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Home My WebLink About20163820.tiffFREDERICK -FIRESTONE FIRE PROTECTION DISTRICT OFFICIUM, VENERATLO, PIETAS Board of Directors Office: (303) 833-2742 Fax: (303) 833-3736 Colorado Department of Local Affairs 1313 Sherman Street, Room 521 Denver, Colorado 80203 Dear Sir or Madam; December 12, 2016 RECEIVED DEC 1'9 2016 WELD COUNTY COMMISSIONERS Attached is the 2017 Budget Packet for the Frederick -Firestone Fire Protection District submitted pursuant to C.R.S. 29-1-113. This budget was adopted on December 12, 2016 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 Theodore M. Poszywak 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 $439,066,420, the total property tax revenue for both the General and Bond Funds will be $5,294,263, exclusive of existing TIFF agreements with two Urban Renewal Authorities and the Towns of Frederick and Firestone. I hereby attest that the enclosed is a true and accurate copy of the 2017 Budget and 2017 Certification of Tax Levies. Vice President of the Board of Directors yde A. Walb Secretary df the Board of Directors CbGebnnnnoni C i (\ 8426 Kosmerl Place, Frederick, CO 80504; www.fffd.us 2016-3820 I raei (co S+� 00.1 Ca FREDERICK -FIRESTONE FIRE PROTECTION DISTRICT OFFICflJM, VENE RATIO, PIETAS Office of the Fire Chief Office: (303) 833-2742 Fax: (303) 833-3736 E -Mail: tposzvwak(u,fffd.us 2017 BUDGET MESSAGE Attached is the 2017 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 10, 2016 with a public hearing and subsequent adoption by the Board on December 12, 2016. 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 with both the Towns of Frederick and Firestone that establish FFFPD 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 coverage area includes 4 1/2 miles of Interstate 25, five miles of State Highway 52, three miles of State Highway 52, and three miles of State Highway 119 and St. Vrain State Park. 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 32 square miles of southwest Weld County. The population served by the District is approximately 23,500 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 agreements 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 fire stations, each having bays for housing vehicles and living areas for Firefighters, EMTs and Paramedics. In addition, the District purchased an existing unoccupied commercial building in 2011 located at 8426 Kosmerl Place in Frederick for the purpose of housing all administrative, training and public education functions. Page 1 of 14 8426 Kosmerl Place, Frederick, CO 80530; www.fffd.us The District currently owns four Type I Pumpers with an additional unit on order with an expected delivery of February 2017, one Aerial Apparatus, one Heavy Rescue, one Type VI Brush Truck, one Water Tender, three ALS Ambulances, and eight additional support vehicles. Over the past three years, the District has responded to an average of more than 1,700 calls annually. The District's final incident tally for 2015 was 1,959 and the District estimates the total number of calls for service in 2016 to exceed 2,100. 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%. Table 1: Population Changes 1970-2010 Town of Year Frederick 1970 696 1980 855 1990 988 2000 2,467 2010 8,679 Percent Change 22.8% 15.6 149.7 251.8 Town of Firestone 570 1,204 1,358 1,908 10,147 Percent Change 111.2 12.8 40.5 431.8 Weld Percent County Change Colorado 89,297 -- 2,209,596 123,438 38.2% 2,889,735 131,821 6.8 180,936 37.3 252,825 39.7 3,294,394 4,301,261 5,029,196 Percent Change 30.8% 14.0 30.6 16.9 Sources: United States Depai tirient of Commerce, Bureau of Census. Assessed Values The following table, based on the 2016 Final Assessed Valuation (2017 Collections) displays the specific classes of real and personal property within the District: Table 2: 2016 Assessed Valuation of Classes of Property in the District Class 2015 Final AV 1 2016 Final AV I % of AV I $ Change 1 % ChangeI Budget Change $ Vacant Land $12,515,730 $9,545,570 2.14% ($2,970,160) -23.73% ($33,741) Residential $160,327,880 $172,607,130 38.77% $12,279,250 7.66% $139,492 Commercial $80,569,190 $82,487,310 18.53% $1,918,120 2.38% $21,790 Industrial $22,197,850 $23,359,960 5.25% $1,162,110 5.24% $13,202 Agricultural $1,838,340 $2,108,430 0.47% $270,090 14.69% $3,068 Minerals $1,192,890 $1,366,030 0.31% $173,140 14.51% $1,967 Oil & Gas $109,891,660 $122,207,930 27.45% $12,316,270 11.21% $139,913 State Assessed $33,713,300 $31,553,880 7.09% ($2,159,420) -6.41% ($24,531) Exempt Property $28,611,490 $29,219,390 N/A $607,900 2.12% $6,906 Total Value $422,246,840.00 I $445,236,240.00 100.00% [$22,989,400.00 1 25.55% 1 $261,159.58 Page 2 of 14 8426 Kosmerl Place, Frederick, CO 80530; www.fffd.us Figure 1: 2016 Assessed Valuation by Category $180.000.000 5160,000.000 $140.000,000 S120.000.000 Si 00, 000. i00 SO.000.000 560.000.000 540.000.000 S20.000.000 SO •2015 ■ 2016 Figure 2: 2017 Property Category by Percentage of Budget State Assessed. Minerals. 0.3% Agricultural. 0.5°.o industrial. -> .r.i Ii pm *Se 5.1% Vacant Land. Commercial, 1 81% The certified Mill Levy for 2017 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 in 2011. The District maintains Intergovernmental Agreements with both the Towns of Frederick and Firestone and both the Frederick and Firestone Urban Renewal Authorities (FURAs) that provides for a 100% Page 3 of 14 8426 Kosmerl Place, Frederick, CO 80530; www.fffd.us 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 $445,236,240, which includes the FURA TIF areas' valuation of $6,169,820, the total property tax and TIF pass through revenue for the District in 2017 will be $5,369,955 for both General and Bond Funds, an increase of $249,035 (4.9%) over 2016 property tax revenue. An additional $805,221 in revenue is anticipated from other revenue sources including Specific Ownership taxes and fees for services. The District will transfer $2,118,938 from Reserve Funds established in 2007 and funded through an annual General Fund allocation for the purpose of replacing or adding capital equipment and facilities. For 2017, those capital projects include; the construction of the new facility for Fire Station 4, the replacement of two staff/support vehicles, the addition of wildland firefighting equipment, an addition of an 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 emergency radio hardware. An additional $152,781 will be transferred from the District's Fund Balance Reserve Account for the purpose of paying for costs related to abatements and boundary alignment and legal costs. Budget Allocations The following tables and figures detail comparisons between the 2016 and 2017 Budgets categorically: Table 3: 2016 & 2017 Revenue Comparison (Less Bond & Capital) Revenue Difference 2016 $5,658,640 $205,761 2017 $5,864,401 Table 4: 2016 & 2017 Expense Comparison Expenses (Less Capital) Bond & Difference 2016 $5,361,551 $220,830 2017 S5,582,381 Page 4 of 14 8426 Kosmerl Place, Frederick, CO 80530; www.fffd.us Figure 1: 2016-2017 Revenues & Expenses Comparison $5.900.000 $5.800.000 $5,700.000 $5.600.000 $5300.00 $5.400.000 $5,300,000 $5,00.000 $5.100.000 REl-E EXPENSE S 2016 ■?017 Table 5: 2016 & 2017 Reserve Fund Contribution Comparison Investments Difference 2016 $470,039 ($44,870) 2017 $425,169 Table 6: 2016 & 2017 Reserve Fund Balance Comparison Reserve Fund Balance Difference 2016 $5,442,863 ($1,508,581) 2017 $3,934,282 Table 7: 2016 & 2017 Outstanding Debt Principle Comparison Outstanding Debt Difference 2016 $1,710,000 ($260,000) 2017 $1,450,000 Page 5 of 14 8426 Kosmerl Place, Frederick, CO 80530; www.fffd.us Figure 2: 2 0 16-2 0 17 Investnnent to Debt to Reserve Fund Comparisons $6,000.000 $5,000,000 $4,000 ,0 00 $3,000.000 $2.000.000 $1,000.000 $0 w _.�..,. 1 ...a1:.... INVESTMENTS DEBT RESERVE FUND 2016 n201 - Table 8: 2016 & 2017 Personnel Services Expense Comparison Personnel Expenses Difference 2016 $4,149,508 $284,819 2017 $4,434,327 Table 9: 2016 & 2017 Operations & Administration Services Expense Comparison Administration & Operations Expenses Difference 2016 $1,212,043 ($63,989) 2017 $1,148,054 Page 6 of 14 8426 Kosmerl Place, Frederick, CO 80530; www.fitd.us Figure 3: 2016-2017 Personnel vs. Operations Expense Comparison $4,500,000 $4,000,000 $3,500,000 $3,000,000 $2,500,000 $2,000,000 $1,500„000 $1,000,000 $500,000 $0 © 2016 IN 2OUThvrations & Administration Expenses Personnel Expenses Budget Appropriations Copies of the 2017 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 2017 Budget reflects a balance of expenses and revenues with a revenue total of $6,175,177 with an additional transfer of $2,271,718 from Reserve Funds for capital and special projects. This revenue is applied to the following expense categories: Personnel Expenses: 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: 2017 Total Expenditures: $ 4,424,324 $ 10,003 $ 838,778 $ 99,782 $ 209,494 $ 43 5,23 8 $ 2,118,938 $ 310,338 $ 8,446,895 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 2017 are as follows: Page 7 of 14 8426 Kosmerl Place, Frederick, CO 80530; www.fffd.us Volunteer Pension Fund 2017 Pension Fund District Contribution 2017 Pension Fund State Contribution 2017 Pension Fund Income 2017 Pension Fund Distributions 2017 Pension Fund Expenses 2016 Pension Fund Carry -Over 2017 Ending Pension Fund Balance: $ 10,003 9,003 1,676 (31,200) (1,500) 119,924 107,906 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 2016 2017 2017 2016 2017 2017 2016 2017 2017 TABOR Reserve Carry -Over: TABOR Reserve Contribution: TABOR Reserve Withdrawal: Operating Contingency Carry -Over Operating Contingency Contribution Operating Contingency Withdrawal Bond Contingency Carry -Over: Bond Contingency Contribution: Bond Contingency Withdrawal: Category Total: Assigned Reserve Funds $ 155,331 10,069 0 1,724,327 0 0 391,002 0 0 2,280,729 2016 2017 2017 2017 2016 2017 2017 Facilities Reserve Carry -Over: Facilities Reserve Income: Facilities Reserve Contribution: Facilities Reserve Withdrawal: Equipment Reserve Carry -Over: Equipment Reserve Contribution: Equipment Reserve Withdrawal: Category Total: Unassigned Reserve Funds $ 2,162,276 $ 14,463 $ 0 $ (1,695,100) $ 641,286 $ 425,169 $ (423,838) $ 1,124,256 2016 Fund Balance Carry -Over: $ 2017 Fund Balance Contribution: $ 2017 Fund Balance Withdrawal: $ Noteworthy Projects 682,078 0 (152,781) Category Total: $ 529,297 In addition to funding normal operations required to maintain current service delivery levels, the 2017 Budget reflects the following notable projects: Page 8 of 14 8426 Kosmerl Place, Frederick, CO 80530; www.fffd.us Staffing & Personnel: • Due to continuing increases in community development, the demand of community development programs such as plan reviews and inspection activities as well as emergency service demands continue to increase workloads on existing staff Since the District is a small organization, any workload increase at one level has an overflow and backlog effect on other areas and positions. Compounding the growth in service demands, assessed values remain volatile mainly due to oil & gas pricing instability and any new revenues below 4% are only sufficient to sustain services and programs, not grow them, a result of this increase in demand at a pace higher than that of revenues has had the cost of increased workloads on existing staff In order to address these workload issues, for 2017 the District will implement the following Staffing Plan enhancements: 1. Increase available staff hours in the Fire Prevention Division to offset plan review and inspection activities. This will primarily be accomplished through hiring a part time Fire Prevention Specialist that will create redundancy within those functions of the Division and reduce task workloads on the Fire Marshal and operations crews. This position will work approximately 24 hours per week and be created at a Staff Captain grade. This will be a non-benefitted and non -pensioned position, and will transition to a full time position over the next 2-3 years, keeping pace with workload increases from development. It is projected that this position will reduce annual inspection activities on operations crews by 150-200 inspection events per year. This added capacity will also reduce the task level workloads currently assigned to the Fire Marshal, which in turn will allow that position to focus on more strategic, planning, and oversight functions. 2. In order to begin to address the overflow and backlog at the executive and command staff levels, Staff is proposing the upgrade of the Division Chief positions to Assistant Chiefs; one of Planning and one of Operations. The current Division Chief position has evolved into more executive level needs, even though in the near future as this next phase of transition of the organization evolves, there will be a need to add mid -level managers to the Division functions. This new structure that was discussed at the June Orientation Workshop will serve to provide for a more efficient span of control at the executive level and provide more responsive and efficient oversight and supervision to the District's four Divisions. 3. The effects of increased workloads and program complexities are also evident in the Administrative Division, which many times becomes a "catch all" for task overloads in the other Divisions. In order to address market competitiveness and be proactive with retention of high quality employees, Staff is proposing upgrading the two Administrative Assistant I positions to Administrative Assistant II. The Administrative Assistant I position was intended as an entry level clerical position with the primary responsibilities of general financial, reception and filing task assignments. Since the addition of transport services and many other programs and regulations over the past several years, these two positions have evolved into higher responsibility tasks, primarily focused on complex financial tasks and procedures. Again, as Page 9 of 14 8426 Kosmerl Place, Frederick, CO 80530; www.fffd.us this organizational transition continues, there will be a need to backfill the Administrative Assistant I functions; primarily the reception, correspondence, and filing needs of the organization. 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 2017, we will be replacing one 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, and is now at the end of its lifecycle according to NFPA Standards. A replacement program was started in 2015 and will continue in 2017. In order to spread out the replacement schedules and to comply with new NFPA standards regulating breathing apparatus, the District will be replacing five air packs in 2017. This project will be funded out of the Equipment & Fleet Reserve Fund. • Lifecycle replacement of Radio Equipment. Motorola discontinues support for several platforms of portable and mobile radios from 2018-2019. The District established a lifecycle replacement program for these assets several years ago in order to spread out purchases each year. For 2017, we will be replacing three mobile and eight portable radios. This project will be funded out of the Equipment & Fleet Reserve Fund. • Life Cycle replacement of Fit Test Machine. This equipment was purchased in partnership with local Police Departments and is now at the end of its lifecycle. The District uses this equipment to provide mandatory SCBA and medical mask fit testing to ensure secure face sealing with masks for operations in IDLH and respiratory hazardous environments. This project will be funded out of the Equipment & Fleet Reserve Fund. • Life Cycle replacement of Carbon Monoxide Monitors. These devices are used to monitor CO in a person's bloodstream. The District currently has two of these devices that are at the end of their lifecycles. We will be replacing these and adding an additional unit all to be inventoried ion the District's ambulances for both patient use at CO incidents and firefighter rehab at structure fires. This project will be funded out of the Equipment & Fleet Reserve Fund. Page 10 of 14 8426 Kosmerl Place, Frederick, CO 80530; www.fffd.us ■ Additional Wildland Firefighting Equipment. The District currently maintains one Brush Truck for grass and wildland firefighting operations. We also participate in deployments to regional and statewide wildland fires. Adding this equipment which will be stored when not in use, will allow us to place an additional brush truck in service in District during wildland fire season should our primary unit be requested to deploy or for multiple or larger wildfires in district. This project will be funded out of the Equipment & Fleet Reserve Fund. • Additional and Replacement Staff Support Vehicles. The 2007 Dodge Durango was purchased used in 2008 and was up for lifecycle replacement in 2016. Due to higher priority fleet needs and an initial uncertainty of funding for 2017, that project was put on hold last year. With the continued funding available in 2017 as presented in the Revenue Section of the Budget on October 10, we will add this project to the 2017 Fleet Replacement Budget. The vehicle will be replaced with a like kind vehicle off of the State Bid Contract. The 2007 Durango will be rotated to motor pool use until surplus. With the addition of the proposed Fire Prevention Specialist position, an additional vehicle will be purchased in order to provide continuity of business and inspection needs. The current Dodge Dakota has less than 70,000 miles and will be reassigned from the Fire Marshal to the Fire Prevention Specialist. Given this position will not be an "on -call" position, the vehicle will not be a take home asset. The new vehicle will be a half -ton pickup purchased off of the State Bid Contract and similar in configuration to the 2012 Dodge Ram Pick-up. The new vehicle will be assigned to the Fire Marshal as an on -call, take home asset. Both projects will be funded out of the Equipment & Fleet Reserve Fund. • Ambulance Addition. The District will a new Ambulance similar to the Ambulance purchased in 2017-2018. The new chassis will have a gasoline motor rather than diesel. Because the District shifted to a two primary ambulance operation in 2016, we will establish two functional reserve ambulances moving forward to maintain four ambulances in the fleet. This project will be funded out of the Equipment & Fleet Reserve Fund with prepayment being made in 2017 for a delivery in 2018. Facilities: • Design and Construction of Station 4. The District will continue 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. Currently those services are being provided from a leased facility located in St. Vrain State Park at 3 525 Highway 119 in Firestone. 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 corridor. The District purchased the property on which this station will be located in 2008 as part of its strategic planning process which identified future service needs in the corridor. To date, site development and preparation have been completed including; annexation into the Town of Frederick, completion of a floodplain study, demolition of existing structures, design concepts, dedication Page 11 of 14 8426 Kosmerl Place, Frederick, CO 80530; www.fffd.us of utility easements, and acquisition of water shares and tap. The expected remaining cost of the facility is approximately $1,650,000. 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 interest payments and one principal payment. The total of the payments will be $310,338, and the remaining outstanding debt at the end of 2016 will be $1,450,000 down from the original $4,045,000 in 2003. The Bond Fund mill levy will be decreased in 2017 to account for the increase in property tax revenue and make the 2016 minimum debt payment. The adjustment is from .761 in 2016 to .698 in 2017. Reserve Funds: • The Reserve Fund was established in 2007 to provide for three 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 standards. For 2017, additional restrictions on Money Market Accounts were added to those requirements. The District uses three 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 Page 12 of 14 8426 Kosmerl Place, Frederick, CO 80530; www.fffd.us 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 2017: 1. Fund Balance Unassigned Reserve Account. This fund was moved to a ColoTrust Plus Account in 2016. 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 2016 as 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 since 2007, the District has added surplus revenue to this account which has increased the funding level above the 22% target. The projected 2017 year-end balance of this fund will be $1,724,327. The total Restricted Cash Reserve for year-end 2017 is projected to be 34% of the overall Operating Budget, or 9% over targeted levels. 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 $10,069 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 2008, the Bond Surplus Account was established. Once the General Fund was reimbursed for 2003-2007 bond expenses, the account was Page 13 of 14 8426 Kosmerl Place, Frederick, CO 80530; www.fffd.us designated to eliminate the Bond Mill Levy 1.5 years earlier than the Bond maturity. 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 increases. Therefore, an engine purchased in the current year with essentially the same equipment and capabilities will have a higher annual investment amount than an engine purchased last year. The 2016 contribution will be decreased to $425,169. The contribution required to fully fund the account in 2017 is $508,623. The projected 2017 year-end balance of this fund will be $642,617. 6. Facility Cost Recovery Assigned Reserve Account. For 2017, the District has budgeted a withdrawal for construction of the new facility for Station 4. Also, each year any needed maintenance or renovation projects at existing facilities are budget out of this account. The projected remaining funds in this account at the end of 2017 will be $481,639. 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. Respectfully Submitted, Theodore M. Poszywak, Fire Chief Page 14 of 14 8426 Kosmerl Place, Frederick, CO 80530; www.fffd.us FREDERICK -FIRESTONE FIRE PROTECTION DISTRICT 2017 BUDGET FY 14 ACTUAL FY 15 ACTUAL FY 16 APPROVED BUDGET FY 17 REQUESTED BUDGET FY 17 APPROVED BUDGET OBJECT NUMBER EXPENSES 1000 SALARIES _ 2,488,726 2,589,449 2,924,208 3,265,158 3,151,349 1020 PART TIME SERVICES AND OVERTIME 49,777 86,539 125,188 126,957 126,957 1030 LEAVE PAY 70,765 115,919 153,282 173,045 173,045 1050 HOLIDAY PAY 84,367 68,216 100,389 105,848 105,848 1100 TEMPORARY SERVICES 0 2,911 2,400 2,546 2,546 1110 DIRECTOR STIPEND 4,810 5,032 5,180 5,180 5,180 1120 RESERVE STIPEND 1,894 3,764 10,211 10,537 10,537 1200 EMPLOYEE LIFE INSURANCE 8,365 7,251 9,360 10,243 10,243 1201 COLORADO HEART & CIRCULATORY TRUST INSURANCE 5,425 (5,125) 6,900 6,900 600 1211 EMPLOYEE DISABILITY INSURANCE 31,378 33,681 37,623 42,124 42,124 1212 EMPLOYEE ASSISTANCE PROGRAM 836 1,087 1,482 7,396 7,396 1220 EMPLOYEE HEALTH AND DENTAL INSURANCES 288,061 262,345 315,613 334,603 334,603 1300 FULL TIME EMPLOYEE PENSION 197,754 205,919 244,742 258,406 258,406 1301 VOLUNTEER PENSION FUND 10,003 10,003 10,003 10,003 10,003 1400 FICA 44,412 47,377 47,686 52,985 52,985 1410 WORKER'S COMPENSATION 88,684 103,200 120,000 111,948 108,184 1420 UNEMPLOYMENT INSURANCE TAX 8,179 8,657 9,747 10,409 10,409 1500 EMPLOYEE PHYSICALS 20,156 11,476 23,800 22,200 22,200 754 544 1,694 1,710 1,710 1510 NEW HIRE INVESTIGATIONS Account 410000 - Personnel Services 3,404,346 3,558,246 4,149,508 4,558,200 4,434,327 2000 ELECTRICITY 26,341 26,603 31,212 34,929 34,929 2010 WATER / SEWER 8,076 8,573 10,720 12,088 11,628 2020 GAS 10,730 10,042 13,680 13,991 13,951 2030 TRASH 4,662 11,793 5,554 11,122 4,895 12,324 4,583 22,791 4,583 22,791 2040 TELECOMMUNICATION SERVICES (RENAMED OBJECT IN 2017) ;; , 2041 CELL PHONE 13,956 14,044 18,111 19,591 2,215 18,791 2,215 205(1 CABLE (COMBINED WITH OBJECT 2040 IN 2017) 2()51 INTERNET SERVICE: o OMBINED WI III C)RJFC'T 2041) IN 2017) 3,621 4,216 4,835 2,425 1,362 2,369 1,512 2,682 1,512 2052 ALARM MONITORING 2110 MEMBERSHIPS & DUES 4,207 5,783 7,446 7,755 7,755 2111 SUBSCRIPTIONS 723 120 416 780 120 2120 FIRE EXTINGUISHER SERVICE 609 755 1,417 1,501 1,501 2130 FEES & TOLLS 7,301 7,112 9,496 9,827 9,787 2150 FACILITIES & GROUNDS MAINTENANCE BUSINESS & EDUCATION CENTER 8,223 10,264 25,930 29,522 19,822 2151 FACILITIES & GROUNDS MAINTENANCE STATION 1 5,154 6,883 13,165 24,840 18,540 2152 FACILITIES & GROUNDS MAINTENANCE STATION 2 6,292 7,287 21,770 21,046 15,710 2153 FACILITIES & GROUNDS MAINTENANCE STATION 3 5,772 10,022 12,635 14,255 14,255 2154 FACILITIES & GROUNDS MAINTENANCE STATION 4 1,188 1,464 4,305 5,870 5,870 2160 ELECTIONS 13,911 27,918 0 0 132 1,541 2,360 2,360 2,360 2170 PUBLIC NO'17FTCATIONS 2180 PROFESSIONAL PRINTING EXPENSES 2,777 5,089 14,865 12,880 12,380 2300 LEASES AND SERVICE CONTRACTS 59,957 64,202 88,223 99,459 92,574 2311 PROPERTY AND LIABILITY INSURANCE 38,338 39,477 44,010 48,689 48,689 2330 LEGAL COUNSEL 5,990 6,709 , 5,175 5,950 5,950 2331 RETAINER 9,745 9,443 9,500 12,000 12,000 2332 PROPERTY 264,475 181,929 125,935 18,500 18,500 2333 EMPLOYMENT 4,602 3,529 3,585 29,200 29,200 2340 FIRE ENGINEERING SERVICES 0 6,825 6,183 6,480 6,480 2350 AMBULANCE BILLING SERVICES 21,712 25,294 26,304 27,984 27,984 2360 WELD COUNTY TREASURER'S FEES 63,189 61,803 81,372 86,293 86,293 2370 AUDIT 8,690 10,403 9,750 9,750 9,750 2380 ABATEMENT 12,561 _ 26,830 21,898 23,212 23,212 Account 421000 - Professional Services 628,514 576,800 663,629 608,341 577,620 FREDERICK -FIRESTONE FIRE PROTECTION DISTRICT 2017 BUDGET I EXPENSES FY 14 ACTUAL FY 15 ACTUAL FY 16 APPROVED BUDGET FY 17 REQUESTED BUDGET FY 17 APPROVED BUDGET OBJECT NUMBER 2510 COMPUTER / IT EQUIPMENT 14,921 18,823 25,554 37,561 26,071 2511 SOFTWARE & UPGRADES 4,060 730 10,770 26,364 13,139 2,299 4,630 5,187 5,187 1,331 2520 COMMUNICATIONS EQUIPMENT 9,394 17,647 26,448 40,432 ... 60,029 37,957 ............. 67,986 2540 UNIFORMS 2R41 RI I KVI UNIFORMS (COMBINED WITH 25-10 IN 201 7) 4,127 2,618 8,802 52,431 71,900 2542 PROTECTIVE EQUIPMENT 55,645 2550 SPECIALIZED EQUIPMENT 16,073 16,288 19,665 24,422 21,422 2600 OFFICE SUPPI.IF.S 1,814 3,262 4,935 7,279 6,943 2610 POSTAGE & SHIPPING 4,018 2,251 3,614 13,026 3,739 3,614 12,591 2,400 1,044 1,689 2620 PAPER & PRINTING SUPPLIES (COMBINED WITH 2600 IN 2017) 5,815 12,427 7,934 2700 STATION AND CLEANING SUPPLIES 2730 MEDICAL SUPPLIES 35,949 40,162 46,300 50,600 50,600 2740 FOOD / MEETING SUPPLIES 9,367 9,759 15,025 15,649 15,649 Account 422000 - Supplies and Materials 165,677 173,774 252,470 284,288 _ 261,159 2800 TRAINING & CERTIFICATIONS 29,689 24,248 29,121 39,296 37,146 2801 TRAINING CENTER AND PROPS 3,063 4,951 12,740 11,800 9,600 1,475 2802 BOOKS AND PUBLICATIONS 461 5,398 1,519 2,216 1,890 1,225 24,410 22,500 22,500 2803 EDUCATION REIMBURSEMENT 8,285 8,649 8,649 2810 PUBLIC EDUCATION 2811 FIRE PREVENTION BOOKS/MATERIALS 3,966 4,348 5,730 6,110 6,110 2830 TRAVEL & SUBSISTANCE 8,657 6,451 10,559 14,479 13,303 2840 BOARD OF DIRECTORS DONATIONS 250 500 999 999 999 51,484 44,233 93,734 105,058 99,782 Account 423000 - Education and Travel 2900 HEAVY VEHICLE MAINTENANCE 30,487 43,953 68,550 74,005 73,505 2901 LADDER SERVICE / TESTING 1,464 1,854 3,725 4,020 3,925 2902 PUMP TESTING 1,400 1,400 2,000 2,800 2,400 2910 LIGHT VEHICLE MAINTENANCE 6,684 10,288 13,325 13,800 13,350 2920 MACHINERY / EQUIPMENT MAINTENANCE 14,415 12,373 20,532 24,035 22,035 41 1,604 6,400 6,200 5,450 2930 VEHICLE MODIFICATIONS / INSTALLATIONS 2940 TIRES 10,479 7,640 17,280 23,470 20,420 2950 FUEL 65,412 51,625 68,550 66,533 66,533 335 1,416 1,850 2,175 1,875 2960 LUBRICANTS / FLUIDS / CHEMICALS 130,717 132,153 202,212 217,039 209,494 Account 424000 - Equipment Maintenance 4000 EQUIPMENT COST RECOVERY CONTRIBUTION 313,705 161,884 470,039 425,169 425,169 4100 FACILITY CONSTRUCTION CONTRIBUTION 0 0 0 0 0 4150 TABOR EMERGENCY RESERVE FUND CONTRIBUTION 0 3,887 14,021 10,069 10,069 0 0 0 4200 FUND BALANCE / CARRY-OVER CONTRIBUTION 367,628 0 0 0 0 0 0 4250 OPERATING CONTINGENCY CONTRIBUTION (NEW OBJEC 681,333 165,771 484,060 _ 435,238 435,238 Account 441000 - Capital Contributions 4500 BOND PAYMENT - PRINCIPAL 250,000 250,000 265,000 260,000 260,000 49,838 49,838 4501 BOND PAYMENT - INTEREST 65,800 60,800 55,800 0 0 0 0 0 4502 BOND SURPLUS FUND CONTRIBUTION 4540 CAPITAL EXPENSES - TABOR RESERVE FUND 0 0 0 0 0 4541 CAPITAL EXPENSES - EQUIPMENT RESERVE FUND 4,860 132,550 0 447,690 423,838 4542 CAPITAL EXPENSES - FACILITIES RESERVE FUND 32,549 33,363 0 1,695,100 1,695,100 0 0 0 0 0 4543 CAPITAL EXPENSES - FUND BALANCE RESERVE FUND 0 0 _ 4544 CAPITAL EXPENSES OPERATING CONTINGENCY RESERVE FUND (NEW OBJECT) 0 0 16 ,000 15,503 0 4550 GRANT EXPENSES 4551 BOND EXPENSES 200 200 500 500 500 Account 442000 - Other Expenditures 353,409 476,914 337,300 2,468,631 2,429,276 Total Expenditures 5,415,480 5,127,891 6,182,913 8,676,794 8,446,894 FREDERICK -FIRESTONE FIRE PROTECTION DISTRICT 2017 BUDGET REVENUES FY 14 ACTUAL FY 15 ACTUAL FY 16 APPROVED BUDGET FY 17 REQUESTED BUDGET FY 17 OBJECT APPROVED BUDGET NUMBER PROPERTY TAX 3,901,120 3,841,458 4,714,596 4,987,795 4,987,795 311000 311100 PROPERTY TAX INTEREST 3,699 2,357 2,465 1,296 1,296 311200 TIF REVENUE FOR GENERAL FUND 4,585 105,179 82,129 70,089 70,089 312000 351,665 316,671 306,722 202,320 229,950 SPECIFIC OWNERSHIP TAX 313000 PROPERTY TAX FOR BOND 314,864 300,871 315,828 306,468 306,468 313100 TIF REVENUE FOR BOND 369 8,244 5,502 4,307 4,307 Taxes 4,576,302 4,574,779 5,427,242 5,572,275 5,599,905 321000 INSPECTION FEES 24,126 37,649 29,800 38,550 50,000 - 322000 ADMINISTRATIVE FEES 655 455 300 456 456 323000 478,769 508,087 487,241 506,038 506,038 AMBULANCE FEES Fees/Billing 503,550 546,190 517,341 545,044 556,494 331000 INTEREST 150 103 108 36 36 Investments 150 103 108 36 36 341000 FUEL SALES TAX REFUNDS 4,652 4,126 3,766 3,756 3,756 342000 SALE OF ASSETS 1,500 0 0 0 0 343000 GRANTS 0 0 22,125 0 0 344000 DONATIONS 50 0 50 20 20 346100 315,366 0 0 0 0 TRANSFERS IN - FROM TABOR EMERGENCY RESERVE FUND 346101 0 33,363 1,544,100 1,695,100 1,695,100 TRANSFERS IN - FROM FACILITIES COST RECOVERY RESERVE FUND 346102 TRANSFERS 114 - FROM EQUIPMENT COST RECOVERY RESERVE FUND 0 132,550 950,467 447,690 423,838 346103 0 179,143 180,817 152,781 152,781 TRANSFERS IN - FROM FUND BALANCE RESERVE FUND 346104 0 0 0 0 0 TRANSFERS IN - FROM BOND SURPLUS RESERVE FUND 346105 0 0 0 0 0 TRANSFERS IN - FROM OPERATINGONTINGENCY RESERVE FUND (NEW OBJECT) 346200 14,180 20,786 31,463 24,603 14,966 OTHER INCOME Other Income 335,748 369,970 2,732,788 2,323,949 2,290,460 361000 TABOR EMERGENCY RESERVE ACCOUNT 137,164 141,051 155,072 165,400 165,400 366000 TABOR EMERGENCY RESERVE ACCOUNT TRANSFERS OUT 0 0 0 0 0 362000 2,219,660 2,188,640 2,189,271 2,162,276 2,162,276 FACILI 1 IES COST RECOVERY ACCOUNT 366100 FACILITIES COST RECOVERY ACCOUNT TRANSFERS OUT (34,704) (1,544,100) (1,695,100) (1,695,100) 362100 EQUIPMENT COST RECOVERY ACCOUNT 888,405 1,262,623 1,601,645 1,066,455 1,066,455 366200 EQUIPMENT COST RECOVERY ACCOUNT TRANSFERS OUT (169,277) (950,467) (447,690) (423,838) 363000 FUND BALANCE ACCOUNT (COLOTRUST, SAVINGS, CHECKING) 2,036,698 2,121,958 2,280,507 682,078 682,078 366300 FUND BALANCE ACCOUNT TRANSFERS OUT (200,967) (180,817) (152,781) (152,781) 363100 366310 0 0 0 1,724,327 1,72.4,327 OPERATING CONTINENCY ACCOUNT (NEW OBJECT) 0 0 0 0 0 OPERATING CONTINGENCY ACCOUNT TRANSFERS OUT (NEW OBJECT) 364000 BOND SURPLUS ACCOUNT 391,502 391,302 391,002 391,002 391,002 366400 BOND SURPLUS ACCOUNT TRANSFERS OUT 0 0 0 0 0 365000 INTEREST ON RESERVE FUNDS 774 750 14,463 14,463 Reserve Funds 5,673,428 5,701,400 3,942,863 3,910,430 3,934,282 Total Income (Excluding Reserve Funds) 5,415,750 5,491,042 8,677,479 8,441,304 8,446,894 Total Deficit/Surplus (Excluding Reserve Funds) 1 270 ] 363,151 I 2,494,566 I (235,490)1 0 FREDERICK -FIRESTONE FIRE PROTECTION DISTRICT OFFICIUM, VENERATIO, PIETAS BOARD OF DIRECTORS RESOLUTION 2016-004 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, 2017 AND ENDING ON THE LAST DAY OF DECEMBER, 2017. WHEREAS, THE BOARD OF DIRECTORS OF THE FREDERICK -FIRESTONE FIRE PROTECTION DISTRICT HAS APPOINTED THEODORE M. POSZYWAK, 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, THEODORE M. POSZYWAK, DISTRICT FIRE CHIEF, HAS SUBMITTED A PROPOSED BUDGET TO THIS GOVERNING BODY ON OCTOBER 10, 2016, 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 14, 2016 AND DECEMBER 12, 2016 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 12TH DAY OF DECEMBER, AD, 2016 BY THE BOARD OF DIRECTORS FREDERICK -FIRESTONE FIRE PROTECTION DISTRICT DIRECTO sbL ,Vi2kfif DI CT6R D RECTOR DIRECTOR Page 2 of 2 FREDERICK -FIRESTONE FIRE PROTECTION DISTRICT RESCU OFFICiUM, VENERATTO, PIETAS BOARD OF DIRECTORS RESOLUTION 2016-005 A RESOLUTION LEVYING GENERAL PROPERTY TAXES FOR THE YEAR 2017 TO HELP DEFRAY THE COSTS OF ADMINISTRATION AND OPERATION OF THE FREDERICK -FIRESTONE FIRE PROTECTION DISTRICT, COLORADO, FOR THE 2017 FISCAL YEAR WHEREAS, THE BOARD OF DIRECTORS OF THE FREDERICK -FIRESTONE FIRE PROTECTION DISTRICT ADOPTED THE BUDGET FOR THE 2017 FISCAL YEAR IN ACCORDANCE WITH THE LOCAL GOVERNMENT BUDGET LAW ON DECEMBER 12, 2016; AND, WHEREAS, THE AMOUNT OF MONEY NECESSARY TO BALANCE THE 2017 BUDGET FOR ADMINISTRATION AND GENERAL OPERATING PURPOSES FROM PROPERTY TAX REVENUE IS $4,987,795; AND, WHEREAS, THE AMOUNT OF MONEY NECESSARY TO BALANCE THE 2017 BUDGET FOR VOTER -APPROVED BONDS AND INTEREST FROM PROPERTY TAX REVENUE IS $310,338; AND, WHEREAS, THE NET 2016 CERTIFICATION OF ASSESSED VALUATION FOR THE FREDERICK -FIRESTONE FIRE PROTECTION DISTRICT, AS CERTIFIED BY THE WELD COUNTY ASSESSOR, IS $439,066,420. 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 2017 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 2017. 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 2017 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 2017. THIS REPRESENTS A ONE YEAR TEMPORARY REDUCTION OF 1.302 MILLS FROM VOTER AUTHORIZED LEVELS OF 2.000 MILLS IN 2017 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 12TH DAY OF DECEMBER, AD, 2016 BY THE BOARD OF DIRECTORS FREDERICK -FIRESTONE FIRE PROTECTION DISTRICT L La DIRECTOR DIRECTOR Page 2 of 2 DIRECTOR FREDERICK -FIRESTONE FIRE PROTECTION DISTRICT OFFICIUM, VENERATIO, PIETAS BOARD OF DIRECTORS RESOLUTION 2016-006 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 2017 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 2017 ON DECEMBER 12, 2016; 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 2017 GENERAL OPERATIONS 2017 VOLUNTEER PENSION FUND 2017 RESERVE CONTRIBUTIONS 2017 CAPITAL EXPENSES 2017 G.O. BOND DEBT SERVICE 5,572,378 10,003 43 5,23 8 2,118,938 310,338 TOTAL VOLUNTEER PENSION FUND $ 8,446,895 2017 PENSION FUND DISTRICT CONTRIBUTION 2017 PENSION FUND STATE CONTRIBUTION 2017 PENSION FUND INCOME 2017 PENSION FUND DISBURSEMENTS 2017 PENSION FUND EXPENSES 2016 PENSION FUND CARRY-OVER $ $ $ $ $ $ 10,003 9,003 1,676 (31,200) (1,500) 119,924 TOTAL RESTRICTED RESERVE FUNDS $ 107,906 2016 TABOR RESERVE CARRY-OVER: 2017 TABOR RESERVE CONTRIBUTION: 2017 TABOR RESERVE WITHDRAWAL: 2016 OPERATING CONTINGENCY CARRY-OVER: 2017 OPERATING CONTINGENCY CONTRIBUTION: 2017 OPERATING CONTINGENCY WITHDRAWAL: 2016 BOND CONTINGENCY CARRY OVER: 2017 BOND CONTINGENCY CONTRIBUTION: 2017 BOND CONTINGENCY WITHDRAWAL: 155,331 10,069 0 1,724,327 0 0 391,002 0 0 TOTAL ASSIGNED RESERVE FUNDS 2016 FACILITIES RESERVE CARRY-OVER: 2017 FACILITIES RESERVE INCOME: 2017 FACILITIES RESERVE CONTRIBUTION: 2017 FACILITIES RESERVE WITHDRAWAL: 2016 EQUIPMENT RESERVE CARRY-OVER: 2017 EQUIPMENT RESERVE CONTRIBUTION: 2017 EQUIPMENT RESERVE WITHDRAWAL: TOTAL $ 2,280,729 UNASSIGNED RESERVE FUNDS $ (423,838)$ 2,162,276 $ 14,463 $ 0 $ (1,695,100) $ 641,286 $ 425, 169 $ $ 1,124,256 2016 FUND BALANCE CARRY-OVER: 2017 FUND BALANCE CONTRIBUTION: 2017 FUND BALANCE WITHDRAWAL: TOTAL Page 2 of 3 $ 682,078 $ 0 $ (152,781) $ 529,297 ADOPTED THIS 12TH DAY OF DECEMBER, AD, 2016 BY THE BOARD OF DIRECTORS FREDERICK -FIRESTONE FIRE PROTECTION DISTRICT DIRECTOR DIRECTOR DIRECTOR Page 3 of 3 FREDERICK -FIRESTONE FIRE PROTECTION DISTRICT OFFICIUM, VENERATIO, PIETAS BOARD OF DIRECTORS RESOLUTION 2016-007 A RESOLUTION APPROVING AND ADOPTING THE 2017 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, 2017. A COPY OF THE PROPOSED 2017 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 2017 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 2017 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 2017 CODE ENFORCEMENT FEE SCHEDULE, 2017 AMBULANCE SERVICES FEE SCHEDULE, AND 2017 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 2017 CODE ENFORCEMENT FEE SCHEDULE ATTACHED TO THIS RESOLUTION AS EXHIBIT A IS HEREBY APPROVED AND ADOPTED, EFFECTIVE JANUARY 1, 2017; AND, SECTION 2. THE 2017 AMBULANCE FEE SCHEDULE ATTACHED TO THIS RESOLUTION AS EXHIBIT B IS HEREBY APPROVED AND ADOPTED, EFFECTIVE JANUARY 1, 2017; AND, SECTION 3. THE 2017 ADMINISTRATIVE FEE SCHEDULE ATTACHED TO THIS RESOLUTION AS EXHIBIT C IS HEREBY APPROVED AND ADOPTED, EFFECTIVE JANUARY 1, 2017. ADOPTED THIS 12TH DAY OF DECEMBER, AD, 2016 BY THE BOARD OF DIRECTORS FREDERICK -FIRESTONE FIRE PR O T CTION DISTRICT IRECTOR z DIR TO Page 2 of 5 DECTOR DIRECTOR 2313194.2 EXHIBIT A Frederick Firestone Fire Protection District 2017 Code Enforcement Fee Schedule Square Footage 2017 Development Review 2017 Review Plan/Site 2017 System Sprinkler Review 2017 System Alarm Review 2017 System Kitchen Review 2017 Material Review Hazardous Process 0-2,500 $ 150 $ 238 $ 285 $ 285 $ 311 $ 440 2,501-5,000 $ 150 $ 238 $ 285 $ 285 $ 311 r $ 440 5,001-7,500 $ 150 $ 238 $ 285 $ 285 $ 311 r $ 440 7,501-10,000 $ 150 $ 238 $ 285 $ 285 $ 311 r $ 440 10,001-20,000 $ 300 $ 295 $ 776 $ 776 $ 311 r $ 440 20,001-30,000 $ 300 $ 399 $ 776 $ 776 $ 311 r $ 440 30,001-40,000 $ 300 $ 502 $ 776 $ 776 $ 311 r $ 440 40,001-50,000 $ 300 $ 606 $ 776 $ 776 $ 311 Dr $ 440 50,001-60,000 $ 300 $ 709 $ 776 $ 776 $ 311 r $ 440 60,001-70,000 $ 300 $ 813 $ 776 $ 776 $ 311 $ 440 70,001-80,000 $ 300 $ 916 $ 776 $ 776 $ 311 $ 440 80,001-90,000 $ 300 $ 1,020 $ 776 $ 776 $ 311 r$ 440 90,001-100,000 $ 300 $ 1,123 $ 776 $ 776 $ 311 r $ 440 100,001-200,000 $ 450 $ 1,387 $ 1,242 $ 1,242 $ 311 r $ 440 200,001-300,000 $ 450 $ 1,491 $ 1,346 $ 1,346 $ 311 r$ 440 300,001-400,000 $ 450 $ 1,594 $ 1,449 $ 1,449 $ 311 r $ 440 400,001-500,000 $ 450 $ 1,698 $ 1,553 $ 1,553 $ 311 r $ 440 500,001-600,000 $ 450 $ 1,801 $ 1,656 $ 1,656 $ 311 D I. 440 600,001-700,000 $ 450 $ 1,905 $ 1,760 $ 1,760 $ 311 $ 440 700,001-800,000 $ 450 $ 2,008 $ 1,863 $ 1,863 $ 311 r $ 440 800,001-900,000 $ 450 $ 2,112 $ 1,967 $ 1,967 $ 311 r $ 440 900,001-1,000,000 $ 450 $ 2,215 $ 2,070 $ 2,070 $ 311 r$ 440 1,000,001+ $ 600 $ 2,169 $ 2,174 $ 2,174 $ 311 r $ 440 Page 3 of S 2313194.2 EXHIBIT B Frederick Firestone Fire Protection District 2017 Ambulance Service Fee Schedule Service Type Resident Non -Resident Loaded Mile $10.00 $10.00 $600.00 $1,100.00 BLS Emergency Transport BLS Non -Emergency Transport $600.00 $1,100.00 BLS Helicopter Assist $150.00 $300.00 $1,000.00 $1,500.00 ALS Emergency Transport $1,000.00 $1,500.00 ALS Non -Emergency Transport ALS Helicopter Assist $150.00 $300.00 $1,250.00 $1,750.00 ALS-2 Transport $150.00 $300.00 Treatment/No Transport $0.00 $0.00 No Treatment/No Transport Stand -By Event (Hourly, per Crew) $123.38 $123.38 Police Blood Draw $33.20 $33.20 Page 4of5 2313194.2 EXHIBIT C Frederick Firestone Fire Protection District 2017 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 + I $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 $200.00 Security Deposit Page 5of5 2313194.2 0507 County Tax Entity Code DOLA LGID/SID 62015/1 CERTIFICATION OF TAX LEVIES for NON -SCHOOL Governments TO: County Commissioners' of On behalf of the the of the Weld County , Colorado. FREDERICK -FIRESTONE FIRE A (taxing entity) Board of Directors (governing body)$ Frederick -Firestone Fire Protection District (local government)C Hereby officially certifies the following mills to be levied against the taxing entity's GROSS $ 445,236,240.00 assessed valuation of: (GROSS assessed valuation, Line 2 of the Certification of Valuation Form DLG 57E) Note: If the assessor certified a NET assessed valuation (AV) different than the GROSS AV due to a Tax Increment Financing (TIF) Areal. 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: 12/12/2016 439,066,420.19 (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 (not later than Dec. 15) (mm/dd/yyyy) for budget/fiscal year 2017 (yyyy) • PURPOSE (see end notes for definitions and examples) LEVY2 REVENUE2 1. General Operating ExpensesH 2. <Minus> Temporary General Property Tax Credit/ Temporary Mill Levy Rate Reduction' SUBTOTAL FOR GENERAL OPERATING: 3. General Obligation Bonds and Interest' 4. Contractual Obligations" 5. Capital Expenditures') 6. Refunds/Abatements"' 7. OtherN (specify): 11.3600 mills $ 4, 987, 795.00 > mills $ < 11.3600 mills mills mills mills mills mills mills $ 4, 987, 795.00 TOTAL: Contact person: (print) Jerry Hedke Signed: Sum of General Operating Daytime phone: Title: mills ) 833-2742 Vice President Include one copy of this tax entity's coleted form when filing the local government's budget by January 31st, per 29-1-113 C.R.S., with the Division ofLocal Government /DLG1. Room 521. 1313 Sherman Street. Denver. CO 80203. Questions? Call DLG at /3031864-7720. ' 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). Submit via Email Form DLG 70 (rev 10/14) Page 1 of 4 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 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. Form DLG 70 (rev 10/14) Page 2 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 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. D 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 10th. 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 (LIRA), 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. 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). Form DLG 70 (rev 10/14) Page 3 of 4 1 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 necessary for 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. J 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. 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: 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. Form DLG 70 (rev 10/14) Page 4 of 4 0531 County Tax Entity Code DOLA LGID/SID 62015/2 CERTIFICATION OF TAX LEVIES for NON -SCHOOL Governments TO: County Commissioners' of On behalf of the the of the Weld County , Colorado. FREDERICK -FIRESTONE FIRE (BOND 2022) A (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) AreaF 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: 12/12/2016 $ (local government)C 445,234,650.00 (GROSS assessed valuation, Line 2 of the Certification of Valuation Form DLG 57E) 439, 064, 830.19 (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 (not later than Dec. 15) (mm/dd/yyyy) for budget/fiscal year 2017 (yyyy) • PURPOSE (see end notes for definitions and examples) LEVY2 REVENUE2 1. General Operating ExpensesH 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/Abatements" 7. OtherN (specify): mills $ > mills 0.0000 0.6980 mills $ > $ 0.00 mills $ 306,468.00 mills $ mills $ mills $ mills $ mills $ TOTAL: Contact person: (print) Jerry Hedke Signed: Sum of General Operating Daytime phone: mills ) 833-2742 Title: Vice President Include one copy of this tax entit 's corn ' l: ted form when filing the local government's budget by January 31st, per 29-1-113 C. R.S., with the 7 1 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). [Submit via Email Form DLG 70 (rev 10/14) Page 1 of 4 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 of general 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 approved, 0.698 for Fiscal Year 2017 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. Form DLG 70 (rev 10/14) Page 2 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 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. D 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 10th. 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. C 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. 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). Form DLG 70 (rev 10/14) Page 3 of 4 '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 necessary for 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. J 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: 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. Form DLG 70 (rev 10/14) Page 4 of 4 FREDERICK -FIRESTONE FIRE PROTECTION DISTRICT 1 RESCU OFFICIUM, VENERATIO, PIETAS Board of Directors Office: (303) 833-2742 Fax: (303) 833-3736 December 12, 2016 Board of County Commissioners P. O. Box 758 Greeley, Colorado 80632 Clerk to the Weld County Board of Commissioners; Attached is the 2017 Budget Packet for the Frederick -Firestone Fire Protection District submitted pursuant to C.R.S. 29-1-113. This budget was adopted on December 12, 2016 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 Theodore M. Poszywak 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 $439,066,420, the total property tax revenue for both the General and Bond Funds will be $5,294,263, exclusive of existing TIFF agreements with two Urban Renewal Authorities and the Towns of Frederick and Firestone. I hereby attest that the enclosed is a true and accurate copy of the 2017 Budget and 2017 Certification of Tax Levies. Vice President of the Board of Directors CSJyKpJWc A . Walb Secret ry of the Board c Secret ry of the Board of Directors 8426 Kosmerl Place, Frederick, CO 80504; www.fffd.us Hello