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Backup Documents 11/08/2011 Item #16I 161 BOARD OF COUNTY COMMISSIONERS MISCELLANEOUS CORRESPONDENCE November 8, 2011 1. MISCELLANEOUS ITEMS TO FILE FOR RECORD WITH ACTION AS DIRECTED: A. Miscellaneous Correspondence: 1) North Naples Fire Control and Rescue District: Resolution 11-027 adopting the final Millage Rate for the fiscal year 2011-2012; Resolution 11-028 adopting the final Impact Fee Rates for the fiscal year 2011-2012; Resolution 11-029 adopting the Final Budget for the fiscal year 2011-2012 for the General Fund and the Inspection Fee Fund; Resolution 11-030 adopting the Final Budget for the Impact Fee Fund for the fiscal year 2011-2012; Budgets for the fiscal year 2011-2012 for the General Fund, the Impact Fee Fund and Inspection Fee Fund; Annual Financial Report for the fiscal year ended 9.30.10; District's Audit for the fiscal year ended 9.30.10; District's Map; Registered office and agent form; Schedule of regular meetings of the Board of Fire Commissioners for the 2011- 2012 fiscal year; Public Facilities Report; and Five Year Strategic Plan. 1 6 iRAct a�ta OCT 032011 �QpZN HQp�FS@ CommisS Board of G �ner6 John 0.McGowan,Chairman F Gm*5; ` 1885 Veterans Park Drive Margaret Hanson,Vice Chairman R Naples,FL 34109 Paul J.Moriarty,Sr.Treasurer a ' P James Burke,Commissioner (239)597-3222 J.Christopher Lombardo, Fax(239)597-7082 Commissioner North Naples Fire Control and Rescue District September 20, 2011 Fiala (/ Hiller Board of County Commissioners Henning / i 3301 Tamiami Trail East Coyle Building F Coletta Naples, FL 34112 To the Board of County Commissioners, Enclosed please find the following: 1. Copy of Resolution 11-027 of the North Naples Fire Control&Rescue District, adopting the final millage rate for the fiscal year 2011-2012. 2. Copy of Resolution 11-028 of the North Naples Fire Control & Rescue District, adopting the final impact fee rates for the fiscal year 2011-2012. 3. Copy of Resolution 11-029 adopting the Final Budget for the fiscal year 2011-2012 for the General Fund and the Inspection Fee Fund. 4. Copy of Resolution 11-030 adopting the Final Budget for the Impact Fee Fund for the fiscal year 2011-2012. 5. Copy of the Budgets for the fiscal year 2011-2012 for the General Fund, the Impact Fee Fund and the Inspection Fee Fund for the North Naples Fire Control &Rescue District. If you require any additional information, please contact me at the above number. Very truly yours, BECKY BRONSDON Assistant Chief of Administrative Services Enclosures Misc.Corres: BJB/bb Date: Item t C�pies to: • 16111 AI l k RESOLUTION 11-027 A RESOLUTION OF THE NORTH NAPLES FIRE CONTROL & RESCUE DISTRICT OF COLLIER COUNTY FLORIDA, ADOPTING THE FINAL LEVY OF AD VALOREM TAXES FOR FISCAL YEAR 2011-2012, PROVIDING FOR AN EFFECTIVE DATE. WHEREAS, sections 1 and 3 of the North Naples Fire Control & Rescue District's Charter within section 3 of chapter 99-450, Laws of Florida, authorize the North Naples Fire Control & Rescue District to levy an ad valorem taxation on property within its boundaries in Collier County in an amount not to exceed 1 mills; and WHEREAS, the North Naples Fire Control & Rescue District on September 19, 2011 adopted Fiscal Year 2011-2012 Final Millage Rate 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 Naples Fire Control & Rescue District has been certified by the Collier County Property Appraiser as $22,195,506,431; NOW, THEREFORE, BE IT RESOLVED by the BOARD OF FIRE COMMISSIONERS OF THE NORTH NAPLES FIRE CONTROL AND RESCUE DISTRICT of Collier County Florida, that the Fiscal Year 2011-2012 operating millage rate for the North Naples Fire Control & Rescue District is 1.00 mills per$1,000.00, which is less than the rolled-back rate of 1.0448 mills per$1,000.00 by 4.29%. Such millage rate will be collected pursuant to the same manner and form as county taxes. BJB/bb 9-08-I1 1 • RE _ RESOLUTION 11 027 SEPTEMBER 19, 2011 PAGE TWO OF THREE This resolution shall take effect immediately upon its adoption. The foregoing resolution was offered by Commissioner ' O.Y) S6)1 , who moved its adoption. The motion was seconded by Commissioner Th D r 1 a; 411 , and the Vote was as follows: Commissioner John 0. McGowan: e S 1 Commissioner Margaret Hanson: . s Commissioner Paul J. Moriarty, Sr.: e S Commissioner J. Christopher Lombardo: ti ij 4�1- Commissioner M. James Burke: a hs y+ Duly passed on this 19th day of September, 2011 by the Board of Fire Commissioners of the North Naples Fire Control and Rescue District. NO TH • ' .F. FIRE CONTROL & RESCUE DISTRICT ii, AN' Commiss - 0. McGowan, Chairman C •'7 sionet anson, Vice Chairman o ate__, 1 Commissioner.Pail J. Moriarty, Sr., Tr,•surer BJB/bb 9-08-11 2 1611 RESOLUTION 11-027 SEPTEMBER 19, 2011 J PAGE THREE OF THREE �7 Commissioner J. Christopher Lombardo 1)1\OQ)elY4 Commissioner M. James Burke BJB/bb 9-08-11 3 1611A1 RESOLUTION 11-028 A RESOLUTION OF THE NORTH NAPLES FIRE CONTROL & RESCUE DISTRICT OF COLLIER COUNTY FLORIDA,ADOPTING FINAL IMPACT FEE RATES FOR FISCAL YEAR 2011-2012, PROVIDING FOR AN EFFECTIVE DATE. WHEREAS, section 8 of the North Naples Fire Control & Rescue District's Charter within section 3 of chapter 99-450, Laws of Florida, authorizes the North Naples Fire Control & Rescue District to assess impact fees for capital improvements on new construction within its boundaries; and WHEREAS, the calculation of impact fee rates assessed effective for the 2011-2012 fiscal year was based upon the most recent and localized data, as evidenced by the Fire/Rescue Service Impact Fee Update Study dated January 2006; and WHEREAS, the accounting of the impact fee revenues and expenditures are provided for and reported in a separate and segregated special revenue fund entitled Impact Fee Fund; and WHEREAS, Collier County collects the impact fees for the District and charges an administrative fee to cover the County's actual costs of such collection, pursuant to an Interlocal Agreement dated September 25, 1990; and WHEREAS, the impact fees adopted by the Board of Fire Commissioners of the North Naples Fire Control and Rescue District for the 2011-2012 fiscal year are imposed in compliance with Section 163.31801, Florida Statutes; and B.B/bb 9-08-11 1 1 614 4 1 RESOLUTION 11-028 SEPTEMBER 19, 2011 PAGE TWO OF THREE WHEREAS, the final impact fee rates adopted by the Board of Fire Commissioners were adopted at a Public Meeting held on September 19, 2011; NOW, THEREFORE, BE IT RESOLVED by the BOARD OF FIRE COMMISSIONERS OF THE NORTH NAPLES FIRE CONTROL AND RESCUE DISTRICT of Collier County Florida, that the final charges for impact fees of$.14 per square foot of defined living area for residential development and $.49 per square foot of useable area for commercial and industrial structures as defined in section 8 of the North Naples Fire Control & Rescue District's Charter within section 3 of chapter 99-450, Laws of Florida are adopted. No reduction in the assessed impact fee charge is authorized. This resolution shall take effect immediately upon its adoption. The foregoing resolution was offered by Commissioner Or achi who moved its adoption. The motion was seconded by Commissioner I 1,4,Y) j 071 , and the Vote was as follows: Commissioner John O. McGowan: Commissioner Margaret Hanson: \I e Commissioner Paul J. Moriarty, Sr.: e S Commissioner J. Christopher Lombardo: jA.\ f'Yyl" Commissioner M. James Burke: e;p-}- BJB/bb 9-08-11 2 6 1611 Al All RESOLUTION 11-028 SEPTEMBER 19, 2011 PAGE THREE OF THREE Duly passed on this 19th day of September, 2011 by the Board of Fire Commissioners of the North N. 4 Fire Control and Rescue District. NORTH i ti' IRE CONTROL & RESCUE DISTRICT fa 4 Commissioner Jo '"1.O. McGowan, Chairman :----)77). _ --a-AL...0-C- AL. CommisotiVMargaret Hanson, Vice Chairman 1 0. .cisaid‘iffieg Commissioner Pau . oriarty, Sr., Trea; -r 0 b`Thfii() 1-- Commissioner J. Christopher Lombardo P\oce4-r-i-- Commissioner M. James Burke BJB/bb 9-08-11 3 IoU Al RESOLUTION 11-029 A RESOLUTION OF THE NORTH NAPLES FIRE CONTROL & RESCUE DISTRICT OF COLLIER COUNTY FLORIDA,ADOPTING THE FINAL BUDGETS FOR THE GENERAL FUND AND INSPECTION FEE FUND FOR FISCAL YEAR 2011-2012; PROVIDING FOR AN EFFECTIVE DATE. WHEREAS , the North Naples Fire Control &Rescue District of Collier County, Florida, on September 19, 2011 held a public hearing as required by Florida Statute 200.065; and WHEREAS, the North Naples Fire Control & Rescue District of Collier County, Florida, set forth the final appropriations in the amount of$23,504,523 and final revenue estimates in the amount of$21,608,248 for the General Fund for the Fiscal Year 2011-2012; and WHEREAS,the North Naples Fire Control & Rescue District of Collier County, Florida, set forth the final appropriations in the amount of$477,711 and final revenue estimates in the amount of$481,000 for the Inspection Fee Fund for the fiscal year 2011-2012; NOW, THEREFORE, BE IT RESOLVED by the BOARD OF FIRE COMMISSIONERS OF THE NORTH NAPLES FIRE CONTROL AND RESCUE DISTRICT of Collier County Florida, that: 1. The Fiscal year 2011/2012 Final Budget for the General Fund be adopted, 2. The Fiscal year 2011/2012 Final Budget for the Inspection Fee Fund be adopted. This resolution shall take effect immediately upon its adoption. BJB/bb 9-08-11 1 ., 161 JA 1 RESOLUTION 11-029 SEPTEMBER 19, 2011 PAGE TWO OF THREE The foregoing resolution was offered by Commissioner 15( , who moved its adoption. The motion was seconded by Commissioner hilar-ki , and the Vote was as follows: Commissioner John O. McGowan: 1 C 5 Commissioner Margaret Hanson: A( Commissioner Paul J. Moriarty, Sr.: \( e Commissioner J. Christopher Lombardo: l ' %, Commissioner M. James Burke: Duly passed on this 19th day of September, 2011 by the Board of Fire Commissioners of the North Naples Fire Control and Rescue District. i- NORTH NAPLE. F 1 NTROL & RESCUE DISTRICT tkA&__ Commission WS'McGowan, Chairman Cy) ,j-_,L4_, Co 'ssion r Margaret Hanson, Vice Ch:' .n CrA.t, 2 / r Commissioner au J. Moriarty, Sr., Trea /er BJB/bb 9-08-11 2 161 1 A11 RESOLUTION 11-029 SEPTEMBER 19, 2011 PAGE THREE OF THREE \0501+ Commissioner J. Christopher Lombardo fAlosetil' Commissioner M. James Burke BJB/bb 9-08-11 3 1611 ' A1 4 RESOLUTION 11-030 A RESOLUTION OF THE NORTH NAPLES FIRE CONTROL & RESCUE DISTRICT OF COLLIER COUNTY FLORIDA,ADOPTING THE FINAL BUDGET FOR THE IMPACT FEE FUND FOR FISCAL YEAR 2011/2012; PROVIDING FOR AN EFFECTIVE DATE. WHEREAS , the North Naples Fire Control & Rescue District of Collier County, Florida, on September 19, 2011 held a public hearing as required by Florida Statute 200.065; and WHEREAS, the North Naples Fire Control & Rescue District of Collier County, Florida, set forth the final appropriations in the amount of$1,105,000 and final revenue estimates in the amount of$306,000 for the Impact Fee Fund for the Fiscal Year 2011-2012; NOW, THEREFORE, BE IT RESOLVED by the BOARD OF FIRE COMMISSIONERS OF THE NORTH NAPLES FIRE CONTROL AND RESCUE DISTRICT of Collier County Florida, that the fiscal year 2011/2012 Final Budget for the Impact Fee Fund be adopted. This resolution shall take effect immediately upon its adoption. The foregoing resolution was offered by Commissioner Mn ria141 who moved its adoption. The motion was seconded by Commissioner -\( ,n , and the Vote was as follows: BJB/bb 9-14-11 1 .. 16I4A41 1 RESOLUTION 11-030 SEPTEMBER 19, 2011 PAGE TWO OF TWO Commissioner John O. McGowan: C. S Commissioner Margaret Hanson: / e 3 Commissioner Paul J. Moriarty, Sr.: x:r e S Commissioner J. Christopher Lombardo: f [9 'ri-i- Commissioner M. James Burke: 0b 5 JI r Duly passed on this 19th day of September, 2011 by the Board of Fire Commissioners of the,,North Naples Fire Control and Rescue District. NORTH NA' E 144IR CONTROL & RESCUE DISTRICT tt N Commissione • �� O. McGowan, Chairman /7/2/et-k - a, v Co •' sion ' Margaret ., son, Vice Chairman 6„,,,,Commissioner P.4. Moriarty, Sr., T/rasurer Commissioner J. Christopher Lombardo a ID `Sell 4' Commissioner M. James Burke BJB/bb 9-14-11 2 1611 Al NORTH NAPLES FIRE CONTROL AND RESCUE DISTRICT OPERATING BUDGET IMPACT FEE BUDGET INSPECTION FEE BUDGET 2011 - 2012 Adopted Budget September 19, 2011 Final Budget Hearing BJB/bb 9-14-11 16I J OPERATING BUDGET IMPACT FEE BUDGET INSPECTION FEE BUDGET Board of Fire Commissioners North Naples Fire Control & Rescue District BOARD OF FIRE COMMISSIONERS John O. McGowan, Chairman Margaret Hanson, Vice Chair Paul J. Moriarty, Sr., Treasurer J. Christopher Lombardo, Commissioner M. James Burke, Commissioner DISTRICT OFFICERS Orly C. Stolts, Fire Chief Becky Bronsdon, Assistant Chief of Administrative Services James Cunningham, Assistant Chief of Emergency Operations Michael Swanson, Deputy Chief of Special Operations and Safety Jorge Aguilera, Deputy Chief of Medical Services & Community Relations Sal D'Angelo, Deputy Chief of Fire Prevention and Life Safety Final Budget Hearing BJB/bb 9-14-11 1611A1 1 INDEX PAGE NUMBER INCOME Collier County Ad Valorem 2 Interest-General 3 Interest-CD 3 Interest-Ad Valorem 3 Other Income 4 Firewatch Fees 5 Income Recap 6 EXPENSE Salaries 8 to 10 Salaries-Prevention 8 to 10 Commissioners 11 On Call Pay 13 Professional & Incentive Pay 14 Prof. & Incentive Pay - Prevention 14 Overtme-Operations 15 Overtime-Prevention 15 Overtime-Firewatch 15 Overtime-Administration 15 Overtime-Beach Patrol 15 Overtime-Training 16 Overtime-Spec. Teams 16 Overtime-Paramedics 16 Overtime -Reimburseable Training 16 Training Bonus 17 Holiday Pay 17 Sick Time Payout 18 Sick Time Payout-Prevention 18 Vacation Payout 18 Retirement-FRS 19 Retirement-FRS-Prev. 19 Retirement-175 20 Retirement-175-Prey. 20 Retirement - Commissioners 12 Social Security 21 Social Security - Prevention 21 Worker's Compensation 21 Worker's Compensation-Prevention 21 Final Budget Hearing BJB/bb 9-14-11 161 1 AI INDEX PAGE NUMBER EXPENSE (CONTINUED) Short Term/Long Term Disability 22 Short Term/Long Term Disability-Prey. 22 Life/Health/Dental Insurance 23 Life/Health/Dental Ins.-Prevention 23 Life/Health Ins.-Commissioners 11 Post Employment Health Plan 23 Employee Physicals 24 Retirement Recognition 24 Unemployment Insurance 24 Building, Auto & Liab. Ins. 25 Communications 25 Telephone 26 Utilities 26 Vehicle Maintenance 27 Building Maintenance-General 28, 29 Bldg. Maint.-St. 40 29 Bldg. Maint.-St. 42 30 Bldg. Maint.-St. 43 30 Bldg. Maint.-St. 44 30 Bldg. Maint.-St. 45 31 Bldg. Maint.-St. 46 31 Bldg. Maint.-St. 47 31 Bldg. Maint-Support Services 32 Equip. Maint.- Fire 32 Equip. Maint.-SCBA Compressor 32 Equip. Maint.-Nozzle 33 Computer Maintenance 33 Hydrant Maintenance & Repair 34 Emergency Medical Services/Supplies 35 Office Supplies 36 Office Supplies-Prevention 36 Protective Gear 37 Uniforms 37 Hurricane/Emergency Supplies 38 Station Supplies 38 Office Equipment-Non-Cap. 38 Office Equipment-Prevention 39 Fire Equipment-Non-Capital 39 Shop Equipment-Non-Capital 40 Warehouse/Logistics Supplies 40 Professional Fees 41 Collier County Property Appraiser Fees 41 Final Budget Hearing BJB/bb 9-14-11 161 _� A INDEX PAGE NUMBER EXPENSE (CONTINUED) Collier County Tax Collector Fees 42 Auditor Fees 42 Special Assessment-St. 44 43 Travel & Per Diem 43 Public Information Office 44 Public Education Office 44 Vehicle Fuel/Oil 45 Training Education (College, Courses & Conferences) 46-47 Training Equipment and Supplies 48 Miscellaneous 48 Subscription/Dues 49 Subscription/Dues-Prevention 50 Legal Advertisements 50 Dive Team 51 Fire Prevention Material & Supplies 52 Hazardous Materials Team 53 Technical Rescue Team 54 Boat Team 55 CERT 56 Peer Fitness 56 K-9 Search & Rescue 56 Contingency 57 CAPITAL PURCHASES: Station Improvements & Equipment 58-59 Fire and Rescue Equipment 60 Protective Gear 60 Medical Equipment 60 Communication Equipment 61 Office Equipment 61 Computers 62 Technical Rescue Team Equipment 62 Fire Prevention Equipment 63 Land 63 Boat Team Equipment 63 Training Equipment 64 Vehicles 64 Shop Equipment 64 Final Budget Hearing BJB/bb 9-14-11 1611A1 INDEX EXPENSE (CONTINUED) CAPITAL PURCHASES (CONTINUED) PAGE NUMBER Logistics/Warehouse 65 HazMat Team Equipment 65 Dive Team Equipment 65 Fire Apparatus 66 Committed Reserves 67-68 Final Budget Hearing BJB/bb 9-14-11 1611A tt Final Adopted Budget GENERAL FUND-2011/2012 Amended Proposed Increase Budget Projected Budget (Decrease) Percent 2010-2011 Sept.2011 2011-2012 10/11 vs. 11/12 (Inc)/Dec. Balance Forward-Designated 15,392,680 15,392,680 13,560,615 Balance Forward-Undesignated - - - Total-Cash Reserve Carry Forward 15,392,680 15,392,680 13,560,615 REVENUE Collier County Ad Valorem(Millage- 11.00) 21,871,894 21,871,894 21,085,731 (786,163) -3.59% 1 2 C.C.-Ad Valorem over 95% 253,842 253,842 (253,842) 2 3 Interest-General 100,000 100,000 110,000 10,000 10.00% 3 4 Interest-CD 150,000 81,000 75,000 (75,000) -50.00% 4 5 Interest-Ad Valorem - 2,410 - 5 6 Fire Watch Fees 20,000 31,974 25,000 5,000 25.00% 6 7 Occupational Lic. Fees 35,000 40,000 40,000 5,000 14.29% 7 8 Flow Test 3,000 10,820 5,000 2,000 66.67% 8 9 Hydrant Maintenance Fees 2,500 27,700 10,000 7,500 300.00% 9 10 Inspec.-Thrust Blocks - 10 11 Key Boxes 4,000 2,590 2,000 (2,000) -50.00% 11 12 Reinspection Fees 6,200 5,000 5,000 12 13 Rental-Cell Tower 51,207 51,207 51,207 - 0.00% 13 14 Station Rental-EMS 26,310 26,310 26,310 - 0.00% 14 15 Other Rental 36,000 36,000 36,000 - 0.00% 15 16 Donations, Gifts,Grants 788 - - 16 20 Misc. Revenue 15,000 10,000 10,000 (5,000) -33.33% 20 21 Misc. Rev.-Refunds/Reimb. 81,078 108,000 105,000 23,922 29.50% 21 22 Reimbursement-Overtime 5,000 5,411 10,000 5,000 100.00% 22 23 False/Malfunctioning Alarm Fees 25,000 13,685 10,000 (15,000) -60.00% 23 TOTAL INCOME 22,679,831 22,679,831 21,606,248 (1,073,583) -4.73% Personnel Services 30 Salaries 10,969,698 10,969,698 10,863,448 (106,250) -0.97% 30 31 Salaries-Prevention 695,373 695,373 694,865 (508) -0.07% 31 32 Commissioners 30,000 30,000 30,000 - 0.00% 32 33 On Call Pay 10,000 10,248 10,000 - 0.00% 33 34 Prof. Pay 130,000 125,000 121,820 (8,180) -6.29% 34 35 Prof. Pay-Prevention 4,800 4,376 1,800 (3,000) -62.50% 35 36 Holiday 288,748 289,370 285,246 (3,502) -1.21% 36 37 Overtime-Operations 470,000 470,000 480,000 10,000 2.13% 37 38 Overtime-Prevention 18,000 17,000 20,000 2,000 11.11% 38 39 Overtime-Firewatch 30,000 35,000 25,000 (5,000) -16.67% 39 40 Overtime-Spec.Teams 207,970 176,146 176,146 (31,824) -15.30% 40 41 Overtime-Administration 1,000 5,000 7,000 6,000 600.00% 41 42 Overtime-Beach Patrol - - 42 43 Overtime-Paramedic Training 70,000 70,000 - (70,000) -100.00% 43 44 Overtime-Reimburseable 1,000 10,000 10,000 9,000 900.00% 44 45 Overtime-Training - - - 45 46 Training Bonus 45,000 37,000 45,000 - 0.00% 46 47 Vacation Pay 120,000 118,000 59,000 (61,000) -50.83% 47 48 Sick Leave Pay 503,289 503,289 505,000 1,711 0.34% 48 49 Sick Leave-Prevention 20,648 23,587 22,000 1,352 6.55% 49 50 Social Security 954,867 985,612 964,738 9,871 1.03% 50 51 Soc.Security-Prevention 64,644 56,197 59,137 (5,507) -8.52% 51 52 Disability Insurance 30,000 29,000 30,000 - 0.00% 52 53 Disability Ins.-Prevention 16,000 16,000 15,000 (1,000) -6.25% 53 54 Life/Health Insurance 2,329,000 2,329,000 1,768,568 (560,432) -24.06% 54 55 Life/Health Ins.-Prey. 209,896 209,896 158,397 (51,499) -24.54% 55 56 Life/Health Ins.-Commissioners 61,104 61,104 50,855 (10,249) -16.77% 56 BJB/bb 9-20-11 1 Final Adopted Budget Final Adopted Budget 161 JAI i Amended Proposed Increase Budget Projected Budget (Decrease) Percent Page 2 2010-2011 Sept.2011 2011-2012 10/11 vs. 11/12 Inc/Dec. 58 Post Employment Health Plan 265,000 265,000 184,000 (81,000) -30.57% 58 59 Worker's Compensation 348,466 305,739 375,000 26,534 7.61% 59 60 Worker's Comp.-Prev. 33,011 - 15,000 (18,011) -54.56% 60 61 Retirement-FRS 974,954 922,715 715,620 (259,334) -26.60% 61 62 Retirement-FRS-Prev. 56,229 70,730 46,180 (10,049) -17.87% 62 63 Retirement-175 2,116,361 2,197,250 2,199,444 83,083 3.93% 63 64 Retirement-175-Prey. 153,836 202,925 229,600 75,764 49.25% 64 65 Retirement-Commissioners 5,592 5,000 4,273 (1,319) -23.59% 65 67 Unemployment Insurance - 5,000 5,000 67 68 Employee Physicals 45,000 35,000 35,000 (10,000) -22.22% 68 69 Retirement Recognition 2,000 1,231 1,000 (1,000) -50.00% 69 Total Pers.Serv. 21,281,486 21,281,486 20,213,137 (1,068,349) -5.02% Operating Expenditures 80 Bldg., Liability&Auto Insurance 250,000 255,425 265,000 15,000 6.00% 80 81 Communications 10,300 11,000 10,300 - 0.00% 81 82 Telephone 168,300 145,056 176,400 8,100 4.81% 82 83 Utilities 210,000 175,000 200,000 (10,000) -4.76% 83 Maintenance - 84 Vehicle Maint 300,000 300,000 360,000 60,000 20.00% 84 85 Bldg. Maint. 173,000 170,000 240,600 67,600 39.08% 85 86 Bldg. Maint.-St.40 2,000 1,000 1,600 (400) -20.00% 86 87 Bldg. Maint.-St.42 2,000 1,600 3,050 1,050 52.50% 87 88 Bldg. Maint.-St.43 4,000 4,000 4,400 400 10.00% 88 89 Bldg. Maint.-St.44 7,000 7,000 2,000 (5,000) -71.43% 89 90 Bldg. Maint.-St.45 10,000 3,000 7,900 (2,100) -21.00% 90 91 Bldg. Maint.-St.46 1,500 1,500 1,950 450 30.00% 91 92 Bldg. Maint.-St.47 2,300 4,000 2,000 (300) -13.04% 92 93 Bldg. Maint-Shop/Logistices 15,000 13,000 3,000 (12,000) -80.00% 93 Equipment Maintenance - 94 Equip.Repair&Maint.-Fire 25,000 39,000 31,200 6,200 24.80% 94 95 Equip. Maint.-SCBA 4,000 10,000 4,000 - 0.00% 95 96 Equip. Maint.-Nozzle 1,500 500 1,500 - 0.00% 96 97 Computer Maintenance 70,915 95,000 116,565 45,650 64.37% 97 98 Hydrant Maintenance&Repair 90,000 90,000 90,000 - 0.00% 98 Supplies - 99 ALS/Emergency Medical Sup./Serv. 85,000 91,000 63,600 (21,400) -25.18% 99 100 Office Supplies 25,000 25,000 25,000 - 0.00% 100 101 Office Supplies-Prevention 2,000 1,500 3,000 1,000 50.00% 101 102 Protective Gear 30,000 52,000 39,000 9,000 30.00% 102 103 Uniforms 40,000 40,000 40,000 - 0.00% 103 104 Hurricane/Emergency Supplies 5,000 - 5,000 - 0.00% 104 105 Station Supplies 31,000 25,000 30,000 (1,000) -3.23% 105 Equipment-Non.Capital . 106 Office Equipment 40,000 40,000 40,000 - 0.00% 106 107 Office Equipment-Prevention 2,000 500 1,350 (650) -32.50% 107 108 Fire Equipment 55,000 35,000 55,000 - 0.00% 108 109 Shop Equipment&Supplies 7,000 2,600 7,000 - 0.00% 109 110 Warehouse/Logistics Supplies/Eq 1,000 1,000 1,000 - 0.00% 110 Professional&other fees - 111 Professional 229,000 257,000 230,000 1,000 0.44% 111 112 Property Appraiser's Fees 181,571 208,865 195,010 13,439 7.40% 112 113 Collector's Fees 439,424 447,000 424,915 (14,509) -3.30% 113 114 Auditor 65,000 55,000 60,000 (5,000) -7.69% 114 Miscellaneous - 115jWater/Sewer Fee-St.44 5,000 4,604 5,000 - 0.00% 115 BJB/bb 9-20-11 2 Final Adopted Budget 6 A 1 � Final Adopted Budget Amended Proposed Increase Budget Projected Budget (Decrease) Percent Page 3 2010-2011 Sept.2011 2011-2012 10/11 vs.11/12 Inc/Dec. 116 Travel&Per Diem 10,000 5,000 5,000 (5,000) -50.00% 116 117 PIO 3,000 1,000 1,000 (2,000) -66.67% 117 118 PEO 24,000 18,000 15,000 (9,000) -37.50% 118 119 Vehicle Fuel/Oil 200,000 200,000 220,000 20,000 10.00% 119 Training and Education Courses and 120 Programs 59,600 60,000 32,200 (27,400) -45.97% 120 122 Training Supplies/Equipment 6,000 4,600 9,000 3,000 50.00% 122 123 Miscellaneous 10,000 12,000 10,000 - 0.00% 123 124 Subscription/Dues 5,600 6,500 5,500 (100) -1.79% 124 125 Subscription/Dues-Prevention 300 160 2,396 2,096 698.67% 125 126 PETC - 126 127 Legal Advertisements 6,000 3,000 5,000 (1,000) -16.67% 127 128 Dive Team 5,000 5,000 5,300 300 6.00% 128 129 Fire Prevention Materials&Supplies 5,000 4,000 5,400 400 8.00% 129 130 Haz Mat 4,000 2,000 4,000 - 0.00% 130 131 Technical Rescue 4,000 4,000 2,950 (1,050) -26.25% 131 132 Boat Team 5,500 7,000 5,300 (200) -3.64% 132 133 CERT Team 4,500 4,000 3,000 (1,500) -33.33% 133 134 Peer Fitness 100 (100) -100.00% 134 135 K-9 Search&Rescue - 135 136 Honor Guard - 137 SOS Program - 137 138 Contingencies - - 50,000 50,000 138 Total Op.Exp. 2,942,410 2,948,410 3,127,386 184,976 6.29% Capital Outlay 160 Station Improvements&Equip. 45,000 45,000 25,000 (20,000) -44.44% 160 161 Fire and Rescue Equip. 20,000 15,000 25,000 5,000 161 162 Protective Gear 15,000 18,000 22,000 7,000 46.67% 162 163 Medical Equipment 120,000 120,000 15,000 (105,000) 163 164 Communication Equip 5,000 - 5,000 - 0.00% 164 165 Office Equip - - 165 166 Computers 79,000 84,000 42,000 (37,000) -46.84% 166 167 TRT - 167 168 Boat Team - 168 169 Training Equipment - - 169 170 Vehicle Purchase - 30,000 30,000 170 171 Shop Equipment 4,000 - - (4,000) -100.00% 171 172 Logistics/Warehouse - 172 173 HazMat Team - - 173 174 Fire Apparatus - - 174 175 Dive Team - - 175 176 Fire Prevention - 176 177 - 178 Land - - - - 176 Total Capital Outlay 288,000 282,000 164,000 (124,000) -43.06% TOTAL EXPENSES 24,511,896 24,511,896 23,504,523 (1,007,373) -4.11% Prior Year Fund Balance 15,392,680 15,392,680 13,560,615 Total Income 22,679,831 22,679,831 21,606,248 Total Expenses (24,511,896) (24,511,896) (23,504,523) Total Cash Reserve 13,560,615 13,560,615 11,662,340 BJB/bb 9-20-11 3 Final Adopted Budget Final Budget Adopted Bud 1 6 1 1 p 9 A Amended Proposed Increase Budget Projected Budget (Decrease) Percent Page 4 2010-2011 Sept.2011 2011-2012 10/11 vs.11/12 Inc/Dec. CUMMULATIVE RESERVES: Unassigned Committed Reserves: 2010/2011 Expenses-Oct.-Dec. 6,500,000 6,500,000 6,500,000 10-11/11-12 Excess-Expenses over Revenue 2,000,000 2,000,000 2,000,000 11-12/12-13 Expenses 2,000,000 2,000,000 1,546,460 ALS Equipment 226,344 226,344 226,344 Emergency Reserve 1,363,911 1,363,911 500,000 Fire Apparatus 1,289,460 1,289,460 708,636 SCBA Replacement 160,000 160,000 160,000 Station#46 Improvements 20,900 20,900 20,900 13,560,615 13,560,616 IIIMMM $1,832,065 of reserves used 940-11 BJB/bb 9-20-11 4 Final Adopted Budget 161 1 Ail INCOME DETAIL The District's Enabling Act grants the Board of Fire Commissioners the authority to assess a levy on property owners for fire protection, rescue and emergency service. The Collier County Property Tax Appraiser provides the appraised taxable value of all of the property within the District's boundaries. That estimated value is transmitted to the District via Form DR-420, which the District usually receives in June prior to the October beginning of a new fiscal year. The Board of Fire Commissioners establishes the millage rate, or taxing rate, up to the maximum allowable by the District's Enabling Act (1 Mil, or$1.00 for every$1,000 of appraised property value). This taxing rate is tentatively adopoted at the Tentative Budget Hearing, and finalized with the adoption of the final budget at the Final Budget Hearing. Both of these hearings are held in September. Ad Valorem revenue represents 95% of the District's total annual revenue, with the balance of revenue consisting of interest, cell tower and station rentals, and various fees identified below. The budget assumes the District will receive 95% of the total possible Ad Valorem assessed. The taxable property value for the fiscal year 2011-2012 reflects a decrease in the District's property value for the fourth consecutive fiscal year. This decrease in property value translates to a corresponding decrease in Ad Valorem revenue, also for the fourth consecutive year. The preliminary estimated taxable property value for the 2011-2012 year reflects a 3.4% decrease as compared to the 2010-2011 fiscal year. The cummulative decrease in the District's taxable property value since 2008 totals 23%, or$6.6 billion dollars. Unlike a County or a City, the District cannot increase its millage rate to compensate for a reduction in property value in order to generate the same revenue as was generated in the prior year. According to the Collier County Tax Appraiser's Certification of Taxable Value dated June 28, 2011 the Gross Taxable Value of the property in the District reflects a decrease in value of 3.4% as compared to the District's final adjusted property value in 2010. When new development is subtracted from the 2010 value, the percentage of decrease in value is even greater at 4.3%. This reduction in value, combined with a cap on the maximum millage rate contained within the District's Enabling Act, results in a decrease in revenue of 3.59%, even with the 1.00 millage rate adopted. Final Budget Hearing BJB/bb 9-14-11 1 161 1Al 001-3110-001-000, 002-000, 003-000 AD VALOREM - BUDGET LINE 1 Gross Taxable Value Per Form DR-420 $ 22,195,506,431 x 95% $ 21,085,731,109 Millage Rate - 1.00 Mil 1.00 Ad Valorem Revenue-11-12 (1.00 Mil) $ 21,085,731 10-11 Budget Amount: $22,125,736 Decrease In Ad Valorem Revenue as compared to 2010-2011 1,040,005 Final Budget Hearing BJB/bb 9-14-11 2 6 q Al 001-3610-101-000, 102-000, 104-000 INTEREST INCOME -BUDGET LINES 3,4 AND 5 Because Interest Income varies depending upon the national financial climate, an estimate has been made using an average of the last 4 years' receipts, recognizing upward or downward trends for the purpose of budgeting general interest. CD Interest revenue estimate is based on the District's current Certificates of Deposit which will mature during the 2011-2012 fiscal year, adding in estimates for interest generated by additional certificates of deposit purchased during the 11-12 fiscal year. Anticipated interest income for the 2011-2012 fiscal year represents a decrease of 26% as compared to the prior year's revenue. This decrease is based on the declining interest rate available for public fund accounts. Amended Budget Budget 2010-2011 2011-2012 Collier County Ad Valorem Interest $ - $ - General Interest $ 100,000 $ 110,000 CD Interest $ 150,000 $ 75,000 TOTAL $ 250,000 I $ 185,000 Final Budget Hearing BJB/bb 9-14-11 3 161 1 l 001-3420-903-000, 904-000, 905-000,906-000,908-000, 909-000, 912-000, 913-000, 915-000 001-3620-001-000, 002-000,003-001,001-3630-001-000, 001-3660-001-000,002-000 001-3690-902-001, 903-000,903-001, 903-002 OTHER INCOME-BUDGET LINES 7 -23 Other General Fund Income is comprised of various sources as identified below. For those income sources where no verification is possible, an average of the last 4 years' receipts is used, recognizing upward or downward trends. Hydrant Fees, Occupational License Fees, False Alarm Fees, Time Specific Inspection Fees and Key Box revenue were provided by the Fire Prevention Bureau. Miscellaneous Revenue for 2011-2012 reflects a decrease of 8% as compared to the prior year's budgeted amount. This decrease in budgeted revenue is due to the reduction of anticipated miscellaneous revenue and reimbursements and false/malfunctioning alarm fees, and is based on anticipated receipts for the 2010-2011 fiscal year. Amended Budget Budget 2010-2011 2011-2012 Flow Test $ 3,000 $ 5,000 Inspection - Thrust Block $ - $ - Reinspections $ - $ 5,000 Donations $ - $ - Occupational License Inspections $ 35,000 $ 40,000 Hydrant Maintenance Fees $ 2,500 $ 10,000 Key Boxes $ 4,000 $ 2,000 Reimburseable Training/Overtime $ 5,000 $ 10,000 Miscellaneous Income $ 15,000 $ 10,000 Miscellaneous Reimbursements/Refunds $ 81,078 $ 105,000 Cell Tower Rent $ 51,207 $ 51,207 EMS Rental $ 26,310 $ 26,310 Sun Century Rental $ 36,000 $ 36,000 False/Malfunctioning Alarm Fees $ 25,000 $ 10,000 (TOTAL I $ 284,095 I $ 310,517 Final Budget Hearing BJB/bb 9-14-11 4 1611 1 001-3630-001-000 FIREWATCH FEES-BUDGET LINE 6 Firewatch Fees are charged to entities requiring the presence of certified firefighters to perform watch over their fire safety systems in the event of mechanical malfunction, construction or other factors. Special Event Firewatch Fees are charges for the same services performed during a special event, such as a concert or theatrical performance. Projection for Firewatch Fees is computed using an average of the last four years' receipts, recognizing upward or downward trends. Also factored into the estimate is the projected revenue for the current fiscal year, and projections provided by the Fire Marshall. The 2011-2012 budget provides for a an increase of 25% based on current year receipts for the 2010-2011 fiscal year. Amended Budget Budget 2010-2011 2011-2012 'TOTAL $ 20,000 I $ 25,000 I Final Budget Hearing BJB/bb 9-14-11 5 161 1 Ail INCOME RECAP PROJECTED FUND BALANCE CARRIED FORWARD: Budget Budget Cash Reserve at 9-30-10 and Budgeted at 9- 30-11: 2010-2011 2011-2012 Designated $ 15,392,680 $ 13,560,615 Undesignated Total at 9-30-10 and 9-30-11 $ 15,392,680 $ 13,560,615 PROJECTED REVENUE - 1.00 Mil AD VALOREM TAX REVENUE $ 22,125,736 $ 21,085,731 ESTIMATED INTEREST $ 250,000 $ 185,000 ESTIMATED FIREWATCH FEES $ 20,000 $ 25,000 ESTIMATED OTHER INCOME $ 284,095 $ 310,517 TOTAL INCOME ESTIMATED $ 22,679,831 $ 21,606,248 PROJECTED FUND BALANCE AT 9-30-10 AND 9-30-11 $ 15,392,680 $ 13,560,615 TOTAL FUNDS AVAILABLE FOR 2010-2011 AND 2011-2012 $ 38,072,511 $ 35,166,863 Decrease in Funds Available-2011-2012 versus 2010-2011 $ 2,905,648 Decrease in available funds - use of cash reserves 2010-2011 $ 1,832,065 Decrease in Revenue 2011-2012 $ 1,073,583 Total Decrease In Funds Available $ 2,905,648 Final Budget Hearing BJB/bb 9-14-11 6 161 11 EXPENDITURES Expenditures of the General Fund are categorized as follows: Amended Budget Budget 2010-2011 2011-2012 Personnel $ 21,281,486 $ 20,213,137 Operating $ 2,942,410 $ 3,127,386 Debt Service $ - $ - Capital $ 288,000 $ 164,000 (Total Expenditures $ 24,511,896 I $ 23,504,523 I Personnel related expenditures constitute 86% of the total budgeted expenses for the 2011-2012 fiscal year, the same percentage of total expenses for the 2010-2011 fiscal year. Total personnel expenses for 2011-2012 reflect a decrease of$1,068,349, as compared to the personnel expenses for the 2010-2011 fiscal year. This decrease is a result of the 2010-2011 Early Retirement Incentive and the resulting vacant positions which are not being filled, a decrease in the contribution rate to FRS, a 3% reduction in Chapter 175 Firefighter Pension Contributions due to an employee contribution, and a reduction in health insurance benefits saving the District in excess of $640,000. The District and Local 2297 have worked in cooperation to meet the challenges of the reduction in revenue, and through Union concessions, have reduced personnel costs by almost over$1 million this year alone. Operating expenses represent those costs associated with operating and maintaining District's facilities and operations. The operating expenses contained within the 2011-2012 budget represent an increase of $184,976, as compared to the 2010-2011 budgeted operating expenses. This increase is largely due to an anticipated increase in building maintenance costs since capital expenditures related to building improvements have been severely limited during the last few years. The District has no debt at October 1, 2011, and does not anticipate incurring any during the course of the 2011-2012 fiscal year. Therefore, there is no required provision for debt service payment. 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 2011-2012 budget represent a decrease of $124,000 or 43% as compared to the prior year's expenditures. This decrease is due to the elimination of all capital expenditures not identified as immediate priorities of the District. Total budgeted expenditures of the General Fund for the fiscal year 2011-2012 reflect a decrease of$1,007,373, or 4.11% as compared to total General Fund budgeted expenses for the prior year. Final Budget Hearing BJB/bb 9-14-11 7 161 1 A 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 2012-2012 year are based on the addition of no new positions and no increase to current pay scales. 001-5220-012-000. 012-002 SALARY-PERSONNEL AND PREVENTION -BUDGET LINES 30 AND 31 Amended Budget Budget ELECTED OFFICIALS 2010-2011 2011-2012 Commissioners 5 5 TOTAL ELECTED OFFICIALS 110-11 5 111-12 5 ADMINISTRATION PERSONNEL Fire Chief 1 1 Assistant Chief-Support Operations 0 0 Assistant Chief- Emergency Operations 1 1 Assistant Chief-Administrative Services 1 1 Deputy Chief Operations 0 0 Deputy Chief of Fleet& Equipment 1 0 Deputy Chief of Safety&Training 1 0 Deputy Chief of Special Operations & Safety 0 1 Deputy Chief of Projects & Facilities Mgmt. 1 0 Deputy Chief of Prevention and Life Safety 0 1 Deputy Chief of Medical Services & Corn. Rel. 1 1 Officer Manager 0 0 Public Information Officer* 1 1 HR Generalist 1 1 Accounts Payable/Receivable Accountant 1 1 Administrative Assistants 2 2 Data Entry Clerk 0 0 Facility Coordinator 0 1 Maintenance Worker 1 0 Custodian 0 0 Fleet Mechanic 1 1 Fleet Technician 1 1 Computer Network Administrator 1 1 Part-Time Data Base Technician 0 0 TOTAL ADMINISTRATIVE PERSONNEL 1 10-11 16 111-12 15 Note: Public Information Officer Hours Reduced to 30/week, but still considered full-time Final Budget Hearing BJB/bb 9-14-11 8 1611 Al Amended Budget Budget 2010-2011 2011-2012 FIRE PREVENTION Fire Marshal 1 1 Deputy Fire Marshals 2 2 Fire Inspectors 9 7 Inspector/Public Education 1 1 Administative Assistants 2 2 (TOTAL FIRE PREVENTION PERSONNEL 1 10-11 15 1 11-12 13 TRAINING Battalion Commander of Training 1 1 'TOTAL TRAINING 1 10-11 1 1 11-12 1 I (Plus 3 Captains on Shift Reflected Below) SPECIAL OPERATIONS Battalion Chief of Facilities 1 1 'TOTAL SPECIAL OPERATIONS 1 10-11 1 1 11-12 1 EMS COORDINATOR Captain 1 1 'TOTAL EMS COORDINATOR 1 10-11 1 1 11-12 1 I EMS TRAINING LIEUTENANT EMS TRAINING LIEUTENANT 0 1 'TOTAL EMS TRAINING LIEUTENANT I 0 1 1 I LOGISTICS Captain 1 1 'TOTAL LOGISTICS 1 10-11 1 1 11-12 1 I OPERATIONS Battalion Chiefs 3 3 Captains 10 10 Lieutenants 20 20 Engineers 33 33 Firefighters 45 44 (TOTAL SHIFT PERSONNEL 110-11 111 1 11-12 110 I Note: Budgetary provision made for employees paid under Early Retirement Incentive Final Budget Hearing BJB/bb 9-14-11 9 161 i TOTAL EMPLOYEES/ELECTED OFFICIALS: Budget Budget 2010-2011 2011-2012 Sworn FF 132 Civilian 11 11 Commissioners 5 5 Full Time Emp. 146 142 Part Time -0- 1 Commissioners 5 5 'TOTAL PERSONNEL 1 10-11 151 1 11-12 148 GENERAL FUND $ 10,969,698 $ 10,863,448 PREVENTION $ 695,373 $ 694,865 INSPECTION (See Insp. Fee Fund Budget) $ 439,989 $ 434,163 'TOTAL SALARIES $ 12,105,060 ' $ 11,992,476 1 Final Budget Hearing BJB/bb 9-14-11 10 1611A . 001-5220-011-000 BOARD OF FIRE COMMISSIONERS-SALARIES-BUDGET LINE 32 The Board of Fire Commissioners is a five-member Board elected by the voters residing in the District. Each Commissioner must be a resident of the District, and serves a four year term. The Board holds a monthly public meeting the second Thursday of each month to set policy, approve budgetary actions and provide direction and guidance to staff. Additionally, the Board conducts special meetings, workshops and hearings as needed throughout the year. The annual salary for Commissioners is established by Florida Statute, and has remained constant since 1996. Budget Budget 2010-2011 2011-2012 Position Annual Salary Annual Salary Chairman $ 6,000 $ 6,000 Vice-Chairman $ 6,000 $ 6,000 Secretary/Treasurer $ 6,000 $ 6,000 Commissioner $ 6,000 $ 6,000 Commissioner $ 6,000 $ 6,000 (Total $ 30,000 I $ 30,000 I BOARD OF FIRE COMMISSIONERS-OTHER BENEFITS -BUDGET LINES 56 AND 65 Florida Statute establishes the independent fire district's responsibility to provide benefits for elected officials. 001-5220-023-005 Budget Budget Health and Dental Ins. 2010-2011 2011-2012 Annual Cost: 1 Commissioners-Self/Spouse $ 14,141 $ 10,143 2 Commissioners - Family $ 36,814 $ 25,756 2 Commissioner-Self $ 10,044 $ 14,851 $ 60,999 $ 50,750 Life Ins. Annual Cost: $ 105 $ 105 Total-Health/Dental/Life $ 61,104 $ 50,855I Final Budget Hearing BJB/bb 9-14-11 11 161 1 A 1 001-5220-022-008 RETIREMENT-COMMISSIONERS -BUDGET LINE 65 As of June 1, 2003, all elected officials participate in the Florida Retirement System. The Division of Retirement requires that all contributions to this plan be made by the employer. Estimated contribution requirements for the 2011-2012 budget are arrived at by multiplying the budgeted salary for the Commissioners by the Elected Officials contribution rate established by the Division of Retirement. Amended Budget Budget 2010-2011 2011-2012 $ 5,592 $ 4,273 TOTAL . I $ 5,592 I $ 4,273 10-11 Total -$5,592 Amended Budget Budget SUMMARY-COMMISSIONERS 2010-2011 2011-2012 SALARIES $ 30,000 $ 30,000 HEALTH/DENTAL/LIFE INS. $ 61,104 $ 50,855 RETIREMENT $ 5,592 $ 4,273 TOTAL I $ 96,696 $ 85,128 Final Budget Hearing BJB/bb 9-14-11 12 1 611A1 001-5220-016-015-010 ON CALL PAY-BUDGET LINE 33 Members of the collective bargaining unit who are assigned to an on call status received $1.50 per hour for all hours on call per the Collective Bargaining Agreement. Estimated costs are based on current year actual costs. Amended Budget Budget 2010-2011 2011-2012 TOTAL I $ 10,000 I $ 10,000 Final Budget Hearing BJB/bb 9-14-11 13 1, 0 l r. A11 001-5220-015-000, 002 PROFESSIONAL PAY-BUDGET LINES 34&35 Professional Pay is compensation to those employees who maintain an additional qualification to perform other emergency or job related responsibilities, and include the following categories establishing the area of expertise, the certfication and the annual amount provided. The compensation amount is established via the Collective Bargaining Agreement for bargaining unit employees. Amended Budget Budget 2010-2011 2011-2012 EMS Degree $ 21,200 $ 25,200 Fire Degree $ 76,200 $ 76,200 Fire Instructor/Fire Officer $ 3,900 $ 3,900 Fire Investigator/Fire Inspector $ 4,700 $ 4,700 MAKO Tech $ 2,640 $ 2,640 Nozzle Tech $ 1,200 $ 1,800 Team Leaders $ 14,400 $ 14,400 Asst. Team Leaders $ 10,560 $ 10,560 New Certifications, Including FIELD TRAINING OFFICERS $ 9,600 $ - ITOTAL $ 144,400 I $ 133,220 GENERAL $ 130,000 $ 121,820 PREVENTION $ 4,800 $ 1,800 INSPECTION FEE FUND (See Insp. Fee Fnd. Bud) $ 9,600 $ 9,600 'TOTAL I $ 144,400 I $ 133,220 Final Budget Hearing BJB/bb 9-14-11 14 161 4f ; 1 . 001-5220-014-000,001,002,003,004,005,006, 007 008 OVERTIME-BUDGET LINES 37 -45 Overtime is paid to meet minimum manning shift requirements, when qualified replacement personnel are required to fill position vacancies caused by illness, vacation, education, and kelly days, and in the event of a District wide emergency. Overtime includes regular overtime, firewatch, special teams, fire prevention, beach patrol, paramedic training, instructors for District training and the CERT Team, administration, and reimbursable training by the State or other agencies. The 2011-2012 budget reflects a detailed breakdown of operational, administration and fire prevention overtime. Amended Budget Budget Overtime-Operations 2010-2011 2011-2012 Call Back $ 7,000 $ 7,000 Held Over $ 10,500 $ 10,500 On Call Safety Officer $ 2,000 $ 2,000 Radio Repair& Maintenance $ 7,000 $ 7,000 Staffing $ 152,000 $ 152,000 PMD Min. Staffing $ 5,000 $ - Air Compressor Repair $ 2,000 $ 2,000 Nozzle Repair $ 1,000 $ 1,000 General Operations (Including Staffing Maintenance) $ 283,500 $ 298,500 TOTAL-OVERTIME-OPERATIONS $ 470,000 I $ 480,000 'TOTAL-OVERTIME-PREVENTION I $ 18,000 I $ 20,000 Overtime-Beach Patrol $ - $ - ITOTAL-OVERTIME-BEACH PATROL $ - � $ - I Overtime-Firewatch TOTAL-OVERTIME-FIREWATCH $ 30,000 I $ 25,000 (TOTAL-OVERTIME-ADMINISTRATION $ 1,000 I $ 7,000 I Final Budget Hearing BJB/bb 9-14-11 15 X61 1 A' 1 Amended Budget Budget Overtime-Training 2010-2011 2011-2012 Training (Instructors) $ - $ - CERT (Instructors) $ - $ - 'TOTAL-OVERTIME-TRAINING I $ - $ - Overtime-Special Teams Dive Team -28 Hours Per Contract $ 37,466 $ 29,601 HazMat- 36 Hours Per Contract $ 61,996 $ 53,167 TRT-60 Hours Per Contract $ 93,261 $ 77,570 Boat Team -21 Hours Per Contract $ 15,247 $ 15,808 TOTAL I $ 207,970 I $ 176,146 Overtime-Paramedic Training The financial provision for paramedic overtime training will provide for required traininng and the resulting overtime for the District's paramedics. $ 70,000 $ - 'TOTAL I $ 70,000 I $ - I 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. $ 1,000 $ 10,000 (TOTAL I $ two J $ 10,000 I Final Budget Hearing BJB/bb 9-14-11 16 1611 Al f 001-5220-015-005 TRAINING BONUS-BUDGET LINE 46 Members of the Dive Rescue Team, Technical Rescue Team, Hazmat Team, and Boat Rescue Team who complete 70% of their training receive an annual bonus of$300 each, paid September 30, paid on September 30, per the Collective Bargaining Agreement. Additionally, the Collective Bargaining Agreement provides for one time bonus payments for attaining certain certifications. Amended Budget Budget 2010-2011 2011-2012 HazMat(35 Members) $ 10,200 $ 10,500 TRT (30 Members) $ 8,700 $ 9,000 Boat Rescue (16 Members) $ 4,500 $ 4,800 Dive Rescue (27 Members) $ 7,500 $ 8,100 Bonuses for State Certifications $ 14,100 $ 12,600 TOTAL ( $ 45,000 I $ 45,000 001-5220-015-001 EMPLOYEE HOLIDAY PAY-BUDGET LINE 36 Holiday pay is paid to bargaining unit personnel on shift pursuant to the terms of the Collective Bargaining Agreement. Each shift employees is paid for 11 holidays, 8 hours per holiday, or a total of 88 hours. The paid holidays consisting of New Year's Day, Martin Luther King, Jr.Day, President's Day, Memorial Day, July 4th, Labor Day, Veteran's Day, Thanksgiving Day, Day After Thanksgiving, Christmas Eve and Christmas Day. Payment is made September 30 annually. Budget Budget 2010-2011 2011-2012 $ 288,748 $ 285,246 TOTAL I $ 288,748 1 $ 285,246 Final Budget Hearing BJB/bb 9-14-11 17 161b1 Al 001-5220-015-003, 006 EMPLOYEE SICK TIME PAYOUT-BUDGET LINES 48&49 Pursuant to the terms of the Collective Bargaining Agreement and Section 10 of District Policies, employees are paid for earned, unused sick time as of September 30 of each fiscal year at 100% of their hourly rate. Employees have the option of receiving payment for all unused sick time, or transferring a portion of the time to personal time for future use. The number of hours which may be transferred to an employee's personal time bank , as well as the maximum accrual of personal time, is defined in the Collective Bargaining Agreement and Section 10 of District Policies. For budgeting purposes, 65 percent of the maximum pay out for all employees is used. Amended Budget Budget 2010-2011 2011-2012 GENERAL FUND $ 503,289 $ 505,000 PREVENTION $ 20,648 $ 22,000 INSPECTION (See Insp. Fee Fund Budget) $ 17,234 $ 15,000 TOTAL I $ 541,171 I $ 542,000 001-5220-015-004 EMPLOYEE VACATION PAYOUT-BUDGET LINE 47 Upon separation from the District or upon entering the Florida Retirement System DROP program, employees are paid for their accrued, earned unused vacation hours (up to a maximum of 500 hours) at their hourly rate, pursuant to the Collective Bargaining Agreement and District Policies. Employees accepting the Early Retirement Incentive are entitled to vacation pay on final payment. Amended Budget Budget 2010-2011 2011-2012 $ 120,000 $ 59,000 TOTAL $ 120,000 I $ 59,000 Final Budget Hearing BJB/bb 9-14-11 18 1614 A 1 001-5220-022-000,002, 003,004, 001-5220-022-005 RETIREMENT-BUDGET LINES 61 -66 The employees of the District participate in one of two retirement plans-the Chapter 175 Firefighters' Pension Plan, or the Florida Retirement System. All certified firefighters hired prior to January 1, 1996, and all elected officials and administrative staff participate in the Florida Retirement System (FRS). Pursuant to requirements of the Division of Retirement, all contributions to this plan must be made by the employer. Contribution rates are established by the Division of Retirement, and are effective for their fiscal year, which runs from July 1 to June 30. Contribution rates for the period of July 1, 2011 through June 30, 2011 are substantially lower than in the prior year due to the statutory requirement for FRS employees to contribution 3% of pensionable wages to FRS. This employee contribution results in a substantial savings to the District. Estimated budgeted costs are determined by multiplying anticipated wages of participating employees by the appropriate contribution rate for those employees participating in the Florida Retirement System (FRS) and by multiplying wages by the contribution rate identified by the Pension Plan actuary for those employees participating in the Chapter 175 Firefighters' Pension. Florida Retirement System Amended Budget Budget FRS Retirement Rates 2010-2011 2011-2012 Special Risk $ 972,283 $ 692,852 DROP $ 17,813 $ 36,180 General Employees $ 41,087 $ 32,768 Elected Officials See Budget Line#57 See Budget Line#57 Total Participants - 11-12 - 54 GENERAL FUND $ 974,954 $ 715,620 PREVENTION $ 56,229 $ 46,180 INSPECTION FUND (See Insp. Fee Fund Budget) $ - $ TOTAL $ 1,031,183 I $ 761,800 Final Budget Hearing BJB/bb 9-14-11 19 1611 Al Chapter 175 Firefighters' Pension All firefighters hired by the District after January 1, 1996 participate in the Chapter 175 Firefighters' Pension Plan. Contributions to the plan are funded partially by State Premium Tax Funds, with the balance paid by the District. Currently, the District may utilize up to $1.746 million annually of those state funds to offset the District's required contribution, as determined by an annual actuarial study prepared on behalf of the Pension Plan's Board of Trustees and as the result of collective bargaining in 2007. Effective October 1, 2011, plan participants are required to contribute 3% of pensionable wages to the Chapter 175 plan, which results in a reduction to the District's contribution rate. Amended Budget Budget 2010-2011 2011-2012 Estimated Contribution Rate - 27.75% Total Participants - 100 GENERAL $ 2,116,361 $ 2,199,444 PREVENTION $ 153,836 $ 229,600 INSPECTION (See Inspection Fee Fund Budget) $ - $ - TOTAL I $ 2,270,197 I $ 2,429,044 Final Budget Hearing BJB/bb 9-14-11 20 16iiAA1 001-5220-021-000,001 SOCIAL SECURITY-BUDGET LINES 50&51 Employers are required to pay social security taxes at the rate of 6.20% on all wages up to a maximum of$106,800 per employee, and medicare taxes at the rate of 1.45% on all wages paid to employees. For budgetary purposes, the total wages budgeted are multiplied by 6.20% and 1.45% to arrive at the estimated social security contribution for the 2011-2012 fiscal year. Amended Budget Budget 2010-2011 2011-2012 GENERAL $ 954,867 $ 964,738 PREVENTION $ 64,644 $ 59,137 INSPECTION (See Inspection Fee Fund Budget) $ 35,551 $ 33,266 ITOTAL I $ 1,055,062 I $ 1,057,141 001-5220-024-000, 001 WORKERS'COMPENSATION INSURANCE-BUDGET LINES 59&60 The District provides worker's compensation insurance coverage for all employees as required by law. One hundred percent of all wages paid are subject to worker's compensation, except for overtime. Only two-thirds of overtime paid is subject to worker's compensation. Amended Budget Budget 2010-2011 2011-2012 GENERAL $ 348,466 $ 375,000 PREVENTION $ 33,011 $ 15,000 INSPECTION (See Inspection Fee Fund Budget) $ - $ - I TOTAL $ 381,477 ( $ 390,000 I Final Budget Hearing BJB/bb 9-14-11 21 16I '1 A l 001-5220-023-001,004 SHORT TERM/LONG TERM DISABILITY-BUDGET LINES 52 &53 Pursuant to the Collective Bargaining Agreement and District Policies, short term (6 months) and long term disability insurance is provided for all employees, excluding elected officials. All premiums are fully paid by the District. The District self insures short term disability coverage. Wages up to a maximum of$1,200 per week are subject to short and long term disability benefits. Cost estimates for budgetary purposes are based on current rates. Amended Budget Budget 2010-2011 2011-2012 GENERAL $ 30,000 $ 30,000 PREVENTION $ 16,000 $ 15,000 INSPECTION (See Inspection Fee Fund) $ - $ - TOTAL I $ 46,000 I $ 45,000 Final Budget Hearing BJB/bb 9-14-11 22 16 001-5220-023-000, 003,005 LIFE/DENTAL/HEALTH INSURANCE-BUDGET LINES 54-56 For the last several years, representatives of administration and the Local have worked cooperatively to restructure the health insurance plan to reduce costs for the District. By changing the plan design and moving to a higher deductible, the District has saved over$1.4 million dollars over the last two years. This year, plan savings alone exceed $600,000. The savings has been achieved by increasing the plan deductible and eliminating dental and vision insurance. Amended Budget Budget 2010-2011 2011-2012 LIFE INSURANCE Annual Cost Annual Cost Employees ($50,000) $ 21,808 $ 21,808 Retirees ($5,000) $ 135 $ 135 Commissioners ($5,000) $ 75 $ 75 Total-Life Insurance $ 22,018 $ 22,018 HEALTH INSURANCE General $ 2,329,000 $ 1,768,568 Prevention $ 209,896 $ 158,397 Commissioners $ 61,104 $ 50,855 Inspection $ - $ - (TOTAL-Life&Health Insurance I $ 2,600,000 I $ 1,999,838 001-5220-023-009 POST EMPLOYMENT HEALTH ACCOUNT EMPLOYER CONTRIBUTION - BUDGET LINE 58 In 2007-2008, the District established a Post Employment Health Plan to provide funds for eligible employees' health insurance costs after retirement. The plan is solely employer funded. The District makes an annual contribution of$7,000 per eligible employee. Elgibility is established by Article 21 of the Collective Bargaining Agreement and District Policy Section 14. Current criteria requires an employee to have twenty years of service to be eligible for a District contribution. For those employees with twenty five years of service, a one time election was made to participate in the Post Employment Health Plan or retain the former post retirement benefit of District premium supplementation. The 2010-2011 budgeted amount reflects the District's annual $7,000 for all eligible employees, as well as the possible one time pay out for employees eligible to retire. Amended Budget Budget 2010-2011 2011-2012 TOTAL I $ 265,000 I $ 184,000 Final Budget Hearing BJB/bb 9-14-11 23 16I Al 001-5220-023-002 EMPLOYEE PHYSICALS-BUDGET LINE 68 All personnel employed under the terms of the Collective Bargaining Agreement and all sworn employees covered by Section 25.03 of the District Policies are required to undergo an annual physical performed by the District physician consisting of specified criteria. These services are billed through the employee's health insurance under the wellness provision. Any costs for required components of the physical not covered by the wellness provision of the health insurance plan are paid for by the District. Pursuant to the terms of Section 25.03 of District Policies, all non-sworn administrative staff have the option of an annual physical, which is funded in the same manner as those provided for bargaining unit employees. The District also provides fit for duty and pre-employment physical exams, via the District Physician. The District pays 100% of these costs. Estimated costs for the 2011-2012 fiscal year are based on the cost for each category of physical exam provided pursuant to the agreement between the District and the District Physician, Dr. Paul Hobaica. Amended Budget Budget 2010-2011 2011-2012 (TOTAL I $ 45,000 I $ 35,000 001-5220-099-007 RETIREMENT RECOGNITION-BUDGET LINE 69 The 2011-20121 General Fund Budget contains provision for an expenditure of$1,000 to provide retirement recognition acknowledgments pursuant to District Policy. Amended Budget Budget 2010-2011 2011-2012 TOTAL I $ 2,000 I $ 1,000 001-5220-025-000 UNEMPLOYMENT INSURANCE-BUDGET LINE 67 The District is self-insured for unemployment claims; that is, the State pays the approved claim based on their criteria and the District is required to reimburse the State for the claim. The 2011- 2012 budget contains provision for compensation any former employees who may utilize unemployment benefits. Amended Budget Budget 2010-2011 2011-2012 ITOTAL $ - I $ 5,000 Final Budget Hearing BJB/bb 9-14-11 24 16I1 Al OPERATING EXPENSES 001-5220-045-000 LIABILITY,AUTO AND BUILDING INSURANCE-BUDGET LINE 80 The District maintains general liability, auto, property, accident, sickness and umbrella coverage through VFIS Insurance Company. Cost projections are based on current premiums plus an additional 10%, the average increase in premiums over the last four years. Amended Budget Budget 2010-2011 2011-2012 (TOTAL I $ 250,000 ( $ 265,000 001-5220-041-001, 002,100 - 106 COMMUNICATIONS-BUDGET LINE 81 The Communications budgets lines provide for the District's expenditures for the repair and maintenance of all radios. The 2011-2012 budget reflects no change to the amount provided in the prior year's budget. Amended Budget Budget PARTS/REPAIRS 2010-2011 2011-2012 100 Portable Batteries $ 2,000 $ 2,000 VHF Mobile Radios $ 1,000 $ 1,000 Replacement Headsets $ 900 $ 900 Belt Clips $ - $ - Radio Cases $ - $ - Chargers $ 900 $ 900 Headsets for Engineer Portables $ - $ - Collar Microphones $ 1,000 $ 1,000 3 VHF Mobile Radios $ - $ - Repair $ 4,500 $ 4,500 (TOTAL $ 10,300 1 $ 10,300 I Final Budget Hearing BJB/bb 9-14-11 25 1614 Al l 001-5220-041-000, 041-111 - 121 TELEPHONE-BUDGET LINE 82 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 maintenace and Repair. Budgeted amounts represent the current year costs of all components, including contracts in effect for data lines and cell phone service. The 2011-2012 budgeted amount represents an increase of$8,100 or 5% as compared to the prior year budget. Amended Budget Budget 2010-2011 2011-2012 Station 40 $ 3,100 $ 3,100 Station 42 $ 2,800 $ 2,600 Station 43 $ 2,200 $ 2,200 Station 44 $ 6,900 $ 8,400 Station 45 (Includes ethernet connections) $ 80,000 $ 99,300 Station 46 $ 2,300 $ 2,300 Station 47 $ 2,600 $ 2,600 Taylor Road Facility $ 2,800 $ 2,500 Long Distance Service $ 2,800 $ 2,800 Data Lines (Embarq Contract) $ 6,800 $ - Cell Phones and Network Access-Apparatus $ 50,000 $ 45,600 Telephone Maintenance/Service $ 4,000 $ 5,000 Data Cards Miscellaneous (Including Other Locations) $ 2,000 TOTAL I $ 168,300 I $ 176,400 001-5220-043-000, 001 - 010 UTILITIES-BUDGET LINE 83 As with the provision for telephone services, the amount provided in the utilities budget line is determined by actual current year fiscal expenses. The 2011-2012 budget represents a decrease of$16,771, or 8% as compared to the prior year's budget. Amended Budget Budget 2010-2011 2011-2012 Station 40 $ 16,400 $ 17,500 Station 42 $ 13,500 $ 12,600 Station 43 $ 18,600 $ 17,600 Station 44 $ 20,700 $ 18,400 Station 45 $ 70,200 $ 67,050 Station 46 $ 23,850 $ 23,300 Station 47 $ 9,350 $ 7,900 Taylor Road $ 28,600 $ 26,200 Nursery Lane $ 1,500 $ 1,400 Carlisle $ - $ 979 Oakes Property $ 300 $ 300 Misc- Unforseen Costs Due to Vendor Adj. $ 7,000 $ 6,771 (TOTAL I $ 210,000 I $ 200,000 Final Budget Hearing BJB/bb 9-14-11 26 1 6 I 1 Al 001-5220-046-009, 046-100 - 103 VEHICLE MAINTENANCE AND REPAIR-BUDGET LINE 84 The District operates a vehicle and apparatus maintenance facility and employs two full time mechanics to service the fleet. The purchase of parts to accomplish these repairs, as well as other anticipated maintenance items and services, excluding fuel and oil, are reflected in this expense line. Additionally, the cost for external repair services is included to provide for services which cannot be performed at our facility. The 2011-2012 amount budgeted reflects an increase of$60,000 or 20% to accommodate the costs required for various rebuilds. Amended Budget Budget 2010-2011 2011-2012 Outside Repairs-Apparatus $ 34,000 $ 75,000 Apparatus Parts $ 190,000 $ 179,000 Annual Inspection of Ladders, Aerials and Pumps $ 5,000 $ 6,000 Rebuld Engine- E44 $ - $ 20,000 Rebuild Engine - P46 $ - $ 20,000 Rebuild Transmission - E42 $ - $ - Staff Vehicle Maintenance $ 71,000 $ 60,000 'Total $ 300,000 I $ 360,000 Final Budget Hearing BJB/bb 9-14-11 27 jôiiA1 to.4 001-5220-046-010, 013, 146-101 -224 BUILDING MAINTENANCE-GENERAL-BUDGET LINE 85 The District operates and maintains 7 fire stations, administrative and fire prevention headquarters, and a shop/maintenance facility. Contained within Budget Line 65 - Building Maintenance - General are provisions for routine repair and maintenance items and services for all of the District's facilities. Service needs vary from weekly, monthly and annually, to an as needed basis. Some service or maintenance/repair items cannot accurately be assigned to a specific station. It is difficult to anticipate which station might need glass replaced, for example, or overhead door repair. Therefore, this line provides for repair and maintenance of items by type of service or repair, rather than by location of facility. The amount budgeted in 2011-2012 reflects an increase of$17,600 as compared to the the prior year's budget. This increase is due to the inclusion of payment to an outside vendor resulting from reduction in staff. Amended Budget Budget 2010-2011 2011-2012 Outside Maintenance-All Facilities Lawn Service - (Inc. sprinklers/weed/fert.) $ 45,000 $ 50,000 Landscape Maintenance $ 6,000 $ 5,000 Bay Door Service and Repair $ 5,000 $ 9,000 Glass Replacement $ 1,000 $ 1,000 Lift Station Service & Repair $ 5,500 $ 5,500 Pest Control $ 4,500 $ 4,500 Fuel Pump Service & Repair $ 2,000 $ 2,000 Generator Repairs and Service $ 8,000 $ 8,500 Fuel Tank Repair/Service $ 3,000 $ 3,000 Lake Maintenance and Repair(St. 45) $ 3,000 $ 2,000 Lawn Sprinkler Repair $ 3,000 $ 2,500 Outdoor Electric Repair& Service $ 3,000 $ 3,000 Miscellaneous Outside Repairs $ 5,000 $ 12,000 Replace NC Comp/Handler $ - $ 9,000 Training Tower Maintenance $ 2,000 $ 5,000 Vacant Property Maintenance $ 6,000 $ 10,000 Exotic Vegetation Removal $ 5,000 $ - Total-Outside $ 107,000 $ 132,000 Final Budget Hearing BJB/bb 9-14-11 28 4 1611A1 Inside Maintenance-All Facilities Electrical Repairs and Service $ 4,000 $ 9,000 Plumbing Repairs and Service $ 4,000 $ 3,000 A/C and Ice Machine Maintenance Contract $ 12,000 $ 12,000 A/C and Ice Machine Unexpected Repairs $ 6,000 $ 9,000 Air Conditioning-Duct Repair/Inspection/Clg. $ 5,000 $ 3,000 Appliance Repair and Service $ 3,000 $ 2,500 Fire Alarm Testing/Monitoring $ 4,500 $ 5,100 Fire Alarm Repairs and Service $ 2,000 $ 2,500 Fire Sprinkler Testing $ 2,600 $ 2,700 Fire Sprinkler Repairs and Service $ 2,500 $ 2,500 Hood/Extinguisher Testing $ 2,300 $ 2,000 Hood/Extinguisher Repairs and Service $ 1,000 $ 1,000 Carpet/Furniture Cleaning $ 2,000 $ 1,500 Miscellaneous Inside Repairs $ 5,000 $ 12,000 Maintenance Tools and Equipment $ 2,000 $ 1,500 Maintenance Contract- Fitness Equipment $ 3,100 $ 4,500 General Maintenance Supplies $ 4,000 $ 3,000 Station Audio and Visual Equipment $ 1,000 $ 1,800 Carpet/Furniture Replacement (Non-Capital) $ - $ - Total-Inside Maintenance $ 66,000 $ 78,600 Inside/Outside - Handyman $ 30,000 (TOTAL I $ 173,000 I $ 240,600 The following budget lines represent expenditure amounts for individual stations. The 2011-2012 budget lines for indvidual stations reflect specific items which need to be purchased as identified by Support Services and a general amount for repair and maintenace, since these items cannot always be identified when the budget is created. 001-5220-046-300, 301 BUILDING MAINTENANCE-STATION#40-BUDGET LINE 86 Amended Budget Budget 2010-2011 2011-2012 Station Repair and Maintenance $ 2,000 $ 1,600 $ - (TOTAL I $ 2,000 I $ 1,600 Final Budget Hearing BJB/bb 9-14-11 29 161i Al 001-5220-046-302, 303 BUILDING MAINTENANCE -STATION#42-BUDGET LINE 87 Amended Budget Budget 2010-2011 2011-2012 Station Repair and Maintenance $ 2,000 $ 1,200 Computer in Lts. Office $ 800 Flag Pole/Parking Lot Light $ 300 Mattress $ 750 ITOTAL I $ 2,000 I $ 3,050 I 001-5220-046-304, 305, 306 BUILDING MAINTENANCE -STATION#43-BUDGET LINE 88 Amended Budget Budget 2010-2011 2011-2012 Station Repair and Maintenance $ 4,000 $ 1,000 Replace Carpet with Laminate $ 3,400 ITOTAL I $ 4,000 I $ 4,400 001-5220-046-307, 308 BUILDING MAINTENANCE-STATION#44-BUDGET LINE 89 Amended Budget Budget 2010-2011 2011-2012 Station Repair and Maintenance $ 2,000 $ 1,700 Laminate Floor in Day Room & Radio Room $ 5,000 Flagpole Light $ 300 $ - TOTAL $ 7,000 I $ 2,000 I Final Budget Hearing BJB/bb 9-14-11 30 16I1A1 001-5220-046-309, 310 BUILDING MAINTENANCE-STATION#45-BUDGET UNE 90 Amended Budget Budget 2010-2011 2011-2012 Station Repair and Maintenance $ 5,500 $ 4,500 Duct Work $ 4,500 Storage Unit- Men's Restroom $ 300 Laminate in Radio Room $ 3,100 $ $ - $ TOTAL $ 10,000 I $ 7,900 001-5220-046-311, 312 BUILDING MAINTENANCE -STATION#46-BUDGET LINE 91 Amended Budget Budget 2010-2011 2011-2012 Station Repair and Maintenance $ 1,500 $ 1,500 Gear Room A/C Unit $ 450 TOTAL $ 1,500 I $ 1,950 001-5220-046-313, 314 BUILDING MAINTENANCE -STATION#47-BUDGET LINE 92 Amended Budget Budget 2010-2011 2011-2012 Station Repair and Maintenance $ 2,300 $ 2,000 TOTAL $ 2,300 I $ 2,000 Final Budget Hearing BJB/bb 9-14-11 31 lou A � 001-5220-046-315 BUILDING MAINTENANCE-SUPPORT SERVICES-BUDGET LINE 93 Amended Budget Budget 2010-2011 2011-2012 Miscellaneous Maintenance Supplies $ 4,700 $ 3,000 Fleet Area Bay Lights $ 9,500 Washer& Dryer- Mechanics $ 800 'TOTAL $ 15,000 I $ 3,000 I EQUIPMENT REPAIR&MAINTENANCE The cost provisions for the repair and maintenance of fire, SCBA Compressor(formerly referred to by the brand name "MAKO"), fire equipment, computer equipment, and maintenance of the fire hydrants in the District are contained in the budget lines below. 001-5220-046-006, 600, 700 FIRE EQUIPMENT REPAIR& MAINTENANCE-BUDGET LINE 94 Amended Budget Budget 2010-2011 2011-2012 Scott Airpack Repairs &Annual Flow Test $ 12,000 $ 10,000 Hurst Equipment Repair& Maintenance $ 4,200 $ 4,200 Hose Testing $ 13,000 Normal Repair& Maintenance of Tools/Equip. $ 8,800 $ 4,000 'TOTAL $ 25,000 I $ 31,200 I 001-5220-046-007 SCBA COMPRESSOR REPAIRS-BUDGET LINE 95 Amended Budget Budget 2010-2011 2011-2012 Quarterly Maintenance Program $ 3,300 $ 3,300 Misc. Parts and Repairs $ 700 $ 700 (TOTAL I $ 4,000 I $ 4,000 I Final Budget Hearing BJB/bb 9-14-11 32 I6IIA1 if 001-5220-046-008 NOZZLE REPAIR&REPLACEMENT-BUDGET LINE 96 Amended Budget Budget 2010-2011 2011-2012 Nozzle Repair Parts $ 1,500 $ 1,500 TOTAL I $ 1,500 I $ 1,500 001-5220-051-002, 100 - 105 COMPUTER MAINTENANCE-BUDGET LINE 97 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. The 2011-2012 budgeted total reflects an increase of $45,650, largely due to the inclusion ImageTrend and EMS Jane software needs. Amended Budget Budget ITEM 2010-2011 2011-2012 One Step Software Maintenance (Prevention) $ 4,500 $ 8,300 Motorola Maint. (Printrak& Premier MDC) $ 6,015 $ 6,015 Symantic Anti-Virus Software $ - $ 1,950 Red Alert Maintenance $ 7,000 $ 7,000 Communication Annual Software Renewal $ 700 $ 700 Website Hosting $ 100 $ 100 Backup Parts &Verizon Repeaters(Computers in Apparatus) $ 8,600 $ 2,000 Email Annual Renewal $ 2,600 $ 15,000 ImageTrend CAD Interface $ - $ 5,000 ImageTrend EMS Per Call Report Charge $ - $ 10,000 GIS Anno Mapping Upgrade/Maint. $ 7,500 $ 7,500 Astaro Firewall Maintenance $ 4,000 $ 4,000 EMS Jane Software $ - $ 20,000 Trend-Micro Gateway Security $ 1,400 $ 5,000 Barracuda Annual Backup $ - $ 500 Cummings Software-Shop $ 2,000 $ 2,000 Computer Workstation Replacements $ 15,000 $ 10,000 Software Licenses $ 2,500 $ 2,500 Great Plains Maintenance $ 4,000 $ 4,000 Total $ 65,915 $ 111,565 Hardware Miscellaneous Hardware & Software $ 5,000 $ 5,000 (TOTAL $ 70,915 I $ 116,565 Final Budget Hearing BJB/bb 9-14-11 33 1611 Al 001-5220-046-011, 800 HYDRANT MAINTENANCE-BUDGET LINE 98 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. The amount provided for in the 2011-2012 fiscal year includes payment to Collier County for the maintenance and ownership of all hydrants in the District located in front of backflow devices on the County's water lines. This payment is the final of three payments to the County. Following this fiscal year, no further contribution to the County will be required by the District, and the District will not be required to make any further contributions for repair, maintenance or replacement of these hydrants. The 2011-2012 budget reflects no increase in this budget lines as compared to the prior fiscal year. Amended Budget Budget 2010-2011 2011-2012 Hydrant Maintenance $ 20,000 $ 9,000 Contribution to County for Hydrant Maintenace for Hydrants in Front of Backflow Device $ 66,000 $ 66,667 Hydrant Repairs (Outside Vendor) $ 4,000 $ 14,333 TOTAL I $ 90,000 I $ 90,000 Final Budget Hearing BJB/bb 9-14-11 34 161J. Al 001-5220-052-004, 600 -604 EMERGENCY MEDICAUALS SERVICES/SUPPLIES-BUDGET LINE 99 The Board of Fire Commissioners has identified the ALS program as a District priority. The 2011- 2012 budget contains provision for the replacement of medical supplies necessary to provide the Advanced Life Support services to the residents of the District. Provision is also made for the annual maintenance on both the District and County owned Zoll Monitors, medical equipment repair and recertifications. The 2011-2012 budget reflects a decrease of$21,400, or 25%, as compared to the prior year's budget. Amended Budget Budget 2010-2011 2011-2012 Medical Supplies $ 63,400 $ 40,000 Medical Reporting Software System Maintenance See computer budget See computer budget Oxygen Refill and Service $ 8,500 $ 9,000 Medical Equipment Repair $ 1,000 Medical Protocol Printing $ - $ - ACLS/BLS Recertification $ - $ - Field Training Officers $ - $ - Miscellaneous $ - $ 1,900 Annual Zoll Monitor Maintenane- District Units $ 12,100 $ 12,700 TOTAL $ 85,000 $ 63,600 Note: Total cost to maintain ALS Program: 2010-2011 2011-2012 Supplies and Non-Capital Equipment $ 85,000 $ 63,600 Capital Purchases $ - Designated Reserves $ 250,000 $ - EMS Travel & Per Diem $ - $ - Field Training Officer- New Professional Pay $ - $ - Paramedic Training -Off Duty Overtime $ - $ - Recertifications $ 5,200 Paramedic College Courses/Seminar $ 37,400 $ 5,000 Medical Director $ 15,000 $ 48,000 $ 392,600 $ 116,600 Final Budget Hearing BJB/bb 9-14-11 35 1611A1 001-5220-051-000 OFFICE SUPPLIES -BUDGET LINE 100 The budget amount for this expense line was derived by comparing the average office supply expense for the last four fiscal years with the projected total expense for the current year. Amended Budget Budget 2010-2011 2011-2012 I TOTAL I $ 25,000 I $ 25,000 001-5220-051-003 OFFICE SUPPLIES-PREVENTION -BUDGET LINE 101 Amended Budget Budget 2010-2011 2011-2012 Fire Prevention/Inspection Forms and Contracts & Mis. Supplies $ 2,000 $ 3,000 $ - $ ITOTAL $ 2,000 I $ 3,000 Final Budget Hearing BJB/bb 9-14-11 36 1611 Al 001-5220-052-001, 100 - 102 PROTECTIVE GEAR-BUDGET LINE 102 The Protective Gear budget line provides for replacement of protective gear(excluding bunker pants and coat, which is identified as a capital asset), and the purchase of protective gear for new employees. This expense line also provides for the mandatory inspection, cleaning and repair of existing protective gear. The 2011-2012 budget reflects an increase of$9,000 or 30% as compared to the prior year's budget. Amended Budget Budget ITEM 2010-2011 2011-2012 Firefighter Gloves $ 2,500 $ 2,500 Nomax Hoods $ 500 $ 500 Suspenders $ 500 $ 500 Helmets $ 3,000 $ 3,000 Helmet Visors $ 500 $ 500 Inspection, Cleaning & Repair $ 13,000 $ 22,000 Extractor Maintenance $ 500 $ 500 Unexpected Gear Repair $ 1,500 $ 1,500 Wildland Gear $ 5,000 $ 5,000 Bunker Boots $ 3,000 $ 3,000 TOTAL $ 30,000 I $ 39,000 001-5220-052-002, 200 - 206 UNIFORMS-BUDGET LINE-LINE 103 Pursuant to Article 17 of the Collective Bargaining Agreement and Section 16 of District Policies, each bargaining unit and non-bargaining unit sworn employee is alloted a specific dollar amount per year for the purchase of uniforms. In addition the District also provides uniforms on a limited bases for administrative staff, and two polo shirts for each Fire Commissioner. This budget line also provides for the replacement of sworn employees' boots and badges required resulting from promotions. The 2011-2012 budgeted amount reflects no increase as compared to the prior year. Amended Budget Budget 2010-2011 2011-2012 Annual Uniform Allotman Per Contract $ 32,500 $ 32,500 Non-Bargaining Employees $ 5,000 $ 5,000 Honor Guard $ 2,000 $ 2,000 Commissioners $ 500 $ 500 (TOTAL $ 40,0001 $ 40,0001 Final Budget Hearing BJB/bb 9-14-11 37 1611 Al 001-5220-052-007 HURRICANE/EMERGENCY SUPPLIES-BUDGET LINE 104 This budget line provides for the purchase of items necessary to have on hand during a declared state of emergency, including chain saws, replacement blades, leasing of heavy equipment, and food and water for employees, other emergency service personnel and volunteers housed at District facilities. Amended Budget Budget 2010-2011 2011-2012 TOTAL I $ 5,000 I $ 5,000 001-5220-052-000, 301 -303 STATION SUPPLIES-BUDGET LINE 105 Provision for basic supplies for all stations is made within this budget line. The amount provided for in the 2011-2012 budget reflects a decrease of$1,000 as compared to the prior year. Amended Budget Budget 2010-2011 2011-2012 Cleaning & Maintenance Supplies $ 31,000 $ 30,000 $ - $ - (TOTAL I $ 31,000 I $ 30,000 001-5220-051-001 OFFICE EQUIPMENT(NON-CAPITAL)-BUDGET LINE 106 The Office Equipment (Non-Capital) budget line provides for the purchase of small office equipment (items with an individual cost of less than $1,000 such as printers and fax machines), printer cartridges and the lease and maintenance fees for photocopy machines. The 2011-2012 budget reflects no increase as compared to the 2010-2011 budgeted amount. The amount provided remains the same, largely due to the copier leases and maintenance agreements, which contractually do not decrease during the 2011-2012 year. Amended Budget Budget ITEM 2010-2011 2011-2012 Copier Leases & Maintenance $ 30,000 $ 30,000 Postage Machine Lease $ 1,000 $ 1,000 Printer Repair& Maintenance $ 3,000 $ 3,000 Printer Cartridges/Supplies $ 3,000 $ 3,000 Misc. Office Equip. $ 3,000 $ 3,000 (TOTAL $ 40,000 I $ 40,000 Final Budget Hearing BJB/bb 9-14-11 38 161141 1 1 001-5220-051-004 OFFICE EQUIPMENT-NON-CAPITAL-PREVENTION-BUDGET LINE 107 As with office supplies, the Fire Prevention Bureau submits an annual list of non-capital office equipment requirements for items specific to the Bureau. The 2011-2012 cost budgeted reflects a decrease of 50% as compared to the 2010-2011 budgeted amount. Amended Budget Budget 2010-2011 2011-2012 Miscellaneous Items $ 2,000 $ 1,350 TOTAL I $ 2,000 I $ 1,350 001-5220-064-001, 500 -505 FIRE EQUIPMENT-NON-CAPITAL-BUDGET LINE 108 Contained within the Fire Equipment (non-capital) budget line are provisions for the purchase of fire equipment with a cost of less than $1,000 per item. The amount provided for in the 2011-2012 budget reflects no increase as compared with the 2010-2011 budgeted amount. Amended Budget Budget 2010-2011 2011-2012 Class A Foam $ 4,500 $ 4,500 Class B Foam $ - $ - Batteries $ 2,500 $ 2,500 Absorbent $ 8,000 $ 8,000 Hand Tool & Small Equipment Replacement $ - $ - Replacement SCBA Bottles $ - $ - Hurst Hydraulic Hose Replacement $ 2,000 $ 2,000 Replacement Gauges for High Rise Packs $ - Fire Hose $ 30,000 $ 30,000 Dave Clark System (P45) $ - Misc. Items for New Engine $ - Miscellaneous Equipment $ 8,000 $ 8,000 TOTAL $ 55,000 I $ 55,000 Final Budget Hearing BJB/bb 9-14-11 39 161141 001-5220-052-008 SHOP EQUIPMENT/SUPPLIES -NON-CAPITAL-BUDGET LINE 109 The Shop Equipment-Non-Capital & Supplies budget line provides for the purchase of small equipment costing less than $1,000 and basic supplies for the shop/maintenance facility. The 2011-2012 budgeted amount reflects no increase compared to the prior year. Amended Budget Budget 2010-2011 2011-2012 Miscellaneous Small Tools and Equipment $ 2,000 $ 2,000 Shop Towels and Rags $ 500 $ 500 NFPA Books $ - $ - Electrical Terminal and Brass Assortment $ 4,500 $ 4,500 Miscellaneous Supplies (Oil, etc) $ - $ - (TOTAL $ 7,000 I $ 7,000 I 001-5220-052-009 WAREHOUSE/LOGISTICS SUPPLIES & EQUIPMENT-BUDGET LINE 110 The Warehouse/Logistics Supplies & Equipment budget line provides for supplies and small equipment required to operate the warehouse and logistics center for the District, including supplies to clean and maintain protective equipment. The 2011-2012 budgeted amount reflects no increase as compared to the 2010-2011 budget. Amended Budget Budget 2010-2011 2011-2012 Laundry Soap & Supplies for Bunker Gear $ 900 $ 900 Miscellaneous Shipping/Receiving Supplies $ 100 $ 100 (TOTAL $ 1,000 I $ 1,000 Final Budget Hearing BJB/bb 9-14-11 40 l6liAi 001-5220-031-000, 100 - 108 PROFESSIONAL FEES-BUDGET LINE 111 The District routinely utilizes a large variety of professional services, including legal, computer support, and the employee assistance program. Because the extent of services required cannot always be determined for the coming fiscal year, current year projections are used to estimate anticipated future costs, making allowances for fee increases. The 2011-2012 Professional Fees budget reflects an increase of$1,000 as compared to the prior year. Amended Budget Budget 2010-2011 2011-2012 Weiss, Serota $ 30,000 $ 25,000 Cardillo, Keith & Bonaquist $ 1,000 $ - Manson Law Group (Laura Donaldson) $ 85,000 $ 85,000 Markham, Norton, Mostettler& Co. (non-audit) $ 1,000 $ 1,000 GASB 45 Actuarial Study $ 8,000 $ 8,000 Computer Service $ 25,000 $ 25,000 Benefit Consultant $ 35,000 $ 36,000 Medical Director $ 15,000 $ 48,000 Miscellaneous Professional Fees $ 29,000 $ 2,000 TOTAL $ 229,000 I $ 230,000 001-5220-049-009 COLLIER COUNTY PROPERTY TAX APPRAISER'S FEES-BUDGET LINE 112 Estimated fees are computed based on the budget of the Collier County Propery Appraiser's Office, and are provided to the District via written corrrespondence from that office. These fees constitute the District's share of the Property Appraiser's annual budget, which is how the Property Appraiser is compensated for providing property tax assessments to the District. Amended Budget Budget 2010-2011 2011-2012 TOTAL I $ 181,571 I $ 195,010 Final Budget Hearing BJB/bb 9-14-11 41 161 , 1 Al 001-5220-049-000 COLLIER COUNTY TAX COLLECTOR FEES-BUDGET LINE 113 The Collier County Tax Collector receives an annual fee for collecting and distributing Ad Valorem taxes to the District. The cost is based on Section 192.091, Florida Statute, and utlizes a formula based on Ad Valorem collected. Amended Budget Budget 2010-2011 2011-2012 Estimated Tax Revenue $ 21,821,182 $ 21,085,731 Collector's Fees: 3% of first $50,000 $ 1,500 $ 1,500 2% on Balance ($21,035,731) $ 435,424 $ 420,715 Postage $ 2,500 $ 2,700 TOTAL I $ 439,424 I $ 424,915 001-5220-032-000 AUDITOR FEES-BUDGET LINE 114 The District is required by law to undergo an annual audit by an independent auditing firm and must submit an audited financial statement to the Auditor General on an annual basis. Estimated fees are based on current year expenditures and reflect a decrease of$5,000, or 8%. Amended Budget Budget 2010-2011 2011-2012 TOTAL I $ 65,000 I $ 60,000 Final Budget Hearing BJB/bb 9-14-11 42 16I1A1 001-5220-049-004 SPECIAL ASSESSOR'S FEE FOR ST.#44-WATER/SEWER-BUDGET LINE 115 This assessment reflects the District's portion of the water and sewer assessment allocated to Station#44 by the County. Collier County Emergency Services pays 38% of this assessment and the District pays 62% of the assessment. The amount provided for in the 2011-2012 budget reflects no increase based on the actual cost incurred during the 2010-2011 fiscal year. Amended Budget Budget 2010-2011 2011-2012 TOTAL I $ 5,000 I $ 5,000 001-5220-040-000, 101 - 105, 200, 300, 400, 500, 600, 700, 800 TRAVEL AND PER DIEM-BUDGET LINE 116 This account reflects all travel and per diem reimbursement expenses for all conferences, seminars and employee and Commissioner travel outside of the District boundaries. Because budget requests for training, seminars and conferences are submitted as much as one year in advance of the event, the exact location and associated travel costs are often unknown and therefore costs are estimated. Where possible, the associated expense budget line has been identified. The 2011-2012 budget reflects a decrease of$5,000, or 50%, as compared to the 2010-2011 budget. Amended Budget Budget Travel/Per Diem - Operations: 2010-2011 2011-2012 Training $ - $ - Emergency Medical Service $ - $ - Boat Team $ - $ - Dive Team $ - $ - TRT Team $ - $ - K-9 Team $ - $ - CERT Team $ - $ - HazMat $ - $ - Travel/Per Diem Operations $ - $ - Essential Travel, Including Legislative Session $ 10,000 $ 5,000 Travel/Per Diem - Prevention Training $ - $ - Travel/Per Diem - Administration/Commissioners/EVT $ - $ - Reimbursable Travel & Per Diem (Funded Training) $ - $ - Miscellaneous $ - $ - TOTAL I $ 10,000 I $ 5,000 Final Budget Hearing BJB/bb 9-14-11 43 1611 Al 001-5220-048-000 PUBLIC INFORMATION OFFICE-BUDGET LINE 117 The District employs one full time Public Information Officer, who is tasked with the development, implementation and coordination of all public information programs, including providing information to the media and maintaining the District's photographic records. The 2010-2011 budget reflects a decrease of$2,000 or 67% as compared to the prior year's budget. Amended Budget Budget ITEM DESCRIPTION 2010-2011 2011-2012 Annual Subscription-NDN $ 300 Annual Subscription-News Pr. $ 350 Enlargements $ - VCR Tapes-40 Packs $ - Picture Framing $ 250 Miscellaneous Supplies $ 500 $ 900 Newsletter $ 1,500 Total Items $ 2,900 $ 900 MEMBERSHIPS Florida Association of PlOs $ 50 $ 50 Florida CERT $ 50 $ 50 Florida Fire Chiefs Association $ - Total Memberships $ 100 $ 100 TOTAL $ 3,000 I $ 1,000 001-5220-048-001, 101 - 103 PUBLIC EDUCATION OFFICE-BUDGET LINE 118 The expenses provided in this budget line fund the public education programs offered throughout the year to the residents and visitors of the community, and includes the District's promotion of public safety. The 2011-2012 provision reflects a decrease of$14,000, or 58%, as compared to the 2010-2011 budget. Amended Budget Budget 2010-2011 2011-2012 Free Citizen's CPR Classes $ - $ - Super Sitter Course $ - $ - Halloween Open House $ 4,000 $ 3,000 General Fire Safety $ - Explorer Post#2297 $ - Venturing Crew#2001 Fire Safety Programs $ 15,000 $ 9,500 Pulic Awareness Education/Website $ 5,000 $ 2,500 TOTAL ( $ 24,000 I $ 15,000 Final Budget Hearing BJB/bb 9-14-11 44 1 6 1 1 A 001-5220-052-003 VEHICLE FUEL&OIL-BUDGET LINE 119 This expense line reflects vehicle fuel and oil for all District apparatus and vehicles. Because of the fluctuation of gasoline and diesel prices, and the inability to accurately predict what those prices will be in the coming fiscal year, especially in light of the recent significant increases, cost estimates for budgeting purposes have been made by based on current year expenditures Amended Budget Budget 2010-2011 2011-2012 DISTRICT VEHICLES 8 Engines 4 Aerials 1 Telesquirts 1 Water Tender 4 Brush Trucks 42 Staff Cars 2 Rescues 1 Reserve Engine 4 Boats 1 Antique Engine 2 ATVS (Beach) 3 SRUs TOTAL I $ 200,000 I $ 220,000 Final Budget Hearing BJB/bb 9-14-11 45 1611 Al 001-5220-054-911 TRAINING AND EDUCATION COURSES AND PROGRAMS BUDGET LINE 120 This budget line reflects payment of the cost of public college courses, Florida State Fire College courses, and paramedic college courses. These costs have been segreated from other training course costs to more easilty identify the cost of college level courses. The amount provided for in the 2011-2012 budget reflects a decrease of$57,400 or 64% as compared to the prior year's budget. This decrease is due to the elimination of the provision for paramedic certification courses. Amended Budget Budget 2010-2011 2011-2012 Florida State Fire College & Public College $ 22,200 $ 15,000 Paramedic Certification Courses $ 24,600 $ - TOTAL I $ 46,800 I $ 15,000 001-5220-054-001, 002, 201 -203, 301 -303, 701, 801 -806, 901 - 910 TRAINING COURSES/CONF. -BUDGET LINE 121 (09-10) COMBINED WITH 120(10-11) Operations: Amended Budget Budget Training Division 2010-2011 2011-2012 Specialty Training $ - $ - Instructor Development $ - $ - Recert (Peer Fitness) $ - Outside Instructors $ - Promotional Testing $ 10,000 $ 10,000 Unannounced Training $ - Firefighter Development $ - Total -Training Division $ 10,000 $ 10,000 Emergency Medical Services Emergency Medical Service Conferences $ - EMT/Paramedic Recert&Testing $ 5,200 $ 5,200 Total - Emergency Medical Services $ 5,200 $ 5,200 Final Budget Hearing BJB/bb 9-14-11 46 1611 4 1 4 Amended Budget Budget 2010-2011 2011-2012 Dive Team Med Dive- 08/09; IADRS Conference 09/10 $ - $ - DR II 08/09; CC SO Underwater Invest. 09/10 $ - Total - Dive Team $ - $ - HazMat Team Unidentified Conferences and Training $ - Total - HazMat Team $ - $ - Technical Rescue Team Outside Training $ - Training Adjuncts $ - Total -Technical Rescue Team $ - $ - Boat Team Unidentified Training and Recert. $ - Total - Boat Team $ - K-9 Search and Rescue Training Out of District Training $ - $ - Total - K-9 Search and Rescue $ - $ - Fire Prevention N I CET/FA/FS $ - Total - Fire Prevention $ - $ - Administration Payroll Certification Conference $ 500 $ 300 APA Year End Seminar $ - $ - HR Collier Monthly Seminars &Annual Conference $ 500 $ 500 Community Affairs Meeting $ - $ - Int. Assoc. of Fire Chiefs $ - $ - Facilities Training $ - $ - Mechanics Training - EVT $ 500 $ 500 Professional Development $ - $ 200 Leadership Collier $ - $ - FDIC $ - $ - Commissioners' Training $ - $ - FASD Conferences/Seminars $ 500 $ 500 IAFF Chiefs Conference $ - $ - Total -Administration $ 2,000 $ 2,000 TOTAL TRAINING COURSES/CONF. I $ 17,200 I $ 17,200 I (TOTAL TRAINING AND EDUCATION $ 64,000 $ 32,200 Final Budget Hearing BJB/bb 9-14-11 47 l6114i 1 001-5220-054-821 -830 TRAINING -SUPPLIES AND EQUIPMENT-BUDGET LINE 122 The expenses contained within this budget line are for the supplies and equipment required for operational training. The 2011-2012 budget reflects a decrease of$7,000 or 44%. Amended Budget Budget 2010-2011 2011-2012 Software and Videos $ - $ 1,000 Books (Including College Course Books) $ 1,000 $ 2,000 NFPA Access/E Subscription $ - $ - Propane $ 2,500 $ - Training Tower Maintenance Inc. in Bldg. Maint $ - Audio Visual Equipment $ - $ - Smoke Machine Supplies $ - $ 2,000 Props and Training Supplies $ 1,000 $ 1,000 Auto Extrication Training $ 500 $ 2,000 Miscellaneous $ 1,000 $ 1,000 TOTAL $ 6,000 I $ 9,000 001-5220-099-000 MISCELLANEOUS EXPENSE-BUDGET LINE 123 The Miscellaneous Expense budget line provides for expenses, often one-time in nature, which cannot be categorized to another expense line. The 2011-20121 budgeted amount reflects no increase as compared to the prior year. Amended Budget Budget 2010-2011 2011-2012 TOTAL I $ 10,000 I $ 10,000 Final Budget Hearing BJB/bb 9-14-11 48 161 001-5220-054-000 SUBSCRIPTION AND DUES-BUDGET LINE 124 The District used to provide a variety of trade related and informational publications for staff. However, budgetary constraints have resulted in a signficant reduction in the provision of these materials. The amount provided in the budget has not signficantly decreased because there are two major components to this budget line-the Florida Association of Special District dues, and the dues for membership in the Fire Service Steering Committee. The amount provided for in the 2011-2012 budget reflects a slight decrease as compared to last year's budget. Amended Budget Budget ITEM 2010-2011 2011-2012 CC Fire Chief's Association (1) $ 50 $ 50 Naples Daily News-7 Stations $ - $ - Dept. of Corn. Affairs-Special Districts $ 250 $ 250 Florida Public Personnel Association (District M/Ship) $ 125 $ 125 FDSOA& Others (Training) $ - $ - Florida Fire Chief Association (1) $ 75 $ 75 Int. Assoc. of Fire Chiefs (1) $ 125 $ 125 Florida Assoc. of Special Dist. $ 3,200 $ 3,200 Sam's Club $ 175 $ 175 Florida CERTAssoc. (1) $ 15 $ 15 American Payroll Association (1) $ 300 $ 300 SW Florida American Payroll Association (1) $ 165 $ 165 Society for Human Resource Management (1) $ 165 $ 165 Payroll Source $ 165 $ 165 HR Collier(1) $ 40 $ 40 Fire Service Steering Committee $ 750 $ 650 Firehouse Magazine- (Chief, St. 43 &45) $ - $ - Fire Engineering Magazine (Chief) $ - $ - TOTAL $ 5,600 I $ 5,500 Final Budget Hearing BJB/bb 9-14-11 49 46 V • i 161141 001-5220-054-010 PREVENTION-DUES AND SUBSCRIPTIONS-BUDGET LINE 125 Identified below are membership dues unique to the Fire Prevention Bureau. Amended Budget Budget 2010-2011 2011-2012 Fire Prey. Code Book $ - $ 420 FL Chapter IAA! $ 150 $ 90 NFPA $ 90 $ 1,766 Collier County Fire Marshals $ 10 Florida Fire Marshal & Inspector Assoc. $ 50 National Assoc. of Fire Invest. $ - $ 45 Int. Assoc of Arson Inv. $ - $ 75 TOTAL I $ 300 I $ 2,396 001-5220-054-011 LEGAL ADVERTISEMENTS-BUDGET LINE 127 The District is required by Florida Statute to provide legal notice of regular meetings, workshops and special meetings. The District is also required to publically advertise for Request for Proposals and Invitations to Bid. The amount provided for in the 2011-20121 budget reflects a decrease of 17%, based on the last two years' expense. Amended Budget Budget 2010-2011 2011-2012 TOTAL I $ 6,000 I $ 5,000 Final Budget Hearing BJB/bb 9-14-11 50 1 +c1 1 Al 001-5220-054-200 DIVE RESCUE TEAM-BUDGET LINE 128 The Dive Team consists of 27 members who respond to any and all situations involving water rescue, including vehicles in canals, drownings and recovery of evidence. Each member is a Dive Rescue I certified diver, and 3 members are Public Safety Scuba Instructors. The 2011-2012 budget reflects a slight increase. Amended Budget Budget DIVE TEAM EQUIPMENT 2010-2011 2011-2012 Annual Equipment Maintenance $ 2,000 $ 2,000 Dive Rescue Mannequin $ - Dry Suit Gloves $ - Mark 2 Mask and Light (5) $ - Ambient Air Assys. $ - Communication Assemblies $ - Replacement Fins/Masks/Snorkels/Wts./Belts $ - BCs/Regulators $ - Miscellaneous Equipment $ 3,000 $ 3,000 Total Dive Team Equipment $ 5,000 $ 5,000 DUES/MEMBERSHIPS PSD - Recertification PSSI Re-Certs Total Dive Dues/Memberships $ - $ 300 TOTAL $ 5,000 I $ 5,300 NOTE: Total Cost to Maintain Dive Time is as follows: Dive Budget $ 5,000 $ 5,300 Dive -Capital $ - $ - Budgeted with Prof. Pay (Team Ldr. &Asst. Team Ldr. Incentive Pay) $ 6,240 $ 6,240 Budgeted with Training Courses $ - Budgeted with Travel/Per Diem $ - Budgeted with Training Bonus( Per CBA) $ 7,500 $ 7,500 Budgeted with Overtime $ 37,466 $ 29,601 TOTAL COST TO MAINTAIN DIVE $ 56,206 $ 48,641 Final Budget Hearing BJB/bb 9-14-11 51 1611 Al 001-5220-054-980, 951,952 FIRE PREVENTION MATERIALS&SUPPLIES-BUDGET LINE 129 The Fire Marshal annually submits a list of the anticipated requirements for Fire Prevention Bureau, including key boxes, anemometers to test air flow, NFPA reference mannuals and basic operational supplies which comprise this budget line. The 2011-2012 budgetary provision reflects a increase. Amended Budget Budget ITEM 2010-2011 2011-2012 Other Materials $ 1,000 $ 3,200 Key Boxes $ 4,000 $ 2,200 (Key Boxes have Cost Recovery) $ - $ - TOTAL I $ 5,000 I $ 5,400 Final Budget Hearing BJB/bb 9-14-11 52 1 611 All 4 001-5220-054-008 HAZARDOUS MATERIALS TEAM-BUDGET LINE 130 The HazMat Team consists of 39 members, which include 3 Chief Officers. The team members are trained to deal with chemical spills, leaks and radiological emergencies, as well as terrorism and weapons of mass destruction. The District's HazMat Team is one of twenty-three District Response Teams recognized by the Department of Community Affairs. The 2011-2012 budget reflects no increase. Amended Budget Budget HAZMAT EQUIPMENT 2010-2011 2011-2012 Patch and Plug Pads/Booms $ 1,000 $ 1,000 Replacement of Sampling Supplies $ 1,000 $ 1,000 Rehab/Extended Operations Supplies $ 2,000 $ 2,000 TOTAL I $ 4,000 I $ 4,000 NOTE: Total cost to maintain HazMat Team is as follows: HazMat Budget $ 4,000 $ 4,000 HazMat Budget- Capital $ - $ - Medical (Budgeted with Physicals) $ 6,000 $ 6,000 Budgeted with Training Courses $ - $ - Budgeted with Travel/Per Diem $ - $ Budgeted with Prof. Pay(Team Leader, Asst. Team Leader) $ 6,240 $ 6,240 Budgeted with Training Bonus (Per CBA) $ 10,200 $ 10,200 Budgeted with Overtime $ 61,996 $ 53,167 TOTAL COST TO MAINTAIN HAZMAT TEAM $ 88,436 $ 79,607 001-5220-054-009 Final Budget Hearing BJB/bb 9-14-11 53 1b11 Al TECHNICAL RESCUE TEAM-BUDGET LINE 131 The District's 30 member Technical Rescue Team is trained for confined space, structural collapse, trench collapse and high angle rescue operations. The 2011-2012 budgeted amount reflects a decrease of$1,050, or 26%, as compared to the 2010-2011 budget. Amended Budget Budget HIGH ANGLE CONFINED SPACE 2010-2011 2011-2012 Large Carabiners $ - $ - Xlarge Carabiners $ - $ - Single and Double Pulleys $ - $ - 2 Double Pulleys $ - $ - Replacement Hardware $ - $ - Replacement Class Ill Harnesses $ - $ - Replacement Rescue Gloves $ - $ - Overhaul confined space system $ - $ 1,200 Replacement Rescue Rope $ - $ - Materials for Confined Space Maze $ 2,000 Miscellaneous Supplies $ 750 $ 1,100 Total-High Angle Confined Space $ 2,750 $ 2,300 TRENCH/STRUCTURAL COLLAPSE Steel Pins $ - $ - 10" circular saw $ - $ - Personal Protective Equipment $ - $ - Framing Nailer(Coil) $ - $ - Hot Stick Energy Tester $ - $ - Portable Lighting $ - $ - Hand Tools/Lumber $ 1,250 $ 650 Total-Trench/Structural Collapse $ 1,250 $ 650 'TOTAL $ 4,000 I $ 2,950 NOTE: Total cost to maintain TRT Team is as follows: TRT Budget $ 4,000 $ 2,950 TRT Budget-Capital $ - $ - Budgeted with Prof. Pay (Team Leader and Asst. Team Leader) $ 6,240 $ 6,240 Budgeted with Training $ - $ - Budgeted with Travel/Per Diem $ - $ - Budgeted with Training Bonus (per CBA) $ 8,400 $ 8,400 Budgeted with Overtime $ 93,261 $ 77,570 TOTAL COST TO MAINTAIN TRT TEAM $ 111,901 $ 95,160 Final Budget Hearing BJB/bb 9-14-11 54 1611 Al 001-5220-054-100 BOAT TEAM-BUDGET LINE 132 The District's Boat Team consists of 16 boat operators, 13 of whom are Coast Guard certified boat captains. The Boat Team assists in water rescue operations. The budgeted expenses for 2011-2012 reflects a slight decrease Amended Budget Budget 2010-2011 2011-2012 Boat Slip Annual Maintenance Fee $ 3,000 $ 3,000 Life Raft Certification $ - $ - Bottom Paint and Haulout (Annual) $ - $ - Dehumidifier $ - $ - Hand Held GPS $ - $ - Miscellaneous Equipment $ 2,500 $ 2,300 'TOTAL I $ 5,500 I $ 5,300 I NOTE: Total cost to maintain Boat Team is as follows: Boat Team Budget $ 5,000 $ 5,300 Boat Team Budget-Capital $ - $ - Budgeted with Training Courses $ - $ - Budgeted with Travel/Per Diem $ - $ Budgeted with Prof. Pay(Team Leader and Asst. Team Leader) $ 6,240 $ 6,240 Budgeted with Training Bonus (per CBA) $ 4,500 $ 4,500 Budgeted with Overtime $ 15,247 $ 15,808 TOTAL COST TO MAINTAIN Boat Team $ 30,987 $ 31,848 Final Budget Hearing BJB/bb 9-14-11 55 161 1 Al 001-5220-054-007 CERT-BUDGET LINE 133 The District currently has 22 trained and equipped Community Emergency Response Teams (CERT) within the District comprised of over 350 concerned citizens. These team members receive special training to respond to and assist others during a storm, hurricane or other emergency event. The CERT education program consists of a 24 hour course presented over 8 weeks, free of charge. The expenses identified in this budget line are the materials, supplies and equipment required to continue training additional teams and support the existing teams. Amended Budget Budget 2010-2011 2011-2012 CERT Functions $ 500 $ 500 CERT Supplies $ 2,500 $ 2,000 CERT Publications $ 1,500 $ 500 ITOTAL I $ 4,500 $ 3,000 I 001-5220-054-401 PEER FITNESS -BUDGET LINE 134 Amended Budget Budget 2010-2011 2011-2012 Small Equipment $ 100 'TOTAL 1 $ 100 1 $ - 001-5220-054-820 K-9 SEARCH AND RESCUE TEAM-BUDGET LINE 135 The District has operated Collier County's only active search and rescue canine team. Costs reflected in this budget line include veterinary fees and out of District training. The 2011-2012 budget reflects no financial provision for this program since the District does not have a K-9 search team at this time. Amended Budget Budget K-9 EQUIPMENT/MISC. 2010-2011 2011-2012 K-9 Medical $ - $ - Miscellaneous Supplies $ - $ - 'TOTAL 1 $ - 1 $ - I TOTAL COST TO MAINTAIN K-9 Team $ - $ - Final Budget Hearing BJB/bb 9-14-11 56 1611 Al CONTINGENCY-BUDGET LINE 138 This budget line is provided to cover excess expenditures from other budget lines during the course of the year. Amended Budget Budget 2010-2011 2011-2012 TOTAL I $ - I $ 50,000 Final Budget Hearing BJB/bb 9-14-11 57 1614 ,4 4. 1 CAPITAL-STATION IMPROVEMENTS& EQUIPMENT-BUDGET LINE 160 This budget line reflects expenditures for all of the District's stations which meet the criteria of a fixed asset (cost of$1,000 or more, and a life expectancy of more than one year). The 2011-2012 expenditures reflect a decrease of$15,000, or 38%, as compared to the prior year's budget. Amended Budget Budget Station #40 2010-2011 2011-2012 $ - $ - $ - $ - $ - $ _ 1 Total-Station #40 $ - $ Station #42 $ - $ - $ - $ - $ - $ - Total-Station #42 $ - $ - Station #43 $ - $ - $ - $ - $ - $ - $ - Total-Station #43 $ - $ - Station #44 $ - $ - $ - $ - $ - Total-Station #44 $ - $ - 1 Station #45 $ - $ - $ - $ - $ - $ - Total -Station #45 $ - $ - Final Budget Hearing BJB/bb 9-14-11 58 Amende 1 6 1 1 kl i Bud et Budget 9 9 2010-2011 2011-2012 Station #46 $ - $ Total -Station #46 $ - $ - Station#47 $ - Total-Station #47 $ - $ - Taylor Road Facility $ - $ - Total -Taylor Road Facility $ - $ - Miscellaneous Capital Improvements-Stations $ 45,000 $ 25,000 $ 45,000 $ 25,000 TOTAL CAPITAL PURCHASES ALL FACILITIES $ 45,000 $ 25,000 Final Budget Hearing BJB/bb 9-14-11 59 1614 Ail 001-5220-064-001, 200 - 202 CAPITAL PURCHASES-FIRE EQUIPMENT-BUDGET LINE 161 Purchases of capital fire equipment for the 2010-2011 fiscal year consists predominantly of replacement equipment which may not be specifically identified at this time, but which need may arise throughout the fiscal year. The 2011-2012 budgeted amount reflects an increase of$5,000 or 25% as compared to the prior year's budget. This increase is a result of the non-replacement of equipment during the 2010-2011 year. Amended Budget Budget ITEM 2010-2011 2011-2012 Air Packs $ - Replacement Capital Equipment $ 20,000 $ 25,000 'TOTAL I $ 20,000 I $ 25,000 001-5220-064-017 CAPITAL PURCHASES-PROTECTIVE GEAR-BUDGET LINE 162 This budget line reflects an increase of$7,000 as compared to the amount provided for in the prior year's budget. Amended Budget Budget 2010-2011 2011-2012 Bunker Gear- Replacement $ 15,000 $ 22,000 TOTAL I $ 15,000 I $ 22,000 I 001-5220-064-002 CAPITAL PURCHASES -MEDICAL EQUIPMENT-BUDGET LINE 163 The 2011-2012 budget contains the provision for up to $15,000 in expenditures for capital medical/ALS equipment. Amended Budget Budget 2010-2011 2011-2012 $ - ALS/Medical Equipment $ 120,000 $ 15,000 TOTAL $ 120,000 I $ 15,000 Final Budget Hearing BJB/bb 9-14-11 60 161i A! l 1 001-5220-064-009, 301 -302 CAPITAL PURCHASES-COMMUNICATION EQUIPMENT-BUDGET LINE 164 The provision for the purchase of Capital Communication Equipment in the 2011-2012 has been limited to $5,000 for replacement 800MHZ radios. Amended Budget Budget 2010-2011 2011-2012 800 MHZ Radios $ 5,000 $ 5,000 VHF Portable Radios $ - $ - VHF Mobile Radio (1) $ - $ - 1 800 MHZ Mobile Radio $ - $ - (TOTAL 1 $ 5,000 I $ 5,000 001-5220-064-013 CAPITAL PURCHASES-OFFICE EQUIPMENT-BUDGET LINE 165 The 2011-2012 budget reflects no provision for Capital - Office Equipment purchases. Amended Budget Budget 2010-2011 2011-2012 Furniture, Fixtures and Equipment-Admin. $ - $ - TOTAL 1 $ - 1 $ - I Final Budget Hearing BJB/bb 9-14-11 61 1Al 001-5220-064-010, 600 -604 CAPITAL PURCHASES-COMPUTERS-BUDGET LINE 166 This budget line provides for the purchase of ten replacement computer workstations, server and router replacements, and miscellaneous hardware costing at $1,000 per item. The 2011-2012 budget line reflects a decrease of$37,000, or 47% as compared to the prior year. Amended Budget Budget 2010-2011 2011-2012 Server Replacements (NNFD-FS4, Terminal, SQL-Healthware) $ 10,000 $ 10,000 Apparatus Computer Replacements (4) $ 31,000 $ 20,000 Cisco Router Replacement $ 33,000 Misc. Hardware $ 5,000 $ 12,000 TOTAL $ 79,000 I $ 42,000 001-5220-064-006 CAPITAL PURCHASES TRT EQUIPMENT-BUDGET LINE 167 The 2011-2012 budget contains no provision for capital purchases for the TRT Team. Amended Budget Budget 2010-2011 2011-2012 'TOTAL 1 $ - 1 $ - Final Budget Hearing BJB/bb 9-14-11 62 1611 Al 001-5220-064-011 A' l CAPITAL PURCHASES -FIRE PREVENTION -BUDGET LINE 176 The 2011-2012 budget contains no provision for Capital Purchases for the Fire Prevention Bureau. Amended Budget Budget 2010-2011 2011-2012 $ - $ TOTAL 1 $ - 1 $ 001-5220-064-018 CAPITAL PURCHASES -LAND -BUDGET LINE 178 There are no land purchases provided for in the 2011-2012 budget. Amended Budget Budget 2010-2011 2011-2012 TOTAL 1 $ - 1 $ - 1 001-5220-064-016 CAPITAL PURCHASES-BOAT TEAM -BUDGET LINE 168 There are no Capital Purchases for the Boat Team provided for in the 2011-2012 budget. Amended Budget Budget 2010-2011 2011-2012 $ - $ $ - $ 'TOTAL 1 $ - I $ - Final Budget Hearing BJB/bb 9-14-11 63 16I1 a' 001-5220-064-008, 400 -403 CAPITAL PURCHASES -TRAINING EQUIPMENT-BUDGET LINE 169 There are no Capital Training Equipment purchases provided for in the 2011-2012 budget. Amended Budget Budget 2010-2011 2011-2012 $ - $ $ - $ $ - $ $ - $ $ - $ - $ - $ $ - $ $ - $ TOTAL $ - 1 $ - 1 001-5220-064-004 CAPITAL PURCHASES -VEHICLES-BUDGET LINE 170 The 2011-2012 budget contains provision for the partial funding of a replacement vehicle with the balance in funding to be provided by the Impact Fee fund. Amended Budget Budget Replacement Vehicles: 2010-2011 2011-2012 Replacement Vehicles: $ - $ 30,000 (TOTAL 1 $ - 1 $ 30,000 001-5220-064-019, 110 - 113 CAPITAL PURCHASES -SHOP EQUIPMENT-BUDGET LINE 171 The 2011-2012 budget contains no provision for shop equipment capital purchases. Amended Budget Budget 2010-2011 2011-2012 Misc. Capital Tools & Pressure Washer $ 4,000 $ 'TOTAL 1 $ 4,000 I $ - Final Budget Hearing BJB/bb 9-14-11 64 l611A' l 001-5220-064-023 CAPITAL PURCHASES -LOGISTICS/WAREHOUSE-BUDGET LINE 172 No provision for Capital Purchases for the Logistics/Warehouse is made in the 2011-2012 budget. Amended Budget Budget 2010-2011 2011-2012 $ - $ 'TOTAL 1 $ - 1 $ - I 001-5220-064-015 CAPITAL PURCHASES-HAZMAT TEAM-BUDGET LINE 173 There are no HazMat Team capital purchases provided for in the 2011-2012 budget. Amended Budget Budget 2010-2011 2011-2012 $ - TOTAL 1 $ - 1 $ - 1 001-5220-064-007 CAPITAL PURCHASES -DIVE TEAM -BUDGET LINE 175 There are no Dive Team capital purchases provided for in the 2011-2012 budget. Amended Budget Budget 2010-2011 2011-2012 $ - $ $ - $ $ - $ 'TOTAL 1 $ - 1 $ - � Final Budget Hearing BJB/bb 9-14-11 65 161 1 1 001-5220-064-014 CAPITAL PURCHASES -FIRE APPARATUS-BUDGET LINE 174 No provision is made for the purchase of fire apparatus in the 2011-2012 budget. Amended Budget Budget 2010-2011 2011-2012 $ - $ $ - $ TOTAL 1 $ - 1 $ - Final Budget Hearing BJB/bb 9-14-11 66 l6IlAl COMMITTED RESERVES- 2010-2011 In September of 2002, the Board of Fire Commissioners created Designated Reserves in the General Fund. These Designated Reserves have expanded in both classification and amount over the last several fiscal years as the Board has continued to identify the funding of these reserves as a priority for the District, especially during these times when future property values are anticipated to decline. Effective June 15, 2010, pursuant to Governmental Accounting Standards Board Statement Number 54 ("GASB 54"), new classifications for reserves were established In accordance with GASB 54, the Board of Fire Commissioners changed the previous classification of "designated" reserves to "committed" reserves, indicating that any change to such reserve amounts or classifications must be accomplished by official the official Board action of adoption of a Resolution In previous years, designated or committed reserves were established to meet future specific funding needs for projects, replacement of equipment,etc. However, with the decline in property values and resulting decrease in revenue, committed reserves have now been established to identify the funds necessary to maintain operations. Projected committed reserves as of 9-30-11 are as follows: Projected Committed Reserves 9/30/2011 Operating Reserve - 1st Quarter Expenses $ 6,500,000 Projected Deficit-Excess of Expenses over Revenue Year 1 $ 2,000,000 Projected Deficit-Excess of Expenses over Revenue Year 2 $ 2,000,000 ALS Equipment $ 226,344 Emergency Reserve $ 1,363,911 Fire Apparatus $ 1,289,460 SCBA Replacement $ 160,000 St. #46 Improvements $ 20,900 Total-Committed Reserves $ 13,560,615 $ 'Total Reserves Projected 9-30-11 I $ 13,560,615 I BJB/bb 9-14-11 67 Final Budget Hearing 1611 Al Committed Reserves 9-30-12 Estimated Balance Reallocated 11- Category at 9-30-11 Spent 11-12 12 Balance 9-30-12 Operating Reserve- 1st Quarter Expenses $ 6,500,000 $ (6,500,000) $ 6,500,000 $ 6,500,000 Projected Deficit-Excess of Expenses over Revenue Year 1 $ 2,000,000 $ (2,000,000) $ 2,000,000 $ 2,000,000 Projected Deficit-Excess of Expenses over Revenue Year 2 $ 2,000,000 $ (453,540) $ 1,546,460 ALS Equipment $ 226,344 $ - $ 226,344 Emergency Reserve $ 1,363,911 $ - $ (863,911) $ 500,000 Fire Apparatus $ 1,289,460 $ - $ (580,824) $ 708,636 SCBA Replacement $ 160,000 $ - $ - $ 160,000 St. #46 Improvements $ 20,900 $ - $ - $ 20,900 Total-Committed Reserves $ 13,560,615 $ (8,500,000) $ 6,601,725 $ 11,662,340 Total-Unassigned Reserves $ - $ - Total Reserves Projected 9- 30-11 and 940-12 $ 13,560,615 $ 11,662,340 68 BJB/bb 9-14-11 Final Budget Hearing 161 1 A l IMPACT FEE FUND Chapter 99-450, the District's codified enabling act, Article VI, Section 8 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 benefits to those paying the fee. Impact fees must be designated and segregated for the purchase or construction of capital assets (that is, items costing more than $1,000 and having a life of more than one year) required due to growth of the District. Costs to maintain, staff or replace a facility or piece of equipment may not be funded by impact fees. The Board of Fire Commissioners establishes the impact fee rate schedule each year by resolution when adopting the annual budget for the fund. In January of 2006, the District, along with the other independent fire districts in Collier County, received a study on impact fee rates prepared by an independent consultant. Contained within that study is the recommendation for the District to increase the impact fee rates to $.28 per square foot for residential structures and $.99 per square foot for commercial structures. In October of 2007, the Board adopted this revised fee structure. In order to provide incentive to the local economy, the Board chose to reduce impact fees for the 2010-2011 year by fifty percent. This reduction was for the 2010-2011 year only. The Board chose once again to retain the reduced impact fee rate adopted in 2010-2011 for the 2011-2012 fiscal year. Since revenue estimates are conservative, expenditures from the Impact Fee Fund per the 2011-2012 budget reflect provision for the site development, engineering and other associated fees for the construction of Station #48 on Livingston Road. In addition, provision is made for the partial funding of medical service related equipment and squad vehicles. BJB/bb 9-14-11 1 Final Hearing • 161 ,1 Al NORTH NAPLES FIRE CONTROL & RESCUE DISTRICT IMPACT FEE FUND BUDGET -2011-2012 Amended Budget Estimated Budget INCOME 2010-2011 Sept. 2011 2011-2012 1 Impact Fees $ 225,000 $ 300,000 $ 300,000 2 Other 3 Interest $ 3,000 $ 7,000 $ 6,000 TOTAL INCOME $ 228,000 $ 307,000 $ 306,000 EXPENSES 4 Station #410- Oakes $ - $ - $ - 5 Purchase of Shop/Maint. Facility (30%) $ - $ - $ - 6 Emergency Traffic Device- St. 42 $ - $ - $ - 7 Collection Fees $ 5,000 $ 5,000 $ 5,000 8 New Vehicles $ - $ 50,000 9 Station#410 &#411 $ - $ - $ - 10 Emergency Traffice Device-St. #40 11 Engineering/Permitting Fees-St. #49 Station#48-Eng./Arch./Permitting, Site 12 Development, Construction $ 495,000 $ 100,000 $ 1,000,000 13 ALS/Medical Equipment $ 110,000 $ 110,000 $ 50,000 Total Expenses $ 610,000 $ 215,000 $ 1,105,000 Fund Balance (Deferred Revenue ) at 9-30 $ 751,540 $ 751,540 $ 843,540 Income $ 228,000 $ 307,000 $ 306,000 Expenses $ (610,000) $ (215,000) $ (1,105,000) Fund Balance (Deferred Revenue ) at 9-30-11/9-30-12 $ 369,540 $ 843,540 $ 44,540 Final Budget Hearing BJB/bb 9-14-11 1611 Al Inspection Fee Fund In February of 2003, the Board of Fire Commissioners established the Inspection Fee Fund by Resolution 03-001. This fund was created in compliance with Collier County Resolution 01-313, dated July 31, 2001. Collier County Resolution 01-313 requires that all fees received from fire inspections on newly constructed structures be designated and allocated for the sole purpose of funding new construction inspections, including training and equipment relating to the field of construction inspections. Collier County collects these inspection fees for all of the independent fire districts and distributes them on a monthly basis to the East Naples Fire Control and Rescue District, the designated administrator of the inspection fees. The administrating district then distributes these fees, less a 1% administrative fee, to each district. Upon the creation of this fund, the Fire Marshal identified those employees within the Fire Prevention Bureau whose job responsibilities were identified as new construction related, and what percentage of that employee's time was so dedicated. Currently, there are three Fire Inspectors and one Deputy Fire Marshal who are completely dedicated to new construction inspections (that is, 100% of their wages are charged to the Inspection Fee Fund). Additionally, 50% of the Fire Marshal's and 30% of two administrative assistants' wages are also charged to the Inspection Fee Fund. The 2011-2012 Inspection Fee Fund Budget provides for only wage and social security expenses, even though other personnel related, operating and capital expenditures are allowable. Based on the decline in receipt of Inspection Fees during the last four fiscal years, no other expenses have been provided for since reserves are not adequate to support any other allowable expenditures. Should receipts be more than anticipated, the Board can always reallocate additional expenditures from the General Fund to the Inspection Fee Fund. BJB/bb 9-14-11 1 Final Budget Hearing 1611 1 4 NORTH NAPLES FIRE CONTROL & RESCUE DISTRICT INSPECTION FEE FUND 2011-2012 BUDGET Budget Estimated Budget 2011-2012 9/30/2011 2011-2012 INCOME 1 Inspection Fees $ 500,000 $ 400,000 $ 480,000 1 2 Interest $ 2,000 $ 1,000 $ 1,000 2 Total Income $ 502,000 $ 401,000 $ 481,000 Personnel Expenses 3 Salaries $ 439,989 $ 439,989 $ 434,163 3 4 Professional Pay $ 7,500 $ 7,500 $ 9,600 4 5 Overtime $ - $ - $ - 5 6 Sick Leave Pay $ 17,234 $ - $ - 6 7 Social Security $ 35,551 $ 35,551 $ 33,948 7 8 Retirement- FRS $ - $ - $ - 8 9 Retirement- 175 $ - $ - $ - 9 10 Disability Insurance $ - $ - $ - 10 11 Worker's Compensation $ - $ - $ - 11 12 Life/Health Insurance $ - $ - $ - 12 13 Employee Physicals $ - $ - $ - 13 1 Total Personnel Expenses $ 500,274 $ 483,040 $ 477,711 Operating Expenses 14 Telephone (inc. cell and pager) $ - $ - $ - 14 15 Utilities $ - $ - $ - 15 16 Office Supplies/ Equipment $ - $ - $ - 16 17 Uniforms $ - $ - $ - 17 18 Dues & Subscriptions $ - $ - $ - 18 19 Fire Prevention Materials $ - $ - $ - 19 20 Training $ - $ - $ - 20 Total Operating Expenses $ - $ - $ Capital Purchases 21 Office Facility- Prevention $ - $ - $ - 21 and Renovations Thereto 22 Vehicles - New Inspectors $ - $ - $ - 22 Total Capital Purchases $ - $ - $ - TOTAL EXPENSES $ 500,274 $ 483,040 $ 477,711 FUND BALANCE (RESERVE)AT 10-01 $ 83,942 $ 83,942 $ 1,902 INCOME $ 502,000 $ 401,000 $ 481,000 EXPENSES $ (500,274) $ (483,040) $ (477,711) FUND BALANCE 9-30 $ 85,668 $ 1,902 $ 5,191 BJB/bb 9-14-11 1 Final Budget Hearing A 1 4 161 1 RECEIVED sops%NAP% J.Christopher Lombardo,Chairman r ' +. E (1CT k 3_ 7011 i -t _ 1885 Veteran r rive Margaret Hanson,Vice Chairman R y. Paul J.Moriarty,Sr.Treasurer a Napliof0¢ommiSSionbf James Burke,Commissioner t (239)597-3222 John 0.McGowan,Commissioner Fax(239)597-7082 North Naples Fire Control and Rescue District September 20, 2011 Fiala Hiller Board of County Commissioners Henning 3301 Tamiami Trail East Coyle Naples, FL 34101 Coletta Re: Special District's Reporting Information To Whom It May Concern: Enclosed please find the following, as required by Florida Statute: 1. Copy of Annual Financial Report for the fiscal year ended 9-30-10; 2. Copy of the District's Audit for the fiscal year ended 9-30-10; 3. Copy of the District's Map; 4. Registered office and agent form; 5. Schedule of regular meetings of the Board of Fire Commissioners for the 2011-2012 fiscal year; 6. Copy of the Public Facilities Report; and 7. Copy of the Five Year Strategic Plan. The District has no outstanding bonds. The budgets for the General Fund, Impact Fee Fund and Inspection Fee Fund for the 2011-2012 fiscal year have been forwarded under separate cover. If you require any additional information, please contact me at the number above. Very truly yours, BECKY BRONSDON Misc. Cones: Assistant Chief of Administrative Services Date: Enclosures BJP/bp Item#: n'e to 1611A4 0 a) T ro rz 1 C OQ I . C 1 O N u. R IR m �' c o 0 y N E C N 1 d c ,`p 0 0 0 .� i C o I C v ch as U. O an d o •, v3 = d ui c m ti W .0 I 'a E m c J rn Q E m ai I a1 Cl) i , O `t ❑ 2 M ❑ cm') �', 1,0 ❑ Q Cl) a�i ~ Y. J•to ) E E I E ci w 1 c a .0 Co H F c ° E `o u' t U a) •N Cr) co a) Z N o)j, i N Q' N CO as a_ O N C 2 Ce Ce "O L . J y a .O V cf).�t LL LL 7 7 ' ?O O 7 "O N 7 O 1 Q Q Q CO > Q Q Q,_m L.L. II I 0 X Z O E l CO c� co y U x G N U N 0 >-I a) d 0 o) E N L ❑ a) o, ate+ 11 Q M O 1`.. a3 N _a . C A O ti C ai a) a O 7 u) N F. 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'• .c a) a) a) .... c 0 0 0 0 (.11 ori csi csr cv a) 7 s,— CV Cs) CJ l- et__LO LO 1 61 1 A 1 vt a V w U, 0 U, CO O U m • it Ul Of 0. R z t 0 Z ti 0 M G 0 0 N W O O T. Q d d d L N Y � C .1 N � a _ Q W >; co w v as N D a) 1611 A 1 W- O u-) ct. 4.. 0 w " X 03 3 c o > 43 M 4—` C , 0 0. 0. • 0 >:• cn a) 16U Al NORTH NAPLES FIRE CONTROL AND RESCUE DISTRICT BASIC FINANCIAL STATEMENTS TOGETHER WITH REPORTS OF INDEPENDENT AUDITOR YEAR ENDED SEPTEMBER 30,2010 1611 A _ TABLE OF CONTENTS Page(s) INDEPENDENT AUDITOR'S REPORT 1-2 MANAGEMENT'S DISCUSSION AND ANALYSIS(MD&A) i-xii BASIC FINANCIAL STATEMENTS GOVERNMENT-WIDE FINANCIAL STATEMENTS: _ Statement of Net Assets 3 Statement of Activities 4 FUND FINANCIAL STATEMENTS: - Governmental Funds: Balance Sheet 5 Reconciliation of the Balance Sheet of Governmental Funds to the Statement of Net Assets 6 Statement of Revenues,Expenditures and Changes in Fund Balance 7 Reconciliation of the Statement of Revenues,Expenditures and Changes in Fund Balance of Governmental Funds to the Statement of Activities 8 Fiduciary Fund-Firefighters'Pension Plan: _ Statement of Fiduciary Net Assets 9 Statement of Changes in Fiduciary Net Assets 10 NOTES TO THE FINANCIAL STATEMENTS 11-52 REQUIRED SUPPLEMENTARY INFORMATION OTHER THAN MD&A 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 53 Statement of Revenues,Expenditures and Changes in Fund Balance-Budget and Actual- General Fund-Detailed Statement 54-56 Statement of Revenues,Expenditures and Changes in Fund Balance-Budget and Actual- Impact Fee Fund-Summary Statement 57 Statement of Revenues,Expenditures and Changes in Fund Balance-Budget and Actual- Impact Fee Fund-Detailed Statement 58 BUDGET TO ACTUAL COMPARISON-OTHER NON-MAJOR GOVERNMENTAL FUNDS Special Revenue Funds: Statement of Revenues,Expenditures and Changes in Fund Balance-Budget and Actual- Inspection Fee Fund-Summary Statement 59 Statement of Revenues,Expenditures and Changes in Fund Balance-Budget and Actual _ - Inspection Fee Fund -Detailed Statement 60-61 loll Ai _ TABLE OF CONTENTS(CONTINUED) Page(s) ADDITIONAL REPORTS OF INDEPENDENT AUDITOR —' 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 62-63 Independent Auditor's Report to Management 64-65 Management's Response to Independent Auditor's Report to Management Exhibit 1 6 1 1 Affiliations � Florida Institute of Certified Public Accountants American Institute of Certified Public Accountants Q� . . Company, PA Private Companies Practice Section Tax Division Certified Public Accountants & Consultants INDEPENDENT AUDITOR'S REPORT Board of Commissioners North Naples Fire Control and Rescue District 1885 Veterans Park Drive Naples, Florida 34109-0492 We have audited the accompanying basic financial statements of North Naples Fire Control and Rescue District(the "District") as of September 30, 2010 and for the year then ended. These basic financial statements are the responsibility of the District's management. Our responsibility is to express an opinion on these basic financial statements based on our audit. We did not audit the financial statements of North Naples Fire Control and Rescue District Firefighters' Pension Fund ("Pension Fund"), which represent 100% of the assets, liabilities and net assets 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.Naples Fire Control and Rescue District Firefighters' Pension Trust Fund, is based on the report of the other auditors. We conducted our audit 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. Those Standards require that we plan and perform the audit to obtain reasonable assurance about whether the basic financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the basic financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall basic financial statement presentation. We believe that our audit provides a reasonable basis for our opinion. INTEGRITY .,......, SERVICE EXPERIENCE 12621 World Plaza Lane, Building 55 • Fort Myers, FL 33907 • Phone: (239) 333-2090 • Fax: (239) 333-2097 6 Board of Commissioners North Naples Fire Control and Rescue District Page 2 In our opinion, based on our audit and the report of other auditors, the basic financial statements referred to above present fairly, in all material respects,the financial position of North Naples Fire Control and Rescue District as of September 30, 2010, and the results of its operations for the year then ended in conformity with accounting principles generally accepted in the United States of America. In accordance with Government Auditing Standards, we have also issued our report dated March 15, 2011, on our consideration of the District's internal control over financial reporting and our tests of its compliance with certain provisions of laws, regulations, contracts, grants, and other matters. The purpose of that report is to describe the scope of our testing of the internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards, and should be considered in assessing the results of our audit. The Management's Discussion and Analysis (MD&A) on pages i-xi is not a required part of the basic financial statements but is supplementary information required by the Governmental Accounting Standards Board. We have applied certain limited procedures, which consisted principally of inquiries of management regarding the methods of measurement and presentation of the Management's Discussion and Analysis. However, we did not audit the information and express no opinion on it. Our audit was conducted for the purpose of forming an opinion on the District's basic financial statements taken as a whole. The required supplementary information other than MD&A on pages 53-61 described in the accompanying table of contents is presented for the purposes of additional analysis and is not a required part of the basic financial statements but is supplementary information required by the Governmental Accounting Standards Board. Such information has been subjected to the auditing procedures applied by us in the audit of the basic financial statements and, in our opinion, is fairly stated in all material respects in relation to the basic financial statements taken as a whole. /fa/U.4;1V (C/44 TUSCAN& COMPANY, P.A. Fort Myers, Florida March 15, 2011 A 1 MANAGEMENT'S DISCUSSION AND ANALYSIS (MD&A) 1611 Management's Discussion and Analysis I Of Financial Statements FYE 9-30-10 This Discussion and Analysis of the North Naples 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, 2010. The District implemented the requirements of GASB Statement#34 for the fiscal year ended September 30, 2004. This Statement dramatically changed the District's 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, 2010 versus September 30, 2009. District Highlights 1. At the conclusion of fiscal year 2010, the District's assets exceeded its liabilities, resulting in net assets of$37,157,805 as compared to net assets at September 30, 2009 of$36,907,116. 2. The District's total net assets increased $250,689 during fiscal year 2010, as compared to an increase of$1,317,226 in total net assets during fiscal year 2009. 3. The District had $13,504,758 of unrestricted net assets at September 30, 2010, that can be used to meet the District's ongoing obligations, as compared to $12,432,588 at September 30, 2009. The amount of unrestricted net assets increased by $1,072,170. 4. Total revenues and other financing sources on the governmental funds basis decreased $3,210,196 or 11 percent, in comparison to the prior year. 5. Total expenditures on the governmental funds basis decreased $2,427,852, or 9 percent, in comparison to the prior year. Government-wide Financial Statements Government-wide financial statements (Statement of Net Assets and Statement of _ Activities found on pages 3 and 4) 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. The Statement of Net Assets (page 3)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 4)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 BJB/bb 3-18-11 1611 Al 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 5 and 7) 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 11. 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. The following is a Condensed Summary Statement of Net Assets for the District (Primary Government) at September 30, 2010 and 2009: Summary Statement of Net Assets September 30 Assets: 2010 2009 Current and Other Assets $16,925,935 $15,760,399 Capital Assets 23,653,047 24,483,528 Total Assets $40,578,982 $40,243,927 Liabilities: Current Liabilities $ 1,617,155 $ 1,735,748 Non-Current Liabilities 1,804,022 1,601,063 Total Liabilities 3,421,177 3,336,811 Net Assets: Invested in Capital Assets, Net of Related Debt 23,653,047 24,483,528 Unrestricted 13,504,758 12,423,588 Total Net Assets 37,157,805 36,907,116 Total Liabilities and Net Assets $40,578,982 $40,243,927 BJB/bb 3-18-11 ii 1611 A Current and other assets represent 42 percent of total assets at September 30, 2010, as compared to 39 percent at September 30, 2009. Current assets at September 30, 2010 are comprised of unrestricted cash balances of$2,616,750, restricted cash of$817,269, other assets (investments) of $13,103,109, due from other governments of $300,237, other receivables of $24,454 and other assets of $64,116. The balances of unrestricted cash represent amounts that are available for spending at the discretion of the Board of Fire Commissioners of the District. Restricted cash balances are comprised of the impact fee funds restricted for the purchase of capital assets, unspent inspections fee revenue restricted to support the inspection of new construction, and funds received as donations for the District's 50th Anniversary in 2011. The investment in capital assets, net of related debt, represent 58 percent of net assets at September 30, 2010, as compared to 61 percent at September 30, 2009. 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 unrestricted net asset balance of $13,504,758 represents resources available for spending at September 30, 2010. Summary of Revenues, Expenses and Changes in Net Assets For the Year Ended September 30, 2010 and September 30,2009 Revenues: 2010 2009 General Revenues Ad Valorem Taxes $24,649,321 $26,670,789 Charges for Services 572,948 580,951 Program Revenues Grants 29,198 67,841 _ Miscellaneous Impact Fees 22,135 342,496 Investment Earnings 299,266 605,567 Gain (Loss) on Disposition of Capital Assets (25,546) 785 Other 258,888 230,114 Total Revenues 25,806,210 28,498,543 Expenses: Public Safety—Fire/Rescue Service 25,555,521 27,181,317 Increase in Net Assets 250,689 1,317,226 Net Assets-Beginning of Year 36,907,116 35,589,890 Net Assets-End of Year $37,157,805 $36,907,116 BJB/bb 3-18-11 iii 1611A1 The assessed value of the property within the District decreased 9 percent for the 2009- 2010 fiscal year as compared to the prior year's assessed value, resulting in a decrease in Ad Valorem tax revenues. This is the second consecutive year that property values in the District have decreased, resulting in a decrease in Ad Valorem revenue. The cumulative reduction in property value for the 2008-2009 and 2009-2010 fiscal years resulted in a $3,240,104, or a 12 percent reduction in Ad Valorem revenue. The Board adopted a millage rate of 1 mil, or $1.00 for every $1,000 of property value. This millage rate was 9 percent less than the rolled back rate, or the taxing rate necessary to generate the same Ad Valorem revenue as the 2008-2009 fiscal year. Because the District is capped at a maximum millage rate of 1 mil, the Board could not adopt the rolled back rate. Historically, the increase in Ad Valorem revenue resulting from the increase in property value has been sufficient to provide adequate funds to support operational, capital and reserve financial requirements in the District without increasing the millage rate. However, the 2009-2010 General Fund Budget reflects a decrease in Ad Valorem revenue corresponding to the decrease in property value. As a result, it was anticipated -- that reserves in the amount of$185,146 would be required to fund operations. However, General Fund actual expenditures were less than those budgeted; therefore, designated reserves were increased by $596,851. The following chart identifies the change in appraised property values in the District and the millage rate maintained by the District. Property Values and Millage Rate Assessed 5.0000 $30,000,000,000 4.5000 $29,000,000,000 4.0000 3.5000 - $28,000,000,000 3.0000 - $27,000,000,000 2.5000 2.0000 $26,000,000,000 1.5000 $25,000,000,000 —� 1.0000 # to Ill $24 000 000 000 0.5000 0.0000 $23,000,000,000 2006-2007 2007-2008 2008-2009 2009-2010 Appraised Property Value $26,409,664,058 $28,799,996,438 $27,673,023,226 $25,190,376,479 �Millage Rate 1.0000 1.0000 0.9869 1.0000 _ BJB/bb 3-18-11 lv 1611 Ai _ Fund Balance–Governmental Fund Financial Statements Staff has worked hard to meet the Board of Fire Commissioners' directive to increase the fund balance and cash reserve of the General Fund to solidify the District's financial position. The total fund balance of the General Fund, comprised entirely of designated reserves, was $15,392,680 at September 30, 2010. This fund balance represents an increase of$596,851 over the total fund balance of the General Fund at September 30, 2009. In September of 2002, a comprehensive Five Year Plan for the District was developed. This plan is reviewed and revised annually,just prior to preparation of the District's annual budget. The Five Year Plan has become an integral tool to assist in the identification of the financial needs for the future of the District, and as such, has assisted the Board of Fire Commissioners in establishing comprehensive designated reserves to financially provide for the identified needs of the District. The fund balance of$15,392,680 for the fiscal year ended September 30, 2010, is comprised of designated reserves in its entirety. In light of the current and forecasted economic trends and accompanying decrease in property value, the Board determined that the need to build reserves specifically designated to maintain the current level of service was paramount. To that end, in 2010 the Board established new designated reserves to specifically identify the funds necessary to meet the financial requirements of the first quarter of the upcoming fiscal year (2010-2011), prior to receipt of that year's Ad Valorem revenue, as well as funds necessary to meet operating expenses in the 2010- - 2011 and 2011-2012 fiscal years. These designated reserves were created in an effort to address anticipated revenue reductions in the 2010-2011, 2011-2012 and 2012-2013 fiscal years. In November of 2010, the Board amended the General Fund Budget to provide for the increase in the designated reserve Emergency Reserves to reflect the variance in total cash reserve anticipated at September 30, 2010, based on the difference between anticipated revenue and expenditures and actual revenue and expenditures. Other reserves are designated to accommodate the future financial needs of the District as identified in the Five Year Plan as amended in September of 2010. While designated 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 undesignate a portion of these reserves to fund the District's operations should property values continue to fall. The following General Fund Designated Reserves were approved for the fiscal year ended September 30, 2010, in coordination with the Five Year Plan and as a result of the anticipated reduction in future General Fund Ad Valorem revenue: — Designated Fund Balance Amount 2010-2011 Expenses - Oct.-Dec. $ 6,500,000 2010-2011 Expenses over Revenue 2,000,000 2011-2012 Expenses over Revenue 3,002,934 ALS Equipment 250,000 — Emergency Reserve 1,958,846 Fire Apparatus 1,500,000 SCBA Replacement 160,000 Station#46 Improvements 20,900 Total Designated Reserves $15,392,680 BJB/bb 3-18-11 v l6IiAi These designated reserves have been established by the Board of Fire Commissioners to meet the future needs of the District. As indicated in the District's Five Year Plan, one new station is anticipated to be operational within the next five years, with funds allocated to initial permitting and planning expenditures for three other stations. Due to the recent and dramatic decline in impact fees, and the anticipated revenue reduction resulting from decreasing property values, the Five Year Plan was revised to delay the construction in full on these three other stations. While impact fees can fund the creation of the infrastructure required for these stations, the staffing and maintenance must be funded by the General Fund. These designated reserves are also created to fund the replacement of capital assets originally funded through impact fees. Additionally, significant increases in health insurance, retirement, and other personnel and operating expenses require that funds be set aside, or designated, to prepare for the funding of future expenditures. This is especially necessary in light of the current economic situation and the anticipated impact of the decline in property values statewide, and the resulting revenue reduction resulting from such decline. As evidenced by the chart below, the District's General Fund fund balance has increased $14,836,366 since 2000. While the growth in fund balance is significant, it is by no means an unnecessarily high accumulation of funds. Not only has it become evident that the District must be able to provide for operating and personnel expenses in the event of a serious hurricane or other natural disaster, it has become essential for future planning to ensure the financial stability of the District by increasing designated reserves to provide for the future needs of the District in anticipation of dramatic revenue reductions. It is also designed to allow for replacement of capital assets without a planned increase in millage. BJB/bb 3-18-11 vi l61i General Fund Fund Balance 2000 -2010 1 $18,000,000 $16,000,000 $14,000,000 - $12,000,000 _ ■9/30/00 •9/30/01 0 9/30/02 $10,000,000 _ ❑9/30/03 •9/30/04 ®9/30/05 $8,000,000 - ■9/30/06 0 9/30/07 •9/30/08 $6,000,000 _ ■9/30/09 0 9/30/10 $4,000,000 - $2,000,000 - $ n fir: - 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 Impact Fees Impact fee receipts for the year ended September 30, 2010, increased of$40,983, or 8 percent, as compared to the prior fiscal year. The previous two years' receipts reflected decreases in impact fees received. As a result, the impact fees received exceeded the budgeted amount by $123,890 or 28 per cent. However, staff continues to conservatively estimate impact fee revenue for future years and limit planned impact fee expenditures. The Board of Fire Commissioners recognized that the growth in the District was significant in the late 1990s and early 2000s, and anticipated the District would reach a _ point where the growth and resulting impact fees would substantially decrease. Therefore, the Five Year Plan has reflected decreasing impact fees. However, the decline in impact fees occurred much quicker and at a more substantial rate than originally anticipated. As a result, the Five Year Plan has been amended to reflect the reduction in receipts. BJB/bb 3-18-11 vii Inspection Fees 1 6 1 1 Inspection fee revenue for the year ended September 30, 2010 represent an increase of $30,041 or 7 percent over revenue in the prior fiscal year, as compared to a decrease of $348,182, or 43 percent over the inspection fee revenue for fiscal year 2009 vs. 2008. A 1 These inspection fees are received by the District for inspections performed on new construction, and are therefore a function of the number of new structures built and completed in the District. Following three consecutive years of decreasing inspection fee fund receipts, the 2009-2010 fiscal year is the first year to recognize an increase in inspection fees revenue since the fiscal year ended September 30, 2006. The decrease in fees over three consecutive years has resulted in the inability of the revenues of the fund to support the operating budget. As a result, the General Fund has provided financial assistance to support the Inspection Fee Fund. This fund will need to be monitored closely in the future to determine if the General Fund will be required to continue 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 53 through 61. General Fund expenditures were less than those budgeted, with Personnel Expenditures reflecting $183,164 or 1 percent less than budgeted, Operating Expenditures reflecting $481,543 or 14 percent less than budgeted, and Capital Outlay reflecting $124,410 or 33 percent less than budgeted. Differences between the final amended budget and actual expenditures in the General Fund were largely due to fewer non-essential purchases being made, and the serious effort exerted to control expenditures as tightly as possible faced with current and anticipated decrease in property (Ad Valorem)tax revenue. 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 and to reflect a reduction in interest revenue earned due to the decline in interest rates available on the District's Certificates of Deposit. The amendments to the General Fund expenditures were a result of several factors. _ Budgeted personnel expenses were reduced by $1,010,000 to reflect a significant decrease in operational overtime required to maintain staffing levels, the decreases in retirement costs resulting from the decrease in pensionable wages and overtime paid, and a reduction in worker's compensation rates. Budgeted operating expenses were decreased by $250,000 to reflect reduced liability, property and auto insurance costs, and fuel and oil expenditures. Budgeted capital expenditures were decreased by $111,500 to reflect the reduction in capital improvement expenditures. It should be noted that amendments to reduce General Fund expenditures totaled $1,371,500, and actual General Fund expenditures were still $789,117 under budget. 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 3-18-11 Viii I 6 1 The following is a schedule of the District's capital assets as of September 30, 2010 and 2009. Capital Assets A 1 September 30: Capital Assets 2010 2009 Land $11,182,814 $11,182,814 Construction in Progress 690,135 667,460 Total Capital Assets not Depreciated 11,872,949 11,850,274 Buildings 12,389,935 12,233,366 Vehicles 7,724,743 7,743,272 Office Equipment 625,666 710,211 Equipment& Machinery 2,538,697 2,548,955 Total Capital Assets Being Depreciated 23,279,041 23,235,804 Accumulated Depreciation Buildings ( 3,756,310) ( 3,368,356) Vehicles ( 5,405,836) ( 4,975,807) Office Equipment ( 385,846) ( 427,025) Equipment& Machinery ( 1,950,951) ( 1,831,362) Total Accumulated Depreciation (11,498,943) (10,602,550) Total Capital Assets being Depreciated, Net 11,780,098 12,633,254 Capital Assets—Net of Depreciation 23,653,047 24,483,528 Less: Related Debt -0- -0- Net Assets Invested in Capital Assets Net of Related Debt $23,653,047 $24,483,528 The purchases of capital assets were significantly reduced during the 2009-2010 fiscal year in an effort to control costs. Only those assets deemed absolutely necessary were purchased. Significant capital asset purchases made during the fiscal year ended September 30, 2010 include: 1. Replacement computers for use in the apparatus totaling $13,203; 2. Computer hardware, including replacement servers and routers totaling $24,391; 3. Hurst hydraulic tools totaling $11,386; 4. Replacement of air conditioning system at Station#45 in the amount of$15,716; 5. Remodeling of space to house an air pack fill system at Station#45 in the amount of$19,221; and 6. Payment of architecture, engineering, permitting fees and mitigation credits for future Station#48 located on Livingston Road in the amount of$13,275 from the Impact Fee Fund. BJB/bb 3-18-11 ix I. 6 For additional information on the District's capital assets, see Note E on pages 28 and 29. A 1 Debt Administration As of September 30, 2010,the District had outstanding debt of$1,971,865, as compared to $2,519,610 at September 30, 2009, a decrease of$547,745 or 22 per cent. That debt consists of: 1. Compensated absences (accrued vacation liability) in the amount of$1,564,820, as compared to $1,356,623 at September 30, 2009. The increase in this liability is due to negotiated changes in the Collective Bargaining Agreement that allowed an increase in the number of accrued and retained vacation hours for one year only. 2. Termination benefits in the amount of $244,440, as compared to $1,162,987 at September 30, 2009. These termination benefits consist of health, dental and vision insurance benefits through 2012 for those employees participating in the District's early retirement incentive program. 3. OPEB obligation of$162,605, representing post employment health insurance obligations pursuant to GASB No. 45. Economic Facts and Next Year's Budget Millage Rates The following factors were taken into consideration when the budget for the fiscal year ending September 30, 2011 was prepared: 1. Appraised taxable property values decreased by $2,220,056,349 or 9 percent for tax year 2010 (FY2011) as compared to a decrease of 9 percent in 2009. This is the third consecutive year that the property value in the District has decreased. The cumulative effect of the last three years' decline in property value is an anticipated reduction in Ad Valorem revenue of approximately $6 million, or 22 percent. The decrease in 2010-2011 property value was anticipated, and the staff, under the Board's direction, has worked hard to control expenditures and increase reserves. The decrease in property value was less than the anticipated 10 percent. The decline in property value is expected to continue for the 2011-2012 fiscal year, but it is anticipated that the rate of decline will be less. Because of these anticipated decreases in revenue, and because the District has no means to substantially make up for the anticipated shortfall in revenue, the 2010-2011 General Fund budget reflects the anticipated expenditure of just over $2 million of designated reserves to fund the operating budget and maintain the level of service. The District must now consider ways to continue to fund operating expenses without reducing the level of service and without depleting reserves. To that end, in June of 2010, the Board held a workshop to consider and discuss additional methods of generating revenue. An increase to some existing fees, such as those collected for hydrant maintenance, which had not been increased since inception, was approved by the Board. However, no other means to increase revenue substantially enough to offset the loss of Ad Valorem revenue were identified. If property values continue to decline, the Board will, at some point in the future, have to determine whether to reduce the level of service, or BJB/bb 3-18-11 x 1 request the voters approve an increase to millage or approve non-Ad Valorem assessments. 2. The District did not increase its millage rate from 1 mill ($1.00 for each $1,000 of appraised property value) for the fiscal year ending September 30, 2011. The rolled-back millage rate, that is, the rate that would need to be levied to generate the same revenue for the 2010-2011 fiscal year as was generated during the 2009- - 2010 fiscal year, was not levied because it exceeded the maximum millage rate the District is authorized to levy pursuant to its enabling act. The District's millage cap, combined with declining property values, makes it impossible to generate the same revenue as in prior years. Therefore, the District must fund operations with less revenue, while continuing to attempt to maintain service levels. 3. The District had planned to open Stations #48, #49, #410 and#411 within the next two to five years. However, due to the estimated dramatic reduction in revenue resulting from the anticipated and realized decline in property value, and the dramatic reduction in impact fees received, all construction of new station sites, except for the engineering and architecture fees required to complete the permitting process for Station#48, has been halted. 4. No new positions are provided for in the General Fund Budget for 2010-2011. Thirteen employees participated in the early retirement incentive program established by the Board for the 2008-2009 fiscal year. As a result, 9 shift positions were vacated. The 2010-2011 General Fund Budget contains provision for overtime necessary to meet staffing demands. In addition, the 2010-2011 General Fund Budget reflects the elimination of three non-bargaining unit positions which occurred in June of 2010. Because of the anticipated continued reductions in revenue, the intent is to retain as much of the General Fund reserves as possible to avoid potential personnel reductions in the 2011-2012 fiscal year. 5. Capital purchases have been limited to only those essential items, including the replacement of fire equipment as needed in the total amount of$20,000, the purchase of replacement protective equipment in the amount of$15,000, and the replacement of computers for the apparatus used to provide call response information in the total amount of$79,000. 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, Assistant Chief of Administrative Services,North Naples Fire Control & Rescue District, 1885 Veteran's Park Drive, Naples, FL 34109, 239-597-3222, e-mail: bbronsdon@northnaplesfire.com. BJB/bb 3-18-11 — X1 1611A NORTH NAPLES FIRE CONTROL AND RESCUE DISTRICT Page 3 of 65 STATEMENT OF NET ASSETS September 30,2010 Governmental Activities ASSETS Current assets: Cash and cash equivalents $ 2,616,750 Restricted cash and cash equivalents 817,269 Investments 13,103,109 Due from other governments 300,237 —. Other receivables 24,454 Other assets 64,116 Total current assets 16,925,935 Noncurrent assets: Capital assets: Land 11,182,814 -- Construction in progress 690,135 Depreciable buildings,equipment,and vehicles .-_ (net of$11,498,943 accumulated depreciation) 11,780,098 Total noncurrent assets 23,653,047 TOTAL ASSETS $ 40,578,982 LIABILITIES Current liabilities: Accounts payable and accrued expenses $ 673,918 Contract deposits 16,000 Deferred revenue restricted 756,394 Deferred revenue 3,000 Current portion of long-term obligations 167,843 Total current liabilities 1,617,155 Noncurrent liabilities: Noncurrent portion of long-term obligations 1,804,022 •� TOTAL LIABILITIES 3,421,177 "— NET ASSETS Invested in capital assets,net of related debt 23,653,047 Unrestricted 13,504,758 TOTAL NET ASSETS 37,157,805 ^ TOTAL LIABILITIES AND NET ASSETS $ 40,578,982 - The accompanying notes are an integral part of this statement. 16I NORTH NAPLES FIRE CONTROL AND RESCUE DISTRICT Page 4 of 65 STATEMENT OF ACTIVITIES Year Ended September 30,2010 Governmental .• • Activities EXPENSES "-' Governmental Activities _ Public Safety-Fire Protection Personal services $ 21,465,910 .— Operating expenses 3,030,076 Depreciation 1,059,535 —' Interest and fiscal charges - TOTAL EXPENSES- GOVERNMENTAL ACTIVITIES 25,555,521 PROGRAM REVENUES '— Charges for services 572,948 _ Operating grants and contributions 29,198 NET PROGRAM EXPENSES 24,953,375 _ GENERAL REVENUES Ad Valorem taxes 24,649,321 Impact fees 22,135 — Interest 299,266 Loss on disposition of capital assets (25,546) Other 258,888 TOTAL GENERAL REVENUES 25,204,064 ...R INCREASE IN NET ASSETS 250,689 - NET ASSETS-Beginning of the year 36,907,116 NET ASSETS-End of the year $ 37,157,805 The accompanying notes are an integral part of this statement. 1611 Al NORTH NAPLES FIRE CONTROL AND RESCUE DISTRICT Page 5 of 65 BALANCE SHEET-GOVERNMENTAL FUNDS September 30,2010 Total General Impact Fee Inspection Fee Governmental Fund Fund Fund Funds -` ASSETS Cash and cash equivalents $ 2,616,750 $ - $ - $ 2,616,750 Restricted cash and cash equivalents 4,853 717,851 94,565 817,269 _ Investments 13,103,109 - - 13,103,109 Due from other governments 216,401 34,202 49,634 300,237 Due from other funds 60,256 - - 60,256 Other receivables 24,454 - - 24,454 Other assets 64,116 - - 64,116 TOTAL ASSETS $ 16,089,939 $ 752,053 $ 144,199 $ 16,986,191 LIABILITIES AND FUND BALANCE LIABILITIES Accounts payable and accrued expenses $ 673,406 $ 512 $ - $ 673,918 Due to other funds - - 60,256 60,256 _- Contract deposits 16,000 - - 16,000 Deferred revenue-restricted 4,853 751,541 - 756,394 _. Deferred revenue 3,000 - - 3,000 TOTAL LIABILITIES 697,259 752,053 60,256 1,509,568 - FUND BALANCE Unreserved,reported in: General Fund: Designated 15,392,680 - - 15,392,680 Undesignated - - - - Special Revenue Funds: Designated(deficit) 83,943 83,943 TOTAL FUND BALANCE 15,392,680 83,943 15,476,623 TOTAL LIABILITIES AND - FUND BALANCE $ 16,089,939 $ 752,053 $ 144,199 $ 16,986,191 _ The accompanying notes are an integral part of this statement. 161 t Al -- NORTH NAPLES FIRE CONTROL AND RESCUE DISTRICT Page 6 of 65 _ RECONCILIATION OF THE BALANCE SHEET OF GOVERNMENTAL FUNDS TO THE STATEMENT OF NET ASSETS September 30,2010 Amount Total fund balance of governmental funds $15,476,623 _ Amounts reported for governmental activities in the Statement of Net Assets are different because: Capital assets used in governmental activities are not financial resources and therefore are not reported in the governmental funds. Capital assets not being depreciated: Land 11.182,814 Construction in progress 690,135 11,872,949 _ Governmental capital assets being depreciated: Building,equipment and vehicles 23,279,041 Less accumulated depreciation (11,498,943) -_., 11,780,098 - Long-term obligations are not due and payable in the current period and therefore are not reported in the funds. Net OPEB obligation (162,605) Early termination benefits (244,440) Compensated absences (1,564,820) (1,971,865) Elimination of interfund amounts: Due to other funds (60,256) Due from other funds 60,256 Total net assets of governmental activities $37,15 7,805 The accompanying notes are an integral part of this statement. 1611 Al s °-, - NORTH NAPLES FIRE CONTROL AND RESCUE DISTRICT Page 7 of 65 STATEMENT OF REVENUES,EXPENDITURES AND CHANGES IN FUND BALANCE- GOVERNMENTAL FUNDS _. Year Ended September 30,2010 Total General Impact Fee Inspection Fee Governmental ,_ Fund Fund Fund Funds REVENUES - Ad Valorem taxes $ 24,649,321 $ - $ - $ 24,649,321 Intergovernmental revenue: - Firefighter Supplemental 29,198 - - 29,198 _, Charges for services: Inspection fees and other 81,676 - 491,272 572,948 - Impact fees - 22,135 - 22,135 Miscellaneous: - Interest 297,114 - 2,152 299,266 ,^ Other 258,888 _ - - 258,888 TOTAL REVENUES 25,316,197 22,135 493,424 25,831,756 EXPENDITURES Current ,_ Public safety Personal services 21,456,805 - 556,850 22,013,655 - Operating expenditures 3,021,436 8,640 - 3,030,076 Capital outlay 247,090 13,495 - 260,585 - Debt service ,_ Principal reduction - - _ - Interest and fiscal charges - - - - - TOTAL EXPENDITURES 24,725,331 22,135 556,850 25,304,316 EXCESS OF REVENUES OVER(UNDER)EXPENDITURES 590,866 - (63,426) 527,440 ,_ OTHER FINANCING SOURCES Proceeds from disposition of capital assets 5,985 - - 5,985 - TOTAL OTHER FINANCING SOURCES 5,985 - - 5,985 '- EXCESS OF REVENUES AND OTHER FINANCING SOURCES OVER(UNDER)EXPENDITURES 596,851 - (63,426) 533,425 FUND BALANCE-Beginning of the year 14,795,829 - 147,369 14,943,198 - FUND BALANCE-End of the year $ 15,392,680 $ - $ 83,943 $ 15,476,623 The accompanying notes are an integral part of this statement. 1611 A .� NORTH NAPLES FIRE CONTROL AND RESCUE DISTRICT Page 8 of 65 _ RECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURES,AND CHANGES IN FUND BALANCE OF GOVERNMENTAL FUNDS TO THE STATEMENT OF ACTIVITIES -' Year Ended September 30,2010 Amount Net change(revenues and other financing sources over expenditures) in fund balance-total governmental funds $ 533,425 The increase(change)in net assets 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 reduces the increase in net assets. Expenditures for capital assets 260,585 Less:proceeds on disposition of capital assets (5,985) Less: loss on disposition of capital assets (25,546) Less:current year depreciation (1,059,535) (830,481) 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 Assets,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 Assets. '^ Borrowings(proceeds from issuance): Capital lease - Repayments(principal retirement): Capital lease - ,_ Note payable - 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. Decrease in accrued interest payable on long term debt - Increase in compensated absences (208,197) Decrease in termination benefits 918,547 Increase in Net OPEB obligation (162,605) 547,745 Increase in net assets of governmental activities $ 250,689 The accompanying notes are an integral part of this statement. 1611 Al NORTH NAPLES FIRE CONTROL AND RESCUE DISTRICT Page 9 of 65 _ STATEMENT OF FIDUCIARY NET ASSETS- FIDUCIARY FUND September 30,2010 Firefighters' Pension Fund ASSETS Investments,at fair value: Money market funds $ 475,815 _ Mutual funds 2,958,114 Common stocks 10,478,036 U.S.Government securities 3,305,487 Corporate bonds 4,754,882 Due from other governments 336,839 Due from District 630,308 Due from plan participants 4,155 Accrued investment income 77,391 TOTAL ASSETS 23,021,027 LIABILITIES AND NET ASSETS LIABILITIES Accrued expenses 27,235 Deferred contributions-prepaid district contributions - TOTAL LIABILITIES 27,235 NET ASSETS Held in trust for pension benefits and other purposes 22,993,792 TOTAL NET ASSETS $ 22,993,792 ._ The accompanying notes are an integral part of this statement. 161 Al -- NORTH NAPLES FIRE CONTROL AND RESCUE DISTRICT Page 10 of 65 _ STATEMENT OF CHANGES IN FIDUCIARY NET ASSETS -FIDUCIARY FUND Year Ended September 30,2010 Firefighters' Pension Fund ADDITIONS Contributions: Employer $ 2,180,347 Plan members,made by employer on behalf of employee 39,308 Buybacks 62,549 State of Florida, insurance premiums 1,020,554 _ Total contributions 3,302,758 Investment income: Net appreciation(depreciation)including realized gains/losses 1,556,557 ,■• Interest and dividends 461,921 2,018,478 Less: investment expenses (100,573) Net investment income(loss) 1,917,905 Other income _ TOTAL ADDITIONS 5,220,663 DEDUCTIONS Refunds of contributions 2,085 Administrative expenses 57,847 TOTAL DEDUCTIONS 59,932 NET INCREASE IN NET ASSETS 5,160,731 NET ASSETS-BEGINNING 17,833,061 NET ASSETS-ENDING $ 22,993,792 The accompanying notes are an integral part of this statement. 1 6 I 1 .� NORTH NAPLES FIRE CONTROL AND RESCUE DISTRICT Page 11 of 65 NOTES TO THE FINANCIAL STATEMENTS _ September 30,2010 NOTE A - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Organization North Naples Fire Control and Rescue District(the "District")is an independent special taxing district located in northern Collier County, Florida. The District was originally established on April 23, 1961 by Laws of Florida, Chapter 61-2032,then reestablished by Laws of Florida Chapter 84-416, as amended. The District has the general and special powers prescribed by Florida Statute Chapters 189, 191 and 633.15. The District's governing legislation was recreated, reenacted and codified by Laws of Florida, Chapter 99-450 on July 13, 1999 and amended by Laws of Florida, Chapter 2006-353 on June 23, 2006. The District is governed by a five (5) _ member elected Board of Commissioners. Commissioners serve on a staggered four (4)year term basis. The 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 life support services. In providing these services,the District operates and maintains seven (7) stations and the related equipment and employs approximately 160 full-time professional firefighters and administrative staff. During the year ended September 30,2009,the District entered into a joint venture agreement with Edison State College(ESC) for the operation of the North Naples Fire Training Center(NNFTC)to educate and train students as State Certified -'r Firefighters. The District is licensed to operate the NNFTC and ESC is the program coordinator. The District provides the training room and training facilities for the NNFTC. ESC, as program coordinator, is responsible for the operations of the IMMO NNFTC including but not limited to the screening and enrolling of students and for screening and engaging instructors. Therefore,the activities of the NNFTC 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). 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 in the District's basic financial statements. Al 1 1 1 NORTH NAPLES FIRE CONTROL AND RESCUE DISTRICT Page 12 of 65 NOTES TO THE FINANCIAL STATEMENTS September 30,2010 NOTE A- SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, CONTINUED — Government-wide Financial Statements The government-wide financial statements (i.e.,the Statement of Net Assets 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. 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 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, 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, Mama "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. 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 function,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. 1611 A 1 NORTH NAPLES FIRE CONTROL ANI) RESCUE DISTRICT Page 13 of 65 NOTES TO THE FINANCIAL STATEMENTS September 30,2010 NOTE A - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, CONTINUED Government-wide Financial Statements, continued 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 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 retained earnings, 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 he spent and the means by which spending activities are controlled. Fund financial statements for the Districts governmental and fiduciary 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 reported using the current financial resources measurement focus and the modified accrual basis of accounting. Revenues are considered to be available when they are collected within the current period or soon thereafter to pay liabilities of the current period. The Districts 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 161141 4 NORTH NAPLES FIRE CONTROL AND RESCUE DISTRICT Page 14 of 65 NOTES TO THE FINANCIAL STATEMENTS September 30, 2010 NOTE A - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, CONTINUED Governmental Funds, continued 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. Fiduciary Fund The pension trust fund accounts for the activities of the Firefighters' Pension Plan, which accumulates resources for the pension benefit payments to qualified firefighters. The net assets of this fund are not considered to be net assets of the District and 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 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. 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. �. 1 I A - NORTH NAPLES FIRE CONTROL AND RESCUE DISTRICT Page 1.5 of 65 NOTES TO THE FINANCIAL STATEMENTS September 30,2010 NOTE A- SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, CONTINUED Measurement Focus and Basis of Accounting, continued Revenues susceptible to accrual are property taxes, interest on investments,and intergovernmental revenues. Property taxes are recorded as revenues in the fiscal year in which they are levied,provided they are collected in the current period or within sixty days thereafter. Interest on invested funds is recognized when earned. Intergovernmental 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. When both restricted and unrestricted resources are available for use,it is the District's policy to use restricted resources first,then unrestricted resources as they are needed. Separate financial statements are provided for governmental funds and 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 Assets. NORTH NAPLES FIRE CONTROL AND RESCUE DISTRICT Page 16 of 65 NOTES TO THE FINANCIAL STATEMENTS September 30,2010 NOTE A - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, CONTINUED Major 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, except those required to be accounted for in another fund. The Impact Fee Fund consists of fees imposed and collected by Collier County based on new construction within the District. The fees are restricted and can only be used for certain capital expenditures associated with growth within the District. Non-Major Fund The District reports the following non-major fund: The Inspection Fee Fund 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 distributed by the East Naples Fire Control and Rescue District to the other participating Districts. Fiduciary Fund Fiduciary funds are excluded in 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 funds 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). 161 1 A . NORTH NAPLES FIRE CONTROL AND RESCUE DISTRICT Page 17 of 65 NOTES TO THE FINANCIAL STATEMENTS September 30,2010 NOTE A- SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, CONTINUED 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, Capital Assets Capital assets, which include land, construction in progress, buildings, equipment and vehicles, are reported in the government-wide Statement of Net Assets. 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 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 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. - 1611 A 1 NORTH NAPLES FIRE CONTROL AND RESCUE DISTRICT Page 18 of 65 NOTES TO THE FINANCIAL STATEMENTS September 30,2010 NOTE A - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, CONTINUED Capital Assets, continued 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 10 — Office Equipment 3-30 Vehicles 3-10 Equipment and Machinery 3-15 Budgets and Budgetary Accounting The District adopted an annual budget for the General Fund. The District adopted annual budgets for the Special Revenue Funds - Impact -' Fee Fund and the Inspection Fee Fund. No budget was adopted or required to be adopted for the Pension Trust Fund. 161 1 A Al NORTH NAPLES FIRE CONTROL AND RESCUE DISTRICT Page 19 of 65 NOTES TO THE FINANCIAL STATEMENTS September 30, 2010 NOTE A - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, CONTINUED Budgets and Budgetary Accounting, continued The District follows these procedures in establishing budgetary data for the General Fund, the Impact Fee Fund, 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 taxpayer 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. Several budget amendments were approved by the Board of Commissioners during _ the fiscal year ended September 30, 2010 for the General Fund. Budgeted revenues and expenditures in the General Fund were increased by $1,295,779. No budget amendments were approved for the Impact Fee Fund or the Inspection Fee Fund. 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. 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 deferred 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. 1611 Al NORTH NAPLES FIRE CONTROL AND RESCUE DISTRICT Page 20 of 65 _ NOTES TO THE FINANCIAL STATEMENTS September 30,2010 NOTE A- SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, CONTINUED 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. 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 mete 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 Assets. 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. Management 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. 1611 Al - NORTH NAPLES FIRE CONTROL AND RESCUE DISTRICT Page 21 of 65 NOTES TO THE FINANCIAL STATEMENTS September 30,2010 NOTE A - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, CONTINUED Fund Equity In the governmental fund financial statements, reservation of fund balance indicates amounts that are limited for a specific purpose, are not appropriable for expenditure, — or are legally segregated for a specific future use. Designations of fund balance represent tentative management plans. Unreserved, =designated fund balance indicates funds that are available for current expenditure. Interfund Transactions The District considers interfund 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. Subsequent Events Subsequent events have been evaluated through March 15, 2011, 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 Trust Fund)were $3,434,019, of which$817,269 was restricted. Total cash and cash equivalents included cash on hand of$1,150 at September 30, 2010. Deposits The District's deposit policy allows deposits to be held in demand deposit,money market accounts and the Florida State Board of Administration -Local Government _ Surplus Trust Fund(SBA). All District depositories are institutions designated as qualified depositories by the State Treasurer at September 30, 2010. The District adheres to GASB Statement Number 31, "Accounting and Financial — Reporting for Certain.Investments and for External Investment Pools." Under this Statement,the District has elected to show all investments at fair value, with the 161 1 A NORTH NAPLES FIRE CONTROL AND RESCUE DISTRICT Page 22 of 65 NOTES TO THE FINANCIAL STATEMENTS September 30,2010 NOTE B - CASH AND CASH EQUIVALENTS, CONTINUED Deposits, continued _ exception of the Local Government Surplus Funds Investment Pool Fund (State Board of Administration), an external 2a7 - like investment pool. The Local Government Surplus Funds Investments Pool. Trust Fund's shares are stated at amortized cost, which approximates fair value. These investments are subject to the risk that the market value of an investment, collateral protecting a deposit or securities underlying a repurchase agreements, will decline. Deposits consist of the following at September 30, 2010: Carrying Bank District Amount Balance Unrestricted General Fund Depository Accounts $ 306,298 $ 663,363 Money Market 2,308,665 2,308,665 SBA 637 637 Total General Fund $ 2,615,600 $ 2,972,665 Restricted General Fund Depository Accounts $ 4,853 $ 5,853 Special Revenue Funds Impact Fee _ Depository Accounts 717,851 717,851 Inspection Fee Depository Accounts 94,565 94,565 Total Special Revenue Funds $ 817,269 $ 818,269 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 except for the $637 held in the SBA. Bank balances approximate market value. The District held no other types of deposits during the year ended September 30, 2010. The local Government Surplus Funds Trust Fund is not required to be categorized because the investments are not evidenced by securities that exist in physical or book entry form. 16114; 1 -- NORTH NAPLES FIRE CONTROL AND RESCUE DISTRICT Page 23 of 65 NOTES TO THE FINANCIAL STATEMENTS —' September 30,2010 NOTE B - CASH AND CASH EQUIVALENTS, CONTINUED Restricted Cash and Equivalents The following is a brief description of the restrictions on cash and cash equivalents: _. The general account is used to segregate all funds received and disbursed for activities in relation to the District's 50th Anniversary. The Impact Fee account is used to account for the deposit of impact fees received and is 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 by the District for performing 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 Trust Fund)were $13,103,109 (both carrying value and market value) at September 30, 2010 and consisted of certificates of deposit which were designated as public funds with a qualified public depository, and were,therefore, 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 totaled $21,972,334 (including $475,815 in money market funds, $2,958,114 in equity mutual funds, $10,478,036 in equity securities and$8,060,369 in fixed income securities) at September 30, 2010. Such investments are administered by Firefighters' Pension Board policy. This policy provides for investments in money markets,mutual funds, treasury notes,federal agency guaranteed securities, corporate bonds, notes and/or equities, and real estate. 161 1 Al NORTH NAPLES FIRE CONTROL AND RESCUE DISTRICT Page 24 of 65 NOTES TO THE FINANCIAL STATEMENTS September 30,2010 NOTE C - INVESTMENTS, CONTINUED Firefighters Pension Plan-Investments, continued The Firefighters'Pension Trust Fund accounts for resources held to fund the respective firefighter employee pension benefits. The Firefighters' Pension Trust Fund investments were held by a financial and —' investment institution and insured up to certain limits specific to the trustee/custodian institution and retirement trust funds. 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,preserving principal while maximizing the rate of return. 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 quoted market _ prices at September 30,2010. 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 plan net assets along with gains and losses realized on sales of investments. • • 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 in the statements of plan net assets. Investment in all equity securities shall be limited to those listed on a major U.S. stock exchange and limited to no more than 70% (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. 161141 NORTH NAPLES FIRE CONTROL AND RESCUE DISTRICT Page 25 of 65 NOTES TO THE FINANCIAL STATEMENTS September 30, 2010 NOTE C - INVESTMENTS, CONTINUED Firefighters Pension Plan - Investments, continued _ Investment Authorization, continued: 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 Fund shall contain no more than 3% of a given issuer irrespective of the number of differing issues. The current target allocation of these investments at market is as follows: Authorized Target%of Investments Portfolio Domestic Equities 45% Fixed Income 40% International Equities 15°%o 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 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, 2010: Investment Maturities(in years) Investment Type Fair Value _Less than 1 1 to 5 6 to 10 _ U.S.Agencies $ 1,104,576 $ - $ 821,060 $ 283,516 U.S. Treasuries 2,200,911 1,285,621 166,570 748,720 Corporate bonds 4,754,882 246,388 3,805,945 702,549 $ 8,060,369 $ 1,532,009 $ 4,793,575 $ 1,734,785 Al NORTH NAPLES FIRE CONTROL AND RESCUE DISTRICT Page 26 of 65 NOTES TO THE FINANCIAL STATEMENTS September 30,2010 NOTE C - INVESTMENTS, CONTINUED Firefighters Pension Plan-Investments, continued 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 order to control this risk. The following table discloses credit rating by fixed income investment type at September 30, 2010,if applicable: Fair Percentage of Value Portfolio U.S. government guaranteed* $3.305,487 15.00 % Quality rating of credit risk debt securities Aa2 $ 688,400 3.13 % Aa3 276,904 1.26 Al 1,671,151 7.61 A2 1,632,945 7.43 A3 485,482 2.21 Total credit risk debt securities $4,754,882 21.64 % _ * 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 investments policy of the Plan contains limitations on the amount that can be ._ invested in any one issuer as well maximum portfolio allocation percentages. There were no individual investments that represented 5%or more of Plan net assets at —' September 30,2010. 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 _ 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 Plan's custodial bank and registered in the Plan's name. 161 IA 1 NORTH NAPLES FIRE CONTROL AND RESCUE DISTRICT Page 27 of 65 NOTES TO THE FINANCIAL STATEMENTS September 30, 2010 NOTE C - INVESTMENTS, CONTINUED Firefighters Pension Plan - Investments, continued Foreign Currency Risk: This is the risk that fluctuations in currency exchange rate may affect transactions conducted in currencies other than US Dollars and the carrying value of foreign 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 individual securities in them. The Plan's exposure to foreign currency risk related to foreign equity funds is as follows: Fair Percentage of Value Portfolio International equity funds $2,958,114 13% NOTE D - DUE TO/FROM OTHER FUNDS Interfund receivables and payables at September 30, 2010, are as follows: Due from Due to -- Fund Other Funds Other Funds General Fund: Impact Fee Fund $ - $ - Inspection Fee Fund 60,256 - Total General Fund 60,256 - Special Revenue Funds: Impact Fee Fund General Fund - - Inspection Fee Fund General Fund - 60,256 Total Special Revenue Funds - 60,256 Total $ 60,256 $ 60,256 Interfund receivables and payables were eliminated for presentation purposes in the Statement of Net Assets at September 30, 2010. "" 1611 4 .. NORTH NAPLES FIRE CONTROL AND RESCUE DISTRICT Page 29 of 65 NOTES TO THE FINANCIAL STATEMENTS — September 30,2010 NOTE E - CAPITAL ASSETS ACTIVITY, CONTINUED Depreciation expense was charged to the following functions during the year ended September 30,2010: Amount General Government Total Depreciation Expense $1,059,535 NOTE F - LONG-TERM OBLIGATIONS The following is a summary of changes in long-term obligations for the year ended September 30,2010: Balance Retirements Balance Amounts October 1 And September 30 Due Within 2009 Additions Adjustments 2010 One Year Net OPEB obligation $ - $ 162,605 $ - $ 162,605 $ - Termination Benefits 1,162,987 - (918,547) 244,440 167,843 Compensated Absences 1,356,623 208,197 - 1,564,820 - $ 2,519,610 $ 370,802 $ (918,547) $ 1,971,865 $ 167,843 The following is a summary of long-term obligations at September 30,2010: Amount Net OPEB obligation. Cumulative difference between annual OPEB cost and District payments toward the cost of post employment benefits other than pensions since GASB No. 45 transition date of September 1, 2009. $ 162,605 Early termination benefits. During the year ended September 30, 2009,the District approved an early retirement incentive package to all sworn employees (see Note M). The early retirement benefits are - payable over a three (3)year period ending September, 2012. 244,440 r— Non-current portion of compensated absences. Employees of the District are entitled to paid vacation based on length of service and job classification. 1,564,820 $1,971,865 Interest expense for the year ended September 30, 2010,was $0. 1611 Al NORTH NAPLES FIRE CONTROL AND RESCUE DISTRICT Page 30 of 65 NOTES TO THE FINANCIAL STATEMENTS September 30, 2010 NOTE G - RETIREMENT PLANS The following three retirement plans have been established by the District: Plan 1 - Florida Retirement System (FRS) Plan 2 - Firefighter's Pension Trust Fund (Florida Statute 175) Plan 3 - Governmental Money Purchase Plan (Chief) Employee participation in a specific plan is based on the respective employee's original hire date. Plan 1 -Plan Description and Provisions -Florida Retirement System All District personnel employed prior to January 1, 1996 and all other District personnel (other than certified firefighters) including the Board of Commissioners, hired on or after January 1, 1996, are participants in the statewide Florida Retirement System (FRS) under the Authority of Article X, Section 14 of the State Constitution and Florida Statutes, Chapters 112 and 121. The FRS Plan(the "Plan") is noncontributory and is totally administered by the State of Florida. The District contributed 100% of the required contributions for the years ended September 30, _ 2010, 2009, and 2008. The District's covered payroll for the years ended September 30, 2010, 2009, and 2008 was $5,500,663, $5,624,683, and $5,612,604, respectively. The District's contributions to the Plan were $1,062,265, $1,075,003, and $1,087,498, for the years ended September 30, 2010, 2009, and 2008, respectively,which represents 19%, 19%, and 17%, respectively, of covered payroll. Pension costs for the District ranged between 9.85% to 23.25% for the year ended September 30, 2010. There were no employee contributions required or made to the Plan. Employees who retire at or after age 62 with 6 years of creditable service, 6 years of senior management service and age 62, 6 years of special risk service and age 55, or 30 years of service (25 for special risk)regardless of age, are entitled to a retirement benefit,payable for life, equal to 1.6%to 3.0%per year of creditable service, depending on the class of employee (regular, special risk, etc.)based on average final compensation of the five (5)highest fiscal years' compensation. _ Benefits vest after six years (six years for senior management) of creditable service. Vested employees may retire anytime after vesting and incur a 5%benefit reduction for each year prior to normal retirement age. 161 1 A : NORTH NAPLES FIRE CONTROL AND RESCUE DISTRICT Page 31 of 65 NOTES TO THE FINANCIAL STATEMENTS September 30,2010 NOTE G- RETIREMENT PLANS, CONTINUED Plan 1 -Plan Description and Provisions -Florida Retirement System, continued Early retirement,disability, death and survivor benefits are also offered. Benefits are established by State Statute. The Plan provides for a constant 3%cost-of-living adjustment for retirees. The Plan also provides several other Plan and/or investment options that may be elected by the employee. Each offers specific contribution and benefit options. The Plan documents should be referenced for complete detail. Description of Funding Policy-This is a cost sharing, multi-employer plan available to governmental units within the State. Actuarial information with respect to an individual participating entity is not available. Participating employers are required, by Statute,to pay monthly contributions at actuarially determined rates that, expressed as percentages of annual covered payroll, are adequate to accumulate sufficient assets to pay benefits when due. Trend Information-A copy of the FRS's June 30, 2010 annual report can be obtained by writing the Florida Division of Retirement, Cedars Executive Center, 2639-C North Monroe Street, Tallahassee, Florida 32399-1560, or by calling (850) 488-5706. "— Plan 2 -Plan Description and Provisions -Firefighters' Pension Trust Fund The following brief description of the North Naples Fire Control and Rescue District Firefighters' Pension Plan(the "Plan") is provided for general information purposes only. 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 employed -- on or after January 1, 1996 are to become participants in the District's Firefighters' Pension Trust Fund. The Plan is totally administered, including all investment _ management,by a third party administrator and the Plan's appointed Pension Board. -- 16I1A1 Ai - NORTH NAPLES FIRE CONTROL AND RESCUE DISTRICT Page 32 of 65 _ NOTES TO THE FINANCIAL STATEMENTS September 30,2010 NOTE G - RETIREMENT PLANS, CONTINUED Plan 2 -Plan Description and Provisions-Firefighters' Pension Trust Fund, continued During the year ended September 30, 2009, the Plan adopted Governmental Accounting Standards Board(GASB) Statement Number 50 "Pension Disclosures" (GASB 50)which amends GASB Statements Number 25 "Financial Reporting for Defined Benefit Pension Plans and Note Disclosures for Defined Contribution Plans", and Number 27 "Accounting for Pensions by State and Local Government Employers". GASB 50 requires disclosure in the notes to the financial statements of —` pension plans and certain employer governments of the current funded status of the plan and other actuarial information. The adoptions of GASB 50 had an impact on the presentation of the notes to the financial statements but had no impact on the Plan's net assets available for Plan benefits. During the years ended September 30, 2010,2009, and 2008,there were employee ._ contributions in the amounts of$62,549, $33,580, and$64,224,respectively. These employee contributions were for the buyback of military service time for certain employees. There were no employee contributions to the Plan during the years ended September 30, 2005 or 2004, as the District funds the scheduled employee required contributions. 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. _ Employees may elect early retirement after 6 years of creditable service and attainment of age 50 with a reduction in benefit not to exceed 3%for each year before normal retirement. The Plan also includes certain disability and death benefits. 1611 A � u NORTH NAPLES FIRE CONTROL AND RESCUE DISTRICT Page 33 of 65 NOTES TO THE FINANCIAL STATEMENTS September 30,2010 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: employees ("1% pick-up" - 1% of compensation paid by the District on behalf of the employee pursuant to Resolution 96-005) effective December 9, 2004, the required employee contribution was reduced to 0.5% (employee 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 from October 1, 1996 through — September 30, 2010. The 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 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, 2009,the District's fiscal year 2010 -- contribution(District only)requirement was $2,170,443, which approximated 29% of the actuarially determined covered payroll. Actual District contributions to the Plan for the year ended September 30, 2010, were $2,219,655, including $39,308 contributed by the District on behalf of the participating firefighters (employee pick-up). The State contributions for the year ended September 30, 2010 were $1,202,554. At October 1, 2010, $22,993,792 of the Plan's total net assets were restricted for future benefits increases. 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 ages, equal to 3.53%of their average final compensation(AFC) over the 5 highest years within the last 10 years of service multiplied by number of years of credited service. Maximum benefit is 100% of AFC. The plan permits early retirement at age 50 with 6 years of credited service. Employees may elect to receive their pension benefits in the form of 1611 "` r NORTH NAPLES FIRE CONTROL AND RESCUE DISTRICT Page 34 of 65 NOTES TO THE FINANCIAL STATEMENTS September 30,2010 NOTE G - RETIREMENT PLANS, CONTINUED — Plan 2-Plan Description and Provisions -Firefighters' Pension Trust Fund, continued 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 is equal to a minimum of one half of the members salary for life (spouse) or age 18 (child). 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). 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. - 1611A1 NORTH NAPLES FIRE CONTROL AND RESCUE DISTRICT Page 35 of 65 NOTES TO THE FINANCIAL STATEMENTS September 30,2010 NOTE G - RETIREMENT PLANS, CONTINUED Plan 2 - Plan Description and Provisions - Firefighters' Pension Trust Fund, continued Actuarial Present Value of Accumulated Plan Benefits -Accumulated plan benefits are those future periodic payments, including lump-sum distributions, that 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 —. 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 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, 2009 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 8%. The October 1, 2009 actuarial valuation reflected assumed average rates of return of _. 8%. 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 for September 30, 2010 can be obtained by writing the District at 1885 Veterans Park Drive, Naples, Florida 34109-0492, or by calling (239) 597-3222. i6iAi NORTH NAPLES FIRE CONTROL AND RESCUE DISTRICT Page 36 of 65 _ NOTES TO THE FINANCIAL STATEMENTS September 30,2010 NOTE G - RETIREMENT PLANS, CONTINUED Plan 2 - Plan Description and Provisions -Firefighters' Pension Trust Fund, continued The following is a summary of the Single Employer-Defined Benefits Plan(Florida Statutes Chapter#175), including funding policies, contribution methods, benefit provisions and trend information: Firefighters' Pension Trust Fund -Plan 2 Year established and District Resolution 96- 004(July 11, governing authority 1996) Governing body Board of Trustees of Plan _ Determination of contribution requirements: Actuarially determined Employer(District) 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 _ Plan members 0.5% of Covered payroll-Note: The District adopted Resolution 96-005 to fund the contribution for the employees. (Pick-up) Funding of administrative costs Employer Period required to vest 6 years Annual salary increase 6% Post retirement benefit increase Cost of living increase of of 3% each year Eligibility for distribution (Normal retirement) Earlier of 55 with 6 years of credited service or 25 years credited service regardless of age Provisions for: Disability benefits Yes Death benefits Yes Early retirement Yes 16111 NORTH NAPLES FIRE CONTROL AND RESCUE DISTRICT Page 37 of 65 NOTES TO THE FINANCIAL STATEMENTS September 30, 2010 NOTE G - RETIREMENT PLANS, CONTINUED Plan 2 -Plan Description and Provisions - Firefighters' Pension Trust Fund, continued Memberships of the Plan consisted of the following at October 1, 2009: Firefighters'Pension Trust Fund-Plan 2 _ Active plan participants Vested 58 Non-vested 42 Retirees and beneficiaries receiving benefits 0 Terminated Plan members entitled to but not yet receiving benefits 4 Total 104 Number of participating employers 1 Number of participating state agencies 1 Annual Pension Cost, Net Pension Obligation 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, 2009 of$275,156. 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. 161 1 i k -- NORTH NAPLES FIRE CONTROL AND RESCUE DISTRICT Page 38 of 65 _ NOTES TO THE FINANCIAL STATEMENTS September 30,2010 NOTE G -RETIREMENT PLANS, CONTINUED Plan 2 -Plan Description and Provisions -Firefighters' Pension Trust Fund, continued Trend Information Firefighters'Pension Trust Fund Total(2) Required Net — Annual District State State(3) (1) Pension Fiscal Pension Required Required Frozen Actual Percentage Obligation ■ Year _ Contribution Contribution Contribution Contribution Contribution Contributed (NPO) 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% - 2006 $ 1,178,959 $ 1,066,141 $ 733,516 $ 112,818 $ 1,178,959 100% - 2005 $ 1,000,009 $ 887,191 $ 608,709 $ 112,818 $ 1,000,009 100% - 2004 $ 792,577 $ 679,759 $ 527,004 $ 112,818 $ 792,577 100% - (1) Excludes employee 1%and 0.5%,as applicable,pick-up but includes employer and _ State frozen contributions. (2) The District considers its annual pension cost to be its actuarially determined required annual pension contribution including the employer and state contribution. (3) The Plan's State frozen limit for 2010 and 2009 was$1,746,716. Pension Trust Required Supplementary Information Schedule of Funding Progress Firefighters' Pension Plan: Unfunded Actuarial Actuarial Actuarial UAAL as a Value of Accrued Accrued Annual Percentage of Actuarial Assets Liability(AAL) Liability Funded Covered Covered ._ Valuation (AVA) -Entry Age (UAAL) Ratio Payroll Payroll Date (a) (b) (b-a) (a/b) (c) (b-a)/c 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% 10/01/06 $ 8,572,161 $ 9,025,001 $ 452,840 95.0% $ 5,960,908 7.6% 10/01/05 $ 6,322,176 $ 6,783,798 $ 461,622 93.2% $3,815,952 12.1% 10/01/04 $ 4,063,514 $ 4,991,512 $ 927,998 81.4% $3,300,680 28.1% 6 1 Ai NORTH NAPLES FIRE CONTROL AND RESCUE DISTRICT Page 39 of 65 NOTES TO THE FINANCIAL STATEMENTS September 30,2010 NOTE G - RETIREMENT PLANS, CONTINUED Plan 2 -Plan Description and Provisions -Firefighters' Pension Trust Fund, continued Firefighters' Pension Trust Fund Valuation date 10/01/09 Actuarial cost method Frozen Entry Age Amortization method Level dollar, closed Remaining amortization period 28 years (as of 10/1/09) Actuarial asset valuation method Market Actuarial assumptions: Investment rate 8% Projected salary increase* 6% *Includes inflation at 3% Post retirement cost of living adjustment 3% Plan 3 - Governmental Money Purchase Plan During the year ended September 30, 2007, the District approved a Governmental Money Purchase Plan (401(a)), a defined contribution plan which is available only to the District's now former Fire Chief. The Plan is completely administered by the Plan custodian. The Plan required the District to make monthly contributions of a percentage of the former Chiefs eligible compensation equal to the average of the rate for the special risk category of the FRS and the contribution rate for the District's Chapter 175 Firefighters' Pension Trust. In addition, as part of the former Chiefs employment agreement, an amount equal to the proportionate share of the annual premium designated for his medical benefits are to be placed in the 401(a)plan in lieu of participation in the District's medical plan. Any amounts in excess of the maximum allowable contributions to a 401(a)plan are placed in the former Chiefs 457 Deferred Compensation Plan, The contribution limits for calendar years 2010, 2009, and 2008, were $49.000, $49,000, and $46,000, respectively. On October 12, 2006, the Board adopted Resolution 06-045 which established the plan and required retroactive contributions to the date of employment of the Fire Chief(June 13, 2006). 1611 Al NORTH NAPLES FIRE CONTROL AND RESCUE DISTRICT Page 40 of 65 NOTES TO THE FINANCIAL STATEMENTS September 30,2010 NOTE G- RETIREMENT PLANS, CONTINUED Plan 3-Governmental Money Purchase Plan,continued The contribution rate for the year ended September 30, 2008 was 26.91% and the contributions totaled$56,996, including the medical premium benefit. The contribution rate for the year ended September 30,2009 was 26.91%and the contributions totaled$47,616, including the medical premium benefit. The '- contribution rate for the year ended September 30, 2010 was 26.91% and the ._ contributions totaled $32,561, including the medical premium benefit. During the year ended September 30, 2009,the Chief elected to early retire. As such,the now '– former Chief, as part of the District's early retirement incentive package, agreed to retire and is entitled to the benefits described in Note M of the financial statements. The District's final contribution to the Plan was made during April, 2010. 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, dental, life and vision)benefits. The year ended September 30, 2010, is 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 participate in the Defined Benefit Plan or the Post Employment Health Plan(PEHP). All retirees and Early Retirement Incentive Program (ERIP)participants,who were eligible, remained in the Defined Benefit Plan. All other active employees, at September 30, 2010, as well as future employees entered the PEHP. 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. 1611 Al NORTH NAPLES FIRE CONTROL AND RESCUE DISTRICT Page 41 of 65 NOTES TO THE FINANCIAL STATEMENTS September 30,2010 NOTE H - POST-EMPLOYMENT BENEFITS OTHER THAN PENSION BENEFITS (OPEB), CONTINUED 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 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 and offers access to a vision plan for which the retiree is expected to pay the full premium. During Fiscal 2009, the District offered an Early Retirement Incentive Program (ERIP) to a number of active employees. A portion of that program included 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 ended,the ERIP participants began receiving the Defined Benefit Plan benefits they had been eligible for at termination. Note that the projected premiums for the dental, vision and life benefits are assumed to cover the entire cost of the program. Post Employment Health Plan (PEHP) The PEHP is a defined contribution plan administered by the District. All current employees who did not elect to remain in the Defined Benefit Plan, and all future active employees will be participants in the PEHP. Participants in the PEHP have $7,000 deposited on their behalf into a trust account on the 20th anniversary of their date of hire, and each subsequent anniversary. Additionally, those participants who have over 20 years of credited service at their date of retirement will receive a$30,000 deposit on their behalf at separation. The PEHP is designed to offer similar benefits to those offered under the Defined Benefit Plan. I 6 1 1 A 1 NORTH NAPLES FIRE CONTROL AND RESCUE DISTRICT Page 42 of 65 NOTES TO THE FINANCIAL STATEMENTS September 30, 2010 NOTE H - POST-EMPLOYMENT BENEFITS OTHER THAN PENSION BENEFITS (OPEB), CONTINUED Post Employment Health Plan (PEHP), continued 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 Policy The District paid $225,605 for retiree's and ERIP participants' health and dental as part of the Defined Benefit Plan on a pay-as-you-go basis for the year ended September 30, 2010. The District also contributed $189,000 to the PEHP Plan for the year ended September 30, 2010. 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. NORTH NAPLES FIRE CONTROL AND RESCUE DISTRICT Page 43 of 65 NOTES TO THE FINANCIAL STATEMENTS September 30, 2010 NOTE H- POST-EMPLOYMENT BENEFITS OTHER THAN PENSION BENEFITS (OPEB), CONTINUED General -Funding Policy, continued Schedule of Funding Progress-Defined Benefit Plan Unfunded Actuarial Actuarial 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 10/01/09 $ - $ 6,677,408 $6,677,408 0.0% $ 1,057,211 631.6% (1)-Initial actuarial valuation dated 10/1/09(transition year) Schedule of Contributions from Employer-Three Year Trend-Defined Benefit Plan Expected Actual Percentage of Year Annual Cash Cash Annual OPEE Net OPEB Ended _ OPEB Cost Payment Payment Cost Obligation 09/30/10 $ 493,106 $ 263,804 $ 267,501 53.5% $ 225,605 09/30/09 N/A N/A N/A N/A N/A 09/30/08 N/A N/A N/A N/A N/A Note: Actuarial projection for the PEHP is N/A l61A1 NORTH NAPLES FIRE CONTROL AND RESCUE DISTRICT Page 44 of 65 NOTES TO THE FINANCIAL STATEMENTS September 30, 2010 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 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 is reflected as a liability in the Statement of Net Assets. The following table shows the components of the District's annual OPEB cost for the year and the net OPEB obligation. Fiscal year ended September 30, 2010 (initial year) -- Defined Benefit Plan PEHP Total Annual required contribution (ARC) $493,106 $ 126,000 $619,106 Less NOO amortization - - - Plus interest on NOO - - - Annual OPEB cost 493,106 126,000 619,106 Annual Net contribution made (267,501) (189,000) (456,501) Expected cash payment (263,804) (126,000) (389,804) Yearly change in OPEB obligation 225,605 (63,000) 162,605 Net OPEB obligation-beginning of year - -Net OPEB obligation - end of year $225,605 $ (63,000) $162,605 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. 1 1 Ar 1 NORTH NAPLES FIRE CONTROL AND RESCUE DISTRICT Page 45 of 65 NOTES TO THE FINANCIAL STATEMENTS September 30,2010 _ NOTE H - POST-EMPLOYMENT BENEFITS OTHER THAN PENSION BENEFITS (OPEB), CONTINUED 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 actual 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, 2009 actuarial valuation,the projected credit unit cost method with linear pro-ration to assumed benefit commencement was used. The actuarial assumptions included a 4.5 percent investment rate of return. 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 using 8% in 2010 declining by 1%per year to 5% in 2013. Dental care at 6% per year. Life insurance at 0%per year. The unfunded actuarial accrued liability, as calculated, is being amortized over a closed period of 30 years as a level percent of payroll. The assumed rate of payroll growth is 6.0 percent. The funding method is the entry age normal actuarial cost method (level percent of pay). NOTE I - RISK MANAGEMENT The District began participating in a self-insurance program for health and dental insurance claims beginning January 1, 2005 and continued to do so through December 31, 2008. The self-insurance program had stated annual individual stop loss limits ($60,000 per individual employee for calendar 2005, $70,000 for calendar 2006, $80,000 for calendar years 2007 and 2008) and aggregate loss limits (approximately $1.8 million for calendar 2006, $2.2 million for calendar 2007, and $2,667,000 for calendar 2008, but varied with number of covered employees) and retained third party excess coverage (reinsurance) for claims in excess of the loss limits. 6 1 1 Al 1 —' NORTH NAPLES FIRE CONTROL AND RESCUE DISTRICT Page 46 of 65 NOTES TO THE FINANCIAL STATEMENTS September 30,2010 NOTE I - RISK MANAGEMENT, CONTINUED Beginning January 1, 2009,the District converted to a fully funded third party insured health plan; however, dental remains a self-insurance plan. Maximum benefit per participant is $1,500 per year,which includes employees, spouses, and family. Maximum dental benefits payable for calendar 2010, is approximately $793,500,but varies with the number of covered participants. Vision insurance was added to the benefits offered and is not a self-insurance plan. In addition,the District added a policy for reimbursement of the cost of certain - over-the-counter medications in lieu of prescriptions. There is no stated maximum amount that will be reimbursed for prescriptions. The District incurred $3,095,089 in claims,third party administration costs,premiums and reinsurance premiums during the fiscal year ending September 30, 2010, for the self-insurance and fully-funded insurance programs. No accrual has been made as of September 30,2010, for estimates of amounts to be paid for actual and incurred claims but not reported(IBNR) claims prior to January 1, 2009 as it is not possible to determine claims incurred and not reported. 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, 1998 - through September 30, 2010. The District's total liability within any one year is _ limited to the annual loss limit, except for tail coverage estimated at approximately three(3)months' average claims in the year of plan termination. The District has no plan to terminate coverage. NOTE J- PROPERTY TAXES 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, 161 a NORTH NAPLES FIRE CONTROL AND RESCUE DISTRICT Page 47 of 65 NOTES TO THE FINANCIAL STATEMENTS September 30,2010 NOTE J- PROPERTY TAXES,CONTINUED 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 2010 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 30,2010, $216,401 was due from the Collier County Tax Collector to the District for ad valorem taxes and excess fees, and interest. 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 Due date March 31 Taxes become delinquent(lien date) April 1 — Tax certificates sold by the Collier County Tax Collector Prior to June 1 For the year ended September 30,2010,the Board of Commissioners of the District - levied ad valorem taxes at a millage rate of$1.00 per$1,000 (1.00 mill) of the 2009 net taxable value of real property located within the District. 161 1 A l NORTH NAPLES FIRE CONTROL AND RESCUE DISTRICT Page 48 of 65 NOTES TO THE FINANCIAL STATEMENTS September 30, 2010 NOTE K - DESIGNATED AND/OR RESERVED FUND BALANCE/NET ASSETS Fund Balance/Net Assets were designated and/or reserved for the following purposes at September 30, 2010: Designated fund balance Amount General Fund-2010-Expenses-Oct-Dec $ 6,500,000 — General Fund-2010-2011 Expenditures over revenue 2,000,000 General Fund-2011-2012 Expenditures over revenue 3,002,934 General Fund-Emergency reserve 1,958,846 General Fund-Capital assets-fire apparatus 1,500,000 General Fund- SCBA replacement 160,000 General Fund-ALS 250,000 General Fund-Station#46 improvements 20,900 Total General Fund $ 15,392,680 Reserved Net Assets Amount Firefighters'Pension Fund-firefighters'retirement benefits $ 22,993,792 NOTE L - IMPACT FEE FUND ACTIVITY During the year ended September 30, 2010, the Impact Fee Fund had the following activity: Amount Deferred revenue, October 1, 2009 $ 190,411 Impact fee receipts (1) 573,890 Interest income 9,375 Operating fees - collection fees (8,640) Capital outlay (13,495) Deferred revenue, September 30, 2010 $ 751,541 (1) Including Impact fee receipts due from other governments of$34,202. 1611 1 NORTH NAPLES FIRE CONTROL AND RESCUE DISTRICT Page 49 of 65 NOTES TO THE FINANCIAL STATEMENTS September 30,2010 NOTE M-TERMINATION BENEFITS During the year ended September 30,2009,the District offered an Early Retirement Incentive Package(ERIP)to all sworn employees to reduce the long term operating expenses of the District. Eligible employees were allowed to make a one time irrevocable decision to accept the Early Retirement Incentive Package. The effective date, as selected by each employee, must be no later than ninety(90) days after the employee's anniversary date occurring between October 1, 2008 and September 30, 2009 but under no circumstances may the effective date be later than September 30, 2009. The Package offered one(1)year's base salary and professional pay incentives, and payout of the balance of accrued unused sick,vacation, and holiday pay where applicable. The Early Retirement Incentive Package also allowed for the use of any unused personal and/or Column D time,provided the use of such time is completed prior to the commencement of the Early Retirement Incentive option, no later than ninety days after the employee's anniversary date, or no later than September 30, 2009, whichever is earliest. Additionally, each eligible employee that chose the Early Retirement Incentive option would receive the same health, vision and dental insurance as bargaining unit employees for employee, spouse, and their dependents,paid one hundred percent (100%)by the District for three (3)years from the beginning of the each employee's -- Early Retirement Incentive Package effective date. The District would also continue to provide life insurance for the employee for twelve (12)months immediately following the employee's Early Retirement Incentive Package effective date. Each eligible employee selecting the Early Retirement Incentive option could choose '—' to receive the payout of the base salary and professional incentives in one (1) or two (2)lump sum payments, or to receive the amount incrementally over twenty four(24) pay periods. If the incremental payout was selected, the payment of the balance of accrued,unused sick, vacation, and holiday pay would be paid on the twenty fourth (24th) incremental payment. If the lump sum payment option was chosen,the payment of the balance of the accrued,unused sick, vacation, and holiday pay was -- paid on dates selected by each employee between their Early Retirement Incentive option effective date and September 30, 2009. 1611 Al NORTH NAPLES FIRE CONTROL AND RESCUE DISTRICT Page 50 of 65 NOTES TO THE FINANCIAL STATEMENTS September 30,2010 NOTE M-TERMINATION BENEFITS,CONTINUED Employees selecting the incremental payout were also credited one(1) year of service to be included in the calculation of the retiree health insurance benefit pursuant to District Policy Section 14.05. Thirteen(13)District employees elected to accept the Early Retirement Incentive Package. Two(2)of the thirteen(13)employees chose a single lump sum payment, _ two (2) chose two (2)lump sum payments, and the remaining nine(9)chose to be paid incrementally over twenty four(24)pay periods (twelve(12)months). The total cost of the termination benefits is estimated to be$2,157,471 consisting of $918,547 paid during the year ended September 30, 2010, $167,843 included in the government-wide statements as the current portion of long term debt, and$76,597 — included in non-current portion of long term debt. Final payment of benefits relating to the Early Retirement Incentive Package will occur during September, 2012. The estimated cost for fiscal years 2011, 2012, and 2013 is based on current rates for _ health insurance coverages and does not include any rate projected increases as any increase can not be readily estimated. The estimated cost for the thirteen(13)participants that elected to accept the early retirement incentive package over the next three years is as follows: Year Ending Estimated Cost 9/30/2011 $ 167,843 9/30/2012 76,597 $ 244,440 NOTE N - 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. NORTH NAPLES FIRE CONTROL AND RESCUE DISTRICT Page 51 of 65 NOTES TO THE FINANCIAL STATEMENTS September 30,2010 NOTE N - COMMITMENTS AND CONTINGENCIES, CONTINUED During the year ended September 30, 2010,the District offered an additional Early Retirement Incentive Package to all sworn employees to reduce the long term operating expenses of the District. Eligible employees are allowed to make a one _. time irrevocable decision to accept the Early Retirement Incentive Package. The effective date, as selected by each employee, must be no later than ninety (90) days after the employee's anniversary date occurring between August 31,2010 and July July 31,2011. The Package offers one (1)year's base salary and professional pay incentives, and payout of the balance of accrued unused sick,vacation, and holiday pay where applicable. The Early Retirement Incentive Package also allows for the use of any unused personal and/or Column D time,provided the use of such time is completed prior to the commencement of the Early Retirement Incentive option, no later than ninety days after the employee's anniversary date, or no later than July 31, 2011, whichever is earliest. Additionally, each eligible employee that chooses the Early Retirement Incentive option will receive the same health,vision and dental insurance benefits as bargaining unit employees for employee, spouse, and their dependents, for three (3)years from the beginning of the each employees' Early Retirement Incentive Package effective date. The District will also continue to provide life insurance for the employee for — twelve (12)months immediately following the employee's Early Retirement Incentive Package effective date. Each eligible employee selecting the Early Retirement Incentive option can choose to receive the payout of the base salary and professional incentives in one(1)or two (2)lump sum payments, or to receive the amount incrementally over twenty four(24) pay periods. If the incremental payout is selected,the payment of the balance of accrued,unused sick,vacation, and holiday pay will be paid on the twenty fourth (24th) incremental payment or upon entry into the FRS DROP. If the lump sum ,i payment option is chosen,the payment of the balance of the accrued, unused sick, vacation, and holiday pay will be paid on dates selected by each employee between their Early Retirement Incentive option effective date and July 31, 2011. 1óliA1 NORTH NAPLES FIRE CONTROL AND RESCUE DISTRICT Page 52 of 65 NOTES TO THE FINANCIAL STATEMENTS September 30,2010 NOTE N- COMMITMENTS AND CONTINGENCIES, CONTINUED -- Employees selecting the incremental payout will also be credited one (1)year of service to be included in the calculation of the retiree health insurance benefit pursuant to District Policy Section 14.05. Employees selecting the incremental payout may, at anytime during the payment of the incremental pay periods, elect to receive the balance of payments due in one _ remaining lump sum. If such elections is made, at the time the lump sum payment is made, all further monies due to the employee shall be paid. As of September 30,2010,no employees had elected to take the Early Retirement Incentive package. 1 6 1 1 A 1 4 REQUIRED SUPPLEMENTARY INFORMATION OTHER TITAN MD&A 1611 Al NORTH NAPLES FIRE CONTROL AND RESCUE DISTRICT Page 53 of 65 - STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE-BUDGET AND ACTUAL- GENERAL FUND- ,-- SUMMARY STATEMENT Year Ended September 30, 2010 — General Fund 0...M. Variance - Original Final Favorable Budget Budget Actual (Unfavorable) REVENUES Ad Valorem taxes $ 24,038,878 $ 24,650,802 $ 24,649,321 $ (1,481) Intergovernmental revenue - - 29,198 29,198 —. Charges for services 103,530 103,530 81,676 (21,854) Miscellaneous: — Interest 455,000 280,000 297,114 17,114 • Other 294,970 294,970 258,888 (36,082) Subtotal-revenues 24,892,378 25,329,302 25,316,197 (13,105) — Cash brought forward 13,936,974 14,795,829 - (14,795,829) TOTAL REVENUES 38,829,352 40,125,131 25,316,197 (14,808,934) — EXPENDITURES Current Public safety — Personal services 22,649,969 21,639,969 21,456,805 183,164 Operating expenditures 3,752,979 3,502,979 3,021,436 481,543 Capital outlay 483,000 371,500 247,090 124,410 Debt service Principal reduction - - - - Interest and fiscal charges - - - Reserves 11,943,404 14,610,683 - 14,610,683 .... TOTAL EXPENDITURES 38,829,352 40,125,131 24,725,331 15,399,800 EXCESS OF REVENUES OVER EXPENDITURES - i 590,866 590,866 — OTHER FINANCING SOURCES Proceeds from disposition of capital assets - - 5,985 5,985 Proceeds from capital lease _,• -- - — - - TOTAL OTHER FINANCING SOURCES - - 5,985 5,985 EXCESS OF REVENUES AND _ OTHER FINANCING SOURCES OVER EXPENDITURES $ - $ - 596,851 $ 596,851 FUND BALANCE-Beginning 14,795,829 FUND BALANCE-Ending $ 15,392,680 -- The accompanying notes are an integral part of this statement. 161 1 4. , A 4 NORTH NAPLES FIRE CONTROL AND RESCUE DISTRICT Page 54 of 65 -- STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE-BUDGET AND ACTUAL - GENERAL FUND -DETAILED STATEMENT _, Year Ended September 30,2010 - General Fund Variance Original Final Favorable Budget Budget Actual (Unfavorable) REVENUES - Ad Valorem taxes $ 24,038,878 $ 24,650,802 $ 24,649,321 $ (1,481) Intergovernmental revenue - - 29,198 29,198 Charges for services 103,530 103,530 81,676 (21,854) Miscellaneous: _ Interest 455,000 280,000 297,114 17,114 ._, Other 294,970 294,970 258,888 (36,082) Subtotal-revenues 24,892,378 25,329,302 25,316,197 (13,105) Cash brought forward 13,936,974 14,795,829 - (14,795,829) - TOTAL REVENUES 38,829,352 40,125,131 _ 25,316,197 (14,808,934) EXPENDITURES Current Public safety Personal services: Salaries Firefighters&Admin. 12,180,920 12,180,920 11,933,864 247,056 - Commissioners 30,000 30,000 30,000 - Overtime 1,047,500 607,500 471,957 135,543 Incentives and holiday pay 528,668 528,668 484,235 44,433 ..... Payroll taxes Social Security 1,091,767 1,091,767 995,538 96,229 Benefits Retirement 2,898,852 2,748,852 3,314,481 (565,629) _ Health insurance 3,359,748 3,359,748 3,110,118 249,630 Disability insurance 53,524 53,524 41,959 11,565 Vacation 50,000 50,000 84,173 (34,173) Sick leave 442,626 442,626 500,709 (58,083) Unemployment insurance 36,491 36,491 11,353 25,138 - Workers compensation 705,991 285,991 258,672 27,319 Employee physicals 117,882 117,882 30,746 87,136 Post employment health plan 105,000 105,000 189,000 (84,000) Retirement recognition 1,000 1,000 - 1,000 - Subtotal-Personal services 22,649,969 21,639,969 21,456,805 183,164 - The accompanying notes are an integral part of this statement. 1 6 1 1 1 -' NORTH NAPLES FIRE CONTROL AND RESCUE DISTRICT Page 55 of 65 _- STATEMENT OF REVENUES,EXPENDITURES AND CHANGES IN FUND BALANCE-BUDGET AND ACTUAL GENERAL FUND-DETAILED STATEMENT (CONTINUED) Year Ended September 30,2010 General Fund _ Variance Original Final Favorable Operating expenditures: Budget Budget Actual (Unfavorable) Insurance 377,904 277,904 241,911 35,993 Uniforms 44,500 44,500 33,823 10,677 Communications 15,000 15,000 14,979 21 Telephone 178,500 178,500 144,406 34,094 - Utilities 212,584 212,584 187,694 24,890 Maintenance _, Vehicle 342,500 342,500 340,227 2,273 Equipment 42,250 42,250 42,842 (592) Computer 107,965 107,965 72,644 35,321 - Hydrant 143,000 143,000 91,818 51,182 Building 283,616 283,616 216,497 67,119 Supplies Office 41,000 41,000 31,176 9,824 _. Protective gear 33,950 33,950 40,724 (6,774) Station 27,900 27,900 27,955 (55) Emergency medical 84,989 84,989 60,127 24,862 Hurricane/emergency - - - - Equipment -" Office 42,350 42,350 44,089 (1,739) Fire 61,000 61,000 63,537 (2,537) - Shop 5,000 5,000 4,211 789 Warehouse/logistics 1,100 1,100 1,363 (263) _, Professional and other fees Legal and professional 280,000 280,000 247,571 32,429 Property appraiser fees 208,865 208,865 174,323 34,542 .-- Tax collector fees 483,778 483,778 490,288 (6,510) Accounting 80,000 80,000 60,710 19,290 Miscellaneous Travel 46,225 46,225 21,863 24,362 .... Water/sewer fee St.44 5,000 5,000 4,604 396 Public information officer 3,500 3,500 854 2,646 Public education officer 24,100 24,100 34,849 (10,749) Fuel and oil 300,000 200,000 176,069 23,931 Legal advertisements 9,000 9,000 4,162 4,838 - Dues and subscriptions 8,598 8,598 10,157 (1,559) CERT team 6,000 6,000 3,670 2,330 .-. Dive team 8,300 8,300 2,095 6,205 Fire prevention 13,280 13,280 8,302 4,978 -. Training 139,375 139,375 100,322 39,053 Hazardous materials 5,000 5,000 2,051 2,949 _ Technical rescue 4,350 4,350 3,425 925 Boat team 5,500 5,500 5,882 (382) K-9 search and rescue - - - - Honor guard 1,500 1,500 162 1,338 PETC - - - - - Peer fitness 500 500 - 500 Miscellaneous 25,000 25,000 10,054 14,946 Operational Reserves Contingency 50,000 - - - Subtotal-Operating expenditures 3,752,979 3,502,979 3,021,436 481,543 - The accompanying notes are an integral part of this statement. 1 6 1 1. Al NORTH NAPLES FIRE CONTROL AND RESCUE DISTRICT Page 56 of 65 _- STATEMENT OF REVENUES,EXPENDITURES AND CHANGES IN FUND BALANCE-BUDGET AND ACTUAL - GENERAL FUND -DETAILED STATEMENT (CONTINUED) _, Year Ended September 30,2010 - General Fund Variance - Original Final Favorable Capital outlay: Budget Budget Actual (Unfavorable) Land - - .. - Station improvements 361,500 275,000 181,826 93,174 -- Fire&rescue equipment 25,000 25,000 15,604 9,396 Protective gear 30,000 5,000 1,395 3,605 - Communication equipment - - - - Office equipment 2,500 2,500 3,775 (1,275) - Computers 33,000 33,000 37,594 (4,594) Technical rescue equipment - - - - Boat team - - - - Training equipment 20,000 20,000 1,467 18,533 Shop equipment 2,000 2,000 - 2,000 - Logistics/warehouse - .. - - Hazardous materials equip. 5,000 5,000 2,870 2,130 Fire apparatus - - - - Dive equipment 4,000 4,000 2,559 1,441 - Fire prevention - - - - Subtotal-Capital outlay 483,000 371,500 247,090 124,410 _ Debt service: Principal reduction - - - - Interest and fiscal charges - - - = Subtotal-Debt service - - - - Reserves: Designated reserves 11,943,404 14,610,683 - _ 14,610,683 TOTAL EXPENDITURES 38,829,352 40,125,131 24,725,331 15,399,800 EXCESS OF REVENUES '-' OVER EXPENDITURES - - 590,866 590,866 OTHER FINANCING SOURCES Proceeds from disposition of capital assets - - 5,985 5,985 Proceeds from capital lease - - - - TOTAL OTHER FINANCING SOURCES - - 5,985 _ 5,985 EXCESS OF REVENUES AND ,--, OTHER FINANCING SOURCES OVER EXPENDITURES $ - $ - 596,851 $ 596,851 FUND BALANCE-Beginning 14,795,829 FUND BALANCE-Ending $ 15,392,680 - The accompanying notes are an integral part of this statement. 161 1 i f –' NORTH NAPLES FIRE CONTROL AND RESCUE DISTRICT Page 57 of 65 STATEMENT OF REVENUES,EXPENDITURES AND CHANGES IN FUND BALANCE-BUDGET AND ACTUAL -IMPACT FEE FUND- — SUMMARY STATEMENT Year Ended September 30,2010 Impact Fee Fund Variance Original Final Favorable .._. Budget Budget Actual (Unfavorable) REVENUES --- Fees: Impact fees $ 450,000 $ 450,000 $ 22,135 $ (427,865) Miscellaneous: Proceeds from Sale of Land - Interest 2,000 2,000 - (2,000) ,_ Other - - - - Subtotal-revenues 452,000 452.000 22,135 (429,865) Cash brought forward - - - - TOTAL REVENUES 452,000 452,000 22,135 (429,865) EXPENDITURES Current Public safety Operating expenditures 6,000 6,000 8.640 (2,640) Capital outlay 400,000 400,000 13,495 386,505 Reserves 46,000 46,000 - 46,000 TOTAL EXPENDITURES 452,000 452,000 22,135 429,865 EXCESS OF REVENUES OVER EXPENDITURES $ - $ - - $ - FUND BALANCE-Beginning - FUND BALANCE-Ending $ - The accompanying notes are an integral part of this statement. 1bi A I -' NORTH NAPLES FIRE CONTROL AND RESCUE DISTRICT Page 58 of 65 ,^ STATEMENT OF REVENUES,EXPENDITURES AND CHANGES IN FUND BALANCE-BUDGET AND ACTUAL - IMPACT FEE FUND-DETAILED STATEMENT Year Ended September 30,2010 Impact Fee Fund - Variance - Original Final Favorable Budget Budget _ Actual (Unfavorable) - REVENUES Fees: - Impact fees $ 450,000 $ 450,000 $ 22,135 $ (427,865) Miscellaneous: _ Proceeds from sale of land - - - - Interest 2,000 2,000 - (2,000) - Other - - - - - Subtotal-revenues 452,000 452,000 22,135 (429,865) Cash brought forward - - - - TOTAL REVENUES 452,000 - 452,000 22,135 (429,865) - EXPENDITURES Miscellaneous - Refunds - - - - Impact fee collection 6,000 6,000 8,640 (2,640) - Subtotal-Operating expenditures 6,000 6,000 8,640 (2,640) - Capital outlay: Emergency traffic device-St.42 - - - - "" Station 48 engineering 400,000 400,000 13,275 386,725 Station 49 engineering - -- - 220 (220) Subtotal-Capital outlay 400,000 400;000 13,495 386,505 Reserves: 46,000 46,000 - 46,000 TOTAL EXPENDITURES 452,000 452,000 22,135 429,865 - EXCESS OF REVENUES OVER EXPENDITURES $ - $ - - $ - FUND BALANCE-Beginning ` - FUND BALANCE-Ending $ _ The accompanying notes are an integral part of this statement. 1611Ai NORTH NAPLES FIRE CONTROL AND RESCUE DISTRICT Page 59 of 65 — STATEMENT OF REVENUES,EXPENDITURES AND CHANGES IN FUND BALANCE -BUDGET AND ACTUAL -INSPECTION FEE FUND - - SUMMARY STATEMENT Year Ended September 30, 2010 Inspection Fee Fund Variance Original Final Favorable Budget Budget Actual (Unfavorable) REVENUES Charges for services $ 637,000 $ 637,000 $ 491,272 $ (145,728) Miscellaneous: Interest 1,500 1,500 2,152 652 — Subtotal-revenues 638,500 638,500 493,424 (145,076) Cash brought forward - - - - TOTAL REVENUES 638,500 638,500 493,424 (145,076) EXPENDITURES Current Public safety Personal services 638,316 638,316 556,850 81,466 Operating expenditures - - - - Capital outlay - - - - Reserves 184 184 - 184 TOTAL EXPENDITURES 638,500 638,500 556,850 81,650 — EXCESS OF REVENUES OVER(UNDER)EXPENDITURES $ - $ - (63,426) $ (63,426) FUND BALANCE-Beginning 147,369 FUND BALANCE-Ending $ 83,943 The accompanying notes are an integral part of this statement. - 161 1 1 NORTH NAPLES FIRE CONTROL AND RESCUE DISTRICT Page 60 of 65 _ STATEMENT OF REVENUES,EXPENDITURES AND CHANGES IN FUND BALANCE-BUDGET AND ACTUAL INSPECTION FEE FUND -DETAILED STATEMENT Year ended September 30,2010 Inspection Fee Fund -"' Variance Original Final Favorable Budget Budget Actual (Unfavorable) REVENUES Fees: - Inspection fees $ 637,000 $ 637,000 $ 491,272 $ (145,728) Miscellaneous: Interest 1,500 1,500 2,152 652 Subtotal-revenues 638,500 638,500 493,424 (145,076) Cash brought forward - - - - TOTAL REVENUES 638,500 638,500 493,424 (145,076) EXPENDITURES Current Public safety Personal services: Salaries Regular 564,946 564,946 490,761 74,185 Overtime - - - - Professional/Incentives and holiday pay 12,000 12,000 10,800 1,200 Payroll taxes Social Security 44,136 44,136 38,369 5,767 Benefits Retirement - - - - Health insurance - - - - Disability insurance - - - - - Vacation - - - - Sick leave 17,234 17,234 16,920 314 Unemployment compensation - - - - Workers compensation - - - - Subtotal-Personal services 638,316 638,316 556,850 81,466 The accompanying notes are an integral part of this statement. ...... 1611 Al iiiiii —' NORTH NAPLES FIRE CONTROL AND RESCUE DISTRICT Page 61 of 65 STATEMENT OF REVENUES,EXPENDITURES AND CHANGES IN FUND BALANCE -BUDGET AND ACTUAL - — INSPECTION FEE FUND-DETAILED STATEMENT (CONTINUED) Year ended September 30,2010 Inspection Fee Fund Variance — Original Final Favorable Operating expenditures: Budget Budget Actual (Unfavorable) _ Uniforms - - - - Telephone - - Utilities - - - - Maintenance Contract labor - - - - — Hydrant - - - - Supplies ..-. Office - - - - Miscellaneous Employee physicals - - - - Dues&subscriptions - - Fire prevention - - - - Training - - - Miscellaneous - - - - Subtotal-Operating expenditures - - — Capital outlay: Office facility - - - - — Vehicles _ - - Subtotal-Capital outlay - - - - Debt service: Principal reduction - - - - Interest and fiscal charges . _ - - Subtotal-Debt service - - - Reserves: 184 184 - 184 TOTAL EXPENDITURES 638,500 638,500 556,850 81,650 — EXCESS OF REVENUES OVER(UNDER) EXPENDITURES $ - $ - (63,426) $ (63,426) — FUND BALANCE-Beginning 147,369 FUND BALANCE-Ending $ 83,943 The accompanying notes are an integral part of this statement. — 1611 X11 ADDITIONAL REPORTS OF INDEPENDENT AUDITOR 16 I 1 A 1 Affiliations Tl[J S CAN Florida Institute of Certified Public Accountants American Institute of Certified Public Accountants & Company, PA Private Companies Practice Section Tax Division Certified Public Accountants & Consultants Page 62 of 65 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 _ Board of Commissioners North Naples Fire Control and Rescue District 1885 Veterans Park Drive Naples, Florida 34109-0492 We have audited the basic financial statements of North Naples Fire Control and Rescue District as of and for the year ended September 30, 2010 and have issued our report thereon dated March 15, 2011. We conducted our audit 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. Internal Control Over Financial Reporting In planning and performing our audit, we considered North Naples Fire Control and Rescue District's internal control over financial reporting as a basis for designing our audit procedures for the purpose of expressing our opinion on the basic financial statements, but not for the purpose of expressing an opinion on the effectiveness of North Naples Fire Control and Rescue District's internal control over financial reporting. Accordingly,we do not express an opinion on the effectiveness of North Naples Fire Control and Rescue District's internal control over financial reporting. A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent or detect misstatements on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that adversely affect the entity's ability to initiate, authorize, record, process, or report financial data reliably in accordance with accounting principles generally accepted in the United States of INTEGRITY ,,,,,,.,, SERVICE ......... EXPERIENCE 12621 World Plaza Lane, Building 55 • Fort Myers, FL 33907 • Phone: (239) 333-2090 •Fax: (239) 333-2097 161 1 A l g. Page 63 of 65 America, such that there is more than a remote likelihood that a misstatement of the financial statements that is more than inconsequential will not be prevented or detected and corrected 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 material misstatement of the basic financial statements will not he prevented or detected and corrected on a timely basis. Our consideration of internal control over financial reporting was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control over financial reporting that might be deficiencies, significant deficiencies or material weaknesses. We did not identify any deficiencies in internal control over financial reporting that we consider to be material weaknesses, as defined above. Compliance and Other Matters As part of obtaining reasonable assurance about whether North Naples Fire Control and Rescue District's basic financial statements are free of 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 basic 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 or other matters that are required to be reported under Government Auditing Standards. This report 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 audit agencies. This report is not intended to be, and should not be, used by anyone other than these specified parties. 71.-(442e&tv , el • TUSCAN & COMPANY, P.A. Fort Myers, Florida March 15, 2011 16 1 1 ,, 1 Affiliations Florida Institute of Certified Public Accountants American Institute of Certified Public Accountants _ & Company, PA Private Companies Practice Section Tax Division Certified Public Accountants& Consultants Page 64 of 65 INDEPENDENT AUDITOR'S REPORT TO MANAGEMENT Board of Commissioners North Naples Fire Control and Rescue District 1885 Veterans Park Drive Naples, Florida 34109-0492 We have audited the basic financial statements of North Naples Fire Control and Rescue District (the "District") as of and for the fiscal year ended September 30, 2010 and have issued our report thereon dated March 15, 2011. In connection with our audit, we are submitting the following comments and recommendations in accordance with Chapter 10.550 "Rules of the Auditor General - Local Governmental Entity Audits" (Revised September 30, 2010) Rule 10.557(3) and Section 218.39(4), of the Florida Statutes. PRIOR YEAR COMMENTS THAT CONTINUE TO APPLY: No financially significant prior year comments were noted. CURRENT YEAR COMMENTS: No financially significant comments noted. We have included in this letter all comments which came to our attention during the course of our audit regarding items 1 through 7, as applicable, of the "Rules of the Auditor General-Local Governmental Entity Audits," Rule 1.0.554, Section (1)(i). In regard to Item 2, we represent that the District has complied with Florida Statute 218.415 regarding the investment of public funds. In regard to item 7(a), nothing came to our attention to cause us to believe that at any time during the year the North Naples Fire Control and Rescue District met any of the criteria for being in a state of financial emergency as defined in Florida Statute 218.503(1). In regard to item 7(c)(1), we applied financial condition assessment procedures pursuant to Rule 10.556(7) and noted no significant indications of deteriorating financial conditions. As such, we do not believe the District to be in a state of financial emergency as a consequence of conditions described in Section INTEGRITY ......... SERVICE ......... EXPERIENCE 12621 World Plaza Lane, Building 55 • Fort Myers, FL 33907 • Phone: (239) 333-2090 • Fax: (239) 333-2097 1611A1 Page 65 of 65 218.503(1) of the Florida Statutes. In regard to Item 7(b), we represent that the financial report filed with the Department of Financial Services,pursuant to Florida Statute 218.32(1)(a), is in agreement with the annual financial audit report for the same period. This report 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 audit _ agencies. This report is not intended to be, and should not be, used by anyone other than these specified parties. A. 4,,(A).494A, �� atitG TUSCAN & COMPANY, P,A. Fort Myers, Florida March 15, 2011 1 6 1 A 1 EXHIBIT 161 % HA1 ��pfH NMP — John 0.McGowan,Chairman p Margaret Hanson,Vice Chairman 1885 Veterans Park Drive ° e Naples,FL 34109 Paul J. Moriarty,Sr.Treasurer P J.Christopher Lombardo, FL.* (239)597-3222 Commissioner Fax(239)597-7082 James Burke,Commissioner North Naples Fire Control and Rescue District April 11,2011 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 2009/2010 reflected no current year or prior comments which require management's response. The Board of Fire Commissioners and management staff of the North Naples Fire Control & Rescue District have worked diligently to resolve past audit comments and address deficiencies in internal controls, and policy and procedures to insure the financial stability of the District. The audit report for the fiscal year ended September 30, 2010 reflects the commitment of the Board and staff to successfully resolve prior year issues. Sincerely, NORTH NAPLES FIRE CONTROL & RESCUE DISTRICT ..4.114/Y Y `,r TS ire Chief i V i6u—sc�C��%SA.REBECAH BRONSDON Assistant Chief of Administrative Services • 11 Al NORTH NAPLES FIRE DISTRICT BOUNDARIES LEE COUNTY BONITABEACHROAD � z o II * I LEE COUNTY w r i PQ i �\ COLLIER COUNTY • m ir ``LY' , w o w S.S7 2� C.R.666 \�\\\ N s \\ w �� ar1 r NAPLES-IMMOKALEE ROAD J I` _ f-a NAPLES-IMMOKALEE ROAD Z ° 1 \ I IV \�1 I VANDERBILT DERBILT BEACH ROAD T1 C y) I I� _v 11 O O N w Z I w GOLDEN GATE BOULEVARD Ti j 0 ?s a F! a , m F43 i •�� J D PINE RIDGE ROAD I J PINE RIDGE ROAD -_. 1 WHITE BOULEVARD li JU Y Qi p GREEN BOULEVARD ° gl J ° Z r 5 Fvy I ! m i ^ i ZI 2` I �! _ U� ai a m a' m, C' -- GOLDEN G•PE PARKWAY 1 T ' Q p 1 `,\ . 0 a: 2 4. ` IT NAPLES,/ RADIO ROAD �`� INTERSTATE-75 8I AIRPOR ¢ -- --- _ o! m I "1 I @@ DAVIS BOULEVARD • I , ■ 3 1 MI. 2 MI. 3 MI O SCALE 1611 1. A SPECIAL DISTRICT REPORTING Section 189.416, Florida Statutes, requires that each special district in the state designate a registered office and a registered agent and file this information with the Department of Community Affairs and the local governing authority, Collier County Board of County Commissioners. Any changes in registered agent and registered office must be reported to the above named agencies. In the space below, please provide the correct name and address of your current - registered agent: DISTRICT NAME: North Naples Fire Control & Rescue District REGISTERED AGENT: Fire Chief 7/.1,.c F' V-014-5 REGISTERED OFFICE: 1885 Veterans Park Drive Naples FL 34109 • In addition, please provide the telephone number of your registered agent: PHONE NEIMBE.R: (?39) 597-3222 Indicate your district's status (dependent or independent) by marking and X in the appropriate space. (See section 189.403, Florida Statutes, for definitions) DEPENDENT INDEPENDENT X • If the actual location of your special district office is different from that of your registered agent, provide the district's business address in the space below: • • Please return this Colin, to the address below: Derek Johnssen, General Accounting Manager Clerk of the Circuit Court Finance Department Court Plaza III 2671 Airport Road South Naples, FL 34112 1 6 1 1 A1 North Naples Fire Control & Rescue District Board of Fire Commissioners 2011 - 2012 Meeting Schedule THE NORTH NAPLES FIRE CONTROL & RESCUE DISTRICT BOARD OF FIRE COMMISSIONERS WILL HOLD ITS REGULAR MONTHLY MEETINGS ON THE FOLLOWING DATES COMMENCING @ 9:00 A.M. IN THE TRAINING ROOM AT THE NORTH NAPLES FIRE CONTROL & RESCUE DISTRICT'S STATION 45, LOCATED AT 1885 VETERANS PARK DRIVE, NAPLES, FL 34109. Thursday October 13, 2011 9:00 AM Thursday November 10, 2011 9:00 AM Thursday December 08, 2011 9:00 AM Thursday January 12, 2012 9:00 AM Thursday February 09, 2012 9:00 AM Thursday March 08, 2012 9:00 AM Thursday April 12, 2012 9:00 AM Thursday May 10, 2012 9:00 AM Thursday June 14, 2012 9:00 AM Thursday July 12, 2012 9:00 AM Thursday August 09, 2012 9:00 AM Thursday September 13, 2012 9:00 AM Chairman John 0. McGowan Board of Fire Commissioners /clp 6 1 - :. A Al NNFCRD Five Year Plan 2011-2016 69 Attachment E-1 Facility Record- Station 40 North Naples Fire Control & Rescue District FACILITY NAME STATION 40 Date Updated: 7/6/2011 ADDRESS 1441 Pine Ridge Road,Naples,FL 34109 DESCRIPTION CAPACITY: Fire Station DEMAND: Emergency Response Fire&Rescue LAND SIZE: 1.05 acres CONSTRUCTION TYPE: CBS CBS BUILDING SIZE: LIVING QUARTERS: 3,257 GARAGE: 3,915 WORK AREA: 600 OFFICE: 1,750 STORAGE: 320 SQ FT: 9,842 HOSE TOWER SQ.FT: 184 PROPERTY TOTAL SQ.FT: 10,026 APPARATUS AND EQUIPMENT ENGINES: 1 LADDERS: 1 PUMPERS: 0 SQUAD: 1 HOSE: 0 UTILITY: 0 Watern Tenders: 0 BRUSH: 0 COMMAND: 0 WOODS: 0 STAFF: 0 ANTIQUE 0 TOTAL APPARATUS: 3 STAFFING SHIFT FIRE PREVENTION ADMINISTRATION CLERICAL CAPTAIN: 1 LIEUTENANT: 5 ENGINEERS: 6 FIRE FIGHTERS: 6 TOTAL STAFF: 18 SERVICE AREA AREA SIZE: 10 Sq Miles AREA TYPE: Urban AREA POPULATION: 14,000 CALLS PER YEAR: 2,000 AVERAGE RESPONSE TIME: 4.00 Minutes TOTAL POPULATION OF DISTRICT 90,010 BJB/bb 8-26-11 I6ILA Al NNFCRD Five Year Plan 2011-2016 70 Attachment E-2 i=acility Record- Station 42 North Naples Fire Control& Rescue District FACILITY NAME STATION 42 Date Updated: 7/6/2011 ADDRESS 7010 Immokalee Rd., Naples, FL 34119 DESCRIPTION CAPACITY: Fire Station DEMAND: Emergency Response Fire&Rescue LAND SIZE: 1.29 acres CONSTRUCTION TYPE: CBS BUILDING SIZE: LIVING QUARTERS: 3,228 GARAGE: 3,638 WORK AREA: 91 OFFICE: 91 STORAGE: 125 TOTAL SQ FT: 7,173 APPARATUS AND EQUIPMENT ENGINES: 1 LADDERS: 0 PUMPERS: 0 SUPPORT: 0 HOSE: 0 UTILITY: 0 Water Tenders: 1 BRUSH: 1 COMMAND: 0 WOODS: 0 STAFF: 0 TOTAL APPARATUS: 3 STAFFING SHIFT FIRE PREVENTION ADMINISTRATION CLERICAL CAPTAIN: 1 LIEUTENANT: 2 ENGINEERS: 6 FIRE FIGHTERS: 0 TOTAL STAFF: 9 SERVICE AREA AREA SIZE: 20 Sq Miles AREA TYPE: Urban AREA POPULATION: 9,000 CALLS PER YEAR: 1,313 AVERAGE RESPONSE TIME: 5.00 Minutes TOTAL POPULATION OF DISTRICT 90,010 BJB/bb 8-26-fl 1611 Al NNFCRD Five Year Plan 2011-2016 71 Attachment E-3 Facility Record- Station 43 North Naples Fire Control & Rescue District FACILITY NAME STATION 43 Date Updated: 7/6/2011 ADDRESS 16325 Vanderbilt Dr., Bonita Springs, FL 34134 DESCRIPTION CAPACITY: Fire Station DEMAND: Emergency Response Fire&Rescue LAND SIZE: 1.26 acres CONSTRUCTION TYPE: CBS BUILDING SIZE: LIVING QUARTERS: 3,233 GARAGE: 2,820 WORK AREA: 524 OFFICE: 104 STORAGE: 952 TOTAL SQ FT: 7,633 APPARATUS AND EQUIPMENT ENGINES: 0 LADDERS: 1 PUMPERS: 1 SUPPORT: 0 HOSE: 0 UTILITY: 1 TANKERS: 0 BOAT: 1 BRUSH: 0 COMMAND: 0 WOODS: 0 STAFF: 0 TOTAL APPARATUS: 3 STAFFING SHIFT FIRE PREVENTION ADMINISTRATION CLERICAL CAPTAIN: 1 LIEUTENANT: 2 ENGINEERS: 3 FIRE FIGHTERS: 3 TOTAL STAFF: 9 SERVICE AREA AREA SIZE: 12 Sq Miles AREA TYPE: Urban AREA POPULATION: 10,000 CALLS PER YEAR: 1,228 AVERAGE RESPONSE TIME: 5.00 Minutes TOTAL POPULATION OF DISTRICT 90,010 BJB/bb 8-26-11 X11 1 NNFCRD Five Year Plan 2011-2016 72 Attachment E-4 Facility Record- Station 44 North Naples Fire Control& Rescue District FACILITY NAME STATION 44 Date Updated: 7/6/2011 ADDRESS 8970 Hammock Oak Dr., Naples, FL 34108 DESCRIPTION CAPACITY: Fire Station DEMAND: Emergency Response Fire&Rescue LAND SIZE: N/A CONSTRUCTION TYPE: CBS BUILDING SIZE: LIVING QUARTERS: 5,976 GARAGE: 3,744 WORK AREA: 249 OFFICE: 359 STORAGE: 458 TOTAL SQ FT: 10,786 APPARATUS AND EQUIPMENT ENGINES: 1 LADDERS: 1 PUMPERS: 0 SUPPORT: 1 HOSE: 0 UTILITY: 1 TANKERS: 0 SQUAD: 0 BRUSH: 1 COMMAND: 0 WOODS: 0 STAFF: 0 BOAT: 2 ATV: 1 TOTAL APPARATUS: 8 STAFFING SHIFT FIRE PREVENTION ADMINISTRATION CLERICAL CAPTAIN: 1 LIEUTENANT: 5 ENGINEERS: 6 FIRE FIGHTERS: 12 TOTAL STAFF: 24 SERVICE AREA AREA SIZE: 7 Sq Miles AREA TYPE: Urban AREA POPULATION: 19,200 CALLS PER YEAR: 1,942 AVERAGE RESPONSE TIME: 4.00 Minutes TOTAL POPULATION OF DISTRICT 90,010 BJB/bb 8-26-11 16L1 A 1 NNFCRD Five Year Plan 2011-2016 73 Attachment E-5 Facility Record- Station 45 North Naples Fire Control & Rescue District FACILITY NAME STATION 45 Date Updated: 7/6/2011 ADDRESS 1885 VETERANS PARK DR., NAPLES, FL 34109 DESCRIPTION CAPACITY: Fire Station DEMAND: Emergency Response Fire&Rescue LAND SIZE: 6.9 acres CONSTRUCTION TYPE: CBS BUILDING SIZE: LIVING QUARTERS: GARAGE: RESIDENTIAL: ASSEMBLY: SQ FT: 22,782 TRAIN TOWER: SQ. FT: 2,332 GENERAL BUILDING: SQ. FT: 308 PROPERTY TOTAL SQ. FT: 25,422 APPARATUS AND EQUIPMENT ENGINES: 1 SRU: 4 UTILITY: 1 TRAINING VEHICLE: 6 TRAILER: 9 FPB: 0 PUMPER 1 COMMAND: 5 PIO: 1 TOTAL APPARATUS: 30 STAFFING SHIFT ADMINISTRATION CLERICAL BAT.CHIEF 3 CAPTAIN: 4 CHIEF 1 FINANCIAL 2 LIEUTENANT: 2 ASST. CHIEF 2 ADMIN 2 ENGINEERS: 3 DEPUTY CHIEF 1 FIRE FIGHTERS: 9 BAT. COMMANDER 1 CAPTAIN 1 LIEUTENANT 1 PUBLIC INFOR. 1 PEO/Inspector 1 IT 1 MED. DIR. 1 TOTAL STAFF: 36 SERVICE AREA AREA SIZE: 8 Sq Miles AREA TYPE: Urban AREA POPULATION: 21,000 CALLS PER YEAR: 1,471 AVERAGE RESPONSE TIME: 5.00 Minutes TOTAL POPULATION OF DISTRICT 90,010 BJB/bb 8-26-11 11 Al NNFCRD Five Year Plan 2011-2016 74 Facility Record- Station 46 North Naples Fire Control & Rescue District FACILITY NAME STATION 46 Date Updated 7/6/2011 ADDRESS 3410 Pine Ridge Rd. DESCRIPTION CAPACITY: Fire Station DEMAND: Emergency Response Fire & Rescue LAND SIZE: 4.25 Acres CONSTRUCTION TYPE: CBS BUILDING SIZE: Living Quarters 3,088 Garage 2,628 Work Area 399 Office 96 Storage 324 Total SQ.FT: 6,535 APPARATUS AND EQUIPMENT Engines: 1 Brush: 1 TOTAL APPARATUS: 2 STAFFING SHIFT CAPTAIN: 1 LIEUTENANT: 2 ENGINEERS: 3 FIRE FIGHTERS: 3 TOTAL STAFF: 9 SERVICE AREA AREA SIZE: 8 Sq Miles AREA TYPE: Urban AREA POPULATION: 14,000 CALLS PER YEAR: 1,284 AVERAGE RESPONSE TIME: 5.00 Minutes TOTAL POPULATION OF DISTRICT 90,010 BJB/bb 8-26-11 161 : Al ._ NNFCRD Five Year Plan 2011-2016 75 Facility Record- Station 47 North Naples Fire Control & Rescue District FACILITY NAME STATION 47 Date: Updated: 7/6/2011 ADDRESS 2795 N.Airport-Pulling Rd. DESCRIPTION CAPACITY: Fire Station DEMAND: Emergency Response Fire&Rescue LAND SIZE: 1.5 acres* CONSTRUCTION TYPE:CBS BUILDING SIZE: Living Quarters 4,357 Garage 3,720 Work Area 650 Office 392 Storage 388 Total SQ.FT: 9,507 APPARATUS AND EQUIPMENT Ladders 1 TOTAL APPARATUS: STAFFING SHIFT CAPTAIN: 1 LIEUTENANT: 2 ENGINEERS: 3 FIRE FIGHTERS: 3 TOTAL STAFF: 9 SERVICE AREA AREA SIZE: 5 Sq Miles AREA TYPE: Urban AREA POPULATION: 6,000 CALLS PER YEAR: 9 AVERAGE RESPONSE TIME: 4 Minutes TOTAL POPULATION OF DISTRICT 90,010 BJB/bb 8-26-11 161 1,, 1 NNFCRD Five Year Plan 2011-2016 76 Facility Record® Station 48 North Naples Fire Control & Rescue District FACILITY NAME STATION 48 Date Updated 7/6/2011 ADDRESS Livingston Rd. DESCRIPTION CAPACITY: Fire Station DEMAND: Emergency Response Fire & Rescue LAND SIZE: 3.28 acres CONSTRUCTION TYPE: BUILDING SIZE: RESIDENTIAL STORAGE: TOTAL SQUARE FT: APPARATUS AND EQUIPMENT Engines: TOTAL APPARATUS: STAFFING SHIFT FIRE PREVENTION ADMINISTRATION CLERICAL FIRE FIGHTERS: TOTAL STAFF: SERVICE AREA AREA SIZE: 5 Sq Miles AREA TYPE: Urban AREA POPULATION: 6,000 CALLS PER YEAR: 1,200 est. AVERAGE RESPONSE TIME: 6 Minutes est. TOTAL POPULATION OF DISTRICT 96,947 BJB/bb 8-26-11 luL 1 44 1 NNFCRD Five Year Plan 2011-2016 77 Facility Record- Station 49 North Naples Fire Control& Rescue District FACILITY NAME STATION 49 Date Updated: 08/27/10 ADDRESS 810 Nursery Lane 815 Nursery Lane DESCRIPTION 560 Nursery Lane CAPACITY: Fire Station DEMAND: Emergency Response Fire& Rescue LAND SIZE: 26.35 Acres CONSTRUCTION TYPE: BUILDING SIZE: RESIDENTIAL STORAGE: TOTAL SQUARE FT: APPARATUS AND EQUIPMENT Engines: TOTAL APPARATUS: STAFFING SHIFT FIRE PREVENTION ADMINISTRATION CLERICAL TOTAL STAFF: SERVICE AREA AREA SIZE: 5 Sq Miles AREA TYPE: Urban AREA POPULATION: 6,000 CALLS PER YEAR: 1,200 est. AVERAGE RESPONSE TIME: 6 Minutes est. TOTAL POPULATION OF DISTRICT 96,947 BJB/bb 8-26-11 ioIi1 I ‘.-4 NNFCRD Five Year Plan 2011-2016 78 Facility Record- Station 410 North Naples Fire Control& Rescue District FACILITY NAME STATION 410 Date Updated: 08/27/2010 ADDRESS 925 Oakes Blvd. DESCRIPTION CAPACITY: Fire Station DEMAND: Emergency Response Fire& Rescue LAND SIZE: 3.66 acres CONSTRUCTION TYPE: CBS BUILDING SIZE: TOTAL SQUARE FT: 9,507 APPARATUS AND EQUIPMENT Engines: TOTAL APPARATUS: STAFFING SHIFT FIRE PREVENTION ADMINISTRATION CLERICAL TOTAL STAFF: 0 SERVICE AREA AREA SIZE: 5 Sq Miles AREA TYPE: Urban AREA POPULATION: 6,000 CALLS PER YEAR: 1,200 est. AVERAGE RESPONSE TIME: 6 Minutes est. TOTAL POPULATION OF DISTRICT 96,947 BJB/bb 8-26-11 161 Al NNFCRD Five Year Plan 2011-2016 79 Facility Record® Station 411 North Naples Fire Control& Rescue District FACILITY NAME STATION 411 Updated: 7/6/2011 ADDRESS 1121 Sun Century Rd. DESCRIPTION CAPACITY: Fire Station DEMAND: Emergency Response Fire & Rescue LAND SIZE: 1.6 ACRES CONSTRUCTION TYPE: STEEL BUILDING SIZE: TOTAL SQUARE FT: 10,523 APPARATUS AND EQUIPMENT Engines: TOTAL APPARATUS: STAFFING SHIFT FIRE PREVENTION ADMINISTRATION CLERICAL TOTAL STAFF: 0 SERVICE AREA AREA SIZE: 5 Sq Miles AREA TYPE: Urban AREA POPULATION: 6,000 CALLS PER YEAR: 1,200 est. AVERAGE RESPONSE TIME: n/a TOTAL POPULATION OF DISTRICT 90,010 BJB/bb 8-26-1 1 161 „A NNFCRD Five Year Plan 2011-2016 80 Facility Record- Station 401 Taylor Road Facility North Naples Fire Control & Rescue District FACILITY NAME Taylor Rd. Updated: 7/6/2011 ADDRESS 6495 Taylor Rd. Maintenance, Warehouse DESCRIPTION & Office DEMAND: Emergency Response Fire& Rescue LAND SIZE: 1.6 acres CONSTRUCTION TYPE: CBS and Steel BUILDING SIZE: Building A 3,039 Building B 6,156 Building C 9,042 TOTAL SQ. FT: 18,237 APPARATUS AND EQUIPMENT Engines: 0 Fire Prevention Bur 14 Support 3 Command 4 Utility 2 TOTAL APPARATUS: 23 STAFFING SHIFT FIRE PREVENTION ADMINISTRATION CLERICAL Fire Marshal 1 Deputy Chief 2 Admin Assistant 2 Deputy Fire Mar 2 Battilion Chief 1 Inspectors 7 Mechanic 2 Logistics/Captain 1 Facilities Coordinator 1 TOTAL STAFF: 19 SERVICE AREA AREA SIZE: N/A AREA TYPE: Urban AREA POPULATION: N/A CALLS PER YEAR: N/A AVERAGE RESPONSE TIME: N/A TOTAL POPULATION OF DISTRICT 90,010 BJB/bb 8-26-11 1611: Al NNFCRD Five Year Plan 2011-2016 81 Facility Record- Center Lane North Naples Fire Control &Rescue District FACILITY NAME Center Ln. Date Updated: 7/6/2011 ADDRESS N/A DESCRIPTION Vacant land DEMAND: Emergency Response Fire&Rescue LAND SIZE: 1,01 acres CONSTRUCTION TYPE: N/A BUILDING SIZE: TOTAL SQ. FT: N/A APPARATUS AND EQUIPMENT TOTAL APPARATUS: 0 STAFFING SHIFT FIRE PREVENTION ADMINISTRATION CLERICAL CAPTAIN: 0 LIEUTENANT: 0 ENGINEERS: 0 FIRE FIGHTERS: 0 TOTAL STAFF: N/A SERVICE AREA AREA SIZE: N/A AREA TYPE: Urban AREA POPULATION: N/A CALLS PER YEAR: N/A AVERAGE RESPONSE TIME: N/A TOTAL POPULATION OF DISTRICT 96,947 BJB/bb 8-26-11 1 6 1 1 4 A NNFCRD Five Year Plan 2011-2016 82 Facility Record- 5604 Kathleen Court North Naples Fire Control& Rescue District FACILITY NAME 5604 Kathleen Ct. Date Updated: 7/6/2011 ADDRESS 5604 Kathleen Ct. DESCRIPTION Vacant Land DEMAND: Emergency Response Fire& Rescue LAND SIZE: .66 acres CONSTRUCTION TYPE: N/A BUILDING SIZE: TOTAL SQ. FT: N/A APPARATUS AND EQUIPMENT TOTAL APPARATUS: N/A STAFFING SHIFT FIRE PREVENTION ADMINISTRATION CLERICAL TOTAL STAFF: N/A SERVICE AREA AREA SIZE: N/A AREA TYPE: Urban AREA POPULATION: N/A CALLS PER YEAR: N/A AVERAGE RESPONSE TIME: N/A TOTAL POPULATION OF DISTRICT 90,010 BJB/bb 8-26-11 ioti A 1 NNFCRD Five Year Plan 2011-2016 83 Facility Record- 5605 Kathleen Court North Naples Fire Control& Rescue District FACILITY NAME 5605 Kathleen CL Date Updated 7/6/2011 ADDRESS 5605 Kathleen Ct. DESCRIPTION Vacant Land DEMAND: Emergency Response Fire & Rescue LAND SIZE: .65 acres CONSTRUCTION TYPE: N/A BUILDING SIZE: TOTAL SQ. FT: N/A APPARATUS AND EQUIPMENT TOTAL APPARATUS: N/A STAFFING SHIFT FIRE PREVENTION ADMINISTRATION CLERICAL TOTAL STAFF: N/A SERVICE AREA AREA SIZE: N/A AREA TYPE: Urban AREA POPULATION: N/A CALLS PER YEAR: N/A AVERAGE RESPONSE TIME: N/A TOTAL POPULATION OF DISTRICT 90,010 BJB/bb 8-26-11 j6iL., Al NNFCRD Five Year Plan 2011-2016 84 Facility Record- 1945 Pine Ridge Road North Naples Fire Control &Rescue District FACILITY NAME 1945 Pine Ridge Rd. Date Updated: 09/10/09 ADDRESS 1945 Pine Ridge Rd. DESCRIPTION Vacant Land DEMAND: Emergency Response Fire & Rescue LAND SIZE: 1.78 acres CONSTRUCTION TYPE: N/A BUILDING SIZE: TOTAL SQ. FT: N/A APPARATUS AND EQUIPMENT TOTAL APPARATUS: N/A STAFFING SHIFT FIRE PREVENTION ADMINISTRATION CLERICAL TOTAL STAFF: N/A SERVICE AREA AREA SIZE: N/A AREA TYPE: Urban AREA POPULATION: N/A CALLS PER YEAR: N/A AVERAGE RESPONSE TIME: N/A TOTAL POPULATION OF DISTRICT 96,947 BJB/bb 8-26-11 1Ai NNFCRD Five Year Plan 2011-2016 85 Facility Record- Boat Dock North Naples Fire Control&Rescue District ADDRESS 13105 Vanderbilt Dr., Slip 47 DESCRIPTION Boat Slip DEMAND: Emergency Response Fire& Rescue LAND SIZE: N/A CONSTRUCTION TYPE: Dock BUILDING SIZE: TOTAL SQ. FT: N/A APPARATUS AND EQUIPMENT Fire/Rescue boat 1 TOTAL APPARATUS: 1 STAFFING SHIFT FIRE PREVENTION ADMINISTRATION CLERICAL TOTAL STAFF: N/A SERVICE AREA AREA SIZE: Gulf and back waters AREA TYPE: Water AREA POPULATION: N/A CALLS PER YEAR: N/A AVERAGE RESPONSE TIME: N/A TOTAL POPULATION OF DISTRICT 96,947 BJB/bb 8-26-11 1bl Al NNFCRD Five Year Plan 2011-2016 86 Summary of Facility Records Zone Square Miles Population Call/Year Avg. Response Time 40 10 14,000 2,047 6 minutes 42 20 9,000 1,321 6 minutes 43 12 10,000 1,143 6 minutes 44 7 19,200 1,952 6 minutes 45 8 21,000 1,462 6 minutes 46 8 14,000 1,333 6 minutes 47 5 6,000 709 6 minutes 48 5* 6,000* 1,200 Est. 6 minutes* 49 5* 6,000* 1,200 Est. 6 minutes* 410 5* 6,000* 1,200 Est. 6 minutes* 411 5* 6,000* 1,200 Est. 6 minutes* 401 N/A ,* estimates- Station not built Property Land size Building Center Lane 1.01 acres vacant 5604 Kathleen 0.66 acres vacant Court 5605 Kathleen 0.65 acres vacant Court . 1945 Pine Ridge 1.78 acres vacant Road 13105 Vanderbilt N/A Boat Dock 12 Dr. BJB/bb 8-26-11 1 6 1 F 1 NNFCRD Five Year Plan 2011-2016 1 North Naples Fire Control and. Rescue District (NNFCRD) Five Year Strategic Plan Presented by: Fire Chief Orly Stolts Assistant Chief Becky Bronsdon Assistant Chief James Cunningham Deputy Chief Michael Swanson Deputy Chief Jorge Aguilera Deputy Chief Sal D'Angelo Battalion Chief John Reilly Presented to: Board of Fire Commissioners John McGowan,Chairman Margaret Hanson,Vice Chair Paul J. Moriarty Sr.,Treasurer John McGowan, Commissioner M. James Burke,Commissioner J. Christopher Lombardo,Commissioner JJR/jjr 1 1611 Al NNFCRD Five Year Plan 2011-2016 2 Mission Statement The mission of the North Naples Fire Control and Rescue District is to protect life and property from fire and other emergencies through incident response, public education and code enforcement, while delivering the highest level of service, including Advanced Life Support Services, to our residents through the prudent management of our time, resources and personnel. JJR/jjr 2 1 611 A 1 NNFCRD Five Year Plan 2011-2016 3 Table of Contents Mission Statement 2 North Naples Fire Control and Rescue District Description 5 History 7 Current Resources and Service Delivery 8 Stations, Apparatus and Personnel 8 Apparatus and On Duty Staffing. 12 Emergency Medical Services 15 Special Operations 17 Fire Response Assignments 17 Emergency Service Performance 19 Response Times and Goals 21 Response Time Sequence 22 Non-Emergency Services 23 Fire Prevention Bureau 23 Public Education 27 Fire Investigation •28 Other Programs 30 Support Staff 31 Support Services 33 Training 34 Safety within the District 35 Emergency Dispatch 36 Special District Public Facilities Report 37 Human Resources Management 38 Information Management and Technology 38 OPERATIONAL PLAN SUMMARY 40 Year 1 Budget Year 2011 -2012 40 Year 2 Budget Year 2012—2013 41 Year 3 Budget Year 2013—2014 42 Year 4 Budget Year 2014—2015 43 Year 5 Budget Year 2015—2016 44 Goals in the Next Five Years 45 Capital Improvements Program 46 Elements of the Program 47 Program Calendar for Each Upcoming Year 48 Definitions 48 Limits of the Program 49 PROPERTY OWNED AND LAND ACQUISTIONS 49 FACILITIES 49 FINANCIAL HIGHLIGHTS 51 CHART - Percentage of General Fund and Impact Fund Expenses, 54 GRAPH- Total General Fund and Impact Fee Fund Expenses 55 TABLE - Revenue and Expenses- General Fund 56 JJR/j jr 3 161 1 A 1 4 NNFCRD Five Year Plan 2011-2016 4 TABLE- 5 Year Plan Summary- General Fund ..57 TABLE- General Fund Capital Expenses 58 TABLE- Committed and Unassigned General Fund Reserves 60 TABLE- Summary- Impact Fee Fund .61 TABLE-Impact Fee Fund Capital Expenses 62 TABLE- Staff Vehicles and Apparatus Replacement Schedule ..63 Summation 64 Attachment A 65 Attachment B 66 Attachment C 67 Attachment D 68 Facility Record- Station 40 69 Facility Record- Station 42 70 Facility Record- Station 43 71 Facility Record- Station 44 72 Facility Record- Station 45 73 Facility Record- Station 46 74 Facility Record- Station 47 75 Facility Record- Station 48 76 Facility Record- Station 49 77 Facility Record- Station 410 78 Facility Record- Station 411_ 79 Facility Record- Station 401 -Taylor Road Facility 80 Facility Record- Center Lane 81 Facility Record- 5604 Kathleen Court 82 Facility Record- 5605 Kathleen Court 83 Facility Record- 1945 Pine Ridge Road 84 Facility Record-Boat Dock 85 Summary of Facility Records 86 JJR/jjr 4 1611 A 1 NNFCRD Five Year Plan 2011-2016 5 North Naples Fire Control and Rescue District North Naples Fire Control and Rescue District is an independent special taxing district established by the State of Florida in 1961. According to the Collier County Graphics Department, this District provides fire and rescue services to seventy (70) square miles within Northern Collier County, which includes commercial, residential and multifamily units located within Naples, Florida. The North Naples Fire Control and Rescue District is under the leadership of Fire Chief Orly Stolts,who reports to an elected five-member Board of Fire Commissioners. The North Naples area is expected to continue growing,but at a slower pace than has been realized in the past. The 2010 population estimated for the North Naples Fire District according to the 2010 census is 90,010. This reflects an annual decrease in population of approximately 8,000, or 12% (See Attachment A). When compared to the increase in population from 2009-2010 of 2 percent from 96.947,the slow down in growth is apparent. Call volume within the District should increase from approximately 12,000 annually to about 16,000 in 2016; see Attachment(B) for more details. Infrastructure of the various communities is expected to keep pace with the population growth, but there will be a challenge in the congestion of transportation routes throughout this area in overall District response. Geography of the District and the development of new transportation routes will be closely monitored by the District in order to significantly reduce response times to various calls. The North Naples Fire Control and Rescue District provides a full range of services, including non-transport first response to Basic Life Support (BLS) and Advanced Life Support(ALS)to medical emergencies. The District operates out of seven(7)stations with a response capability of five (5) engine companies, three (3) ladder companies , and (1) Squad and for a potential of (9) apparatus. At the 90th percentile, response time performance to structure fires was ten(10)minutes or less(Collier County Dispatch,2011.) It is important to note that the response time to structure fires includes mutual and auto aide JJR/jjr 5 ibti iA l • NNFCRD Five Year Plan 2011-2016 6 to requests for North Naples resources outside of our District lines. The District's rating by the Insurance Services Organization is a 3 on a range of 1-10, with one (1)being the best. This class 3 rating places the District in the top 5%of all fire departments nationally. It also results in a cost savings to owners of residential,commercial and industrial property located within the District, and serves as an external verification of the exemplary job the District does in protecting life and property. The District also provides a variety of support functions,including inspections for fire code compliance in new and existing commercial and multi-family structures within the District. The Fire Prevention Bureau works closely with the Collier County Fire Code Officials to provide uniformity of code interpretation throughout all of the fire districts within Collier County. A strong emphasis on public education is also important to the District and this task is also fulfilled through the Fire Prevention Bureau. District staff met with almost 15,000 people within the District to promote fire prevention practices during 2010,including more than 8,000 students. The District's Public Education Officer was also responsible for teaching fire extinguisher training to more than 1,300 residents and workers in the District. The North Naples Fire Control District was also part of a federal pilot program in 2011 to promote pool safety and inspected 100 pools resulting in a $45,000 FEMA grant being awarded to the county. The District's operations are funded primarily through ad valorem taxes,but also receives funds for inspections, occupational licenses, flow test, hydrant maintenance, thrust block inspections and firework permits. Additionally, fire impact fees are received to provide infrastructure needed in response to new growth. Prior to 2008,revenues from ad valorem taxes and impact fees have annually increased. However, because of the economic factors currently in play,these funds have decreased substantially over the last four fiscal years.That trend is expected to continue and is reflected in the estimated revenues. After a thorough analysis of community development conditions and trends, operational methodology,resources,resource distribution,accepted industry standards and other factors, this report will provide recommendations for maintaining and/or improving the services provided by the District. Among the most significant recommendations contained in the JJRljjr 6 • 1611 Al NNFCRD Five Year Plan 2011-2016 7 Critical Issues and Recommendations are the following five major factors: 1. The need for the addition of two(2)Fire Stations, one(1)Engine Company and one (1)Ladder Company during the next-five(5)years has been identified. However,due to financial constraints in both the General Fund and the Impact Fee Fund, only provision for the addition of one (1) Fire Station and one (1) Engine Company to bring the District's totals to eight(8)Fire Stations, seven (7)Engines and three (3) Ladders is reflected. 2. While continued analysis of the District's organizational structure for greater efficiency of District operations has identified the anticipated need for additional personnel at the administration level as well as the shift level, due to financial constraints anticipated in the General Fund,there are no provisions for additions of any personnel. 3. Commitment to maintaining apparatus replacement schedule and facilities maintenance schedule by establishing and maintaining a reserve fund will be accomplished as funding is available. History North Naples Fire Control and Rescue District is an organization that is dedicated to the citizens of North Naples by adhering to a high standard of professionalism in everyday operations. The District has an impressive history of rapid growth and change that has created some unique challenges,requiring its members to adapt to new ideas and methods. The District was initially established in 1961 as a small, rural volunteer fire organization protecting the homes of residents of North Naples. It was designated as an independent taxing district in 1961 by the Florida Legislature, providing a method for consistent and adequate financial resources. The North Naples Fire Control and Rescue District maintains a high degree of professionalism, accountability, and responsibility to the citizens of the community. There is a clear understanding among the staff that the District has the full potential to become recognized as a leading organization in the fire service,providing a full array of modern,professional services to the community. 3JR/j j r 7 17 6I 1 A 1 imii NNFCRD Five ear Plan 2(Ttl-2016 8 Services currently provided by the North Naples Fire Control and Rescue District include: -- All types of Fire Response -> Emergency Medical Services (ALS and BLS) --> Hazardous Materials Response -> Vehicle Extrication -* Technical Rescue Techniques (TRT) including low/high angle, confined space, trench, and building collapse rescues -+ Beach Patrol - Water Rescue/Boat operations - Fire Prevention and Code Compliance Inspection —> Fire Investigation --> Public Fire and Life Safety Education -* Dive Rescue -+ Community Emergency Response Team, (C.E.R.T.) -* Serving Our Seniors, (S.O.S.) North Naples Fire Control and Rescue District also demonstrates effective working relationships with other city and fire districts of neighboring jurisdictions. The District established mutual and automatic aid agreements with these agencies to ensure that each district or municipality has access to additional resources, if available,when needed. Current Resources and Service Delivery Stations, Apparatus and Personnel Fire departments need a balance of three basic resources to carry out their emergency mission successfully:people,equipment and facilities. Because firefighting is an extremely physical pursuit and is a labor intensive service, the adequacy of personnel resources is a primary concern. There must also be sufficient fire apparatus distribution and standards of station coverage in order to protect the community of North Naples in an efficient manner. North Naples Fire Control and Rescue District has one-hundred ten shift firefighters and nine apparatus deployed from seven fire stations. One more station is planned to be added to JJR/jjr 8 • 161 1 X4 .1 NNFCRD Five Year Plan 2011-2016 9 increase this coverage within the next five years. Currently,the numbering of the stations and locations are as follows: • Station 40, located at 1441 Pine Ridge Road • Station 42, located at 7010 Immokalee Road • Station 43, located at 16325 Vanderbilt Drive • Station 44, located at 8970 Hammock Oak Drive • Station 45, located at 1885 Veterans Park Drive • Station 46, located at 3410 Pine Ridge Road • Station 47, 2795 N. Airport-Pulling Road ® Station 48, Livingston Road,planned to be built within the next five(5)years e Station 49,Nursery Lane—future planned location—Construction delayed due to funding ® Station 410 925 Oaks Boulevard, future planned location—Construction delayed due to funding ® Station 411 121 Sun Century Road future planned location- Construction delayed due to funding • Station 401, Support Services Head Quarters, 6495 Taylor Road Station 40 is the oldest station within the District,built in 1983 (Collier County Permitting Department,2003),and remodeled in 2003.Improvements to this station as well as to other stations within the District will be made as deemed necessary by the Board of Fire Commissioners,and as financial resources are available. Firefighters assigned to each fire station are responsible for emergency first response in a correspondingly numbered"Response District". It is important to note that the distribution and the size of the territories has as much to do with growth history as with geography,and demand of the population this District serves. North Naples Fire Control and Rescue District strives to serve the growing population by increasing the number of stations and coverage locations as development and growth continues. However,economic conditions over the last few years have resulted in a reduction in both general fund and impact fee fund revenue. This loss of revenue has affected the District's ability to construct new stations and add personnel where need has been identified. • 9 JJR/jjr 1 6I Al NNFCRD Five Year Plan 2011-2016 10 The Insurance Services Office(ISO)rates fire departments based on a complex schedule of measurements that covers a wide range of factors significant to fire protection. The ISO classification provides insurance companies with a standard estimation of conflagration risk for fire insurance rating. One component that the schedule weighs is the distribution of fire companies within the community. This grading schedule suggests that developed areas in a city should have a fire department within 1 '/2 miles travel distance. (Insurance Services Office,2003). A circular response area with a radius of 1 '/2 miles encompasses about seven square miles, less than the current average service area of existing stations. At seventy square miles, our District should have ten stations. We have identified eleven locations within our District to be considered for station locations as growth dictates and funding allows. The location of fire stations within the District is currently distributed to cover the response areas within the District. However, the need for new stations to respond to areas of new development of single family and multi-homes has been identified. Target areas identified as in need of improvement in response times are located in the following areas: 1. Immokalee Road, West of I-75, and along Livingston Road North 2. Collier Blvd. (formerly 951),Broken Back Rd. and Immokalee Road. 3. U.S. 41 and Old U.S. 41 area, and additionally; 4. Livingston Road and Vanderbilt Beach Road Extension. Currently, the highest call volume and response rate is estimated to be from Station 44, Station 40 and Station 45 respectively. Station 45 has a training tower and a training facility to meet the current training needs of firefighters and citizens. Training rooms will be added to other planned stations to facilitate the ongoing education requirements of the professional firefighter. JJR/jjr 10 1611 A • NNFCRD Five Year Plan 2011-2016 11 The General Fund Budget of the North Naples Fire Control and Rescue District for the fiscal year 2011-2012 contains the financial provisions for a total of 148 employees and elected officials. The classifications are as follows: e Fire Rescue Line Personnel: 77 ® Fire Rescue Line Officer Personnel .....33 O Fire Rescue Support B.C.,Logistics Capt 2 o Fire Rescue Training Officers. 1 e EMS Training Coordinator,EMS Training Specialist 2 O Fire Prevention and Inspection Personnel 10 ® Public Education Specialist(PES)/Fire Inspector 1 ® Fire Rescue Officers Non-Bargaining Unit Personnel 6 O Administrative Personnel 6 ® Computer Network Administrator 1 ® Public Information Officer Non-Bargaining Part-Time 1 ® Facilities Coordinator ••1 ® Fleet Technicians 2 ® Elected Fire Officials: 5 Total 148 The North Naples Fire Control and Rescue District is an Equal Opportunity Employer (EOE),and the District strives to meet all applicable standards set by the E.E.O.C.,as well as the Americans with Disabilities Act. A future five-year goal is identified to expand the Human Resource Division within this District so as to directly address labor relations, benefits and federal and state regulation compliance. However, this expansion is not provided for in the current Plan due to anticipated financial constraints. The current District established minimum apparatus staffing is three firefighters per engine and aerial company and 2 per squad. JJR/jjr 11 161 i Al NNFCRD Five Year Plan 2011-2016 12 North Naples Fire Control and Rescue District's current minimum staffing reflects twenty- seven field operations personnel on duty twenty-four hours per day. Assuming a rather conservative leave ratio of 20%for vacation, Kelly Days,and personal leave,we allow for personnel to be off duty for reasons including but not limited to sick time, family leave, workers compensation,military,disability and jury duty. The District assigns a minimum of thirty-six response personnel to each of its three shifts. With only seven scheduled off,the District meets preferred staffing. Apparatus and On-Duty Staffing — Table Assigned Assigned Preferred Safe Station# Apparatus ID Staffing Staffing Staffing 1 40 Engine 40 115 5 4 3 2 40 Squad 40 2 2 2 3 40 Tower 40 Reserve 96 0 0 0 4 42 Engine 42 109 4 4 3 5 43 Ladder 43 934 4 4 3 6 44 Tower 44 933 4 4 3 7 44 Engine 44 92 5 4 3 8 44 SRU 44 90 0 0 0 9 45 _ Squad 45 2 2 2 10 45 BC-40 1994 1 1 1 10 45 Engine 45 93 5 4 3 11 46 Engine 46 110 4 4 3 12 45 Lt 41 1 1 N/A 13 45 Capt 410 1 1 N/A 15 45 Captain 41 932 1 1 N/A 16 42 Brush 42 4053 0 0 0 45 Reserve Engine 94 0 0 0 17 44 Brush 44 79 0 0 0 18 46 Brush 46 4054 0 0 0 19 45 SRU 41 91 0 0 0 20 45 SRU 45 86 0 0 0 21 47 Ladder 47 98 4 4 3 22 Boat Dock Boat 41 968 0 0 0 23 Shop Reserve 1 127 0 0 0 24 45 TRNG1 88 0 0 0 25 44 U40 T 1411 0 0 0 26 Shop U 42 53 0 0 0 27 44 BP44 T 2971 0 0 0 28 44 BP 44 1296 0 0 0 29 44 U 40 1447 0 0 0 30 40 Boat 40 56 0 0 0 31 40 BT 40 56-T 0 0 0 32 45 BT 41 1100 0 0 0 33 44 Boat 43 55 0 0 0 JJR/j j r 12 161141 1 NNFCRD Five Year Plan 2011-2016 13 34 44 Boat 44 1248 0 0 0 35 43 BT43 55-T 0 0 0 36 44 BT 44 1247 0 0 0 37 45 HM 41 63 0 0 0 38 45 _ HM 42 113 _ 0 0 _ 0 39 46 HUR 41 766 0 0 0 40 46 HUR 42 767 0 0 0 41 Sun Century HUR 43 1116 0 0 0 42 45 CERT 40 64 0 0 0 43 45 GEN 45 119 0 0 0 44 45 TRT 41 62 0 0 0 45 45 _ AIR 45 114 _ 0 _ 0 0 46 45 FTA Air 1133 0 0 0 47 45 TRT 42 765 0 0 0 48 73 PETC 54 0 0 0 49 BT44A 43631 0 0 0 50 Shop Investigation 1991 0 0 0 51 45 BST2 WT8F 0 0 0 52 45 BST1 WT8E 0 0 0 _ 53 42 WT42 2977 0 1 1 Totals 43 31 28 The North Naples Fire Control and Rescue District operates a fleet of front line apparatus that includes five engines,three aerial apparatus,including two ladder trucks and one tower ladder,and one squad unit. All of these were determined to be in good working condition by the District's fleet staff.The model year of the front line apparatus ranges from 1998 to 2009. Average age of the front line fleet is 8.0 years.In addition to the front line fleet,the District has three engines and one tower in reserve. The telesquirt and tower are categorized in fair condition. The reserve units are used to replace front line units when they are out for repair or service. The reserve vehicles range in years from 1983 to 2004. JJRIj j r 13 1 6 i 1 A l NNFCRD Five Year Plan 2011-2016 14 The District also maintains a fleet of general staff support vehicles listed below: Apparatus and On Duty Staffing: Vehicle: Fixed Asset Use 1. Ford F-250 1117 Safety Officer 2. Ford Ranger 61 Beach Patrol 3. Ford Van 250 74 K-9 and Deliveries to Stations 4. Ford Expedition 84 U43 5. Ford F350 86 SRU 45 6. Ford F550 935 SRU42 7. Ford F550 1086 Special Ops Support Services: Vehicle: Fixed Asset Use 1. Chevy Van 66 Maintenance 2. Ford Ranger 78 Mechanic Take Home 3. Ford F450 121 Mechanic 4. Ford F150 461 Logistics 5. Ford F250 3007 Maintenance Training• Vehicle: Fixed Asset Use 1. Ford F150 65 Reserve 2. Ford Crown Vic 77 Reserve 3. Ford Expedition 101 Reserve 4. Ford Expedition 107 Training Commander 5. Ford Expedition 932 Training Captain 410 6. Ford Employer 227 Training Lt 41 Chief Officers/Administration: Vehicle: 1. Ford Expedition 228 Chief 40 2. Ford Explorer 229 Chief 41 3. Ford F250 123 Chief 42 4. Ford Expedition 929 Chief 43 5. Ford Expedition 927 Chief 44 6. Ford Expedition 928 Chief 45 7. Ford Expedition 103 Battalion Chief 42 14 JJR/jjr 161 1 ,A NNFCRD Five Year Plan 2011-2016 15 8. Ford Explorer 82 I.T. 9. Ford Explorer 83 Reserve Inspection Bureau: Vehicle: 1. Ford Explorer 117 Fire Marshal 2. Ford Explorer 126 Deputy Fire Marshal 3. Ford F150 931 Deputy Fire Marshal 4. Ford Taurus 108 Inspector 43 5. Ford Taurus 111 Inspector 42 6. Ford Taurus 112 S.O.S. 7. Ford Ranger P/U 128 Inspector 40 8. Ford F150 266 P.E.O. 9. Ford F150 344 Inspector 47 10. Ford F150 930 Inspector 48 11. Ford F150 1223 Inspector 45 12. Ford F150 1224 Inspector 41 13. Ford F150 1409 Inspector 49 14. Ford Taurus 59 Reserve 15. Ford Taurus 60 Reserve Grand Total All Vehicles—Line and Support 97 Emergency Medical Services On February 8, 2011,the District was issued a Certificate of Public Necessity and Convenience (COPCN)by the Collier County Board of County Commissioners to provide pre-hospital,non-transport Advanced Life support service to the residents and visitors of the North Naples Fire Control&Rescue District. On February 28,2011 the State of Florida Department of Health officially licensed the District Advanced Life Support program, and on April 1,2011 the District successfully passed the final State of Florida Bureau of Emergency Medical Services system inspection with no deficiencies noted. The North Naples Fire Control&Rescue District today responds to over 6,000 Medical Emergency Calls in both the capacity of an Advanced Life Support(ALS) and Basic Life Support(BLS)provider, utilizing a combination of first response vehicles and medically 15 JJR/jjr 1ÔIIA1 6 NNFCRD Five Year Plan 2011-2016 16 equipped fire trucks. Once a 911 call is received into the Sheriff's Office dispatch center, and based on the information provided by the caller,the call is then appropriately coded to ensure the closest and most appropriate District ALS/BLS apparatus is dispatched. All District Paramedics are not only State of Florida Certified; in addition,they must successfully complete the District Medical Director's comprehensive credentialing requirements prior to being allowed to perform as a paramedic. The District's Advanced Life Support section is managed by a Deputy Chief of EMS, an EMS Captain, EMS Training Lieutenant and a Medical Director. The Deputy Chief of EMS is responsible for the overall EMS operations,budget oversight, development of policies and procedures,assuring compliance with all State statutory requirements, and maintaining direct communication with the District Medical Director. The EMS section's day-to-day field operations, including assuring the proper unit response, establishing command on high risk calls and delivery of on scene care, and meeting logistic needs, are provided by the EMS Captain. The EMS Training Lieutenant is responsible for the development and implementation of all State and local medical continuing education requirements,participation in the District's Quality Assurance program, introduction of new equipment and assuring that the District's EMT and Paramedic credentialing and re-credentialing program is continuously reviewed. In Collier County,transport services are provided by Collier County EMS department. On occasions,when a patient's medical condition dictates, or the district Paramedic initiates Advance Life support procedures prior to the arrival of the Collier County transport unit, a District firefighter/paramedic or EMT will provide additional clinical support during the transport phase of the call by riding along with the patient to the hospital. The District's current practice is to hire well-qualified firefighter/paramedics. This allows the department to increase its flexibility in providing the highest level of service to the residents. The District shall continue to be proactive and encourage the educational advancement of its employees, especially those seeking to advance their medical knowledge base. The District will continue to evaluate the medical needs of our residents and work with the District Medical Director,the Collier County Office of the Medical 16 JJR/j j r • 11i Al •;# NNFCRD Five Year Plan 2011-2016 17 Director and the North Naples Fire District Board of Commissioners to expand and improve the District's ability to provide medical care at both the Basic Life Support and Advance Life Support levels. Special Operations The North Naples Fire Control and Rescue District provides various extrication services. The District strives to maintain a high level of training to be prepared to handle emergencies such as those requiring vertical line rope rescues,confined space,and trench collapse,swift water and deep water rescue. The District participates with the U.S. Coast Guard in boat rescue and fire fighting operations with the District's four(4)boats.Boat 41 is equipped with a 750 G.P.M. fire pump. The District has thirty-seven (37) State Certified Haz-Mat Technicians and equipment to respond to Hazardous Materials and Weapons of Mass Destruction. The District has been pro-active by certifying three Public Safety Scuba Instructors to maintain the skills and training levels of a modern well equipped twenty-seven member Dive Rescue Response team. Currently there are thirty-six(36) firefighters assigned to a shift at NNFCRD. Significant time is spent training on to ensure adequate personnel are available to handle an incident at any given time. Skill mastery and retention becomes a significant concern when combining these training demands with normal firefighter in-service advanced firefighting courses, hazardous materials training,dive team training,boat operations training,inspector training, and officer development programs. In a district such as North Naples, specialized certifications,training and advanced skill development are essential elements in the provision of service to the residents of the District. Fire Response Assignments The North Naples Fire Control and Rescue District has developed standard assignments for the dispatch of personnel and apparatus to various types of calls for service. These assignments vary from as many as eight (8) emergency vehicles to as few as one (1), 17 JJRljjr oj A l NNFCRD Five Year Plan 2011-2016 18 depending on the type and severity of the emergency. The following table lists the assignments. While we judge them as typical of the industry as far as the number of apparatus,current North Naples Fire District staffing conditions could result in the response of as few as fifteen (15) firefighters to structure fires, depending on the type of fire dispatched. This could create safety concerns on initial operations,particularly mid to large sized structures. However,larger sized structures(commercial buildings)would have six(6) additional personnel responding on two additional apparatus. It is also important to note that we maintain a minimum staffing of three(3)on all engines and ladder companies. However, according to NFPA 1710 these apparatus should have at least a minimum of four(4)on duty personnel assigned. NFPA 1710 further states that there should be five (5) to six (6) firefighters per vehicle when a district has high hazard occupancies. Our District recognizes that we have a significant number of high hazard occupancies. Our District recognizes that we have a significant number of high hazard occupancies. Prior to 2007,the District hired firefighting personnel with the intent of staffing fire engines with four;however,recognizing the financial impact of the decline in property values,the District proactively ceased hiring firefighting personnel to staff apparatus at the NFPA recommended level. To date we have 14 unfilled operational positions. Engines Ladders Rescue EMS calls: House Fires: All other fires: Commercial Fires: High Rise Fires: ' 18 JJR/jjr 161i1 NNFCRD Five Year Plan 2011-2016 19 Emergency Service Performance The North Naples Fire Control and Rescue District responds to a variety of emergencies. There was a mix of emergency responses made by the District for the period of 2010. Incident Totals by Type Bassed on Calendar Year 2010 7,000 6,000 0 5,000 --- 4,000 3,000 Aar- 2,000 KIM 1,000 co O (CS ® j5 O M M U O C co El2 E (1) � W2 o � o .� C f' N t JJR/jjr i6IiA1 NNFCRD Five Year Plan 2011-2016 20 Of the total responses, roughly 60% of the emergencies handled by the District were for emergency medical assistance and 25%were classified rescue and incident mitigation. Because the workload of the District fluctuates, it is important to know when calls are occurring, including time of day, day of week and month of year. Creative deployment solutions can be developed based on this information.The charts below represent 2010 data. Responses by time of day vary significantly, as is expected. Peak response loads occur between the hours of 8:00 a.m. to 8:00 p.m. Incident Occurrences Based on Time of Day Based on Calendar Year 2010 ' 300 380 22:00 _ 436 494 577 X541 19:00 585 isoommmaczn 608 9, 16:00 J ' 635 624 678 ® 13:00 _ 613651 - 641 vg 10:00 _ 631 474 X85' 7:00 260 1}78 195 4:00 _ 215 250 234 1:00 _ 300 0 200 400 600 800 Incidents Per Time of Day Information created by North Naples Fire Control&Rescue District RedAlert Reporting system,NFIRS 5.0 20 JJR/jjr 1611 it 1 NNFCRD Five Year Plan 2011-2016 21 There is a fairly significant variation in responses by month. The chart below shows the total runs by month for 2010. While not significant at this point in time, growth will certainly exacerbate the difference in terms of crew workload. Based on Calendar Year 2010 December ,; ., 1,010 November I 887 October . . z ;._. ;' 813 September August X •'4:0.190411846 - I - 818 July -. June -,4,141101 869 May ,rt. .toiv Wit' 831 April �.�. ..:4001106111BONt 995 March a , _:. .4. 1,113 February :�� x. `�d� .. 931 January 1,000 I f 0 200 400 600 800 1,000 1,200 Information created by Not Naples Fire Control&Rescue District RedAlert Reporting system,NFIRS Response Times and Goals A goal of a six(6)minute response time to emergency calls for service is an ambitious goal given the widespread geographical nature and traffic congestion of the service area. The North Naples Fire Control and Rescue District structure fire response for the first arriving unit for the calendar year 2010 were analyzed to determine the following: The average dispatch-to- en-route/response time: 2:28 minutes (dispatching the calls) The average en-route-to-arrive time: 5:11 minutes 21 JJR/j j r 16lj Al NNFCRD Five Year Plan 2011-2016 22 The average Alarm to on scene time: 6:59 minutes As indicated above,the average number of responses exceeds the six(6)minute goal. Time of day also has some influence on response time performance (rush hour, etc.). Response time performance within each of the "District" fire station coverage areas shows little variation. The District has utilized a squad, or a smaller rapid response vehicle in the Northern part of the District for several years,when staffing permits. However,in December of 2010,the District reduced one front line fire apparatus and implemented two permanently assigned squads,one in the Northern part of the District(Station 45)and one in the Southern part of the District (Station 40). We have reviewed the data since that transition and the response times have significantly improved in a climate of significant increases in call volume. This suggests that the utilization of squads in a combination of improving geographic coverage station area will be vital in attempting to maintain response times with increased service requests. The following sections discusses factors that influence response times in more detail and reviews the analysis of issues significantly impacting response time performance for North Naples Fire Control and Rescue District. Response Time Sequence There are eight(8) stages of events that occur from the inception of the emergency being detected until arrival of response crews. The amount of time these stages take directly influences overall accomplishment of a response time objective. These stages are: 1. Detection-The discovery that an emergency exists. 2. Report-The establishment of contact with the Emergency Communications Center(ECC)—Calling 911. 3. Call Triage-The activity of the ECC call-taker to establish the nature of the emergency. 4. Call Processing-The identification of which units should be dispatched based on the nature of the emergency. 22 3JR/jjr 1611 Al NNFCRD Five Year Plan 2011-2016 23 5. Dispatch-The notification of response units of the type and location of the emergency based on availability. In the event the primary unit is on call,the next closest unit would be dispatched. 6. Turnout-The time between Dispatch and the first movement of the vehicle(s) towards the location of the emergency. 7. Travel - The time taken to travel from the response unit's location at the time of dispatch to arrival at the location of the emergency. 8. Setup -A variety of tasks accomplished by response crews to prepare for initiation of incident intervention(checking for occupants and hazards, setting up hose lines, establishing water supply, etc.). The two most relevant stages for the purpose of this analysis are turnout and travel. Turnout and travel times for this time period were analyzed to determine the overall effect they had on a six-minute response time objective. Based on this analysis, it is clear that wide-spread geographic coverage contributes to long travel times,thus resulting in response time performance being outside of the goal of six(6) minutes 90%of the time. Non-Emergency Services Fire Prevention Bureau Fire districts routinely provide a variety of services to the community that do not involve emergency response. These services have a significant impact on the ability of the fire district to accomplish its primary mission. The mission of the Fire Prevention Bureau is to minimize the risk of life and property loss from fire by controlling and eliminating hazardous conditions before a fire occurs. A well planned and executed fire inspection and public education program is an effective way to accomplish this mission. Fire inspection, code enforcement, and public education can be methods of reducing the occurrence of fire by eliminating the precursors to fire and teaching fire safety. It is always better to prevent a fire rather than fight it.Therefore,these are direct steps toward protecting the community from the dangers of fire. JJR/jjr 23 1611 Al NNFCRD Five Year Plan 2011-2016 24 It has been shown that aggressive fire inspection and code enforcement programs can reduce fire occurrences by eliminating ignition sources. In addition, proper enforcement of life safety codes can improve the chances of survival for occupants should a fire occur. The Fire Prevention Bureau operates with a staff of thirteen personnel,including the Deputy Chief of Fire Prevention and Life Safety, the Fire Marshal/Battalion Commander of Fire Prevention,two Deputy Fire Marshals/Captains of Fire Prevention, seven Fire Inspectors, one Public Education Officer/Fire Inspector, and two Administrative Assistants. The Fire Prevention Bureau is located in the North Naples Fire Control and Rescue District Support Services Headquarters building at 6495 Taylor Road. The primary responsibilities assigned to the Fire Prevention Bureau are divided into the four Divisions as listed below: > Existing Building Inspections ( 4 assigned inspectors) ➢ New Construction Inspections (3 assigned inspectors) > Public Education) > Fire Investigation (9 are qualified investigator 1, 1 Investigator II) One of the special tasks and a major accomplishment of the Existing Building Division in 2007 was the locating by GPS reading,identifying with a standard tag,and the computerized mapping of the Fire District's approximate 6,000 fire hydrants.This achievement advanced the Fire District's ability to manage its water supply system significantly.The requirement to inspect, flow, and lubricate each fire hydrant is accomplished by the Fire Operations Division. In 2009,the District entered into an Inter local Agreement with Collier County to take ownership and maintain the fire hydrants on County water lines located in front of the back flow device. The District will provide initial funding over the course of three fiscal years to assist the County in creating the necessary infrastructure to maintain and service these hydrants. At the conclusion of the three year period(September 30,2012),the County 24 JJR/jjr 161 1 : Al NNFCRD Five Year Plan 2011-2016 25 Water Department will have the responsibility for funding the maintenance and repair of approximately 3,700 fire hydrants within the District. In 2008,the Fire Prevention Bureau met one of its major long term goals and began utilizing a data based management software program, "One-Step", to manage their fire inspection program. Despite the initial challenges of data entry training and software problems, the benefits of researching and tracking inspection records electronically are already being realized.In addition,One Step allows the District to account for and manage its building and unit count. Existing Building Inspections: The Existing Building Division is currently staffed with one Deputy Fire Marshal and four Fire Inspectors. Based on data provided by the Fire Marshal's monthly and annual reports, there are approximately 6,000 commercial and multi-family residential buildings located within the Fire District.There are several target hazards that pose an increased life safety risk to the occupants and potential high hazard conditions to responding firefighters.They have been identified as follows: 4 major resorts, 64 high rises, 101 mid rises, 26 child care facilities, 11 schools, 18 healthcare facilities, 2 hospitals, 24 golf course maintenance facilities, and 3 industrial parks. The main objective of the Existing Building Division is to conduct fire inspections of existing commercial and multi-family residential buildings to insure compliance with the Florida Fire Prevention Code. In addition, they conduct Certificate of Occupancy fire inspections, follow-up inspections on Notices of Violations issued by the Fire Operations Division, night inspections of assembly occupancies, respond to complaints made by citizens, and ensure the compliance of existing fire protection systems and fire hydrants. The short term goal of the Existing Building Division is to conduct fire inspections on all buildings within the Fire District every three years, and to maintain an efficient systematic Existing Building Fire Inspection Program.Facilities requiring annual state licensing as well as target hazards will have inspections conducted on a more frequent basis. All annual fire safety inspections that were required by law including healthcare,childcare and schools were 25 JJR/jjr • I61 Al NNFCRD Five Year Plan 2011-2016 26 conducted in 2010. The 2011 goal of the Existing Building inspection program will be to conduct annual fire inspections on 33%of the Fire District's buildings. With the assistance of One-Step data base software system, the Fire District now has the capability to identify buildings by their last annual or occupational license inspection date.Buildings identified as not having an annual or occupational license inspection in the past three years will be given priority and assigned first. In 2010, four thousand one hundred fifty four (4,154) existing businesses were inspected. Two thousand, eight hundred nineteen (2,819),were routine fire inspections,four hundred ninety two(492)were Occupational License inspections,and eight hundred forty three(843) were investigations into specific complaints or problems As of July 31,2010,the Existing Building Division has conducted 1,281*Existing Building Fire Inspections and 246* Occupational License Inspections for a total of 1,527* Fire Inspections. In order to have a highly effective Existing Building Inspection Program,it will require the annual inspection of all commercial and multi-family buildings.This is the long term goal of the Division.Based on the number of buildings presently located within the Fire District,this will require a re-evaluation of the systems used to conduct existing building inspections and possibly the addition of four more Existing Building Inspectors. New Construction Inspections: The New Construction Division is currently staffed with one Deputy Fire Marshal and three Fire Inspectors. The primary responsibility of the New Construction Division is to review and verify that the design,construction, alteration,modification,and repair of all buildings under construction within the Fire District are compliant with both the Florida Fire Prevention Code and the plans approved by the Collier County Fire Code Official. In addition,every life safety system(fire alarm,fire sprinkler,fire pump,emergency generator, private underground fire main,private hydrant,kitchen fire suppression system,and kitchen ventilation system) receives a separate Collier County permit and must be inspected and verified to be fire compliant.Multiple inspections are necessary during the various stages of JJR/j j r 26 161 1 Al NNFCRD Five Year Plan 2011-2016 27 construction of both the building permits and life safety system permits in order to insure the provisions of the code are met. In 2010,five thousand eighty four(5,084)new construction inspections were conducted,and sixty (60) new buildings were added to the district. In an effort to provide better customer service and reduce the number of failed inspections,all contactors were required to attend a preconstruction meeting. This resulted in a twelve percent (12%) increase in passed inspections from the previous year(2009= 66%pass ratio, 2010=78%pass ratio). Inspections are scheduled by the building contractor when the structure is ready for an inspection. The inspection is scheduled within a 24 to 48 hour time frame. The New Construction Division consistently meets this scheduling goal. * Data provided by the Fire Marshal's monthly and annual reports. Public Education: The overall objective of the Public Education Division is to encourage the members of our community to practice fire safety and to protect themselves and their families from the dangers of fires. The Public Education Officer, with additional support from the firefighters from the Fire Operations Division and fire inspectors from the Fire Prevention Bureau, provided safety awareness classes to public and private schools,child daycare centers,youth summer camps, businesses, nursing homes, assisted living facilities, and other special groups within our community. During 2010, the Public Education Officer also certified several hundred residents and employees of businesses located within the District in the use of fire extinguishers utilizing a fire extinguisher training device purchased by the District in 2008. It is anticipated the many more District residents will attend and obtain certification in the use of fire extinguishers in the coming fiscal year. The North Naples Fire Prevention Bureau is dedicated to an aggressive outreach program to its citizens that requires the participation and support of the Fire Prevention Bureau,the Fire 27 JJR/jjr I 6 I 1A1 NNFCRD Five Year Plan 2011-2016 28 Operations Division, and the Public Education Officer. Campaigns are constantly being developed to encourage and educate target audiences to practice fire safety or establish their own fire safety education programs. Within the next two years,it is a goal of the Fire Prevention Bureau to develop several more "model"public education programs, including the following: > Healthcare provider fire safety training program • Childcare provider fire safety training Other goals of the Fire Prevention Bureau include: ➢ Inspect 3500 Units in 2011 > Provide inspections for all high risk target occupancies within the District which include healthcare facilities, hospitals, childcare, schools, major resorts and golf course maintenances facilities. In 2009,as a result of a change to NFPA 101 Life Safety Code,Chapter 12.7.6.1 and13.7.6.1, the Fire Prevention Bureau developed and instituted a crowd management course for community businesses now required to provide an employee with such a designation. The change to the above referenced safety code decreased the number of people determining"an assembly"from 1,000 to 50, and instituted the requirement of a trained crowd manager for businesses housing such identified assemblies. This program has been highly successful among the businesses within the District,and has provided valuable training and certification to over four hundred employees of these entities regarding crowd management practices. It is anticipated this number will continue to increase. It should be noted that this certification is effective for three years, at which time recertification will be required. In 2010, seven hundred ninety three (793) citizens working within the District were trained in the Crowd Manager program. Four major business,Arthrex,Naples Daily News,Wachovia,and Fifth Third Bank, are currently participating in the Fire Warden Program. The Fire Warden Program is conducted on-site,and trains the employees how to keep their work area fire safe, and what actions to take if a fire emergency were to occur. JJR/jjr 28 1611 Al NNFCRD Five Year Plan 2011-2016 29 Fire Investigation: In 2010,the goal to increase the number of Florida State Certified Fire Investigators from eight to ten was met. Another goal that was set in 2005 was to purchase and fully equip a fire investigation trailer. In 2007,the Fire Prevention Bureau met another major accomplishment when they were able to purchase a new trailer,fully funded by community donations and grants. This unique Fire Investigation Mobile Unit is used for conducting both fire investigations and life safety public education. This unit was equipped and fully operational in December,2008. In 2010 , for the first time the North Naples Arson Investigation trailer was dispatched three times to assist neighboring fire districts with their fire investigations to serve as a command post. The Engine Company Officer or Shift Commander is responsible for the investigation,and determination of the cause and origin of all fires within the Fire District. When it is determined that a more in depth fire investigation is required,or the circumstances of the fire meet certain criteria, a Fire Investigator from the Fire Prevention Bureau responds and conducts an official investigation. In 2010,twenty two(22)fire investigations were conducted either independently or with the State Fire Marshal's Office. Three (3)fires were determined to be arson. In addition,three (3) civilian injuries and zero (0) fire deaths occurred. In 2011 year to date as of July 15t the Bureau has conducted 7 fire investigations. Two are currently under investigation with the State Fire Marshall. 29 JJRJjjr 1611. 41 NNFCRD Five Year Plan 2011-2016 30 The Fire Investigators continue to expand their knowledge and make improvements in their report writing, scene documentation, witness interviewing, and forensic investigation techniques, and continue in their efforts to meet the goal of establishing the District's fire investigation program as a"model"for other Fire Districts. Other Programs: 1. The Public Information Officer(PIO)responds to major emergencies to provide on- scene public information to all areas of the news media, as well as videotaping and recording many major emergencies within the District for training and historical purposes. 2. The District's Assistant Chief of Administrative Services is also the Custodian of Public Records for the District as citizens may request information regarding the District from time to time. The role of the Custodian of Public Records is important since public access to District documents provides accountability to the taxpayers of the District and ensures honest government practices, as well as compliance with Florida Statute as to the provision of District records to the public. 3. The older population of North Naples is definitely a concern to the North Naples Fire Control and Rescue District,and the District has responded by creating the Serving Our Seniors(SOS)Program. This program utilizes volunteers to deliver groceries to those residents of the District that are unable to shop for themselves, providing a much-needed service to these residents. Additionally, the weekly delivery by volunteers provides the opportunity to check on the well being of these residents. 4. Another program offered by the District is the sponsorship of Boy Scout Troop 2001, which is comprised of forty-three (43)Boy Scouts who proudly display high moral character and leadership skills. 5. The North Naples Fire Control District was part of a federal pilot program to promote pool safety and inspected 100 pools which resulted in a forty five thousand dollar 30 JJR/jjr �. b11 NNFCRD Five Year Plan 2011-2016 31 ($45,000) FEMA grant being awarded to the county. 6. The Community Emergency Response Team(C.E.R.T.),which is comprised of over six hundred(600)residents of North Naples trained to assist with disaster situations and recovery efforts within their communities.The individuals who participate in the Community Emergency Response Team program complete an eight(8)week training program provided by the District at no cost to the participant. Support Staff In order to successfully function, the District requires support staff to provide the tools necessary for the effective delivery of service. As with any other large organization, adequate supervision and administration is necessary to handle human resource issues, budgets, purchasing and supplies. Proper maintenance and repair of the stations and fleet keeps the infrastructure and rolling assets maintained and in service. Likewise, without adequate and up to date training of personnel,the quality of services delivered deteriorates. Finally, the ability to communicate incident responses and emergency assignments is a critical component of the successful provision of service. The North Naples Fire Control and Rescue District employs seventeen(17) administrative management and support positions. In simplest terms,the primary job of the Fire Chief and other administrative management and support staff is to make sure that firefighters have the ability and means to do their job on the emergency scene,manage fire district facilities and resources,and assure the organization operates within budget. Efficient administration and support is critical to the success of all internal and external customers within this fire district. With sufficient oversight, planning, documentation, training and maintenance, the operational sections of the department will pass any emergency test. Therefore,as with other parts of the District, administration requires resources to function properly. The addition of administrative support staff to any fire protection system should not cause a reduction of the emergency capacity of the fire district. Policy makers usually look for a 31 JJRljr 161 1 NNFCRD Five Year Plan 2011-2016 32 balance in funding the administrative support and operational functions of the fire district. The administrative and support resources of each district should be just as adequate to ensure the high efficiency of emergency operations without detracting from the emergency mission. Administrative management personnel of North Naples Fire Control and Rescue District consist of one(1)Fire Chief,two(2)Assistant Chiefs,and three(3)Deputy Chief Positions. The organizational design features a three-branch, top-down scheme, with the Fire Chief responsible for the direct oversight of these three branches of the District(see Attachment C). These branches include Administrative Services/Financial,Emergency Operations,and Fire Prevention/Life Safety. As of October 1,2011,there are one hundred forty-two(142)full-time and one(1)part time budgeted position, and five (5) elected officials in the District. These consist of five (5) elected Fire Commissioners,one(1)Chief of the District,two(2) Assistant Chiefs,three(3) Deputy Fire Chiefs, one (1) Support Battalion Chief, one (1) Battalion Commander of Training, one (1) EMS Coordinator, one (1) EMS Training Lieutenant, one (1) Accounts Payable/Receivable Accountant, one (1) Human Resource Generalist, four (4) Administrative Assistants, one (1) Computer Network Administrator, one (1) Public Information Officer (PIO, Part Time), one (1) Public Education Specialist (PES)/Fire Inspector, one (1) Logistic Officer, one (1) facilities coordinator one (1) lead fleet technician,one(1)fleet technician,and one hundred twenty(120)shift firefighting and fire prevention personnel. We commonly look at the ratio of administrative support compared to the total positions of the fire district to gain a sense of the relative amount of resources that are committed to this important function. As stated earlier, the suitable balance of the two components (administrative and emergency personnel)is crucial to the success of the emergency mission of the District. A number of emergency workers sufficient to be realistically able to fight fire, effect rescue,and provide other emergency services at the expected level is fundamental to the delivery of fire protection. Increased statutory regulation, however, makes it even more crucial that proper documentation and oversight occurs. 32 JJR/jjr • 161 1. Al NNFCRD Five Year Plan 2011-2016 33 Of the one hundred forty-eight personnel in the District, 11%of those persons function at the administrative support level. The proper ratio of administrative support and emergency positions is based on local needs and comparisons to similar local agencies. Support positions may be increased as funding allows keeping up with the growth of the District. Organizations with administrative to operational job ratios as low as 5 percent run the risk of insufficient support of operational membership and/or difficulty in meeting the many quasi- legal requirements of modern fire protection. Fire Departments that were found to be similar in nature to North Naples Fire Control and Rescue District usually have 10 to 15 percent of administrative support jobs within the system. North Naples Fire District previously identified that the District should add the following six (6)new administrative and support positions to support anticipated growth. 1. One Accounting Assistant 2. One Computer Technician 3. One Data Entry Clerk 4. One Administrative Assistant 5. One Human Resource Director 6. One Controller These six (6) new positions would be an asset in the District and add to the overall accountability to the taxpayers of this District. However, due to the continued anticipated reduction in the District's property value and the accompanying decline in revenue, no administrative or support positions have been provided for in the Plan. Support Services Personnel at North Naples Fire Control and Rescue District will perform routine maintenance and repair of fire stations. More significant repairs are contracted out. With the retirement of the Deputy Chief of Fleet and Equipment,the District created the position of Facilities Coordinator to maintain and repair the facilities within the District.This position was filled by the promotion of the Maintenance Technician, vacating that position. The above 33 JJR/jjr 1611 A 1 1 NNFCRD Five Year Plan 2011-2016 34 identified reorganization resulted in the elimination of two positions—the Deputy Chief of Fleet and Equipment, and the Maintenance Technician. The Facilities Coordinator also works with tradesmen and vendors The Administration of Contract Services falls under the responsibility of Support Services,as does the Logistic Officer who handles the ordering of supplies and equipment, and maintains the fixed asset inventory. Currently the Battalion Chief of Support Services assists both the Deputy Chief of Fire Prevention and Life Safety and the Deputy Chief of Special Ops and Safety. These personnel add to the overall accountability of the District in day-to-day operations. Most repair work on apparatus will be conducted by the District's Fleet Technician and Fleet Mechanic,both certified Emergency Vehicle Technicians. Occasional major work such as replacement of transmissions,engines and overhauls are subcontracted out to specialty firms. Repair and maintenance activities are logged and tracked using computer software. The North Naples Maintenance Shop now employs one full time fleet mechanic and one full time fleet technician to meet the demands of maintaining District apparatus and vehicles. While the need for a third fleet technician exists during the course of the next five years,financial constraints prohibit the addition of this position. Training North Naples Fire Control and Rescue District has a four story training tower and live burn facility to train firefighters of the District,and other fire departments within the South Florida Area. As a State certified training facility, the District, in conjunction with Edison State College,hosts the North Naples Fire Training Academy. Firefighter training at North Naples Fire Control and Rescue District is the responsibility of the Training Division. These individuals coordinate the delivery of training to all current members, as well as new recruits to the District. The Training Division Instructors educate firefighters in the most current and up-to-date procedures,tactics,and technical information 34 JJR/jjr 6 A l NNFCRD Five Year Plan 2011-2016 35 in the fire service. In addition, the Training Officers act as District safety officers on the scene of emergencies. A significant amount of time and resources are allocated to training within the District which incorporates various programs, including special operations,hazardous materials and other advanced skills. Currently,the Training Division also assists in other support and logistics functions as deemed appropriate by the District. If the District can reduce these support and logistics functions,the officers within this division can free up their time to educate and train firefighters.Training time is dedicated to basic skills retention,including practice of physical evolutions, multi-company drills and mutual aid coordinated training drills. Fire Officer Curriculum career advancement programs are available and delivered for future officers through the State College System as well thru FEMA grants at the National Fire Academy in Emmitsburg, Maryland. Currently the District employs two Battalion Chiefs who are graduates of the Executive Fire Officers Program at the NFA. Additional five (5) year goals for the training department include recertifying and maintaining all EMTs and paramedics, and certifying all firefighters in wild land fire protection. Safety within the District The District has not yet conducted a full National Fire Protection Association(NFPA) 1500 program compliance audit and has not established a compliance plan in accordance with the recommended methods listed in that document. At present,the new procedures and techniques are evaluated, and decisions are made with compliance in mind. The District's goal is to work towards NFPA 1500 implementation. In 2006 the District adopted FFOSHA standards. Safety meetings are conducted quarterly under the direction of the Deputy Chief of Special Ops and Safety to address any safety issues. Annual inspections are conducted with the Battalion Chief of Support Services,the facilities coordinator and the station captains to ensure employee safety at all the District properties and buildings. The District also meets on a quarterly basis with the workers' compensation risk manager to review safety practices and facilities. 35 JJR/jjr 1611A1 NNFCRD Five Year Plan 2011-2016 36 Emergency Dispatch A branch of the Collier County Sheriff's Office(CCSO)handles radio communications and emergency dispatch. The District operates on a truncated radio system capable of handling verbal and data signaling transmission. The primary repeater site for the North Naples Fire Control and Rescue District is on Trade Center Way. This repeater is supplemented by additional sites on County Barn Road,WAVV Tower and EMS Station 10 on Marco Island, intended to improve handheld communications. The Collier County Emergency Control Dispatch System(CCECDS)is capable of handling communications for all fire departments within Collier County at this time, but as the county population increases and the corresponding call load increases, attention will be needed for expansion of this service. This system is currently operating primarily on analog transmissions,but is being switched to a capability for combined analog and digital transmission trunking. Computer Aided Dispatching (CAD) is provided by the County, which is very stable and reliable for the communications efforts of the District. Information and data are currently shared between the CAD and the District's information management systems. This step has enabled the District to add computers to the vehicles for more effective communications. The communication center maintains a staff of one (1) supervisor and ten to fifteen (10-15) operators on duty with one operator dedicated to Control North. Certified Emergency Medical Dispatch personnel are employed on all shifts and caller medical aid is provided when appropriate. Improvement in the dispatch center staffing levels will be needed in the next five years as Control North and Collier Control are sometimes merged into one frequency to circumvent shortage of staff levels in the Dispatch Center. Quality assurance meetings with dispatching staff are conducted quarterly. JJ 36 Rljjr 16I14i4 NNFCRD Five Year Plan 2011-2016 37 Special District Public Facilities Report 2011 (Florida General Statute 189°415) In compliance with General Statute 189.415,the following Public Facilities Report is published for the North Naples Fire Control and Rescue District for the Year 2010. Below is a brief description of the next proposed facility(Station 48) of North Naples Fire Control and Rescue District. For the existing facilities please see the detailed Facility Record in Attachment E. Station 48 : The construction of Station 48 on the Livingston Road property was approved at the July 15,2008 Board of Fire Commission Meeting. However, due to a significant reduction in the receipt of impact fees,the primary funding source for this project,Board direction was revised in 2009 to complete the permitting phase and proceed slowly with site preparation. The capacity of this building is thirty-eight parking spaces plus two handicap spaces, housing facilities for fourteen crew members, one physical fitness facility,three bays and a meeting room. The anticipated financial requirement for the design and construction of this facility is approximately$3,500,000. Initially,the funding source was planned to be impact fees. As stated above, due to the decrease in new development in the District,this source of revenue has significantly declined. To address this issue, an application for a federal grant for the construction of fire stations was submitted in July 2009. However,the District was not awarded any of the grant funding. Regardless of the funding source,the District is moving forward with satisfying the Army Corps of Engineer permit requirements that encompass the enviromuental and site preparation component. Work on the Corps permit commenced in FY 2011 and will be completed in FY 2012. 37 JJR/jjr 1 6 1 1 A l NNFCRD Five Year Plan 2011-2016 38 Human Resources Management In most municipal fire departments, certain support functions, such as budget or bookkeeping, are shared with the City itself The North Naples Fire Control and Rescue District is an independent special taxing district, which means that this organization can share only a few resources with other area municipalities. While most fire departments benefit from the use of a municipal human resource manager,North Naples Fire Control and Rescue District conducts these activities within the organization. As staff numbers grow,so will the complexity of issues regarding compliance with state and federal regulations, health insurance, pensions, benefit packages, promotional processes, grievances and other employee related concerns. Often,the skills necessary to successfully manage these responsibilities require specific and advanced levels of training beyond mere orientation. Advanced human resource management as well as risk management will be necessary to successfully manage the responsibilities of a larger work force in the future.The position of Human Resource Director has been identified as being needed in 2012 but has not been provided for in the five-year plan because of lack of financial resources.The position of Risk Management Director has not been addressed in this Five Year Plan, but should be given some consideration in the future Information Management and Technology In light of the budgetary constraints facing the District over the next five years,the Information Management and Technology five year plan is focused on maintaining current technology and hardware systems. File servers are purchased with three year warranties that can be extended. The intent is to extend server warranties, with replacement after 5 years of service. Beyond five years of service,the probability of catastrophic failure and/or significant down time increases significantly. Additionally, over five years,processor speed and drive access speeds increase making replacement a necessity. Typically, server warranty extensions for a two year period are approximately $750.00 each. Replacement of one server is provided in the 2011-2012 budget year 38 JJR/jjr LoLl Al NNFCRD Five Year Plan 2011-2016 39 ($5,000.00) in the General Fund expenditures. The 2013-2014 budget years would see three server replacements ($15,000.00). The only software upgrade anticipated would be a Microsoft Office upgrade. The District currently uses Office XP,which is a 2002 product. While serviceable,this software does need to be upgraded within the next two years. The current cost to upgrade is $18,000.00. An alternative that will be explored further is the use of document, spreadsheet and presentation software available with Google Apps. In the past,the District has replaced desktop workstations at a rate of 15 per year. This number is being reduced to 10 workstations for the 2011-2012 budget year. This replacement schedule provides for obsolete computers to be replaced. Additionally, in the 2011-2012 budget year,provision has been made for the replacement of four computers in the trucks. Eleven truck computers will need to be replaced over the next two years. It should also be noted that no funding is available to provide for an additional full-time position of a data analyst. While it is recognized that this position should be filled within the next two fiscal years, no provision has been made because funding is not available. 39 JJR/jjr 611 Al NNFCRD Five Year Plan 2011-2016 40 OPERATIONAL PLAN SUMMARY Year 1 Budget Year-2011-2012 A. Ad Valorem; No New Employees From Committed Reserves: No Purchases—Use of Reserves to Fund Operations Only B. 2011-2012 District Overview Overall Status 7 Stations 5 Engines Staffing 3 = 15 3 Ladder Staffing 3 =9 1 Battalion Chief Staffing 1 = 1 1 Squads Staffing 2 =2 Staffing 27 1 Shift Training/Safety Officer 1 = 1 28 36 Per Shift 27 Per Shift Staffing 1 Shift Training/Safety Officer 7 off Per Shift,Kelly,Vacation,Personal,etc. 1 Reserve Personnel C. Impact Fee: Expenditures: Station#48 (Livingston) $1,000,000 Vehicles $ 50,000 Medical Equipment $ 50,000 Collection Fees $ 5,000 Total Impact Fee Purchases. $1,105,000 D. Placed in Financial Reserves: $-0- E. Committed Reserves (Cumulative) October 1,2011 $13,486,165 Additions 2011-2012 $ -0- Reallocation of Existing Committed Reserves ($ -0- ) Expenditures from Committed Reserves 2011-2012 ($ -0- ) Use of Reserves to Fund Operations 2011-2012 ($ 1,886,504) Balance—Committed Reserves September 30,2012 $ 11,599,661 Unassigned Reserves September 30, 2012 $ -0- TOTAL Reserves (Committed & Unassigned) at September 30,2012 $ 11,599,661 40 JJR/jjr 1611 A .1 NNFCRD Five Year Plan 2011-2016 41 Year 2 Budget Year 2012-2013 A. Ad Valorem: No New Employees From Committed Reserves: Personal Protective Equipment $ 20,000 Vehicle Replacements $ 30,000 $ 50,000 B. 2012 -2013 District Overview Overall Status 7 Stations 5 Engines Staffing 3 = 15 3 Ladder Staffing 3 =9 1 Battalion Chief Staffing 1 = 1 1 Squads Staffing 2=2 Staffing 27 1 Shift Training/Safety Officer 1 = 1 28 36 Per Shift 27 Per Shift Staffing 1 Shift Training/Safety Officer 7 off Per Shift,Kelly, Vacation,Personal,etc. 1 Reserve Personnel C. Impact Fee: Expenditures: Station#48 (Livingston) $ 700,000 Total Impact Fee Purchases. $700,000 D. Placed in Financial Reserves: $ -0- E. Committed&Undesignated Reserves (Cumulative) October 1,2012 $11,599,661 Additions 2012-2013 $ -0- Use of Reserves to Fund Operations 2012-2013 ($ 2,000,000) Expenditures from Committed Reserves 2012-2013 ($ 50,000) Balance—Committed Reserves September 30,2013 $ 9,549,661 Unassigned Reserves September 30,2013 $ -0- TOTAL Reserves (Committed &Unassigned) at September 30,2013 $ 9,549,661 41 JJR/jjr 161 1 NNFCRD Five Year Plan 2011-2016 42 Year 3 Budget Year 2013-2014 Open Station#48 A. Ad Valorem: No New Employees From Committed Reserves Replacement Vehicles $ 30, 000 Personal Protective Gear $ 20,000 $ 50,000 B. 2013-2014 District Overview Overall Status Stations Engines Staffing 3 = 15 Ladder Staffing 3 =9 Battalion Chief Staffing 1 = 1 Squads Staffing 2 =2 Staffing 27 1 Shift Training/Safety Officer 1 = 1 28 36 Per Shift 27 Per Shift Staffing 1 Shift Training/Safety Officer 7 Off Per Shift,Kelly,Vacation, Personal, etc. 1 Reserve Personnel C. Impact Fee: Expenditures: Station#48 (Livingston) $ 550,000 Engine (St.48-Lease) $ 75,000 Fire Equipment(St. 48) $ 40,000 Total Impact Fee Purchases. $ 665,000 D. Placed in Financial Reserves: $-0- E. Committed&Uassigned Reserves (Cumulative) October 1, 2013 $ 9,549,661 Additions 2013-2014 $ -0- Use of Reserves to Fund Operations 2013-2014 ($ 2,000,000) Expenditures from Committed Reserves 2013-2014 ($ 50,000) Balance—Committed Reserves September 30,2014 $ 7,499,661 Unassigned Reserves September 30,2014 $ -0- TOTAL Reserves (Committed &Undesignated) at September 30,2014 $ 7,499,661 JJR/jjr 42 1611 A 1 NNFCRD Five Year Plan 2011-2016 44 Year 5 Budget Year 2015-2016 A. Ad Valorem: No New Employees From Committed Reserves Replacement Vehicles $ 30, 000 Replacement Engine (Lease) $ 75,000 Personal Protective Gear $ 20,000 $125,000 B. 2015- 2016 District Overview Overall Status Stations Engines Staffing 3 = 15 Ladder Staffing 3 =9 Battalion Chief Staffing 1 = 1 Squads Staffing 2=2 Staffing 27 1 Shift Training/Safety Officer 1 = 1 28 36 Per Shift 27 Per Shift Staffing 1 Shift Training/Safety Officer 7 Off Per Shift, Kelly,Vacation,Personal, etc. 1 Reserve Personnel C. Impact Fee: Expenditures: Station#48 (Nursery Ln) $ 675,000 Engine 48 (Lease) $ 75,000 Total Impact Fee Purchases $ 750,000 D. Placed in Financial Reserves: $-0- E. Committed&Unassigned Reserves (Cumulative) October 1, 2015 $ 5,404,661 Additions 2015-2016 $ -0- Use of Reserves to Fund Operations 2015-2016 ($ 2,000,000) Expenditures from Committed Reserves 2015-2016 ($ 125,000) Balance—Committed Reserves September 30,2016 $ 3,279,661 Unassigned Reserves September 30,2016 $ -0- TOTAL Reserves (Committed & Unassigned) at September 30,2016 $ 3,279,661 44 JJRljjr 1611 A l NNFCRD Five Year Plan 2011-2016 45 Goals in the Next Five Years While financial goals have been identified below,limited availability of funds dramatically impact the ability to meet these goals. However, they have been stated as identified even though the financial ability is lacking. During Year 1 (FY 2011-2012) Maintain Current Level of Service to Taxpayers. The District should replace identified staff vehicles and Engine 44 from the general fund reserves. No financial provision is identified due to lack of adequate funding,other than the purchase of one vehicle from designated reserves. To keep Engine 44 and Reserve Pumper 46 up to safe running standards it is recommended to rebuild the engines of those apparatus at an estimated cost of twenty thousand dollars. During Year 2(FY 2012-2013)the District should replace identified staff vehicles.Instead of replacing Engine 44 and Pumper 46 it is recommended that the District refurbish Engine 44 and Pumper 46 from the general fund reserves. However, funding is only available for one vehicle replacement. During Year 3 (FY 2013-2014)the District should replace identified staff vehicles from the general fund reserves. However, due to financial constraints, only provision for one replacement vehicle is identified. The opening of Station#48 is also planned for Year 3. Therefore,provision is made within the Impact Fee Fund for the lease payment for a new engine.Additionally,the District has identified the need to refurbish Ladder 47 to extend the life of the truck and justify past drive train and transmission replacement. The District will also have to budget for bunker gear replacement at an estimated cost of one-hundred and fifty thousand dollars. During Year 4(FY 2014-2015)the District should replace identified staff vehicles from the general fund reserves. The District identified the need to refurbish engine 42 to keep it in safe running status. Provision has been made for one engine replacement via lease.The need to add three new Battalion Chief Positions in this year has been identified; however,due to 45 JJR/jjr 16Ii A 1 NNFCRD Five Year Plan 2011-2016 46 financial constraints, no such provision has been made. During Year 5 (FY 2015-2016)the District should replace identified staff vehicles from the general fund reserves.Provision for one replacement vehicle and an engine lease payment is identified. The need to refurbish Engine 46 to keep it in safe running condition has been identified A schedule for station maintenance has been developed by staff. Adhering to this schedule will keep the buildings in good condition. General funds are presently being utilized to accomplish minimum maintenance as needed. Provisions to address scheduled building maintenance as funding is available are identified in this proposed five-year plan. Firefighting and rescue equipment carried on apparatus should also be replaced as warranted. General funds are presently being utilized for these items. Provisions to address scheduled replacement are in this proposed five-year plan as funding allows: Personal Protective Equipment(PPE)is set up on a replacement schedule and the funding is also established in the general fund reserves of this plan. The following Capital Improvement Program supports the goals of the Five Year Plan within the existing and anticipated financial constraints. Capital Improvements Program The North Naples Fire Control and Rescue District Capital Improvements Program(CIP)is a comprehensive listing of assets owned by the District coupled with the condition and future plans for those assets. The Capital Improvements Program budgetary process encompasses the integration of revenues and expenditures, along with program policy issues included in the District's long range planning process. The program's goals and objectives are as follows: 1. Increase efficiency of the District's operations by maintaining assets in acceptable condition. 46 JJR/jjr 1611• Al NNFCRD Five Year an 2011-2016 47 2. Recommend an annual level of combined expenditures for capital, major maintenance and equipment replacement. 3. Identify assets no longer useful to the District and assess the salvage/recoverable value of said assets, if any. 4. Reduce utility and maintenance costs by identifying improvements that will result in annual cost savings. 5. Suggest a long term plan for each asset. 6. Identify a plan for proposed maintenance and replacement of existing assets and acquisition of new assets which is based on a reasonable expectation of what the District can afford. 7. Perform annual physical inventory of District's fixed assets to ensure sufficient asset tracking, update the asset inventory and re-assess long-term plans for replacement of current assets and acquisition of new assets. Program Summary The anticipated reduction in both General Fund and Impact Fee Fund revenue has a significant impact on the funding of the Capital Improvement Program. As a result of the decrease in anticipated available funds for the purchase of capital items, the funding provisions for the Capital Improvements Program for fiscal years 2011-2016 have been drastically reduced to provide for only absolutely essential items, and are summarized below(Ad Valorem and Impact): 1. Capital Vehicle/Apparatus $515,000 2. Capital Equipment $100,000 3. Personal Protective Equipment $80,000 4. Public Buildings/Land Use $3,525,000 Total Capital $4,220,000 Elements of the Program The Capital Improvements Program integrates the Public Buildings/Land Use Program, Capital Equipment Program(CEP), Capital Vehicle Program(CVP),major maintenance projects, and new personnel expenditures that may accompany said projects. Associated with the latter categories will be the revenue streams required to fund the aforementioned projects into an overall financial management plan. Pursuant to Section 191.013,Florida Statutes, the District is required to submit a plan that JJR/jjr 47 loLl A 1 NNFCRD Five Year Plan 2011-2016 48 identifies the facilities,equipment,personnel, and revenue needed within the next five-year period. This plan should be submitted to Collier County pursuant to section 189.415,Florida Statutes. Section 189.415(2),Florida Statutes, states the District"...is required to submit a plan every five years, at least twelve months prior to Collier County's evaluation and appraisal report submission date. In addition to submitting a plan every five(5)years,the District is required to send an annual update stating any changes that were made to the five-year plan" (Lewis,Longman,&Walker,P.A., Memo: Nov. 20, 2002). The plan should address the following areas: > Existing public facilities including capacity and current demands. > Description of facilities being built,improved or expanded over the next five (5)years, including financing and completion dates. > Description of facilities proposed to be built, improved or expanded within the next five(5) years,including financing and completion dates. Program Calendar for Each Upcoming Year April-June District prepares and revises five-year plan July Program integrated into annual budget preparations August or Program presented to Commissioners September Program revised and adopted and incorporated in the budget in accordance with public hearing review Definitions The terms delineated below are used to distinguish types of assets: Capital Improvement-new construction,acquisition of assets and one-time projects which have a value greater than$50,000 and an expected life longer than one year, and are not vehicles or equipment. Equipment- assets used in an operation or activity with a cost greater than$1,000,an expected life longer than one (1)year, and are not vehicles, including,but not limited to,equipment for stations, apparatus, and administrative headquarters. Vehicles- assets generally described as vehicles and emergency apparatus that have an expected life greater than one(1)year and cost more than$1,000. 48 JJR/jjr 1611 Al NNFCRD Five Year Plan 2011-2016 49 On-going Maintenance-regular maintenance performed on at least an annual basis that should he included in departmental operating budgets. Limits of the Program The Program includes projected asset replacement, acquisition, and maintenance expenses related to the District assets for the period FY 2011-2016. The program addresses projected asset needs while still operating within projected financial constraints. The District staff makes every effort to develop reasonable, educated estimates of the priority asset expenditure needs. The aforementioned projects are important to the District and need to proceed. In the event of a deterioration of the economy,the District must be prepared to re-adjust the scheduling of projects within the five-year plan in recognition of changing financial realities. PROPERTY OWNED AND LAND ACQUISTIONS FACILITIES The District currently owns eight(8) separate facilities, one (1)boat slip and several parcels of vacant land purchased for future use. The locations are as follows: 1. Station#40. 1441 Pine Ridge Road, which is a three (3)bay station that houses one(1) engine, 1 reserve ladder, fire suppression personnel, one (1) Squad, and leases 1 bay to Collier EMS ambulance and personnel. 2. Station#42. 7010 Immokalee Road,which is currently a three bay station that houses one (1) engine, one(1)Brush truck and fire suppression personnel, and one(1) Water Tender Collier EMS ambulance and personnel use one (1)bay. 3. Station#43. 16325 Vanderbilt Drive,which is a(3) bay station that houses one(1)reserve engine,one(1) ladder, one(1)boat, one(1)utility truck and fire suppression personnel. One (1) bay is leased to Collier EMS ambulance and personnel. 4. The District owns .8 acres on 9u1 street in Bonita Shores. This vacant lot is adjacent to Station 43. This property is held for future use. 5. Station#44. 8970 Hammock Oak Dr, which is a four(4)bay station that houses one (1)engine, one (1) ladder, one (1) SRU, one (1) brush truck,one (1)Beach Patrol, two(2) boats, one (1)utility truck and fire suppression personnel. 6. Station#45. 1885 Veterans Park Drive, which is a three(3)bay station with training room and training tower that houses one (1) engine, one (1)reserve engine,one (1)Battalion Chief, one JJR/jjr. 49 161 1 A11 NNFCRD Five Year Plan 2011-2016 50 (1) Safety Officer, four(4) SRU vehicles,four(4) SRU trailers, one(1)training engine, special team equipment, fire suppression, training, and administrative personnel. 7. Station#46. 3410 Pine Ridge Road,which is a two (2) bay station that houses one(1)engine, , one (1)brush truck, fire suppression personnel, and leases one(1) bay to Collier EMS ambulance and personnel. 8. Station#47. Jointly owned by NNFD, East Naples Fire District and Collier County EMS,this facility is a three (3)bay station that houses one (1) ladder for NNFD, (1)engine for ENFD and one(1)EMS medic unit. 9. Station#48. The District owns a 3.28 site on Livingston Road, north of Immokalee Road. This property is in the final stages of permitting. Station design has been completed and approved by the Board. Due to the reduction in receipt of Impact Fees, station construction has been delayed. The decline in Ad Valorem revenue which will be used to staff the station has also contributed to the delay in construction. In 2011, the Board did approve site preparation in order to meet the requirements of the Army Corp of Engineers' permit. It is anticipated that site preparation will be completed in 2011-2012. Funding from the Impact Fee Fund has been identified to move forward,potentially,with the construction. However,the Board will have to review the ability to staff the station as the time to construct approaches. 10. Station 49. The District owns 26.35 acres on Nursery lane. This is a potential future station site; however, due to the significant decrease in impact fee revenue,the project has been put on hold until funding sources can be identified. Currently a three bay warehouse resides on the property and stores two (2)hurricane trailers and fire equipment 11. Station 410. The District owns 3.66 acres on Oakes Boulevard. This is a potential future station site; however, due to the significant decrease in impact fee revenue, the project has been put on hold until funding sources can be identified. 12. Station 411. The District owns 1.6 acres on Sun Century Road. This is a potential future station or storage site however this project is on hold due to tax reform. 13. Support Services Facility on Taylor Road,which is the location of the District's Support Services, housing the vehicle and apparatus maintenance facility, Fire Prevention, logistics, and ware house facilities with 19 staff(including two (2) Deputy Chiefs,one(1)Battalion Chief of Support Services, one (1) Logistics Captain,two (2)EVT's one (1) Fire Marshal, two (2) Deputy Fire Marshals , eight(8)Fire Inspectors) and two (2) Administrative personnel. 14. Boat Slip located at Marina Bay Club, 13105 Vanderbilt Drive, slip#47 maintains safe dockage for Boat 41 15. The District owns 1.01 acres of vacant property at the south end of Center Lane. This property could be sold or used for mitigation credits. 16. The District owns two (2)vacant lots on Kathleen Court totaling 1.31 acres. These lots are potential future station sites however these projects are on hold due to tax reform. JJR/jjr 50 161 .1 Al NNFCRD Five Year Plan 2011-2016 51 17. The District own 1.78 acres on Pine Ridge Road,the currently vacant lot is a potential future station site however this project is on hold due to tax reform. FINANCIAL HIGHLIGHTS The financial projections contained in this Plan are segregated by two (2) of the three(3)District funds: the General Fund and the Impact Fee Fund. The third fund,the Inspection Fee Fund, was created in January of 2003 in accordance with Collier County Resolution 01-313. While the Inspection Fee Fund can purchase"equipment relating to the field of construction inspection expenses" (CC. Resolution 01- 313), due to the relatively short length of time the fund has been in existence, and the apparent downward trend in revenue receipts,the purchase of capital items from the Inspection Fee Fund has not been included in the Five Year Plan projections. General Fund: The major source of revenue for the General Fund is ad valorem taxes. Historically, projections for ad valorem revenue have been based on an analysis of receipts for the previous ten (10) years. However, recent declines in property value,and the anticipated continued declines in value,and the resulting decrease in revenue have rendered historic projection methods inaccurate. For year one of the Plan(2011-2012), information provided by the Collier County Tax Appraiser has been utilized (which reflects a 3.6% decrease in the appraised property value of the District). Year 2 of the plan reflects a three percent(3%) decrease in property tax revenue,Year 3 reflects no change in property value and associated revenue,and years four and five reflect a three percent (3%) increase in property tax revenue per year. This income projection is based on the District receiving 95% of projected ad valorem revenue. The projection for other revenue is derived from an average amount of other income received over the last five(5)years. Expenditure projections for the General Fund are based on proposed budgetary expenditures for year 1 of the plan(2011-2012),and adjusting costs to reflect a maximum of$2,000,000 per fiscal of funding from reserve funds pursuant to District Policy Section 40.09. It must be noted that the financial projections contained within this Plan reflect reductions in total General Fund reserves which would leave the balance of reserves below the amount indicated by the Fund Balance and Reserve Policy (District Policy Section 40.09) adopted by the Board in May of 2011. If current JJR/jjr 51 1 611 Al NNFCRD Five Year Plan 2011-2016 52 projections are accurate,by September 30,2013,the Board will be faced with three options: 1. Revise District Policy Section 40.09 to permit the amount of total General Fund reserves to fall below$9 Million; 2. Increase the amount of General Fund revenue; or 3. Decrease General Fund expenditures by an additional$1.5 Million per year,resulting in elimination of staff,possible station closures and a reduction in the level of service. If no action is taken, reserves will drop below the minimum level allowable by District Policy by September 30, 2014, and be further reduced to a level inadequate to meet first quarter expenses by September 30,2015. General Fund financial projections illustrated on the spreadsheets contained herein reflect resulting cash reserves if no actions are taken to increase revenue or further reduce expenses substantially,reducing the level of service. Impact Fee Fund: The major source of revenue for the Impact Fee Fund is Impact Fees collected for new construction occurring in the District. Income projections for future years have been estimated to reflect the significant decrease in revenue received during the last three fiscal years. In January of 2006,the District,along with the other independent fire districts in Collier County,received a study on impact fee rates prepared by an independent consultant. Contained within that study was the recommendation for the District to increase the impact fee rates to $.28 per square foot for residential structures and$.99 per square foot for commercial structures. Duet to the continued increases in the cost of land and construction to build stations to provide service to the new growth in the District,the Board approved the revised impact fee schedule effective October 1, 2006. In an effort to provide financial assistance to the local economy, the Board of Fire Commissioners reduced impact fee rates by fifty percent(50%) for the 2010-2011 and the 2011-2012 fiscal years. Projections for impact fee revenue throughout the Five Year Plan reflect this current rate reduction. Projections for impact fee revenue are conservative, with projections reflecting actual receipts to date during the 2010-2011 fiscal year,with only a moderate increase in revenue projected for years 3 through 5 52 TTP/;ir 6 001 Al • NNFCRD Five Year Plan 2011-2016 53 of the Plan. Expenditures from the Impact Fee Fund are regulated by state statute and must meet the following criteria: 1. Expenditure must be a Capital Asset(minimum life in excess of one(1)year and the cost must exceed$1,000, although grouping is permitted). 2. The purchase of the asset must be due to growth in the District. The projected expenditures therefore represent anticipated capital items which the District will require due to the growth in the District. Where appropriate, the expenditure has been apportioned by percentage between the General Fund and the Impact Fee Fund. Because of the limited impact fee revenue available, only moderate provisions for the completion of Station 48 through debt service,the purchase of equipment necessary to operate that station and the debt service payment for an engine lease for this new facility are identified. It is essential that this Plan be reviewed on an annual basis to identify any upward or downward trends in income and expenses for both the Impact Fee Fund and the General Fund. JJR/j j r 53 1611 1 NNFCRD Five Year Plan 2011-2016 54 Percentages of General and Impact Fee Fund Expenditures 1% 0% Ir 1% 0% 14% ( 1 z�, 0 Land 0 Vehicles&App. 0 Equipment St.Impr. ❑Operating Expenses \\\`‘. 0 Personnel 54 1 6 I. 1 �, A 1 NNFCRD Five Year Plan 2011-2016 55 Total General and Impact Fund Expeditures $25,500,0007 $25,000,000/ / • $24,500,000–/ _ $24,000000-" — — i 0$23,500,00 = I, -_ $23,000,000 `'1 £Y2°} - _ �I.._�-FY2014 FY2015 . F012 FY2013 FY2016 (Total General and Impact Fund Expeditures $24,597,752 $23,853,159 $23,818,159 $24,646,754 $25,323,757 55 TTR/iir 16111. Al 1 NNFCRD Five Year Plan 2011-2016 56 PROJECTED REVENUE AND CAPITAL EXPENSES-SUMMARY- GENERAL FUND Year 1 Year 2 Year 3 Year 4 Year 5 2011-2012 2012-2013 2013-2014 2014-2015 2015-2016 GENERAL FUND Revenue Per Budget 3% Decrease No Change 3% Increase 3% Increase Budgeted/Projected Ad Valorem $21,085,731 $20,453,159 $20,453,159 $21,066,754 $21,698,757 Additional Ad Valorem Over 95% $- $- $- $- 5- Budgeted/Projected Other Revenue ,520 517 $650,000 $650,000 .$750,000 _ 750,000 Total Budgeted/Projected $21,606,248 $21,103,159 $21,103,159 $21,816,754 $22,448,757 Revenue Expenditures Per Budget $2 Million Cap on Reserve Used to Fund Expenses Budgeted/Projected Expense $23,492,752 $23,103,159 $23,103,159 $23,816,754 $24,448,757 Proj. Exp. Adjustment/5 Yr. Plan Additions Total Projected Expenditures $23,492,752 $23,103,159 $23,103,159 $23,816,754 $24,448,757 Additions (Deletions)to Committed Reserves Apparatus Replacement(Engine $- 5- 5- $(75,000) $(75,000) Lease) Equipment $- $- $- $- $- Station $- $- 5- 5- $- Maintenance/Improvements Personal Protective Eq. 5- $(20,000) $(20,000) $(20,000) $(20,000) Vehicles $- $(30,000) $(30,000) $- $(30,000) Total Additions to Committed $- $(50,000) $(50,000) $(95,000) $(125,000) Reserves SUMMARY-GEN. FUND Cash Reserves-October 1 $13,486,165 $11,599,661 $9,549,661 $7,499,661 $5,404,661 Projected Revenue $21,606,248 $21,103,159 $21,103,159 $21,816,754 $22,448,757 Projected Expenditures $(23,103,159) $(23,103,159) $(23,492,752) $(23,816,754) $(24,448,757) Committed Reserve Expenses $- $(50,000) $(50,000) $(95,000) $(125,000) Total Cash Reserves $11,599,661 $9,549,661 $7,499,661 $5,404,661 $3,279,661 NOTE: SEE FINANCIAL HIGHLIGHTS FOR DISCUSSION ON GENERAL FUND RESERVES REFLECTED HEREIN Percentage-Total Reserve 49% 41% 32% 23% 13% 66 JJR/jjr' 1611 Al NNFCRD Five Year Plan 2011-2016 57 NORTH NAPLES FIRE CONTROL & RESCUE DISTRICT SUMMARY OF 5 YEAR PLAN - GENERAL FUND Year 1 Year 2 Year 3 Year 4 Year 5 2011-2012 2012-2013 2013-2014 2014-2015 2015-2016 PERSONNEL ADDITIONS Firefighters 0 0 0 0 0 Battalion Commanders 0 0 0 0 0 EMS Coordinator 0 0 0 0 0 Fire Inspectors 0 0 0 0 0 Assistant Chief 0 0 0 0 0 Accounting Assistant 0 0 0 0 0 Data Entry Clerk 0 0 0 0 0 Computer Technician 0 0 0 0 0 Human Resource Director 0 0 0 0 0 Controller 0 0 0 0 0 TOTAL ADDITIONS-PERSONNEL 0 0 0 0 0 No New Positions Between 2011 and 2016 APPARATUS&EQUIPMENT- Reserve Expenses Replacement of Fire $30,000 $30,000 $75,000 $105,000 Apparatus/Veh Replacement/Purchase Fire Budget Budget Budget Budget Budget Equip. Replacement of Fire Equipment Budget Budget Budget Budget Budget Personal Protective Equipment Budget $20,000 $20,000 $20,000 $20,000 BUILDINGS/LAND/STATION IMPROVEMENTS Station Improvements Budget Budget Budget Budget Budget Stations#40 and#46 Budget Budget Budget Budget Budget Improvements Total Reserves at Fiscal Year $11,599,661 $9,549,661 $7,499,661 $5,404,661 $3,279,661 End NOTE: SEE FINANCIA► HIGHLIGHTS FOR DISCUSSIOt ON GENERAL FUND RESERVE' REFLECTED HEREIP Percentage of Reserves to 49% 41% 32% 23% 13% Expenditures 57 TTRIiii 1611 A 1 ,i, NNFCRD Five Year Plan 2011-2016 58 PROJECTED CAPITAL EXPENDITURES FOR FISCAL YEARS 2011- 2016-GENERAL FUND Reserve or Year 1 Year 2 Year 3 Year 4 Year 5 Budget FYE 2012 FYE 2013 FYE 2014 FYE 2015 FYE 2016 TOTAL GENERAL FUND; Buildings/Land Use $_ Station 48 (Livingston) Impact Construction Construction Open St. 48 $ Station 49 (Heritage Impact Bay/Nurs) Station 410 (Oaks) Impact Station 411 (Wiggins Impact $_ Pass) Total-Bldgs./Land $- $- $- $- $- $- Use-GEN _ ___ - Vehicle/Apparatus Replacement Vehicle Replacement Reserve 30,000 30,000 0 30,000 $90,000 Engine Replacement Reserve $- $- $75,000 $75,000 $150,000 (Lease) Total-Vehicle/App.- $- $30,000 $30,000 $75,000 $105,000 $240,000 GEN Equipment Fire Equipment Budget Budget Budget Budget Budget Budget Budget Personal Protective Reserve Budget $20,000 $20,000 $20,000 $20,000 $80,000 Equip. Total-Equipment-GEN $- $20,000 $20,000 $20,000 $20,000 $80,000 Station Improvements. Station#40 Repairs Budget Budget Budget Budget Budget Budget Budget All Other Stations Budget Budget Budget Budget Budget Budget Budget TOTAL $- $- $- $- $- $- MAINTENANCE-GEN Total Expenses - $- $50,000 $50,000 $95,000 $125,000 $320,000 Reserve TTR/iii 1611 Al NNFCRD Five Year Plan 2011-2016 59 PROJECTED CAPITAL EXPENDITURES FOR FISCAL YEARS 2010- 2015-GENERAL FUND Reserve or Year 1 Year 2 Year 3 Year 4 Year 5 Budget FYE 20.12 FYE 2013 FYE 2014 FYE 2015 FYE 2016 TOTAL Personnel No Additions Budget $- $- TOTAL PERSONNEL- $- $- $- $- $- $- GEN Summary Expense Budget $- $- $- $- $- Reserve $0 $50,000 $50,000 $95,000 $125,000 $320,000 TOTAL-GENERAL $- $50,000 $50,000 $95,000 $125,000 $320,000 FUND JJR/j j r 59 ' A 1 161 la NNFCRD Five Year Plan 2011-2016 60 Budgeted Reserves 1 Reserves Balance Reserves Reserves Balance Spent Committed Reserves 9/30/2011 Spent/Realloc. 2011-2012 9/30/2012 Reallocated 2012-2013 9/30/2013 First Qtr.Exp.Oct-Nov. $6,500,000 $6,500,000 $6,500,000 $(500,000) $6,000,000 Budget Yr.Exp.Over Res $2,000,000 $- $2,000,000 $2,000,000 $(353,926) $1,646,074 Following Yr.exp. $2,000,000 $(527,990) $1,472,010 $1,472,010 $(200,000) $1,272,010 ALS Equipment $226,344 $226,344 $226,344 $(226,344) $- Emergency Reserves $1,289,461 $(789,461) $500,000 $500,000 $(500,000) $- Fire Apparatus $1,289,460 $(569,053) $720,407 $720,407 $(500,000) $220,407 Vehicles $- $- $- $90,000 $90,000 SCBA Replacement $160,000 $160,000 $160,000 $160,000 St.#46 Improvements $20,900 $20,900 $20,900 $20,900 Personal Protective Gear $- $- $- $- $80,000 $(20,000) $60,000 Total-Committed $13,486,165 $(1,886,504) $11,599,661 $11,599,661 $(1,056,344) 3(1,073,926) $9,469,391 $- Unassigned $- $- $ $ $ $ $ Total Reserves $13,486,165 $(1,886,504) $11,599,661 $11,599,661 $(1,056,344) $(1,073,926) $9,469,391 Reserves at Reserves Reserves Balance Reserves Reserves Balance Spent Committed Reserves 9/30/2013 Reallocated 2013-2014 9/30/2014 Reallocated 2014-2015 9/30/2015 First Qtr.Exp.Oct-Nov. $6,000,000 $- $6,000,000 $180,900 $(1,081,916) $5,098,984 Budget Yr.Exp.Over Res $1,646,074 $(727,990) $918,084 $(918,084) $- Following Yr.exp. $1,272,010 $(1,272,010) $- $ ALS Equipment $- $ $_ Emergency Reserves $- $- $ Fire Apparatus $220,407 $220,407 $(75,000) $145,407 Vehicle Replacement $90,000 $(30,000) $60,000 $60,000 SCBA Replacement $160,000 $- $160,000 $(160,000) $- St.#46 Improvements $20,900 $20,900 $(20,900) $- Personal Protective Gear $60,000 $(20,000) $40,000 $(20,000) $20,000 Total-Committed $9,469,391 $(1,272,010) $(777,990) $7,419,391 $- $(2,095,000) $5,324,391 $ Unassigned $- $- S- 3 $ Total Reserves $9,469,391 $(1,272,010) $(777,990) $7,419,391 $- $(2,095,000) $5,324,391 Reserves at Reserves Reserves Balance Spent _ Committed Reserves 9/30/2015 Reallocated 2015-2016 9/30/2016 First Qtr.Exp.Oct-Nov. $5,098,984 $30,000 $(2,000,000) $3,128,984 Budget Yr.Exp.Over Res $- $ Following Yr.exp. 3- $ ALS Equipment $- $ Emergency Reserves 3- $ Fire Apparatus $145,407 3(75,000) $70,407 Vehicle Replacement $60,000 3(30,000) $(30,000) $-- SCBA Replacement 3- $ St.#46 Improvements 3- $ Personal Protective Gear $20,000 $(20,000) 3- Total-Committed $5,324,391 $- $(2,125,000) $3,199,391 Unassigned 3- Total Reserves I $5,324,391 I $-I $(2,125,000)1 $3,199,391 60 TTR/iii 1 61 . A1 NNFCRD Five Year Plan 2011-2016 61 PROJECTED REVENUE AND CAPITAL EXPENSES-SUMMARY- IMPACT FEE FUND Year 1 Year 2 Year 3 Year 4 Year 5 2011-2012 2012-2013 2013-2014 2014-2015 2015-2016 IMPACT FEE FUND Revenue Projected Impact Fees $300,000 $650,000 $650,000 $750,000 $750,000 Other Revenue $6,000 $12,000 $12,000 $13,000 $13,000 Deferred Revenue(Impact Fees $843,540 $44,540 $6,540 $3,540 $31,540 received but not yet spent) Impact Fees Available $1,149,540 $706,540 $668,540 $766,540 $794,540 SUMMARY-IMPACT FEE FUND Impact Fees Available $1,149,540 $706,540 $668,540 $766,540 $794,540 Projected Expenditures Per 5 Yr. $(1,105,000) $(700,000) $(665,000) $(735,000) $(750,000) Plan (and Budget for 11-12 Year) Impact Fees Available at Fiscal $44,540 $6,540 $3,540 $31,540 $44,540 Year End NOTE: PROJECTED EXPENDITURES REFLECT ONLY THOSE INDICATED IN 5 YEAR PLAN J.1R/jjr 61 1611A1 NNFCRD Five Year Plan 2011-2016 62 PROJECTED CAPITAL EXPENDITURES FOR FISCAL YEARS 2011 -2016 IMPACT FEE FUND Year 1 Year 2 2011-2012 2012-2013 2013-2014 y 0 TOTAL IMPACT FEE FUND Buildings/Land Use Station 48 (Livingston Rd.) $1,000,000 $700,000 $550,000 $600,000 $675,000 $3,525,000 Station 49- Nursery/Heritage $- $- $ Station 410 (Oaks) $_ Station 411 (Wiggins Pass Area) $_ Total-Bldgs./Land Use-IMPACT $1,000,000 $700,000 $550,000 $600,000 $675,000 $3,525,000 COLLECTION FEES-EXPENSE 5,000 Vehicle/Apparatus Replacement Engine/Ladder -St. 48 (Lease) $- $- $75,000 $75,000 $75,000 $225,000 Vehicles $50,000 Total-Vehicle/App.-IMPACT $50,000 $- $75,000 $75,000 $75,000 $225,000 Equipment Fire Equipment $- $- $40,000 $60,000 $100,000 Medical/ALS Equipment $50,000 Personal Protective Equip. $- $- $- $- $ Total-Equipment-IMPACT $50,000 $0 $40,000 $60,000 $0 $100,000 TOTAL PURCHASES-IMPACT $1,105,000 $700,000 $665,000 $735,000 $750,000 $3,850,000 62 TTR/iir 1611 Al 1 NNFCRD Five Year Plan 2011-2016 63 Staff Vehicle Replacement Schedule Odomete Year to Name Year Model V.I.N. F.A. r Replace Cost Stoerger 1999 Ranger 6664 78 157,600 2010 $20,000 U43 1997 Expedition 5253 84 166,400 2011 $30,000 Hydrants 1992 Astro van 9573 66 124,800 2013 $26,000 Reilly 2001 Expedition 2177 103 148,800 2013 $30,000 Apparatus Replacement Schedule Odomete Year to Truck Year Model V.I.N. F.A. r Replace Cost L40 1998 Quantum aerial 816 98 118,600 2010 $700,000 E40 1998 Quantum 600 94 140,400 2011 $550,000 E44 1998 Quantum 592 92 135,800 2012 $575,000 E42 2000 Quantum 780 109 109,340 2014 $600,000 *Note: Apparatus Replacement Schedule reflects apparatus replacement by year as anticipated will be required based on current condition and use. However, due to anticipated reductions in revenue, adequate funding is not available and therefore the purchase of only one replacement apparatus is reflected in the financial schedules contained within this Five Year Plan. 63 i.TR/ii"r 1611 . 1 NNFCRD Five Year Plan 2011-2016 64 Summation The growth and changes that are permeating the North Naples Fire Control and Rescue District necessitate the development and implementation of this five year plan. Recommendations made within this plan will assist in the setting of strategic decision processes and will lay the foundation for key decision makers of this District. Not addressed at this time in the plan is the lack of storage space for equipment and supplies. The assessment of options is being researched at this time and should be addressed in the updates of this five year plan. An assessment of the current millage rate maximum of one mil and the analysis of potential additional sources of revenue, including the assessment of a non-ad valorem fire fees, is underway. In order to keep the five year plan action goals in place,this plan will be revisited every year in August to adjust for any previously unforeseen events or emergencies. The District will operate within the realm of fiscal resources that are available to the District and with the highest accountability to all tax payers of the North Naples Fire Control and Rescue District. Public input on the five year plan and comments and critiques can be sent to the address below North Naples Fire Control&Rescue District 1885 Veterans Park Drive Naples, FL 34109 TTD 64 1611AJ. NNFCRID Five Year Plan 2011-2016 65 Attachment A Collier County Population Growth Data by Collier County Comprehensive Planning Section June 11, 2010 380,000 369,609 370,000 360,000 355-77-4 349,296 ti 350,000 342,937 340,000 33e1,691_ 332,943333,316 330,000 326374 320,000 310,000 300,000 2008 2009 2010 2011 2012 2013 2014 2015 Information obtained from http://www.colliergov.net/Index.aspx?page=262 Permanent Population of(2010*) Unincorporated Collier County 285,170 City of Everglades City 400 City of Marco Island 16,413 City of Naples 19,537 Collier County Total 321,520 Peak Season Population(2010**) Unincorporated Area 345,236 JJR/jir 65 16 I / Al I NNFCRD Five Year Plan 2011-2016 66 Countywide 1389,149 Additional Population Data Available By 12 Planning Communities I By Traffic Analysis Zone(TAZ) Land Area(square miles) 12,02 .5 Making Collier the largest County in the State of Florida Number of Dwelling Units(2000*") 1197,2981 Per Capita Income(2000****) $65,000 Number of Golf Courses(Public&Private) 1 91 Federal&State Lands: Parks, Preserves, Refuges(acres) 1821,620 *2010 Census Estimates Attachment B Projected Annual Runs Pmjected Annual Runs 000 18 , 15,966 16 1 000 13 572 14370 14,000 i 11 976 12,774 ' 10 12,000 3 380 11,178 ...'' 11'4, 10,000 -- „ ' „.% 8 000 - I 6,000 4,000 - 2,000 711"' 0 2008 2009 2010 2011 2012 2013 2014 2015 T TO i::,. 66 Al 4 N O N CCS i V./ 1 u i ii o csi CD co oa 0 ›' W / oc ' a co o t, °� \ In v Q. 0,r w D . '. A � U w ` l 'e o i N C C A 0 a .5 • l 1 Z � d o UL U I , m 4 . ac Ofo 1i° ,� ••�•• Q-0 / A ed :,, a cc °'. - ou h Y u .G �-C _ C '.- a o sl E a•- E r u •O 8 1- U. ® E E a 4 �a / \,. al �. U 0) 721 a E •u O a in -I N U ' / , c al C 1/4=-0, W c Z) 1: fg =_ot3.' c w`oo a RS • • �1 -.6'7,, v °m . O .o g us• ® U 0 o �'� 0 O a ) N ca r.no u .LL o C. ` m U t . wro_o� 73 n a r oa am2L a in v 0 co o. ,----4,Om g,_, A J b V LL N A C u N.0 f—w un° u u ft 0 ✓ o N :a u c - . ._ d U = o a - c ▪ m co U m a .■ rn W n N O d ' 99 Q l E f0 C E C I- Eo 0 0) E 161i Al NNFCRD Five Year Plan 2011-2016 68 Attachment D North Naples Fire District Stations ` . Boni$ Beach Rd SE , 0 Bonit Stares i 18851+ 1 --- cr, •} I ro 1 i ' j8371 v-• I s. r' 1L{/1 it .' ""'_ o Gulf,Fara cl' '-. :• III rf ilillt 1 1I 2 , rl-I Palm '.ver Estates'- 1 . : ¢Wilioi hir; re 1 11th Ave kd } '_ (� In n7olc. e�3r_ t __ ,...F,. 1 1,' nderbilt 9each ally vler-Shares.—$413 1 - i • F_o'ur Seascas 'r. . 1..15' 1-1 9.53 0 ` `Vanderbilt Beach Estates' 1 o Naples Panic i 31 _• 1 i 1 10 la,nderfiiJ I I' Iccr: Gulf 1if 11 fir Qfi 1�:1.. I' a f,l?xicla 'Vanderbilt'each Rd Ext 11, '1 —+ LstJ Pelican Ba S .,yin_ a.ls Gate MAW __-- ' 1 4 1• ', 1 - nth t4ple Y`' Pine''dae r Gi ino Ridge Rd xt II ' ---R:.n j 1 m II 4 s i6 ex,. i I.r.a� co Green Blvd ! H. •,...„-, ' l7--,11-4. _ o G) ffff P � - ;881 it__ < - i. St.47 1 0 ate T' I r.+.\,.r. S „s i 88r3 , ,. ti • ---P.\'',.' ` L-117ph�]air1i, I f 120 Hm to n)i 1._- 1 02534 Yahoo!Cnc Radio Rd�� ..y.. — rA_.�. _.-- ©2004 1\1-. /TEQ! BJB/bb 8-26-11 6 i 1 A i kil 1 NNFCRD Five Year Plan 2011-2016 69 Attachment E-1 Facility Record© Station 40 North Naples Fire Control & Rescue District FACILITY NAME STATION 40 Date Updated: 7/6/2011 ADDRESS 1441 Pine Ridge Road,Naples,FL 34109 DESCRIPTION CAPACITY: Fire Station DEMAND: Emergency Response Fire&Rescue LAND SIZE: 1.05 acres CONSTRUCTION TYPE: CBS CBS BUILDING SIZE: LIVING QUARTERS: 3,257 GARAGE: 3,915 WORK AREA: 600 OFFICE: 1,750 STORAGE: 320 SQ PT: 9,842 HOSE TOWER SQ,FT: 184 PROPERTY TOTAL SQ.FT: 10,026 APPARATUS AND EQUIPMENT ENGINES: 1 LADDERS: 1 PUMPERS: 0 SQUAD: 1 HOSE: 0 UTILITY: 0 Watern Tenders: 0 BRUSH: 0 COMMAND: 0 WOODS: 0 STAFF: 0 ANTIQUE 0 TOTAL APPARATUS: 3 STAFFING SHIFT FIRE PREVENTION ADMINISTRATION CLERICAL CAPTAIN: 1 LIEUTENANT: 5 ENGINEERS: 6 FIRE FIGHTERS: 6 TOTAL STAFF: 18 SERVICE AREA AREA SIZE: 10 Sq Miles AREA TYPE: Urban AREA POPULATION: 14,000 CALLS PER YEAR: 2,000 AVERAGE RESPONSE TIME: 4.00 Minutes TOTAL POPULATION OF DISTRICT 90,010 nTD it,1. 4_')(_11 1611 Al NNFCRD Five Year Plan 2011-2016 70 Attachment E-2 facility Record- Station 42 North Naples Fire Control& Rescuc District FACILITY NAME STATION 42 Date Updated: 716/2011 ADDRESS 7010 Immokalee Rd., Naples, FL 34119 DESCRIPTION CAPACITY: Fire Station DEMAND: Emergency Response Fire&Rescue LAND SIZE: 1.29 acres CONSTRUCTION TYPE: CBS BUILDING SIZE: LIVING QUARTERS: 3,228 GARAGE: 3,638 WORK AREA: 91 OFFICE: 91 STORAGE: 125 TOTAL SQ FT: 7,173 APPARATUS AND EQUIPMENT ENGINES: 1 LADDERS: 0 PUMPERS: 0 SUPPORT: 0 HOSE: 0 UTILITY: 0 Water Tenders: 1 BRUSH: 1 COMMAND: 0 WOODS: 0 STAFF: 0 TOTAL APPARATUS: 3 STAFFING SHIFT FIRE PREVENTION ADMINISTRATION CLERICAL CAPTAIN: 1 LIEUTENANT: 2 ENGINEERS: 6 FIRE FIGHTERS: 0 TOTAL STAFF: 9 SERVICE AREA AREA SIZE: 20 Sq Miles AREA TYPE: Urban AREA POPULATION: 9,000 CALLS PER YEAR: 1,313 AVERAGE RESPONSE TIME: 5.00 Minutes TOTAL POPULATION OF DISTRICT 90,010 BJB/bb 8-26-11 1 6 , Al NNFCRD Five Year Plan 2011-2016 71 Attachment E-3 Facility Record Station 43 North Naples Fire Control & Rescue District FACILITY NAME STATION 43 Date Updated: 7/6/2011 ADDRESS 16325 Vanderbilt Dr., Bonita Springs, FL 34134 DESCRIPTION CAPACITY: Fire Station DEMAND: Emergency Response Fire&Rescue LAND SIZE: 1.26 acres CONSTRUCTION TYPE: CBS BUILDING SIZE: LIVING QUARTERS: 3,233 GARAGE: 2,820 WORK AREA: 524 OFFICE: 104 STORAGE: 952 TOTAL SQ FT: 7,633 APPARATUS AND EQUIPMENT ENGINES: 0 LADDERS: 1 PUMPERS: 1 SUPPORT: 0 HOSE: 0 UTILITY: 1 TANKERS: 0 BOAT: 1 BRUSH: 0 COMMAND: 0 WOODS: 0 STAFF: 0 TOTAL APPARATUS: 3 STAFFING SHIFT FIRE PREVENTION ADMINISTRATION CLERICAL CAPTAIN: 1 LIEUTENANT: 2 ENGINEERS: 3 FIRE FIGHTERS: 3 TOTAL STAFF: 9 SERVICE AREA AREA SIZE: 12 Sq Miles AREA TYPE: Urban AREA POPULATION: 10,000 CALLS PER YEAR: 1,228 AVERAGE RESPONSE TIME: 5.00 Minutes TOTAL POPULATION OF DISTRICT 90,010 BJB/bb 8-26-11 iO ! 1 Al NNFCRD Five Year Plan 2011-2016 72 Attachment E-4 Facility Record- Station 44 North Naples Fire Control& Rescue District FACILITY NAME STATION 44 Date Updated: 7/6/2011 ADDRESS 8970 Hammock Oak Dr., Naples, FL 34108 DESCRIPTION CAPACITY: Fire Station DEMAND: Emergency Response Fire&Rescue LAND SIZE: N/A CONSTRUCTION TYPE: CBS BUILDING SIZE: LIVING QUARTERS: 5,976 GARAGE: 3,744 WORK AREA: 249 OFFICE: 359 STORAGE: 458 TOTAL SQ FT: 10,786 APPARATUS AND EQUIPMENT ENGINES: 1 LADDERS: 1 PUMPERS: 0 SUPPORT: 1 HOSE: 0 UTILITY: 1 TANKERS: 0 SQUAD: 0 BRUSH: 1 COMMAND: 0 WOODS: 0 STAFF: 0 BOAT: 2 ATV: 1 TOTAL APPARATUS: 8 STAFFING SHIFT FIRE PREVENTION ADMINISTRATION CLERICAL CAPTAIN: 1 LIEUTENANT: 5 ENGINEERS: 6 FIRE FIGHTERS: 12 TOTAL STAFF: 24 SERVICE AREA AREA SIZE: 7 Sq Miles AREA TYPE: Urban AREA POPULATION: 19,200 CALLS PER YEAR: 1,942 AVERAGE RESPONSE TIME: 4.00 Minutes TOTAL POPULATION OF DISTRICT 90,010 nro/tit. 4 74_11 iôit I A l NNFCRD Five Year Plan 2011-2016 73 Attachment E-5 Facility Record- Station 45 North Naples Fire Control & Rescue District FACILITY NAME STATION 45 Date Updated: 7/6/2011 ADDRESS 1885 VETERANS PARK DR., NAPLES, FL 34109 DESCRIPTION CAPACITY: Fire Station DEMAND: Emergency Response Fire&Rescue LAND SIZE: 6.9 acres CONSTRUCTION TYPE:CBS BUILDING SIZE: LIVING QUARTERS: GARAGE: RESIDENTIAL: ASSEMBLY: SQ FT: 22,782 TRAIN TOWER: SQ. FT: 2,332 GENERAL BUILDING: SQ. FT: 308 PROPERTY TOTAL SQ. FT: 25,422 APPARATUS AND EQUIPMENT ENGINES: 1 SRU: 4 UTILITY: 1 TRAINING VEHICLE: 6 TRAILER: 9 FPB: 0 PUMPER 1 COMMAND: 5 PIO: 1 TOTAL APPARATUS: 30 STAFFING SHIFT ADMINISTRATION CLERICAL BAT.CHIEF 3 CAPTAIN: 4 CHIEF 1 FINANCIAL 2 LIEUTENANT: 2 ASST. CHIEF 2 ADMIN 2 ENGINEERS: 3 DEPUTY CHIEF 1 FIRE FIGHTERS: 9 BAT. COMMANDER 1 CAPTAIN 1 LIEUTENANT 1 PUBLIC INFOR. 1 PEO/Inspector 1 IT 1 MED. DIR. 1 TOTAL STAFF: 36 SERVICE AREA AREA SIZE: 8 Sq Miles AREA TYPE: Urban AREA POPULATION: 21,000 CALLS PER YEAR: 1,471 AVERAGE RESPONSE TIME: 5.00 Minutes TOTAL POPULATION OF DISTRICT 90,010 B.113/bb 8-26-1 1 { • f Al NNFCRD Five Year Plan 2011-2016 74 Facility Record- Station 46 North Naples Fire Control & Rescue District 7/6/2011 FACILITY NAME STATION 46 Date Updated ADDRESS 3410 Pine Ridge Rd. DESCRIPTION CAPACITY: Fire Station DEMAND: Emergency Response Fire & Rescue LAND SIZE: 4.25 Acres CONSTRUCTION TYPE: CBS BUILDING SIZE: Living Quarters 3,088 Garage 2,628 Work Area 399 Office 96 Storage 324 Total SQ.FT: 6,535 APPARATUS AND EQUIPMENT Engines: 1 Brush: 1 TOTAL APPARATUS: 2 STAFFING SHIFT CAPTAIN: 1 LIEUTENANT: 2 ENGINEERS: 3 FIRE FIGHTERS: 3 TOTAL STAFF: 9 SERVICE AREA 8 Sq Miles AREA SIZE: AREA TYPE: Urban Urban AREA POPULATION: 1,284 14,000 CALLS PER YEAR: AVERAGE RESPONSE TIME: 5.00 Minutes TOTAL POPULATION OF DISTRICT 90,010 o ')4_11 161 1 Al NNFCRD Five Year Plan 2011-2016 75 Facility Record® Station 47 North Naples Fire Control& Rescue District FACILITY NAME STATION 47 Date:Updated: 71612011 ADDRESS 2795 N.Airport-Pulling Rd. DESCRIPTION enc Res onse Fire&Rescue Emergency CAPACITY: Fire Station DEMAND: g Y p LAND SIZE: 1.5 acres* CONSTRUCTION TYPE:CBS BUILDING SIZE: Living Quarters 4,357 Garage 3,720 Work Area 650 Office 392 Storage 388 Total SQ.FT: 9,507 APPARATUS AND EQUIPMENT Ladders 1 TOTAL APPARATUS: STAFFING SHIFT CAPTAIN: 1 LIEUTENANT: 2 ENGINEERS: 3 FIRE FIGHTERS: 3 TOTAL STAFF: 9 SERVICE AREA 5 Sq Miles AREA SIZE: ban AREA TYPE: Urban AREA POPULATION: CALLS PER YEAR: 8 4 Minutes AVERAGE RESPONSE TIME: TOTAL POPULATION OF DISTRICT 90,010 I6i Al NNFCRD Five Year Plan 2011-2016 76 Facility Record- Station 4 North Naples Fire Control& Rescue District 71612011 FACILITY NAME STATION 48 Date Updated ADDRESS Livingston Rd. DESCRIPTION enc Res onse Fire &Rescue Emergency CAPACITY: Fire Station DEMAND: 9 Y p LAND SIZE: 3.28 acres CONSTRUCTION TYPE: BUILDING SIZE: RESIDENTIAL STORAGE: TOTAL SQUARE FT: APPARATUS AND EQUIPMENT Engines: TOTAL APPARATUS: STAFFING SHIFT FIRE PREVENTION ADMINISTRATION CLERICAL FIRE FIGHTERS: TOTAL STAFF: SERVICE AREA 5 Sq Miles AREA SIZE: an AREA TYPE: Urban AREA POPULATION: 1,200 6, est. CALLS PER YEAR: 6 Minutes est. AVERAGE RESPONSE TIME: TOTAL POPULATION OF DISTRICT 96,947 ail : I Al NNFCRD Five Year Plan 2011-2016 77 Facility Record® Station 49 North Naples Fire Control & Rescue District FACILITY NAME STATION 49 Date Updated: 08127110 ADDRESS 810 Nursery Lane 815 Nursery Lane DESCRIPTION 560 Nursery Lane CAPACITY: Fire Station DEMAND: Emergency Response Fire& Rescue LAND SIZE: 26.35 Acres CONSTRUCTION TYPE: BUILDING SIZE: RESIDENTIAL STORAGE: TOTAL SQUARE FT: APPARATUS AND EQUIPMENT Engines: TOTAL APPARATUS: STAFFING SHIFT FIRE PREVENTION ADMINISTRATION CLERICAL TOTAL STAFF: SERVICE AREA 5 Sq Miles AREA SIZE: n AREA TYPE: Urban AREA POPULATION: 1,200 6, est. CALLS PER YEAR: 6 Minutes est, AVERAGE RESPONSE TIME: TOTAL POPULATION OF DISTRICT 96,947 1 6 1 1 Al NNFCRD Five Year Plan 2011-2016 78 Facility Record- Station 410 North Naples Fire Control&Rescue District FACILITY NAME STATION 410 Date Updated: 08/27/2010 ADDRESS 925 Oakes Blvd. DESCRIPTION CAPACITY: Fire Station DEMAND: Emergency Response Fire& Rescue LAND SIZE: 3.66 acres CONSTRUCTION TYPE: CBS BUILDING SIZE: TOTAL SQUARE FT: 9,507 APPARATUS AND EQUIPMENT Engines: TOTAL APPARATUS: STAFFING SHIFT FIRE PREVENTION ADMINISTRATION CLERICAL TOTAL STAFF: 0 SERVICE AREA 5 Sq Miles AREA SIZE: AREA TYPE: Urban U AREA POPULATION: 1,200 0st. CALLS PER YEAR: 6 Minutes est. AVERAGE RESPONSE TIME: TOTAL POPULATION OF DISTRICT 96,947 1611A. 1 4 NNFCRD Five Year Plan 2011-2016 79 Facility Record- Station 411 North Naples Fire Control& Rescue District FACILITY NAME STATION 411 Updated: 7/6/2011 ADDRESS 1121 Sun Century Rd. DESCRIPTION CAPACITY: Fire Station DEMAND: Emergency Response Fire& Rescue LAND SIZE: 1.6 ACRES CONSTRUCTION TYPE: STEEL BUILDING SIZE: TOTAL SQUARE FT: 10,523 APPARATUS AND EQUIPMENT Engines: TOTAL APPARATUS: STAFFING SHIFT FIRE PREVENTION ADMINISTRATION CLERICAL TOTAL STAFF: 0 SERVICE AREA AREA SIZE: 5 Sq Miles AREA TYPE: Urban AREA POPULATION: 6,000 CALLS PER YEAR: 1,200 est. AVERAGE RESPONSE TIME: n/a TOTAL POPULATION OF DISTRICT 90,010 1611 Al NNFCRD Five Year Plan 2011-2016 80 Facility Record- Station 401 Taylor Road Facility North Naples Fire Control & Rescue District FACILITY NAME Taylor Rd. Updated: 7/6/2011 ADDRESS 6495 Taylor Rd. Maintenance, Warehouse DESCRIPTION & Office DEMAND: Emergency Response Fire& Rescue LAND SIZE: 1.6 acres CONSTRUCTION TYPE: CBS and Steel BUILDING SIZE: Building A 3,039 Building B 6,156 Building C 9,042 TOTAL SQ. FT: 18,237 APPARATUS AND EQUIPMENT Engines: 0 Fire Prevention Bur 14 Support 3 Command 4 Utility 2 TOTAL APPARATUS: 23 STAFFING SHIFT FIRE PREVENTION ADMINISTRATION CLERICAL Fire Marshal 1 Deputy Chief 2 Admin Assistant 2 Deputy Fire Mar 2 Battilion Chief 1 Inspectors 7 Mechanic 2 Logistics/Captain 1 Facilities Coordinator 1 TOTAL STAFF: 19 SERVICE AREA N/A AREA SIZE: AREA TYPE: Urban AREA POPULATION: N/A CALLS PER YEAR: N/A AVERAGE RESPONSE TIME: N/A TOTAL POPULATION OF DISTRICT 90,010 RlR/bb 8-26-11 1611 Al NNFCRD Five Year Plan 2011-2016 81 Facility ecord® Center Lane North Naples Fire Control &Rescue District FACILITY NAME Center Ln. Date Updated: 7/6/2011 ADDRESS N/A DESCRIPTION Vacant land DEMAND: Emergency Response Fire&Rescue LAND SIZE: 1.01 acres CONSTRUCTION TYPE: N/A BUILDING SIZE: TOTAL SQ. FT: N/A APPARATUS AND EQUIPMENT TOTAL APPARATUS: 0 STAFFING SHIFT FIRE PREVENTION ADMINISTRATION CLERICAL CAPTAIN: 0 LIEUTENANT: 0 ENGINEERS: 0 FIRE FIGHTERS: 0 TOTAL STAFF: N/A SERVICE AREA N/A AREA SIZE: Urban AREA TYPE: N/A AREA POPULATION: N/A CALLS PER YEAR: NIA AVERAGE RESPONSE TIME: TOTAL POPULATION OF DISTRICT 96,947 rlL 11 16IIA1 NNFCRD Five Year Plan 2011-2016 82 Facility Record® 5604 Kathleen COUrt North Naples Fire Control & Rescue District FACILITY NAME 5604 Kathleen Ct. Date Updated: 7/6/2011 ADDRESS 5604 Kathleen Ct. DESCRIPTION Vacant Land DEMAND: Emergency Response Fire & Rescue LAND SIZE: .66 acres CONSTRUCTION TYPE: N/A BUILDING SIZE: TOTAL SQ. FT: N/A APPARATUS AND EQUIPMENT TOTAL APPARATUS: N/A STAFFING SHIFT FIRE PREVENTION ADMINISTRATION CLERICAL TOTAL STAFF: N/A SERVICE AREA AREA SIZE: N/A AREA TYPE: Urban AREA POPULATION: N/A CALLS PER YEAR: N/A AVERAGE RESPONSE TIME: N/A TOTAL POPULATION OF DISTRICT 90,010 1611 Al NNFCRD Five Year Plan 2011-2016 83 Facility Record- 5605 Kathleen Court North Naples Fire Control& Rescue District FACILITY NAME 5605 Kathleen Ct. Date Updated 7/6/2011 ADDRESS 5605 Kathleen Ct. DESCRIPTION Vacant Land DEMAND: Emergency Response Fire & Rescue LAND SIZE: .65 acres CONSTRUCTION TYPE: N/A BUILDING SIZE: TOTAL SQ. FT: N/A APPARATUS AND EQUIPMENT TOTAL APPARATUS: N/A STAFFING SHIFT FIRE PREVENTION ADMINISTRATION CLERICAL TOTAL STAFF: N/A SERVICE AREA AREA SIZE: N/A AREA TYPE: Urban AREA POPULATION: N/A CALLS PER YEAR: N/A AVERAGE RESPONSE TIME: N/A TOTAL POPULATION OF DISTRICT 90,010 16 ! 1 Al NNFCRD Five Year Plan 2011-2016 84 Facility Record- 1945 Pine idge Road North Naples Fire Control& Rescue District FACILITY NAME 1945 Pine Ridge Rd. Date Updated: 09/10/09 ADDRESS 1945 Pine Ridge Rd. DESCRIPTION Vacant Land DEMAND: Emergency Response Fire & Rescue LAND SIZE: 1.78 acres CONSTRUCTION TYPE: N/A BUILDING SIZE: TOTAL SQ. FT: N/A APPARATUS AND EQUIPMENT TOTAL APPARATUS: N/A STAFFING SHIFT FIRE PREVENTION ADMINISTRATION CLERICAL TOTAL STAFF: N/A SERVICE AREA AREA SIZE: N/A AREA TYPE: Urban AREA POPULATION: N/A CALLS PER YEAR: N/A AVERAGE RESPONSE TIME: N/A TOTAL POPULATION OF DISTRICT 96,947 161 1 1 NNFCRD Five Year Plan 2011-2016 85 Facility Record= Boat Dock North Naples Fire Control& Rescue District ADDRESS 13105 Vanderbilt Dr., Slip 47 DESCRIPTION Boat Slip DEMAND: Emergency Response Fire & Rescue LAND SIZE: N/A CONSTRUCTION TYPE: Dock BUILDING SIZE: TOTAL SQ. FT: N/A APPARATUS AND EQUIPMENT Fire/Rescue boat 1 TOTAL APPARATUS: 1 STAFFING SHIFT FIRE PREVENTION ADMINISTRATION CLERICAL TOTAL STAFF: N/A SERVICE AREA AREA SIZE: Gulf and back waters AREA TYPE: Water AREA POPULATION: N/A CALLS PER YEAR: N/A AVERAGE RESPONSE TIME: N/A TOTAL POPULATION OF DISTRICT 96,947 1611 Al NNFCRD Five Year Plan 2011-2016 86 Summary ®f i=aeilit�/ Rec® Zone Square Miles Population Call/Year Avg. Response Time 40 10 14,000 2,047 6 minutes 42 20 9,000 1,321 6 minutes 43 12 10,000 1,143 6 minutes 44 7 19,200 1,952 6 minutes 45 8 21,000 1,462 6 minutes 46 8 14,000 1,333 6 minutes 47 5 6,000 709 6 minutes 48 5* 6,000* 1,200 Est. 6 minutes* 49 5* 6,000* 1,200 Est. 6 minutes* 410 5* 6,000* 1,200 Est. 6 minutes* 411 5* 6,000* 1,200 Est. 6 minutes* 401 N/A * estimates- Station not built Property Land size Building Center Lane 1.01 acres vacant 5604 Kathleen 0.66 acres vacant Court 5605 Kathleen 0.65 acres vacant Court 1945 Pine Ridge 1.78 acres vacant Road 13105 Vanderbilt N/A Boat Dock 12 Dr. rtr,n_t_ n nL it