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Home My WebLink About20174218.tiffFREDERICK -FIRESTONE FIRE PROTECTION DISTRICT Board of Directors Office: (303) 833-2742 Fax: (303) 833-3736 Board of County Commissioners P. O. Box 758 Greeley, Colorado 80632 December 11, 2017 RECEIVED DEC 18 2017 Clerk to the Weld County Board of Commissioners; WELD COUNTY COMMISSIONERS Attached is the 2018 Budget Packet for the Frederick -Firestone Fire Protection District submitted pursuant to C.R.S. 29-1-113. This budget was adopted on December 11, 2017 after all required notices and hearings were held in accordance with state law. If there are any questions on this budget, please contact Fire Chief Jeremy A. Young at 303-833-2742 or at P. O. Box 129, Frederick, Colorado 80530. The Mill Levy certified to the Weld Board of County Commissioners is 11.360 mills for all general operating purposes, which is the voter authorized level established in May, 2006. Additionally, .698 mills is levied for debt service of General Obligation Bonds issued after voter approval in 2002. Based on a net assessed valuation of $523,171,665, the total property tax revenue for both the General and Bond Funds will be $6,308,403, exclusive of existing TIFF agreements with two (2) Urban Renewal Authorities with the Towns of Frederick and Firestone. I hereby attest that the enclosed is a true and accurate copy of the 2018 Budget and 2018 Certification of Tax Levies. y Jurgena e Board of Directors Clyde A. Walb Secretaiiv of the Board of Directors OAMVYN ; co..76ons tatQ-1/1-1 8426 Kosmerl Place, Frederick, CO 80504; www.fffd.us GC.:0.SRCpK) l' IIet11 aOI1- 18' S0©o-1Co FREDERICK -FIRESTONE FIRE PROTECTION DISTRICT Office of the Fire Chief Office: (303) 833--2742 Fax: (303) 833--3736 E -Mail: jyoung@fffd.us 2018 BUDGET MESSAGE Attached is the 2018 Budget for the Frederick -Firestone Fire Protection District ("the District"). The budget was prepared by the Fire Chief and management staff of the District and is based on the modified accrual basis of accounting. The initial budget draft was presented to the Board of Directors on October 9, 2017 with a public hearing and subsequent adoption by the Board on November 13, 2017 and December 11, 2017. Background The District is a quasi -municipal corporation and a political subdivision of the State of Colorado. The District is located in Southwest Weld County, Colorado, and provides emergency services to the Town of Frederick, the Town of Firestone, and portions of unincorporated Weld County. These services are provided through Intergovernmental Agreements (IGAs) with both the Towns of Frederick and Firestone that establish Frederick -Firestone Fire Protection District as the sole emergency services provider to the corporate limits of both towns. These IGAs were established in 2003 and require the District to align its boundaries with the Towns' whenever the Towns' boundaries expand through annexations. The District was created in 1975 by order and decree of the District Court in Weld County, Colorado. The District's jurisdiction consists of approximately 36 square miles of southwest Weld County. The population served by the District is approximately 30,324 residents. The District is governed by an elected Board of Directors and operated by paid staff, paid and reserve Paramedic and EMT Firefighters. The District provides fire suppression, fire prevention, public education, technical rescue, water & ice rescue, hazardous material response, and advanced life support emergency medical transport services within its boundaries. The District also provides these services outside its boundaries pursuant to numerous mutual aid and automatic aid agreements with other fire protection districts and municipal fire departments. Pursuant to these agreements, each emergency service agency pledges to assist the others when necessary in providing additional fire, rescue and emergency medical equipment and personnel for the purpose of delivering fire fighting, specialized rescue and emergency medical care within the jurisdiction of the other emergency service agency. These services are provided through four (4) fire stations, each having bays for housing vehicles and living areas for Firefighters, EMTs and Paramedics. In addition, the District's Business and Education Center located at 8426 Kosmerl Place in Frederick is for the purpose of housing all administrative, training and public education functions to include the Carbon Valley Emergency Operations Center. The District currently owns five (5) Type I Engines, one (1) Aerial Apparatus, one (1) Heavy Rescue, one (2) Type VI Brush Trucks, one (1) Water Tender, three (3) ALS Transport Page 1 of 13 8426 Kosmerl Place, Frederick, CO 80530• www.fffd.us Ambulances, and nine (9) additional support vehicles. Over the past three (3) years, the District has responded to an average of more than 2,000 calls annually. The District's final incident tally for 2016 was 2,195 and the District estimates the total number of calls for service in 2017 to exceed 2,300 and in 2018 to exceed 2,500. The following table provides a history of the population of the Towns of Frederick and Firestone, Weld County, and the State. In the Census period of 2000 and 2010, the populations of the Town of Frederick increased by 251.8%, the Town of Firestone increased by 431.8%, Weld County increased by 39.7% and the population of the State of Colorado increased by 16.9%. Both Towns are reporting an approximate >5% growth in population each year. Table 1: Population Changes 1970-2010 Town of Percent Town of Percent Weld Percent State of Percent Year Frederick Change Firestone Change County Change Colorado Change 1970 696 570 89,297 -- 2,209,596 1980 855 22.8 1,204 111.2 123,438 38.8 2,889,735 30.8% 1990 988 15.7 1,358 12.8 131,821 6.8 3,294,394 14.0% 2000 2,467 149.7 1,908 40.5 180,936 37.3 4,301,261 30.6% 2010 8,679 251.8 10,147 431.8 252,825 39.7 5,029,196 16.9% Sources: United States Depai tuient of Commerce, Bureau of Census. Assessed Values The following table, based on the 2017 Final Assessed Valuation (2018 Collections) displays the specific classes of real and personal property within the District: Table 2: 2017 Assessed Valuation of Classes of Property in the District (2018 Collections) as t116 Final AVV 2017 Final AV % of AV Change.` % Change Budget $ Change Vacant Land $9,545,570 $13,918,940 2.61% $4,373,370 45.82% $49,681 Residential $172,607,130 $204,923,780 38.46% $32,316,650 18.72% $367,117 Commercial $82,487,310 $93,689,050 17.58% $11,201,740 13.58% $127,252 Industrial $23,359,960 $25,168,520 4.72% $1,808,560 7.74% $20,545 Agricultural $2,108,430 $2,382,740 0.45% $274,310 13.01% $3,116 Minerals $1,366,030 $1,446,190 0.27% $80,160 5.87% $911 Oil & Gas (All) `f $122,207,930 $158,111,670 29.68% $35,903,740 29.38% $407,866 State Assessed $31,553,880 $33,142,070 6.22% $1,588,190 5.03% $18,042 Exenrt Property $29,219,390 $31,973,400 N/A $2,754,010 9.43% $31,286 T 3`6,240.00 : $532,' 82,969.00 100 00 % $8 546,729.00 19.66% `" $994,531 7`4 Page 2 of 13 8426 Kosmerl Place, Frederick, CO 80530. www.fffd.us { Figure 1: 2017 Assessed Valuation by Category r_ $250,000,000 'i $200,000,000 eig d` $1.50,000,000 , d••• -t $ 100,000,000 $50,000,000 . ". b • ..."al JFa• C m• at7a>r•••:lasp!CV ' cflre, 1^::.;^_=:cA•. +4. S.dri'ic .F s tC30:dti•o•sl v.8 a t w'A+-?A aja.+F73.7aVaa mRgia afilattelCi . *NI kr' _n•• 102,3•W Eirib•.aAC5tlt34:;.?•?(2.taa pati., 4Ciyavty �4=A'Blia'iha.0 a ac,g4%' I w•ls- C+I.t .s 4o`• qs d. s'≤e.. MI •6emaa• as+.P&.s•• ,.M..° • .sv uea o ••• a • • ca ,Sm mma v e ...rim • •. w.. •- 1 0 o • 0 I r. a a a .•i %a w.1.. maim Yr. as ammo R •ir ayJ allikr 7 •• 017 • • a r a mark •aa (91‘17 Fi re 2: 2017 Pro. ert Cate or b Percentae of Bud et Residential, 38.6% commercial, 17.6% 1 • I Industrial, a8% Page 3 cf 13 8426 Kosmerl Place, Frederick, CO 80530; www.fffd.us Budget Explanation The certified Mill Levy for the fiscal year of 2018 is 11.360 mills for all general operating purposes, which represents the 2006 voter authorized level. An additional 0.698 mills is levied for debt service for General Obligation Bonds approved by voters in 2002 and refinanced by the District in 2011. The District maintains Intergovernmental Agreements (IGAs) with both the Towns of Frederick and Firestone and both the Frederick and Firestone Urban Renewal Authorities (FURAs) that provides for a 100% pass through of the District's mill levy for any funds collected by the FURAs in several Tax Increment Financing (TIF) areas. Based on a gross Assessed Valuation of $523,171,665, which includes the FURA TIF areas' valuation of $9,611,295, the total property tax and TIF pass through revenue for the District in 2018 will be $6,616,535 for both General and Bond Funds, an increase of $1,016,630 (18.15%) over 2017 property tax revenue collections. An additional $595,412 in revenue is anticipated from other revenue sources including Specific Ownership taxes and fees for services. The District will transfer $3,037,527 from Reserve Funds established for capital replacement and is funded through an annual General Fund allocation for the purpose of replacing or adding capital equipment and facilities. For 2018, those capital projects include; the construction phase of the new Fire Station 4, an addition of one (1) ALS ambulance for Station 4, the replacement and lease of EMS capital equipment, and life cycle replacements for firefighting breathing apparatus, gas monitoring equipment, thermal imaging cameras, and 800 MHz emergency radio hardware for personnel, stations and apparatus. An additional $83,535 will be transferred from the District's Fund Balance Reserve Account for the purpose of paying for costs related to abatements and boundary alignments and associated legal costs. Page 4 of 13 8426 Kosmerl Place, Frederick, CO 80530; www.fffd.us Budget Allocations The following tables and figures detail comparisons between the 2017 and 2018 Budgets categorically: Table 3: 2017 & 2018 Revenue Comparison ti Revenue (Less Bond & Capital) Difference 2017 2018 5,864,401 $6,812,774 $948,373 Table 4: 2017 & 2018 Expense Comparison Expenses (Less Bond & Capital) 2017 2018 $5,582,381 $6,337,660 Difference $755,279 a, • item • $7,000,090 .56;000 ;000 .$52C1OO/OOO $4,000,000 00 $3,000,000 S2,000„000 S1,OOO1OOO so Revenue 2017-2018 Revenues & Expens w •. •.• .• m •MP4.0• •.•• rm •..M 2017 2018 Expenses Page 5 of 13 8426 Kosmerl Place, Frederick, CO 80530; www.fffd.us Table 50 2017 & 2018 Reserve Fund Contribution Comparison Investments .R •'a C • • e t in .. ' a.•Pr; • VIA a . • ; n ♦ ati 4:I . aS 2c+1 . a so • .• • Difference 2017 425,169 2018 494,307 $69,138 Table 60 2017 & 2018 Reserve Fund Balance Comparison Reserve Fund Balance Difference 2017 $3,934,282 2018 $2,910,533 ,023,749) Table 7: 2017 & 2018 Outstanding Debt Principle Comparison f Outstanding Debt Difference 2017 $1,450,000 ($2759000) 2018 $1,175,000 • $4,000,000 $3500,000 $3,000,000 $2,500,000 $2,000,000 $1,500,000 $ 1,000,000 $500,000 $0 Investments 2017-2018 Investments, Debt and Reserve a ^ - -' a .a a phr. .-.e. .. .....s.. am -.r n•<iee eel ..-..Want 01 -e•.res - e ..n.,.%.• «». .->.,... nen._ . a ..- s ••..... a ... • Ili me: , •a a.. e. • u n • CO eel PI .. •r. F nm mg •‘. —is-ma•. War •e.. _ac •r.•a cetera w lee.... .ern, nit. • e u •r+nn •Pe Pre" .re+. -.m a .-e n.rrva.n_•ova_e cell.* .nar.b nm rtt+en nMin ern twa.,clxc«eoe.. I-.i t7 e,_.�ntn ...CC. •. la ••• Weal an a a •eel a-.Wer :. A no tenser., a•" • cal... . .-a• .vicepa b a u a. coo:'•• NC.. ea/ace gpaal. a. .xca•.m ..e• are v • a m • eta., • en adapt: -Y+ •• e a awn .rya a u ir R C'a a•• n • _ . T n _ •.l1 --•-•cc• 9 . e m . e AJ T a:a •• acv a .a5I'n I to •••• .al'•a'a erir .. 2017 a) 2018 Debt Reserve Fund Page 6 of 13 8426 Kosmerl Place, Frederick, CO 80530; www.fffd.us Table 8: 2017 & 2018 Human Resources Expense Comparison Human Resources r n::::,,.-_ ° rt Difference 2017 $4,434,325 $581,987 2018 $5,016,312 Table 9: 2017 & 2018 Operations & Administration Services Expense Comparison Administration & Operations Expenses Difference 2017 $1,148,054 $200,294 2018 $1,348,348 2017c2018 2018 Human Resources vs. Operatio Operations & Administration Expenses uses Budget Appropriations Copies of the 2018 Certification of Mill Levies for both the General Fund and Bond Fund are attached. The worksheets attached to the budget spreadsheet explain expenses and revenues for each line item in the budget. The 2018 Budget reflects a balance of expenses and revenues with a revenue total of $7,198,009 with an additional transfer of $3,197,842 from Reserve Funds for capital and special projects. This revenue is applied to the following expense categories: Page 7 of 13 8426 Kosmerl Place, Frederick, CO 80530; www.fffd.us Personnel Fxpenses: Volunteer Pension Fund: Administrative and Operations Expenses: Education and Training Expenses: Equipment Maintenance Expenses: Capital / Reserve Fund Investments: Capital Projects/ Equipment: General Obligation Bond Expenses: 2018 Total Expenditures: $ 5,006,3 09 S 10,003 $ 1,018,620 $ 120,663 $ 209,065 $ 758,035 $ 3,037,527 $ 319,164 $10,479,386 The District maintains a pension fund for qualified and vested volunteer firefighters. The fund is administered by the Fire and Police Pension Association of Colorado (FPPA) in accordance with state and federal regulations. In 2010, the District's last volunteer retired and therefore there will not be additional payees added in the future. The projected Volunteer Pension Fund balances for 2018 are as follows: Volunteer Pension Fund 2018 Pension Fund District Contribution 2018 Pension Fund State Contribution 2018 Pension Fund Income 2018 Pension Fund Distributions 2018 Pension Fund Expenses 2017 Pension Fund Carry -Over 2018 Ending Pension Fund Balance: $ $ 10,003 9,003 1,715 (31,200) (1,500) 113,496 98,707 The District maintains restricted, assigned, and unassigned reserve funds in order to satisfy statutory requirements as well as fund specific future capital and life cycle replacement projects needed to maintain service levels into the foreseeable future. The District's reserve funds are divided into the following categories: Restricted Reserve Funds 2017 TABOR Reserve Carry -Over: 2018 TABOR Reserve Contribution: 2018 TABOR Reserve Withdrawal: 2017 Operating Contingency Carry -Over 2018 Operating Contingency Contribution 2018 Operating Contingency Withdrawal 2017 Bond Contingency Carry -Over: 2018 Bond Contingency Contribution: 2018 Bond Contingency Withdrawal: Category Total: Assigned Reserve Funds $ 165,400 25,035 0 1,689,562 33,000 0 393,676 0 0 $ 2,306,673 2017 Facilities Reserve Carry -Over: 2018 Facilities Reserve Income: 2018 Facilities Reserve Contribution: 2018 Facilities Reserve Withdrawal: 2017 Equipment Reserve Carry -Over: 2018 Equipment Reserve Contribution: $ 2,025,848 $ 14,463 $ 500,000 $ (2,471,255) $ 471,994 200,000 Page 8 of 13 8426 Kosmerl Place, Frederick, CO 80530; www.fffd.us 2018 Equipment Reserve Withdrawal: $ (566,272) Category Total: $ 174,778 Unassigned Reserve Funds 2017 Fund Balance Carry -Over: $ 568,415 2018 Fund Balance Contribution: $ 0 2018 Fund Balance Withdrawal: $ (83,535) Category Total: $ 484,580 Noteworthy Projects In addition to funding normal operations required to maintain current service delivery levels, the 2018 Budget reflects the following notable projects: Staffmg & Personnel: • Due to continuing increases in community development in both residential and commercial, emergency service demands continue to increase workloads on existing line and administrative staff. Since the District is a smaller organization, any workload increase at one level has an overflow and backlog effect on other areas and positions within the organization. Compounding the growth in service demands, assessed values remain volatile mainly due to oil & gas pricing and instability and any new revenues below 5% are only sufficient to sustain services and programs, not grow them. In order to address these workload issues, for 2018 the District will implement the following Staffing Plan enhancements: 1. In order to begin to address the overflow and demand on our line personnel, Chief Staff is proposing and additional three (3) Paramedic/Firefighters, one for each shift to increase staffing and provide depth within the District's Paramedic ranks in return improving the level of advanced life support care provided. This will assist with reducing overtime cost associated with leave and possible mandatory hold -over situations. This will also assist with maintaining response time standard with our local IGAs and to ensure we maintain and enhance the District's standard of care provided to our citizens. 2. In order to begin to address the overflow and backlog at the executive levels, Chief Staff is proposing a new administrative position of Finance Director. This position is needed to enhance the safeguarding of the District's assets and regularly and accurately report on financial status. The Finance Director will also develop and implement directives, regulation, policies and procedures to advance the District's mission, goals and objectives. The Finance Director will assist the Fire Chief in development and implementation of the District budgets and forecast the financial needs of the District. The Finance Director will oversee all payroll, accounts receivable and accounts payable processes. The Finance Director will also prepare financial statements, schedules, and reports for the Board, Fire Chief, Group Supervisors and the District Auditor to ensure all U.S. general accepted accounting procedures to include GASB and Special Districts of Colorado standards and regulations. Page 9 of 13 8426 Kosmerl Place, Frederick, CO 80530; www.fffd.us 3. The effects of increased workloads and program complexities are also evident in the Operations Division, which many times becomes a "catch all" for task overloads in the other Divisions such as the Training Division. In order to address this increased workload and program complexities Chief Staff is proposing and additional person within the Training Division. This position will be a Training Lieutenant to be supervised by the current Training Captain. This position is needed to (1) improve consistency in training between shifts and ranks; (2) assist the Training Captain with classroom and practical skills as required by State and National standards; (3) assist the Operations Division with Quality Assurance/Improvement within the District's stand of care and overall mission and; (4) reduce the workload on the Training Captain to develop and enhance administrative functions not currently being met. 4. Chief Staff is also proposing to absorb all the current Temporary Full Time (TFT) employees who are assigned by contract. There are currently six (6) TFT positions slated to be absorbed in order to provide equal pay and benefits for those individuals completing the same job and positions as other EMT/Firefighters Fleet & Equipment: • Lease of Power Prams and Auto Loaders. This is a continuation and expansion of a project initiated in 2015 to install power prams and power auto loaders lease in all District ambulances in order to increase patient and crew safety. In 2018 the District will add an additional power loader for the new ambulance after it is delivered. The lease agreement will include service and maintenance of the equipment for the life of the lease. This project will be funded out of the Equipment & Fleet Reserve Fund. • Lifecycle replacement of one Thermal Imaging Camera. A lifecycle replacement program for these essential firefighting and rescue tools was established in 2016 in order to replace and upgrade each device over a five-year period. These devices are inventoried on each front line firefighting apparatus. For 2018, we will be replacing one (1) TIC. This project will be funded out of the Equipment & Fleet Reserve Fund. • Life Cycle replacement of SCBA equipment. Most of this equipment was bulk purchased as part of a grant many years ago. The equipment is now at the end of its lifecycle according to current NFPA Standards. In order to spread out the replacement schedules and to comply with new NFPA standards regulating breathing apparatus, the District will be replacing six (6) air packs in 2018. This project will be funded out of the Equipment & Fleet Reserve Fund. • Lifecycle replacement of Radio Communications Equipment. Motorola discontinues support for several platforms of portable and mobile radios from 2018-2019. For 2018, we will be replacing all of the outdated and noncurrent platforms. This will bring all communications equipment up to current FCC Page 10 of 13 8426 Kosmerl Place, Frederick, CO 80530; www.fffd.us standards for all apparatus, stations and personnel. This project will be funded out of the Equipment & Fleet Reserve Fund. • Ambulance Addition. The District will purchase a new Ambulance in 2018. The new chassis will have a gasoline motor rather than diesel. Because the District's service demands continue to increase functional front-line and reserve ambulances are required within our fleet. This project will be funded out of the Equipment & Fleet Reserve Fund with full payment being made in 2018 upon delivery. Facilities: • Construction of new Station 4. The District will complete the construction phase for the new facility for Fire Station 4 located at 10706 Weld County Road 7 between Weld County Road 22 and Highway 119. This new facility is necessary to maintain response time benchmarks and ISO requirements due to the development and inclusion of new property within the District's boundaries along the Highway 119/Firestone Boulevard and WCR7 corridor. This project will be funded out of the Facilities Reserve Fund. General Obligation Bonds. • The District will continue paying down the 2003 General Obligation Bonds in 2017 with two (2) interest payments and one (1) principal payment. The total of the payments will be $319,164, and the remaining outstanding debt at the end of 2017 will be $1,175,000 down from the original $4,045,000 in 2003. The Bond Fund mill levy will be .698 in 2018 to account for the increase in property tax revenue and make the 2018 minimum debt payment. Reserve Funds: • The Reserve Fund was established in 2007 to provide for three (3) main purposes: 1. To provide for emergency funding of unanticipated expenses resulting from natural or manmade emergencies, unanticipated revenue shortages, additional expenses not anticipated with approved projects; 2. To provide for capital planning and life cycle replacement/cost recovery funds through an annual General Fund contribution for fleet, capital equipment, and facilities purchasing; 3. To provide for a holding account for unanticipated bond revenues collected in above bond expenses in 2008 in order to eliminated the Bond Mill Levy 1.5 years earlier than the expiration of the Bond. • All funds designated as Reserve Funds are maintained in either a ColoTrust Account (Plus or Prime), Checking Account, or Savings Account. All funds in the ColoTrust Account or any investment account must be maintained, secured and invested only in investments specifically authorized by Federal and State Page 11 of 13 8426 Kosmerl Place, Frederick, CO 80530; www.fffd.us standards. For 2018, additional restrictions on Money Market Accounts were added to those requirements. The District uses three (3) types of Reserve Accounts that meet GASB standards: 1. Unassigned Reserve Accounts — These are reserve funds such as the Fund Balance Account in which funds may be used for unspecified or unanticipated projects or shortfalls to the General Fund, or for other purposes determined by the Board or Fire Chief. 2. Assigned Reserve Accounts — These are reserve funds used for specific purchasing purposes such as lifecycle replacement of equipment or station construction and renovation projects. 3. Restricted Reserve Funds — These are reserve funds that are only allowed to be used for a declared emergency or specific statutory items. Regulations regarding the use of these funds are established by constitutional provisions, enabling legislation, constraints that are externally imposed by creditors, grantors, contributors, or the laws or regulations of other governments. Transfers made from these accounts require specific Board action through Resolution and may require repayment within strict timeframes. • The District will maintain the following Reserve Fund Accounts in 2018: 1. Fund Balance Unassigned Reserve Account. This fund is now in a ColoTrust Plus Account. It exists to provide a holding account to maximize interest revenues for monthly collections of surplus revenues over expenses and to fund General Fund expenses in periods of excess monthly expenses over collected revenues. It is also used to fund specific General Fund Expenses that are considered extraordinary, sporadic, or temporary in nature so as not to interrupt funding for reoccurring General Fund programs and projects. 2. Operational Contingency Restricted Reserve Account. This fund was established in a ColoTrust Prime account to allow for funding flexibility during short periods of economic downturns and to provide for funding of unforeseen expenses that occur during a budget year. The District targets to retain 25% of its operating budget in Restricted Reserve, not including assigned capital replacement funds or restricted debt service funds. This is accomplished through two accounts; the restricted 3% Emergency Contingency (TABOR) Account and the restricted Operating Contingency Account. The TABOR Account reserves 3% of that target and the Operating Contingency Account targets the remaining 22% reserve amount. Each year the District has added surplus revenue to this account which has increased the funding level above the 22% target. The projected 2018 year-end balance of this fund will be $1,724,529. The total Restricted Cash Reserves for year-end 2018 is projected to be 31% of the overall Operating Budget, or 6% over targeted levels. Page 12 of 13 8426 Kosmerl Place, Frederick, CO 80530; www.fffd.us 3. 3% Emergency TABOR Restricted Reserve Account. The District is required by statute to hold 3% of its operating budget in an emergency reserve. These funds can only be accessed in times of a declared emergency and only for certain restricted purchases. The used funds are required to be repaid in the following budget year. A transfer of $25,035 will be made from the Fund Balance account into the TABOR fund in order to maintain this funding level. 4. Bond Fund Restricted Reserve Account & Debt Service. The Debt Service Schedule displays the Bond principle, interest, and fee payments from 2003 to maturity in 2023. Prior to 2008, the maximum authorized mill levy of 2 mills was not sufficient to make the minimum principle and interest payment, and the shortage was taken from General Fund revenues. In 2011, the Bond was refinanced to eliminate the Bond Mill Levy 1.5 years earlier than the Bond maturity in 2023. 5. Equipment Cost Recovery Assigned Reserve Account. The Equipment Cost Recovery worksheet displays the estimated replacement cost of fleet and capital equipment assets at the end of their life cycle. This schedule is adjusted annually for projected inflationary and material increases. 6. Facility Cost Recovery Assigned Reserve Account. For 2018, the District has budgeted a withdrawal for completed construction of the new facility for Station 4. Also, each year any needed maintenance or renovation projects at existing facilities are budgeted out of this account. Financial information provided includes all sources of revenue and expenditures as well as beginning and ending fund balances. This budget is implemented by the District's Board of Directors to guide priorities and planning for the delivery of emergency and prevention services to the citizens of Frederick, Firestone, and portions of unincorporated Weld County. This budget may be amended for unforeseen circumstances or unanticipated revenues or expenses. The District complies with all State of Colorado statutes requiring a yearly independent financial audit, and all audits are available upon request. All audits comply with the most current Government Accounting Standards Board (GASB) requirements. For further information or questions, please do not hesitate to contact the District's Administrative Office at your convenience. Respectfully Submitted, Jeremy A. Young, EFO, CFO Fire Chief Page 13 of 13 8426 Kosmerl Place, Frederick, CO 80530; www.fffd.us FREDERICK -FIRESTONE FIRE PROTECTION DISTRICT 2018 BUDGET OBJECT NUMBER EXPENSES FY 15 ACTUAL FY 16 ACTUAL FY 17 APPROVED BUDGET FY 18 APPROVED BUDGET 1000 SALARIES 2,589,449 2,795,540 3,151,349 3,569,645 1020 PART TIME SERVICES AND OVERTIME 86,539 108,680 126,957 160,275 1030 LEAVE PAY 115,919 65,954 173,045 166,334 1050 HOLIDAY PAY 68,216 92,384 105,848 123,448 1100 TEMPORARY SERVICES 2,911 0 2,546 7,597 1110 DIRECTOR STIPEND 5,032 4,884 5,180 5,550 1120 RESERVE STIPEND 3,764 7,692 10,537 10,875 1200 EMPLOYEE LIFE INSURANCE 7,251 8,208 10,243 10,891 1201 COLORADO HEART & CIRCULATORY TRUST INSURANCE (5,125) 150 600 700 1211 EMPLOYEE DISABILITY INSURANCE 33,681 36,228 42,124 47,964 1212 EMPLOYEE ASSISTANCE PROGRAM 1,087 1,734 7,396 10,014 1220 EMPLOYEE HEALTH AND DENTAL INSURANCES 262,345 307,416 334,603 392,370 1300 FULL TIME EMPLOYEE PENSION 205,919 229,770 258,406 292,518 1301 VOLUNTEER PENSION FUND 10,003 10,003 10,003 10,003 1400 FICA 47,377 44,796 52,985 55,638 1410 WORKER'S COMPENSATION 103,200 87,256 108,184 115,955 1420 UNEMPLOYMENT INSURANCE TAX 8,657 9,257 10,409 11,405 1500 EMPLOYEE PHYSICALS 11,476 15,488 22,200 23,650 1510 NEW HIRE INVESTIGATIONS 544 94 1,710 1,480 (Account 410000 - Personnel Services 3,558,246 3,825,533 4,434,325 5,016,312 `ELECTRICITY 2000 26,603 28,057 34,929 37,200 2010 'WATER/SEWER 8,573 8,717 11,628 15,488 2020 IGAS 10,042 7,892 13,951 13,950 2030 ;TRASH 5,554 4,632 4,583 6,075 2040 !TELECOMMUNICATION SERVICES 11,122 12,988 22,791 26,868 2041 I CELL PHONE 14,044 1,512 5,783 14,408 1,512 4,425 18,791 2,215 7,755 28,301 3,055 11,159 2052 ALARM MONITORING 2110 {MEMBERSHIPS & DUES 2111 'SUBSCRIPTIONS 120 129 120 160 2120 IFIRE EXTINGUISHER SERVICE 755 823 1,501 1,630 2130 :FEES & TOLLS 7,112 3,878 9,787 10,518 2150 FACILITIES & GROUNDS MAINTENANCE B&E CENTER 10,264 13,626 19,822 18,829 2151 FACILITIES & GROUNDS MAINTENANCE STATION 1 6,883 11,661 18,540 18,640 2152 ;FACILITIES & GROUNDS MAINTENANCE STATION 2 7,287 15,453 15,710 16,285 2153 ;FACILITIES & GROUNDS MAINTENANCE STATION 3 10,022 6,113 14,255 14,495 2154 FACILITIES & GROUNDS MAINTENANCE STATION 4 1,464 2,132 5,870 : 2,360 5,930 2160 ELECTIONS 1,347 64,545 2170 'PUBLIC NOTIFICATIONS 1,541 497 2,230 2180 PROFESSIONAL PRINTING EXPENSES 5,089 6,049 12,380 14,823 2300 ;LEASES AND SERVICE CONTRACTS 64,202 69,049 92,574 112,488 2311 'PROPERTY AND LIABILITY INSURANCE 39,477 42,893 48,689 55,118 2330 LEGAL COUNSEL - GENERAL 6,709 6,112 5,950 12,000 2331 RETAINER - LEGAL 9,443 9,475 12,000 12,690 2332 PROPERTY - LEGAL 181,929 66,144 18,500 25,000 2333 EMPLOYMENT - LEGAL 3,529 5,264 29,200 37,000 2340 FIRE ENGINEERING SERVICES 6,825 0 6,480 30,000 2350 AMBULANCE BILLING SERVICES 25,294 27,433 27,984 26,400 2360 WELD COUNTY TREASURER'S FEES 61,803 75,492 86,293 94,000 2370 {AUDIT 10,403 9,595 9,750 10,700 2380 ABATEMENT 26,830 6,879 23,212 27,500 Account 421000- Professional Services 570,215 462,675 577,620 753,077 FREDERICK -FIRESTONE FIRE PROTECTION DISTRICT 2017 BUDGET OBJECT NUMBER EXPENSES v FY 15 ACTUAL FY 16 ACTUAL FY 17 APPROVED BUDGET FY 18 APPROVED BUDGET. 2510 COMPUTER / IT EQUIPMENT 18,823 27,203 26,071 21,228 2511 SOFTWARE & UPGRADES 730 2,590 13,139 7,136 2520 COMMUNICATIONS EQUIPMENT _ 2,299 1,833 5,187 9,833 2540 I UNIFORMS 17,647 20,704 37,957 38,450 70,869 2542 r PROTECTIVE EQUIPMENT 52,431 22;218 67,986 2550 SPECIALIZED EQUIPMENT 16,288 3,262 19,041 3,061 21,422 6,943 21,961 2600 OFFICE SUPPLIES 7,361 2610 POSTAGE & SHIPPING 2,251 2,325 3,614 3,654 2700 STATION AND CLEANING SUPPLIES 5,815 9;282 12,591 12,801 2730 MEDICAL SUPPLIES 40,162 48,806 50,600 52,700 2740 MEETING SUPPLIES / FOOD 9,759 9,250 15,649 19,550 Account 422000 - Supplies and Materials 169,467 166,314 261,159 265,543 2800- TRAINING & CERTIFICATIONS 24,248 18,044 37,146 38,449 2801 'TRAINING CENTER AND PROPS 4,951 10,430 9,600 5,520 2802 BOOKS AND PUBLICATIONS 1,519 2,216 1,558 1,475 1,275 2803 I EDUCATION REIMBURSEMENT 6,124 22,500 37,500 2810 ' PUBLIC EDUCATION 6,983 8,649 10,767 2811 I FIRE PREVENTION BOOKS/MATERIALS 4,348 3,655 6,110 7,132 2830 TRAVEL & SUBSISTANCE 6,451 7,839 13,303 19,021 2840 BOARD OF DIRECTORS DONATIONS 500 500 999 999 Account 423000- Education and Travel 44,233 55,134 99,782 120,663 2900 , HEAVY VEHICLE MAINTENANCE 43,953 52,831 73,505 80,865 2901 LADDER SERVICE / TESTING 1,854 1,262 3,925 5,200 2902 I PUMP TESTING 1,400 1,645 2,400 2,400 2910 !LIGHT VEHICLE MAINTENANCE 10,288 2,924 13,350 13,030 2920 'I MACHINERY / EQUIPMENT MAINTENANCE 12,373 13,352 22,035 19,975 2930 ! VEHICLE MODIFICATIONS / INSTALLATIONS 1,604 2,776 5,450 4,675 2940 TIRES 7,640 11,607 20,420 23,720 2950 FUEL 51,625 40,795 66,533 57,000 2960 FLUIDS / LUBRICANTS / CHEMICALS 1,416 779 1,875 2,200 Account 424000- Equipment Maintenance 132,153 127,969 209,493 209,065 4000 EQUIPMENT COST RECOVERY CONTRIBUTION 161,884 470,039 425,169 200,000 4100 FACILITY CONSTRUCTION CONTRIBUTION 0 0 0 500,000 4150 ,TABOR EMERGENCY RESERVE FUND CONTRIBUTION 3,887 14,021 10,069 25,035 4200 FUND BALANCE / CARRY-OVER CONTRIBUTION 0 493,549 0 0 4250 I OPERATING CONTINGENCY CONTRIBUTION 0 0 0 33;000 ;Account 441000 -Capital Contributions 165,771 977,609 435,238 758,035 4500 BOND PAYMENT - PRINCIPAL 250,000 265,000 260,000 275,000 4501 I BOND PAYMENT - INTEREST 60,800 55,800 49,838 43,664 4502 !BOND SURPLUS FUND CONTRIBUTION 0 0 0 4540 ' CAPITAL EXPENSES - TABOR RESERVE FUND 0 0 0 4541 CAPITAL EXPENSES - EQUIPMENT RESERVE FUND 132,550 962,896 423,838 566,272 4542 [CAPITAL EXPENSES - FACILITIES RESERVE FUND 33,363 29,894 1,695,100 2,471,255 4543 CAPITAL EXPENSES - FUND BALANCE RESERVE FUND 0 0 0 4544 ' CAPITAL EXPENSES - OPERATING CONTINGENCY RESERVE FUND 0 0 4550 GRANT EXPENSES 0 0 0 4551 BOND EXPENSES 200 200 500 500 Account 442000- Other Expenditures 476,914 1,313,789 2,429,276 3,356,691 'Total Expenditures 5,116,999 6,929,022 8,446,893 10,479,386, FREDERICK -FIRESTONE FIRE PROTECTION DISTRICT 2017 BUDGET ACCOUNT NUMBER REVENUES FY IS ACTUAL FY 16 ACTUAL FY 17 APPROVED BUDGET FY 18 APPROVED--. BUDGET 311000 PROPERTY TAX 3,841,458 4,719,904 4,987,795 5,943,230 311100 PROPERTY TAX INTEREST 2,357 4,582 1,296 1,380 311200 TIE REVENUE FOR GENERAL FUND 105,179 73,976 70,089 109,184 312000 SPECIFIC OWNERSHIP TAX 316,671 273;013 229,950 190,860 313000 PROPERTY TAX FOR BOND 300,871 313,253 306,468 365,173 313100 TIF REVENUE FOR BOND 8,244 4,863 4,307 6,708 Taxes 4,574,779 5,389,591 5,599,905 6,616,535 321000 INSPECTION FEES 37,649 55,406 50,000 50,000 322000 ADMINISTRATIVE FEES 455 439 456 480 323000 AMBULANCE FEES 508,087 585,499 506,038 510,932 IFeesBilling 546,190 641,344 556,494 561,412 331000 INTEREST 103 214 36 54 Investments 103 214 36 54 341000 !FUEL SALES TAX REFUNDS 4,126 3,061 3,756 3,921 342000 I SALE OF ASSETS 0 19,000 0 0 343000 !GRANTS 0 0 0 0 344000 I DONATIONS 0 98 20 0 346100 !TRANSFERS IN - FROM TABOR EMERGENCY RESERVE FUND 0 0 0 0 346101 TRANSFERS IN - FROM FACILITIES COST RECOVERY RESERVE FUND 33,363 29,894 1,695,100 2,525,848 346102 TRANSFERS IN - FROM EQUIPMENT COST RECOVERY RESERVE FUN! 132,550 962,896 423,838 671,994 346103 TRANSFERS IN - FROM FUND BALANCE RESERVE FUND 179,143 49,042 152,781 83,535 346104 'TRANSFERS IN - FROM BOND SURPLUS RESERVE FUND 0 0 0 0 346105 TRANSFERS IN - FROM OPERATING CONTINGENCY RESERVE FUND 0 0 0 0 346200 !OTHER INCOME 20,786 34,582 14,966 16,087 1OtherIncome 369,970 1,098,573 2,290,461 3,301,385 361000 TABOR EMERGENCY RESERVE ACCOUNT 141,051 0 165,400 181,450 366000 !TABOR EMERGENCY RESERVE ACCOUNT TRANSFERS OUT 0 0 0 0 362000 !FACILITIES COST RECOVERY ACCOUNT 2,188,640 2,189,271 2,162,276 2,525,848 366100 FACILITIES COST RECOVERY ACCOUNT TRANSFERS OUT (34,704) (29,894) (1,695,100) (2,471 255) 362100 EQUIPMENT COST RECOVERY ACCOUNT 1,262,623 1,601,645 1,066,455 671,994 366200 EQUIPMENT COST RECOVERY ACCOUNT TRANSFERS OUT (169,277) (962,896) (423,838) (566,272) 363000 FUND BALANCE ACCOUNT (COLOTRUST, SAVINGS, CHECKING) 2,121,958 2,280,507 682,078 568,415 366300 FUND BALANCE ACCOUNT TRANSFERS OUT (200,967) (49,042) (152,781) (83,535) 363100 OPERATING CONTINENCY ACCOUNT 0 0 1,724,327 1,689,562 366310 OPERATING CONTINGENCY ACCOUNT TRANSFERS OUT 0 0 0 0 364000 BOND SURPLUS ACCOUNT 391,302 391,002 391,002 393,676 366400 BOND SURPLUS ACCOUNT TRANSFERS OUT 0 0 0 0 365000 I INTEREST ON RESERVE FUNDS 774 25,020 14,463 650 !Reserve Funds 5,701,400 5,445,613 3,934,282 2,910,533 Total' Income (Excluding Reserve Funds) 5,491,042 7,129,723 8;446.896 I0,479,386 Total 1Te15cit(Surplus (.Excluding Reserve Funds) 374,043 200,700 `. 3 (0)' ti FREDERICK -FIRESTONE FIRE PROTECTION DISTRICT BOARD OF DIRECTORS RESOLUTION 2017-004 A RESOLUTION SUMMARIZING EXPENDITURES AND REVENUES, AND ADOPTING A BUDGET FOR THE FREDERICK -FIRESTONE FIRE PROTECTION DISTRICT, FOR THE FISCAL YEAR BEGINNING ON THE FIRST DAY OF JANUARY, 2018 AND ENDING ON THE LAST DAY OF DECEMBER, 2018. WHEREAS, THE BOARD OF DIRECTORS OF THE FREDERICK -FIRESTONE FIRE PROTECTION DISTRICT HAS APPOINTED JEREMY A. YOUNG, DISTRICT FIRE CHIEF, AS THE DISTRICT'S BUDGET OFFICER AND DIRECTED THE BUDGET OFFICER TO PREPARE AND SUBMIT A PROPOSED BUDGET TO SAID GOVERNING BODY AT THE PROPER TIME, AND; WHEREAS, JEREMY A. YOUNG, DISTRICT FIRE CHIEF, HAS SUBMITTED A PROPOSED BUDGET TO THIS GOVERNING BODY ON OCTOBER 9, 2017, FOR IT'S CONSIDERATION, AND; WHEREAS, UPON DUE AND PROPER NOTICE, PUBLISHED OR POSTED IN ACCORDANCE WITH THE LAW, SAID PROPOSED BUDGET WAS OPEN FOR INSPECTION BY THE PUBLIC AT A DESIGNATED PLACE, A PUBLIC HEARING WAS HELD ON NOVEMBER 13, 2017 AND DECEMBER 11, 2017 AT 7:00 P.M. AND INTERESTED TAXPAYERS WERE GIVEN THE OPPORTUNITY TO FILE OR REGISTER ANY OBJECTIONS TO SAID PROPOSED BUDGET, AND; WHEREAS, WHATEVER INCREASES MAY HAVE BEEN MADE IN THE EXPENDITURES, LIKE INCREASES WERE ADDED TO THE REVENUES OR PLANNED TO BE EXPENDED FROM RESERVES/FUND BALANCES SO THAT THE BUDGET REMAINS IN THE BALANCE AS REQUIRED BY LAW. NOW THEREFORE, BE IT RESOLVED BY THE BOARD OF DIRECTORS OF THE FREDERICK -FIRESTONE FIRE PROTECTION DISTRICT IN THE COUNTY OF WELD, STATE OF COLORADO THAT: SECTION 1. THE BUDGET AS SUBMITTED, AMENDED, AND SUMMARIZED BY FUND, HEREBY IS APPROVED AND ADOPTED AS THE BUDGET OF THE FREDERICK - FIRESTONE FIRE PROTECTION DISTRICT FOR THE YEAR STATED ABOVE. Page 1 of 2 SECTION 2. THE BUDGET HEREBY APPROVED AND ADOPTED SHALL BE SIGNED BY THE PRESIDENT OF THE BOARD, AND MADE A PART OF THE PUBLIC RECORDS OF THE FREDERICK -FIRESTONE FIRE PROTECTION DISTRICT. ADOPTED THIS 11TH DAY OF DECEMBER, AD, 2017 BY THE BOARD OF DIRECTORS OF FREDERICK -FIRESTONE FIRE PROTECTION DISTRICT DIREC OR R 7,I.4244 DIRECTOR Page 2 of 2 4- --7/ FREDERICK -FIRESTONE FIRE PROTECTION DISTRICT BOARD OF DIRECTORS RESOLUTION 2017-005 A RESOLUTION LEVYING GENERAL PROPERTY TAXES FOR THE YEAR 2018 TO HELP DEFRAY THE COSTS OF ADMINISTRATION AND OPERATION OF THE FREDERICK -FIRESTONE FIRE PROTECTION DISTRICT, COLORADO, FOR THE 2018 FISCAL YEAR WHEREAS, THE BOARD OF DIRECTORS OF THE FREDERICK -FIRESTONE FIRE PROTECTION DISTRICT ADOPTED THE BUDGET FOR THE 2018 FISCAL YEAR IN ACCORDANCE WITH THE LOCAL GOVERNMENT BUDGET LAW ON DECEMBER 11, 2017; AND, WHEREAS, THE AMOUNT OF MONEY NECESSARY TO BALANCE THE 2018 BUDGET FOR ADMINISTRATION AND GENERAL OPERATING PURPOSES FROM PROPERTY TAX REVENUE IS $5,943,230; AND, WHEREAS, THE AMOUNT OF MONEY NECESSARY TO BALANCE THE 2018 BUDGET FOR VOTER -APPROVED BONDS AND INTEREST FROM PROPERTY TAX REVENUE IS $365,173; AND, WHEREAS, THE NET 2017 CERTIFICATION OF ASSESSED VALUATION FOR THE FREDERICK -FIRESTONE FIRE PROTECTION DISTRICT, AS CERTIFIED BY THE WELD COUNTY ASSESSOR, IS $523,171,665. NOW THEREFORE, BE IT RESOLVED BY THE BOARD OF DIRECTORS OF THE FREDERICK -FIRESTONE FIRE PROTECTION DISTRICT IN THE COUNTY OF WELD, STATE OF COLORADO THAT: SECTION 1. FOR THE PURPOSE OF MEETING ALL ADMINISTRATIVE AND GENERAL OPERATING EXPENSES OF THE FREDERICK -FIRESTONE FIRE PROTECTION DISTRICT DURING THE 2018 FISCAL YEAR, THERE IS HEREBY LEVIED A TAX OF 11.360 MILLS UPON EACH DOLLAR OF THE TOTAL VALUATION FOR ASSESSMENT OF ALL TAXABLE PROPERTY WITHIN THE DISTRICT FOR FISCAL YEAR 2018. THE MILL LEVY REPRESENTS THE VOTER APPROVED 11.360 MILLS ESTABLISHED IN 2006. SECTION 2. FOR THE PURPOSE OF MEETING ALL GENERAL OBLIGATION BOND AND INTEREST EXPENSES OF THE FREDERICK -FIRESTONE FIRE PROTECTION DISTRICT DURING THE 2018 FISCAL YEAR, THERE IS HEREBY LEVIED A TAX OF .698 MILLS UPON EACH DOLLAR OF THE TOTAL VALUATION Page 1 of 2 FOR ASSESSMENT OF ALL TAXABLE PROPERTY WITHIN THE DISTRICT FOR FISCAL YEAR 2018. THIS REPRESENTS A TEMPORARY REDUCTION OF 1.302 MILLS FROM VOTER AUTHORIZED LEVELS OF 2.000 MILLS IN 2018 FOR THE PURPOSE OF MEETING MINIMUM DEBT SERVICE PAYMENT REQUIREMENTS. SECTION 3. THAT THE BOARD PRESIDENT IS HEREBY AUTHORIZED AND DIRECTED TO IMMEDIATELY CERTIFY TO THE BOARD OF COUNTY COMMISSIONERS OF WELD COUNTY, COLORADO, THE MILL LEVIES FOR THE FREDERICK -FIRESTONE FIRE PROTECTION DISTRICT AS HEREIN ABOVE DETERMINED AND SET BASED UPON THE FINAL DECEMBER CERTIFICATION OF VALUATION FROM THE WELD COUNTY ASSESSOR IN ORDER TO COMPLY WITH ANY APPLICABLE REVENUE AND OTHER BUDGETARY LIMITS. ADOPTED THIS 11TH DAY OF DECEMBER, AD, 2017 BY THE BOARD OF DIRECTORS OF FREDERICK -FIRESTONE FIRE PROTECTION DISTRICT DI TOR I I DIRECTOR //n DIRECTOR 7 TOR DIRE DIRE TOR Page 2 of 2 FREDERICK -FIRESTONE FIRE PROTECTION DISTRICT BOARD OF DIRECTORS RESOLUTION 2017-006 A RESOLUTION APPROPRIATING SUMS OF MONEY TO THE VARIOUS FUNDS IN THE AMOUNTS AND FOR THE PURPOSES AS SET FORTH BELOW, FOR THE FREDERICK -FIRESTONE FIRE PROTECTION DISTRICT, COLORADO, FOR THE 2018 BUDGET YEAR. WHEREAS, IN ACCORDANCE WITH THE REQUIREMENTS OF THE LOCAL GOVERNMENT BUDGET LAW OF COLORADO SET FORTH IN PART 1, ARTICLE 1, TITLE 29 OF THE COLORADO REVISED STATUTES, THE BOARD OF DIRECTORS HAS ADOPTED THE ANNUAL BUDGET FOR FISCAL YEAR 2018 ON DECEMBER 11, 2017; AND, WHEREAS, THE BOARD OF DIRECTORS HAS MADE PROVISIONS THEREIN FOR REVENUES IN AN AMOUNT EQUAL TO OR GREATER THAN THE TOTAL PROPOSED EXPENDITURES AS SET FORTH IN SAID BUDGET; AND, WHEREAS, IT IS NOT ONLY REQUIRED BY LAW, BUT ALSO NECESSARY TO APPROPRIATE THE REVENUES AND RESERVES OR FUND BALANCES PROVIDED IN THE BUDGET TO AND FOR THE PURPOSES DESCRIBED BELOW, THEREBY ESTABLISHING A LIMITATION ON EXPENDITURES FOR THE ADMINISTRATION AND OPERATION OF THE FREDERICK -FIRESTONE FIRE PROTECTION DISTRICT. NOW THEREFORE, BE IT RESOLVED BY THE BOARD OF DIRECTORS OF THE FREDERICK -FIRESTONE FIRE PROTECTION DISTRICT IN THE COUNTY OF WELD, STATE OF COLORADO THAT: SECTION 1. THE FOLLOWING SUMS ARE HEREBY APPROPRIATED FROM THE REVENUES OF EACH FUND TO THE EXPENDITURES OF EACH FUND FOR THE PURPOSES STATED: Page 1 of 3 GENERAL FUND 2018 GENERAL OPERATIONS 2018 VOLUNTEER PENSION FUND 2018 RESERVE CONTRIBUTIONS 2018 CAPITAL EXPENSES 2018 G.O. BOND DEBT SERVICE $ 6,3 54,657 $ 10,003 $ 758,035 $ 3,037,527 $ 3199164 TOTAL VOLUNTEER PENSION FUND $ 10,479,386 2018 PENSION FUND DISTRICT CONTRIBUTION 2018 PENSION FUND STATE CONTRIBUTION 2018 PENSION FUND INCOME 2018 PENSION FUND DISBURSEMENTS 2018 PENSION FUND EXPENSES 2017 PENSION FUND CARRY-OVER $ $ $ $ $ $ 10,003 9,003 1,676 (31,200) (1,500) 113,496 TOTAL $ RESTRICTED RESERVE FUNDS 98,707 2017 TABOR RESERVE CARRY-OVER: 2018 TABOR RESERVE CONTRIBUTION. 2017 TABOR RESERVE WITHDRAWAL: 2017 OPERATING CONTINGENCY CARRY-OVER: 2018 OPERATING CONTINGENCY CONTRIBUTION: 2018 OPERATING CONTINGENCY WITHDRAWAL: 2017 BOND CONTINGENCY CARRY OVER: 2018 BOND CONTINGENCY CONTRIBUTION: 2018 BOND CONTINGENCY WITHDRAWAL: 165,400 25,035 0 1,689,562 $ 33,000 0 393,676 $ $ $ 0 0 TOTAL ASSIGNED RESERVE FUNDS $ 2,306,673 2017 FACILITIES RESERVE CARRY-OVER: 2018 FACILITIES RESERVE INCOME: 2018 FACILITIES RESERVE CONTRIBUTION: 2018 FACILITIES RESERVE WITHDRAWAL: 2017 EQUIPMENT RESERVE CARRY-OVER: 2018 EQUIPMENT RESERVE CONTRIBUTION. 2018 EQUIPMENT RESERVE WITHDRAWAL: TOTAL UNASSIGNED RESERVE FUNDS $ 2,025,848 $ 14,463 $ 500,000 $ (2,471,255) $ 471,994 $ 200,000 $ (566,272) $ 174,778 2017 FUND BALANCE CARRY-OVER: 2018 FUND BALANCE CONTRIBUTION 2018 FUND BALANCE WITHDRAWAL: TOTAL Page 2 of 3 $ 568,415 $ 0 $ (85,535) $ 484,580 ADOPTED THIS 11TH DAY OF DECEMBER, AD, 2017 BY THE BOARD OF DIRECTORS OF FREDERICK -FIRESTONE FIRE PROTECTION DISTRICT DI °r'CTOR DIRECTOR Ce DIRECT a R Page 3 of 3 ,vg.„ tea. k== RECTOR FREDERICK -FIRESTONE FIRE PROTECTION DISTRICT BOARD OF DIRECTORS RESOLUTION 2017-007 A RESOLUTION APPROVING AND ADOPTING THE 2018 CODE ENFORCEMENT, AMBULANCE SERVICE, AND ADMINISTRATIVE SERVICES FEE SCHEDULES. WHEREAS, THE FREDERICK -FIRESTONE FIRE PROTECTION DISTRICT (THE "DISTRICT") IS A QUASI -MUNICIPAL CORPORATION AND POLITICAL SUBDIVISION OF THE STATE OF COLORADO, FORMED PURSUANT TO C.R.S. §32-1-101, ET SEQ. (THE "SPECIAL DISTRICT ACT") TO PROVIDE, AMONG OTHER SERVICES, EMERGENCY MEDICAL AND TRANSPORT SERVICES (COLLECTIVELY, "AMBULANCE SERVICES"), AND CODE ENFORCEMENT AND FIRE PREVENTION SERVICES TO THE CITIZENS WITHIN ITS JURISDICTION, AND TO INDIVIDUALS PASSING THROUGH ITS JURISDICTION; WHEREAS, PURSUANT TO C.R.S. §32-1-1002(1)(E)(II) AND C.R.S. §24-72-205, THE DISTRICT BOARD OF DIRECTORS IS AUTHORIZED TO FIX, AND FROM TIME TO TIME INCREASE OR DECREASE, FEES AND CHARGES FOR SERVICES INCLUDING: REQUESTED OR MANDATED INSPECTIONS TO DETERMINE COMPLIANCE WITH THE APPLICABLE FIRE CODE, AMBULANCE SERVICES, AND FEES FOR THE PROCESSING OF RECORDS REQUESTS, COPIES, AND OTHER ADMINISTRATIVE PROCESSING SERVICES; AND, WHEREAS, THE DISTRICT'S FIRE CHIEF AND CHIEF STAFF HAVE DEVELOPED A PROPOSED SCHEDULE OF FEES FOR CODE ENFORCEMENT AND INSPECTION -RELATED ACTIVITIES ASSOCIATED WITH GENERAL CONSTRUCTION/DEVELOPMENT, AUTOMATIC FIRE SUPPRESSION SYSTEMS, AUTOMATIC AND/OR MANUAL FIRE ALARM SYSTEMS, KITCHEN PROTECTION/SUPPRESSION SYSTEMS, AND HAZARDOUS MATERIALS (THE "CODE ENFORCEMENT FEE SCHEDULE"). THE CODE ENFORCEMENT FEE SCHEDULE WOULD BE EFFECTIVE JANUARY 1, 2018. A COPY OF THE PROPOSED 2018 CODE ENFORCEMENT FEE SCHEDULE IS ATTACHED TO THIS RESOLUTION AS EXHIBIT A; AND, WHEREAS, THE DISTRICT'S FIRE CHIEF AND CHIEF STAFF HAVE DEVELOPED A PROPOSED SCHEDULE OF FEES FOR AMBULANCE SERVICES, INCLUDING BUT NOT LIMITED TO: TRANSPORT MILEAGE; BASIC LIFE SUPPORT (BLS) EMERGENCY TRANSPORT; BLS NON -EMERGENCY TRANSPORT; BLS HELICOPTER ASSIST; ADVANCED LIFE SUPPORT (ALS) TRANSPORT; ALS NON - EMERGENCY TRANSPORT; ALS HELICOPTER ASSIST; ALS-2 TRANSPORT; TREATMENT AND NO TRANSPORT; STAND-BY EVENT, AND DRAWS OF BODILY Page 1 of 5 2313194.2 FLUIDS AND SUBSTANCES FOR LAW ENFORCEMENT. A COPY OF THE PROPOSED 2018 AMBULANCE SERVICES FEE SCHEDULE IS ATTACHED TO THIS RESOLUTION AS EXHIBIT B; AND, WHEREAS, THE DISTRICT'S FIRE CHIEF AND CHIEF STAFF HAVE DEVELOPED A PROPOSED SCHEDULE OF FEES FOR ADMINISTRATIVE SERVICES, INCLUDING, COPY FEES AND RETURNED CHECK FEES. A COPY OF THE PROPOSED 2018 ADMINISTRATIVE FEE SCHEDULE IS ATTACHED TO THIS RESOLUTION AS EXHIBIT C; AND, WHEREAS, THE BOARD FINDS THAT THE PROPOSED FEES AND CHARGES ARE INTENDED TO DEFRAY PROPERTY TAXES AND COVER THE SIGNIFICANT COSTS AND EXPENSES INCURRED BY THE FIRE DISTRICT IN PROVIDING SAID SERVICES; AND, WHEREAS, THE BOARD OF DIRECTORS HAS REVIEWED THE ATTACHED 2018 CODE ENFORCEMENT/PERMIT FEE SCHEDULE, 2018 AMBULANCE SERVICES FEE SCHEDULE, AND 2018 ADMINISTRATIVE FEE SCHEDULE, AND HAS DETERMINED THAT THE PROPOSED FEES ARE NECESSARY, REASONABLE, AND APPROPRIATE. NOW THEREFORE, BE IT RESOLVED BY THE BOARD OF DIRECTORS OF THE FREDERICK -FIRESTONE FIRE PROTECTION DISTRICT IN THE COUNTY OF WELD, STATE OF COLORADO THAT: SECTION 1. THE 2018 CODE ENFORCEMENT/PERMIT FEE SCHEDULE ATTACHED TO THIS RESOLUTION AS EXHIBIT A IS HEREBY APPROVED AND ADOPTED, EFFECTIVE JANUARY 1, 2018; AND, SECTION 2. THE 2018 AMBULANCE FEE SCHEDULE ATTACHED TO THIS RESOLUTION AS EXHIBIT B IS HEREBY APPROVED AND ADOPTED, EFFECTIVE JANUARY 1, 2018; AND, SECTION 3. THE 2018 ADMINISTRATIVE FEE SCHEDULE ATTACHED TO THIS RESOLUTION AS EXHIBIT C IS HEREBY APPROVED AND ADOPTED, EFFECTIVE JANUARY 1, 2018. ADOPTED THIS 11TH DAY OF DECEMBER, AD, 2017 BY THE BOARD OF DI r it RS S F FREDERICK -FIRESTONE FIRE PROTECTION DISTRIT DIRECTOR Page 2 of 5 2313194.2 EXHIBIT A Frederick Firestone Fire Protection District 2018 Code Enforcement / Permit Fee Schedule Building Site Square Footage g� 44#�! Rttf#a lu k. , Kirin e'A . '•' .l the (g�§ P1 gaev�ebi ..I!az�ail M S S '.1'i ,t] £5 `' 4iE E 0 Eq ae o- 0-2,500 $588.00 $285.00 $285.00 $311.00 $440.00 $250.00 $100.00 / Hydrant $75.50 / Hour 2,501-5,000 $588.00 $285.00 $285.00 $311.00 $440.00 $250.00 $100.00 / Hydrant $75.50 / Hour 5,001-7,500 $588.00 $285.00 $285.00 $311.00 $440.00 $250.00 $100.00 / Hydrant $75.50 / Hour 7,501-10,000 $588.00 $285.00 $285.00 $311.00 $440.00 $250.00 $100.00 / Hydrant $75.50 / Hour 10,001-20,000 $595.00 $776.00 $776.00 $311.00 $440.00 $250.00 $100.00 / Hydrant $75.50 / Hour 20,001-30,000 $699.00 $776.00 $776.00 $311.00 $440.00 $250.00 $100.00 / Hydrant $75.50 / Hour 30,001-40,000 $802.00 $776.00 $776.00 $311.00 $440.00 $250.00 $100.00 / Hydrant $75.50 / Hour 40,001-50,000 $906.00 $776.00 $776.00 $311.00 $440.00 $250.00 $100.00 / Hydrant $75.50 / Hour 50,001-60,000 $1009.00 $776.00 $776.00 $311.00 $440.00 $250.00 $100.00 / Hydrant $75.50 / Hour 60,001-70,000 $1113.00 $776.00 $776.00 $311.00 $440.00 $250.00 $100.00 / Hydrant $75.50 / Hour 70,001-80,000 $1216.00 $776.00 $776.00 $311.00 $440.00 $250.00 $100.00 / Hydrant $75.50 ! Hour 80,001-90,000 $1,320.00 $776.00 $776.00 $311.00 $440.00 $250.00 $100.00 / Hydrant $75.50/ Hour 90,001-100,000 $1,423.00 $776.00 $776.00 $311.00 $440.00 $250.00 $100.00 / Hydrant $75.50 / Hour 100,001-200,000 $1,837.00 $1,242.00 $1,242.00 $311.00 $440.00 $250.00 $100.00 / Hydrant $75.50 / Hour 200,001-300,000 $1,941.00 $1,346.00 $1,346.00 $311.00 $440.00 $250.00 $100.00 / Hydrant $75.50 / Hour 300,001-400,000 $2,044.00 $1,449.00 $1,449.00 $311.00 $440.00 $250.00 $100.00 / Hydrant $75.50 / Hour 400,001-500,000 $2,148.00 $1,553.00 $1,553.00 $311.00 $440.00 $250.00 $100.00 / Hydrant $75.50 / Hour 500,001-600,000 $2,251.00 $1,656.00 $1,656.00 $311.00 $440.00 $250.00 $100.00 / Hydrant $75.50 / Hour 600,001-700,000 $2,355.00 $1,760.00 $1,760.00 $311.00 $440.00 $250.00 $100.00 / Hydrant $75.50 / Hour 700,001-800,000 $2,458.00 $1,863.00 $1,863.00 $311.00 $440.00 $250.00 $100.00 / Hydrant $75.50 / Hour 800,001-900,000 $2,562.00 $1,967.00 $1,967.00 $311.00 $440.00 $250.00 $100.00 / Hydrant $75.50 / Hour 900,001-1,000,000 $2,665.00 $2,070.00 $2,070.00 $311.00 $440.00 $250.00 $100.00 / Hydrant $75.50 / Hour 1,000,001+ $2,769.00 $2,174.00 $2,174.00 $311.00 $440.00 $250.00 $100.00 / Hydrant $75.50 / Hour Page 3 of 5 2313194.2 EXHIBIT B Frederick Firestone Fire Protection District 2018 Ambulance Service Fee Schedule ervice eside on- ' esiden Loaded Mile $10.00 $10.00 BLS Emergency Transport $600.00 $1,100.00 BLS Non -Emergency Transport $600.00 $1,100.00 BLS Helicopter Assist $150.00 $300.00 ALS Emergency Transport $1,000.00 $1,500.00 ALS Non -Emergency Transport $1,000.00 $1,500.00 ALS Helicopter Assist $150.00 $300.00 ALS-2 Transport $1,250.00 $1,750.00 Treatment/No Transport $150.00 $300.00 No Treatment/No Transport Stand -By Event (Hourly, per Crew) $0.00 $123.38 $0.00 $123.38 Police Blood Draw $33.20 $33.20 Page 4 of 5 2313194.2 EXHIBIT C Frederick Firestone Fire Protection District 2018 Administrative Services Fee Schedule Records Release All Records Digital Media $1.50 / Disc Returned check fee $20.00 Research and Retrieval $30.00/hr after 1st Hour Data manipulation Actual Cost Postage Actual Cost HIPPA / Medical Records Pages 1-10 $14.00 Pages 11-40 $0.50 / Page Pages 41 + $0.33 / Page All Other Records ..: Pages 1 + $0.25 / Page Training Classroom $50.00 / Half Day Mobile Training Center $50.00 / Half Day Safety Officer $55.00 / hr Cleaning Fee $200.00 / occurrence Security Deposit $200.00 Page 5 of 5 2313194.2 0507 County Tax Entity Code 62015/1 DOLA LGID/S[D CERTIFICATION OF TAX LEVIES for NON -SCHOOL Governments TO: County Commissioners' of On behalf of the WELD COUNTY , Colorado. FREDERICK -FIRESTONE FIRE (taxing entity)A the BOARD OF DIRECTORS of the (governing body)B FREDERICK -FIRESTONE FIRE PROTECTION DISTRICT (local govemment)C Hereby officially certifies the following mills to be levied against the taxing entity's GROSS $ assessed valuation of: Note: If the assessor certified a NET assessed valuation (AV) different than the GROSS AV due to a Tax Increment Financing (TIF) Area' the tax levies must be $ calculated using the NET AV. The taxing entity's total property tax revenue will be derived from the mill levy multiplied against the NET assessed valuation of: 532782960 (GROSS') assessed valuation, Line 2 of the Certification of Valuation Form DLG 57E) 523171665.2 (NETG assessed valuation, Line 4 of the Certification of Valuation Form DLG 57) USE VALUE FROM FINAL CERTIFICATION OF VALUATION PROVIDED BY ASSESSOR NO LATER THAN DECEMBER 10 Submitted: 12/11/2017 for budget/fiscal year 2018 (no later than Dec. 15) (mm/dd/yyyy) (yyyy) PURPOSE (see end notes for definitions and examples) LEVY2 REVENUE2 1. General Operating Expenses" 2. <Minus> Temporary General Property Tax Credit/ Temporary Mill Levy Rate Reduction' SUBTOTAL FOR GENERAL OPERATING: 3. General Obligation Bonds and Interests 4. Contractual Obligations" 5. Capital Expenditures" 6. Refunds/Abatementsm 11.3600 mills $ 5,943,230.00 < > mills $ < 113600 mills mills mills $ mills $ mills $ 7. Other's (specify): mills $ mills $ $ 5,943,230.00 TOTAL; (' Sum of General Operating Subtotal and Lines 3 to 7 mills $5,943,230.00 Contact person: (print) Signed: Include one copy of this tax Page 1 of 4 ena Daytime phone: ( 303) 833-2742 Title: Board President compl-te' form when filing the local government's budget by January 31st, per 29-1-113 C.R.S., with the DLG 70 (Rev.6/16) Division of Local Government (DLG). Room 521. 1313 Sherman Street. Denver. CO 80203. Questions? Call DLG at (303) 864-7720. If the taxing entity's boundaries include more than one county, you must certify the levies to each county. Use a separate form for each county and certify the same levies uniformly to each county per Article X, Section 3 of the Colorado Constitution. 2 Levies must be rounded to three decimal places and revenue must be calculated from the total NET assessed valuation (Line 4 of Form DLG57 on the County Assessor's FINAL certification of valuation). Page 2 of 4 DLG 70 (Rev.6/16) CERTIFICATION OF TAX LEVIES, continued THIS SECTION APPLIES TO TITLE 32. ARTICLE 1 SPECIAL DISTRICTS THAT LEVY TAXES FOR PAYMENT OF GENERAL OBLIGATION DEBT (32-1-1603 C.R.S.). Taxing entities that are Special Districts or Subdistricts of Special Districts must certify separate mill levies and revenues to the Board of County Commissioners, one each for the funding requirements of each debt (32-1-1603, C.R.S.) Use additional pages as necessary. The Special District's or Subdistrict's total levies for general obligation bonds and total levies for contractual obligations should be recorded on Page 1, Lines 3 and 4 respectively. CERTIFY A SEPARATE MILL LEVY FOR EACH BOND OR CONTRACT: BONDS': 1. Purpose of Issue: Series: Date of Issue: Coupon Rate: Maturity Date: Levy: Revenue: 2. Purpose of Issue: Series: Date Coupon Rate: Maturity Date: Levy: Revenue: of Issue: CONTRACTS': 3. Purpose of Contract: Title: Date: Principal Amount: Maturity Date: Levy: Revenue: 4. Purpose of Contract: Title: Date: Principal Amount: Maturity Date: Levy: Revenue: Use multiple copies of this page as necessary to separately report all bond and contractual obligations per 32-1-1603, C.R.S. Page 3 of 4 DLG 70 (Rev.6/16) l'1otes: A Taxing Entity —A jurisdiction authorized by law to impose ad valorem property taxes on taxable property located within its territorial limits (please see notes B, C, and H below). For purposes of the DLG 70 only, a taxing entity is also a geographic area formerly located within a taxing entity's boundaries for which the county assessor certifies a valuation for assessment and which is responsible for payment of its share until retirement of financial obligations incurred by the taxing entity when the area was part of the taxing entity. For example: an area of excluded property formerly within a special district with outstanding general obligation debt at the time of the exclusion or the area located within the former boundaries of a dissolved district whose outstanding general obligation debt service is administered by another local government. B Governing Body —The board of county commissioners, the city council, the board of trustees, the board of directors, or the board of any other entity that is responsible for the certification of the taxing entity's mill levy. For example: the board of county commissioners is the governing board ex officio of a county public improvement district (PID); the board of a water and sanitation district constitutes ex officio the board of directors of the water subdistrict. c Local Government - For purposes of this line on Page 1 of the DLG 70, the local government is the political subdivision under whose authority and within whose boundaries the taxing entity was created. The local government is authorized to levy property taxes on behalf of the taxing entity. For example, for the purposes of this form: 1. a municipality is both the local government and the taxing entity when levying its own levy for its entire jurisdiction; 2. a city is the local government when levying a tax on behalf of a business improvement district (BID) taxing entity which it created and whose city council is the BID board; 3. a fire district is the local government if it created a subdistrict, the taxing entity, on whose behalf the fire district levies property taxes. 4. a town is the local government when it provides the service for a dissolved water district and the town board serves as the board of a dissolved water district, the taxing entity, for the purpose of certifying a levy for the annual debt service on outstanding obligations. n GROSS Assessed Value - There will be a difference between gross assessed valuation and net assessed valuation reported by the county assessor only if there is a "tax increment financing" entity (see below), such as a downtown development authority or an urban renewal authority, within the boundaries of the taxing entity. The board of county commissioners certifies each taxing entity's total mills upon the taxing entity's Gross Assessed Value found on Line 2 of Form DLG 57. E Certification of Valuation by County Assessor, Form DLG 57 - The county assessor(s) uses this form (or one similar) to provide valuation for assessment information to a taxing entity. The county assessor must provide this certification no later than August 25th each year and may amend it, one time, prior to December 10t. Each entity must use the FINAL valuation provided by assessor when certifying a tax levy. F TIF Area —A downtown development authority (DDA) or urban renewal authority (URA), may form plan areas that use "tax increment financing" to derive revenue from increases in assessed valuation (gross minus net, Form DLG 57 Line 3) attributed to the activities/improvements within the plan area. The DDA or URA receives the differential revenue of each overlapping taxing entity's mill levy applied against the taxing entity's gross assessed value after subtracting the taxing entity's revenues derived from its mill levy applied against the net assessed value. G NET Assessed Value —The total taxable assessed valuation from which the taxing entity will derive revenues for its uses. It is found on Line 4 of Form DLG 57. Please Note: A downtown development authority (DDA) may be both a taxing entity and have also created its own TIF area and/or have a URA TIF Area within the DDA's boundaries. As a result DDAs may both receive operating revenue from their levy applied to their certified NET assessed value and also receive TIF revenue generated by any tax entity levies overlapping the DDA's TIF Area, including the DDA's own operating levy. Page 3 of 4 DLG 70 (Rev.6/16) H General Operating Expenses (DLG 70 Page 1 Line 1) —The levy and accompanying revenue reported on Line 1 is for general operations and includes, in aggregate, all levies for and revenues raised by a taxing entity for purposes not lawfully exempted and detailed in Lines 3 through 7 on Page 1 of the DLG 70. For example: a fire pension levy is included in general operating expenses, unless the pension is voter -approved, if voter -approved, use Line 7 (Other). I Temporary Tax Credit for Operations (DLG 70 Page 1 Line 2) —The Temporary General Property Tax Credit/ Temporary Mill Levy Rate Reduction of 39-1-111.5, C.R.S. may be applied to the taxing entity's levy for general operations to effect refunds. Temporary Tax Credits (TTCs) are not applicable to other types of levies (non -general operations) certified on this form because these levies are adjusted from year to year as specified by the provisions of any contract or schedule of payments established for the payment of any obligation incurred by the taxing entity per 29-1-301(1.7), C.R.S., or they are certified as authorized at election per 29-1-302(2)(b), C.R.S. a General Obligation Bonds and Interest (DLG 70 Page 1 Line 3) —Enter on this line the total levy required to pay the annual debt service of all general obligation bonds. Per 29-1-301(1.7) C.R.S., the amount of revenue levied for this purpose cannot be greater than the amount of revenue required for such purpose as specified by the provisions of any contract or schedule of payments. Title 32, Article 1 Special districts and subdistricts must complete Page 2 of the DLG 70. K Contractual Obligation (DLG 70 Page 1 Line 4) —If repayment of a contractual obligation with property tax has been approved at election and it is not a general obligation bond (shown on Line 3), the mill levy is entered on this line. Per 29-1-301(1.7) C.R.S., the amount of revenue levied for this purpose cannot be greater than the amount of revenue required for such purpose as specified by the provisions of any contract or schedule of payments. Capital Expenditures (DLG 70 Page 1 Line 5) —These revenues are not subject to the statutory property tax revenue limit if they are approved by counties and municipalities through public hearings pursuant to 29-1- 301(1.2) C.R.S. and for special districts through approval from the Division of Local Government pursuant to 29- 1-302(1.5) C.R.S. or for any taxing entity if approved at election. Only levies approved by these methods should be entered on Line 5. NI Refunds/Abatements (DLG 70 Page 1 Line 6) —The county assessor reports on the Certification of Valuation (DLG 57 Line 11) the amount of revenue from property tax that the local government did not receive in the prior year because taxpayers were given refunds for taxes they had paid or they were given abatements for taxes originally charged to them due to errors made in their property valuation. The local government was due the tax revenue and would have collected it through an adjusted mill levy if the valuation errors had not occurred. Since the government was due the revenue, it may levy, in the subsequent year, a mill to collect the refund/abatement revenue. An abatement/refund mill levy may generate revenues up to, but not exceeding, the refund/abatement amount from Form DLG 57 Line 11. 1. Please Note: Pursuant to Article X, Section 3 of the Colorado Constitution, if the taxing entity is in more than one county, as with all levies, the abatement levy must be uniform throughout the entity's boundaries and certified the same to each county. To calculate the abatement/refund levy for a taxing entity that is located in more than one county, first total the abatement/refund amounts reported by each county assessor, then divide by the taxing entity's total net assessed value, then multiply by 1,000 and round down to the nearest three decimals to prevent levying for more revenue than was abated/refunded. This results in an abatement/refund mill levy that will be uniformly certified to all of the counties in which the taxing entity is located even though the abatement/refund did not occur in all the counties. N Other (DLG 70 Page 1 Line 7) —Report other levies and revenue not subject to 29-1-301 C.R.S. that were not reported above. For example: a levy for the purposes of television relay or translator facilities as specified in sections 29-7-101, 29-7-102, and 29-7-105 and 32-1-1005 (1) (a), C.R.S.; a voter -approved fire pension levy; a levy for special purposes such as developmental disabilities, open space, etc. Page 4 of 4 DLG 70 (Rev.6/16) 0531 County Tax Entity Code DOLA LG1D/SID 62015/2 CERTIFICATION OF TAX LEVIES for NON -SCHOOL Governments TO: County Commissioners' of WELD COUNTY On behalf of the the of the Colorado. FREDERICK -FIRESTONE FIRE (BOND 2022) (taxing entity)" BOARD OF DIRECTORS (governing body)B FREDERICK -FIRESTONE FIRE PROTECTION DISTRICT Hereby officially certifies the following mills to be levied against the taxing entity's GROSS $ assessed valuation of: Note: If the assessor certified a NET assessed valuation (AV) different than the GROSS AV due to a Tax Increment Financing (TIF) Area' the tax levies must be $ calculated using the NET AV. The taxing entity's total property tax revenue will be derived from the mill levy multiplied against the NET assessed valuation of: Submitted: 12/11/2017 (no later than Dec. 15) (mm/dd/yyyy) (local govemment)C 532782960 (GROSSB assessed valuation, Line 2 of the Certification of Valuation Form DLG 57E) 523171665.2 (NETG assessed valuation, Line 4 of the Certification of Valuation Form DLG 57) USE VALUE FROM FINAL CERTIFICATION OF VALUATION PROVIDED BY ASSESSOR NO LATER THAN DECEMBER 10 for budget/fiscal year 2018 (my) PURPOSE (see end notes for definitions and examples) LEVY2 REVENUE2 1. General Operating Expenses" 2. <Minus> Temporary General Property Tax Credit/ Temporary Mill Levy Rate Reduction` SUBTOTAL FOR GENERAL OPERATING: mills < > mills mills 3. General Obligation Bonds and Interest" 0.6980 mills $ 365,173.00 4. Contractual Obligations" mills 5. Capital Expenditures`' mills 6. Refunds/AbatementsM mills 7. Other" (specify): mills mills TOTAL: I Sum of General Operating Subtotal and Lines 3 to 7 0.6980 mills $365,173.00 Contact person: (print) Signed: Daytime na phone: ( 303) 833-2742 Title: Board President Include one copy of this tax entit flimplete when filing the local government's budget by January 31st, per 29-1-113 C.R.S., with the Pivision of Local Government (i ' ) Roo 521 1313 Sherman Street. Denver. CO 80203. Questions? Call DLG at (303) 864-7720. fo t If the taxing entity's boundaries include more than one county, you must certify the levies to each county. Use a separate form for each county and certify the same levies uniformly to each county per Article X, Section 3 of the Colorado Constitution. 2 Levies must be rounded to three decimal places and revenue must be calculated from the total NET assessed valuation (Line 4 of Form DLG57 on the County Assessor's FINAL certification of valuation). Page 1 of 4 DLG 70 (Rev 6/161 CERTIFICATION OF TAX LEVIES, continued THIS SECTION APPLIES TO TITLE 32. ARTICLE 1 SPECIAL DISTRICTS THAT LEVY TAXES FOR PAYMENT OF GENERAL OBLIGATION DEBT (32-1-1603 C.R.S.). Taxing entities that are Special Districts or Subdistricts of Special Districts must certify separate mill levies and revenues to the Board of County Commissioners, one each for the funding requirements of each debt (32-1-1603, C.R.S.) Use additional pages as necessary. The Special District's or Subdistrict's total levies for general obligation bonds and total levies for contractual obligations should be recorded on Page 1, Lines 3 and 4 respectively. CERTIFY A SEPARATE MILL LEVY FOR EACH BOND OR CONTRACT: BONDS': 1. Purpose of Issue: Construction of fire station, purchase ofgeneral firefighting equipment and apparatus. Series: 2002 Date of Issue: 12/11/2002 (Refinanced in 2011 Coupon Rate: 3.00% Maturity Date: 12/11/2022 Levy: 2.000 voter approved, 0.698 for Fiscal Year 2018 Revenue: $4,045,000 2. Purpose of Issue: Series: Date of Issue: Coupon Rate: Maturity Date: Levy: Revenue: CONTRACTS': 3. Purpose of Contract: Title: Date: Principal Amount: Maturity Date: Levy: Revenue: 4. Purpose of Contract: Title: Date: Principal Amount: Maturity Date: Levy: Revenue: Use multiple copies of this page as necessary to separately report all bond and contractual obligations per 32-1-1603, C.R.S. Pape 7 of 4 Notes: A Taxing Entity —A jurisdiction authorized by law to impose ad valorem property taxes on taxable property located within its territorial limits (please see notes B, C, and H below). For purposes of the DLG 70 only, a taxing entity is also a geographic area formerly located within a taxing entity's boundaries for which the county assessor certifies a valuation for assessment and which is responsible for payment of its share until retirement of financial obligations incurred by the taxing entity when the area was part of the taxing entity. For example: an area of excluded property formerly within a special district with outstanding general obligation debt at the time of the exclusion or the area located within the former boundaries of a dissolved district whose outstanding general obligation debt service is administered by another local governments. B Governing Body —The board of county commissioners, the city council, the board of trustees, the board of directors, or the board of any other entity that is responsible for the certification of the taxing entity's mill levy. For example: the board of county commissioners is the governing board ex officio of a county public improvement district (PID); the board of a water and sanitation district constitutes ex officio the board of directors of the water subdistrict. c Local Government - For purposes of this line on Page 1 of the DLG 70, the local government is the political subdivision under whose authority and within whose boundaries the taxing entity was created. The local government is authorized to levy property taxes on behalf of the taxing entity. For example, for the purposes of this form: 1. a municipality is both the local government and the taxing entity when levying its own levy for its entire jurisdiction; 2. a city is the local government when levying a tax on behalf of a business improvement district (BID) taxing entity which it created and whose city council is the BID board; 3. a fire district is the local government if it created a subdistrict, the taxing entity, on whose behalf the fire district levies property taxes. 4. a town is the local government when it provides the service for a dissolved water district and the town board serves as the board of a dissolved water district, the taxing entity, for the purpose of certifying a levy for the annual debt service on outstanding obligations. ° GROSS Assessed Value - There will be a difference between gross assessed valuation and net assessed valuation reported by the county assessor only if there is a "tax increment financing" entity (see below), such as a downtown development authority or an urban renewal authority, within the boundaries of the taxing entity. The board of county commissioners certifies each taxing entity's total mills upon the taxing entity's Gross Assessed Value found on Line 2 of Form DLG 57. E Certification of Valuation by County Assessor, Form DLG 57 - The county assessor(s) uses this form (or one similar) to provide valuation for assessment information to a taxing entity. The county assessor must provide this certification no later than August 25th each year and may amend it, one time, prior to December le. Each entity must use the FINAL valuation provided by assessor when certifying a tax levy. F TIF Area —A downtown development authority (DDA) or urban renewal authority (URA), may form plan areas that use "tax increment financing" to derive revenue from increases in assessed valuation (gross minus net, Form DLG 57 Line 3) attributed to the activities/improvements within the plan area. The DDA or URA receives the differential revenue of each overlapping taxing entity's mill levy applied against the taxing entity's gross assessed value after subtracting the taxing entity's revenues derived from its mill levy applied against the net assessed value. G NET Assessed Value —The total taxable assessed valuation from which the taxing entity will derive revenues for its uses. It is found on Line 4 of Form DLG 57. Please Note: A downtown development authority (DDA) may be both a taxing entity and have also created its own TIF area and/or have a URA TIF Area within the DDA's boundaries. As a result DDAs may both receive operating revenue from their levy applied to their certified NET assessed value and also receive TIF revenue generated by any tax entity levies overlapping the DDA's TIF Area, including the DDA's own operating levy. Page 3 of 4 ni (•' 70 (up. 4/1 4) H General Operating Expenses (DLG 70 Page 1 Line 1) --The levy and accompanying revenue reported on Line 1 is for general operations and includes, in aggregate, all levies for and revenues raised by a taxing entity for purposes not lawfully exempted and detailed in Lines 3 through 7 on Page 1 of the DLG 70. For example: a fire pension levy is included in general operating expenses, unless the pension is voter -approved, if voter -approved, use Line 7 (Other). Temporary Tax Credit for Operations (DLG 70 Page 1 Line 2) —The Temporary General Property Tax Credit/ Temporary Mill Levy Rate Reduction of 39-1-111.5, C.R.S. may be applied to the taxing entity's levy for general operations to effect refunds. Temporary Tax Credits (TTCs) are not applicable to other types of levies (non -general operations) certified on this form because these levies are adjusted from year to year as specified by the provisions of any contract or schedule of payments established for the payment of any obligation incurred by the taxing entity per 29-1-301(1.7), C.R.S., or they are certified as authorized at election per 29-1-302(2)(b), C.R.S. a General Obligation Bonds and Interest (DLG 70 Page 1 Line 3) —Enter on this line the total levy required to pay the annual debt service of all general obligation bonds. Per 29-1-301(1.7) C.R.S., the amount of revenue levied for this purpose cannot be greater than the amount of revenue required for such purpose as specified by the provisions of any contract or schedule of payments. Title 32, Article 1 Special districts and subdistricts must complete Page 2 of the DLG 70. K Contractual Obligation (DLG 70 Page 1 Line 4) —If repayment of a contractual obligation with property tax has been approved at election and it is not a general obligation bond (shown on Line 3), the mill levy is entered on this line. Per 29-1-301(1.7) C.R.S., the amount of revenue levied for this purpose cannot be greater than the amount of revenue required for such purpose as specified by the provisions of any contract or schedule of payments. L Capital Expenditures (DLG 70 Page 1 Line 5) —These revenues are not subject to the statutory property tax revenue limit if they are approved by counties and municipalities through public hearings pursuant to 29-1- 301(1.2) C.R.S. and for special districts through approval from the Division of Local Government pursuant to 29- 1-302(1.5) C.R.S. or for any taxing entity if approved at election. Only levies approved by these methods should be entered on Line 5. M Refunds/Abatements (DLG 70 Page 1 Line 6) —The county assessor reports on the Certification of Valuation (DLG 57 Line 11) the amount of revenue from property tax that the local government did not receive in the prior year because taxpayers were given refunds for taxes they had paid or they were given abatements for taxes originally charged to them due to errors made in their property valuation. The local government was due the tax revenue and would have collected it through an adjusted mill levy if the valuation errors had not occurred. Since the government was due the revenue, it may levy, in the subsequent year, a mill to collect the refund/abatement revenue. An abatement/refund mill levy may generate revenues up to, but not exceeding, the refund/abatement amount from Form DLG 57 Line 11. 1. Please Note: Pursuant to Article X, Section 3 of the Colorado Constitution, if the taxing entity is in more than one county, as with all levies, the abatement levy must be uniform throughout the entity's boundaries and certified the same to each county. To calculate the abatement/refund levy for a taxing entity that is located in more than one county, first total the abatement/refund amounts reported by each county assessor, then divide by the taxing entity's total net assessed value, then multiply by 1,000 and round down to the nearest three decimals to prevent levying for more revenue than was abated/refunded. This results in an abatement/refund mill levy that will be uniformly certified to all of the counties in which the taxing entity is located even though the abatement/refund did not occur in all the counties. N Other (DLG 70 Page 1 Line 7) —Report other levies and revenue not subject to 29-1-301 C.R.S. that were not reported above. For example: a levy for the purposes of television relay or translator facilities as specified in sections 29-7-101, 29-7-102, and 29-7-105 and 32-1-1005 (1) (a), C.R.S.; a voter -approved fire pension levy; a levy for special purposes such as developmental disabilities, open space, etc. Pa OP d ofd FREDERICK -FIRESTONE FIRE PROTECTION DISTRICT Board of Directors Office: (303) 833-2742 Fax: (303) 833-3736 December 11, 2017 Colorado Department of Local Affairs 1313 Sherman Street, Room 521 Denver, Colorado 80203 Dear Sir or Madam; Attached is the 2018 Budget Packet for the Frederick -Firestone Fire Protection District submitted pursuant to C.R.S. 29-1-113. This budget was adopted on December 11, 2017 after all required notices and hearings were held in accordance with state law. If there are any questions on this budget, please contact Fire Chief Jeremy A. Young at 303-833-2742 or P. O. Box 129, Frederick, Colorado 80530. The Mill Levy certified to the Weld Board of County Commissioners is 11.360 mills for all general operating purposes, which is the voter authorized level established in May, 2006. Additionally, .698 mills is levied for debt service of General Obligation Bonds issued after voter approval in 2002. Based on a net assessed valuation of $523,171,665, the total property tax revenue for both the General and Bond Funds will be $6,308,403, exclusive of existing TIFF agreements with two (2) Urban Renewal Authorities with the Towns of Frederick and Firestone. I hereby attest that the enclosed is a true and accurate copy of the 2018 Budget and 2018 Certification of Tax Levies. Jurgena Board of Directors 1Cl e A. Walb Secretary of he Board of Directors 8426 Kosmerl Place, Frederick, CO 80504; www.fffd.us Hello