southwestern polk county rural fire protection district · pdf fileaffidavit of publication...

Southwestern Polk County Rural Fire

Protection District

2015-2016 PROPOSED OPERATING BUDGET

Station 110 915 SE Shelton Street

Dallas, OR 97338

Station 120 320 N Main Street

Falls City, OR 97344

Station 130 275 Main Street

Rickreall, OR 97371

1

Southwestern Polk County Rural Fire Protection District

2015-2016 Budget

Table of Contents

Budget Calendar...............................................................................................................................3

Budget Committee Members ...........................................................................................................4

Mission Statement ............................................................................................................................5

Goals and Objectives .......................................................................................................................6

Budget Message ...............................................................................................................................7

General Fund Resources

Property Tax Worksheet ............................................................................................................8

Resource Description (LB-20) ...................................................................................................9

General Fund Requirements - ALLOCATED

Expenditure Description (LB-30)

Personnel Services .............................................................................................................11

Materials and Services .......................................................................................................11

Expenditure Description Detail (LB-31)

Materials & Services ..........................................................................................................12

General Fund Requirements – NOT ALLOCATED

Debt Service .......................................................................................................................13

Transfers ............................................................................................................................13

Contingencies .....................................................................................................................13

Unappropriated Funds ........................................................................................................12

General Fund Requirements - Allocated & Not Allocated ................................................13

Equipment Reserve Fund Resources & Requirements (LB-11) ....................................................14

Major Fire/Conflagration Fund (LB-10) ........................................................................................15

General Purpose Grant Fund (LB-10)............................................................................................16

Trust and Agency Fund

ST130 Spending Authority – Not Allocated ............................................................................17

2015-2016 Budget Line Item Detail ..............................................................................................18

Affidavit of Publication – Budget Meeting ...................................................................................20

LB-1 Affidavit of Publication – Budget Hearing ..........................................................................22

Budget Resolution No. 2015-01 ....................................................................................................24

LB-50 2015-2016 Intent to Impose Tax ........................................................................................25

2

SW Polk County RFPD

2015 – 2016 Budget Calendar

1. Appoint Budget Officer Jan. 12

2. Prepare Proposed Budget Feb. – Mar.

3. Publish First Notice of Budget Comm. Meeting April 1

• Publish 1st Notice no more than 30 days prior (Mar. 18)

• Publish 2nd Notice at least five days after 1st notice and April 8

not less than 5 days prior to budget meeting (Apr. 1)

4. Budget Committee Meeting—Rickreall (8:00 p.m.) *April 13

5. Subsequent Budget Committee Meeting—Dallas Fire Station *May 11

(If Needed: 8:00 p.m.)

6. Publish Notice of Budget Hearing 5 - 30 days prior

(Between May 13 and June 3)

• Prepare LB 1-3 w/Publish Notice of Budget Hearing in I.O. June 3

7. Hold Budget Hearing—Falls City Fire Station (8:00 p.m.) June 8

• Enact Resolutions

o Adopt Budget

o Make Appropriations

o Impose & Categorize Tax

8. Submit Tax Certification Documents (LB-50) July 1

2 Copies to Tax Assessor (w/copy of budget & signedresolution) by July 15

1 Copy to Dept. of Revenue by July 15 IF NO tax levied

1 Copy of Adopted Budget & signed resolution to County Clerk by Sept. 30.

3


BUDGET COMMITTEE

BOARD MEMBERS Name Address 4-Year Term Expires

David Gwinner 13330 Highway 22

Dallas, OR 97338

July 2017

Position 1

Frank Pender, Jr. 2171 Pioneer Road

Dallas, OR 97338

July 2015

Position 2

Ken Gardner 17400 Gardner Road

Dallas, OR 97338

July 2017

Position 3

Bob Davis 14997 Ferns Corner Road

Monmouth, OR 97361

July 2015

Position 4

Rod Watson 10755 Highway 22

Dallas, OR 97338

July 2017

Position 5

CITIZEN MEMBERS Name Address 3-Year Term Expires

Jack Condon PO Box 46

Dallas, OR 97338

July 2015

Jim Foster 17030 Bridgeport Road

Dallas, OR 97338

July 2015

Tom Green 1085 N Fir Villa Road

Dallas, OR 97338

July 2017

Yolanda Zuger 14180 Sunnyside Road

Dallas, OR 97338

July 2015

Joanne Ballweber 15360 May Road

Dallas, OR 97338

July 2017

4


MISSION STATEMENT

To prevent or minimize the loss of life and property from fire, provide emergency medical service, mitigate or reduce the consequences of natural and man-made disasters, and provide public support services as a secondary activity.

GOALS AND OBJECTIVES

“To Provide Safe and Effective Emergency Service”

• The reduction of injury and loss of life from fire.

• The reduction of property loss and damage by fire.

• Increase fire prevention awareness and public education about the hazards of fire.

• Provide public education in basic life support and safety matters.

• Assist the public in times of natural or man-made emergencies.

• Provide the public non-emergency service as a secondary activity.

• Maintain a progressive and well-trained volunteer system.

• Actively seek and recruit new members for volunteer service.

5

2015-2016 BUDGET MESSAGE (Pursuant to ORS 294.403)


PROPOSED FINANCIAL POLICIES FOR 2015-2016 It is the proposed policy of the District to operate within the confines of the proposed 2015-2016 Budget to provide emergency services to its residents and the residents of the surrounding area in a manner consistent with federal, state and local law, and all agreements entered into for that purpose. The District uses a modified cash-basis accounting system. The proposed 2015-2016 Budget outlines a financial plan to maintain current service levels in the coming year by transferring the balance of the Major Fire Fund and the Equipment Reserve Fund to the General Fund in order to cover operating expenses over the next two fiscal years. For the past few years, increasing revenues haven’t kept pace with increasing expenses, which has resulted in a decrease to the amount of revenue that is available for carryover each year in the General Fund. This trend will significantly impact District viability and service levels by Fiscal Year 2017-2018.

CHANGES IN CURRENT BUDGET:

1. MAJOR FIRE/CONFLAGRATION FUND (LB-10, ) and EQUIPMENT RESERVE FUND(LB-11, Page 5)

As mentioned above, the Major Fire/Conflagration Fund and the Equipment Reserve Fund will be closed with the passage of District Resolution No. 2014-07, in order to transfer needed revenue to the General Fund to help cover operating expenses and provide carryover resources for the next two fiscal years. The fund was initially created to budget for apparatus replacement needs, but the District has been unable to add to the reserve and will need to rely on grants, bond measures, or other funding sources to meet that particular need. The Major Fire/Conflagration Fund was set up as a means to separate the revenue and expenses associated with the state’s use of District volunteers and equipment to respond to major fire events on the state’s behalf. It essentially operates as an in-and-out fund, with expenses covered by incoming revenue from the state. The continued management of these expenses and resources will be handled within the General Fund with the addition of two corresponding line items; one resource; one expense; each in the amount of $500 (see Resources, Page 1, Item #7, and Expenses, Page 4, Item #24).

2. TRUST AND AGENCY FUND—ST130 SPENDING AUTHORITY (LB-10, Page 8)

A new Trust and Agency Fund for ST130 Spending Authority places Rickreall Association resources and expenses under the governance of the District, in accordance with changing federal, state and local law, and findings of OFCA in their 360 Report published in November of 2013 pertaining to firefighter compensation laws.

6

1. GENERAL FUND

a) Resources (LB-20, Page 1)(1) Carryover (Item #1) is projected at $50,000; a decrease of $40,000 from the

current year, and includes $10,000 for the sale of Engine 111. (2) Property tax receipts (Item #11) are projected at $432,099, an increase of $18,187

over current year projections. (3) Contract Service Wage and Fringe (Item #5) has been removed resulting in a

$26,894 decrease in resources (corresponding to an equal decrease in Dallas Contract expense).

(4) Transfer from other funds (Item #9) $64,740: $35,141 unappropriated for use as portion of carryover for FY 2016-2017 (Page 3, Item #30).

b) Expenses (LB-31, Page 4)(1) Dallas Contract (Item #2) has not increased for the first time in several years.(2) Falls City Contract (Item #4) increased by $1,000.(3) Volunteer Firefighter Workers’ Compensation (Item #10) reflects a 17.39%

increase applied to the actual lower SDAO rate versus the higher SAIF rates of prior years.

(4) WVCC Dispatch Service (Item #15) reflects a projected 7.9% increase. (5) Firefighter Appreciation Program (LB-30, Page 2, Item #4) has been moved from

Personnel Services to Materials and Services (LB-31, Page 4, Item #23) under the recommendation of Rebecca Hall, a Finance and Taxation contact for Oregon Department of Revenue.

2. GENERAL PURPOSE GRANT FUNDResource (LB-10, ) projects a $25,000 general purpose grant award; over a million in grant requests submitted; receipt of larger awards will require a supplemental budget.

APPARATUS, CAPITAL PURCHASES, AND CAPITAL PROJECTS

1. The proposed 2015-2016 Budget does not include any apparatus, capital purchases, or capitalprojects that are ending or proposed for start-up during FY 2015-2016.

2. Department of Transportation SCBA standards create an immediate need for approximately$140,000 to replace the District’s 15-year-old SCBA packs and air cylinders.

7

20 15-20 16 PROPERTY TAX WORKSHEET

1. Permanent Rate Limit $0.8612 /

$1000

2. Est. Assessed Value $539,563,807.71

3. Tax rate (per dollar) X 0.0008612

4. Amount the Rate would raise $464,672.35

5. Estimate Measure 5 loss (compression) - $50.00

6. Tax to be billed = $464,622.35

7. Average Collection Factor X 0.93

8 . Taxes Es tim ated to be Rece ived = $432,098.79

9. Loss due to discount & uncollectables = $32,523.56

(line 6 minus line 8)

8

RESOURCESGeneral Fund

Beginning Fund Balance:

1 129,761$ 104,159$ 90,000$ 1. Carryover / Beginning Balance 50,000$ 50,000$ 50,000$ 1

2 25,002$ 19,650$ 20,000$ 2. Taxes - Prior 20,000$ 20,000$ 20,000$ 2

3 1,351$ 1,155$ 1,000$ 3. Interest 1,000$ 1,000$ 1,000$ 3

4 2,552$ 3,235$ 5,000$ 4. Billed Non-Taxpayer 2,000$ 2,000$ 2,000$ 4

5 22,147$ 30,337$ 26,000$ 5. Contract Service Wage & Fringe -$ -$ -$ 5

6 240$ 330$ 250$ 6. Address Signs 200$ 200$ 200$ 6

7 5,480$ 4,794$ 4,000$ 7. Conflagration Income 500$ 500$ 500$ 7

8 8. Miscellaneous Income 3,502$ 3,502$ 3,502$ 8

9 -$ -$ -$ 9. Transfer from Other Funds 64,740$ 64,740$ 64,740$ 9

10 186,533$ 163,660$ 146,250$ 10. Total resources, except taxes to be levied 141,942$ 141,942$ 141,942$ 10

11 413,912$ 11. Taxes estimated to be received 432,099$ 432,099$ 432,099$ 11

12 385,234$ 401,516$ 12. Taxes collected in year levied 12

13 571,767$ 565,176$ 560,162$ 13. TOTAL RESOURCES 574,041$ 574,041$ 574,041$ 13

Page 1 of 8

FORMLB-20

Southwestern Polk County RFPDHistorical Data

RESOURCE DESCRIPTION

Budget for Next Year 2015-2016Actual Adopted Budget

This Year2014-2015

Proposed ByBudget Officer

Approved ByBudget Committee

Adopted ByGoverning BodySecond Preceding

Year 2012-2013First PrecedingYear 2013-2014

9

FORMLB-30

Adopted Budget

Second Preceding First Preceding This Year Proposed By Approved By Adopted By

Year 2012-2013 Year 2013-2014 2014-2015 Budget Officer Budget Committee Governing Body

PERSONNEL SERVICES

1 40,744$ 40,655$ 39,180$ 1 Office Admin. Salary 39,768$ 39,768$ 39,768$ 1

2 6,355$ 5,874$ 10,000$ 2 Office Admin. Benefits 10,521$ 10,521$ 10,521$ 2

3 3,299$ 3,123$ 3,500$ 3 Office Admin. Retirement 3,500$ 3,500$ 3,500$ 3

4 47,610$ 48,470$ 23,740$ 4 Firefighter Appreciation Program -$ -$ -$ 4

5 6,000$ 6,000$ -$ 5 LOSAP -$ -$ -$ 5

6 6 6

7 104,008$ 104,122$ 76,420$ 7 TOTAL PERSONNEL SERVICES 53,789$ 53,789$ 53,789$ 7

8 1.00 1.00 1.00 8 Total Full-Time Equivalent (FTE) 1.00 1.00 1.00 8

MATERIALS AND SERVICES

9 9 9

10 10 10

11 11 ( See LB-31 ) 11

12 12 12

13 13 13

14 14 14

15 15 15

16 16 16

17 17 17

18 322,257$ 365,284$ 400,359$ 18 TOTAL MATERIALS AND SERVICES 401,728$ 401,728$ 381,988$ 18

CAPITAL OUTLAY

19 9,145$ -$ -$ 19 Firefighter Equipment ($5,000 + 1+ yr prod life) -$ 19

20 -$ -$ -$ 20 Station Improvement -$ 20

21 -$ -$ -$ 21 Station Development -$ 21

22 22 22

23 23 23

24 24 24

25 9,145$ -$ -$ 25 TOTAL CAPITAL OUTLAY -$ -$ -$ 25

26 435,410$ 469,406$ 476,779$ 26 ORGANIZATIONAL UNIT / ACTIVITY TOTAL 455,517$ 455,517$ 435,777$ 26

27 27 27

28 28 28

29 29 29

30 30 30

31 435,410$ 469,406$ 476,779$ 31 TOTAL ORG./PROG. REQUIREMENTS 455,517$ 455,517$ 435,777$ 31

Page 2 of 8

Historical DataREQUIREMENTS FOR:

Emergency Fire Service Department

(name of fund)

Southwestern Polk County RFPD

REQUIREMENTS SUMMARYALLOCATED TO AN ORGANIZATIONAL UNIT OR PROGRAM & ACTIVITY

GENERAL FUND

Actual

REQUIREMENTS FOR OTHER ORG. UNITS OR PROGRAMS

Budget For Next Year 2015-2016

11

Adopted Budget

Second Preceding First Preceding This Year Proposed by Approved by Adopted by

2012-2013 2013-2014 2014-2015 Budget Officer Budget Committee Governing Body

1,386$ 1,447$ 1,250$ 1] 1,250$ 1,250$ 1,250$ 166,598$ 187,256$ 248,196$ 2] 221,302$ 221,302$ 221,302$

4,663$ 4,985$ 5,264$ 3] 5,422$ 5,422$ 5,422$ 5,700$ 5,700$ 25,144$ 4] 26,600$ 26,600$ 26,600$

34$ 1,326$ 1,000$ 5] 1,000$ 1,000$ 1,000$ 3,331$ 3,805$ 5,000$ 6] 6,000$ 6,000$ 6,000$ 8,985$ 11,884$ 9,525$ 7] 10,500$ 10,500$ 10,500$ 5,977$ 3,035$ 4,550$ 8] 4,050$ 4,050$ 4,050$

13,166$ 11,647$ 13,000$ 9] 12,500$ 12,500$ 12,500$ 9,711$ 10,171$ 6,000$ 10] 5,000$ 5,000$ 5,000$

58,803$ 65,633$ 8,550$ 11] 8,878$ 8,878$ 8,878$ 110$ 2,500$ -$ 12] -$ -$ -$

7,105$ 8,513$ 6,755$ 13] 6,878$ 6,878$ 6,878$ 737$ 1,127$ 1,000$ 14] 700$ 700$ 700$

23,420$ 25,360$ 39,500$ 15] 42,621$ 42,621$ 42,621$ 63$ 4,278$ 9,200$ 16] 10,475$ 10,475$ 10,475$

1,925$ 4,840$ 2,150$ 17] 2,196$ 2,196$ 2,196$ 571$ 553$ 1,000$ 18] 618$ 618$ 618$

6,276$ 11,224$ 10,775$ 19] 8,998$ 8,998$ 8,998$ 245$ -$ 500$ 20] 500$ 500$ 500$

2,693$ -$ 2,000$ 21] 2,000$ 2,000$ 2,000$ 758$ -$ -$ 22] -$ -$ -$

-$ -$ -$ 23] Firefighter Appreciation Program - Rickreall 23,740$ 23,740$ 4,000$ -$ -$ -$ 24] Conflagration Expense 500$ 500$ 500$

322,257$ 365,284$ 400,359$ 25] 401,728$ 401,728$ 381,988$

DETAILED EXPENDITURES

FORM Materials and ServicesLB-31


Historical Data

EXPENDITURE DESCRIPTIONBudget for Next Year 2015 - 2016

Actual

Emergency Fire Service Department

Office SupplyContract - City of DallasUtilitiesContract - City of Falls CityElection ExpenseStation Maintenance/RepairsLegal/Professional Fees

Firefighter Clothing

Training/Conference FeesInsurance PackageWorkers CompEquipment Maintenance/FuelRescue 101 - % Maintenance (contract)Radios - Purchase/Repair/Maintenance

Water SupplySmall Equipment (Under $5,000)Public Safety & Education

TOTAL EXPENDITURES

Page 4 of 8

MiscellaneousDispatch/WVCCEquipment TestingMedical ExpensesAddress Signs

12

FORMLB-30

Adopted Budget

Second Preceding First Preceding This Year Proposed By Approved By Adopted By

Year 2012-2013 Year 2013-2014 2014-2015 Budget Officer Budget Committee Governing Body

PERSONNEL SERVICES NOT ALLOCATED

1 1 1

2 2 2

3 -$ -$ -$ 3 TOTAL PERSONNEL SERVICES -$ -$ -$ 3

4 Total Full-Time Equivalent (FTE) 4

MATERIALS AND SERVICES NOT ALLOCATED

5 5 5

6 6 6

7 -$ -$ -$ 7 TOTAL MATERIALS AND SERVICES -$ -$ -$ 7

CAPITAL OUTLAY NOT ALLOCATED

8 8 8

9 9 9

10 -$ -$ -$ 10 TOTAL CAPITAL OUTLAY -$ -$ -$ 10

DEBT SERVICE

11 10,536$ 11,186$ 11,000$ 11 ST140 Escrow - Principle 12,242$ 12,242$ 12,242$ 11

12 2,787$ 2,137$ 2,323$ 12 ST140 Escrow - Interest 1,081$ 1,081$ 1,081$ 12

13 60$ 60$ 60$ 13 ST140 Escrow - Service Fee 60$ 60$ 60$ 13

14 14 14

15 13,383$ 13,383$ 13,383$ 15 TOTAL DEBT SERVICE 13,383$ 13,383$ 13,383$ 15

SPECIAL PAYMENTS

16 16 16

17 17 17

18 -$ -$ -$ 18 TOTAL SPECIAL PAYMENTS -$ -$ -$ 18

INTERFUND TRANSFERS

19 18,815$ 19 GF Transfer to Equip. Reserve 19

20 20 GF Transfer to ST130 Spending Authority 19,740$ 20

21 21 21

22 22 22

23 23 23

24 18,815$ -$ -$ 24 TOTAL INTERFUND TRANSFERS -$ -$ 19,740$ 24

OPERATING CONTINGENCY

25 20,000$ 25 TOTAL OPERATING CONTINGENCY 20,000$ 20,000$ 20,000$ 25

26 32,198$ 13,383$ 33,383$ 26 Total Requirements Not Allocated 33,383$ 33,383$ 53,123$ 26

27 27 Total Org./Prog. Requirements 455,517$ 455,517$ 435,777$ 27

28 28 Reserved for future expenditure 28

29 29 Ending balance (prior years) 29

30 50,000$ 30 UNAPPROPRIATED ENDING FUND BALANCE 85,141$ 85,141$ 85,141$ 30

31 32,198$ 13,383$ 83,383$ 31 TOTAL REQUIREMENTS 574,041$ 574,041$ 574,041$ 31

Page 3 of 8

Historical Data

REQUIREMENTS

Budget For Next Year 2015-2016Actual

REQUIREMENTS SUMMARYNOT ALLOCATED TO AN ORGANIZATIONAL UNIT OR PROGRAM

GENERAL FUND Southwestern Polk County RFPD

13

LB-11

Fund authorized and established August 2002 by Ordinance 294-525 to reserve money for the purchase of fire apparatus.Fund closed and balance transferred to General Fund effective July 1, 2015, by Resolution No. 2014-08.

Equipment Reserve Fund

Actual Actual Adopted2012-2013 2013-2014 2014-2015 Proposed Approved Adopted

Resources31,326$ 50,141$ 50,141$ 1] Cash on Hand 50,141$ 50,141$ 50,141$

18,815$ -$ -$ 2] Transferred from other funds -$ -$ -$

3]

4]

5]

50,141$ 50,141$ 50,141$ 6] Total Resources 50,141$ 50,141$ 50,141$

REQUIREMENTSCapital Outlay

-$ -$ 50,141$ 7] Firefighter Apparatus -$ -$ -$

-$ -$ 50,141$ 8] Total Capital Outlay -$ -$ -$

NOT ALLOCATED

-$ -$ -$ 9] Transfer to General Fund 50,141$ 50,141$ 50,141$

50,141$ 50,141$ 10] Reserved for Future Expenditure -$

50,141$ 50,141$ 50,141$ 11] Total Requirements 50,141$ 50,141$ 50,141$

Page 5 of 8


Budget 2015-2016

ALLOCATED TO EMERGENCY FIRE SERVICE DEPARTMENT

14

LB-10 SPECIAL FUNDMajor Fire/ Conflagration

Fund closed and balance transferred to General Fund effective July 1, 2015, by Resolution No. 2014-08. SW Polk Co.Rural Fire DistrictActual Actual Adopted

2012-2013 2013-2014 2014-2015 Proposed Approved Adopted

RESOURCES14,599$ 14,599$ 14,599$ 1]Cash on Hand 14,599$ 14,599$ 14,599$

-$ -$ 20,000$ 2]Conflagration Income -$ -$ -$

14,599$ 14,599$ 34,599$ 3] Resource except taxes 14,599$ 14,599$ 14,599$

-$ -$ -$ 4]Taxes necessary to balance -$ -$ -$

-$ -$ -$ 5]Taxes collected -$ -$ -$

14,599$ 14,599$ 34,599$ 6] Total Resources 14,599$ 14,599$ 14,599$

REQUIREMENTS1] Materials & Services

-$ -$ 15,000$ 2]Conflagration Expense -$ -$ -$

-$ -$ 2,000$ 3]Special Equipment -$ -$ -$

-$ -$ 3,000$ 4]Major Fire Equipment -$ -$ -$

-$ -$ 20,000$ 5] Total Materials & Services -$ -$ -$

NOT ALLOCATED-$ -$ -$ 6] Transfer to General Fund 14,599$ 14,599$ 14,599$

-$ -$ -$ 7] Total Funds Not Allocated 14,599$ 14,599$ 14,599$

8] Total Requirements 14,599$ 14,599$ 14,599$

Page 6 of 8

Budget for 2015 - 2016

15

LB-10 SPECIAL FUNDGeneral Purpose Grant

Emergency Fire Service Department SW Polk Co.Rural Fire DistrictActual Actual Adopted

2012-2013 2013-2014 2014-2015 Proposed Approved Adopted

RESOURCES300$ 300$ 300$ 1]Cash on Hand 300$ 300$ 300$

-$ -$ 25,000$ 2]General Purpose Grant 25,000$ 25,000$ 25,000$

300$ 300$ 25,300$ 3] Resource except taxes 25,300$ 25,300$ 25,300$

-$ -$ -$ 4]Taxes necessary to balance -$ -$ -$

-$ -$ -$ 5]Taxes collected -$ -$ -$

300$ 300$ 25,300$ 6] Total Resources 25,300$ 25,300$ 25,300$

REQUIREMENTSCapital Outlay

-$ -$ 20,000$ 1] Equipment 20,000$ 20,000$ 20,000$

-$ -$ -$ 2] -$ -$ -$

-$ -$ 20,000$ 3] Total Capital Outlay 20,000$ 20,000$ 20,000$

Materials & Services

-$ -$ 5,000$ 4] Equipment & Supplies 5,000$ 5,000$ 5,000$

-$ -$ -$ 5] -$ -$ -$

-$ -$ 5,000$ 6] Total Materials & Services 5,000$ 5,000$ 5,000$

NOT ALLOCATED

-$ -$ 300$ 7]Special Payments - Fire Victim 300$ 300$ 300$

300$ 300$ -$ 8]Unappropriated End Balance -$ -$ -$

300$ 300$ 300$ 9] Total Not Allocated 300$ 300$ 300$

300$ 300$ 25,300$ 10] Total Requirements 25,300$ 25,300$ 25,300$

Page 7 of 8

Budget for 2015-2016

16

LB-10 TRUST AND AGENCY FUND

ST130 SPENDING AUTHORITY SW Polk Co.Rural Fire DistrictActual Actual Adopted

No History--New Fund as of 2015-2016 FY Proposed Approved Adopted

RESOURCE DESCRIPTION-$ -$ -$ 1] Cash on Hand -$ -$ -$

-$ -$ -$ 2) GF Transfer - Firefighter Appreciation Program 19,740$ 19,740$ 19,740$

-$ -$ -$ 3) Donation Income 15,000$ 15,000$ 15,000$

-$ -$ -$ 4) Miscellaneous Income 1,000$ 1,000$ 1,000$

-$ -$ -$ 5] Resource except taxes 35,740$ 35,740$ 35,740$

-$ -$ -$ 6] Taxes necessary to balance -$ -$ -$

-$ -$ -$ 7] Taxes collected -$ -$ -$

-$ -$ -$ 8] Total Resources 35,740$ 35,740$ 35,740$

REQUIREMENTS-$ -$ -$ Materials & Services

-$ -$ -$ 1] Food for Incident Responders 2,000$ 2,000$ 2,000$

-$ -$ -$ 2] Out-of-Pocket Expense Reimbursements 2,000$ 2,000$ 2,000$

-$ -$ -$ 3] Uniform Related Purchases 5,000$ 5,000$ 5,000$

-$ -$ -$ 4] LOSAP 10,000$ 10,000$ 10,000$

-$ -$ -$ 5] Incidental Gifts 8,000$ 8,000$ 8,000$

-$ -$ -$ 6] Miscellaneous 8,740$ 8,740$ 8,740$

-$ -$ -$ 7] Total Requirements 35,740$ 35,740$ 35,740$

-$ -$ -$ 8] Unappropriated End Balance -$ -$ -$

-$ -$ -$ 9] Total Requirements 35,740$ 35,740$ 35,740$

Page 8 of 8

Budget for 2015-2016

NOT ALLOCATED TO AN ORGANIZATIONAL UNIT OR PROGRAM

17

Check here if this is

. Be sure to read instructions in the Notice of Property Tax Levy Forms and Instruction booklet an amended form.

The has the responsibility and authority to place the following property tax, fee, charge or assessment

on the tax roll of County. The property tax, fee, charge or assessment is categorized as stated by this form.

97338State ZIP code

Contact Person Contact Person E-Mail

CERTIFICATION - You must check one box if your district is subject to Local Budget Law.

X The tax rate or levy amounts certified in Part I are within the tax rate or levy amounts approved by the budget committee.

The tax rate or levy amounts certified in Part I were changed by the governing body and republished as required in ORS 294.456.

PART I: TAXES TO BE IMPOSED

1. Rate per $1,000 or Total dollar amount levied (within permanent rate limit) . . 1

2. Local option operating tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2

3. Local option capital project tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3

4. City of Portland Levy for pension and disability obligations . . . . . . . . . . . . . . . 4

5a. Levy for bonded indebtedness from bonds approved by voters prior to October 6, 2001 . . . . . . . . . . . . 5a.

5b. Levy for bonded indebtedness from bonds approved by voters on or after October 6, 2001 . . . . . . . . . . . . . . . 5b.

5c. Total levy for bonded indebtedness not subject to Measure 5 or Measure 50 (total of 5a + 5b) . . . . . . . . . . . . . 5c.

PART II: RATE LIMIT CERTIFICATION

6. Permanent rate limit in dollars and cents per $1,000 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6

7. Election date when your new district received voter approval for your permanent rate limit . . . . . . . . . . . . . . . . 7

8. Estimated permanent rate limit for newly merged/consolidated district . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . 8

PART III: SCHEDULE OF LOCAL OPTION TAXES - Enter all local option taxes on this schedule. If there are more than two taxes,

attach a sheet showing the information for each.Final tax year

to be levied

Part IV. SPECIAL ASSESSMENTS, FEES AND CHARGES

Description Excluded from Measure 5 Limitation

1

2

If fees, charges, or assessments will be imposed on specific property within your district, you must attach a complete listing ofproperties, by assessor’s account number, to which fees, charges, or assessments will be imposed. Show the fees, charges, orassessments uniformly imposed on the properties. If these amounts are not uniform, show the amount imposed on each property.

The authority for putting these assessments on the roll is ORS __________________ (Must be completed if you have an entry in Part IV)

150-504-073-7 (Rev. 12-13) (see the back for worksheet for lines 5a, 5b, and 5c)

Excluded fromMeasure 5 Limits

0

leviedTax amount -or- rateFirst tax year

0

Subject to General Government Limitation

$0.8612

Polk

Subject toGeneral Government Limits

File with your assessor no later than JULY 15, unless granted an extension in writing.

Dollar Amount of Bond Levy

0

$0.8612

0

June 9, 2015

Title

Date

[email protected]

Mailing Address of District City

915 SE Shelton ST


Rate -or- Dollar Amount

Notice of Property Tax and Certification of Intent to Impose a Tax, Fee, Assessment or Charge on Property

District Name

(operating, capital project, or mixed)Purpose Date voters approved

FORM LB-50

To assessor of ______Polk__________ County

2015-2016

Daytime Telephone

County Name

Office Administrator 503-831-3533

local option ballot measure

Dallas OR

Joanna Jarvis

0

0

authorized per year by voters

25

mailto:[email protected]