2010
-------.-~--
eHta..9GfJ FIRE DISTRICT
20lbBUDGET SUMMARY
Total Appropriations (from page 19)
Less:
""
~C~,
o('/' ~/~
I, ?:; ~
-1~ <::., ''.I .
1. <7)k '-'
~ V
~"\.
Estimated Revenues (from page 20)
Estimated Appropriated Unreserved
Fund Balance
$ qo~ Cj'q')..
$ 11)33~,
o
$ ~3'f') (p(gO"
Amount to be Raised by Real Property Taxes
TAX APPORTIONMENT
(to be used when fire district is in more than one town)
Tntal Full Valuation
Percent:l!,'L'
(I) / (2)
i\ppnrt;oneJ Tax =
(3) X Real Propert)'
Tax to be lbiseJ
I i\SSI':S.""D II~QUALlVi\T10N I FULL
I Vi\LUi\TION I RATI': I V:\J.U:\TJON
I TOWN I (i\V) I (ER) I (iW / ER)
I I I I
~ft/~"//: Jf5r33~17'.
1.111 I /'i.~ ~''Ili~ '00";' !1
~"'IJ.'rt1 . /:>~ ]II" II - 11-
lJill
I I I
I TOT"l. I I
I I I
76 "0 (.~)
:3tJ ". (3)
..... (3)
lOll""
s~~.
s--1-L%;-!fl8 ·
5
5:39 'J IotO.
Must a"'1"ee. with BuJget Summary" i\mount to be raiseJ by RL-al Property Taxes"
TOWN
APPORTIONED TA.'-::
$
n:~ll
,
~1f/1I7eI2-5
$
~7~ (p(,;2.
//~ r99.
$
$
TOTAL APPORTIONED $ 39 ~J Ioto 0"
NOTE: File with Town Budget Officer by November 20 (December 20 in Westchester and
Monroe counties).
Salary - Treasurer
Salary - Other
Other Personal Services
/\3410.1 Total Personal Services
A3410.2 Equipment
A3410.4 Contractual Expenditures
A 1930.4 Judgments and Claims
/\9010.8 State Retirement System
A 9025.8 Local Pension Fund
A9030.8 Social Security
A9040.8 \Vorkers' Compensation
A9050.8 Unemployment Insurance
A 9060.8 Hospital, Medical and
Accident Insurance
APPROPRIATIONS
Actual Budget as Preliminary Adopted
Expenditures Modified Estimate Budget
200'3 20.cf) 201P 20JD
$15~.~ $ 7,.s~. $ ~b~, $ 7,500,
4t Cf'co I fR,. 9M I /PI 9tJtJ,. ", roo ,
~ ~61' I /} oot), I) ~tJO, ~. O()~"
$ lS;lIIJO# $ (~'IIJIJ, $ 1~'1IJO, $/S; 'TOt),
g5; ~()O ~ (11);,0/1{, 7/J33tJ~ 7 ~ 33 {),
/ ~i,.~(), J..I~ 6~ 1'10 qk'J. /9'"(; '1b~#
o 0 C) 0
000 0
g0 t>Q? &'t5;IJOO., dO) oo~"
~, 07/ , /) / IJ:J... /) ;l()~.
~~OM. ;2 ~ IJtJO" 3"11JC(),
CJ 0 0
;2.; /, tJ(J r ~ ~Of), .;l) ~ 00,
flo. tXJtJ,
,
I; ..2tU ·
301 otJO"
,
o
~ "'" ~
A9085.8 Supp. Benefit Payments to () 0 0 0
Disabled Firefighters
:\9710.6 Redemption of Bonds 0 () CJ 0
/\97 - .6 Redemption of Notes Q 0 (:) ~
A9710.7 Interest on Bonds 0 0 0 V
A97 - .7 Interest on Notes 0 0 0 0
A9901.9 Transfer to Other Funds ..{IJ{)tJ , . 10,.000, I tJ,OOO" la, OtXJ,
, , ,
Totals $ i(~3;J.{ ~ 'I11j1h'. /(/)~ 9'12. Jt()"0 '19&,
* Transfer to Budget Summary, page 18
BUDGETING 19
ESTIMATED REVENUES
1\2262 Fire Protection and
Other Services to
Other Districts
.and Governments
1\2401 Interest and Earnings
i\2410 Ren tals
1\2660 Sales of Assets
A270l Refunds of Expenrutures
/\2705 Gifts and Donations
ivfiscellaneous (specify)
1\2770
l\2770
1\3389 State Aid, Other Public
Safety (specifY)
A4389 Federal Aid, Other Public
Safety (specify)
A5031 Interfund Transfers
Totals
* Transfer to Budget Summary, page 18
Actual
Revenues
20/23
$ D
Ij CIllo ;
&; faD"
CJ
()
o
go3~
()
Budget as
Modified
20a';
Preliminary Adopted
Estimate Budget
20 to 2010 .
$ 0 $ 0 $ 0
3., 17 /.. 1)t.'!6. ~
:;; 99tJ. 1;~37. ~
a 0 0
CJ 0 0
o Q 0
o 0 C>
o
.0
()
() 0 0 0
o 0 0 0
$/~5'99~ $ Il,(),~. $ /~33;1.. $ 1~;33:l*,
20 ACCOUNTING AND REPORTING MANUAL FOR FIRE DISTRICTS
FIRE DISTRICTS
WORKSHEET A
COMPUTATION OF STATUTORY SPENDING LIMITATION
Divide the assessed valuation of the real property subject to taxation by thefue district as shown
on each assessment roll for the district completed in the second calendar year prior to that in which
the expenditures are to be made, by the town equalization rate established for each roll by the State
Office of Real Property Services.
(Example: For budget prepared:in year 2 (current year) and ta..~es to be raised and expended in year
3 (next year), use assessment roll completed in year 1 Oast year) divided by the town equalization
rate established for this assessment rolL Note: A different equalization rate is established for each
year's assessment roll.)
Town
Assessed
Equalization Rates
(ER)
100
()t)
0;
/0
$
DID
%
Total Full Valuations
Less First "tY1i.llion of Full Valuation
Excess Over First :tvfillion of Full Valuation
Multiply Excess by One 1v1ill
Expenditures Permitted on Full Valuation Above $1,000,000
Add Expenditures Permitted on Full Valuation Below First
$1,000,000
Statutory S ending Limitation for 20
Add Exclusions from Statutory Spending Limitation (Town Law,
Section 176(18) (from Worksheet B)
Add Spending Authorized by Voters in Excess of Statutory
Spending Limitation CI:own Law, Section 179) (proposition
Adopted on 'I~ -"/- '( 1) .
Sum of Statutory Spending Limitation, Exclusions and Excess Spending
Authorized by Voters
Less Bud etA ro riations
Statutory Spending Limitation Margin
$
$
$
if').
$
"
$ If 1'1
BUDGETING 21
FIRE DISTRICTS
WORKSHEET B
EXCLUSIONS FROM STATUTORY SPENDING LIMITATION
1) Payments under contracts made pursuant to subdivisions 12 and 22
of Section 176 of the To"\vn Law:
Subdivision 12 - A contract for a supply of water and for furnishing, ()
erecting, maintaining, caring for and replacing fire hydrants.
$
Subdivision 22 - A contract for furnishing fire protection within the C)
fire district, including emergency services and general ambulance
semces.
2) Payments under a lease to provide a supply of water for fire fighting
purposes made pursuant to Subdivision 12-a of Section 176 of the C)
Town Law.
3) Principal and interest on bonds, bond anticipation notes, capital notes 0
and certain budget notes, and interest on certain tax anticipation
notes.
4) Compensation of paid fire district officers, fire department officers, IS; '100
firefighters and other paid personnel of the fire department, including
fringe benefits: J
5) District's contribution to the New York State and Local Employees'
Retirement System and the New York State and Local Police and Fire 0
Retirement System.
6) Payments made when participating in a county self-insurance plan 0
under the Workers' Compensation Law.
7) Insurance premiums and any payments required as a self-insurer,
pursuant to Volunteer Firefighters' Benefit Law and Workers' 3~ OO() ,
Compensation Law, less the amount of certain recoveries of benefits
and compensation.
8) Payment required annually to fund service awards to volunteer fO)ooCJ,
firefighters made pmsuant to Article 11-A of the General Municipal
La\v.
9) Cost of blanket accident insurance to insure volunteer firefighters ;I, 600 "
against injury or death resulting from bodily injuries suffered in the
performance of their duties.
10) Certain payments for the care and treatment of paid firelighters for 0
disabilities incurred in performance of duty.
11) District's contributions for Social Security. I. :l ()~ ..
Subtotal to ~arry forward (to next page) $ J;Lq ~I'J::J ..
J
22 ACCOUNTING AND REPORTING MANUAL FOR FIRE DISTRICTS
. ' .
FIRE DISTRICTS
WORKSHEET B
EXCLUSIONS FROM STATUTORY SPENDING liMITATION (cont'd)
Subtotal carried forward: (from previous page) $ J~i ;L()" *
12) Payment of principal and interest on tax anticipation notes for J
new fire districts. 6
13) Payment of compromised claims and judgments under Subdivisions CJ
28 and 30 of ~17 6 of the Town La"\v:
14) Cost of insurance secured to indemnify the fire district against
liability arising out of ownership, use and operation of a motor ;2 ~ OO() ,
vehicle owned by the fire district.
15) Payment of monetary awards to individuals pursuant to Subdivision I
C)
31 of ~176 of the Town Law.
16) Cost of fuel for the fire district's emergency vehicles, including fuel ! 6 I CJ ()t) .
tax carryovers.
17) Cost of annual independent audits required by Section 181-A of the :I} 6(,() ,
Town Law for fire districts with revenues of $200,000 or more.
18) Appropriations to, or expenditures from, most reserve funds 0
established pursuant to the General Municipal La'.A4
19) District'~ contribution to the State's unemployment insurance fund 0
for paid officers and employees.
20) Amounts received from fire protection, emergency reserve and (!)
general ambulance contracts.
21) Use of gift proceeds. 0
22) Use of insurance proceeds received for the loss, theft, damage or
destruction of real or personal property - when applied to repair or C)
replace such property.
23) Use of prerruums from the sale of district obligations, the
unexpended portion of the proceeds of fire district obligations, and 0
the interest and gains realized on the investment of the proceeds of
district obligations.
Total Exclusions from Statutory Spendinl?; Limitation (to Worksheet A) $ jln~ 7112...
J
BUDGETING 23
FIRE DISTRICTS
WORKSHEET C
OTHER EXCLUSIONS FROM STATUTORY SPENDING LIMITATION
BORROWING AND RESERVE FUNDS
1) Use of the proceeds of bonds, bond anticipation notes, capital ()
notes or certain budget notes. $
2) Expenditures from most reserve funds established pursuant to the 0
General Municipal Law; $
3) Use of premiums from the sale of obligations, the unexpended
portion of the proceeds of fire district obligations, and the 0
income and capital gains from the investment of the proceeds of
obligations. $
NOTE: The items shown above also represent exclusions from the statutory spending limitation.
However, the amounts associated with these items may not be availabe at budget preparation
time. Therefore, this worksheet should be used during the fiscal year and at year's end to
help determine if your district has stayed within legal requirements.
24 ACCOUNTING AND REPORTING MANUAL FOR FIRE DISTRICTS