ATTACHMENT A
Barstow Fire Protection District
Budget Adoption Resolution
FY 2024/2025
Final Annual Budget
RESOLUTION NO. - 2024
A RESOLUTION OF THE BOARD OF DIRECTORS OF THE BARSTOW FIRE
PROTECTION DISTRICT (BFPD), COUNTY OF SAN BERNARDINO, CALIFORNIA, ADOPTING THE FINAL ANNUAL BUDGET FOR FISCAL YEAR 2024/25 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 2024/25, 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 2024/25 as presented herewith.
PASSED, APPROVED and ADOPTED on this 15
th day of July, 2024.
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. ______-2024 of said BFPD which was adopted at a regular meeting held on the 15 th day
of July, 2024 by the following vote:
AYES:
NOES:
ABSENT:
ABSTAIN:
Andrea Flores
BFPD Board Secretary
TOTAL BUDGET - $ 7,003,579
Actual Actual Amended Estimated % of Proposed
Revenue Account Revenue Classification Revenue Revenue Budget Revenue Budget Budget 2021-22 2022-23 2023-24 2023-24 Received 2024-25
BEGINNING FUND BALANCE (5,049,330) (4,993,387) (3,668,042) (3,668,042) (3,378,024) 225.401.111.112 PROPERTY TAX COLLECTION 3,811,524 4,041,853 4,171,000 4,171,000 100.0% 4,100,000 225.401.111.113 HOMEOWNERS PROP TAX RELIEF 26,729 24,793 25,000 25,000 100.0% 25,000 225.401.111.114 RDA RESIDUAL TAX PAYMENT 1,409,678 1,757,102 1,750,000 1,750,000 100.0% 1,750,000 225.506.322.296 IMPACT FEES 1,867 3,956 500 2,355 471.0% - 225.514.110.410 INVESTMENT EARNINGS - - - - 0.0% -
225.514.110.411 GASB 87 - INTEREST REVENUE 6,556 6,683 - - 0.0% - 225.514.110.510 UNREALIZED GAIN/LOSS/INVESTMENTS (626) (7,400) - - 0.0% - 225.804.790.927 WC INSURANCE REIMBURSEMENT 131,329 124,262 - - 0.0% - 225.819.783.631 GASB 87 - LEASE CONTRA ACCT (4,082) (4,082) - - 0.0% - 225.819.783.632 CELL TOWER LEASE 9,510 10,314 9,000 11,120 123.6% 11,000 225.819.783.633 DONATIONS/SPONSORSHIPS - - - 500 0.0% - 225.819.784.910 SALE OF EQUIPMENT 6,910 5,230 - - 0.0% - 225.819.788.920 MISCELLANEOUS INCOME - 65 - 588 0.0% -
225.819.788.924 TRAINING ATTENDEE INCOME - - - - 0.0% - 225.819.788.999 GASB 87 - LEASE PROCEEDS 5,823 - - - 0.0% - 225.819.794.912 STRIKE TEAM REIMBURSEMENT 85,926 196,963 - - 0.0% - 225.819.794.923 FY19 HOMELAND SECURITY GRANT - 12,152 - - 0.0% - 225.819.794.920 HSGP - HAZMAT GRANT - - - - 0.0% -
225.819.794.929 INCIDENT REPORT 2,975 215 100 150 150.0% 100 225.900.820.103 TRANSFER IN - MEASURE Q FIRE - 1,000,000 - - 0.0% - 225.900.820.302 TRANSFER IN - DEBT SERVICE 8,134,877 - - - 0.0% - 225.900.820.995 TRANSFERS IN - MEASURE Q 500,000 500,000 500,000 500,000 100.0% 500,000 Total Revenue 14,128,996 7,672,106 6,455,600 6,460,713 100.1% 6,386,100 Actual Actual Amended Estimated % of Proposed
Expenditure Account Expenditure Classification Expense Expense Budget Expense Budget Budget 2021-22 2022-23 2023-24 2023-24 Expended 2024-25
225.225.225 - BFPD
225.225.225.01 SALARIES
225.225.225.01.101 SALARIES, REGULAR 1,953,731 1,893,844 2,055,500 2,055,500 100.0% 2,356,500 225.225.225.01.103 OVERTIME - 614,257 - - 0.0% -
225.225.225.01.108 SALARIES CASUAL 53,933 - - - 0.0% -
225.225.225.01.109 INSURANCE OFFSET 215,503 188,949 213,000 210,000 98.6% 222,000 225.225.225.01.119 OT - STATE OF EMERGENCY COVID 19 14,892 6,288 - - 0.0% - Total Salaries 2,238,059 2,703,338 2,268,500 2,265,500 99.9% 2,578,500 225.225.225.02 BENEFITS
225.225.225.02.201 BENEFITS - RETIREMENT 9,109,312 964,425 1,171,300 1,100,000 93.9% 1,198,200 225.225.225.02.202 BENEFITS - LIFE INSURANCE 6,260 5,354 5,900 5,700 96.6% 6,500 225.225.225.02.205 BENEFITS - WORKERS' COMP 64,618 64,162 84,486 82,087 97.2% 131,005 225.225.225.02.206 BENEFITS - DEFERRED COMP 1,773 3,244 1,900 1,900 100.0% 2,000 225.225.225.02.207 UNIFORM ALLOWANCE 9,188 20,406 17,100 15,502 90.7% 18,000 225.225.225.02.208 BENEFITS - MEDICARE 36,823 38,685 34,500 43,000 124.6% 38,500 225.225.225.02.210 BENEFITS - WORKERS COMP CLAIMS 964,574 317,729 400,000 100,000 25.0% 300,000 225.225.225.02.211 BENEFITS-PARS 2 - - - 0.0% -
225.225.225.02.213 BILINGUAL SERVICES 644 - - - 0.0% -
225.225.225.02.214 BENEFITS- STATE DISABILITY INS 23,021 21,740 19,200 22,000 114.6% 26,900 225.225.225.02.215 SICK LEAVE PAY OUT 21,498 21,851 25,000 - 0.0% - 225.225.225.02.216 VACATION / ANNUAL LV PAY OUT 78,694 104,317 40,000 40,000 100.0% 40,000 225.225.225.02.222 RETIREE HEALTH COMPENSATION 33,233 38,524 36,500 36,500 100.0% 36,500 Total Benefits 10,349,640 1,600,437 1,835,886 1,446,689 78.8% 1,797,605 CITY OF BARSTOW FY 2024-25
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 2021-22 2022-23 2023-24 2023-24 Expended 2024-25
225.225.225.03 EMPLOYEE DEVELOPMENT
225.225.225.03.300 EDUCATIONAL REIMBURSEMENT 604 475 2,000 2,000 100.0% 2,000 225.225.225.03.301 TRAVEL/TRAINING EXPENSES 12,327 3,041 9,000 9,000 100.0% 8,175 225.225.225.03.305 DUES/SUBS/MEMBERSHIPS 4,541 3,921 3,677 3,677 100.0% 3,770 Total Employee Development 17,472 7,437 14,677 14,677 100.0% 13,945 225.225.225.04 COMMUNICATIONS
225.225.225.04.401 COMMUNICATIONS 78,696 73,661 80,000 60,000 75.0% 83,050 Total Communications 78,696 73,661 80,000 60,000 75.0% 83,050 225.225.225.05 SUPPLIES
225.225.225.05.501 OFFICE SUPPLIES 7,673 5,162 5,100 4,500 88.2% 4,500 225.225.225.05.519 COVID-19 SUPPLIES 100 - - - 0.0% -
225.225.225.05.523 EMS/MEDICAL SUPPLIES 38,254 28,439 40,000 39,000 97.5% 39,000 225.225.225.05.524 FIRE EQUIPMENT 14,010 9,097 20,000 20,000 100.0% 20,000 225.225.225.05.525 TECHNICAL SUPPLIES 30,924 16,510 10,000 10,000 100.0% 10,000 Total Supplies 90,961 59,208 75,100 73,500 97.9% 73,500 225.225.225.06 SERVICES
225.225.225.06.601 VEHICLE FUEL COST 56,730 55,137 55,000 40,000 72.7% 50,000 225.225.225.06.608 VEHICLE MAINTENANCE COST 48,201 108,116 50,000 50,000 100.0% 70,000 225.225.225.06.612 REPAIRS/MAINTENANCE 37,635 42,262 50,000 48,000 96.0% 48,000 225.225.225.06.626 PROF SERV. LEGAL 148,313 117,867 80,000 25,000 31.3% 80,000 225.225.225.06.628 AUDIT EXPENSE 19,552 17,245 20,000 18,000 90.0% 18,201 225.225.225.06.630 FEES/SERVICES 28,970 32,363 39,054 39,054 100.0% 41,200 225.225.225.06.631 MEETING STIPEND 6,650 4,375 5,000 5,000 100.0% 5,000 225.225.225.06.632 PERSONNEL RECRUITMENT - FIRE 2,091 8,439 10,000 10,000 100.0% 10,000 225.225.225.06.633 INCIDENT SUPPORT 788 2,176 4,000 3,800 95.0% 4,000 225.225.225.06.635 FIRE PREVENTION 2,153 - 2,500 2,500 100.0% 2,500 225.225.225.06.637 SHARED DISPATCH COSTS 205,000 205,000 205,000 205,000 100.0% 205,000 225.225.225.06.644 IT COST ALLOCATION 14,035 14,895 23,750 25,000 105.3% 25,000 225.225.225.06.645 SAFETY EQUIPMENT 12,582 25,089 28,000 28,000 100.0% 28,000 Total Services 582,700 632,964 572,304 499,354 87.3% 586,901 225.225.225.07 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 2,500 100.0% 2,500 225.225.225.07.720 INSURANCE, PROPERTY 24,298 27,827 47,181 39,982 84.7% 47,035 225.225.225.07.724 INSURANCE, LIABILITY 91,194 134,261 177,850 174,415 98.1% 217,246 225.225.225.07.733 CAP-LEASE-ENTERPRISE PROG 867 658 867 218 25.1% 500 Total Taxes/Insurance/Misc 116,359 162,746 728,398 717,115 98.5% 767,281 225.225.225.08 CAPITAL EQUIP/PROJECTS
225.225.225.08.999 GASB 87 - CAPITAL OUTLAY LEASE ASSET 5,823 - - - 0.0% - Total Capital Equip/Projects 5,823 - - - 0.0% -
225.225.225.09 TRANSFERS/CONTINGENCY/CONTRAS
225.225.225.09.905 COST ALLOCATION 400,000 884,000 884,000 884,000 100.0% 884,000 Total Transfers/Contingency/Contras 400,000 884,000 884,000 884,000 100.0% 884,000 225.225.225.14 ELECTRICITY
225.225.225.14.460 ELECTRICITY 81,354 89,814 85,000 85,000 100.0% 85,000 Total Electricity 81,354 89,814 85,000 85,000 100.0% 85,000 225.225.225.24 NATURAL GAS
225.225.225.24.460 NATURAL GAS/861 BARSTOW ROAD 5,265 10,983 11,000 9,500 86.4% 10,000 225.225.225.24.461 NATURAL GAS/2600 WEST MAIN STREET 2,517 3,907 4,000 2,800 70.0% 3,500 Total Natural Gas 7,782 14,890 15,000 12,300 82.0% 13,500 225.225.225.34 WATER
225.225.225.34.460 WATER 17,360 13,400 18,000 18,000 100.0% 18,000 Total Water 17,360 13,400 18,000 18,000 100.0% 18,000
225.225.227 - BFPD GRANTS
225.225.227.08.813 FY19 HOMELAND SECURITY GRANT - 12,152 - - 0.0% - Total Capital Equip/Projects - 12,152 - - 0.0% -
225.225.229 - BFPD ADMINISTRATION
225.225.229.01 SALARIES
225.225.229.01.101 SALARIES, REGULAR 61,934 66,626 68,800 65,500 95.2% 71,500 225.225.229.01.103 OVERTIME - 291 - 436 0.0% -
225.225.229.01.109 INSURANCE OFFSET 11,855 11,500 12,000 12,000 100.0% 12,000 Total Salaries 73,789 78,417 80,800 77,936 96.5% 83,500 Actual Actual Amended Estimated % of Proposed
Expenditure Account Expenditure Classification Expense Expense Budget Expense Budget Budget 2021-22 2022-23 2023-24 2023-24 Expended 2024-25
225.225.229.02 BENEFITS
225.225.229.02.201 BENEFITS - RETIREMENT 8,453 9,198 11,200 11,200 100.0% 11,500 225.225.229.02.202 BENEFITS - LIFE INSURANCE 284 268 300 300 100.0% 300 225.225.229.02.205 BENEFITS - WORKERS' COMP 1,909 2,216 2,642 2,568 97.2% 4,097 225.225.229.02.207 UNIFORM ALLOWANCE 756 756 800 756 94.5% 800 225.225.229.02.208 BENEFITS - MEDICARE 927 1,023 1,100 1,100 100.0% 1,200 225.225.229.02.214 BENEFITS- STATE DISABILITY INS 734 704 700 700 100.0% 900 225.225.229.02.216 VACATION / ANNUAL LV PAY OUT - 134 - - 0.0% - Total Benefits 13,063 14,299 16,742 16,624 99.3% 18,797 Total Expenditures 14,073,058 6,346,762 6,674,407 6,170,695 92.5% 7,003,579 ENDING FUND BALANCE (4,993,387) (3,668,042) (3,886,849) (3,378,024) 86.9% (3,995,503) Actual Actual Actual Proposed
Personnel Schedule 2021-22 2022-23 2023-24 2024-25
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 3.00 3.00 3.00
Firefighter/EMT 0.00 3.00 3.00 3.00
Total FTE's: 20.00 20.00 20.00 20.00