2008
,
r~Et. r::! \/..-. ~
Clld 5 e ct____
FIRE DISTRICT
OCT 1 7 2007
TOWN CLERK
20Q8BUDGET SUMMARY
Total /ippropriations (from page 19)
$ ~O~ 3~1 ..
Less:
Estimated Revenues (from page 20)
$
1/) t 9'1 ~
0_
Estimated i\ppropriated Unreserved
Fund Balance
Amount to be Raised by Real Property Taxes
$ :3r~ 7;),1 ~
TAX APPORTIONMENT
(to be used when fire district is in more than one town)
Apportioned Tax =
(3) x Real Property
Tax to be Rai,;eJ
$ ~1fs~~~'
~~
"\sse~;sed
Valuation
Full
Valuation
Total Full Valuation
Percentage
(1)7(2)
{; 9 %(3)
:31 %(3)
%(3)
100%
1()wn
"Must agree with Budget Swnmary "Amount to be Raised by Real Property Taxes".
Town
r7fj~d ,
Waf/)l flilPr 5
I
Apportioned Tax
$ ~ 7 J } , '''8.
I ~;( l~)'6 If.
Total Apportioned
$ 3'i~7~~.
I certify that the estimates were approved by the fire
comn1Jssioners on ,01/fio7
/
ate)
NOTE: File \.vith Town Budget Officer by November 20 (December 20 in \Vestchester and Monroe
Counties).
18 ACCOUNTING AND REPORTING MANUAL FOR FIRE DISTRICTS
APPROPRlA 1'1 ONS
Actual Budget as Preliminary Adopted
Expenditures Modified Estimate Budget
20h.b 2001 20I2$ 20Q)
Salary - lreasurer $ t, 1fJo. $ 6/100. $ ~ 500. $ ~ .{'ao
.
Salary - Other /;2 I ()tJt) /I ~) .3 06 0 b I 9 ~o , 0,100,
J I
Other Personal Services () () I) () fJO p /. OfJO.
,
/\3410.1 Total Personal Services $ /57)100, $ 1 '1/ ;l.tJ(). $ /~ 'IOOd $ Js. iffJO..
/
A3410.2 Equipment J{ If. tJ ()O . If ~ 0 DO. 'J 5 (}()<1. g~ () rJ{J .
I /
A3410.4 Contractual Expenditures I 6tf) .<'OD. I 'f:J. )..,JO. /g~)'5/), Ig~ JS().
J )
A 1930.4 Judgments and Claims 0 0 0 ()
A9010.8 State Retirement System 0 () CJ 0
1\9025.8 Local Pension Fund ??~ ()() I . 7 tJ OtJrJ. 9<00066 f? OJ eJO{) ~
J
A9030.8 Social Security o '100 I ID!Ot /}tJ7t" JI 0 1/ ,
,
A9040.8 \Vorkers' Compensation ;2 ~ (JOt) . J.RJ 000. ;2~ O{)Q. ;2.~ ()O() .
.A9050.8 Unemployment Insurance () () 0 0
i\ 9060.8 lIospital, Medical and /.506. I, (00 . ;;1600. :)" t, ()(J.
Accident Insurance
/ I I /
A9085.8 Supp. Benefit Payments to
Disabled Firefighters
Totals
o
o
o
o
o () () l)
&).J:l:j~. rJ~bt,tJ.,{O{)t).. .{ 60().
$ 3l{l{J 5 ~9'" rt3~~ r;'70. Kif 1J~3:J.1, #IJ(J~;:;:).I.*
o
o
o
o
o
o
o
o
o
/\9710.6 Redemption of Bonds
o
CJ
C)
i\ 97 .6 Redemption of Notes
A971O.7 Interest on Bonds
/\97 _.7 Interest on Notes
A9901.9 Transfer to Other Funds
* Transfer to Budget Summary, page 18
BUDGETING 19
ESTIMATED REVENUES
Actual Budget as Preliminary Adopted
Revenues Modified Estimate Budget
20~~ 20tL] 20.02 20Il8
A2262 Fire Protection and
Other Services to
Other Districts 0 0
and Governments $ $ $ 0 $ 0
1\2401 Interest and Earnings J) 31~ e I) !/q. /) 9 / &, # ~ 1 lIP ..
;\2410 Ren tals 'B,3g{)j ~1 g:XD. ~ 'Jg(j ~ ~ 'g~!J~
/
A2660 Sales of Assets () () 0 0
A.2701 Refunds of Expenditures 2-7b" ;)'1fo. 0 0
:\2705 Gifts and Donations 0 (J e; 0
Ivliscellaneous (speci~ () 35';). ~ Ro3, go3.
eel/ h,./I fi.'d'u '
/\2770
/\2770
1\3389 State Aid, Other Public () 0 0 0
Safety (specify)
A4389 Federal Aid, Other Public 0 0 0 0
Safety (specify)
A 5031 Interfund Transfers () 0 () 0
Totals $ /D)5 tf7 $ /110;)1" $ 11) .<19 $ II) Sr/ *
.
* Transfer to Budget Summary, page 18
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 the fire 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 taxes 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
Equalization Rates
(ER)
/ 00 ~/o $
100 %
0/0
Total Full Valuations
Less First J\lillion of Full Valuation
Excess Over First J'v1illion of Full Valuation
Multiply Excess by One J\1ill
Expenditures Permitted on Full Valuation Above $1,000,000
Add Expenditures Permitted on Full Valuation Below First
$1,000,000
Statutory S endin Limitation for 20Q$
Add Exclusions from Statutory Spending Limitation (Town Law,
Section 176(18) (from Worksheet B)
Add Spending .t\uthorized by Voters in Excess of Statutory
Spending Limitation (Town Law, Section 179) (proposition
Adopted on [1- if - '5 I )
Sum of Statutory Spending Limitation, Exclusions and Excess Spending
Authorized b' Voters
Less Bud et A
Statutory Spending Limitation Margin
Full Valuations
$
$
$
$
7/0 Iff/,
191 57/
o 660
$
lt0 ~5'1~
IVO
$
If ~I ;:L3~
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 Town Law:
Subdivision 12 - A contract for a supply of water and for furnishing,
erecting, maintaining, caring for and replacing fire hydrants. 0
$
Subdivision 22 - A contract for furnishing fire protection within the
fire district, including emergency services and general ambulance 0
set:V1ces.
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 0
Town Law.
3) Principal and interest on bonds, bond anticipation notes, capital notes
and certain budget notes, and interest on certain tax anticipation 0
notes.
4) Compensation of paid fire district officers, fire department officers, / S; if ()() 6
firefighters and other paid personnel of the fire department, including
fringe benefits.
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 \Vorkers' Compensation Law.
7) Insurance premiums and any payments required as a self-insurer,
pursuant to Volunteer Firefighters' Benefit Law and \Vorkers' ;2 ~ O(){) ~
Compensation Law, less the amount of certain recoveries of benefits
and compensation.
8) Payment required annually to fund service awards to volunteer
firefighters made pursuant to ~A.rticle 11-A of the General Municipal gO) ()()O .
Law
9) Cost of blanket accident insurance to insure volunteer firefighters :2) (p 00 .
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 firefighters for 0
disabilities incurred in performance of duty.
11) District's contributions for Social Security. / o 7/ ~
Subtotal to carry forward (to next page) $ iJ.707/.
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) $ 1:2/ 671 .
12) Payment of principal and interest on tax anticipation notes for ~
'0
new fire districts.
13) Payment of compromised claims and judgments under Subdivisions ()
28 and 30 of ~17 6 of the Town Law;
14) Cost of insurance secured to indemnify the fire district against / ~ 60Q ~
liability arising out of ownership, use and operation of a motor
vehicle owned by the fire district.
15) Payment of monetary awards to individuals pursuant to Subdivision D
31 of ~176 of the Town Law.
16) Cost of fuel for the fire district's emergency vehicles, including fuel ~O()O..
tax carryovers.
17) Cost of annual independent audits required by Section 181-A of the ~ 5()() ~
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 Law. p
19) District's contribution to the State's unemployment insurance fund ()~
for paid officers and employees.
20) Amounts received from fire protection, emergency reserve and ()
general ambulance contracts. .
21) Use of gift proceeds. O.
22) Use of insurance proceeds received for the loss, theft, damage or
destruction of real or personal property - when applied to repair or (J.
replace such property.
23) Use of prem1ums from the sale of district obligations, the
unexpended portion of the proceeds of fire district obligations, and U,
the interest and gains realized on the investment of the proceeds of
district obligations.
Total Exclusions from Statutory Spending Limitation (to Worksheet A) $ l~ J/ _S -/I ,
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 0
notes or certain budget notes. $
2) Expenditures from most reserve funds established pursuant to the C)
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