplied by $5. The
payments are at least $30 but not more than $150 per month, pursuant to Section
112.363, Florida Statutes. To be eligible to receive a HIS Plan benefit, a retiree
under a State -administered retirement system must provide proof of health insurance
coverage, which can include Medicare.
Contributions. The HIS Plan is funded by required contributions from FRS
_ participating employers as set by the Florida Legislature. Employer contributions are
a percentage of gross compensation for all active FRS members. For the year ended
September 30, 2016, the contribution rate ranged between 1.66 percent and 1.66
�.. percent of payroll pursuant to Section 112.363, Florida Statutes. The District
contributed 100 percent of its statutorily required contributions for the current and
preceding three years. HIS Plan contributions are deposited in a separate trust fund
from which HIS payments are authorized. HIS Plan benefits are not guaranteed and
are subject to annual legislative appropriation. In the event the legislative appropriation
` or available funds fail to provide full subsidy benefits to all participants, benefits may be
reduced or cancelled.
r..
Pension Liabilities, Pension Expense, Deferred Outflows of Resources
_ and Deferred Inflows of Resources Related to the HIS Plan. At September
30, 2016, the District reported a HIS liability of $2,509,309 for its proportionate
share of the net HIS Plan's net pension liability. The net pension liability was
measured as of September 30, 2016, and the total pension liability was used to
calculate the net pension liability determined by an actuarial valuation as of July
1, 2016. The District's proportionate share of the net HIS liability was based on the
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 48 of 102
NOTES TO THE FINANCIAL STATEMENTS
September 30, 2016
NOTE G - RETIREMENT PLANS, CONTINUED
HIS Plan, continued
District's 2015-16 fiscal year contributions relative to the total 2015-16 fiscal year
contributions of all participating members. At September 30, 2016, the District's
proportionate share was .021530658 percent, which was an increase of .000391
percent from its proportionate share measured as of September 30, 2015.
For the fiscal year ended September 30, 2016, the District recognized HIS expense
of $112,375. In addition, the District reported deferred outflows of resources and
�— deferred inflows of resources related to pensions from the following sources:
Deferred Outflows Deferred Inflows
Description of Resources of Resources
Differences between expected
and actual experience $ - $ 5,715
Change of assumptions 393,774 -
Net difference between projected and actual
_ earnings on HIS pension plan investments 1,269 -
Changes in proportion and differences between
District HIS contributions and proportionate
share of HIS contributions 543,758 544,055
District contributions subsequent to the
measurement date 28,743 -
` Total $ 967,544 $ 549,770
The deferred outflows of resources related to HIS, totaling $28,743, resulting from
District contributions subsequent to the measurement date, will be recognized as a
L reduction on the net pension liability in the year ended September 30, 2016. Other
amounts reported as deferred outflows of resources and deferred inflows of
resources related to pensions will be recognized in pension expense over the
remaining service period of 7.2 years as follows:
Fiscal Years Ending
1.. September 30 Amount
2017 $ 62,859
2018 62,859
2019 62,859
2020 62,860
2021 62,542
Thereafter 75,052
Total $ 389,031
bm NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 49 of 102
NOTES TO THE FINANCIAL STATEMENTS
September 30, 2016
NOTE G - RETIREMENT PLANS, CONTINUED
HIS Plan, continued
Actuarial Assumptions. The total pension liability in the July 1, 2016, actuarial
valuation was determined using the following actuarial assumptions, applied to all
periods included in the measurement:
Inflation
Real Payroll Growth
Salary Increases
Municipal Bond Rate
2.60 percent
0.65 percent
3.25 percent, average, including inflation
2.85 percent
Mortality rates were based on the Generational RP -2000 with Projected Scale BB.
Because the HIS Plan is funded on a pay-as-you-go basis, no experience study has
been completed for the Plan.
Discount Rate. The discount rate used to measure the total HIS liability was
reduced from 3.80 % to 2.85%. In general, the discount rate for calculating the total
HIS liability is equal to the single rate equivalent to discounting at the long-term
expected rate of return for benefit payments prior to the projected depletion date.
Because the HIS benefit is essentially funded on a pay-as-you-go basis, the depletion
date is considered to be immediate, and the single equivalent discount rate is equal to
the municipal bond rate selected by the plan sponsor. The Bond Buyer General
Obligation 20 -Bond Municipal Bond Index was adopted as the applicable municipal
bond index.
Sensitivity of the District's Proportionate Share of the Net HIS Liability
to Changes in the Discount Rate. The following presents the District's
proportionate share of the net HIS liability calculated using the discount rate of
2.85 percent, as well as what the District's proportionate share of the net HIS
liability would be if it were calculated using a discount rate that is 1 -percentage -point
lower (1.85 percent) or 1 -percentage -point higher (3.85 percent) than the current
L.. rate:
1% Current 1%
Decrease Discount Rate Increase
(1.85%) (2.85%) (3.85%)
District's proportionate share of
the net HIS liability $ 2,878,748 $ 2,509,309 $ 2,202,695
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 50 of 102
NOTES TO THE FINANCIAL STATEMENTS
September 30, 2016
NOTE G - RETIREMENT PLANS, CONTINUED
HIS Plan, continued
Pension Plan Fiduciary Net Position. Detailed information about the HIS plan's
fiduciary net position is available in the separately issued FRS Pension Plan and Other
,_. State Administered Comprehensive Annual Financial Report (FRS "CAFR") dated
June 30, 2016.
The FRS CAFR and actuarial reports may also be obtained by contacting the
Division of Retirement at:
Department of Management Services
Division of Retirement
Bureau of Research and Member Communications
P.O. Box 9000
Tallahassee, FL 32315-9000
a- 850-488-5706 or toll free at 877-377-1737
http://www.dms.myflorida.com/workforce operations/retirement/publications
Payables to the Pension Plan. At September 30, 2016, the District reported a
payable of $0 for the outstanding amount of contributions to the HIS plan.
FRS - Defined Contribution Pension Plan
The SBA administers the defined contribution plan officially titled the FRS Investment
Plan (Investment Plan). The Investment Plan is reported in the SBA's annual financial
statements and in the State of Florida Comprehensive Annual Financial Report.
—' As provided in Section 121.4501, Florida Statutes, eligible FRS members may elect
to participate in the Investment Plan in lieu of the FRS defined benefit plan. District
employees participating in DROP are not eligible to participate in the Investment
Plan. Employer and employee contributions, including amounts contributed to
individual member's accounts, are defined by law, but the ultimate benefit depends in
part on the performance of investment funds. Benefit terms, including contribution
requirements, for the Investment Plan are established and may be amended by the
�-- Florida Legislature. The Investment Plan is funded with the same employer and
employee contribution rates that are based on salary and membership class (Regular
Class, Elected County Officers, etc.) as the FRS defined benefit plan. Contributions
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 51 of 102
NOTES TO THE FINANCIAL STATEMENTS
September 30, 2016
NOTE G - RETIREMENT PLANS, CONTINUED
FRS - Defined Contribution Pension Plan, continued
are directed to individual member accounts, and the individual members allocate
contributions and account balances among various approved investment choices.
Costs of administering the plan, including FRS Financial Guidance Program, are funded
through an employer contribution of 0.04 percent of payroll and by forfeited benefits
L of plan members. Allocations to the investment member's accounts during the
2015-16 fiscal year were as follows:
Percent of Gross Salary*
.� Class Employee Employer (1) Employer (3) Employer (4)
Florida Retirement System, Regular 3.00 7.37 7.26 7.52
Florida Retirement System, Senior Management Service 3.00 21.14 21.43 21.77
Florida Retirement System, Special Risk 3.00 19.82 22.04 22.57
Deferred Retirement Option Program - Applicable
to Members from All of the Above Classes 0.00 12.28 12.88 12.99
Florida Retirement System, Reemployed Retiree (2) (2) N/A N/A
Florida Retirement System, Elected Official 3.00 43.24 42.27 42.77
Notes:
(1) Employer rates include 1.26 percent for the postemployment health insurance subsidy. Also,
employer rates, other than for DROP participants, include .04 percent for administrative costs of
the Investment Plan. Rates for 7/1/14 - 6/30/15.
(2) Contribution rates are dependent upon retirement class in which reemployed.
(3) Employer rates include 1.66 percent for the post employment health insurance subsidy. Also,
employer rates, other than for DROP participants, include .04 percent for administrative costs for
the Investment Plan. Rates for 7/1/15 - 6/30/16.
(4) Employer rates include 1.66 percent for the post employment health insurance subsidy. Also,
employer rates, other than for DROP participants, include .06 percent for administrative costs for
the Investment Plan. Rates for 7/1/16 - 6/30/17.
' As defined by the Plan.
�- For all membership classes, employees are immediately vested in their own
contributions and are vested after 1 year of service for employer contributions and
investment earnings. If an accumulated benefit obligation for service credit originally
earned under the FRS Pension Plan is transferred to the Investment Plan, the member
must have the years of service required for FRS Pension Plan vesting (including the
service credit represented by the transferred funds) to be vested for these funds and
the earnings on the funds. Nonvested employer contributions are placed in a suspense
account for up to 5 years. If the employee returns to FRS -covered employment
within the 5 -year period, the employee will regain control over their account. If the
employee does not return within the 5 year period, the employee will forfeit the
accumulated account balance. For the fiscal year ended September 30, 2016, the
information for the amount of forfeitures was unavailable from the SBA; however,
management believes that these amounts, if any, would be immaterial to the District.
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 52 of 102
NOTES TO THE FINANCIAL STATEMENTS
_ September 30, 2016
NOTE G - RETIREMENT PLANS, CONTINUED
FRS - Defined Contribution Pension Plan, continued
After termination and applying to receive benefits, the member may rollover vested
funds to another qualified plan, structure a periodic payment under the Investment
Plan, receive a lump -sum distribution, leave the funds invested for future distribution,
or any combination of these options. Disability coverage is provided; the member
may either transfer the account balance to the FRS Pension Plan when approved for
disability retirement to receive guaranteed lifetime monthly benefits under the FRS
Pension Plan, or remain in the Investment Plan and rely upon that account balance for
r.. retirement income.
The District's Investment Plan pension expense included within the FRS expense
totaled $96,319 for the year ended September 30, 2016.
Payables to the Investment Plan. At September 30, 2016, the District reported a
payable of $0 for the outstanding amount of contributions to the Plan.
Plan 2 - Plan Descriution and Provisions - Firefiehters' Pension Trust Fund
The following brief description of the North Collier Fire Control and Rescue District
Firefighters' Pension Plan (originally known as the North Naples Firefighters' Pension
Plan) (the "Plan") is provided for general information purposes only. The Plan's name
changed effective January 1, 2015 with the District's merger. Participants should
refer to the plan agreement for a more complete description of the Plan. On
July 11, 1996, under the authority of Florida Statute 175 and Laws of Florida,
Chapter 95-338, the District's Board of Commissioners passed Resolutions 96-004
and 96-005, providing for the establishment and funding of a single employer defined
benefit retirement plan and trust for newly hired fire suppression personnel. The
_ resolutions establish that certified firefighters hired on or after January 1, 1996 are to
become participants in the District's Firefighters' Pension Trust ( FPT) Fund. The
Plan is totally administered, including all investment management, by a third party
administrator and the Plan's appointed Pension Board.
L Effective October 1, 2011, employee participants were required to contribute 3%
(similar to FRS) of compensation (an increase from .5% of compensation) per
Resolution 11-031.
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 53 of 102
NOTES TO THE FINANCIAL STATEMENTS
September 30, 2016
NOTE G - RETIREMENT PLANS, CONTINUED
Plan 2 - Plan Description and Provisions - Firefighters' Pension Trust Fund,
continued
During the year ended September 30, 2015, the District adopted Governmental
Accounting Standards Board Statement No. 68 "Accounting and Financial Reporting
for Pensions" (GASB 68). As such, the Plan's beginning net position was restated
and the net pension liability was recorded in the government -wide financial
statements.
During the years ended September 30, 2016, 2015, and 2014 there were employee
contributions in the amount of $353,357, $283,205, and $263,115, respectively, to
the Plan. The employer contributed 100% of its required contributions, as well as
those required contributions of the participating firefighters (0.5% pick-up).
The Plan provides for full-time firefighting personnel to become eligible to participate
in the Plan immediately upon hire. Under District resolution 96-005, the District
elected to pay the 0.5% (1% prior to December 9, 2004) employee required
— contribution on behalf of the employee. Effective December 9, 2004, the employee
contribution was reduced to 0.5% (employee pick up). Effective July 1, 2001 (per
resolution 01-01), benefits under the Plan vest after six years of creditable service.
Employees who elect normal retirement at or after age 55 with 6 years of creditable
service, or 25 years of service regardless of age, are entitled to a retirement benefit.
Effective October 1, 2011, required employee contributions increased to 3% of
compensation. Employees may elect early retirement after 6 years of creditable
service with a reduction in benefit not to exceed 3% for each year before normal
retirement. The Plan also includes certain disability and death benefits.
4
.NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 54 of 102
NOTES TO THE FINANCIAL STATEMENTS
September 30, 2016
NOTE G - RETIREMENT PLANS, CONTINUED
Plan 2 - Plan Description and Provisions - Firefighters' Pension Trust Fund,
continued
Contributions - Contributions to the Plan are derived from three sources:
the plan's participants are required to contribute to the plan in the amount of 3% of
their covered wages and pursuant to resolution 11 -03 1 the District has elected to
increase the affected employees' salary by 0.5% (employer pick-up), State funds
(fire [hazard] insurance premium tax per Florida Statute Chapter 175) and employer
(remaining amount necessary to meet actuarial requirement). For the period from
January 1, 1996 through September 30, 1996, no employer contributions were
required. Employer contributions were required beginning October 1, 1996. The
L State contributions under Chapter 175 began in June 1997. This revenue is based on
property fire insurance premiums paid within the District and is applied up to an
approved "frozen" limit of $1,746,716. The District (employer) is required to fund
` the difference each year between the total contributions from all other sources for the
year and the total cost for the year pursuant to the most recent actuarial valuation of
r.. the Plan. The total cost for any year equals total normal cost plus the additional
amounts sufficient to amortize the unfunded past service liability over a 30 year period
commencing the first year of the Plan's inception.
Pursuant to the actuarial study dated October 1, 2016 for the year ended September
30, 2016, the District's contribution (District only) requirement was 13% of the
actuarially determined covered payroll. Actual District contributions to the Plan for
the years ended September 30, 2016 and 2015, were $1,750,382 and $1,105,545,
respectively. The State contributions for the years ended September 30, 2016 asnd
2015 were $1,411,547 and $1,487,600, respectively. Employees contributed (3%)
` $353,357 to the Plan for the year ended September 30, 2016. At September 30,
2016, $58,529,518 the Plan's total net position was restricted for retiree benefits.
Payables to the Pension Plan. At September 30, 2016, the District reported a
payable of $221,724 for the outstanding amount of contributions payable to the
pension plan.
'— Pension Benefits - Effective July 1, 2001, employees with 6 or more years of
service are entitled to monthly pension benefits, beginning at the earlier of age 55 with
`, 6 years of credited service or 25 years credited service regardless of age. Benefit is
WW
�— NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 55 of 102
NOTES TO THE FINANCIAL STATEMENTS
September 30, 2016
NOTE G - RETIREMENT PLANS, CONTINUED
Plan 2 - Plan Description and Provisions - Firefighters' Pension Trust Fund,
continued
equal to 3.53% of their average final compensation (AFC) times credited service
prior to October 1, 2013 plus 3% of average final compensation times credited
service on and after October 1, 2013. AFC means the average of the highest five (5)
_ years within the last ten (10) years of service. Maximum benefit is 100% of AFC.
The plan permits early retirement with 6 years (10 years prior ro July 2, 200 1) of
credited service. Employees may elect to receive their pension benefits in the form of
a 10 year certain and life annuity. If employees terminate before rendering 6 years of
credited service, they forfeit the right to receive the portion of their accumulated plan
benefits.
All retirement benefits are annually increased for cost of living at 3%.
Death and Disability Benefits - Upon the death of any vested member,
whether or not still in active employment, a survivor benefit is payable to the
beneficiary starting when the member would have reached retirement age. The
_ benefit is equal to the vested pension benefit and is payable for 10 years. A spousal
and/or minor benefit is provided for line of duty death equal to a minimum of one
half of the members salary for life (spouse) or age 18 (child).
r..
Employees who become totally disabled with at least 8 years of credited service
receive the greater of the accrued pension benefit or 25% of AFC, if non -service
incurred, or 42% of AFC, if active service incurred. Effective December 9, 2004,
the active service related benefit was increased to 65%.
Supplemental Benefits - Effective December 31, 2004, each service and
disability retiree and their joint pensioners or beneficiaries and vested terminated
members shall receive a supplemental payment to be used as a health insurance
subsidy payment. The amount shall be five dollars ($5) for each full year of credited
service for life. The maximum monthly supplement is one hundred fifty dollars ($150)
and the minimum thirty dollars ($30).
r..
DROP - Effective December 12, 2013, Resolution 13-034 was adopted, which
L, established a Deferred Retirement Option Plan ("DROP"). An "eligible participant" of
the pension plan, which is defined as an individual currently on full-time work status,
may elect to participate in the DROP on the first day of the month coincident with or
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 56 of 102
NOTES TO THE FINANCIAL STATEMENTS
September 30, 2016
NOTE G - RETIREMENT PLANS, CONTINUED
Plan 2 - Plan Description and Provisions - Firefighters' Pension Trust Fund,
` continued
next following either, attainment of age fifty-five (5 5) and the completion of ten (10)
years of credited service, or the completion of twenty-five (25) years of credited
service, which date shall constitute the "initial date of eligibility". An eligible
participant electing to participate in DROP must complete and execute such forms as
may be required by the District and supplied by the Board of Trustees not less than
thirty (30) days prior to entering the DROP. The forms shall include, but not limited
to, an irrevocable letter of resignation effective no later than the conclusion of the
maximum period of DROP participation. Election into the DROP is irrevocable
` provided there shall be no minimum period of participation; however in the event of a
voluntary termination prior to the maximum period, any DROP participant termination
prior to such maximum DROP period shall submit a written notice at least thirty (30)
` days prior to such early termination of DROP participation.
An eligible participant may elect to participate in the DROP only once. After
commencement of participation in DROP, a participant shall no longer earn, accrue or
` purchase additional service credits towards retirement benefits or later enhancements
to the firefighters' pension plan.
Upon the effective date of an eligible participant's participation in DROP, all
contributions by and on behalf of the participant to the plan shall be discontinued. For
all plan purposes, service and vesting credits of an eligible participant electing DROP
shall be fixed as of the effective date of commencement of DROP participation. Any
services as a firefighter after entry into DROP shall not be used for calculation or
determination of benefits payable by the pension plan. The average final
compensation of a participant, as defined in this plan shall be determined as of the
effective date of commencement of DROP participation and other subsequent
earnings shall not be used for calculation or determination of benefits payable by the
` pension plan.
Income Recognition - Interest income is recorded on the accrual basis. Investments
are reported at market value. Short-term investments are reported at cost, which
approximates market value.
Actuarial Present Value of Accumulated Plan Benefits - Accumulated plan
benefits are those future periodic payments, including lump -sum distributions, that
im-
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 57 of 102
NOTES TO THE FINANCIAL STATEMENTS
September 30, 2016
NOTE G - RETIREMENT PLANS, CONTINUED
Plan 2 - Plan Description and Provisions - Firefighters' Pension Trust Fund,
continued
are attributable under the Plan's provisions to the service employees have rendered.
Accumulated plan benefits include benefits expected to be paid to (a) retired or
terminated employees or their beneficiaries, (b) beneficiaries of employees who have
died, and (c) present employees or their beneficiaries. Benefits under the Plan are
6m based on employees' age at entry to the Plan and are based upon the current starting
salary for firefighters at entry level. Benefits payable under all circumstances,
�- retirement, death, disability and termination of employment, are included, to the
extent they are deemed attributable to employee service rendered to the valuation
date.
The actuarial present value of accumulated plan benefits is determined by an actuary
6M and is the amount that results from applying actuarial assumptions to adjust the
accumulated plan benefits to reflect the time value of money (through discounts for
interest) and the. probability of payment (by means of decrements such as for death,
disability, withdrawal, or retirement) between the valuation date and the expected
date of payment. The significant actuarial assumptions used in the valuations as of
` October 1, 2016 were (a) life expectancy of participants - RP 2000 (combined
healthy, sex distinct) Mortality Table was used, (b) retirement age assumptions (the
assumed average retirement age was 55), and (c) annual investment return of 7.5%
(net of fees). The actuarial valuation reflected assumed average rates of return of
` 7.5% (net of fees). The foregoing actuarial assumptions are based on the presumption
that the Plan will continue. If the Plan terminated, different actuarial assumptions and
other factors might be applicable in determining the actuarial present value of
accumulated plan benefits.
`. Payment of Benefits - Benefit payments to participants are recorded upon
distribution. The District contributed 100% of the required contributions. A summary
of certain Plan details and trend information is included below.
A copy of the Plan and Plan audit as of and for September 30, 2016 can be
obtained by writing to the District at 1885 Veterans Park Drive, Naples, Florida
34109-0492, or by calling (239) 597-3222.
The following is a summary of the Single -Employer Defined Benefit Pension Plan
(Florida Statutes Chapter #175), including funding policies, contribution methods,
benefit provisions and trend information:
l»>7
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 58 of 102
NOTES TO THE FINANCIAL STATEMENTS
September 30, 2016
NOTE G - RETIREMENT PLANS, CONTINUED
Plan 2 - Plan Description and Provisions - Firefighters' Pension Trust Fund,
continued
L
Year established and governing authority
r.. Governing body
Determination of contribution requirements:
6W Employer (District)
Plan members
L` Net -of -Fees Investment Return
Annual Salary Increase
Firefighters' Pension
Trust Fund - Plan 2
District Resolution 96- 004 (July 11, 1996)
Board of Trustees of Plan
Actuarially determined
Amount required in excess of Member and
applicable State contributions needed in
order to pay current costs and amortize any
unfunded past service cost over 30 years
3.0% of covered payroll
Employer
6 years
Graduated Scale based on Credited Service (see below)
Cost of living increase of 3% each year
Earlier of 55 with 6 years of credited service or
25 years credited service regardless of age
Yes
Yes
Yes
2.5%
Entry Age Normal. Prior valuations utilized Frozen
Entry Age method
Reduced from 8.00% to 7.50%
flat 6% per year to graduated scale (9% per year
for first 10 years & 3% per year for 10+ years)
Funding of administrative costs:
r..
Period required to vest
Annual salary increase
bum
Post retirement benefit increase
Eligibility for distribution
bum
(Normal retirement)
Provisions for:
L
Disability benefits
Death benefits
bum
Early retirement
Assumed inflation
L.
Actuarial assumption/method changes since
prior valuation:
Actuarial Cost Method
L` Net -of -Fees Investment Return
Annual Salary Increase
Firefighters' Pension
Trust Fund - Plan 2
District Resolution 96- 004 (July 11, 1996)
Board of Trustees of Plan
Actuarially determined
Amount required in excess of Member and
applicable State contributions needed in
order to pay current costs and amortize any
unfunded past service cost over 30 years
3.0% of covered payroll
Employer
6 years
Graduated Scale based on Credited Service (see below)
Cost of living increase of 3% each year
Earlier of 55 with 6 years of credited service or
25 years credited service regardless of age
Yes
Yes
Yes
2.5%
Entry Age Normal. Prior valuations utilized Frozen
Entry Age method
Reduced from 8.00% to 7.50%
flat 6% per year to graduated scale (9% per year
for first 10 years & 3% per year for 10+ years)
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 59 of 102
NOTES TO THE FINANCIAL STATEMENTS
September 30, 2016
NOTE G - RETIREMENT PLANS, CONTINUED
Plan 2 - Plan Description and Provisions - Firefighters' Pension Trust Fund,
continued
Net Pension Liability of the Fund - The components of the net pension liability of
the District at September 30, 2016 were as follows:
Amount
Total pension liability $ 61,707,055
Plan fiduciary net position (58,512,948)
District's net pension liability $ 3,194,107
Plan fiduciary net position as a percentage of the
L total pension liability 94.85%
h.. The total pension liability was determined by an actuarial valuation as of September 30,
2016 using certain actuarial assumptions, the most significant of which were 7.5 percent
for the investment rate of return (net of fees), 3.0-9.0 percent for projected salary increases
and 2.5 percent for inflation.
L Mortality rates were based on the RP -2000 Combined Healthy Mortality Table, Sex
Distinct. Disabled lives are set forward five (5) years.
The Plan's policy with regards to the allocation of invested assets is established and may be
amended by the Pension Board. Plan assets are managed on a total return basis with a
long-term objective of achieving and maintaining a fully funded status for the benefits
provided through the Plan. The investment policy was last amended in February 2014.
The following table summarizes the Board's adopted allocation policy and the long-term
expected real rates of return for each major asset class:
Long -Term
_ Target Actual Expected Real
Asset Class Allocation Allocation Rate of Return*
Domestic equities 35-55% 40% 7.5%
International equities 10-25% 14% 8.5%
Fixed income 20-40% 22% 2.5%
r.. International fixed income 0-10% 6% 3.5%
Real estate 0-15% 10% 4.5%
_ Cash and cash equivalents minimal 8% not available
* annual arithmetic return 100% 100%
.. F NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT
NOTES TO THE FINANCIAL STATEMENTS
September 30, 2016
NOTE G - RETIREMENT PLANS, CONTINUED
Page 60 of 102
Plan 2 - Plan Description and Provisions - Firefighters' Pension Trust Fund,
r.. continued
The long-term expected rate of return on Plan assets was determined using a building-block
` method in which best -estimate ranges of expected future real rates of return (expected
returns, net of Plan investment expense and inflation) are developed for each major asset
— class. These ranges are combined to produce the long-term expected rate of return by
weighting the expected future real rates of return by the target asset allocation percentage
and by adding expected inflation.
Discount Rate. The discount rate used to measure the total pension liability was 7.5
percent. The projection of cash flows used to determine the discount rate assumed that
plan participant contributions will be made at the current contribution rate and that District
` contributions will be made at rates equal to the difference between actuarially determined
contribution rates and the participant rate. Based on those assumptions, the Plan's fiduciary
net position was projected to be available to make all projected future benefit payments of
` current plan participants. Therefore, the long-term expected rate of return on Plan
investments was applied to all periods of projected benefit payments to determine the total
pension liability.
Rate of Return Sensitivity. The sensitivity of the net pension liability to changes in the
discount rate was measured as follows. The net pension liability of the District was
calculated using the discount rate of 7.5 percent. It was also calculated using a discount
rate that was 1 -percentage -point lower (6.5 percent) and 1 -percentage -point higher
(8.5 percent) than the current rate:
1% Current 1%
Decrease Discount Rate Increase
6.5% 7.5% 8.5%
Net pension liability (asset) $ 13,533,628 $ 3,194,107 $ (5,148,443)
Deferred Inflows/Outflows of Resources Related to Pensions
On September 30, 2016, the District reported deferred outflows of resources and deferred
inflows of resources related to pensions from the following sources:
a NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 61 of 102
NOTES TO THE FINANCIAL STATEMENTS
a September 30, 2016
NOTE G - RETIREMENT PLANS, CONTINUED
Plan 2 - Plan Description and Provisions - Firefighters' Pension Trust Fund,
�•
continued
Deferred Outflows Deferred Inflows
of Resources of Resources
a
'
Differences between expected and
actual experience $ - $ 1,105,754
�.
Change of assumptions - 2,478,715
Net difference between projected and actual
earnings on plan investments 3,147,455 -
`
Contributions subsequent to the measurement date - -
a
$ 3,147,455 $ 3,584,469
The deferred outflows of resources related to the pension, resulting from District
contributions subsequent to the measurement date, will be recognized as a
reduction on the net pension liability in the fiscal year ended September 30, 2016.
Other amounts reported as deferred outflows of resources and deferred inflows
of resources related to the pension will be recognized in pension expense as follows:
Fiscal Years Ending
September 30 Amount
2017 $ 312,752
_
2018 312,751
2019 312,752
2020 416,965
`
2021 (448,059)
Thereafter (1,344,175)
�•
Total $ (437,014)
Memberships of the Plan consisted of the following at October 1, 2016:
a
Firefighters' Pension
Trust Fund - Plan 2
Active plan members 147
Inactive plan members or beneficiaries currently receiving benefits 12
Inactive plan members entitled to but not yet receiving benefits 8
Total 167
Number of participating employers 1
Number of participating state agencies 1
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 62 of 102
NOTES TO THE FINANCIAL STATEMENTS
September 30, 2016
The Plan assets are legally reserved for the payment of the respective plan member
benefits within the Plan. There are no assets legally restricted for plan benefits other
than these assets within the Plan. The Firefighters' Pension Trust Fund held certain
�- investments at year end.
NOTE G - RETIREMENT PLANS, CONTINUED
Plan 2 - Plan Description and Provisions - Fireflghters' Pension Trust Fund,
—
continued
The following is a schedule of changes in net pension liability for the fiscal year ended
September 30, 2016:
L
Increase (Decrease)
Total Pension Plan Fiduciary
Net Pension
Liability Net Position
Liability (Asset)
—
Balances at September 30, 2015 $ 51,541,750 $ 51,534,195
$ 7,555
Changes for the fiscal year:
Service cost 3,170,917 -
3,170,917
Interest 4,092,811 -
4,092,811
Differences between expected and
_
actual experience 1,243,203 -
1,243,203
Changes of assumptions 1,901,688 -
1,901,688
Changein excess state money (12,267) -
(12,267)
Contributions - Employer - 1,735,437
(1,735,437)
Contributions - State - 11411,547
(1,411,547)
Contributions - Employee - 356,709
(356,709)
Contributions - Buy Back 28,125 28,125
Net investment income - 3,793,956
(3,793,956)
Benefit payments, including refunds
of employee contributions (259,172) (259,172)
-
Administrative expense - (87,849)
87,849
Net changes 10,165,305 6,978,753
3,186,552
Balances at September 30, 2016 $ 61,707,055 $ 58,512,948
$ 3,194,107
Annual Pension Cost, Net Pension Oblieation and Reserves
Current year annual pension costs for the Firefighters' Pension Trust Fund are shown
in the trend information provided. The Firefighters' Pension Trust Fund had a net
unfunded actuarial accrued liability at October 1, 2016 of $3,194,107.
The Plan assets are legally reserved for the payment of the respective plan member
benefits within the Plan. There are no assets legally restricted for plan benefits other
than these assets within the Plan. The Firefighters' Pension Trust Fund held certain
�- investments at year end.
ME
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 63 of 102
NOTES TO THE FINANCIAL STATEMENTS
September 30, 2016
NOTE G - RETIREMENT PLANS, CONTINUED
** reflected by actuary as Plan Fiduciary Net Position
Plan 2 - Plan Description
and Provisions - Firefighters' Pension Trust Fund,
continued
Trend Information
Firefighters' Pension Trust Fund
L
Total (1)
Required
Actual Contributions
Net
Annual
District
State
State (2)
Pension
Fiscal
Pension
Required
Required
Frozen
Actual
Percentage Obligation
Year
Contribution
Contribution
Contribution
Contribution
Contribution
Contributed (NPO)
2016
$ 3,146,984
$ 1,735,437
$ 1,411,547
$1,746,716
$ 3,146,984
100% -
2015
$ 2,594,733
$ 1,107,133
$ 1,487,600
$1,746,716
$ 2,594,733
100% -
2014
$ 2,896,024
$ 1,518,926
$ 1,377,098
$1,746,716
$ 2,896,024
100% -
2013
$ 3,386,733
$ 2,127,828
$ 1,314,064
$1,746,716
$ 3,441,892
102% -
2012
$ 3,283,811
$ 2,166,246
$ 1,214,214
$1,746,716
$ 3,380,454
103% -
r..
2011
$ 3,473,598
$ 2,333,799
$ 1,139,799
$1,746,716
$ 3,626,125
104% -
2010
$ 3,190,997
$ 2,170,443
$ 1,020,554
$1,746,716
$ 3,200,901
100% -
2009
$ 2,796,158
$ 1,756,228
$ 1,039,931
$1,746,716
$ 3,079,738
110% -
.�
2008
$ 2,211,933
$ 1,009,715
$ 1,485,798
$1,485,798
$ 2,495,513
113% -
2007
$ 2,132,248
$ 2,019,430
$ 1,390,449
$ 112,818
$ 2,132,248
100% -
-�
(1)
The District considers its annual
pension cost
to be its actuarially determined required
annual pension
contribution including
the employer and state contribution.
Fy 2016
required contribution reduced
by $12,267 excess State money
reserve.
Pension Trust Required Supplementary Information
Schedule
of Funding
Progress Firefighters' Pension Plan:
Unfunded
Actuarial
Actuarial
Actuarial
UAAL as
_
Value of
Accrued
Accrued
Annual
a % of
Actuarial
Assets **
Liability (AAL)
Liability
Funded
Covered
Covered
Valuation
(AVA)
-Entry Age
(UAAL)
Ratio
Payroll
Payroll
r..
Date
(a)
(b)
(b -a)
(a/b)
(c)
-a /c
10/01/16
$58,512,948
$61,707,055
$ 3,194,107
94.8%
$11,890,295
26.9%
10/01/15
$51,534,195
$51,541,750
$ 7,555
100.0%
$ 9,671,942
0.1%
10/01/14
$49,189,571
$47,467,581
$(1,721,990)
103.6%
$ 8,770,495
-19.6%
10/01/13
$42,143,137
$41,366,768
$ (776,369)
101.9%
$ 9,092,235
-8.5%
L
10/01/12
$33,983,491
$33,924,855
$ (58,636)
100.2%
$ 8,254,150
-0.7%
10/01/11
$26,196,164
$26,153,965
$ (42,199)
100.2%
$ 8,291,830
-0.5%
10/01/10
$22,990,534
$23,284,830
$ 294,296
98.7%
$ 7,737,940
3.8%
10/01/09
$17,833,111
$18,108,267
$ 275,156
98.5%
$ 7,522,834
3.7%
10/01/08
$16,719,426
$16,890,153
$ 170,727
99.0%
$ 7,082,194
2.4%
10/01/07
$12,904,948
$12,884,785
$ (20,163)
100.2%
$ 7,276,954
-0.3%
** reflected by actuary as Plan Fiduciary Net Position
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT
NOTES TO THE FINANCIAL STATEMENTS
September 30, 2016
NOTE G - RETIREMENT PLANS, CONTINUED
Page 64 of 102
Plan 2 - Plan Description and Provisions - Firefighters' Pension Trust Fund,
— continued
Firefighters' Pension
Trust Fund
Valuation date
10/01/13
Actuarial cost method
Entry Age Normal
Amortization method
Level dollar, closed
Mortality table
RP2000 Combined Healthy
Remaining amortization period
27 years (as of 10/1/13)
Actuarial asset valuation method
5 Year Smoothed Market
Actuarial assumptions:
Investment rate
7.5% (net of fees)
` Projected salary increase
Graduated based on Service
(9% per year for first 10 years &
(3% per year for 10 or more years)
Inflation
2.5%
Post retirement cost of living
adjustment
3%
Changes of Assumptions
For the measurement date of September 30, 2016, as a result of Chapter 2015-157,
L Laws of Florida, the assumed rates of mortality were changed to the assumptions used
by the Florida Retirement System for special risk employees.
The inflation assumption rate was lowered from 3.00% to 2.50%, matching the
long-term inflation assumption utilized by the Plan's investment consultant.
For measurement date September 30, 2015, amounts reported as changes of
1� assumptions were resulted from:
1. The Actuarial Cost Method is changed from the Frozen Entry Age Actuarial Cost
` Method to the Entry Age Normal (level percentage of pay) Cost Method. This
method change was approved by the Board of Trustees at the June 18, 2015 meeting.
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 65 of 102
NOTES TO THE FINANCIAL STATEMENTS
September 30, 2016
NOTE G - RETIREMENT PLANS, CONTINUED
k3sss
Plan 2 - Plan Description and Provisions - Firefighters' Pension Trust Fund,
continued
` Changes of Assumptions, continued
2. Assumption Changes
a. The net -of -fees investment return assumption was lowered from 8.00% to 7.50%.
` This assumption was approved by the Board of Trustees and the June 19, 2015
meeting.
b. The salary assumption was changed from flat 6% per year to a graduated scale
based on Credited Service. The new assumption is 9% per year for the first 10 years,
` followed by 3% per year for 10 or more years of Credited Service. This assumption
was approved by the Board of Trustees at the June 18, 2015 meeting, based on Plan
experience for the period October 1, 2004 through September 30, 2013.
c. A final salary load assumption, based on lump sum accruals cashed in at the time of
retirement or termination, has been implemented due to passage of Resolution 16-008.
L. The assumption is based on individual data provided by the Plan sponsor for all active
Members.
Plan 3 - Plan Description and Provisions - 401(a)
The Board of Fire Commissioners established the 401(a) Plan for the general
employees and elected officials who are ineligible to participate in the Florida
Retirement System. The Plan was effective on January 1, 2013. At September 30,
�.. 2016, the Plan had four (4) active participants.
The Plan allows for employer contributions. Amounts contributed by the employer
` correspond to the percentage of contributions by class, established for participants
of the Florida Retirement System. Employee contributions are prohibited.
Employer contributions are 100% vested after completion of one year of service. A
year of service is based on an employee completing at least 1,000 hours of service
during a plan year.
` Total District contributions to the Plan for the year ended September 30, 2016
were $1,103.
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 66 of 102
NOTES TO THE FINANCIAL STATEMENTS
s September 30, 2016
NOTE H - POST -EMPLOYMENT BENEFITS OTHER THAN PENSION BENEFITS
(OPEB)
The District formally established two (2) OPEB Plans to provide its retirees the
opportunity to obtain insurance (health and life) benefits. The year ended September
30, 2010, was the District's transition year. As such, the District implemented GASB
No. 45 on a prospective basis. All retired full-time employees are eligible for OPEB
benefits if actively employed by the District immediately before retirement. As such,
active employees with at least twenty five (25) years of service as of September 30,
2010 were allowed to elect to remain in the Defined Benefit Plan or to enter the Post
Employment Health Plan (PEHP), a defined contribution plan. All retirees and Early
Retirement Incentive Program (ERIP) participants, who were eligible, remained in the
L Defined Benefit Plan. All other active employees at that time, September 30, 2010,
as well as future employees entered the PERP.
The benefits are provided both with and without contractual or labor agreements.
The benefits may require contribution from the retirees, depending on certain
specified criteria and, in particular, length of creditable employment. The District
finances the benefits on a pay-as-you-go basis and recognizes expenditures at the
time the premiums are due for both Plans.
As a result of the merger, five (5) employees originally from Big Corkscrew Island
�— Fire Control and Rescue District joined the Plan.
bm Defined Benefit Plan
Specifically, the Defined Benefit Plan provides that the District will pay a portion of
medical and dental premiums for retirees depending on their years of credited service
starting with the completion of fifteen (15) years of credited service. As such, the
District pays 50% of the employee's premium and 25% of the spouse's premium at
completion of 15 years of service progressing to 100% of the employee's premium
and 50% of the spouse's premium upon completion of 25 years of service. The
District also pays the premium associated with a $5,000 life insurance benefit.
During fiscal years 2009 and 2010, the District offered two (2) separate Early
Retirement Incentive Programs (ERIP) to a number of active employees. A portion
of the programs includes full payment of premiums associated with medical, dental,
vision and life insurance coverage, including dependent coverage for a period of 3
years. After the 3 year period ends, the ERIP participants receive the Defined
In—
b.
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 67 of 102
NOTES TO THE FINANCIAL STATEMENTS
September 30, 2016
NOTE H - POST -EMPLOYMENT BENEFITS OTHER THAN PENSION BENEFITS
(OPEB), CONTINUED
Defined Benefit Plan, continued
Benefit Plan benefits they had been eligible for at termination. During the year ended
September 30, 2014, the District paid the final amounts due on the ERIP Plans.
Note that the projected premiums for the dental and life benefits are assumed to
cover the entire cost of the program.
i
Post Employment Health Plan (PERP)
The PEHP is a defined contribution plan administered by the District.
L All employees who did not elect to remain in the Defined Benefit Plan, and all
future active employees are participants in the PEHP.
rm
Originally participants in the PEHP had $7,000 deposited on their behalf into a trust
rm account on the 20th anniversary of their date of hire and on each subsequent
anniversary. Additionally, those participants having over 20 years of credited service
at their date of retirement also received a $30,000 deposit on their behalf at date of
`" separation. Effective October 1, 2012, the Plan was changed to limit District total
contributions to $50,000 per employee.
Effective October 1, 2015, participants in the PEHP will have $2,500 deposited into
6. a trust account following the 5th anniversary of their date of hire and on each
subsequent year. Additionally, those participants having over 20 years of credited
service at their date of retirement will receive a maximum contribution ranging from
6M $37,000 to $50,000 depending on length of service.
The PEHP is designed to offer similar benefits to those offered under the Defined
Benefit Plan.
The District, as part of the PEHP, entered a group variable annuity contract. As
such, the PEHP Plan's asset custodian and third party administrator is the insurance
�.. company through which the annuity is contracted.
General - Funding Poli�qy
The District paid $216,920 for retiree's and ERIP participants' health care premiums
r..
as part of the Defined Benefit Plan on a pay-as-you-go basis for the year ended
September 30, 2016.
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT
NOTES TO THE FINANCIAL STATEMENTS
September 30, 2016
Page 68 of 102
NOTE H - POST -EMPLOYMENT BENEFITS OTHER THAN PENSION BENEFITS
(OPEB), CONTINUED
General - Funding Policy, continued
The District also contributed $459,500 to the PEHP Plan for the year ended
September 30, 2016.
No separate trust has been established for either Plan. No separate financial
statement is issued for either OPEB Plan. All required disclosures are presented
herein. The District obtained an actuarial valuation for its OPEB Plans to measure the
current year's subsidies and project these subsidies into the future, making an
allocation of that cost to different years. The following schedule of funding progress
presents multi-year trend information about whether the actuarial value of plan assets
is increasing or decreasing over time relative to the actuarial accrued liability for
benefits.
Schedule of Fundiniz Progress - Defined Benefit Plan
Expected
Unfunded
Year
Actuarial (2) Actuarial
Cash
UAAL as a
(1) Value of Actuarial Accrued
Annual
Percentage of
Actuarial Assets Accrued Liability Funded
Covered
Covered
Valuation (AVA) Liability (AAL) (UAAL) Ratio
Payroll
Payroll
Date * (a) (b) (b -a) (a/b)
(c)
(b-a)/c
01/01/15 $ - $ 10,342,305 $10,342,305 0.0%
$ 13,652,782
75.8%
10/01/13 $ - $ 3,477,741 $ 3,477,741 0.0%
$ 328,225
1059.6%
10/01/12 $ - $ 3,343,982 $ 3,343,982 0.0%
$ 1,057,211
316.3%
10/01/11 $ - $ 6,882,021 $ 6,882,021 0.0%
$ 1,057,211
651.0%
(1) - Initial actuarial valuation dated 10/1/09 (transition year)
$ 1,208,932
(2) - The AAL reduction in 2012 was in part due to a change in certain
actuarial assumptions but
substantially due to consideration given to the fact the District is funding the PERP.
Schedule of Contributions from Employer - Three Year Trend - Defined Benefit Plan
* - Most recent actuarial valuation was 1/1/2015
Note: Actuarial projection for the PEHP is N/A
Expected
Percentage of
Year
Annual
Cash
Annual OPEB
Net OPEB
Ended
OPEB Cost
Payment
Cost
Obligation
09/30/16
*
*
*
$ 3,012,601
09/30/15
$1,020,150
$ 358,162
35.1%
$ 2,217,063
09/30/14
$ 508,598
$ 78,065
15.3%
$ 1,555,292
09/30/13
$ 503,266
$ 78,335
15.6%
$ 1,208,932
* - Most recent actuarial valuation was 1/1/2015
Note: Actuarial projection for the PEHP is N/A
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 69 of 102
NOTES TO THE FINANCIAL STATEMENTS
um September 30, 2016
` NOTE H - POST -EMPLOYMENT BENEFITS OTHER THAN PENSION BENEFITS
(OPEB), CONTINUED
Annual OPEB Cost and Net OPEB Obligation
The annual OPEB cost is the amount that was expensed in the current year. Since the
District's Defined Benefit Plan is unfunded, the offset to that expense comes from subsidies
paid on behalf of the current retirees and their dependents for the current year. This offset
L is called the expected cash payment. The cumulative difference between the annual OPEB
cost for the year and the expected cash payment is called the net OPEB obligation
(NOO). The net OPEB obligation for the North Naples Service Delivery Area and Big
Corkscrew Island Service Delivery Area as of September 30, 2016 is as follows:
Amount
Net OPEB obligation - NN
$ 2,546,398
_
Net OPEB obligation - BCI
466,203
$ 3,012,601
r..
The Net OPEB obligation is reflected as a liability in the Statement of Net Position. The
following table shows the components of the District's annual OPEB cost for the year and
the net OPEB obligation.
._.
Year ended September 30, 2016
Defined
r
Benefit
Plan PEHP
Annual required contribution (ARC)
$ 1,276,880 $ 459,500
bm
Adjustment to ARC
(128,212) -
Plus interest on NOO
88,683 -
``
Annual OPEB cost
1,237,351 459,500
Annual Net contribution made
(441,813) (459,500)
AN=
Expected cash payment
441,813 (459,500)
Yearly change in OPEB obligation
795,538 -
Net OPEB obligation - beginning of year
2,217,063
`
Net OPEB obligation - end of year
$ 3,012,601 $ -
fAm
k.
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 70 of 102
NOTES TO THE FINANCIAL STATEMENTS
September 30, 2016
NOTE H - POST -EMPLOYMENT BENEFITS OTHER THAN PENSION BENEFITS
(OPEB), CONTINUED
Actuarial valuations of an ongoing plan involve estimates of the value of reported amounts
and assumptions about the probability of occurrence of events far into the future.
Examples include assumptions about future employment, mortality, and healthcare cost
trend. Amounts determined regarding the funding status of a plan and the annual required
contributions of the employer are subject to continual revision as actual results are
compared with past expectations and new estimates are made about the future.
Actuarial Methods and Assumptions
Projections of benefits for financial reporting purposes are based on the substantive
plans (the plans as understood by the employer and plan members) and include the
types of benefits provided at the time of the valuation and the historical pattern of
sharing of benefit costs between the employer and plan members. The actuarial
methods and assumptions used include techniques that are designed to reduce the
effects of short-term volatility in actuarial accrued liabilities and the actuarial valuation
of assets, consistent with the long-term perspective of the calculations.
In the October 1, 2015 actuarial valuation, the Projected Unit Credit Unit cost
method with linear pro -ration to assumed benefit commencement was used. The
L. actuarial assumptions included a 4.0 percent investment rate of return and an inflation
assumption of 3.0 percent with an annual salary scale of 6.0 percent. Since there
are no invested plan assets held in trust to finance the Defined Benefit Plan - OPEB
obligations, the investment return discount rate is the long-term expectation of
investment return on assets held in District funds pursuant to its investment policy.
The assumptions also included an annual healthcare cost trend based on a graded
schedule beginning with 8.0 percent annually down by 0.5 percent to an ultimate
rate of 4.5 percent in fiscal 2020. The unfunded actuarial accrued liability is being
amortized over a closed period of 30 years as a level dollar amount. The funding
method is the projected unit credit method as noted above.
NOTE I - RISK MANAGEMENT
During the year ended September 30, 2016, the District provided health benefits as
follows:
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 71 of 102
NOTES TO THE FINANCIAL STATEMENTS
September 30, 2016
NOTE I - RISK MANAGEMENT, CONTINUED
The District continued the use of a high deductible health plan offered to employees and
retirees of the North Naples Service Delivery Area. The District does not offer vision
coverage to the employees of the North Naples Service Delivery Area. The District
�. also established a HSA plan for its employees of the North Naples Service Delivery
Area. The District contributes $5,000 for those eligible participants who have met
the family deductible and $3,000 for those eligible participants who have to meet the
the individual deductible to the HSA plan annually.
The District also continued the use of the health plan offered to the employees of the
Big Corkscrew Service Delivery Area. The District also established an HSA plan for
_ the employees of the Big Corkscrew Service Delivery Area. The District contributes
$1,500 per eligible participant to the plan.
Participants in both Service Delivery Areas may also elect to contribute to the
respective plan on a pre-tax basis. HSA amounts that are not utilized by the year end
are carried over and are the property of the participant per IRS regulation.
HSA contributions for the year ended September 30, 2016 were $1,029,482.
As of January 1, 2016, all District employees were offered health coverage, and the
•— related HSA contribution under the plan was established for the North Naples Service
Delivery Area employees.
The District incurred $5,258,170 in claims, third party administration costs, premiums
and reinsurance premiums including HSA contributions and workers compensation
insurance during the year ended September 30, 2016, for the self-insurance and
fully -funded insurance programs.
L
It is the policy of the District to purchase third party commercial insurance for other
remaining forms of potential risks to which it is exposed. The District's risk
�.. management activities are reported in the General Fund. No accrual has been
recorded for claims and incidents not reported to the insurer. The District had no
significant reductions in insurance coverage from the prior year. Reported claims
have not exceeded the insurance coverage for the years ended September 30, 2011
through September 30, 2016.
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 72 of 102
NOTES TO THE FINANCIAL STATEMENTS
September 30, 2016
NOTE J - PRbw OPERTY TAXES
L
Property taxes are levied after formal adoption of the District's budget and become
due and payable on November 1 of each year and are delinquent on April 1 of the
following year. Discounts on property taxes are allowed for payments made prior to
—
the April 1 delinquent date. Tax certificates are sold to the public for the full amount
of any unpaid taxes and must be sold not later than June 1 of each year. The billing,
collection, and related record keeping of all property taxes is performed for the
District by the Collier County Tax Collector. No accrual for the property tax levy
becoming due in November 2016 is included in the accompanying basic financial
�--
statements, since such taxes are collected to finance expenditures of the subsequent
period.
Procedures for collecting delinquent taxes, including applicable tax certificate sales
and tax deed sales, are provided for by Florida Statutes. The enforceable lien date is
approximately two years after taxes become delinquent and occurs only upon request
of a holder of a delinquent tax certificate. As of September 30, 2016, $217,763 was
_
recorded in the General Fund and was due from the Collier County Tax Collector to
the District for ad valorem taxes and excess fees, and interest.
L
Important dates in the property tax cycle are as follows:
Assessment roll certified July 1
Millage resolution approved No later than 93 days following
certification of assessment roll.
Taxes due and payable (Levy date) November/with various discount
provisions through March 31.
—
Property taxes payable - maximum
discount (4 percent) 30 days after levy date
Beginning of fiscal year for which
taxes have been levied October 1
L
Due date March 31
Taxes become delinquent (lien date) April 1
—
Tax certificates sold by the Collier
County Tax Collector Prior to June 1
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 73 of 102
NOTES TO THE FINANCIAL STATEMENTS
September 30, 2016
` NOTE J - PROPERTY TAXES, CONTINUED
For the year ended September 30, 2016, the Board of Commissioners of the District
levied ad valorem taxes at a millage rate of $.95 per $1,000 (.95 mills) of the 2015
net taxable value of real property located within the North Naples Service Delivery
Area.
For the year ended September 30, 2016, the Board of Commissioners of the District
levied ad valorem taxes at a millage rate of $3.45 per $1,000 (3.45 mills) of the 2015
net taxable value of real property located within the Big Corkscrew Island Service
Delivery Area.
NOTE K - IMPACT FEE FUND ACTIVITY
During the year ended September 30, 2016, the Impact Fee Fund had the following
activity:
NN BCI
Unearned revenue, October 1, 2015 $ - $ 1,062,309
Impact fee receipts 1,923,602 750,707
_ Interest and other income 607 18
Operating fees - collection fees (28,848) (11,231)
Loan interest - (17,250)
Principal reduction - (57,500)
Capital outlay (80,670) (924,060)
Transfers in (out) (1,375,011) -
Unearned revenue, September 30, 2016 $ 439,680 $ 802,993
L
-' NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 74 of 102
NOTES TO THE FINANCIAL STATEMENTS
�• September 30, 2016
im-
Restricted Fund Balance/Net Position - Inspection Fee Fund
Inspection Fee Fund
Total
Amount
$ 4,943
NOTE L - FUND BALANCE/NET POSITION ALLOCATIONS
Fund Balance/Net Position were allocated for the following purposes
at September
30, 2016:
r,.,
NN
BCI
Total
Nonspendable - General Fund
Amount
Amount
Amount
Nonspendable fund balance - General Fund prepaid expenses
$ 318,836
$
-
$ 318,836
NN
BCI
Total
Assigned fund balance - General Fund
Amount
Amount
Amount
General Fund - Expenses - Oct - Dec
$ 6,500,000
$
750,000
$ 7,250,000
General Fund - Minimum operating reserve per policy
2,600,000
500,000
3,100,000
General Fund - Health insurance claim reserve
200,000
-
200,000
General Fund - ALS equipment
30,000
100,000
130,000
General Fund - Protective gear
100,000
15,000
115,000
General Fund - Vehicle replacement
250,000
100,000
350,000
v
General Fund - Fire equipment
200,000
100,000
300,000
General Fund - Fire apparatus
294,866
150,000
444,866
bw
General Fund - Fire prevention bureau
883,839
-
883,839
General Fund - Station improvements & equipment
52,484
21,760
74,244
General Fund - Station #46 improvements
20,900
-
20,900
Emergency Cash Reserve
-
94,905
94,905
Total General Fund
$ 11,132,089
$
1,831,665
$ 12,963,754
NN
BCI
Total
Unassigned - General Fund
Amount
Amount
Amount
General Fund
$ -
$
-
$ -
im-
Restricted Fund Balance/Net Position - Inspection Fee Fund
Inspection Fee Fund
Total
Amount
$ 4,943
#a.
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 75 of 102
NOTES TO THE FINANCIAL STATEMENTS
September 30, 2016
` NOTE M - COMMITMENTS AND CONTINGENCIES
The District is involved from time to time in certain routine litigation, the substance
of which either as liabilities or recoveries, would not materially affect the financial
position of the District. Although the final outcome of the lawsuits, assertions, and
claims or the exact amount of costs and/or potential recovery is not presently
determinable, in the opinion of the District's legal counsel, the resolution of these
matters will not have a materially adverse affect on the financial condition of the
District. As a general policy, the District plans to vigorously contest any such
matters.
In December 2015, the Board approved a capital lease in the amount of $2,400,000
r
for the purchase of three (3) new fire trucks and one (1) new ladder truck. The
vehicles were received subsequent to year end. The lease requires ten (10) annual
payments of approximately $280,000 including interest at 2.82% beginning on
November 15, 2016.
im—
COMBINING FINANCIAL STATEMENTS
BY SERVICE DELIVERY AREA
s,."
bm
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 76 of 102
COMBINING BALANCE SHEET - GENERAL FUND - BY SERVICE
L- DELIVERY AREA
September 30, 2016
60
North Naples
Big Corkscrew
Total
Service
Island Service
General
L
Delivery Area
Delivery Area
Eliminations
Fund
ASSETS
Cash and cash equivalents $
10,463,592
$ 1,849,725
$ -
$ 12,313,317
L
Restricted cash and cash equivalents
-
-
-
Investments
-
1,300,000
-
1,300,000
Due from other governments
245,676
40,590
-
286,266
Due from other funds
1,776,302
7,205
(1,375,115)
408,392
r..
Other receivables
229,129
2,055
-
231,184
Prepaid expenses
318,836
-
-
318,836
TOTAL ASSETS $
13,033,535
$ 3,199,575
$ (I,375,115)
$ 14,857,995
L
LIABILITIES AND FUND BALANCE
LIABILITIES
Accounts payable and accrued expenses $
1,566,510
$
$ -
$ 1,566,510
Retainage payable
-
-
-
-
Due to other funds
8,600
1,367,910
(1,375,115)
1,395
Contract deposits
7,500
-
7,500
w.
Unearned revenue
-
-
-
-
TOTAL LIABILITIES
1,582,610
1,367,910
(1,375,115)
1,575,405
FUND BALANCE
Nonspendable
318,836
-
-
318,836
Restricted
-
-
-
-
�"
Assigned
11,132,089
1,831,665
-
12,963,754
Unassigned
-
-
-
TOTAL FUND BALANCE
11,450,925
1,831,665
-
13,282,590
L■
TOTAL LIABILITIES AND
FUND BALANCE $
13,033,535
$ 3,199,575
$ (1,375,115)
$ 14,857,995
bWE
b..
bm
The accompanying notes are an integral part of this statement.
The accompanying notes are an integral part of this statement.
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT
Page 77 of 102
COMBINING STATEMENT OF REVENUES, EXPENDITURES
�.
AND CHANGES IN FUND BALANCE - GENERAL FUND -
BY SERVICE DELIVERY AREA
Year Ended September 30, 2016
General Fund
North Naples
Big Corkscrew
Total
Service
Island Service
General
Delivery Area
Delivery Area
Fund
r..
REVENUES
Ad Valorem taxes $ 24,152,970
$ 3,962,498 $
28,115,468
L
Intergovernmental revenue:
State firefighter supplement
57,682
-
57,682
Federal grants
531,294
82,777
614,071
Charges for services
476,046
29,810
505,856
Miscellaneous:
Interest
52,579
454
53,033
Other
1,301,304
18,658
1,319,962
TOTAL REVENUES
26,571,875
4,094,197
30,666,072
L
EXPENDITURES
Current
Public safety
—
Personnel services
23,218,672
3,949,439
27,168,111
Operating expenditures
4,101,293
639,002
4,740,295
Capital outlay
1,386,336
215,994
1,602,330
Debt service:
Principal reduction
30,001
4,674
34,675
Interest and fiscal charges
-
-
-
Reserves
-
-
-
TOTAL EXPENDITURES
28,736,302
4,809,109
33,545,411
L
EXCESS OF REVENUES
OVER (UNDER) EXPENDITURES
(2,164,427)
(714,9I2) (2,879,339)
OTHER FINANCING SOURCES AND (USES)
Transfer in
1,375,011
-
1,375,011
r
Transfer out
-
-
-
TOTAL OTHER FINANCING SOURCES
AND (USES)
1,375,011
-
1,375,011
EXCESS OF REVENUES AND OTHER
FINANCING SOURCES OVER (UNDER)
EXPENDITURES AND OTHER
FINANCING USES
(789,4I6)
(714,912)
(1,504,328)
FUND BALANCE - Beginning
12,240,341
2,546,577
I4,786,918
FUND BALANCE - Ending
$ 11,450,925
$ 1,831,665 $
13,282,590
The accompanying notes are an integral part of this statement.
REQUIRED SUPPLEMENTARY
.� INFORMATION
OTHER THAN MD&A
L
...
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT
Page 78 of 102
STATEMENT OF REVENUES, EXPENDITURES AND CHANGES
IN
FUND BALANCE - BUDGET AND
ACTUAL
- GENERAL
FUND -
SUMMARY STATEMENT - NN
Year Ended September 30, 2016
General Fund
Variance
Original
Final
Favorable
Budget
Budget
Actual
(Unfavorable)
REVENUES
Ad Valorem taxes $
23,598,510
$ 24,160,175
$ 24,152,970
$ (7,205)
Intergovernmental revenue:
State firefighter supplement
38,000
38,000
57,682
19,682
Federal grants
676,421
471,421
531,294
59,873
Charges for services
531,100
500,100
476,046
(24,054)
Miscellaneous:
Interest
45,000
45,000
52,579
7,579
Other
259,017
1,319,018
1,301,304
(17,714)
Subtotal - revenues
25,148,048
26,533,714
26,571,875
38,161
L
Cash brought forward
13,412,388
12,240,341
-
(12,240,341)
TOTAL REVENUES
38,560,436
38,774,055
26,571,875
(12,202,180)
EXPENDITURES
Current
Public safety
`..
Personnel services
21,079,927
23,417,741
23,218,672
199,069
Operating expenditures
3,905,328
4,033,550
4,101,293
(67,743)
Capital outlay
1,309,007
1,422,305
1,386,336
35,969
Debt service:
Principal reduction
27,728
27,728
30,001
(2,273)
Interest and fiscal charges
-
-
-
-
Reserves
12,238,446
11,247,742
-
11,247,742
TOTAL EXPENDITURES
38,560,436
40,149,066
28,736,302
11,412,764
a
EXCESS OF REVENUES
OVER (UNDER) EXPENDITURES
-
(1,375,01j)
(2,164,427)
(789,416)
�.
OTHER FINANCING SOURCES AND (USES)
Transfer in
-
1,375,011
1,375,011
-
Transfer out
-
-
-
-
TOTAL OTHER FINANCING SOURCES
AND (USES)
-
1,375,011
1,375,011
-
EXCESS OF REVENUES AND OTHER
FINANCING SOURCES OVER (UNDER)
EXPENDITURES AND OTHER
�—
FINANCING USES $
-
$ -
(789,416)
$ (789,416)
FUND BALANCE - Beginning
12,240,341
FUND BALANCE - Ending
$ 11,450,925
The accompanying notes are an integral part of this statement.
r..
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 79 of 102
STATEMENT OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCE - BUDGET AND ACTUAL
GENERAL FUND - DETAILED STATEMENT - NN
Year Ended September 30, 2016
General Fund
Variance
Original
Final
Favorable
Budget
Budget
Actual
(Unfavorable)
REVENUES
Ad Valorem taxes $
23,598,510 $
24,160,175 $
24,152,970
$ (7,205)
Intergovernmental revenue:
State firefighter supplement
38,000
38,000
57,682
19,682
Federal grants
676,421
471,421
531,294
59,873
Charges for services
531,100
500,100
476,046
(24,054)
Miscellaneous:
Interest
45,000
45,000
52,579
7,579
Other
259,017
1,319,018
1,301,304
(17,714)
Subtotal - revenues
25,148,048
26,533,714
26,571,875
38,161
Cash brought forward
13,412,388
12,240,341
-
(12,240,341)
TOTAL REVENUES
38,560,436
38,774,055
26,571,875
(12,202,180)
EXPENDITURES
Current
Public safety
Personnel services:
Salaries
Firefighters & Admin.
12,893,653
13,088,103
13,150,868
(62,765)
Commissioners
41,530
41,530
41,530
-
` Overtime
693,043
1,375,291
1,345,467
29,824
Vacation pay
21,630
195,000
103,959
91,041
L Sick leave
456,748
694,962
607,318
87,644
Incentives and holiday pay
637,401
572,357
582,754
(10,397)
Payroll taxes
Social Security
1,116,843
1,175,687
1,190,672
(14,985)
Benefits
Retirement
1,571,021
2,389,056
2,444,970
(55,914)
Health insurance
2,774,789
2,774,789
1,592,663
1,182,126
Disability insurance
66,367
66,367
64,420
1,947
Unemployment
8,652
8,652
-
8,652
Workers compensation
489,374
459,447
474,564
(15,117)
Employee physicals
174,770
174,770
189,057
(14,287)
Post employment health plan
132,376
400,000
397,559
2,441
Health Savings Account Funding
-
-
1,029,482
(1,029,482)
Retirement recognition
1,730
1,730
3,389
(1,659)
Subtotal - Personnel services
21,079,927
23,417,741
23,218,672
199,069
The accompanying notes are an integral part of
this statement.
The accompanying notes are an integral part of this statement.
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT
Page 80 of 102
STATEMENT OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCE - BUDGET AND ACTUAL
GENERAL FUND - DETAILED STATEMENT -
NN (CONTINUED)
Year Ended September 30, 2016
General Fund
Variance
hum
Original
Final
Favorable
Operating expenditures:
Budget
Budget Actual
(Unfavorable)
Insurance
329,594
329,594
347,861
(18,267)
Uniforms
75,965
150,965
149,674
1,291
_
Communications
20,505
20,505
31,468
(10,963)
Telephone
225,594
225,594
238,451
(12,857)
Utilities
286,589
286,589
217,151
69,438
Maintenance
Vehicle
347,118
417,118
411,758
5,360
Equipment
50,614
30,614
21,230
9,384
Computer
350,190
189,897
210,283
(20,386)
Hydrant
24,226
33,517
33,047
470
Building
307,171
404,927
443,305
(38,378)
Supplies
Office
45,855
45,855
66,635
(20,780)
Protective gear
80,031
101,564
132,478
(30,914)
Station
46,721
46,721
52,521
(5,800)
Emergency medical
114,336
124,336
127,799
(3,463)
Hurricane/emergency
-
-
-
-
Equipment
Office
40,664
40,664
51,264
(10,600)
Fire
58,834
108,834
116,658
(7,824)
Shop
10,382
25,382
23,971
1,411
Warehouse/logistics
4,759
4,759
9,080
(4,321)
b••
Professional and other fees
Legal and professional
247,447
290,707
289,463
1,244
Property appraiser fees
212,095
192,095
182;884
9,211
b -M
Tax collector fees
480,658
480,658
484,369
(3,711)
Accounting
69,216
69,216
63,480
5,736
Miscellaneous
L
Travel
25,264
50,264
48,565
1,699
Water/sewer fee St. 44
4,326
4,326
4,326
Public information officer
3,720
3,720
22
3,698
Fuel and oil
199,060
130,000
145,046
(15,046)
_
Legal advertisements
8,652
8,652
8,947
(295)
Dues and subscriptions
7,233
12,233
9,083
3,150
CERT team
2,596
2,596
6,961
(4,365)
Dive team
5,105
5,105
6,582
(1,477)
Fire prevention
18,169
26,169
25,533
636
Training
171,180
138,915
127,353
11,562
Hazardous materials
7,700
7,700
2,366
5,334
Technical rescue
9,560
9,560
7,012
2,548
Boat team
4,542
4,542
2,532
2,010
K-9 search and rescue
1,000
1,000
-
1,000
Honor guard
-
-
-
-
OPS
-
-
Peer fitness
-
-
-
-
Miscellaneous
8,657
8,657
6,461
2,196
Operational Reserves
Contingency
-
-
-
-
Subtotal - Operating expenditures
3,905,328
4,033,550
4,101,293
(67,743)
The accompanying notes are an integral part of this statement.
LReserves
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT
12,238,446 11,247,742
Page 81 of 102
L
STATEMENT OF REVENUES, EXPENDITURES AND
38,560,436 40,149,066
28,736,302 11,412,764
CHANGES IN FUND BALANCE - BUDGET AND
ACTUAL
OVER (UNDER) EXPENDITURES
GENERAL FUND - DETAILED STATEMENT -
NN (CONTINUED)
OTHER FINANCING SOURCES AND (USES)
Year Ended September 30, 2016
Proceeds from disposition of capital assets
- -
- -
Transfers in (out)
General Fund
1,375,011
TOTAL OTHER FINANCING SOURCES AND (USES)
1,375,011
1,375,011
how
EXCESS OF REVENUES AND OTHER FINANCING
Variance
Original
Final
Favorable
AND OTHER FINANCING USES $
Capital outlay:
Budget
Budget Actual
(Unfavorable)
Land
-
-
-
-
L
Station improvements
230,290
123,040
51,919
71,121
Fire & rescue equipment
75,272
43,260
52,761
(9,501)
Protective gear
86,520
103,824
83,943
19,881
Communication equipment
15,574
65,000
70,906
(5,906)
Medical equipment
95,172
95,172
84,541
10,631
i..
Computers
25,956
172,249
181,596
(9,347)
TRT
1,730
1,730
-
1,730
Boat team
15,387
15,387
15,378
19
`.
Vehicle purchase
177,366
790,063
819,450
(29,387)
Training equipment
-
2,800
1,081
1,719
Station equipment & computers
-
-
24,761
(24,761)
`.
Logistics/warehouse
-
-
-
-
Hazardous materials equip.
1,730
-
-
Fire apparatus
584,010
9,780
-
9,780
i..
Dive equipment
-
-
-
-
Fire prevention
-
-
-
Subtotal - Capital outlay
1,309,007
1,422,305
1,386,336
35,969
low
Debt service:
Principal reduction
27,728
27,728
30,001
(2,273)
LInterest
and fiscal charges
-
Subtotal - Debt service
27,728
27,728
30,001
(2,273)
LReserves
Reserves
12,238,446 11,247,742
- 11,247,742
L
TOTAL EXPENDITURES
38,560,436 40,149,066
28,736,302 11,412,764
EXCESS OF REVENUES
OVER (UNDER) EXPENDITURES
- (1,375,011)
(2,164,427) (789,416)
OTHER FINANCING SOURCES AND (USES)
Proceeds from disposition of capital assets
- -
- -
Transfers in (out)
- 1,375,011
1,375,011
TOTAL OTHER FINANCING SOURCES AND (USES)
1,375,011
1,375,011
how
EXCESS OF REVENUES AND OTHER FINANCING
SOURCES OVER (UNDER) EXPENDITURES
AND OTHER FINANCING USES $
- $ -
(789,416) $ (789,416)
FUND BALANCE - Beginning
12,240,341
L
FUND BALANCE - Ending
$ 11,450,925
The accompanying notes are an integral part of this statement.
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 82 of 102
STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN
'" FUND BALANCE - BUDGET AND ACTUAL - IMPACT FEE FUND -
SUMMARY STATEMENT - NN
Year Ended September 30, 2016
The accompanying notes are an integral part of this statement.
Impact Fee Fund
Variance
Original
Final
Favorable
Budget
Budget
Actual
(Unfavorable)
REVENUES
Fees:
Impact fees
$ 1,800,000
$ 1,923,602
$ 1,483,922
$ (439,680)
Miscellaneous:
Interest
480
607
607
-
Subtotal - revenues
1,800,480
1,924,209
1,484,529
(439,680)
Cash brought forward
-
-
-
-
TOTAL REVENUES
1,800,480
1,924,209
1,484,529
(439,680)
EXPENDITURES
Current
Public safety
Operating expenditures
24,000
30,000
28,848
1,152
Capital outlay
353,500
85,000
80,670
4,330
.�
Debt service:
Principal
-
-
-
-
L
Interest
22,500
22,500
-
22,500
Reserves
480
386,709
-
386,709
TOTAL EXPENDITURES
400,480
524,209
109,518
414,691
v
EXCESS OF REVENUES
OVER (UNDER) EXPENDITURES
1,400,000
1,400,000
1,375,011
(24,989)
OTHER FINANCING SOURCES AND (USES)
Transfers in/(out)
(1,400,000)
(1,400,000)
(1,375,011)
24,989
TOTAL OTHER FINANCING SOURCES
AND (USES)
(1,400,000)
(1,400,000)
(1,375,011)
24,989
EXCESS OF REVENUES AND OTHER
FINANCING SOURCES OVER (UNDER)
EXPENDITURES AND OTHER
FINANCING USES
$ -
$ -
-
$ -
FUND BALANCE - Beginning
-
FUND BALANCE - Ending
$ -
L
The accompanying notes are an integral part of this statement.
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT
STATEMENT OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCE - BUDGET AND ACTUAL
IMPACT FEE FUND - DETAILED STATEMENT - NN
L, Year Ended September 30, 2016
r..
REVENUES
L Fees:
Impact fees
Miscellaneous:
Interest
Subtotal - revenues
Cash brought forward
Page 83 of 102
Impact Fee Fund
Variance
Original Final Favorable
Budget Budget Actual (Unfavorable)
$ 1,800,000 $ 1,923,602 $ 1,483,922 $ (439,680)
480 607 607 -
1,800,480 1,924,209 1,484,529 (439,680)
TOTAL REVENUES 1,800,480 1,924,209 1,484,529 (439,680)
The accompanying notes are an integral part of this statement.
EXPENDITURES
Public safety:
Operating expenditures
24,000
30,000
28,848
1,152
Subtotal - Operating expenditures
24,000
30,000
28,848
1,152
Capital outlay:
Land
-
-
2,606
(2,606)
Construction in progress
-
4,000
-
4,000
Emergency signal -station #42
353,500
-
-
-
Apparatus station #48 construction
-
20,000
34,517
(14,517)
Protective gear
-
45,000
41,552
3,448
Equipment
-
16,000
11995
14,005
Subtotal - Capital outlay
353,500
85,000
80,670
4,330
Debt service:
r..
Principal
-
-
-
-
Interest
22.500
22.500
-
22.500
Subtotal - Debt service
22.500
22.500
-
22.500
Reserves:
480
386.709
-
386.709
TOTAL EXPENDITURES
400,480
524,209
109,518
414,691
EXCESS OF REVENUES
OVER (UNDER) EXPENDITURES
1,400,000
1,400,000
1,375,011
(24,989)
L
OTHER FINANCING SOURCES AND (USES)
Transfers in/(out)
(1,400,000)
(1,400,000)
(1,375,011)
24,989
TOTAL OTHER FINANCING SOURCES
r..
AND (USES)
(1,400,000)
(1,400,000)
(1,375,011)
24,989
EXCESS OF REVENUES AND OTHER
FINANCING SOURCES OVER (UNDER)
EXPENDITURES AND OTHER FINANCING USES
$ -
$ -
-
$ -
FUND BALANCE - Beginning
-
i
FUND BALANCE - Ending
$ -
The accompanying notes are an integral part of this statement.
imm
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 84 of 102
STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN
•— FUND BALANCE - BUDGET AND ACTUAL - INSPECTION FEE FUND -
SUMMARY STATEMENT - NN
Year Ended September 30, 2016
L
Inspection Fee Fund
Variance
Original
Final
Favorable
Budget
Budget
Actual
(Unfavorable)
REVENUES
Charges for services
Inspection fees $
850,000
$ 870,000 $
870,933
$ 933
Plan review fees
850,000
870,000
872,677
2,677
Miscellaneous:
Interest
1,000
1,000
526
(474)
Subtotal - revenues
1,701,000
1,741,000
1,744,136
3,136
Cash brought forward
30,548
9,296
-
(9,296)
TOTAL REVENUES
1,731,548
1,750,296
1,744,136
(6,160)
EXPENDITURES
Current
�+.
Public safety
Personnel services
1,575,796
1,589,534
1,595,965
(6,431)
L
Operating expenditures
68,500
87,000
80,912
6,088
Capital outlay
72,500
72,500
71,612
888
Reserves
14,752
1,262
-
1,262
v
TOTAL EXPENDITURES
1,731,548
1,750,296
1,748,489
1,807
EXCESS OF REVENUES
OVER (UNDER) EXPENDITURES $
-
$ -
(4,353)
$ (4,353)
FUND BALANCE - Beginning 9,296
FUND BALANCE - Ending $ 4,943
The accompanying notes are an integral part of this statement.
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 85 of 102
STATEMENT OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCE - BUDGET AND ACTUAL
INSPECTION FEE FUND - DETAILED STATEMENT - NN
Year Ended September 30, 2016
n
In -
The accompanying notes are an integral part of this statement.
Inspection Fee Fund
Variance
Original
Final
Favorable
Budget
Budget
Actual
(Unfavorable)
REVENUES
_
Charges for services:
Inspection fees S
850,000 S
870,000 S
870,933
S 933
Plan review fees
850,000
870,000
872,677
2,677
Miscellaneous:
Interest
1,000
1,000
526
(474)
Subtotal - revenues
1,701,000
1,741,000
1,744,136
3,136
Cash brought forward
30,548
9,296
-
(9,296)
TOTAL REVENUES
1,731,548
1,750,296
1,744,136
(6,160)
EXPENDITURES
Current
Public safety
Personnel services:
hum
Salaries
Regular
1,069,072
1,069,072
1,049,026
20,046
Overtime
10,000
110,000
108,009
1,991
Sick leave
48,094
18,094
15,000
3,094
Vacation pay
-
-
-
ProfessionaUlncentives and holiday pay
9,000
9,000
8,400
600
Payroll taxes
Social Security
81,784
81,784
81,539
245
Benefits
Retirement
78,947
78,947
111,952
(33,005)
L.
Health insurance
247,899
181,637
181,590
47
Disability insurance
10,000
-
-
-
Employee physicals
1,000
-
-
-
Unemployment compensation
-
-
-
-
Workers compensation
20,000
41,000
40,449
551
Subtotal - Personnel services
1,575,796
1,589,534
1,595,965
(6,431)
In -
The accompanying notes are an integral part of this statement.
The accompanying notes are an integral part of this statement.
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT
Page 86 of 102
STATEMENT OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCE - BUDGET
AND ACTUAL -
INSPECTION FEE FUND - DETAILED STATEMENT - NN (CONTINUED)
_
Year Ended September 30, 2016
Inspection Fee Fund
Variance
Original Final
Favorable
Operating expenditures:
Budget Budget Actual
(Unfavorable)
Uniforms
1,000 -
-
-
r..
Telephone
1,000
-
-
Utilities
2,500 -
-
-
Rent
50,000 50,000
50,000
-
Maintenance
Computer software & supplies
- -
21,177
(21,177)
Hydrant
- -
-
-
Supplies
r..
Office
2,000
-
Miscellaneous
Employee physicals
- -
-
-
Dues & subscriptions
- -
-
Fire prevention
6,000 26,000
-
26,000
Training
5,000 2,000
1,675
325
Travel
1,000 9,000
8,060
940
Subtotal - Operating expenditures
68,500 87,000
80,912
6,088
Capital outlay:
`
Office facility
- -
-
-
Vehicles
72,500 72,500
71,612
888
Subtotal - Capital outlay
72,500 72,500
71,612
888
Debt service:
Principal reduction
- -
-
-
Interest and fiscal charges
-
-
Subtotal - Debt service
- -
-
-
Reserves:
14,752 1,262
-
1,262
TOTAL EXPENDITURES
1,731,548 1,750,296
1,748,489
1,807
EXCESS OF REVENUES
OVER (UNDER) EXPENDITURES $
- $
(4,353)
$ (4,353)
FUND BALANCE - Beginning
9,296
FUND BALANCE - Ending
$
1,943
The accompanying notes are an integral part of this statement.
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT
Page 87 of 102
'1O6
STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN
FUND BALANCE - BUDGET AND
ACTUAL - GENERAL FUND -
SUMMARY STATEMENT - BCI
Year Ended September 30, 2016
General Fund
Variance
Original
Final
Favorable
Budget
Budget
Actual
(Unfavorable)
REVENUES
Ad Valorem taxes $
3,868,881 $
3,955,293
$ 3,962,498
$ 7,205
Intergovernmental revenue:
State firefighter supplement
8,500
-
-
-
Federal grants
105,388
73,388
82,777
9,389
Charges for services
15,000
29,000
29,810
810
Miscellaneous:
Interest
3,000
3,000
454
(2,546)
--
Other
92,950
12,950
18,658
5,708
Subtotal - revenues
4,093,719
4,073,631
4,094,197
20,566
Cash brought forward
2,249,744
2,546,579
-
(2,546,579)
TOTAL REVENUES
6,343,463
6,620,210
4,094,197
(2,526,013)
EXPENDITURES
Current
Public safety
Personnel services
3,284,298
3,966,123
3,949,439
16,684
Operating expenditures
608,457
671,362
639,002
32,360
Capital outlay
203,947
241,645
215,994
25,651
Debt service:
L
Principal reduction
4,320
4,320
4,674
(354)
Interest and fiscal charges
-
-
-
-
Reserves
2,242,441
1,736,760
-
1,736,760
TOTAL EXPENDITURES
6,343,463
6,620,210
4,809,109
1,811,101
EXCESS OF REVENUES
OVER (UNDER) EXPENDITURES
-
-
(714,912)
(714,912)
OTHER FINANCING SOURCES AND USES
Proceeds from disposition of capital assets
-
-
-
-
Transfer out
-
-
-
-
TOTAL OTHER FINANCING SOURCES
AND USES
-
-
-
-
L
EXCESS OF REVENUES AND OTHER
FINANCING SOURCES OVER (UNDER)
EXPENDITURES AND OTHER
FINANCING USES $
- $
-
(714,912)
$ (714,912)
FUND BALANCE - Beginning
2,546,577
FUND BALANCE - Ending
$ 1,831,665
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 88 of 102
STATEMENT OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCE - BUDGET AND ACTUAL -
GENERAL FUND - DETAILED STATEMENT - BCI
Year Ended September 30, 2016
L
L
General Fund
Variance
Original
Final
Favorable
Budget
Budget
Actual
(Unfavorable)
REVENUES
Ad Valorem taxes $
3,868,881 $
3,955,293 $
3,962,498
$ 7,205
Intergovernmental revenue:
State firefighter supplement
8,500
-
-
-
Federal grants
105,388
73,388
82,777
9,389
Charges for services
15,000
29,000
29,810
810
Miscellaneous:
Interest
3,000
3,000
454
(2,546)
Other
92,950
12,950
18,658
5,708
r..
Subtotal - revenues
4,093,719
4,073,631
4,094,197
20,566
Cash brought forward
2,249,744
2,546,579
-
(2,546,579)
TOTAL REVENUES
6,343,463
6,620,210
4,094,197
(2,526,013)
L
EXPENDITURES
Current
Public safety
Personnel services:
Salaries
Firefighters & Admin.
2,008,859
2,039,154
2,036,309
2,845
Salaries - harmonization
-
312,460
312,460
-
r..
Commissioners
6,470
6,470
6,470
-
Overtime
107,977
218,055
209,627
8,428
Vacation pay
3,370
28,000
-
28,000
Sick leave
71,162
95,475
-
95,475
Incentives and holiday pay
99,309
91,200
214,238
(123,038)
Payroll taxes
Social Security
174,006
186,942
185,510
1,432
i..
Benefits
Retirement
244,768
352,492
380,931
(28,439)
Health insurance
432,319
432,319
408,536
23,783
L
Disability insurance
10,341
12,841
10,037
2,804
Benefits harmonization
-
22,702
19,459
3,243
Unemployment
1,348
1,348
-
1,348
Workers compensation
76,245
78,165
73,938
4,227
`
Employee physicals
27,230
27,230
29,455
(2,225)
Post employment health plan
20,624
61,000
61,941
(941)
Health Savings Account Funding
-
-
-
-
_
Retirement recognition
270
270
528
(258)
Subtotal - Personnel services
3,284,298
3,966,123 _
_ 3,949,439
16,684
L
L
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT
Page 89 of 102
STATEMENT OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCE - BUDGET AND ACTUAL -
e-
GENERAL FUND - DETAILED STATEMENT
-
BCI (CONTINUED)
Year Ended September 30, 2016
General Fund
Variance
Original
Final
Favorable
Operating expenditures:
Budget
Budget Actual
(Unfavorable)
-
Insurance
51,352
51,352
54,197
(2,845)
Uniforms
11,835
11,835
23,320
(11,485)
Communications
3,195
3,195
4,903
(1,708)
r..,
Telephone
35,148
35,148
37,151
(2,003)
Utilities
44,651
59,651
32,980
26,671
Volunteer services
-
-
-
-
L
Maintenance
Vehicle
54,082
64,082
64,153
(71)
Equipment
7,886
7,886
3,308
4,578
Computer
54,560
29,586
32,762
(3,176)
bm
Hydrant
3,774
6,483
5,149
1,334
Building
47,880
64,291
69,068
(4,777)
Supplies
`.
Office
7,145
10,145
18,353
(8,208)
Protective gear
12,469
15,936
20,640
(4,704)
Station
7,279
7,279
8,183
(904)
L
Emergency medical
17,814
20,814
23,646
(2,832)
Hurricane/emergency
-
Equipment
Office
6,336
6,336
16
6,320
a-
Fire
9,166
19,166
18,176
990
Shop
1,618
1,618
-
1,618
Warehouse/logistics
741
741
1,414
(673)
Professional and other fees
Legal and professional
38,553
45,293
45,099
194
Property appraiser fees
33,045
38,045
28,494
9,551
Tax collector fees
74,888
74,888
75,466
(578)
-
Accounting
10,784
10,784
9,890
894
Miscellaneous
Travel
3,936
8,936
7,566
1,370
Water/sewer fee St. 44
674
674
852
(178)
Public information officer
580
580
3
577
Public education officer
-
-
-
-
Fuel and oil
31,014
20,116
22,599
(2,483)
Legal advertisements
1,348
1,348
1,394
(46)
Dues and subscriptions
1,127
1,127
1,415
(288)
CERT team
404
404
1,085
(681)
Dive team
795
795
1,025
(230)
Fire prevention
2,831
2,831
3,978
(1,147)
Training
26,670
20,089
19,842
247
-
Hazardous materials
1,200
1,200
369
831
Technical rescue
1,490
1,490
1,093
397
Boat team
708
708
394
314
L
K-9 search and rescue
135
135
-
135
Honor guard
-
-
-
-
OPS
-
-
-
Peer fitness
-
-
-
-
Miscellaneous
1,344
1,344
1,019
325
Operational Reserves
Contingency
-
25,031
-
25,031
Subtotal - Operating expenditures
608,457
671,362
639,002
32,360
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 90 of 102
;s STATEMENT OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCE - BUDGET AND ACTUAL -
.xv GENERAL FUND - DETAILED STATEMENT - BCI (CONTINUED)
Year Ended September 30, 2016
EXCESS OF REVENUES
OVER (UNDER) EXPENDITURES - (714,912) (714,912)
OTHER FINANCING SOURCES AND USES
Proceeds from disposition of capital assets - -
Transfer out -
TOTAL OTHER FINANCING SOURCES AND USES
EXCESS OF REVENUES AND OTHER FINANCING
SOURCES OVER (UNDER) EXPENDITURES
AND OTHER FINANCING USES $
FUND BALANCE - Beginning
FUND BALANCE - Ending
(714,912) $ (714,912)
2,546,577
$ 1,831,665
General Fund
Variance
Original
Final
Favorable
'
Capital outlay:
Budget
Budget Actual
(Unfavorable)
Land
-
-
-
-
Station improvements
35,880
21,960
14,096
7,864
Fire & rescue equipment
11,728
6,740
8,220
(1,480)
Protective gear
13,480
16,176
13,078
3,098
Communication equipment
2,426
14,828
24,219
(9,391)
a.
Medical equipment
14,828
14,828
-
14,828
Computers
4,044
29,018
26,144
2,874
TRT
270
270
2,396
(2,126)
Fire replacement equipment
-
-
-
-
a_
Boat team
2,397
2,397
-
2,397
Vehicle purchase
27,634
124,938
127,672
(2,734)
Training equipment
-
-
169
(169)
L'
Shop equipment
-
-
-
-
Logistics/warehouse
-
-
-
-
Hazardous materials equipment
270
270
-
270
Fire apparatus
90,990
10,220
-
10,220
Dive equipment
-
-
-
-
Fire prevention
-
-
-
-
Subtotal - Capital outlay
203,947
241,645
215,994
25,651
Debt service:
Principal reduction
4,320
4,320
4,674
(354)
Interest and fiscal charges
-
-
-
-
Subtotal - Debt service
4,320
4,320
4,674
(354)
Reserves:
Reserves
2,242,441
1,736,760
-
1,736,760
TOTAL EXPENDITURES
6,343,463
6,620,210
4,809,109
1,811,101
EXCESS OF REVENUES
OVER (UNDER) EXPENDITURES - (714,912) (714,912)
OTHER FINANCING SOURCES AND USES
Proceeds from disposition of capital assets - -
Transfer out -
TOTAL OTHER FINANCING SOURCES AND USES
EXCESS OF REVENUES AND OTHER FINANCING
SOURCES OVER (UNDER) EXPENDITURES
AND OTHER FINANCING USES $
FUND BALANCE - Beginning
FUND BALANCE - Ending
(714,912) $ (714,912)
2,546,577
$ 1,831,665
W.
lew
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 91 of 102
STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN
FUND BALANCE - BUDGET AND ACTUAL - IMPACT FEE FUND -
SUMMARY STATEMENT - BCI
Year Ended September 30, 2016
Impact Fee Fund
Variance
Original
Final
Favorable
Budget
Budget
Actual
(Unfavorable)
REVENUES
LFees:
Impact fees $
400,000 $
750,708 $
1,010,023
$ 259,315
Miscellaneous:
Interest
105
15
18
3
Other
-
-
-
-
Subtotal - revenues
400,105
750,723
1,010,041
259,318
Cash brought forward
1,062,310
1,062,310
-
(1,062,310)
L,
TOTAL REVENUES
1,462,415
1,813,033
1,010,041
(802,992)
EXPENDITURES
Current
a
Public safety
Operating expenditures
5,253
12,253
11,231
1,022
._
Capital outlay
890,000
990,000
924,060
65,940
Debt service:
L
Principal
57,500
57,500
57,500
-
Interest and fiscal charges
19,442
19,442
17,250
2,192
Reserves
490,220
733,838
-
733,838
TOTAL EXPENDITURES
1,462,415
1,813,033
1,010,041
802,992
EXCESS OF REVENUES
L
OVER (UNDER) EXPENDITURES
-
-
-
-
OTHER FINANCING SOURCES AND (USES)
Transfers in
-
-
-
-
TOTAL OTHER FINANCING SOURCES
L,
AND (USES)
-
-
-
-
EXCESS OF REVENUES AND OTHER
FINANCING SOURCES OVER (UNDER)
EXPENDITURES AND OTHER
FINANCING USES $
$
-
-
$ -
FUND BALANCE - Beginning
-
FUND BALANCE - Ending
$
-
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT
Page 92 of 102
STATEMENT OF REVENUES, EXPENDITURES AND
�-
CHANGES IN FUND BALANCE - BUDGET AND
ACTUAL -
IMPACT FEE FUND - DETAILED STATEMENT
- BCI
�.
Year Ended September 30, 2016
Impact Fee Fund
_
Variance
Original
Final
Favorable
REVENUES
Budget
Budget Actual
(Unfavorable)
Fees:
Impact fees $
400,000 $
750,708 $
1,010,023
$ 259,315
Miscellaneous:
v
Interest
105
15
18
3
Other
-
-
-
-
Subtotal - revenues
400,105
750,723
1,010,041
259,318
v
Cash brought forward
1,062,310
1,062,310
-
(1,062,310)
TOTAL REVENUES
1,462,415
1,813,033
1,010,041
(802,992)
L'
EXPENDITURES
Operating expenditures:
Impact fee collection
5,253
12,253
11,231
1,022
Subtotal - Operating expenditures
5,253
12,253
11,231
1,022
Capital outlay:
Land
-
-
872,616
(872,616)
Construction in progress
875,000
975,000
-
975,000
L
Emergency signal -station #42
-
-
51,444
(51,444)
Protective gear
15,000
15,000
-
15,000
Equipment
-
-
-
-
Subtotal - Capital outlay
890,000
990,000
924,060
65,940
Debt service:
Principal
57,500
57,500
57,500
-
�'
Interest and fiscal charges
19,442
19,442
17,250
2,192
Subtotal - Debt service
76,942
76,942
74,750
2,192
Reserves:
490,220
733.838
-
733,838
TOTAL EXPENDITURES
1,462,415
1,813,033
1,010,041
802,992
L
EXCESS OF REVENUES
OVER (UNDER) EXPENDITURES
-
-
-
L,
OTHER FINANCING SOURCES AND (USES)
Transfers in
-
-
-
-
TOTAL OTHER FINANCING SOURCES
L
AND (USES)
-
-
-
-
EXCESS OF REVENUES AND OTHER
FINANCING SOURCES OVER (UNDER)
...
EXPENDITURES AND OTHER FINANCING USES
-
FUND BALANCE - Beginning
�-
FUND BALANCE - Ending
$
-
Clem
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 93 of 102
SCHEDULE OF DISTRICT'S PROPORTIONATE SHARE OF THE NET
--� PENSION LIABILITY - FLORIDA RETIREMENT SYSTEM (FRS) PENSION
PLAN (1)
2016 2015 2014
District's proportion of the net pension liability 0.040983896% 0.038209683% 0.041592399%
District's proportionate share of the net pension liability $ 10,348,466 $ 4,935,293 $ 2,537,748
District's covered -employee payroll $ 6,745,995 $ 6,326,722 $ 6,293,887
District's proportionate share of the net pension liability
as a percentage of its covered -employee payroll 153.40% 78.01% 40.32%
Plan fiduciary net position as a percentage of the
total pension liability 84.88% 92.00% 96.09%
Notes: (1) The amounts presented for each fiscal year were determined as of September 30.
_ SCHEDULE OF DISTRICT CONTRIBUTIONS -
FLORIDA RETIREMENT SYSTEM (FRS) PENSION PLAN (1)
-T 2016 2015
2014
Contractually required contribution $ 1,099,170 $ 967,270 $
971,792
— Contributions in relation to the contractually
required contribution 1,099,170 967,270
971,792
Contribution deficiency (excess) - -
-
District's covered -employee payroll $ 6,745,995 $ 6,326,722 $
6,326,722
Contributions as a percentage of covered -employee
payroll 16.29% 15.29%
15.36%
Notes: (1) The amounts presented for each fiscal year were determined as of September 30.
GASB 68 requires information for 10 years. However, until a full 10 -year trend is compiled,
governments should present information for only those years for which information is available.
b.
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 94 of 102
SCHEDULE OF DISTRICT'S PROPORTIONATE SHARE OF THE NET
PENSION LIABILITY - HEALTH INSURANCE SUBSIDY (HIS) PENSION
PLAN (1)
bm District's proportion of the net pension liability
District's proportionate share of the net pension liability
District's covered -employee payroll
District's proportionate share of the net pension liability
as a percentage of its covered -employee payroll
Plan fiduciary net position as a percentage of the
total pension liability
V11
2016 2015 2014
0.021530658% 0.021138780% 0.021145042%
$ 2,509,309 $ 2,155,823 $ 1,977,113
$ 6,745,995 $ 6,326,722 $ 6,293,887
37.20% 34.07% 31.41%
0.97% 0.50% 0.99%
Notes: (1) The amounts presented for each fiscal year were determined as of September 30.
b- SCHEDULE OF DISTRICT CONTRIBUTIONS -
HEALTH INSURANCE SUBSIDY (HIS) PENSION PLAN (1)
2016 2015
2014
Contractually required contribution $ 87,198 $ 78,787 $
65,973
.� Contributions in relation to the contractually
required contribution 87,198 78,787
65,973
Contribution deficiency (excess) - -
-
District's covered -employee payroll $ 6,745,995 $ 6,326,722 $
6,293,887
Contributions as a percentage of covered -employee
payroll 1.29% 1.25%
1.05%
bm
Notes: (1) The amounts presented for each fiscal year were determined as of September 30.
bm
GASB 68 requires information for 10 years. However, until a full 10 -year trend is compiled,
governments should present information for only those years for which information is available.
L
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 95 of 102
NOTES TO THE REQUIRED SUPPLEMENTARY INFORMATION
September 30, 2016
` Changes of Assumptions
Actuarial assumptions for both cost-sharing defined benefit plans are reviewed
L annually by the Florida Retirement System Actuarial Assumptions Conference. The
FRS Pension Plan has a valuation performed annually. The HIS Program has a
valuation performed biennially that is updated for GASB reporting in the year a
` valuation is not performed. The most recent experience study for the FRS Pension
Plan was completed in 2014 for the period July 1, 2008 through June 30, 2013.
�— Because the HIS Program is funded on a pay-as-you-go basis, no experience study
has been completed for that program. The actuarial assumptions that determined the
L total pension liability for the HIS Program were based on certain results of the most
recent experience study for the FRS Pension Plan.
The total pension liability for each cost-sharing defined benefit plan was determined
using the individual entry age actuarial cost method. Inflation increases for both plans
L. is assumed at 2.60%. Payroll growth, including inflation, for both plans is assumed at
3.25%. Both the discount rate and the long-term expected rate of return used for
r..
FRS Pension Plan investments was reduced from 7.65% to 7.60%. The plan's
fiduciary net position was projected to be available to make all projected future
benefit payments of current active and inactive employees. Therefore, the discount
�— rate for calculating the total pension liability is equal to the long-term expected rate of
return.
6.
Because the HIS Program uses a pay-as-you-go funding structure, a municipal bond
rate was reduced from 3.80% to 2.85% and was used to determine the total pension
AM= liability for the program (Bond Buyer General Obligation 20 -Bond Municipal Bond
Index). Mortality assumptions for both plans were based on the Generational
.r RP -2000 with Projection Scale BB tables.
_ Florida Retirement System Pension Plan
There were no changes in actuarial assumptions. As of June 30, 2016, the inflation
rate assumption remained at 2.6 percent, the real payroll growth assumption was
0.65 percent, and the overall payroll growth rate assumption remained at 3.25
percent. The long-term expected rate of return was reduced from 7.65 percent to
7.60 percent.
Health Insurance Subsidy Pension Plan
The municipal rate used to determine total pension liability decreased from 3.80
percent to 2.85 percent.
4ms
<,A 7"
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 96 of 102
NOTES TO THE REQUIRED SUPPLEMENTARY INFORMATION
ks: September 30, 2016
Pension Expense and Deferred Outflows/Inflows of Resources
In accordance with GASB 68, paragraphs 54 and 71, changes in the net pension
liability are recognized in pension expense in the current measurement period, except
as indicated below. For each of the following, a portion is recognized in pension
expense in the current reporting period, and the balance is amortized as deferred
outflows or deferred inflows of resources using a systematic and rational method over
a closed period, as defined below:
• Differences between expected and actual experience with regard to economic
and demographic factors - amortized over the average expected remaining
service life of all employees that are provided with pensions through the
pension plan (active and inactive employees)
L
• Changes of assumptions or other inputs - amortized over the average
�. expected remaining service life of all employees that are provided with
pensions through the pension plan (active and inactive employees)
Changes in proportion and differences between contributions and
proportionate share of contributions - amortized over the average expected
6= remaining service life of all employees that are provided with pensions through
the pension plan (active and inactive employees)
• Differences between expected and actual earnings on pension plan investments
- amortized over five years
bm
Employer contributions to the pension plans from employers are not included in
6w collective pension expense. However, employee contributions are used to reduce
pension expense.
The average expected remaining service life of all employees provided with pensions
through the pension plans at June 30, 2016, was increased from 6.3 years to 6.4 for
FRS and 7.2 years for HIS.
L
ADDITIONAL REPORTS
bam
1«v
law
�:G
ow—
L
TUSCAN
& 'Company, PA
a--- Certified Public Accountants & Consultants
ft -
Affiliations
Florida Institute of Certified Public Accountants
American Institute of Certified Public Accountants
INDEPENDENT AUDITOR'S REPORT ON INTERNAL CONTROL
OVER FINANCIAL REPORTING AND ON COMPLIANCE
w_.
AND OTHER MATTERS BASED ON AN AUDIT OF BASIC
FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE
WITH GOVERNMENT AUDITING STANDARDS
Board of Commissioners
North Collier Fire Control and Rescue District
1885 Veterans Park Drive
Naples, Florida 34109-0492
Private Companies Practice Section
Tax Division
Page 97 of 102
We have audited, in accordance with auditing standards generally accepted in the United States
of America and the standards applicable to financial audits contained in Government Auditing
Standards, issued by the Comptroller General of the United States of America, the basic financial
statements of the governmental activities and each major and non -major fund of North Collier
Fire Control and Rescue District (the "District") as of and for the year ended September 30,
2016, and the related notes to the financial statements which collectively comprise the District's
basic financial statements as listed in the table of contents and have issued our report thereon
dated February 23, 2017.
Internal Control Over Financial Reporting
In planning and performing our audit of the financial statements, we considered the District's
internal control over financial reporting (internal control) to determine the audit procedures that are
appropriate in the circumstances for the purpose of expressing our opinion on the financial
statements, but not for the purpose of expressing an opinion on the effectiveness of the District's
internal control. Accordingly, we do not express an opinion on the effectiveness of the District's
internal control.
A deficiency in internal control exists when the design or operation of a control does not allow
L management or employees, in the normal course of performing their assigned functions, to prevent,
or detect and correct misstatements on a timely basis. A material weakness is a deficiency, or
combination of deficiencies, in internal control such that there is a reasonable possibility that a
L material misstatement of the basic financial statements will not be prevented or detected and
corrected on a timely basis. A significant deficiency is a deficiency, or a combination of
INTEGRITY ......... SERVICE ......... EXPERIENCE®
t
12621 World Plaza Lane, Building 55 • Fort Myers, FL 33907 • Phone: (239) 333-2090 • Fax: (239) 333-2097
ho.
Page 98 of 102
deficiencies, in internal control that is less severe than a material weakness, yet important enough
to merit attention by those charged with governance.
` Our consideration of internal control was for the limited purpose described in the first paragraph
of this section and was not designed to identify all deficiencies in internal control that might be
L material weaknesses or significant deficiencies. Given these limitations, during our audit we did
not identify any deficiencies in internal control that we consider to be material weaknesses, as
how defined previously. However, material weaknesses may exist that have not been identified.
Compliance and Other Matters
As part of obtaining reasonable assurance about whether North Collier Fire Control and Rescue
District's financial statements are free from material misstatement, we performed tests of its
compliance with certain provisions of laws, regulations, contracts and grant agreements,
noncompliance with which could have a direct and material effect on the determination of financial
�. statement amounts. However, providing an opinion on compliance with those provisions was not
an objective of our audit and, accordingly, we do not express such an opinion. The results of our
tests disclosed no instances of noncompliance that are required to be reported under Government
Auditing Standards.
` Purpose of This Report
The purpose of this report is solely to describe the scope of our testing of internal control and
compliance and the results of that testing, and not to provide an opinion on the effectiveness of the
District's internal control or on compliance. This report is an integral part of an audit performed in
accordance with Government Auditing Standards in considering the District's internal control and
compliance. Accordingly, this communication is not suitable for any other purpose.
AA
TUSCAN & COMPANY, P.A.
L Fort Myers, Florida
February 23, 2017
L
rr.. Affiliations
TUSCAN Florida Institute of Certified Public Accountants
American Institute of Certified Public Accountants
;trzn
Company, PA Private Companies Practice Section
Tax Division
Certified Public Accountants & Consultants
Page 99 of 102
INDEPENDENT ACCOUNTANT'S REPORT ON COMPLIANCE
WITH SECTION 218.415, FLORIDA STATUTES
Board of Commissioners
North Collier Fire Control and Rescue District
1885 Veterans Park Drive
Naples, Florida 34109-0492
L
We have examined North Collier Fire Control and Rescue District's compliance with Section
218.415, Florida Statutes, regarding the investment of public funds during the year
ended September 30, 2016. Management is responsible for North Collier Fire Control and
Rescue District's compliance with those requirements. Our responsibility is to express an opinion
.� on North Collier Fire Control and Rescue District's compliance based on our examination.
Our examination was conducted in accordance with attestation standards established by the
` American Institute of Certified Public Accountants and, accordingly, included examining, on a test
basis, evidence about North Collier Fire Control and Rescue District's compliance with those
requirements and performing such other procedures as we considered necessary in the
circumstances. We believe that our examination provides a reasonable basis for our opinion.
` Our examination does not provide a legal determination on North Collier Fire Control and Rescue
District's compliance with specified requirements.
In our opinion, North Collier Fire Control and Rescue District complied, in all material respects,
with the aforementioned requirements for the year ended September 30, 2016.
This report is intended solely for the information and use of the North Collier Fire Control and
_ Rescue District and the Auditor General, State of Florida, and is not intended to be and should not
be used by anyone other than these specified parties.
W�'
L
TUSCAN & COMPANY, P.A.
Fort Myers, Florida
February 23, 2017
L=
INTEGRITY ......... SERVICE ......... EXPERIENCE®
12621 World Plaza Lane, Building 55 • Fort Myers, FL 33907 • Phone: (239) 333-2090 • Fax: (239) 333-2097
how
TUSCAN
Company, PA
i.. Certified Public Accountants & Consultants
Affiliations
Florida Institute of Certified Public Accountants
American Institute of Certified Public Accountants
Private Companies Practice Section
INDEPENDENT AUDITOR'S REPORT TO MANAGEMENT
Board of Commissioners
North Collier Fire Control and Rescue District
1885 Veterans Park Drive
Naples, Florida 34109-0492
Tax Division
Page 100 of 102
We have audited the accompanying basic financial statements of North Collier Fire Control and
Rescue District (the "District") as of and for the year ended September 30, 2016 and have issued
our report thereon dated February 23, 2017.
We conducted our audit in accordance with auditing standards generally accepted in the United
States of America; the standards applicable to financial audits contained in Government Auditing
_ Standards, issued by the Comptroller General of the United States of America and Chapter
10.550, Rules of the Florida Auditor General. We have issued our Independent Auditor's Report
on Internal Control over Financial Reporting and Compliance and Other Matters based on an
�- audit of the financial statements performed in accordance with Government Auditing Standards
and Chapter 10.550, Rules of the Florida Auditor General. Disclosures in those reports, which
were dated February 23, 2017, should be considered in conjunction with this report to
management.
Additionally, our audit was conducted in accordance with Chapter 10.550, Rules of the Auditor
General, which governs the conduct of local governmental entity audits performed in the State of
how Florida. This letter included the following information, which is not included in the aforementioned
auditor's report:
Section 10.554(1)(i)1., Rules of the Auditor General, requires that we determine
L whether or not corrective actions have been taken to address findings and
recommendations made in the preceding annual financial audit report. The prior year
report contained a financially significant comment which appears to have been resolved.
L
Section 10.554(1)(i)2., Rules of the Auditor General, requires that we address in the
management letter any recommendations to improve financial management. No such
` recommendations were noted to improve financial management.
r
INTEGRITY ......... SERVICE ......... EXPERIENCE®
l�
12621 World Plaza Lane, Building 55 • Fort Myers, FL 33907 • Phone: (239) 333-2090 • Fax: (239) 333-2097
Page 101 of 102
Section 10.554(1)(i)3., Rules of the Auditor General, requires that we address
violations or noncompliance with provisions of contracts or grant agreements, or
abuse, that have an effect on the financial statements that is less than material but more
—' than inconsequential. In connection with our audit, we did not have any such findings.
Section 10.554(1)(i)4., Rule of the Auditor General, requires that the name or official
title and legal authority for the primary government and each component unit of the
reporting entity be disclosed in the management letter, unless disclosed in the notes to
the financial statements. The District discloses this information in the notes to the
financial statements.
Section 10.554(1)(i)5.a., Rules of the Auditor General, requires a statement be
included as to whether or not the local government entity has met one or more of the
conditions described in Section 218.503(1), Florida Statutes, and identification of the
specific condition(s) met. In connection with our audit, we determined that the District
�. did not meet any of the conditions described in Section 218.503(1), Florida Statutes.
Section 10.554(1)(i)5.b., Rules of the Auditor General, requires that we determine
whether the annual financial report for the District for the year ended September 30,
2016, filed with the Florida Department of Financial Services pursuant to Section
■.. 218.32(1)(a) Florida Statutes, is in agreement with the annual financial audit report for
the year ended September 30, 2016. In connection with our audit, we determined that
these two reports were in agreement.
Pursuant to Sections 10.554(1)(i)5.c. and 10.556(7), Rules of the Auditor General,
we applied financial condition assessment procedures. It is management's
responsibility to monitor the District's financial condition, and our financial condition
assessment was based in part on representations made by management and the review
of financial information provided by management.
Pursuant to Section 10.554(1)(i)5.d., Rules of the Auditor General, requires a
statement indicating a failure, if any, of a component unit Special District to provide
financial information necessary to a proper reporting of the component unit within the
audited financial statements of this entity (F.S. Section 218.39(3)(b)). There are no
known component special districts required to report within these financial statements.
Page 102 of 102
Section 10.556(10)(a), Rules of the Auditor General, requires that the scope of our
audit to determine the entity's compliance with the provisions of Section 218.415,
Florida Statutes, regarding the investment of public funds. In connection with our
how audit, we determined that the District complied with Section 218.415, Florida Statutes
as reported in our Independent Accountant's Report on Compliance with Section
218.415, Florida Statutes dated February 23, 2017, included herein.
PRIOR YEAR COMMENTS:
Prior year comment 2015-1 appears to have been resolved.
r�
CURRENT PERIOD COMMENT:
There were no financially significant comments noted.
ft—
Pursuant to Chapter 119, Florida Statutes, this management letter is a public record and its
distribution is not limited. Auditing standards generally accepted in the United States of America
require us to indicate that this letter is intended solely for the information and use of the Board of
Commissioners, management, the Auditor General of the State of Florida and other federal and
state agencies. This report is not intended to be and should not be used by anyone other than
these specified parties.
',—"-t'A
/ i P -W,
TUSCAN & COMPANY, P.A.
Fort Myers, Florida
February 23, 2017
."
L
EXHIBIT
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT
BOARD OF FIRE COMMISSIONERS
Norman E. Feder, Chairman ■ Christopher L. Crossan, Vice Chairman ■ Margaret Hanson, Secretary -Treasurer
James Burke ■ Ramon E. Chao ■ Richard Hoffman ■ J. Christopher Lombardo ■ John O. McGowan
April 20, 2017
Auditor General's Office
Local Government Audits/342
Claude Pepper Building, Room 401
111 West Madison Street
Tallahassee, FL 32399-1450
We are pleased to note that the audit report for the fiscal year 2015/2016 for the North
Collier Fire Control and Rescue District reflected no current year comments which
require management's response.
As to the prior year comment, the Board of Fire Commissioners and management staff
the have worked diligently to resolve the one comment:
"2015-1. Fixed Asset Inventory Control Should Be Improved"
In addition to a new Logistics Officer, the District has assigned a firefighter to work in
logistics to provide assistance in the routine and regular tracking, location and inventory
of the District's fixed assets. A comprehensive physical inventory was conducted. The
fixed asset list of the two service delivery areas were combined and are now maintained
on one list. One depreciation program is now used for all fixed assets, regardless of
which service delivery area originally purchased the item.
Staff is currently researching various software and hardware packages that will provide
technical assistance in the tracking of the many assets of the District. We have visited
many different fire departments to view the technology they use to track their fixed
assets and intend to recommend to the Board that a purchase of software and hardware
be approved to provide the additional technical assistance to effectively track the
District's assets.
The Board of Fire Commissioners and management staff of the North Collier Fire
Control & Rescue District maintain their commitment to create and maintain internal
controls, and policy and procedures to insure accurate reporting, accountability and
provide for the financial stability of the District .
Sincerely,
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT
1885 Veterans Park Drive Naples, FL 34109 ■ (239) 597-3222 ■ Fax (239) 597-7082 ■ www.northcollierfire.com