UPPER CAPTIVA FIRE PROTECTION AND RESCUE SERVICE DISTRICT

1. UPPER CAPTIVA FIRE PROTECTION AND RESCUE SERVICE DISTRICT FY 2019-20 Budget Workshop

2. FY 2019-20 Budget Workshop • A Budget Workshop Is not a mandatory public meeting according to the State of Florida Truth In Millage (T.R.I.M.) regulatory requirements • However, a budget workshop can be held prior to the District’s required September Budget Hearings for management to provide the Commission and the Public an opportunity to review the proposed budget in more detail • Although both the Commissioners and the public are invited to give comments on management’s proposed budget, no official action on the budget or millage (tax) rate may be taken at a budget workshop

3. FY 2019-20 Budget Workshop Comparison of the Current Year (FY 2019) amended budget with the Proposed Budget for Fiscal Year 2020

4. FY 2019-20 Budget Workshop • WHERE THE MONEY COMES FROM: • The UCFRD is primarily funded by two revenue sources • Ad Valorem Taxes – levied as a millage rate (per $1,000) on a property’s assessed value as determined by the Property Appraiser • Non-ad valorem assessment revenue – assessed to benefitting properties pursuant to a referendum held in July 2014 which may be assessed for up to ten years. Fiscal Year 2019-20 will be the sixth year of the assessment

5. FY 2019-20 Budget Workshop • WHERE THE MONEY COMES FROM:

6. FY 2019-20 Budget Workshop -The District’s major source of revenue is from Ad Valorem (property) taxes. Property Taxes are levied as a millage rate, that is, a rate multiplied by thousand dollars of taxable property value. -The District is proposing the rate of 3.7500 mills, which would generate $814,938 in net tax revenue. This is the maximum millage permitted to be levied by the District. -Of the $104,248 increase in net tax revenue, $10,928 is from new construction and the balance is from the 3.99% increase in the assessed market value of properties over last year

7. FY 2019-20 Budget Workshop • The District’s next largest source of revenue is from Non-ad Valorem assessments, levied pursuant to the July 2014 referendum to provide for the expansion of the department’s personnel by two firefighters, both with EMT-P coverage and one with ALS Certified EMT-P status. • The Assessment methodology is based on the benefits derived by the properties assessed according to two principles: 1) Size of parcel and 2) vacant parcel –vs- built-upon parcel • The Operational Plan and Assessment Methodology Report as well as the assessment roll are updated and adopted annually • The net revenue from the non-ad valorem special assessment included in Fiscal Year 2019-20 budget of $447,400 is the same as it has been for the past five years • Although it looks like this revenue source is increasing by $6,717, during fiscal year 2018-19, two properties were erroneously included in the originally adopted levy , but due to a classification error, the budgeted revenue had to be reduced since revenue from these two properties will not be received.

8. FY 2019-20 Budget Workshop $22,415 was budgeted in fiscal year 2018-19 for a grant from the State of Florida Forestry Grant. The District has not received any grant awards for fiscal year 2019-20; however if any are received during the course of the fiscal year, the budget may be amended to appropriate both the revenue and the expenditure for which the use of grant funds are awarded.

9. FY 2019-20 Budget Workshop • Other Sources of Funds available to the District are: • Charges of $800 are included in the fiscal year 2019-20 budgeted for the sale of T-shirts and mugs.

10. FY 2019-20 Budget Workshop • Other Sources of Funds available to the District are: Miscellaneous revenue includes interest earnings, sale of scrap or surplus equipment, contributions/donations including FUN-Run donations and refunds of prior year expenditures. Due to the uncertainty of collection, particularly from the sale of scrap equipment, estimated revenue from this source is decreasing by $20,115

11. FY 2019-20 Budget Workshop Other Sources of Funds available to the District are: Beginning fund balances/reserves are the amounts ESTIMATED to be available from the end of the prior fiscal year (FY 2019) to carry-forward into the beginning of the fiscal year being budgeted (FY 2020). • Unassigned Fund Balance is projected to be at least 17% of the Operating Expenditures in compliance with the District’s Fund Balance Policy in order to have sufficient funds to pay FY 2020 expenses for the first 2 months of the Fiscal Year until the District receives the first tax revenue distribution from the Tax Collector.

12. FY 2019-20 Budget Workshop • WHERE THE MONEY GOES:

13. FY 2019-20 Budget Workshop • Uses of Funds are: • The District provides 4-man shifts, 24 hours per day, 365 days per year. This equates to 35,040 working hours per year. • Half of those hours are budgeted in the General Fund by a Chief, Assistant Chief which rotate shift days to provide coverage for one man. The second man is covered by part-time division chiefs or officer personnel • The other half of the 35,040 annual hours are budgeted in the Special Assessment Fund by part-time personnel, one EMT and one Paramedic, although it is possible that due to scheduling variables, two paramedics may be on duty at the same time • The $22,065 increase is for a 3% pay increase for the salaries of the Chief and Assistant Chief and a 2% hourly rate increase remainder of the personnel. And the related fringe benefits • The following schedules detail the increases:

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16. FY 2019-20 Budget Workshop • Uses of Funds are: By Fund, cumulative increases are: General Fund = $11,550 Special Assm’t Fund = $8,100 The details are as follows:

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37. FY 2019-20 Budget Workshop The capital acquisitions proposed for FY 2020 are: (*) TIPS Grant eligible (**) District’s 50% match of FSW 50% Grant (***) District’s 10% match after AFG 90% Grant

38. FY 2019-20 Budget Workshop • Uses of Funds are: • Ending balances are the amounts expected to be available to carry-forward into FY 2021. • In the General Fund, a Reserve for Contingencies/Disasters is proposed to be $185,000. This allows the Commission the flexibility to have funds available to address emergencies or unforeseen needs of the community. • The FY 2019 General Fund equipment replacement reserve of $15,000 is proposed to be included in the Reserve for Contingencies/Disasters in FY 2020. • In the combined funds (General & Special Assessment), $196,719 is for the 17% unassigned ending balance per the Fund Balance Policy to meet the 2 months operating expenses of the subsequent fiscal year incurred prior to the tax collector’s first tax revenue distribution.