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Agenda Item #2
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Montecito Fire Department To:
Finance Committee
From:
Chip Hickman, Fire Chief
Subject:
FY 2018-2019 Budget Policy
Date:
April 9, 2018
Given forecast revenue reductions we are suggesting the following Budget Policy for the next several years. 1. Maintain infrastructure, honor contractual obligations, and continue to fund capital replacement accounts. 2. Utilize existing catastrophic reserves to fund Thomas Fire and 1-9 Debris Flow. 3. Replenish catastrophic reserve fund to pre-Thomas Fire and 1-9 Debris Flow level with money currently allocated to Fire Station 3 fund; replenish Fire Station 3 fund as revenues become available. 4. Utilize carry-over funds (if available) to fund capital items determined to be high priority in FY1819 preliminary budget. 5. If carry-over funds are not available, utilized existing economic uncertainty funds to fund capital items, replenish economic uncertainties account from Fire Station 3 fund. Replenish Fire Station 3 fund as revenue becomes available. 6. Pause supplemental retirement contributions for the duration of the revenue shortfall period. After meeting with the Chief Officers to determine budget priority, we are recommending the following budget priorities for next fiscal year if capital funds are available. 1. 2. 3. 4.
FS1 roof/emergency generator/UPS back-up system E91 replacement FS1 flooring replacement Dispatch A/C
Please contact me with questions or concerns.
595 San Ysidro Road
Santa Barbara, CA 93108
805-969-7762 April 16, 2018
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MONTECITO FIRE PROTECTION DISTRICT PRELIMINARY BUDGET DRAFT FISCAL YEAR 2018-19
FUND 3650 - GENERAL FUND Account REVENUES Taxes 3010 3011 3015 3020 3040 3050 3054
Line Item Description
Strategic Plan Goal Ref.
Preliminary Budget FY 2018-19
Property Tax - Secured (-12.29%) Property Tax - Unitary Property Tax - Escapes Secured (-12.29%) Property Tax - Unsecured Property Tax - Prior Secured (-12.29%) Property Tax - Prior Unsecured Supplemental Property Tax - Current Total Taxes Revenue
Use of Money and Property 3380 Interest Income 3381 Unrealized Gain/Loss Invstmnts (County) 3409 Rental Property Income Total Use of Money and Property Intergovernmental Revenue - State 3750 State-Emergency Assistance (Fire Asgmt) 4220 Homeowners Property Tax Relief Total Intergovernmental Revenue - State Intergovernmental Revenue - Federal 4476 Federal Emergency Assistance (Fire Asgmt) Total Intergovernmental Revenue - Federal Charges for Services 5105 Reimbursement for District Services AMR First Response Payment CSFD Dispatch Services Total Charges for Services Miscellaneous Revenue 5909 Other Miscellaneous Revenue Westmont Payment Other Total Miscellaneous Revenue TOTAL GENERAL FUND REVENUES
Draft - 4/16/18
Increase/ (Decrease)
Final Budget FY 2017-18
14,723,000 144,700 73,238 705,255 21,033 5,850 183,935 15,857,011
15,939,945 144,700 83,500 727,065 23,980 5,850 367,870 17,292,910
(1,216,945) (10,262) (21,810) (2,947) (183,935) (1,435,899)
20,000 -
14,700 52,260
5,300 (52,260)
20,000
66,960
(46,960)
345,000 82,610
325,000 82,610
20,000 -
427,610
407,610
20,000
140,000
130,000
10,000
140,000
130,000
10,000
5,785 5,785
106,615 91,980
198,595 198,595
103,510 89,300
192,810 192,810
4,500 3,000
7,500 7,500
4,500 3,000
7,500 7,500
16,650,716
18,097,790
(1,447,074)
Fund 3650 Pg. 1 April 16, 2018
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MONTECITO FIRE PROTECTION DISTRICT PRELIMINARY BUDGET DRAFT FISCAL YEAR 2018-19
FUND 3650 - GENERAL FUND Account
Line Item Description
EXPENDITURES Salaries & Employee Benefits 6100 Regular Salaries Salaries Auxiliaries Directors' fees Vacation Redemption Program Vacation Deferred Comp Program 6300 Overtime 6301 Overtime - Fire Reimbursable 6310 Overtime - Constant Staffing 6400 Retirement Contributions 6450 Supp Retirement Contribution 6550 FICA/Medicare 6600 Insurance Contributions Health Insurance Dental Insurance Vision Insurance Life Insurance Employee Assistance Program Flexible Spending Account Admin. 6700 Unemployment Insurance 6900 Workers Compensation Insurance
Strategic Plan Goal Ref.
Preliminary Budget FY 2018-19
7 7,937,225
Draft - 4/16/18
7,522,810
414,415
125,000 455,000 750,000 2,238,015 2,660,000 126,965 1,812,680
5,000 30,000 45,000 301,625 (2,660,000) 7,360 149,820
10,040 625,000
10,820 575,000
(780) 50,000
14,618,730
16,276,290
(1,657,560)
52,500
(40,500)
99,500 2,500 34,850
(4,600)
31,000 35,000 43,550
(17,000)
236,000 3,350 25,000
-
7,740,600 20,000 26,625 75,000 75,000
7,321,760 20,000 31,050 75,000 75,000 130,000 485,000 795,000 2,539,640 134,325 1,962,500
1,714,440 198,390 36,555 9,115 1,500 2,500
Total Salaries & Employee Benefits Services & Supplies 7030 Clothing and PPE Operational Turnout sets PPE: Defend uniform shirts 7050 Communications 7060 Food 7070 Household Supplies Operational Washer/dryer, Sta. 2 7090 Insurance: Liability/Auto/Prop. 7120 Equipment Maintenance 7200 Structure and Ground Maintenance Operational Rental property Dept. Ops. Center room upgrades TV monitors (3) 7205 Fire Defense Zone (Hazard Mitigation) 7322 Consulting and Management Fees 7324 Audit and Accounting Fees
Increase/ (Decrease)
Final Budget FY 2017-18
4
1,575,175 188,680 35,695 9,130 1,500 2,500
12,000 12,000 -
4 7 6
12,000 35,000 5,500 99,500 2,500 30,250
30,250 2,6 6 6
5 1 1,6 9
31,350 3,500 31,000 35,000 26,550
26,550 -
26,550 5,500 9,000 2,500 236,000 3,350 25,000
Fund 3650 Pg. 2 April 16, 2018
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MONTECITO FIRE PROTECTION DISTRICT PRELIMINARY BUDGET DRAFT FISCAL YEAR 2018-19
FUND 3650 - GENERAL FUND Account 7348
7363
7400
7430 7450 7460
7507 7510 7530 7546 7580 7630
7650
7671
7730 7731 7732
Line Item Description Instruments & Equip. < $5,000 Hose equipment and maintenance Rope rescue equipment maintenance Mobile radios and chargers MDCs for engines Multi-gas monitors (4)/calibration syst. King radios (8) and microphones (16) Drone and accessories Incident scene lights (3) Airbag lifts set Equipment Maintenance (Vehicles) Operational LED headlights for E91/E92 Medical & First Aid Supplies Operational Fireline paramedic AEDs (2) Memberships Office Expense Operational Professional and Special Services Operational Public Information and Education EMS system study GIS mapping/response project Employee Wellness Program ADP Payroll Fees Contractual Services Publications & Legal Notices Administrative Tax Expense Rents & Leases (Gibraltar) Small Tools & Instruments Operational HazMat team equipment Patrol 91/92 equipment Special District Expense Operational (permits, fees, other) LAFCO Promotion/new hire expenses Centennial Anniversary Op Area Comd Trailer contribution Special Projects Public Education materials Hazard abatement brochure Evacuation drill expenses Neighborhood chipping flyer Fire prevention publication Transportation and Travel Gasoline/Oil/Fuel Training
Draft - 4/16/18
Strategic Plan Goal Ref. 6 4 4 4 4 4 4 5 4 4 6 4,5
Preliminary Budget FY 2018-19 11,000 6,000 5,000 63,000
30,000
12,500 27,500
232,500 45,000 25,000 7,500 52,000 6,000 240,000 4,500 13,000
(8,100)
12,500 27,500
-
359,750
(57,250)
7,500 61,600 6,000 240,000 4,500 20,100
(9,600) (7,100)
63,500
(40,000)
38,000
(15,000)
35,000 55,000 87,750
-
10,000 3,000 7,100 23,500
8,000 13,000 2,500 -
8,000 13,000 2,500 30,000 10,000 23,000
7,500 6,000 5,000 4,500 5,7 3,4,6 7
38,100
249,750 45,000 25,000 20,000 20,000
10,000 3,000 -
1,9 2, 4 1,2
(6,500)
27,500 302,500
9
69,500
30,000 8,100
27,500 2,4,5 1 5 5 7 9 4,5 9 9 4 4
(74,000)
63,000 6,500
30,000 7 All
85,000 6,000 5,000 4,450 20,000 13,000 15,300 4,650 8,200 8,400
63,000 -
4
Increase/ (Decrease)
Final Budget FY 2017-18
7,500 6,000 5,000 4,500 15,000 35,000 55,000 87,750
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MONTECITO FIRE PROTECTION DISTRICT PRELIMINARY BUDGET DRAFT FISCAL YEAR 2018-19
FUND 3650 - GENERAL FUND Account 7760
Line Item Description Utilities Operational Rental housing utilities Total Services & Supplies
Capital Assets 8300 Equipment Facility repairs: roof, generator, backup system (UPS) Rental property upgrades Voice logging recorder equipment Portable weather station (RAWS) Commercial grade treadmills (2) Dept. Ops. Center lights upgrade Forcible entry training equipment Dispatch radio analog circuits
Strategic Plan Goal Ref.
Preliminary Budget FY 2018-19
6 43,000 -
43,000 1,537,900
43,000 5,000
250,000 6 6 4 2 8 1,6 4,7
250,000 -
Increase/ (Decrease)
Final Budget FY 2017-18
-
277,000 50,000 29,000 20,000 17,000 15,000 6,200 -
48,000 1,822,550
(5,000) (284,650)
464,200
(214,200)
-
-
Total Capital Assets
250,000
464,200
(214,200)
TOTAL EXPENDITURES
16,406,630
18,563,040
(2,156,410)
422,000 -
155,000 460,000 860,000
(155,000) (38,000) (860,000)
Total Other Financing Uses
422,000
1,475,000
(1,053,000)
TOTAL EXPENDITURES AND TRANSFERS
16,828,630
20,038,040
Net Financial Impact
(177,914)
(1,940,250)
OTHER FINANCING USES Other Financing Uses 7901 7901 7901
Tfr To Pension Obligation Fund (3651) Tfr To Capital Reserves Fund (3652) Tfr To Land & Building Fund (3653)
Draft - 4/16/18
9 4,6 4,6
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MONTECITO FIRE PROTECTION DISTRICT PRELIMINARY BUDGET DRAFT FISCAL YEAR 2018-19 FUND 3652 - CAPITAL RESERVES FUND Account
Line Item Description
REVENUES Use of Money and Property 3380 Interest Income
Prelim. Budget FY 2018-19
Final Budget FY 2017-18
10,000
10,000
10,000
10,000
422,000
460,000
Total Financing Sources
422,000
460,000
TOTAL FUND REVENUES
432,000
470,000
432,000
432,000
Total Capital Assets
790,000 1,222,000
80,000 512,000
TOTAL EXPENDITURES
1,222,000
512,000
Net Financial Impact
(790,000)
(42,000)
Total Use of Money and Property Financing Sources 5910 Transfer from General Fund (3650)
EXPENDITURES Capital Assets 8300
Apparatus (Engine 391 - Type 3) - Paid in FY18 Apparatus (Engine 91 - Type 1) Vehicle (Battalion Chief 915)
Draft - 4/16/18
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MONTECITO FIRE PROTECTION DISTRICT PRELIMINARY BUDGET DRAFT FISCAL YEAR 2018-19 FUND 3653 - LAND AND BUILDING FUND Account
Line Item Description
REVENUES Use of Money and Property 3380 Interest Income
Final Budget FY 2017-18
15,000
15,000
Total Use of Money and Property
15,000
15,000
TOTAL FUND REVENUES
15,000
15,000
Total Capital Assets
200,000 200,000
200,000 200,000
TOTAL EXPENDITURES
200,000
200,000
Net Financial Impact
(185,000)
(185,000)
EXPENDITURES Capital Assets 8100 Land
Draft - 4/16/18
Prelim. Budget FY 2018-19
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