Adopted Operating Budget Fiscal Year 2015/2016

Home , Hydraulic rescue tools

Estacada Rural Fire District No. 69 445 SE Currin Street Estacada, Oregon 97023

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Estacada Rural Fire District No. 69 Budget Committee

Board Directors Name Address 4 Year Term Expires

Matthew Silva P.O. Box 1800, 6/30/2017 Estacada, OR 97023 Position 1

John Bresko P.O. Box 639 6/30/2015 Estacada, OR 97023 Position 2

Barry Jennings P.O. Box 987 6/30/2015 Estacada, OR 97023 Position 3

Edwin Thoreson P.O. Box 195 6/30/2017 Estacada, OR 97023 Position 4

John McAdoo 26588 S. Morgan Rd. 6/30/2015 Estacada, OR 97023 Position 5

Citizen Members Name Address 3 Year Term Expires

Maureen Stevens P.O. Box 195, 6/30/2016 Estacada, OR 97023

Gaylord Janzen P.O. Box 490 6/30/2016 Estacada, OR 97023

Karen Hovda 792 NE Cemetery Rd. 6/30/2017 Estacada, OR 97023

Chris Randall P.O. Box 1861 6/30/2017 Estacada, OR 97023

Aaron Gant Po Box 2298 6/30/2016 Estacada, OR 97023

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Estacada Rural Fire District No. 69

Our mission is to serve our community by providing quality fire and life safety services.

Our vision is to become a premier agency and model within the fire service by: 1. Treating people with dignity and respect. 2. Being good stewards of the District’s resources. 3. Making data driven decisions. 4. Embracing change. 5. Providing relevant and technologically advanced training.

Our core values: D.R.I.V.E. Dedication – We serve our community and each other. Responsibility – We hold ourselves accountable for our actions and inactions. Integrity – Our code to remain ethical and honest at all times. Vision – We plan for the future and work towards common goals. Excellence – We strive to better ourselves.

Our motto: Desire to Serve, Courage to Act

Adopted February 28, 2013 FY 2015-2016 Priorities

 Create a budget that is easy to understand, is transparent and fulfills the Fire District’s mission and vision.

 Provide timely, efficient and quality responses to requests for assistance from the residents and visitors of the Estacada Rural Fire District by maintaining a sufficient number of trained personnel.

 Maintain an operationally and physically fit, safely outfitted, and adequately housed force of emergency response personnel.

 Provide reimbursement, benefits and other forms of incentives to promote motivation, longevity and high morale among volunteer and career members.

 Continue to improve the fire and life safety programs provided by the Fire District.

 Enhance information gathering capabilities to promote data driven decisions.

 Continue to strive towards meeting industry standards.

 Provide continued professional development for all personnel.

 Plan for future expenditures by ensuring that reserve funds are

utilized and adequately funded.

 Fund one additional Apparatus Operator/Paramedic position.

 Increase the contingency fund by $25,000.

 Increase the Unappropriated Ending Fund Balance by $30,000.

 Complete a Strategic Planning and Standards of Cover process.

ESTACADA RURAL FIRE DISTRICT NO. 69

“DESIRE TO SERVE, COURAGE TO ACT”

Budget“DESIRE Messag TO SERVE, eCOURAGE TO ACT”

To: Estacada Rural Fire District No. 69 Board of Directors Estacada Rural Fire District No. 69 Budget Committee Members Citizens of Estacada Rural Fire District No. 69

From: Division Chief Richard Anderson, Budget Officer

Introduction I am pleased to present to you the proposed budget for the fiscal year 2015-2016. This budget is designed to meet the current needs and to anticipate future requirements of the Fire District. It will also help us to accomplish the goals and objectives set forth in the Fire District’s strategic plans and the priorities outlined by the Board of Directors and the Fire Chief.

As required by Oregon State budget law, our proposed operating budget is balanced between resources and expenditures. It has been prepared following accepted accounting standards, principles, practices and laws. Input has been solicited and received from members and citizens in hopes of not only producing a well thought out budget, but also a budget that has the ownership of a diverse cross section of our organization and those we serve.

This budget contains several changes over those from previous budgets. They will be explained in detail later in this message and throughout the document. The changes being proposed will create a more transparent and comprehensive budget for the public and the organization.

I would like to thank the administrative staff and our organization as a whole for their invaluable assistance as we have worked to complete the budget process. In addition, I would also like to thank others that have helped by providing their vision for future needs.

Revenue The District uses accrual basis accounting. This process requires the District to project and accrue funds for operation from July to November of the next fiscal year (cash carry forward). By using the accrual basis of accounting, the District has been able to operate from July to November by utilizing cash carry forward. Several budgets in the past have utilized the ability to borrow from reserve accounts to fund operations until tax monies have become available. This process requires that funds be returned to the reserve account as soon as tax revenue is received in November. With careful planning and spending in the past year, the District will not need to borrow from any reserve funds to fund operations from July to November.

The County Assessor estimates the District’s overall growth in assessed valuation (AV) for fiscal year 2015/2016 to be 4% to 4.5%. This figure is limited by statutorily fixed growth rate on existing properties of 3% plus any growth in the form of new construction. Past revenues have typically landed short of the lowest number that has been provided by the County Assessor’s office. With the lower number being 4%, this budget is conservatively estimating a 2% increase. The District’s resources are based on taxes to be levied, plus cash carry forward, less the taxes estimated to be uncollectable.

The proposed budget provides for the approval of levying the District’s permanent tax rate of $2.4029 per $1,000 of assessed valuation.

Expenditures The District’s expenditures are categorized into four main groups. These categories include: Personnel Services, Materials and Services, Capital Outlay, and Transfers and Contingencies. A brief description of each follows:

 Personnel Services Category: This includes all personnel costs for all members of our organization.  Materials and Services Category: This fund pays all day to day expenses required to complete our mission.  Capital Outlay Category: This fund is for major expenditures (items individually valued at $5,000 or more).  Transfers and Contingencies: This includes reserve funds and cash forward accounts.

Changes The budget contains several changes designed to increase accountability, accurately define the funds, and plan for future expenses.

 Contributions to several reserve accounts have been adjusted to account for changes in the equipment replacement schedules.  The funding for the three grant positions ended in March 2015.  The Unappropriated Ending Fund Balance has been increased from $500,000 to $530,000. This change more accurately reflects the funding needed to carry the Fire District from July 1 until tax revenue is received in November.  The Special Rescue Equipment line item under materials and services has been combined with Firefighting Equipment to more accurately combine areas of responsibility of the staff.  The contingency fund has been increased from $150,000 to $175,000 to more accurately reflect the size of our budget and needs of the Fire District.  The staff budget justification process was revised and staff took an active role in justifying the needs of the materials and services portion of the budget. We are constantly looking for ways to improve.

Conclusion This budget was developed based on direction given by the Estacada Rural Fire District No. 69 Board of Directors, recommendations from District staff, input from the Fire District’s Certified Public Accountant, budget laws, regulations governing fire districts, and known and projected operational requirements.

The proposed budget supports our mission, our vision, our values, and our strategic goals and objectives. It maintains current programs and services, and prepares us to meet the future. I believe that this budget is financially sound and represents responsible stewardship of the resources entrusted to us by the citizens of the Fire District.

As Division Chief and Budget Officer, I can state with pride and authority that the personnel of Estacada Rural Fire District No. 69 are prepared and committed to provide quality fire and life safety services for FY 2015-2016. The proposed budget presented herein is a true accounting

8 of funding levels required to provide District personnel the protection, support, services, supplies, and compensation necessary to meet that commitment.

Thank you for your participation and support of the budgeting process. I look forward to working with each of you as we serve our citizens together.

Respectfully submitted by,

Richard Anderson

Division Chief/Budget Officer

This page left blank intentionally Estacada Rural Fire District No. 69 Budget Document Table of Contents

 Budget Summary o Resources . General Fund (LB-20) – Page 15 o Expenditures . General Operating Funds (LB-30) – Page 17

 General Operating Funds o Personal Services Category (LB-31) – Page 21 o Materials and Services Category (LB-31) – Page 23 o Capital Outlay Category (LB-31) – Page 25

 Reserve Funds and Transfers o Transfers/General Operating Contingency & Unappropriated Ending Balance (LB-31) – Page 27

. Major Apparatus Equipment Reserve Fund (LB-11) – Page 31 . Utility Vehicle Reserve Fund (LB-11) – Page 33

. Major EMS Equipment & Rescue Tool Reserve Fund (LB-11) – Page 35 . Facilities and Property Reserve Fund (LB-11) – Page 37 . Communications and Data Systems Reserve Fund (LB-11) – Page 39

. Personal Protective Equipment (PPE) and Self Contained Breathing Apparatus (SCBA) Systems Reserve Fund (LB-11) – Page 41

. New Facilities Furnishings and Equipment Reserve Fund (LB-11) – Page 43

 Appendix A – Expenditure Line Item Descriptions

 Appendix B – 2015/2016 Salaries

 Appendix C – Affidavit of Publications  Appendix D – Resolution 2015-01  Appendix E - LB-50 Notice of Property Tax and Certification of Intent to Impose a Tax, Fee, Assessment or Charge on Property

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Resources

In preparing a budget, the worksheet below is used to calculate the approximate amount of taxes to be collected. The total taxes to be collected are then added to other resources (i.e., grants, sales, etc.) to create a total revenue amount. This total revenue amount is then distributed into funds or categories to cover the estimated expenditures necessary to meet the needs of the organization.

PROPERTY TAX WORKSHEET

1. Permanent Rate Limit $2.4029 /$1,000

2. Estimated Assessed Value $928,404,825.00

3. Tax rate (per dollar) X 0.0024029

4. Amount the Rate would raise $2,275,481.23

5. Estimate Measure 5 loss (compression) - $0.53

6. Tax to be billed = $2,275,480.70

7. Average Collection Factor X 0.930

8. Taxes Estimated to be Received = $2,116,197.05

9. Loss due to discount & uncollectables = $159,283.65

Changes:

Taxes Levied 68%  Net Working Capital was increased by $140,000 due to diligent efforts of staff to Net Working Capital 29% cut spending during the last fiscal year. Previously Levied Taxes  Previous Levied Taxes estimated to be 1.7% received has been increased to reflect Interest 0.2% actual amounts received over the last year.  Misc. Revenue has been increased by Misc. Other Income 1.1% $21,000 to account for fees for services, income for training classes, conflagration responses, and other unanticipated income.

FORM RESOURCES LB-20 General Operating Fund Estacada Rural Fire District No. 69 Historical Data Budget for Next Year 2015/2016 Actual Adopted Budget Proposed By Approved By Adopted By This Year Second Preceding First Preceding RESOURCE DESCRIPTION Budget Officer Budget Committee Governing Body Year 2012/2013 Year 2013/2014 2014/2015

1 $0 $0 $0 1. Available cash on hand* (cash basis) or $0 $0 $0 1 2 $686,570 $835,292 $750,000 2. Net w orking capital (accrual basis) $890,000 $890,000 $920,000 2 3 $58,359 $67,202 $25,000 3. Previously levied taxes est. to be received $50,000 $50,000 $50,000 3 4 $6,934 $7,675 $6,500 4. Interest $6,500 $6,500 $6,500 4 5 5 5 6 6 OTHER RESOURCES 6 7 $17,538 $27,669 $13,000 7 Misc. Revenue $34,000 $34,000 $34,000 7 8 $142,264 $563,636 $213,508 8 Grant Funding $0 $0 $0 8 9 $0 $8,801 $5,500 9 Asset Sale Proceeds $0 $0 $0 9 10 $0 $17,200 $0 10 Transfer In From Other Fund $0 $0 $0 10 11 11 11 12 12 12 13 13 13 14 14 14 15 15 15 16 16 16 17 17 17 18 18 18 19 19 19 20 20 20 21 21 21 22 22 22 23 23 23 24 24 24 25 25 25 26 26 26 27 27 27 28 28 28 29 $911,665 $1,527,475 $1,013,508 29 Total resources, except taxes to be levied $980,500 $980,500 $1,010,500 29 30 $2,001,811 30 Taxes estimated to be received $2,116,197 $2,116,197 $2,116,197 30 31 $1,913,344 $2,071,392 31 Taxes collected in year levied 31 32 $2,825,009 $3,598,867 $3,015,319 32 TOTAL RESOURCES $3,096,697 $3,096,697 $3,126,697 32

General Fund Requirements Summary

Personnel Services 52%

Materials & Services 20.38%

Capital Outlay 0%

Transferred to Other Funds 4.86%

Operating Contingency 5.65%

Unappropriated Ending Fund Balance 17.11%

REQUIREMENTS SUMMARY FORM BY FUND, ORGANIZATIONAL UNIT OR PROGRAM LB-30 General Operating Fund Estacada Rural Fire District No. 69 Historical Data Budget for Next Year 2015/2016 Actual Adopted Budget REQUIREMENTS DESCRIPTION Second Preceding First Preceding This Year Proposed By Approved By Adopted By Year 2012/2013 Year 2013/2014 2014/2015 Budget Officer Budget Committee Governing Body PERSONNEL SERVICES 1 $1,306,224 $1,304,157 $1,452,311 1 Regular Personnel Services Items $1,611,197 $1,611,197 $1,671,197 1 2 $232,349 $208,000 2 Grant Funded Positions (All Inclusive) $0 $0 $0 2 3 3 3 4 4 4 5 5 5 6 6 6 7 $1,306,224 $1,536,506 $1,660,311 7 TOTAL PERSONNEL SERVICES $1,611,197 $1,611,197 $1,671,197 7 11.5 11.5 13.75 Total Full-Time Equivalent (FTE) 11.75 11.75 11.75 MATERIALS AND SERVICES 8 $446,283 $711,555 $538,008 8 Materials and Services Items $630,000 $630,000 $620,000 8 9 9 Grant Funded Materials and Services $0 $0 $0 9 10 10 10 11 11 11 12 12 12 13 13 13 14 $446,283 $711,555 $538,008 14 TOTAL MATERIALS AND SERVICES $630,000 $630,000 $620,000 14 CAPITAL OUTLAY 15 $19,485 $0 $0 15 Capital Outlay Items $0 $0 $0 15 16 $49,787 $0 $0 16 Grant Funded Equipment (Capital Assets) $0 $0 $0 16 17 17 17 18 18 18 19 19 19 20 20 20 21 $69,272 $0 $0 21 TOTAL CAPITAL OUTLAY $0 $0 $0 21 TRANSFERRED TO OTHER FUNDS 22 $165,597 $200,000 $150,500 22 Reserve Funds $150,500 $150,500 $130,500 22 23 23 23 24 24 24 25 $165,597 $200,000 $167,000 25 TOTAL TRANSFERS $150,500 $150,500 $130,500 25 $150,000 26 OPERATING CONTINGENCY $175,000 $175,000 $175,000 26 $686,570 $837,633 27 Ending balance (prior years) 26 27 $500,000 28 UNAPPROPRIATED ENDING FUND BALANCE $530,000 $530,000 $530,000 27 28 $2,673,946 $3,285,694 $3,015,319 29 TOTAL REQUIREMENTS $3,096,697 $3,096,697 $3,126,697 28 150-504-030 (Rev 02/13)

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Life Flight Landing at Station 110

Personnel Services Category

This budget category pertains to volunteer and career personnel, and funds such things as wages, retirement, taxes, social security, health and dental insurance, life and disability insurance, workers compensation, volunteer incentive programs and other benefits. Union member wages and benefits are negotiated through the employee labor contract process. The Fire Chief and other administrative staff wages are negotiated with the Board of Directors.

Funding for the Personnel Services portion of the budget can be transferred between line items without a resolution as long as the total budgeted amount in this category is not over expended.

Appendix “A” contains expenditure line item descriptions. Appendix “B” contains specific information about salaries.

Changes to this fund:

 $1,610,630 (FY 15/16) - $1,660,311 (FY 14/15) = $49,681 decrease in this fund. This is due to the conclusion of the SAFER grant and addition of one position as outlined below.  The SAFER Grant funding three Apparatus Operator/Paramedic positions has concluded. This budget continues funding for one of the three positions.  Wages increases are currently being negotiated by the bargaining unit. Extra Wages has been increased to account for the bargaining unit, administrative wage increases, CPI, and contractual step increases.  The Volunteer program funding was increased by $3,000 to allow for additional volunteers. Volunteers are only reimbursed for mileage at .14/mile. Volunteers that maintain active participation receive a contribution into a length of service award program.  Medical Insurance costs have increased while Dental Insurance has decreased: Medical insurance (+4%), and Dental insurance (-3%). Workers Compensation has increased due to injuries.  Physical Exams/EAP costs have decreased.

DETAILED REQUIREMENTS FORM Personnel Services Category LB-31 General Operating Fund Estacada Rural Fire District No. 69 Historical Data Number Budget for Next Year 2015/2016 Actual Adopted Budget REQUIREMENTS DESCRIPTION of Employ- Second Preceding First Preceding This Year ees Proposed by Approved by Adopted by Budget Officer Budget Committee Governing Body Year 2012/2013 Year 2013/2014 2014/2015 Range* 1 $93,000 $94,303 $98,590 1 Fire Chief 1 $99,850 $99,850 $99,850 1 2 $90,458 $84,108 $94,000 2 Deputy Chief - Training/Operations 0 $0 $0 $0 2 3 $0 $0 $90,000 3 Division Chiefs 2 92k $184,000 $184,000 $184,000 3 4 $9,452 $13,143 $30,000 4 Fire Marshal 0.25 $30,000 $30,000 $30,000 4 5 $0 $0 $84,063 5 Captain 1 $92,633 $92,633 $92,633 5 6 $296,272 $361,796 $164,803 6 Lieutenant 2 82-83K $165,600 $165,600 $165,600 6 7 $188,342 $233,450 $234,887 7 Engineer 4 67-76K $284,295 $284,295 $284,295 7 8 $48,521 $52,042 $52,466 8 Administrative Manager 1 $52,466 $52,466 $52,466 8 9 $25,000 $18,061 $25,000 9 Administrative Assistant 0.5 $25,000 $25,000 $25,000 9 10 $50,535 $28,941 $40,000 10 Extra Wages $109,641 $109,641 $160,124 10 11 $45,776 $50,605 $64,206 11 Retirement $72,123 $72,123 $75,228 11 12 $50,837 $38,317 $23,732 12 Worker's Compensation $38,812 $38,812 $40,998 12 13 $61,450 $62,778 $69,906 13 FICA - Medicare & Social Security $79,827 $79,827 $83,689 13 14 $0 $0 $6,613 14 Tri-Met Tax $7,552 $7,552 $7,917 14 15 $79,630 $80,304 $99,000 15 Volunteer Program (LOSAP, Mileage, Tuition, Retention) $102,000 $102,000 $102,000 15 16 $16,697 $12,926 $18,000 16 Volunteer Insurance (Life, AD&D) $24,000 $24,000 $24,000 16 17 $152,245 $142,443 $189,259 17 Career Insurance (Medical/Vision/AD&D) $180,781 $180,781 $180,781 17 18 $14,330 $13,890 $17,425 18 Career Insurance (Dental) $17,379 $17,379 $17,379 18 19 $13,349 $13,641 $25,000 19 Physical Exams/Employee Assistance Program $20,000 $20,000 $20,000 19 20 $0 $2,033 $25,360 20 Unemployment $25,237 $25,237 $25,237 20 21 $70,330 $233,721 $208,000 21 Grant Funded Positions (All Inclusive) 0 $0 $0 $0 21 22 22 22 23 23 23 24 24 24 25 25 25 26 26 26 27 27 27 28 28 28 29 29 29 30 30 30 31 $0 $0 31 Ending balance (prior years) 31 32 $0 32 UNAPPROPRIATED ENDING FUND BALANCE $0 $0 $0 32 33 $1,306,224 $1,536,502 $1,660,310 33 TOTAL REQUIREMENTS 11.75 $1,611,197 $1,611,197 $1,671,197 33 150-504-031 (Rev 12/09) 21

Materials and Services Category

This budget category funds the day to day expenses required for the delivery of fire and life safety services to the District. Most line items are based on an estimate and/or historical data of required expenditures. Program coordinators are required to justify spending within each line item. Grant items that do not meet capital expenditure requirements are placed in this fund.

Funding for Materials and Services can be transferred between line items without a resolution provided that the total budgeted amount in this category is not over-expended.

Appendix “A” contains expenditure line item descriptions.

Changes to this fund:

 $631,140 (FY 15/16) - $538,008 (FY 14/15) = $93,132 increase in this fund. This increase is due to normal increases in the cost for services and supplies as outlined below.  Increases were made to the Professional Services and Training (Classes/Recertification/Travel) line items to bring in outside instructors for specialized training.  Auditor, Bookkeeper, Attorney, Medical Director and payroll service expenses are included in professional fees.  Dispatch Services and Radio system maintenance fees have both increased. All C800 partner and member agencies continue to share a portion of the replacement cost of a radio system. There are five (5) years of payments remaining.

Rope Rescue Training

DETAILED REQUIREMENTS FORM Materials & Services Category LB-31 General Operating Fund Estacada Rural Fire District No. 69 Historical Data Number Budget for Next Year 2015/2016 Actual Adopted Budget of REQUIREMENTS DESCRIPTION Employ- Second Preceding First Preceding This Year Proposed by Approved by Adopted by ees Budget Officer Budget Committee Governing Body Year 2012/2013 Year 2013/2014 2014/2015 Range* 1 $1,859 $0 $2,000 1 Election Expenses $5,500 $5,500 $5,500 1 2 $12,796 $10,018 $11,000 2 Office Supplies/Equipment $13,000 $13,000 $13,000 2 3 $25,047 $11,622 $29,000 3 Insurances (Buildings/Equipment/Apparatus etc.) $32,500 $32,500 $32,500 3 4 $41,013 $34,168 $43,500 4 Professional Fees $45,000 $45,000 $45,000 4 5 $27,117 $13,769 $30,000 5 Apparatus and Equipment Maintenance $35,000 $35,000 $35,000 5 6 $25,257 $27,577 $38,000 6 Gas, Fuels and Lubricants $38,000 $38,000 $38,000 6 7 $5,067 $5,945 $5,500 7 Radio Equipment and Maintenance $11,000 $11,000 $11,000 7 8 $18,574 $11,395 $20,000 8 Buildings/Grounds Maintenance and Supplies $23,500 $23,500 $23,500 8 9 $34,124 $36,792 $38,000 9 Utilities (Electricity/Water/Sew er/Garbage) $47,000 $47,000 $45,000 9 10 $16,734 $13,032 $33,000 10 Training (Classes/Recertification/Travel) $73,500 $73,500 $68,500 10 11 $78,584 $88,309 $99,500 11 Dispatch Services/Radio Systems $101,500 $101,500 $101,500 11 12 $4,823 $4,320 $5,000 12 Subscriptions/Dues/Annual Fees $4,500 $4,500 $4,500 12 13 $22,473 $23,767 $35,000 13 Medical Supplies $38,500 $38,500 $37,500 13 14 $11,188 $9,886 $15,000 14 General Operating Expenses $13,500 $13,500 $13,500 14 15 $6,259 $6,138 $12,000 15 Training Supplies and Maintenance $13,000 $13,000 $13,000 15 16 $5,818 $5,671 $11,000 16 Personal Protective Equipment $12,000 $12,000 $12,000 16 17 $4,892 $3,095 $8,000 17 Fire Prevention/Public Education/Public Relations $8,000 $8,000 $8,000 17 18 $1,550 $710 $3,500 18 Support Services Equipment and Supplies $2,500 $2,500 $2,500 18 19 $900 $344,100 $5,508 19 Grant Funded Equipment $0 $0 $0 19 20 $2,505 $4,792 $0 20 Grant Funded Services/Training $0 $0 $0 20 21 $31,988 $18,034 $34,000 21 Firefighing Equipment and Maintenance $39,000 $39,000 $39,000 21 22 $0 $0 $0 22 Fire Hose and Appliances $0 $0 $0 22 23 $1,179 $4 $0 23 Shop Tools and Equipment $0 $0 $0 23 24 $789 $0 $2,000 24 Furniture Replacement $4,000 $4,000 $4,000 24 25 $0 $0 $1,500 25 Special Rescue Equipment and Maintenance $0 $0 $0 25 26 $13,215 $9,935 $12,000 26 Banquet $14,000 $14,000 $13,000 26 27 $16,105 $9,915 $18,000 27 Uniforms $21,500 $21,500 $20,500 27 28 $3,255 $603 $0 28 EMS Training & Recertification $0 $0 $0 28 29 $813 $1,495 $4,000 29 Health, Wellness and Safety Programs $4,000 $4,000 $4,000 29 30 $32,359 $16,463 $22,000 30 Information Systems $30,000 $30,000 $30,000 30 31 $0 $0 31 Ending balance (prior years) 31 32 $0 32 UNAPPROPRIATED ENDING FUND BALANCE $0 $0 $0 32 33 $446,283 $711,555 $538,008 33 TOTAL REQUIREMENTS $630,000 $630,000 $620,000 33 150-504-031 (Rev 12/09)

Capital Outlay Category

This budget category pertains to capital expenditures ($5,000 and 5 years of service life), and funds items such as mobile data computers, thermal imaging cameras and telephone systems. The items purchased with these funds are typically fixed assets.

Funding for the Capital Outlay portion of the budget can be transferred between line items without a resolution as long as the total budgeted amount in this category is not over-expended.

Changes to this fund:

No capital outlay items are planned for purchase during FY 2015/16. Most capital purchases are now being planned through reserve fund processes. There are no anticipated grants for capital items that have been awarded at this time.

Driver Training

DETAILED REQUIREMENTS FORM Capital Outlay and Grants Category LB-31 General Operating Fund Estacada Rural Fire District No. 69 Historical Data Number Budget for Next Year 2015/2016 Actual Adopted Budget of REQUIREMENTS DESCRIPTION Employ- Second Preceding First Preceding This Year Proposed by Approved by Adopted by ees Budget Officer Budget Committee Governing Body Year 2012/2013 Year 2013/2014 2014/2015 Range* 1 $0 $0 $0 1 Thermal Imaging Cameras $0 $0 $0 1 2 $19,485 $0 $0 2 Grant Match $0 $0 $0 2 3 3 3 4 4 4 5 5 5 6 6 6 7 7 7 8 8 8 9 9 9 10 $19,485 $0 $0 10 Sub-Total $0 $0 $0 10 11 Capital Grants 11 12 $49,787 $0 $0 12 Grants $0 $0 $0 12 13 13 13 14 14 14 15 15 15 16 16 16 17 17 17 18 18 18 19 19 19 20 20 20 21 21 21 22 22 22 23 23 23 24 24 24 25 25 25 26 26 26 27 27 27 28 28 28 29 29 29 30 30 30 31 $0 $0 31 Ending balance (prior years) 31 32 $0 32 UNAPPROPRIATED ENDING FUND BALANCE $0 $0 $0 32 33 $88,757 $0 $0 33 TOTAL REQUIREMENTS $0 $0 $0 33 150-504-031 (Rev 12/09) 25

Reserve Fund Transfers General Operating Contingency Unappropriated Ending Fund Balance

The Reserve Fund Transfers are special funds designated by resolution to fund purchases that include apparatus, utility vehicles, rescue tools, facilities and properties. These funds allow the district to plan purchases without the need to borrow or go to the voters with special taxing options.

The General Operating Contingency portion of the budget is used to cover unforeseen emergency expenditures, and is also relied upon for cash carryover. This fund can only be transferred by resolution by the Fire District Board of Directors.

The Unappropriated Ending Fund Balance, along with the additional cash carryover, will enable the fire district to fund operations from July through November of the next budget year, until tax funds become available. This fund cannot be spent without the occurrence of a catastrophic event as defined by Oregon law.

Changes to this fund:  Several reserve funds have contribution changes. Details are presented within the explanation of each fund.  No contributions are being proposed for the Facilities & Property Reserve Fund or the Facility Furnishings & Equipment Reserve Fund.  The General Operating Contingency has been increased from $150,000 to $175,000.  The Unappropriated Ending Fund Balance has been increased from $500,000 to $530,000. This money along with the General Operating Contingency provides the Fire District with enough funding to operate from July 1st until taxes are received in November. Approximately $180,000 is required monthly to operate the Fire District.

DETAILED REQUIREMENTS FORM Transfers, Contingency, UEFB Category LB-31 General Operating Fund Estacada Rural Fire District No. 69 Historical Data Number Budget for Next Year 2015/2016 Actual Adopted Budget of REQUIREMENTS DESCRIPTION Employ- Second Preceding First Preceding This Year Proposed by Approved by Adopted by ees Budget Officer Budget Committee Governing Body Year 2012/2013 Year 2013/2014 2014/2015 Range* 1 $90,597 $130,000 $110,000 1 Major Apparatus Reserve Fund $50,000 $50,000 $50,000 1 2 $25,000 $20,000 $10,000 2 Utility Vehicle Reserve Fund $4,000 $4,000 $4,000 2 3 $15,000 $10,000 $15,000 3 EMS Equipment and Rescue Tool Reserve Fund $22,000 $22,000 $22,000 3 4 $0 $0 $0 4 Facilities and Property Reserve Fund $0 $0 $0 4 5 $10,000 $15,000 $2,000 5 Communications and Data Systems Reserve Fund $15,500 $15,500 $15,500 5 6 $25,000 $25,000 $30,000 6 PPE/SCBA Systems Reserve Fund $59,000 $59,000 $39,000 6 7 $0 $0 $0 7 Facility Furnishings & Equipment Reserve Fund $0 $0 $0 7 8 $165,597 $200,000 $167,000 Sub-Total $150,500 $150,500 $130,500 8 9 9 9 10 $130,000 $130,000 $150,000 10 General Operating Contingency $175,000 $175,000 $175,000 10 11 11 11 12 12 12 13 13 13 14 14 14 15 15 15 16 16 16 17 17 17 18 18 18 19 19 19 20 20 20 21 21 21 22 22 22 23 23 23 24 24 24 25 25 25 26 26 26 27 27 27 28 28 28 29 29 29 30 30 30 31 $0 $0 31 Ending balance (prior years) 31 32 $500,000 32 UNAPPROPRIATED ENDING FUND BALANCE $530,000 $530,000 $530,000 32 33 $461,194 $530,000 $817,000 33 TOTAL REQUIREMENTS $855,500 $855,500 $835,500 33 150-504-031 (Rev 12/09) 27

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Pumper Tender (Engine 111)

Major Apparatus Reserve Fund This reserve funds the purchase of new or replacement major fire apparatus including fire engines, water tenders, wildland engines, and rescue vehicles. The fund also supports major repairs or reconfiguration of apparatus. The Apparatus Committee annually reviews the replacement schedule and makes recommendations to the fire chief.

Fire service safety standards (NFPA) suggest that tires be replaced at seven (7) year intervals regardless of tread wear. We have forecasted tire replacements for the next six (6) years in this budget.

A contribution of $50,000 is being proposed for this fund. This is a decrease of $60,000 from the previous budget.

An expenditure of $15,100 is being proposed for a grant match. In 2014 a grant was submitted to replace Water Tender 111. If this grant is received in this fiscal year this $15,100 will be our match to the federal share.

Estimated Original Life Replacement Year Vehicle/Item Description Unit # Replacement Cost Expectancy Schedule Cost Tire Replacement RH110 7 Years $2,000 2015/16 Tire Replacement WT111 7 Years $4,000 2016/17 Tire Replacement R111 7 Years $2,400 2017/18 Tire Replacement E110 7 Years $3,000 2019/20 1999 E-One Pumper/Tender E115 $170,000 21 Years $600,000 2020/21 2012 Ford F-350 Light Rescue R110 $110,000 10 Years $70,000 2022/23 1996 Braun Rehab Unit RH110 $150,000 28 Years $145,000 2024/25 2003 Freightliner Water Tender WT110 $191,000 25 Years $400,000 2028/29 2008 Ford F-550 Rescue R111 $172,000 20 Years $250,000 2028/29 2005 Ford F-550 Wildland Engine B110 $82,000 25 Years $150,000 2030/31 2010 Pierce Pumper E110 $430,000 22 Years $650,000 2032/33

Historical Data Budget for Next Year 2015/2016 Actual Adopted Budget DESCRIPTION Proposed By Approved By Adopted By Second Preceding First Preceding This Year RESOURCES AND REQUIREMENTS Budget Officer Budget Committee Governing Body Year 2012/2013 Year 2013/2014 2014/2015 RESOURCES 1 $0 $0 $0 1. Cash on hand* (cash basis) or $0 $0 $0 1 2 $306,088 $386,720 $24,268 2. Working Capital (accrual basis) $2,416 $2,416 $2,416 2 3 $0 $0 $0 3. Previously levied taxes estimated to be received $0 $0 $0 3 4 $33 $20 $5 4. Interest $5 $5 $5 4 5 $90,597 $130,000 $110,000 5. Transferred in from other funds $50,000 $50,000 $50,000 5 6 $0 $107,000 $0 6 Interfund Loan Transfer $0 $0 $0 6 7 7 7 8 8 8 9 $396,718 $623,740 $134,273 9. Total Resources, except taxes to be levied $52,421 $52,421 $52,421 9 10 $0 10. Taxes estimated to be received $0 $0 $0 10 11 $0 $0 11. Taxes collected in year levied 11 12 $396,718 $623,740 $134,273 TOTAL RESOURCES $52,421 $52,421 $52,421 12 REQUIREMENTS 1 $0 $0 $0 1 New Rescue and Associated Equipment $0 $0 $0 1 2 $9,998 $0 $0 2 Upgrade of Water Tender $0 $0 $0 2 3 $0 $618,785 $19,313 3 Pumper/Tender and Associated Equipment $0 $0 $0 3 4 $0 $0 $3,500 4 Major Apparatus Tire Replacement $0 $0 $0 4 5 $0 $0 $109,140 5 Debt Service (+ Interest) $0 $0 $0 5 6 $0 $0 $0 6 Capital Purchase $15,100 $15,100 $15,100 6 7 $0 $0 $0 7 Materials and Services $2,000 $2,000 $2,000 7 8 8 8 9 9 9 10 10 10 11 11 11 12 12 12 13 13 13 14 14 14 15 $386,720 $4,955 15 Ending Balance (prior years) 15 16 $2,320 16 RESERVED FOR FUTURE EXPENDITURE $35,321 $35,321 $35,321 16 17 $9,998 $618,785 $131,953 TOTAL REQUIREMENTS $17,100 $17,100 $17,100 17 *The balance of cash, cash equivalents and investments in the fund at the beginning of the budget year

Utility Vehicle Reserve Fund

This reserve funds the purchase of new or replacement utility vehicles. Future pick-up trucks will be replaced by the Light Rescue (R110) once its service life as a primary response unit has concluded. This concept creates an efficiency and savings for the Fire District by reducing the need for future purchases from this fund. The Apparatus Committee annually reviews the replacement schedule and makes recommendations to the fire chief.

The 2005 Chevrolet Tahoe is scheduled to be replaced in this fiscal year. This vehicle is 10 years old and has over 114,000 miles on it. It is being proposed to this replace this vehicle at a cost of $55,000 in this fiscal year.

A transfer in the amount of $4,000 is proposed for this fund. This is a decrease of $6,000 from the previous budget.

Estimated Replacement Vehicle Original Life Replacement Year Unit # Replacement Description Cost Expectancy Schedule Cost

2005 Chevrolet Tahoe U-112 $27,474 10 Years $55,000 2015/16 2008 Ford F-350 Pickup U-114 $38,000 12 Years $65,000 2020/21 2010 Ford F-350 Pickup U-113 $39,500 13 Years $80,000 2023/24 2014 Ford Explorer U-110 $46,424 12 Years $70,000 2026/27

Utility Vehicles

Historical Data Budget for Next Year 2015/2016 Actual Adopted Budget DESCRIPTION Proposed By Approved By Adopted By Second Preceding First Preceding This Year RESOURCES AND REQUIREMENTS Budget Officer Budget Committee Governing Body Year 2012/2013 Year 2013/2014 2014/2015 RESOURCES 1 $0 $0 $0 1. Cash on hand* (cash basis) or $0 $0 $0 1 2 $43,866 $68,943 $43,704 2. Working Capital (accrual basis) $52,572 $52,572 $52,572 2 3 $0 $0 $0 3. Previously levied taxes estimated to be received $0 $0 $0 3 4 $77 $37 $20 4. Interest $20 $20 $20 4 5 $25,000 $20,000 $10,000 5. Transferred in from other funds $4,000 $4,000 $4,000 5 6 6 6 7 7 7 8 8 8 9 $68,943 $88,980 $53,724 9. Total Resources, except taxes to be levied $56,592 $56,592 $56,592 9 10 $0 10. Taxes estimated to be received $0 $0 $0 10 11 $0 $0 11. Taxes collected in year levied 11 12 $68,943 $88,980 $53,724 TOTAL RESOURCES $56,592 $56,592 $56,592 12 REQUIREMENTS 1 $0 $46,424 $0 1 Replacement of U-110 (Fire Chief's Vehicle) $0 $0 $0 1 2 $0 $0 $0 2 Capital Purchase $55,000 $55,000 $55,000 2 3 $0 $0 $0 3 Materials and Services $0 $0 $0 3 4 4 4 5 5 5 6 6 6 7 7 7 8 8 8 9 9 9 10 10 10 11 11 11 12 12 12 13 13 13 14 14 14 15 $68,943 $42,556 15 Ending Balance (prior years) 15 16 $53,724 16 RESERVED FOR FUTURE EXPENDITURE $1,592 $1,592 $1,592 16 17 $0 $46,424 $0 TOTAL REQUIREMENTS $55,000 $55,000 $55,000 17 *The balance of cash, cash equivalents and investments in the fund at the beginning of the budget year

Major EMS Equipment & Rescue Tool Reserve Fund

This reserve fund includes the purchase of new or replacement major EMS and rescue equipment. These items include 12-lead cardiac monitors, mechanical CPR devices, and hydraulic rescue tools used to disentangle patients from wreckage.

The purchase of two 12 Lead Cardiac Monitors for a total of $56,000 are being proposed in this budget. This was scheduled to happen during the last fiscal year but was postponed due to the costs of the units being higher than expected.

A transfer in the amount of $22,000 is proposed for this fund. This is an increase of $7,000 from the previous budget.

Estimated Life Replacement Description Replacement Expectancy Schedule Cost 12 Lead Cardiac Monitors (#1&2) 10 Years $56,000 2015/16 Rescue Tool 15 Years $50,000 2017/18 12 Lead Cardiac Monitor (#3&4) 10 Years $70,000 2021/22 Mechanical CPR Device (#1) 12 Years $14,000 2022/23

FORM LB-11 RESERVE FUND Year this reserve fund will be reviewed to be continued or abolished. This fund is authorized and established by resolution / ordinance number RESOURCES AND REQUIREMENTS Date can not be more than 10 years after establishment. 1999/2000 #4 on (date) April 13, 2000 for the following specified purpose: Review Year: 2018 Purchase and/or upgrade of hydraulic rescue tools and EM S equipment. Major EMS Equipment & Estacada Rural Fire District No. 69 Rescue Tool Reserve Fund Historical Data Budget for Next Year 2015/2016 Actual Adopted Budget DESCRIPTION Proposed By Approved By Adopted By Second Preceding First Preceding This Year RESOURCES AND REQUIREMENTS Budget Officer Budget Committee Governing Body Year 2012/2013 Year 2013/2014 2014/2015 RESOURCES 1 $0 $0 $0 1 Cash on hand* (cash basis) or $0 $0 $0 1 2 $2,693 $17,694 $27,695 2 Working Capital (accrual basis) $42,821 $42,821 $42,821 2 3 $0 $0 $0 3 Previously levied taxes estimated to be received $0 $0 $0 3 4 $1 $1 $5 4 Interest $5 $5 $5 4 5 $15,000 $10,000 $15,000 5 Transferred in from other funds $22,000 $22,000 $22,000 5 6 6 6 7 7 7 8 8 8 9 $17,694 $27,695 $42,700 9 Total Resources, except taxes to be levied $64,826 $64,826 $64,826 9 10 $0 10 Taxes estimated to be received $0 $0 $0 10 11 $0 $0 11 Taxes collected in year levied 11 12 $17,694 $27,695 $42,700 TOTAL RESOURCES $64,826 $64,826 $64,826 12 REQUIREMENTS 1 $0 $0 $40,000 1 Capital Purchase $56,000 $56,000 $56,000 1 2 $0 $0 $0 2 Materials and Services $0 $0 $0 2 3 3 3 4 4 4 5 5 5 6 6 6 7 7 7 8 8 8 9 9 9 10 10 10 11 11 11 12 12 12 13 13 13 14 14 14 15 $17,694 $27,695 15 Ending Balance (prior years) 15 16 $2,700 16 RESERVED FOR FUTURE EXPENDITURE $8,826 $8,826 $8,826 16 17 $0 $0 $40,000 TOTAL REQUIREMENTS $56,000 $56,000 $56,000 17 *The balance of cash, cash equivalents and investments in the fund at the beginning of the budget year

Facilities and Property Reserve Fund

This reserve fund is used to procure and perform site preparation of property, to cover costs associated with the construction of a new fire station and to fund repairs to existing facilities. The Fire District attempted to pass two bonds in 2012. Both bond attempts failed. Funds from this reserve have been used during last few years to make repairs to the main fire station. Additional electrical and plumbing repairs are needed.

No contributions are being proposed for this fund during this fiscal year. It is being proposed that $50,000 be allocated for repairs to the current stations in the event that a major repair is needed. It is also being proposed that the remaining $478,599 be allocated to Capital Purchases in the event a bond passes in May of 2016 for a fire station replacement.

Estacada Main Fire Station (110)

Historical Data Budget for Next Year 2015/2016 Actual Adopted Budget DESCRIPTION Proposed By Approved By Adopted By Second Preceding First Preceding This Year RESOURCES AND REQUIREMENTS Budget Officer Budget Committee Governing Body Year 2012/2013 Year 2013/2014 2014/2015 RESOURCES 1 $0 $0 $0 1. Cash on hand* (cash basis) or $0 $0 $0 1 2 $595,058 $552,839 $437,819 2. Working Capital (accrual basis) $528,559 $528,559 $582,559 2 3 $0 $0 $0 3. Previously levied taxes estimated to be received $0 $0 $0 3 4 $54 $48 $41 4. Interest $40 $40 $40 4 5 $0 $0 $0 5. Transferred in from City of Estacada $0 $0 $0 5 6 $0 $0 $109,140 6 Repayment for Interfund Loan (+ Interest) $0 $0 $0 6 7 7 7 8 8 8 9 $595,112 $552,887 $547,000 9 Total Resources, except taxes to be levied $528,599 $528,599 $528,599 9 10 $0 10 Taxes estimated to be received $0 $0 $0 10 11 $0 $0 11 Taxes collected in year levied 11 12 $595,112 $552,887 $547,000 TOTAL RESOURCES $528,599 $528,599 $528,599 12 REQUIREMENTS 1 $42,273 $0 $0 1 Site Preparation & Building Costs $0 $0 $0 1 2 $0 $0 $0 2 Capital Purchases $478,599 $487,599 $487,599 2 3 $0 $0 $75,000 3 Building Repairs $0 $0 $0 3 4 $0 $107,000 $0 4 Transfer to Major App. Reserve Fund (Interfund Loan) $0 $0 $0 4 5 $0 $0 $0 5 Materials and Services $50,000 $50,000 $50,000 5 6 6 6 7 7 7 8 8 8 9 9 9 10 10 10 11 11 11 12 12 12 13 13 13 14 14 14 15 $552,839 $445,887 15 Ending balance (prior years) 15 16 $472,000 16. RESERVED FOR FUTURE EXPENDITURE $0 $0 $0 16 17 $42,273 $107,000 $75,000 TOTAL REQUIREMENTS $528,599 $537,599 $537,599 17 *The balance of cash, cash equivalents and investments in the fund at the beginning of the budget year

Communications and Data Systems Reserve Fund

This fund is for the purchase of new or replacement radio systems, mobile data computer systems, and computer server systems. Most of our communications equipment has been purchased with grant funding in the past. It is projected that these grant opportunities will become scarce in the future. This reserve fund helps the Fire District plan for these future needs.

No expenses are proposed from this reserve fund during this fiscal year.

A transfer in the amount of $15,500 is proposed for this fund. This is an increase of $13,500 from the previous budget. This increase was planned as part of a schedule to contribute the correct amount to fund the replacement of equipment in the 2020/21 budget.

Estimated Purchase Life Replacement Description Replacement Year Expectancy Schedule Cost 2010 6 - Mobile Data Computers 7 Years $51,000 2017/18 2013 5 - Mobile Data Computers 6 Years $22,000 2019/20 2012 Computer Server System 8 Years $33,000 2020/21 2017 6 - Mobile Data Computers 6 Years $12,000 2023/24 2019 5 - Mobile Data Computers 6 Years $24,000 2025/26

2010/2011 #1 on (date) June 9, 2011 for the following specified purpose: Review Year: 2021 Purchase and/or upgrade of communications and data systems. Communication & Data Systems Estacada Rural Fire District No. 69 Reserve Fund Historical Data Budget for Next Year 2015/2016 Actual Adopted Budget DESCRIPTION Proposed By Approved By Adopted By Second Preceding First Preceding This Year RESOURCES AND REQUIREMENTS Budget Officer Budget Committee Governing Body Year 2012/2013 Year 2013/2014 2014/2015 RESOURCES 1 $0 $0 $0 1. Cash on hand* (cash basis) or $0 $0 $0 1 2 $20,000 $10,249 $7,790 2. Working Capital (accrual basis) $4,044 $4,044 $4,044 2 3 $0 $0 $0 3. Previously levied taxes estimated to be received $0 $0 $0 3 4 $0 $0 $5 4. Interest $5 $5 $5 4 5 $10,000 $15,000 $2,000 5. Transferred in from other funds $15,500 $15,500 $15,500 5 6 6 6 7 7 7 8 8 8 9 $30,000 $25,249 $9,795 9 Total Resources, except taxes to be levied $19,549 $19,549 $19,549 9 10 $0 10 Taxes estimated to be received $0 $0 $0 10 11 $0 $0 11 Taxes collected in year levied 11 12 $30,000 $25,249 $9,795 TOTAL RESOURCES $19,549 $19,549 $19,549 12 REQUIREMENTS 1 $19,751 $0 $0 1 Replace Server and Netw ork Systems $0 $0 $0 1 2 $0 $17,200 $0 2 Transfer to General Fund for Grant Match $0 $0 $0 2 3 $0 $0 $6,000 3 Softw are/Hardw are Upgrades $0 $0 $0 3 4 $0 $0 $0 4 Captial Purchases $0 $0 $0 4 5 $0 $0 $0 5 Materials and Services $0 $0 $0 5 6 6 6 7 7 7 8 8 8 9 9 9 10 10 10 11 11 11 12 12 12 13 13 13 14 14 14 15 $10,249 $8,049 15 Ending balance (prior years) 15 16 $3,795 16 RESERVED FOR FUTURE EXPENDITURE $19,549 $19,549 $19,549 16 17 $19,751 $17,200 $6,000 TOTAL REQUIREMENTS $0 $0 $0 17 *The balance of cash, cash equivalents and investments in the fund at the beginning of the budget year

Personal Protective Equipment (PPE) and Self-Contained Breathing Apparatus (SCBA) Systems

Reserve Fund

This reserve fund is for the purchase of new or replacement personal protective equipment (firefighting gear) and self-contained breathing apparatus systems (air packs and compressors). All of these items have been purchased with grant funding in the past. It is projected that these grant opportunities may become unavailable in the future. This reserve fund helps the Fire District plan for future needs.

The Fire District is currently working with other fire service agencies in Clackamas County to explore the possibility of seeking a joint grant to fund the purchase of SCBA.

A purchase of 12 sets of Personal Protective Equipment (PPE) are proposed this fiscal year at an expense of $24,000 to replace PPE that has reached the end of it useable life.

A transfer of $30,000 is being proposed for this fund. An expenditure of $24,000 is proposed for this fiscal year to replace 12 sets of turnouts that were purchased in 2005 and have reached the end of their life expectancy.

Estimated Original Life Replacement Year Description Replacement Cost Expectancy Schedule Cost 2005 Personal Protective $12,000 10 Years $24,000 2015/16 Equipment (12 Firefighters) 2007 Personal Protective $50,000 10 Years $125,000 2016/17 Equipment (50 Firefighters) 2005 Self-Contained Breathing $150,000 15 Years $160,000 2019/20 Apparatus (21 Units)

Live Fire40 Training

Historical Data Budget for Next Year 2015/2016 Actual Adopted Budget DESCRIPTION Proposed By Approved By Adopted By Second Preceding First Preceding This Year RESOURCES AND REQUIREMENTS Budget Officer Budget Committee Governing Body Year 2012/2013 Year 2013/2014 2014/2015 RESOURCES 1 $0 $0 $0 1. Cash on hand* (cash basis) or $0 $0 $0 1 2 $20,000 $45,001 $70,101 2. Working Capital (accrual basis) $100,101 $100,101 $100,101 2 3 $0 $0 $0 3. Previously levied taxes estimated to be received $0 $0 $0 3 4 $1 $0 $5 4. Interest $0 $0 $0 4 5 $25,000 $25,000 $30,000 5. Transferred in from other funds $59,000 $59,000 $39,000 5 6 6 6 7 7 7 8 8 8 9 $45,001 $70,001 $100,106 9 Total Resources, except taxes to be levied $159,101 $159,101 $139,101 9 10 $0 10 Taxes estimated to be received $0 $0 $0 10 11 $0 $0 11 Taxes collected in year levied 11 12 $45,001 $70,001 $100,106 TOTAL RESOURCES $159,101 $159,101 $139,101 12 REQUIREMENTS 1 $0 $0 $0 1 Capital Purchases $24,000 $24,000 $24,000 1 2 $0 $0 $0 2 Materials and Services $0 $0 $0 2 3 3 3 4 4 4 5 5 5 6 6 6 7 7 7 8 8 8 9 9 9 10 10 10 11 11 11 12 12 12 13 13 13 14 14 14 15 $45,001 $70,001 15 Ending balance (prior years) 15 16 $100,106 16 RESERVED FOR FUTURE EXPENDITURE $135,101 $135,101 $115,101 16 17 $0 $0 $0 TOTAL REQUIREMENTS $24,000 $24,000 $24,000 17 *The balance of cash, cash equivalents and investments in the fund at the beginning of the budget year

Facility Furnishings and Equipment Reserve Fund

This reserve fund was established to purchase new furnishings and equipment for a new fire station. Some of the items that may be purchased are tables, chairs, desks, and beds. The law has recently changed and allows for these types of expenses to be covered by a new fire station bond. No funds are being added to this reserve and the entire amount was allocated and spent for furniture replacement in FY 2014/15.

FORM LB-11 RESERVE FUND Year this reserve fund will be reviewed to be continued or abolished. This fund is authorized and established by resolution / ordinance number RESOURCES AND REQUIREMENTS Date can not be more than 10 years after establishment. 2010/2011 #3 on (date) June 9, 2011 for the following specified purpose: Review Year: 2021 Purchase and/or upgrade of furninshings and equipment. Facility Furnishings & Equipment Estacada Rural Fire District No. 69 Reserve Fund Historical Data Budget for Next Year 2015/2016 Actual Adopted Budget DESCRIPTION Proposed By Approved By Adopted By Second Preceding First Preceding This Year RESOURCES AND REQUIREMENTS Budget Officer Budget Committee Governing Body Year 2012/2013 Year 2013/2014 2014/2015 RESOURCES 1 $0 $0 $0 1. Cash on hand* (cash basis) or $0 $0 $0 1 2 $17,000 $1,179 $1,280 2. Working Capital (accrual basis) $0 $0 $0 2 3 $0 $0 $0 3. Previously levied taxes estimated to be received $0 $0 $0 3 4 $0 $0 $0 4. Interest $0 $0 $0 4 5 $0 $0 $0 5. Transferred in from other funds $0 $0 $0 5 6 6 6 7 7 7 8 8 8 9 $17,000 $1,179 $1,280 9 Total Resources, except taxes to be levied $0 $0 $0 9 10 $0 10 Taxes estimated to be received $0 $0 $0 10 11 11 Taxes collected in year levied 11 12 $17,000 $1,179 $1,280 TOTAL RESOURCES $0 $0 $0 12 REQUIREMENTS 1 $15,821 $913 $1,280 1 Funiture Replacement $0 $0 $0 1 2 2 2 3 3 3 4 4 4 5 5 5 6 6 6 7 7 7 8 8 8 9 9 9 10 10 10 11 11 11 12 12 12 13 13 13 14 14 14 15 $1,179 $266 15 Ending balance (prior years) 15 16 -$1 16 RESERVED FOR FUTURE EXPENDITURE $0 $0 $0 16 17 $15,821 $913 $1,280 TOTAL REQUIREMENTS $0 $0 $0 17 *The balance of cash, cash equivalents and investments in the fund at the beginning of the budget year

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Appendix A Expenditure Line Item Descriptions

Personal Services Category  Wages are listed for each position (also see Appendix B).  Extra Wages – This includes all overtime including minimum staffing coverage. The Board of Directors continues to negotiate with the Bargaining Unit. The Board of Directors intends to increase administrative wages in the next fiscal year. The increase in this line item is to allow for these increases as well as the projected increase in minimum staffing overtime.  Retirement – Public Employee Retirement System (PERS)/Oregon Public Service Retirement Plan (OPSRP) contributions.  Workers Compensation – Contribution to fund this program that covers both career and volunteer personnel.  FICA – Social Security and Medicare contributions.  Tri-Met Tax  Volunteer Program – Length of Service Award Program (LOSAP), mileage reimbursement at .14/mile, tuition reimbursement, retention program, and the student firefighter program.  Volunteer Insurance (Life, Accident, Death & Disability) – Additional coverage for volunteer members should they become injured or disabled. This provides on and off duty coverage.  Career Insurance (Medical/Vision/Life) – Costs for providing these benefits for career staff.  Career Insurance (Dental) – Costs for providing this benefit for career staff.  Physical Exams/EAP – The Fire District provides annual and initial physical exams, medical reviews, annual hearing tests and immunizations for all volunteers and career staff. This line item also pays for background checks and the Employee Assistance Program (EAP).  Unemployment – This was a self-insured program. With the possibility of paying out unemployment at the end of the SAFER grant funding in February 2015, the Fire District joined a pool of other special districts.

Materials and Services Category  Election Expenses – Pays for Board elections, bond elections and information materials.  Office Supplies/Equipment – General office supplies and equipment, postage, copiers.  Insurance (Building/Equipment/Apparatus) – Insurance for the listed items.  Professional Fees – Lawyers, auditors, accounting consultants, payroll services, medical director, planning and consulting costs.  Apparatus and Equipment Maintenance – This covers the maintenance and testing of all apparatus and associated equipment (excludes building maintenance items).  Gas, Fuels & Lubricants – Gas, diesel, and oil to operate apparatus and tools. This includes furnace oil to heat the main station.  Radio Equipment/Maintenance – For the purchase and maintenance of portable and mobile radios, voice pagers and station radios systems (radios, power supplies, antennas).  Building Maintenance – This line item covers all station maintenance supplies (soaps, paper products, etc.) as well as many maintenance projects, repairs and improvements.  Utilities – City services (water/sewer), electricity, telephones, cell phones, and cable/satellite TV services.  Training (Classes/Recertification/Travel) – All items related to fire, rescue, emergency medical services and administrative training.

 Dispatch Services/Radios Systems – Dispatch services and radio system infrastructure.  Subscriptions/Dues/Annual-Fees – Association membership dues and fees. Publication subscriptions.  Medical Supplies – All medical supplies used for providing Emergency Medical Service.  General Operating Expenses – These are items that are not categorized into other line items within Materials & Services.  Training Supplies and Maintenance – All training aids and supplies purchased and maintained to accomplish the mission of the Training Division.  Personal Protective Equipment – Repair and replacement of individual items (gloves, hoods, helmets, passport tags and shields). Used to purchase equipment for new recruits when they cannot be fitted with existing inventory.  Fire Prevention/Public Education/Public Relations– Used to purchase all fire prevention and life safety educational materials and supplies needed to carry out the mission of the Fire Prevention Division. Additional funds have been placed in here to assist with providing First Aid and CPR classes for the community.  Support Services Equipment and Supplies – Used to purchase items used by Fire Corps to provide support services for the Fire District. Rehab supplies are also purchased with these funds.  Grant Funded Equipment – Any grant funded items that do not fall into the Capital Outlay Fund (over $5,000). These are not capital assets.  Grant Funded Services/Training – Any grant funded items that are a service or training. These are not capital assets.  Firefighting Equipment and Maintenance – Examples of items would be foam, hand tools, and chain saws. Anything that does not fall within another category (i.e. radios, technical rescue equipment, fire hose & appliances). Special Rescue Equipment and Maintenance has been added to this line item in FY 2015/16  Fire Hose & Appliances – Eliminated in FY 2012/13.  Shop Equipment – Combined with Apparatus Maintenance in FY 2013/14.  Furniture Replacement – Replacement of chairs, tables, desks, beds and storage lockers.  Special Rescue Equipment –This line item has been combined with Firefighting Equipment and Maintenance line item in FY 2015/16  Banquet – These funds are used to provide an annual awards/appreciation banquet for Fire District personnel.  Uniforms – This funds the uniform replacement program. All uniforms are property of the Fire District and must be surrendered when replaced or when personnel leave the department.  EMS Training, Certification and Recertification – Combined with Training line item in this proposed budget.  Health, Wellness & Safety Programs – This funds the safety and wellness program. It also funds the replacement and repair of exercise equipment.  Information Systems –This line item covers all information technology (IT) costs. These include costs related to the purchase and renewal of software and hardware (desktops, laptops, mobile data computers, servers, routers, firewalls, wired and wireless network systems). It also includes service charges and fees for DSL and air cards.

Capital Outlay Category  Thermal Imaging Cameras – These devices aid firefighters in finding victims in smoke filled rooms where visibility is poor. They can also be used to hot spots in fires and find victims that have wandered away from accident scenes or into difficult terrain by viewing heat their signatures.  Mobile Data Computers – MDC’s allow personnel and dispatchers to communicate information that many times cannot be transmitted over the radio by voice. They also provide mapping information and pre-incident plans. Many internet resources are available to provide information to assist with decision making while mitigating emergency incidents.  Grant Match – This line is here to provide a place for the Fire District to provide matching funds when purchasing capital assets. Most grants now require at least a 5% match by awardees.  Grants – The actual grant funds, minus the match, appear in this category. Grants are no longer included in the budget unless it has been officially awarded.

Reserve Fund Transfers  Major Apparatus Reserve Fund – This reserve funds the purchase of new or replacement major fire apparatus including fire engines, water tenders, wildland engines, and rescue vehicles.  Utility Vehicle Reserve Fund – This reserve funds the purchase of new or replacement utility vehicles.  EMS Equipment and Rescue Tool Reserve Fund – This reserve funds the purchase of a major EMS equipment and new or replacement hydraulic rescue tool systems. EMS equipment may include ECG monitors, mechanical CPR devices and other items as technology progresses. Hydraulic rescue tools are used to disentangle patients from wreckage.  Facilities and Property Reserve Fund – This reserve fund is used to procure and perform site preparation of the property and to cover costs associated with the construction of a new fire station.  Communications & Data Systems Reserve Fund – This reserve funds the purchase of new or replacement radio systems, mobile data computer systems, and computer server systems.  PPE/SCBA Systems Reserve Fund – This reserve funds the purchase of new or replacement personal protective equipment (firefighting gear) and self-contained breathing apparatus systems (air packs and compressors).  Facility Furnishings & Equipment Reserve Fund – This reserve funds has been fully allocated and expended in FY 2014/15. No further contributions will be made to this fund.

General Operating Contingency – A budgetary account used to appropriate resources that can be used to address events or service needs that were unanticipated during budget development. The balance in the general operating contingency becomes part of the net working capital to begin the next following fiscal year.

Unappropriated Ending Fund Balance – An amount set aside in the budget to be used as cash carry over for the following year’s budget, providing a cash resource until tax money is received in November. During a fiscal year, state law prohibits transfers from this account except in the event of calamity or natural disaster.

Appendix B 2014/2015 Salaries

Name Position Salary Bob Morrisey Fire Chief $99,850 Richard Anderson Division Chief – Support Services $92,000 Jason Crowe Division Chief – Emergency $92,000 Services Scott Kline Fire Marshal (P/T) $30,000 Chris James Captain / Training Coordinator $92,633 Bruce Courtain Shift Lieutenant $82,800 Steve Kent Shift Lieutenant $82,800 Don Ireland Shift Engineer $73,564 Ron Schmitt Shift Engineer $69,964 Dale Clarke Shift Engineer $71,134 Brooke Brown Shift Engineer $69,631 Stephanie Wittenberg Administrative Manager $52,466 Rodonna Demeter Administrative Clerk (P/T) $25,000

*These wages are reflective of wages on Jun 30,2015 and the Board of Directors continues to negotiate with the Bargaining Unit. The Board of Directors intends to increase administrative wages in the next fiscal year.

Appendix C Affidavit of Publications

Appendix D Resolution 2015-01

Appendix E LB-50 Notice of Property Tax and Certification of Intent to Impose a Tax, Fee, Assessment or Charge on Property