FY19/20 Budget & Supporting Documents \�\OKAtee
FE Immokalee Fire Control District
s
R ' ' • 502 New Market Road East, Immokalee, FL. 34142
E E
Ave Maria Michael J. Choate, Fire Chief
October 1, 2019
Mr. Derek Johnson, General Accounting Manager
Clerk of the Circuit Court, Finance Department
3299 Tamiami Trail East, #403
Naples, FL 34112
Sent via Certified Mail
Dear Mr. Johnson:
Enclosed please find the following:
1. Copy of Resolution 2019-16 adopting the final millage rage for the Immokalee
Fire Control District for the 2019-2020 fiscal year.
2. Copy of Resolution 2019-17 adopting the final impact fee rates for the Immokalee
Fire Control District for the 2019-2020 fiscal year.
3. Copy of Resolution 2019-18 adopting the final General Fund budget for the
Immokalee Fire Control District for the 2019-2020 fiscal year.
4. Copy of Resolution 2019-19 adopting the final Impact Fee Fund budget for the
Immokalee Fire Control District for the 2019-2020 fiscal year.
5. General Fund Budget for the Immokalee Fire Control District for the 2019-2020
fiscal year.
6. Impact Fee Fund Budget for the Immokalee Fire Control District for the 2019-
2020 fiscal year.
7. Schedule of Board Meetings for the period of October 1, 2019 through
September 30, 2020.
8. District Map.
9. The Agent of Record for the Immokalee Fire Control District is Michael Choate,
Fire Chief/District Manager.
Very truly yours,
e cl.,nod
BECKY BRONSDON
Chief Financial Officer
Administration(239)657-2111 Operations(239)657-8587 Fire Prevention(239)597-9227
Fax(239)657-9489
RESOLUTION#2019-16
A RESOLUTION OF THE IMMOKALEE FIRE CONTROL DISTRICT OF COLLIER COUNTY
FLORIDA,ADOPTING THE FINAL LEVY OF AD VALOREM TAXES FOR FISCAL YEAR 2019-
2020, PROVIDING FOR AN EFFECTIVE DATE
WHEREAS,section 6 of the Immokalee Fire Control District's Charter of chapter 2000 393,
Laws of Florida, and Chapter 191.009, Florida Statutes, authorizes the Immokalee Fire Control
District to levy an ad valorem taxation on property within its boundaries in Collier County in an
amount not to exceed 3.75 mills;and
WHEREAS, the Immokalee Fire Control District on September 23, 2019 adopted
Fiscal Year 2019-2020 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 Immokalee Fire Control District, has been certified by the Collier County
Property Appraiser as$1,152,595,624;
NOW, THEREFORE, BE IT RESOLVED by the BOARD OF FIRE COMMISSIONERS OF THE
IMMOKALEE FIRE CONTROL DISTRICT of Collier County Florida, that the Fiscal Year 2019-2020
Final operating millage rate for the Immokalee Fire Control District is 3.75 mills per$1,000 00,
which is more than the rolled back rate of 3.66318 mills per$1,000.00 by 2.37%. Such millage
rate will be collected pursuant to the same manner and form as county taxes.
This resolution shall take effect immediately upon its adoption.
The foregoing resolution was offered by Commissioner 6" `rt Q.ir ,
who moved its adoption.
The motion was seconded byhe motion was4 1 - , and the
I
Vote was as follows:
Commissioner Patricia Anne Goodnight et
Commissioner Joseph Brister 4') I
Commissioner Edward Olesky Ai• (AA-
Commissioner
Commissioner Bonnie Keen :�• Q.NT
Commissioner Robert Halman X71
Duly passed and adopted on this 23rd day of September, 2019.
Board of Commissioners of the Immokalee Fire Control District
By: p f'3 tn.).-
Patricia Anne Goodnight,Chair
RESOLUTION#2019-17
A RESOLUTION OF THE IMMOKALEE FIRE CONTROL DISTRICT OF COLLIER COUNTY
FLORIDA,IMPOSING THE FINAL IMPACT FEE RATES FOR THE IMMOKALEE FIRE
CONTROL DISTRICT FOR FISCAL YEAR 2019-2020,PROVIDING FOR AN EFFECTIVE DATE
WHEREAS, impact fees are a funding mechanism that a local government may utilize to
pay for public improvements that are necessary to serve new growth;and
WHEREAS, impact fees must satisfy a dual rational nexus test to be constitutional; and
WHEREAS,the dual rational nexus test requires a local government to show a reasonable
nexus between the local government's need for additional capital facilities and the new
construction and that a special benefit is conferred upon the fee payers;and
WHEREAS, Subsection 6 of chapter 2001-330, Laws of Florida,authorizes the Immokalee
Fire Control 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 2019--2020 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 are provided for and reported
in a separate and segregated special revenue fund entitled Impact Fee Fund; and
WHEREAS,the impact fees adopted by the Board of Fire Commissioners of the Immokalee
Fire Control and Rescue District for the 2019-2020 fiscal year are imposed in compliance with
Section 163.31801, Florida Statutes;and
WHEREAS, the final impact fee rates adopted by the Board of Fire Commissioners were
adopted at a Public Meeting held on September 23, 2019;
NOW,THEREFORE, BE IT RESOLVED by the BOARD OF FIRE
COMMISSIONERS OF THE IMMOKALEE FIRE CONTROL DISTRICT of Collier County Florida,that the
final charges for impact fees of $1.11 per square foot of defined living area for residential
development and$0.32 per square foot of useable area for commercial and industrial structures
as defined in Subsection 6 of chapter 2001-330, Laws of Florida, are adopted in the Immokalee
Fire Control District to be used for capital improvements that are necessary to serve new growth
in accordance with Florida law. No reduction In the assessed impact fee charge is authorized;
This resolution shall take effect immediately upon its adoption.
This resolution shall take effect immediately upon its adoption.
VC)The foregoing resolution was offered by Commissioner ! -t------ ,
who moved its adoption.
(6,.-,—t—carThe motion was seconded by Commissioner , and the
Vote was as follows:
Commissioner Patricia Anne Goodnight
Commissioner Joseph Brister %
Commissioner Edward Olesky :,,.
Commissioner Bonnie Keen '
Commissioner Robert Halman 131
Duly passed and adopted on this 23rd day of September,2019.
Board of Commissioners of the Immokalee Fire Control District
By: pk- /-r Y`
Patricia Anne Goodnight,Chair
RESOLUTION#2019-18
A RESOLUTION OF THE IMMOKALEE FIRE CONTROL DISTRICT OF COLLIER COUNTY FLORIDA,
ADOPTING THE FINAL BUDGET FOR THE IMMOKALEE FIRE CONTROL DISTRICT GENERAL FUND
FOR FISCAL YEAR 2019-2020; PROVIDING FOR AN EFFECTIVE DATE.
WHEREAS, the Immokalee Fire Control District of Collier County, Florida, on September
23, 2019 held a public hearing as required by Florida Statute 200.065; and
WHEREAS, the Immokalee Fire Control District of Collier County, Florida, set forth the
final appropriations in the amount of$4,920,208 and final revenue estimates in the amount of
$4,572,742 for the General Fund for the Fiscal Year Fiscal Year 2019 2020;and
NOW, THEREFORE, BE IT RESOLVED by the BOARD OF FIRE COMMISSIONERS OF THE
IMMOKALEE FIRE CONTROL DISTRICT of Collier County Florida, that the Fiscal Year 2019-2020
Final Budget for the General Fund be adopted.
This resolution shall take effect immediately upon its adoption.
The foregoing resolution was offered by Commissioner 4, JY V-1---5-tel e ,
who moved its adoption.
The motion was seconded by Commissioner 4c0,.. ..,,_e......_____ ,and the
Vote was as follows.
Commissioner Patricia Anne Goodnight ( -
--
CommissionerJoseph Brister
Commissioner Edward Olesky 146 -
Commissioner Bonnie Keen
Commissioner Robert Halman l`
I
Duly passed and adopted on this 23rd day of September, 2019.
Board of Commissioners of the Immokalee Fire Control District
By: ��/ lr
Patricia Anne G odnight, Chair
,
RESOLUTION#2019-19
A RESOLUTION OF THE IMMOKALEE FIRE CONTROL DISTRICT OF COLLIER COUNTY FLORIDA,
ADOPTING THE FINAL BUDGET FOR THE IMMOKALEE FIRE CONTROL DISTRICT IMPACT FEE
FUND FOR FISCAL YEAR 2019-2020; PROVIDING FOR AN EFFECTIVE DATE.
WHEREAS,the Immokalee Fire Control District of Collier County, Florida,on September 9,
2019 held a public hearing as required by Florida Statute 200.065; and
WHEREAS, the Immokalee Fire Control District of Collier County, Florida, set forth the
final appropriations in the amount of$5,013,500 and final revenue estimates in the amount of
$995,000 for the Impact Fee Fund for the Fiscal Year Fiscal Year 2019-2020;and
NOW, THEREFORE, BE IT RESOLVED by the BOARD OF FIRE COMMISSIONERS OF THE
IMMOKALEE FIRE CONTROL DISTRICT of Collier County Florida, that the Fiscal Year 2019-2020
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 c�i-l_u ,
who moved its adoption.
().
The motion was seconded by Commissioner y---1---i--C-QA(- ,and the
Vote was as follows.
Commissioner Patricia Anne Goodnight / ...
Commissioner Joseph Brister %k\ •
Commissioner Edward Olesky -
Commissioner Bonnie Keen
Commissioner Robert Halman "
Duly passed and adopted on this 23rd day of September, 2019
i
Board of Commissioners of the Immokalee Fire Control District
By: RA--,/(1/),--1-
Patricia Anne Goodnight, Chair
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Ave Maria
Immokalee Fire Control District
PROUDLY SERVING IMMOKALEE AND AVE MARIA
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2019-2020 General Fund and Impact Fee
Fund Budget
Final Budget Hearing
Monday, September 23, 2019 - 5:30 p.m.
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1 Immokalee Fire Control District
R 1 , 0
E502 New Market Road East, Immokalee, FL. 34142
E E
Ave Maria Michael J. Choate, Fire Chief
TABLE OF CONTENTS
Letter from the Chief 1
Budget Planning Calendar 3
General Fund Budget 4
Revenue Overview and Detail 8
Expense Overview and Detail 10
Cash Reserves 18
Impact Fee Fund Budget 19
Appendix 22
Administration(239)657-2111 Operations(239)657-8587 Fire Prevention(239)597-9227
Fax(239)657-9489
\CTgOKate,
•
• F " E Immokalee Fire Control District
R ' 502 New Market Road East, Immokalee, FL. 34142
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`. Ave Maria Michael J. Choate, Fire Chief
September 23, 2019
Board of Fire Commissioners
502 New Market Rd. East
Immokalee, FL 34142
Commissioners;
On behalf of the staff of the Immokalee Fire Control District, I am pleased to present the 2019-
2020 General Fund and Impact Fee Fund Budgets.
A budget is far more than a financial tool to monitor and control spending and financial solvency.
It is a reflection of the Board of Fire Commissioners' policies and goals. and their response to
challenges facing the District in the coming fiscal year.
GENERAL FUND BUDGET
There is no doubt the District has faced economic challenges for years. Like all independent fire
districts, almost all of the District's revenue is generated by property taxes (Ad Valorem).
Annually, the County's Property Appraiser establishes the taxable property value within the
District. The Board then adopts a millage rate, and property tax revenue is generated.
Unfortunately,this means the bulk of District funding is subject to the variations in property values
associated with national economic conditions. The District cannot merely increase the taxing
(millage) rate when property values are not sufficient to fund operations - the District already
levies the constitutional maximum millage rate allowable for an independent special district-3.75
mils,or$3.75 for every$1,000 of taxable property value.
In an attempt to address this long-standing funding challenge, the Board brought to the voters the
option of a non-ad valorem fire fee assessment. The voters did not approve this initiative. We
continue to explore other funding options to be able to provide our community with excellent fire
and emergency services,while remaining financially solvent.
The 2019-2020 General Fund Budget reflects an increase in Ad Valorem revenue of 7%. This
additional revenue is required to maintain operations at current level, still resulting in the funding
of capital purchases with cash reserves.
Expenses contained within the 2019-2020 General Fund Budget reflect provisions for current
staffing only. No new positions are funded. Increases in personnel costs,including retirement and
health insurance, are projected. We have continued to diligently monitor and control operating
costs(which decrease a little over 1%as compared to the current year)and capital purchases. We
1
are replacing an engine by utilizing a lease to purchase program to distribute the cost over time so
reserves are less impacted.
Cash reserves (or the accumulation of funds unspent at the end of the fiscal year) are essential to
the continued operation of the District. Without these reserves, the District would be unable to
operate the first quarter of the fiscal year, the period of time before property tax revenue is
received. Reserves are also essential to provide funding for future replacement equipment,
vehicles and apparatus. The 2019-2020 General Fund Budget utilizes$345,911 of reserves to fund
capital purchases, leaving a balance of reserves at the end of the fiscal year of$1,422,019. Since
it takes over$1,000,000 to fund first quarter expenses, only a little over$400,000 is left to fund
the deficit and emergencies. The inability to replace used reserves continues to be a major
challenge for the District.
IMPACT FEE BUDGET
The District's enabling legislation authorizes the Board of Fire Commissioners to assess impact
fees. Pursuant to Florida law, an impact fee requires there be an established need for additional
capital infrastructure resulting from growth within the District. There must be a reasonable
connection between an impact fee fund expenditure and a benefit received by the payer. Further,
impact fees must be designated and segregated only for the purchase of capital assets(including
construction) required by growth in the District. Unfortunately, these fees cannot be used to
address financial challenges of the General Fund.
The 2019-2020 Impact Fee Fund Budget provides for the construction of Station#32 in Ave Maria.
With a projected opening date of December 2020,the bulk of costs associated with that station are
provided for in the 2019-2020 budget.
In summary,just know that we remain committed to the goals of the Board of Fire Commissioners.
You have remained steadfast with your direction—provide the resources(personnel,training, and
equipment) to keep our responders safe, while providing excellent emergency service to our
community,all while operating in a fiscally responsible manner to retain financial solvency.
Thank you,
Michael J. Choate
District Manager I Fire Chief
\t,h\ 4(4;,
• F 10 E Immokalee Fire Control District
A U P 502 New Market Road East, Immokalee, FL. 34142
E E 0 Marla Michael J. Choate, Fire Chief
_, AveAvc Marla
GENERAL FUND BUDGET
,�.
4
GENERAL FUND PROPOSED BUDGET 2019-2020 FINAL BUDGET HEARING
Original Adopted Estimated Amended Budget Final Budget 11 Variance
Budget 2018-2019 9/30/19 2018-2019 2019-2020 18/19 vs 19/20',6
AMENDED VS.
PROPOSED
Balance Forward-Cash Reserves(Assigned) 1,884,651 1,899,557 1,899,557 1,767,930
Revenue
001 Collier County Ad Valorem-3.75 Millage Rate $ 3,831,780 $ 3,879,051 $ 3,831,780 $ 4.106,172 7.16k-
002 Ad Valorem Tax Deeds/Warrants/Prior Years
003 Inspection Fees - -
004 Public Safety Grants-SAFER -
005 Public Safety Grants-Federal -
- -
006 Public Safety Grants-State - - -
007 Public Safety Grants-County CDBG 259,000 925 925 312,000
008 Public Safety Grants-Immoka lee Water/Sewer 65,000 65,000 25,000 100.00%
009 Public Safety Grants-FF Supplement 3,840 3,947 3,840 2,520 -34.38%
010 Interest Income 9,000 30,000 25,000 25,000 0.00%
011 Rents and Royalties 3,459 6,000 3,459 5,000 44.55%
012 Sale of Surplus Materials and Equipment - 1,675 -
013 Donations 100 500 100 100 0.00%
014 Special Event Fees 5,000 3,574 5,000 5,000
015 Other Miscellaneous Revenue 10,000 142,000 140,000 10,000 -7857w
016 Proceeds from Debt-Apparatus Purchase '64,074 764,074 100.00%
017 Reimbursement-Health In,urance 6,401 533 6,401 100.00%
018 Payment In Lieu of Taxes CC Grant 50,000 50,000 50000 )0,000 0.00%
, Payment In Lieu of Taxes-Farm Worker's Village - 6,150 6,150 12,000 0.00%
. .al Revenue 4,243,580 4,888,429 4,901,729 4,572,742 -6.71",',
-
Personnel Expenses
030 Salaries(Incentives Included) $ 1,868551 $ 1,785,000 $ 1,785,000 S 1,855,947 3.97%
031 Overtime 175,000 175,000 175,000 175,000 0.00%
032 FLSA Overtime 118,715 118,715 118,715 122,494 3.18%
033 Holiday Pay 52,000 52,000 52,000 53,560 3.00%
034 Vacation Time Sell Back 11,000 11,000 11,000 12,000 9.09%
035 Sick Time Sell Back 11,000 17,000 17,000 12,000 29.41%
036 Social Security 171,074 165,600 165.600 170,672 3.06%
037 Retirement 525,535 510,000 510.000 565,402 10.86%
038 Group Insurance(Health/Dental/Ufe) 620,770 620,770 620,770 715,000 15.18%
39 Medical Clinic 36,000 36,000 36.000 Inc in health ins
040 Worker's Compensation Insurance 103,974 103,974 103,974 95,000 -8.63%
041 Unemployment Insurance 0.00%
Total Personnel Expenses 3,693,619 3,595,059 3,595,059 3,777,075 5 06%
Operating Expenses
045 Employee Physicals 1,000 1,000 1,000 1,000 0.00%
046 Professional Fees-Legal 6,000 15,000 20,000 25,000 2500%
047 Professional Fees-Other 13,700 31,000 31,000 10,000 -67.74%
048 Property Appraiser Fees 25,000 25,000 25,000 26,000 4.00%
049 Tax Collector Fees 78,48E 78,486 78,486 84,879 8.15%
050 Auditor 35,000 23,000 25,000 25,000 0.00%
051 Travel&Per Diem 9,000 9,000 9,000 12,500 38.89%
052 Communications(Telephone/Intemet/Direct TV) 22,000 20,000 22,000 20,000 -9.09%
05,3 Postage 500 500 500 500 0.00%
Shipping 3,000 500 3,000 500 -83.33%
0ys Utilities-Electric 16500 13,000 16,500 14,130 -14.36%
055 Utilities-Water/Sewer 4,200 3,900 4,200 4,000 -4.76%
5
•
GENERAL FUND PROPOSED BUDGET 2019-2020 FINAL BUDGET HEARING
Original Adopted Estimated Amended Budget Final Budget %Variance
Budget 2018-2019 9/30/19 2018-2019 2019-2020 18/19 vs 19/2050
AMENDED VS,
PROPOSED
Balance Forward•Cash Reserves(Assigned) 1,884,651 1,899,557 1,899,557 1,767,930
Revenue
001 Collier County Ad Valorem-3.75 Millage Rate $ 3,831,780 $ 3,879,051 $ 3,831,780 $ 4,106,122 7.16%
002 Ad Valorem Tax Deeds/Warrants/Prior Years
003 Inspection Fees - -
004 Public Safety Grants-SAFER - -
005 Public Safety Grants-Federal -
006 Public Safety Grants-State - - -
0G7 Public Safety Grants-County COBG 259,000 925 925 312,000
008 Public Safety Grants-Immokalee Water/Sewer 65,000 65,000 25,000 100.00%
009 Public Safety Grants-FF Supplement 3,840 3,947 3,840 2,520 -34.38%
010 Interest Income 9,000 30,000 25,000 25,000 0.00%
011 Rents and Royalties 3,459 6,000 3,459 5,000 44.55%
012 Sale of Surplus Materials and Equipment - 1,675 - -
01_ Donations 100 500 100 100 0.00%
014 Special Event Fees 5,000 3,574 5,000 5,000
015 Other Miscellaneous Revenue 10,000 142,000 140,000 30,000 -78.57%
016 Proceeds from Debt-Apparatus Purchase 764,074 764,074 100.00%
017 Reimbursement-Health Insurance 6,401 533 6,401 - 100.00%
0.18 Payment In Ueu of Taxes-CC Grant 50,000 50,000 50,000 50.000 0.00%
Payment In Ueu of Taxes-Farm Worker's Village - 6,150 6,150 12,000 0.00%
.- .•l Revenue 4,243,580 4,888,429 4,901,729 4,572,742 -6.71%
Personnel Expenses
030 Salaries(Incentives Included) $ 1,868,551 $ 1,785,000 $ 1,785,000 $ 1,855,947 3.97%
031 Overtime 175,000 175,000 175,000 175,000 0.00%
032 FLSA Overtime 118,715 118,715 118,715 122,494 3.18%
033 Holiday Pay 52,000 52,000 52,000 53,560 3.00%
034 Vacation Tkne Sell Back 11,000 11,000 11.000 12.000 9.09%
035 Sick Time Sell Back 11,000 17,000 17.000 12,000 -29.41%
036 Social Security 171,074 165,600 165,600 170,672 3.063
037 Retirement 525,535 510,000 510,000 565,402 10.86%
038 Group Insurance(Health/Dental/Lrfe) 620,770 620,770 620,770 715,000 15.18%
39 Medical Clinic 36,000 36,000 36,000 Inc in health ins
040 Worker's Compensation Insurance 103,974 103,974 103,974 95,000 -8.63%
041 Unemployment Insurance - 0.00%
Total Personnel Expenses 3,693,619 3,595,059 3,595,059 3,777,075 5.06%
Operating Expenses
045 Employee Physicals 1,000 1,000 1,000 1,000 0.00%
046 Professional Fees-Legal 6,000 15,000 20,000 25,000 25 00%
047 Professional Fees Other 13,700 31.000 31,000 10,000 67.74%
048 Property Appraiser Fees 25,000 25,000 25,000 26,000 4.00%
049 Tax Collector Fees 78,486 18,486 78,486 84,879 8.15%
050 Auditor 35,000 23,000 25,000 25,000 0.00%
051 Travel&Per Diem 9,000 9,000 9,000 12,500 38.89%
052 Communications(Telephone/Internet/D.rrct TV) 22,000 20,000 22,000 20,000 9.09%
053 Postage 500 500 500 500 0.00%
Shipping 3,000 500 3,000 500 -83.33%
Li , Utilities-Electric 16,500 13,000 16,500 14 130 -14 364c
056 Utilities-Water/Sewer 4,200 3,900 4,200 4,000 -4 76%
5
Revenue Overview and Detail
The District's enabling legislation authorizes the Board of Fire Commissioners to levy property taxes
on property onwers to fund fire protection, rescue and emergency services. The Collier County
Property Appraiser provides the taxable value of the property within the District's boundaries. That
taxable value is transmitted to the District via form DR-420 in June preceding the beginning of the new
fiscal year October 1st.
The Board of Fire Commissioners establishes the millage(taxing)rate, up to the maximum allowable
by the District's Enabling Act. The District's maximum millage rate per BOTH the District's Enabling Act
AND the Constitution,is 3.75 mils,or$3.75 for every$1,000 of appraised taxable property value.
The chart below identifies the District's taxable property value. While an increase in the taxable value has
been realized over the last several years,the increase in value has not been sufficient to support
operations with the loss of the Safer Grant utilized to fund firefighter positions.
Taxable Property Value
$1 400 000 000
$1 200.000 000
$1,000,000 000
$900,000.000
$600,000 000
$400,000 000
$200,000,000
2019 2019 2017 2016 2015 2014 2013 2012 2011
Property taxes(Ad Valorem)represents 95% of the District's revenue and is the primary source for
funding. The challeng the District faces is that the annual increase in taxable property value is not
sufficient to fund the increases in the cost to provide fire and rescue service. Unlike Counties or
Cities,the District cannot merely increase the taxing rate to generate sufficient revenue. While growth
does increase the taxable property value in the District,that growth also requires an increase in
service, resulting in an increase in costs
The taxable property value for the fiscal year 2019-2020 represents an increase of 7.16%as compared
to the 2018-2019 year.
AD Valorem Calculation:
Preliminary Property Value
Per Form DR-420 g 1,152,595,624
Millage Rate 3.75
Ad Valorem 100% $ 4,322,234
Statutory 95% $ 4,106,122 2019-2020 Budgeted •
$ 3,831,780 2018-2019 Budgeted
Increase Decrease 19/20 vs. 18/19 7.16%
Other Revenue:
PILT-Farmworker's Village $ 10,000
PILI-Collier County $ 10,000
PILT-Immokalee Water/Sewer $ 25,000
PILI-Collier County $ 50,000
Public Safety Grants-Collier
County CDBG $ 312,000
Special Event and other
Service Fees $ 5,000
Interest $ 25,000
Other Misc. Revenue $ 29,620
Total Other Revenue $ 466,620 2019-2020 Budgeted
$ 1,069,949 2018-2019 Budgeted
Increase Decrease 19/20 vs. 18/19 -53.55%
TOTAL REVENUE $ 4,572,742 20 '-2020 Budgeted
$ 4,901,729 2018-2019 Budgeted
Increase Dec_eas. '120 vs. 18/19 14111111
Decrease as compared to prior year due to one time recording of proceeds from debt noted above.
As identified above,the majority of the District's revenue is comprised of property taxes. The chart
below identifies the components of the District's revenue:
Revenue
■Ad Valorem
•Public Safety Grant
`
le Payment in Lieu of Taxes
■Other Revenue
Expenses Overview
The District's General Fund expenses are divided into four categories: Personnel,Operating,Capital and
Debt Service.
Personnel expenses constitute 77%of total General Fund expenses,with employee wages representing the
largest portion of the personnel expenses. As an emergency responder,reduction of personnel to reduce
costs results in a public safety issue and lowers the level of service to the community. Therefore,it is
extremely difficult to reduce personnel costs without placing the community at risk.
The 2019-2020 budgeted personnel expenses include estimated increases in state retirement rates, health
insurance and other related costs. No new positions are provided for in the 2019-2020 budget. Budgeted
personnel expenses represent a 5.06%increase as compared to the 2018-2019 budgeted amount.
Operating expenses represent those costs associated with operating and maintaining the District's
facilities,apparatus,equipment and services. The operating expenses contained within the 2019-2020
budget reflect an increase of 1.87% as compared to the amended 18-19 budget.
Capital expenses provide for the purchase of capital assets, including vehicles,apparatus,computers,fire
equipment and all other assets that exceed$1,000 in cost and have a useful life of more than one year.To
reduce costs over the last few years,capital purchases have been limited to ONLY items essential to the
operation of the District. While this did reduce costs,replacement of old equipment has only been deferred.
The 2019-2020 capital budget reflects a decrease of 52.59%as compared to the prior year. This is due to
the recording of the purchase through a lease of a replacement fire engine in the 2018-2019 year.
Debt service expenses represent the District's principal and interest costs. The 2019-2020 budget provides
for the lease payment on vehicles leased and maintained through Enterprise,and a lease to purchase fire
engine. The 2019-2020 budget reflects an increase of 190.10%due to the addition of the engine lease.
Total General Fund 2019-2020 Budgeted Expenses reflect a decrease of 2.27%as compared to the prior
year. However,this decrease is largely due to the one time inclusion of the total expense for a new fire
engine purchased through a lease in the 2018-2019 budget,which artificially increased the 2018-2019
expenses.
Proposed 19/20 Amended 18/19 Budget
Personnel $ 3,777,075 $ 3,595,059
Operting $ 608,309 $ 597,131
Capital $ 375,000 $ 786,074
Debt Service $ 159 824 $ 55,092
Total Expenses $ 4,920,208 $ 5,033,356
Variance 2019/2020 vs. 2018/2019 -2.25%
The chart below illustrates the breakdown of expenses:
Expense Breakdown
8", 3
12
{ •Personnel
•Operating
• Capital
•Debt Service
i7
Expense Detail •
Personnel Expenses
The District has 36 employees,of which 26(or 72%)are bargaining unit employees. Bargaining unit
employees'wages and benefits are dictated by a Collective Bargaining Agreement between the
District and Local 2297. The wages and benefits provided for in the 2019-2020 budget are in
accordance with the Collective Bargaining Agreement and District Policy,which governs pay and
benefits for non-bargaining unit employees.
Total Personnel Expenses $ 3,777,075 2019-2020 Budgete' -•
$ 3,595,059 2018-2019 Budgeted
Increase Decrease 19/20 vs. 8/19 5.06%
For detail, see Appendix A
Operating Expenses
rartriMIT .11;
$ 597,131 2018-2019 Budgeted
Increase Decrease 19/20 8/ •
The following detail is provided for those budget lines comprised of sub-components tracked for
budgetary and other compliance and is not all inclusive of budget expense lines.
Professional Fees -Legal
Legal-Legislative $ 10,000.00
Legal-Labor $ 5,000.00
Legal-General $ 10,000.00
$ 25,000.00
Professional Fees - Legal $ 25,000 2019-2020 Budgeted •
$ 20,000 2018-2019 Budgeted
Increase Decrease) 19/20 vs. 18/19 25.00%
Professional Fees -Other
Background Checks $ 500
GASB OPEB Actuarial $ 2,500
IT/Software $ 2,000
Eng/Arch $ 2,000
Other Professional $ 3.000
$ 10,000
Professional Fees-Other $ 10,000 2019-2020 Budgeted •
$ 31,000 2018-2019 Budgeted
• Increase Decrease) 19/20 vs. 18/19 -67.74%
Note: Variance due to reclassification of computer software maintenance and upgrades
Property Appraiser Fees
The Collier County Property Appraiser assess the District fees for the appraisal of the taxable property
fed within the District's Boundaries.
• • '■ 1' 1 1 1 1 ' 1 1
$ 25,000 2018.2019 Budgeted
Increase (Decrease) 19/20 vs. 18/19 4.00%
Tax Collector Fees
The Collier County Tax Collector receives a fee for collecting and distributing property taxes to the District.
The calculation of the fee is identified in Section 192.091, Florida Statutes and is as follows:
First$50,000 of property tax First$50,000 of budgeted ad
revenue-3% $1,500 $50,000 valorem
Balance-2% $83,379.32 $4,168,966 Balance of budgeted ad valorem
$84,879 $4,218,966 Total Fees on Ad Valorem
Total Collection Fees $84,879 2019-2020 Budgeted Ad Valorem
$78,486 2018-2019 Budgeted
Increase Decrease)19/20 vs. 18/19 8.15%
Utilities-Electric
Station 30 $ 10,000
Station 31 $ 2,530
Station 32 $ 1,600
$ 14,130
Utilities- Electric $ 14,130 2019-2020 Budgeted
$ 16,500 2018-2019 Budgeted
Increase Decrease) 19/20 vs. 18/19 -1.. ,•0
Utilities -Water/Sewer
Station 30 $ 2,750
Station 31 $ 875
Station 32 $ 375
$ 4,000
Utilities -Water/Sewer $ 4,000 2019-2020 Budgeted •
4,200 2018-2019 Budgeted
Increase (Decrease) 19/20 vs. 18/19 -4.76%
Utilities-Garbage
Station 30 $ 1,000
Station 31 $ 250
Station 32 $ 250
•
•
S 1,500
0 Utilities-Garbage $ -._ 1,500 2019-2020 Budgeted •
$ 2,140 2018-2019 Budgeted
Increase 'Decrease) 19/20 vs. 18/19 -29.91%
Repair&Maintenance-Vehicles
ILA NCFR Fleet $ 50,000
Apparatus Parts&Other
Maintenance $ 18,800
Pump/Ladder Testing and
Misc. $ 1,200
$ 70,000
R & M - Vehicles $ 70,000 2019-2020 Budgeted
S 70,000 2018-2019 Budgeted
Increase Decrease 19/20 vs. 18/19:: 0.00%
Repair&Maintenance -Fire&Rescue Equipment
Extrication Tools $ 3,900
Ladder Testing $ 850
Hose Testing $ 3,500
Cascade Air System $ 1,125
SCBA Flow Testing $ 2,000
Air Bag Testing $ 1,000
Misc. Maintenance& Repairs $ 625
$ 13,000
R & M - Fire/Resc. Equip $ 13,000 2019-2020 Budgeted
$ 13,000 2018-2019 Budgeted
Increase Decrease 19/20 vs. 18/19 0.00%'
Repair&Maintenance -Building
Station 30 $ 28,000
Station 31 $ 1,000
Station 32 $ 5,000
Lawn Maintenance $ 2,000
Pest Control $ 1,500
Misc.BId.. Rea=irs $ 300
R & M -Building 4 019-2020 Budgeted
$ 44,950 2018-2019 Budgeted
Increase Decrease 19/20 vs. 18/19
Repair& Maintenance - Bunker Gear
Annual Inspection/Cleaning $ 3,500
•
Miscellaneous Re•:irs $ 1 000
• Minor Equipment(Non-C) $ 4,500 2019-2020 Budgeted
$ 1,000 2018-2019 Budgeted
Increase Decrease) 19/20 vs. 18/19 350.00%
Minor Equipment(Non Capital)
Replacement Minor Equip $ 10,000
Minor Equipment (Non-C) $ 10,000 2019-2020 Budgeted
$ 4,500 2018-2019 Budgeted
Increase Decrease 19/20 vs. 18/19 122.22%
Bunker Gear(Non-Capital)
Boots $ 2,000
Helmets $ 1,000
Hoods $ 1,000
Extrication Gear $ 2,000
Wildland Gear $ 2,000
Other Protective Gear $ 2,000
Bunker Gear(Non-Capital) S 10,000 2019-2020 Budgeted
$ 10,000 2018-2019 Budgeted
Increase Decrease) 19/20 vs. 18/19 - 0.00%
Firefighting Supplies
Misc. Firefighting Supplies $ 8,000
Firefighting Supplies $ 8,000 2019-2020 Budyeted
$ 10,500 2018-2019 Budgeted
Increase (Decrease) 19/20 vs 18/19 -23.81%
EMS Supplies
EMS Supplies $ 8,000
EMS Supplies $ 8,000 2019-2020 Budgeted
$ 10,000 2018-2019 Budgeted
Increase Decrease) 19/20 vs 18/19 -20.00%
Station Supplies
Station 30 Janitorial $ 2,500
Station 30 Non-Janitorial $ 2,500
Station 31/32 Janitorial $ 1,000
Station 31/31 Non-Janitorial $ 1,000
•t • • 1 1 1 1 I 1
$ 9,000 2018-2019 Budgeted
Increase Decrease) 19/20 vs. 18/19 -22.22%
Computer Equipment(Non-Capital)
Misc. Hardware $ 1,000
Misc Non-Cap Equip $ 1,000
Computer Equipment (Non-
Capital) $ 2,000 2019-2020 Budgeted
$ 1,575 2018-2019 Budgeted
Increase Decrease 19/20 vs. 18/19 26.98%
Computer Maintenance and Software
AppSmart $ 6,000
FireWorks $ 14,000
QuickBooks $ 2,000
Sage(Fixed Assets) $ 1,000
ArchiveSocial $ 2,640
Misc.Software&Maint $ 4,360
C• puter Maintenance and
Software $ 30,000 2019-2020 Budgeted
$ 12,000 2018-2019 Budgeted
Increase(Decrease) 19/20 vs. 18/19 150.00%
Note: Items reclassified from professional fees resulting In Increase In 19/20 vs. 18/19
Capital Ex. =uses
Total Capital Expenses $ 37 t 0 0... 0 • 020 Budgeted
$ 786,074 2018-2019 Budgeted
ncrease Decrease 19/20 vs. 18/19 -51.59%
Capital -Fire/Rescue Equipment
Hydraulic Equipment(Used) $ 20,000
Replacement Equipment $ 5,000
$ 10,000 2018-2019 Budgeted
Increase Decrease 19/20 vs. 18/19 150.00%
Capital -Bunker Gear
5 Replacement Sets $ 11,500
*Or Participation in Bunker
Gear Leas Program
Capital-Bunker Gear $ 11,500 2019-2020 Budgeted
S 5,000 2018-2019 Budgeted
Increase iDecrease, 19/20 vs. 18/19 130.00%
Capital-Buildings/CIP
Station 30 CDBG $ 312,000
Capital-Buildings/CIP $ 312,000 2019-2020 Budgeted
$ - 2018-2019 Budgeted
Increase Decrease) 19/20 vs. 18/19 100.00%
Capital-Communications Equipment
Down Payment-Radio
Re• acement Lease $ 26,000
Capital -Communications
Equipment $ 26,000 2019-2020 Budgeted •
$ - 2018-2019 Budgeted
Increase Decrease 9 vs.18/19 100.00%
Capital-Computer Equipment
4 Replacement Computer
Workstations $ 6,000
Capital - Computer Eq $ 6,000 2019-2020 Budgeted •
$ 2,000 2018-2019 Budgeted
Increase Decrease 19/20 vs. 18/19 200.00%
Debt Service
Total Debt Service $ 159,824 2019-2020 Budgeted •
$ 55,092 2018-2019 Budgeted
Increase Decrease) 19/20 vs. 18/19 85.04%
DebtService
Principal-Enterprise Lease $ 55,092
Principal-Engine Lease $ 72,700
Interest-En.ine Lease $ 32,032
DebtService $ 159,824 2019-2020 Budgeted
$ 55.092 2018-2019 Budgeted
Increase Decrease) 19/20 vs. 18/19 - 5.04%
•
Cash Reserves (Fund Balance
Cash reserves are comprised of the District's cummulative surplus of unspent funds. Cash reserves are
REQUIRED to maintain fiscal compliance and provide for the operation of the District. Specifically,the
District does not receive property tax revenue until well into the first quarter of the fiscal year. Basic
expenses to operate the District during that period of time when no revenue is received are approximately
$1,200,000. That amount MUST be in reserves to ensure the District will be able to fund operations
prior to receipt of property tax revenue.
Cash reserves must also provide for funding of any budgetary deficit. For the last several years,the
District has had to utilize reserves to fund operations because of past declining property values. Without
these reserves,the District would not have been able to continue to operate.
In addition to the first quarter of general fund costs,cash reserves must also provide for emergencies such
as hurricanes and wildfires. Costs associated with such incidents can exceed several hundred thousand
dollars. The District must be financially solvent enough to provide for such emergencies.
The other function of cash reserves are to make provision for the replacement or addition of major capital
items,such as vehicles,fire apparatus,significant building repairs,and protectice gear.
The 2019-2020 General Fund Budget reflects use of reserves in the amount of$347,466. However,
because the District has worked diligently to reduce and control costs,the use of reserves is limited to
capital expenses.
All reserves are Assigned as follows:
First Quarter of Operations $ 1,050,000
2019-2020 Deficit(Capital Expenses) $ 347,466
Emergency $ 22,998
Total Cash Reserves at 9-30-20 $ 1,420,464
Cash Reserves at 9-30-19 $ 1,767,930
Use of Reserves 19-20 $ 347,466
I . 4
F E Immokalee Fire Control District
' ' 502 New Market Road East, Immokalee, FL. 34142
E E
Ave MariaMichael J. Choate, Fire Chief
IMPACT FEE FUND BUDGET
0
a
2019-2020 IMPACT FEE FUND FINAL BUDGET
Original Adopted Estimated Amended Budget Final Budget '3',Variance
Budget 2018 2019 9/30/19 2018-2019 2019-2020 8/19 vs 19/20
Balance Forward- Deferred Revenue(Cash Resery 4,451,806 4,993,602 $ 4,993,602 $ 5,825,102
001 Impact Fee Revenue $ 787,359 $ 900,000 $ 900,000 $ 900,000 0.00%
002 Interest Income 21,000 95,000 95,000 95,000 0.00%
Total Revenue 808,359 995,000 995,000 995,000 0.00%
Expenses
030 Tax Collector Fees S 12,000 5 13,500 S 13,500 S 13,500 100.00%
031 Professional Fees-Impact Fee Study 50,000 -
•
032 Arch/Eng/Construction -Station 32 4,000,000 150,000 150,000 5,000,000 3333.33%
Total Expenses 4,062,000 163,500 163,500 5,013,500 3066 36%
DEFERRED REVENUE 10-01-18 4,451,806 4,993,602 4 993.602 5,825,102
TOTAL REVENUE 808,359 995,000 995,000 995,000
TOTAL EXPENSES (4,062,000) (163,500) (163,500) (5,013,500)
Ending Deferred Revenue(Cash Reserves)9-30-1' 1,198,165 5,825,102 5,825,102 1,806,602 -
IMMOKALEE FIRE CONTROL DISTRICT
BOARD OF FIRE COMMISSIONERS
2020 REGULAR MEETING SCHEDULE
The Board of Fire Commissioners of the Immokalee Fire Control District
Will hold Regular Meetings at 6:00pm on the following dates:
October 17, 2019
November 21, 2019
December 19, 2019
January 16, 2020
February 20, 2020
March 19, 2020
April 16, 2020
May 14, 2020
June 18, 2020
July 16, 2020
August 20, 2020
September 17, 2020
Regular Meeting Location:
IFCD Headquarters(Fire Station 30)
502 New Market Road East
Immokalee, FL 34142
January,April and July Meeting Location:
Ave Maria Master Association Office
5076 Annunciation Circle,Suite 103
Ave Maria,FL 34142
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