ATTACHMENT A
Barstow Fire Protection District
Budget Adoption Resolution
FY 2023/2024
Final Annual Budget
RESOLUTION NO. - 2023
A RESOLUTION OF THE BOARD OF DIRECTORS OF THE BARSTOW FIRE
PROTECTION DISTRICT, COUNTY OF SAN BERNARDINO, CALIFORNIA, ADOPTING THE FINAL ANNUAL BUDGET FOR FISCAL YEAR 2023/24 WHEREAS, the Board of Directors of the Barstow Fire Protection District has reviewed the budget as prepared and submitted by the District Administrator of Barstow Fire Protection District; and A. The final annual budget for the Barstow Fire Protection District for Fiscal Year 2023/24, as prepared and submitted by the District Administrator, and as modified by the Board, is hereby approved and adopted. The operating and any capital appropriations are hereby authorized for the fiscal year as listed within the attached adopted preliminary budget.
B. From the effective date of said budget, the total amount as stated therein shall be appropriated subject to expenditure pursuant to all applicable administrative codes of the district and statutes of the State. The budgeted appropriations may be reallocated by the District Administrator provided there is no change in the total appropriation as authorized by the Board.
C. At the close of the fiscal year, unexpended appropriations in the operating budget will be unencumbered. Unexpended appropriations for authorized, but uncompleted capital projects and outlays as approved by the Board may be carried forward to the next succeeding budget upon approval by the District Administrator and Board.
D. Total appropriations within the fund will be increased only by amendment of the budget by motion of the Board.
E. The District Administrator may reduce expenditure appropriations or revenue estimates as a method of fiscal control to reflect economic change within the fiscal period.
F. The District Administrator is hereby authorized to approve any corrections in the budget document that are clerical in nature.
NOW, THEREFORE, BE IT RESOLVED that the Board of Directors of the Barstow Fire Protection District, County of San Bernardino, California, does hereby adopt the Final Annual Budget for the Fiscal Year 2023/24 as presented herewith.
PASSED, APPROVED and ADOPTED on this 17th day of July, 2023.
Paul Anthony Courtney, Dr. B.A.
BFPD Chairman Barstow, California
ATTEST:
Andrea Flores, Board Secretary
Barstow, California
I, Andrea Flores, Secretary of the Barstow Fire Protection District, and Clerk of the Board of Directors of said District, DO HEREBY CERTIFY under penalty of perjury that the foregoing is a true and correct copy of Resolution No. -2023 of said BFPD which was adopted at a regular meeting held on the 17th day of July, 2023 by the following vote:
AYES:
NOES:
ABSENT:
ABSTAIN:
Andrea Flores
BFPD Board Secretary
TOTAL BUDGET - $ 6,674,407
Actual Actual Amended Estimated % of Proposed
Revenue Account Revenue Classification Revenue Revenue Budget Revenue Budget Budget 2020-21 2021-22 2022-23 2022-23 Received 2023-24
BEGINNING FUND BALANCE (6,371,923) (5,049,328) (4,993,390) (4,993,390) (5,061,191) 225.401.111.112 PROPERTY TAX COLLECTION 3,694,717 3,811,524 3,724,950 3,900,000 105% 3,750,000 225.401.111.113 HOMEOWNERS PROP TAX RELIEF 27,548 26,729 30,000 25,000 83% 25,000 225.401.111.114 RDA RESIDUAL TAX PAYMENT 1,210,107 1,409,678 1,210,000 1,210,000 100% 1,300,000 225.506.322.296 IMPACT FEES 80,912 1,867 1,000 2,500 250% 500 225.514.110.410 INVESTMENT EARNINGS 1,143 - - - 0% -
225.514.110.411 GASB 87 - INTEREST REVENUE - 6,556 - - 0% - 225.514.110.510 UNREALIZED GAIN/LOSS/INVESTMENTS - (626) - 626 0% - 225.804.790.927 WC INSURANCE REIMBURSEMENT - 131,329 - - 0% - 225.819.783.631 GASB 87 - LEASE CONTRA ACCT - (4,082) - - 0% - 225.819.783.632 CELL TOWER LEASE 469,709 9,510 8,000 10,000 125% 9,000 225.819.784.910 SALE OF EQUIPMENT - 6,910 5,230 5,230 100% - 225.819.788.924 TRAINING ATTENDEE INCOME 1,800 - - - 0% - 225.819.788.999 GASB 87 - LEASE PROCEEDS - 5,823 - - 0% - 225.819.794.912 STRIKE TEAM REIMBURSEMENT 202,007 85,926 197,000 196,963 100% - 225.819.794.920 HSGP - HAZMAT GRANT 14,137 - - - 0% -
225.819.794.929 INCIDENT REPORT 1,226 2,975 2,000 200 10% 100 225.900.820.103 TRANSFER IN - MEASURE Q FIRE - - 1,000,000 1,000,000 100% - 225.900.820.302 TRANSFER IN - DEBT SERVICE - 8,134,877 - - 0% - 225.900.820.995 TRANSFERS IN - MEASURE Q 500,000 500,000 500,000 500,000 100% 500,000 Total Revenue 6,203,306 14,128,996 6,678,180 6,850,519 102.6% 5,584,600 Actual Actual Amended Estimated % of Proposed
Expenditure Account Expenditure Classification Expense Expense Budget Expense Budget Budget 2020-21 2021-22 2022-23 2022-23 Expended 2023-24
225.225.225 - BFPD
225.225.225.01 SALARIES
225.225.225.01.101 SALARIES, REGULAR 1,685,705 1,953,731 1,899,502 1,899,430 100.0% 2,055,500 225.225.225.01.103 OVERTIME 474,052 - 450,000 679,400 151.0% - 225.225.225.01.108 SALARIES CASUAL 78,488 53,933 - - 0.0% - 225.225.225.01.109 INSURANCE OFFSET 189,429 215,503 210,800 196,570 93.2% 213,000 225.225.225.01.119 OT - STATE OF EMERGENCY COVID 19 8,744 14,892 6,600 6,290 95.3% - Total Salaries 2,436,418 2,238,059 2,566,902 2,781,690 108.4% 2,268,500 225.225.225.02 BENEFITS
225.225.225.02.200 BENEFITS - HEALTH 575 - - - 0.0% -
225.225.225.02.201 BENEFITS - RETIREMENT 816,654 9,109,312 981,290 973,640 99.2% 1,171,300 225.225.225.02.202 BENEFITS - LIFE INSURANCE 5,667 6,260 6,206 5,250 84.6% 5,900 225.225.225.02.204 BENEFITS - UNEMPLOYMENT - - - - 0.0% - 225.225.225.02.205 BENEFITS - WORKERS' COMP 59,784 64,618 64,175 64,160 100.0% 84,486 225.225.225.02.206 BENEFITS - DEFERRED COMP 1,770 1,773 3,288 3,280 99.8% 1,900 225.225.225.02.207 UNIFORM ALLOWANCE 15,750 9,188 18,700 18,680 99.9% 17,100 225.225.225.02.208 BENEFITS - MEDICARE 39,235 36,823 40,639 40,440 99.5% 34,500 225.225.225.02.210 BENEFITS - WORKERS COMP CLAIMS 111,489 964,574 400,000 400,000 100.0% 400,000 225.225.225.02.211 BENEFITS-PARS 2 2 - - 0.0% -
225.225.225.02.213 BILINGUAL SERVICES 240 644 170 - 0.0% - 225.225.225.02.214 BENEFITS- STATE DISABILITY INS 21,200 23,021 23,268 23,260 100.0% 19,200 225.225.225.02.215 SICK LEAVE PAY OUT - 21,498 - - 0.0% 25,000 225.225.225.02.216 VACATION / ANNUAL LV PAY OUT 23,144 78,694 36,338 58,640 161.4% 40,000 225.225.225.02.222 RETIREE HEALTH COMPENSATION 27,616 33,233 35,100 35,050 99.9% 36,500 Total Benefits 1,123,126 10,349,640 1,609,174 1,622,400 100.8% 1,835,886 Barstow Fire Protection District (BFPD) - 225
Barstow Fire Protection District (BFPD) - 225
CITY OF BARSTOW FY 2023-2024
Barstow Fire Protection District (BFPD)
The Barstow Fire Protection District (BFPD) became a component unit of the City on November 17, 2010. Prior to this date, the District was an independent district. The District will continue to be operated according to the applicable state fire protection district laws and the property taxes collected within the district will be used exclusively for the administration and operational costs of the district. The City Council acts as the District's governing board and exerts significant influence over its operations. Separate financial statements are produced for the District.
Barstow Fire Protection District (BFPD) - 225
Actual Actual Amended Estimated % of Proposed
Expenditure Account Expenditure Classification Expense Expense Budget Expense Budget Budget 2020-21 2021-22 2022-23 2022-23 Expended 2023-24
225.225.225.03 EMPLOYEE DEVELOPMENT
225.225.225.03.300 EDUCATIONAL REIMBURSEMENT 1,000 604 2,000 - 0.0% 2,000 225.225.225.03.301 TRAVEL/TRAINING EXPENSES 5,096 12,327 3,072 4,000 130.2% 9,000 225.225.225.03.305 DUES/SUBS/MEMBERSHIPS 3,627 4,541 4,000 4,000 100.0% 3,677 Total Employee Development 9,723 17,472 9,072 8,000 88.2% 14,677 225.225.225.04 COMMUNICATIONS
225.225.225.04.401 COMMUNICATIONS 56,166 78,696 72,000 72,000 100.0% 80,000 Total Communications 56,166 78,696 72,000 72,000 100.0% 80,000 225.225.225.05 SUPPLIES
225.225.225.05.501 OFFICE SUPPLIES 5,045 7,673 5,100 4,500 88.2% 5,100 225.225.225.05.519 COVID-19 SUPPLIES 984 100 - - 0.0% - 225.225.225.05.523 EMS/MEDICAL SUPPLIES 56,214 38,254 28,500 26,400 92.6% 40,000 225.225.225.05.524 FIRE EQUIPMENT 20,029 14,010 11,145 5,500 49.3% 20,000 225.225.225.05.525 TECHNICAL SUPPLIES 25,458 30,924 11,300 22,000 194.7% 10,000 Total Supplies 107,730 90,961 56,045 58,400 104.2% 75,100 225.225.225.06 SERVICES
225.225.225.06.601 VEHICLE FUEL COST 36,102 56,730 47,828 47,828 100.0% 55,000 225.225.225.06.608 VEHICLE MAINTENANCE COST 41,985 48,201 125,000 125,000 100.0% 50,000 225.225.225.06.612 REPAIRS/MAINTENANCE 18,310 37,635 34,700 32,000 92.2% 50,000 225.225.225.06.626 PROF SERV. LEGAL 36,996 148,313 80,000 100,000 125.0% 80,000 225.225.225.06.628 AUDIT EXPENSE 17,151 19,552 20,000 20,000 100.0% 20,000 225.225.225.06.630 FEES/SERVICES 41,575 28,970 36,000 32,000 88.9% 39,054 225.225.225.06.631 MEETING STIPEND 6,375 6,650 5,000 5,000 100.0% 5,000 225.225.225.06.632 PERSONNEL RECRUITMENT - FIRE 2,908 2,091 6,000 6,000 100.0% 10,000 225.225.225.06.633 INCIDENT SUPPORT - 788 2,500 2,500 100.0% 4,000 225.225.225.06.634 COVID-19 SERVICES 5,637 - - - 0.0% - 225.225.225.06.635 FIRE PREVENTION - 2,153 - - 0.0% 2,500 225.225.225.06.636 OTHER STRIKE TEAM COSTS 925 - - - 0.0% - 225.225.225.06.637 SHARED DISPATCH COSTS 205,000 205,000 205,000 205,000 100.0% 205,000 225.225.225.06.644 IT COST ALLOCATION 11,086 14,035 22,467 22,467 100.0% 23,750 225.225.225.06.645 SAFETY EQUIPMENT 34,894 12,582 25,643 25,500 99.4% 28,000 Total Services 458,944 582,700 610,138 623,295 102.2% 572,304 225.225.225.07 TAXES/INSURANCE/MISCELLANEOUS
225.225.225.07.701 PRINCIPAL-GF LOAN REPAYMENT - - 500,000 500,000 100.0% 500,000 225.225.225.07.705 INSURANCE CLAIMS - - 2,500 - 0.0% 2,500 225.225.225.07.717 INTEREST EXPENSE 10,998 - - - 0.0% - 225.225.225.07.720 INSURANCE, PROPERTY 13,733 24,298 27,886 27,827 99.8% 47,181 225.225.225.07.724 INSURANCE, LIABILITY 75,317 91,194 135,154 134,261 99.3% 177,850 225.225.225.07.733 CAP-LEASE-ENTERPRISE PROG 15,562 867 867 867 100.0% 867 Total Taxes/Insurance/Misc 115,610 116,359 666,407 662,955 99.5% 728,398 225.225.225.08 CAPITAL EQUIP/PROJECTS
225.225.227.08.811 HSGP - HAZMAT GRANT (64) - - - 0.0% - 225.225.225.08.999 GASB 87 - CAPITAL OUTLAY LEASE ASSET - 5,823 - - 0.0% - Total Capital Equip/Projects (64) 5,823 - - 0.0% -
225.225.225.09 TRANSFERS/CONTINGENCY/CONTRAS
225.225.225.09.905 COST ALLOCATION 400,000 400,000 884,000 884,000 100.0% 884,000 Total Transfers/Contingency/Contras 400,000 400,000 884,000 884,000 100.0% 884,000 225.225.225.14 ELECTRICITY
225.225.225.14.460 ELECTRICITY 64,720 81,354 70,000 82,000 117.1% 85,000 Total Electricity 64,720 81,354 70,000 82,000 117.1% 85,000 225.225.225.24 NATURAL GAS
225.225.225.24.460 NATURAL GAS/861 BARSTOW ROAD 3,767 5,265 6,000 11,000 183.3% 11,000 225.225.225.24.461 NATURAL GAS/2600 WEST MAIN STREET 2,237 2,517 4,000 4,000 100.0% 4,000 Total Natural Gas 6,004 7,782 10,000 15,000 150.0% 15,000 225.225.225.34 WATER
225.225.225.34.460 WATER 15,849 17,360 18,000 14,300 79.4% 18,000 Total Water 15,849 17,360 18,000 14,300 79.4% 18,000
Barstow Fire Protection District (BFPD) - 225
Barstow Fire Protection District (BFPD) - 225
Actual Actual Amended Estimated % of Proposed
Expenditure Account Expenditure Classification Expense Expense Budget Expense Budget Budget 2020-21 2021-22 2022-23 2022-23 Expended 2023-24
225.225.225 - BFPD ADMINISTRATION
225.225.229.01 SALARIES
225.225.229.01.101 SALARIES, REGULAR 60,759 61,934 66,570 66,500 99.9% 68,800 225.225.229.01.103 OVERTIME - - 300 290 0.0% -
225.225.229.01.109 INSURANCE OFFSET 12,040 11,855 12,000 12,000 100.0% 12,000 Total Salaries 72,799 73,789 78,870 78,790 99.9% 80,800 225.225.225.02 BENEFITS
225.225.229.02.201 BENEFITS - RETIREMENT 8,772 8,453 9,455 9,410 99.5% 11,200 225.225.229.02.202 BENEFITS - LIFE INSURANCE 300 284 294 270 91.8% 300 225.225.229.02.205 BENEFITS - WORKERS' COMP 1,819 1,909 2,396 2,220 92.7% 2,642 225.225.229.02.207 UNIFORM ALLOWANCE 756 756 756 760 100.5% 800 225.225.229.02.208 BENEFITS - MEDICARE 1,336 927 1,115 1,070 96.0% 1,100 225.225.229.02.214 BENEFITS- STATE DISABILITY INS 703 734 782 740 0.0% 700 225.225.229.02.216 VACATION / ANNUAL LV PAY OUT - - 1,100 1,020 0.0% - Total Benefits 13,686 13,063 15,898 15,490 97.4% 16,742 Total Expenditures 4,880,711 14,073,058 6,666,506 6,918,320 103.8% 6,674,407 ENDING FUND BALANCE (5,049,328) (4,993,390) (4,981,716) (5,061,191) 101.6% (6,150,998) Actual Actual Actual Proposed
Personnel Schedule 2020-21 2021-22 2022-23 2023-24
Full Time:
Fire Chief 1.00 1.00 1.00 1.00
Office Assistant 1.00 1.00 1.00 1.00
Fire Captain 6.00 6.00 6.00 6.00
Fire Engineer 6.00 6.00 6.00 6.00
Firefighter/Paramedic 6.00 6.00 6.00 6.00
Total FTE's: 20.00 20.00 20.00 20.00
Barstow Fire Protection District (BFPD) - 225
Barstow Fire Protection District (BFPD) - 225