NCFCR Board of Fire Commisioners Final Budget Hearing for 2019

NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT

BOARD OF FIRE COMMISSIONERS FINAL BUDGET HEARING FOR 2019-2020 BUDGET Thursday, September 26, 2019 – 5:30 P.M 1885 Veterans Park Drive  Naples, Florida  34109

AGENDA (FINAL) 1. Call to Order

2. Pledge of Allegiance

3. Discussion of Rolled Back Rate Necessary to Fund Budget and Purpose for Which Ad Valorem Revenue May be Increased

4. Review of Final Budgets for General Fund, Impact Fee Fund and Inspection/Plan Review Fee Fund Budgets for the Fiscal Year Ending September 30, 2020

5. Adoption of Millage Rate for the North Naples Service Delivery Area by Resolution 19-021 - (1.000 mil)

6. Adoption of Millage Rate for the Big Corkscrew Island Service Delivery Area by Resolution 19-022 – (3.750 mils)

7. Adoption of Impact Fee Rates for the North Collier Fire Control and Rescue District by Resolution 19-023

8. Adoption of Final General Fund Budget for the North Naples Service Delivery Area by Resolution 19-024

9. Adoption of Final General Fund Budget for the Big Corkscrew Island Service Delivery Area by Resolution 19-025

10. Adoption of Final Impact Fee Fund Budget for the North Collier Fire Control and Rescue District by Resolution 19-026

11. Adoption of Final Inspection/Plan Review Fee Fund Budget for the North Collier Fire Control and Rescue District by Resolution 19-027

12. Comments by Commission and Public

13. Adjournment Page 1 of 1

North Collier Fire Control and Rescue District Board of Fire Commissioners FINAL BUDGET HEARING

AGENDA ITEM 3

Meeting Date: September 26, 2019 Prepared By: Chief Financial Officer Ben Van Klingeren Date Prepared: September 20, 2018 Subject: Discussion of Rolled Back Rate Necessary to Fund Budget and Purpose for Which Ad Valorem Revenue May be Increased

Objective: Satisfy the Florida Department of Revenue requirement to discuss the rolled back rate and the reasons ad valorem tax revenues are increasing as the first item of business at the Final Budget Hearing for budget for fiscal year ending September 30, 2020 in compliance with Section 200.065(2)(e)1 F.S.

Background Information: Pursuant to the Florida Department of Revenue Property Tax Oversight and Truth in Millage (“TRIM”) requirements, the first item discussed by a taxing authority at both the Tentative Budget Hearing and the Final Budget Hearing is the rolled back rate and the reasons ad valorem tax revenues are increasing.

The roll back rate is defined as the rate at which the current tax base would produce the same taxes levied as the previous year, excluding current year new taxable value.

The General Fund Budget presented for Board approval at the Final Hearing reflects the current millage rate per Board direction:

Current millage rates of 1 in the North Naples Service Delivery Area and 3.5 in the Big Corkscrew SDA.

The current year rolled-back rate for the North Naples SDA is 0.9697 (see Attachment 1 – Certification of Taxable Value – North Naples - Form DR-420, line 16). The proposed millage rates as a percent change of the rolled back rate 3.12% (line 27).

The current year rolled-back rate for the Big Corkscrew SDA is 3.36630 (see Attachment 2 – Certification of Taxable Value – Big Corkscrew - Form DR-420, line 16). The proposed millage rates as a percent change of the rolled back rate 11.40% (line 27).

Ad valorem revenues are increasing because the taxable property value in each service delivery area increased more than the increase in the proposed millage rate over the rolled-back rate. The increase in ad valorem taxes is needed to fund the operation of the District.

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Attachments: Attachment 1: Certification of Taxable Value (Form DR 420) – North Naples SDA Attachment 2: Certification of Taxable Value (Form DR 420) – Big Corkscrew Island SDA

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ATTACHMENT 1 Reset Form Print Form DR-420 R. 5/12 CERTIFICATION OF TAXABLE VALUE Rule 12D-16.002 Florida Administrative Code Effective 11/12

Year : 2019 County : COLLIER Principal Authority : Taxing Authority :

SECTION I : COMPLETED BY PROPERTY APPRAISER 1. Current year taxable value of real property for operating purposes $ 33,203,156,176 (1) 2. Current year taxable value of personal property for operating purposes $ 816,898,452 (2) 3. Current year taxable value of centrally assessed property for operating purposes $ 119,470 (3) 4. Current year gross taxable value for operating purposes (Line 1 plus Line 2 plus Line 3) $ 34,020,174,098 (4) Current year net new taxable value (Add new construction, additions, rehabilitative 5. improvements increasing assessed value by at least 100%, annexations, and tangible $ 562,333,482 (5) personal property value over 115% of the previous year's value. Subtract deletions.)

6. Current year adjusted taxable value (Line 4 minus Line 5) $ 33,457,840,616 (6) 7. Prior year FINAL gross taxable value from prior year applicable Form DR-403 series $ 32,444,606,436 (7) Does the taxing authority include tax increment financing areas? If yes, enter number 8. YES NO Number (8) of worksheets (DR-420TIF) attached. If none, enter 0 0 Does the taxing authority levy a voted debt service millage or a millage voted for 2 Number 9. years or less under s. 9(b), Article VII, State Constitution? If yes, enter the number of YES ✔ NO (9) DR-420DEBT, Certification of Voted Debt Millage forms attached. If none, enter 0 0 Property Appraiser Certification I certify the taxable values above are correct to the best of my knowledge. SIGN Signature of Property Appraiser: Date : HERE Electronically Certified by Property Appraiser 6/27/2019 11:19 AM SECTION II : COMPLETED BY TAXING AUTHORITY If this portion of the form is not completed in FULL your taxing authority will be denied TRIM certification and possibly lose its millage levy privilege for the tax year. If any line is not applicable, enter -0-. Prior year operating millage levy (If prior year millage was adjusted then use adjusted 10. per $1,000 (10) millage from Form DR-422) 1.0000 11. Prior year ad valorem proceeds (Line 7 multiplied by Line 10, divided by 1,000) $ 32,444,606 (11)

Amount, if any, paid or applied in prior year as a consequence of an obligation measured by a 12. $ (12) dedicated increment value (Sum of either Lines 6c or Line 7a for all DR-420TIF forms) 0

13. Adjusted prior year ad valorem proceeds (Line 11 minus Line 12) $ 32,444,606 (13) 14. Dedicated increment value, if any (Sum of either Line 6b or Line 7e for all DR-420TIF forms) $ 0 (14) 15. Adjusted current year taxable value (Line 6 minus Line 14) $ 33,457,840,616 (15) 16. Current year rolled-back rate (Line 13 divided by Line 15, multiplied by 1,000) 0.9697 per $1000 (16) 17. Current year proposed operating millage rate 1.0000 per $1000 (17) Total taxes to be levied at proposed millage rate (Line 17 multiplied by Line 4, divided (18) 18. by 1,000) $ 34,020,174

Continued on page 2 NORTHNNF/NORTH NAPLES COLLIER FIRE CONTROL FIRE CONTROL DIST AND RESCUE DISTRICT

2019✔ DR-420 R. 5/12 Page 2 County Independent Special District TYPE of principal authority (check one) 19. (19) Municipality Water Management District

Applicable taxing authority (check one) Principal Authority Dependent Special District 20. (20) MSTU Water Management District Basin

21. Is millage levied in more than one county? (check one) Yes No (21)

DEPENDENT SPECIAL DISTRICTS AND MSTUs STOP HERE - SIGN AND SUBMIT

22. Enter the total adjusted prior year ad valorem proceeds of the principal authority, all dependent special districts, and MSTUs levying a millage. (The sum of Line 13 from all DR-420 $ (22)

forms) 23. Current year aggregate rolled-back rate (Line 22 divided by Line 15, multiplied by 1,000) per $1,000 (23) 24. Current year aggregate rolled-back taxes (Line 4 multiplied by Line 23, divided by 1,000) $ (24) Enter total of all operating ad valorem taxes proposed to be levied by the principal 25. taxing authority, all dependent districts, and MSTUs, if any. (The sum of Line 18 from all $ (25) DR-420 forms)

26. Current year proposed aggregate millage rate (Line 25 divided by Line 4, multiplied per $1,000 (26) by 1,000) Current year proposed rate as a percent change of rolled-back rate (Line 26 divided by 27. % (27) Line 23, minus 1, multiplied by 100)

First public Date : Time : Place : budget hearing

I certify the millages and rates are correct to the best of my knowledge. Taxing Authority Certification The millages comply with the provisions of s. 200.065 and the provisions of either s. 200.071 or s. 200.081, F.S. S I Signature of Chief Administrative Officer : Date : G Electronically Certified by Taxing Authority 7/11/2019 1:13 PM N Title : Contact Name and Contact Title : Ben Van Klingeren, CHIEF FINANCIAL OFFICER ELOY RICARDO, FIRE CHIEF H E Mailing Address : Physical Address : R 1885 Veterans Park Drive 1885 Veterans Park Drive E City, State, Zip : Phone Number : Fax Number : Naples, FL 34109 239-207-7724 239-597-7082

Instructions on page 3

1885 Veterans Park Drive,34,020,174 Naples, FL 34109 9/12/20195:30 PM EST 32,444,6063.12 ✔ 0.96971.0000 32,989,363 Reset Form Print Form DR-420 R. 5/12 CERTIFICATION OF TAXABLE VALUE Rule 12D-16.002 Florida Administrative Code Effective 11/12

Year : 2019 County : COLLIER Principal Authority : Taxing Authority : BIG CORKSCREW FIRE CONTROL DIS BCF/NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT

SECTION I : COMPLETED BY PROPERTY APPRAISER 1. Current year taxable value of real property for operating purposes $ 1,831,638,130 (1) 2. Current year taxable value of personal property for operating purposes $ 50,441,106 (2) 3. Current year taxable value of centrally assessed property for operating purposes $ 0 (3) 4. Current year gross taxable value for operating purposes (Line 1 plus Line 2 plus Line 3) $ 1,882,079,236 (4) Current year net new taxable value (Add new construction, additions, rehabilitative 5. improvements increasing assessed value by at least 100%, annexations, and tangible $ 115,737,376 (5) personal property value over 115% of the previous year's value. Subtract deletions.)

6. Current year adjusted taxable value (Line 4 minus Line 5) $ 1,766,341,860 (6) 7. Prior year FINAL gross taxable value from prior year applicable Form DR-403 series $ 1,698,871,281 (7) Does the taxing authority include tax increment financing areas? If yes, enter number 8. YES ✔ NO Number (8) of worksheets (DR-420TIF) attached. If none, enter 0 0 Does the taxing authority levy a voted debt service millage or a millage voted for 2 Number 9. years or less under s. 9(b), Article VII, State Constitution? If yes, enter the number of YES ✔ NO (9) DR-420DEBT, Certification of Voted Debt Millage forms attached. If none, enter 0 0 I certify the taxable values above are correct to the best of my knowledge. Property Appraiser Certification SIGN Signature of Property Appraiser: Date : HERE Electronically Certified by Property Appraiser 6/27/2019 11:19 AM SECTION II : COMPLETED BY TAXING AUTHORITY If this portion of the form is not completed in FULL your taxing authority will be denied TRIM certification and possibly lose its millage levy privilege for the tax year. If any line is not applicable, enter -0-. Prior year operating millage levy (If prior year millage was adjusted then use adjusted 10. per $1,000 (10) millage from Form DR-422) 3.5000 per $1000 11. Prior year ad valorem proceeds (Line 7 multiplied by Line 10, divided by 1,000) $ 5,946,049 (11) per $1000 Amount, if any, paid or applied in prior year as a consequence of an obligation measured by a 12. $ (12) dedicated increment value (Sum of either Lines 6c or Line 7a for all DR-420TIF forms) 0

13. Adjusted prior year ad valorem proceeds (Line 11 minus Line 12) $ 5,946,049 (13) 14. Dedicated increment value, if any (Sum of either Line 6b or Line 7e for all DR-420TIF forms) $ 0 (14) 15. Adjusted current year taxable value (Line 6 minus Line 14) $ 1,766,341,860 (15) 16. Current year rolled-back rate (Line 13 divided by Line 15, multiplied by 1,000) 3.3663 (16) 17. Current year proposed operating millage rate 3.7500 (17) Total taxes to be levied at proposed millage rate (Line 17 multiplied by Line 4, divided (18) 18. by 1,000) $ 7,057,797

Continued on page 2 DR-420 R. 5/12 Page 2 County Independent Special District TYPE of principal authority (check one) 19. (19) Municipality Water Management District

Applicable taxing authority (check one) Principal Authority Dependent Special District 20. (20) MSTU Water Management District Basin

21. Is millage levied in more than one county? (check one) Yes No (21)

DEPENDENT SPECIAL DISTRICTS AND MSTUs STOP HERE - SIGN AND SUBMIT

22. Enter the total adjusted prior year ad valorem proceeds of the principal authority, all dependent special districts, and MSTUs levying a millage. (The sum of Line 13 from all DR-420 $ (22)

First public Date : Time : Place : budget hearing

H E Mailing Address : Physical Address : R E City, State, Zip : Phone Number : Fax Number :

Instructions on page 3

Ben Van Klingeren, Chief Financial Officer 1885 Veterans Park Drive,Drive7,057,797 Naples, FL 34109 ELOY9/12/20195:30Naples, PM RICARDO, FL EST 34109 FIRE CHIEF5,946,04911.40 239-597-7082239-207-77247/11/2019Electronically✔ 3.36633.7500 1:09 Certified PM6,335,643 by Taxing Authority

North Collier Fire Control and Rescue District Board of Fire Commissioners TENTATIVE BUDGET HEARING

AGENDA ITEM 4

Meeting Date: September 26, 2019 Prepared By: Chief Financial Officer Ben Van Klingeren Date Prepared: September 20, 2019 Subject: Review of Final General Fund, Impact Fee Fund and Inspection Fee Fund Budgets for the Fiscal Year Ending September 30, 2020

Objective: Review the 2019-2020 Tentative General Fund, Impact Fee Fund and Inspection Fee Fund Budgets so the tentative millage rates and impact fee rates can be adopted, and the tentative budgets can be adopted in accordance with statutory requirements.

Background Information: On July 10, 2019, the first (and only) budget workshop for the 2019-2020 fiscal year was held. In previous years, staff had provided the Board with multiple options consider and provide budgetary direction. However, staff provided the Board one proposed budget for all funds. These budgets already included reviews, justifications, and modifications (totaling $1,193,708 in the General Fund and ($45,519) in the Inspection Fee Fund. This summary was included as an attachment at Workshop #1.

General Fund Budget At Workshop #1, the Board directed staff to look further into the appropriateness of the millage rates, the addition of an associate medical director, the reserve line item (Apparatus), and the amount of General Fund reserves resulting from the budget summary. On September 12, 2019, the tentative budget hearing was held. Per Board direction, no revisions have been made to the General Fund.

Impact Fee Fund Budget Per Board direction, no revisions have been made to the Impact Fee Fund Budget presented at the July 10th Workshop. On September 12, 2019, the tentative budget hearing was held. Per Board direction, no revisions have been made to the Impact Fee Fund.

Inspection/Plan Review Fund Budget Per Board direction, no revisions have been made to the second draft of the Inspection/Plan Review Fee Fund Budget presented at the July 10th Workshop. On September 12, 2019, the tentative budget hearing was held. Per Board direction, no revisions have been made to the Inspection/Plan Review Fund.

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Considerations:

General Fund Budget: Prior drafts of the General Fund Budget did not reflect the Board approved cost allocation method. The General Fund Tentative Budget for 2019 -2020 does reflect cost allocations to each service delivery area as required by the District’s enabling legislation as explained in detail below.

Cost Allocation – The Board approved the following cost allocation methodology at the Tentative Budget Hearing (September 12th) and no further revisions were made to the Final Budget.

• One percentage is applied to all general fund costs (that is, all general fund costs are considered indirect). For the 2018-2019 year, those percentages are: o North Naples Service Delivery Area – 87.78% (18-19 percentage is 84.80%) o Big Corkscrew Service Delivery Area – 12.22% (18-19 percentage is 15.20%) • The percentage used is based on the average of the following data points: o Calls originating between the two service delivery areas . 1,551 (8.36%) BCSDA // 17,004 (91.64%) NNSDA o Taxable property value between the two service delivery areas . $1,766,341,860 (5.01%) BCSDA // $33,457,840,616 (94.99%) NNSDA o Current Year Ad Valorem Taxes (rec’d as of 8/31/19) . $5,742,677 (15.51%) BCSDA // $31,294,478 (84.49%) NNSDA o Population (based on 2015 Tindale-Oliver Impact Fee Study) . 29,296 (20%) BCSDA // 120,183 (80%) NNSDA • Calculation for 2019-2020 percentage: o Big Corkscrew SDA – 48.88% divided by 4 = 12.22% o North Naples SDA – 351.12% divided by 4 = 87.78%

Revenue: The Final Budget reflects the following revisions to the Tentative Budget (presented at the September 12th Tentative budget hearing):

1. $0 – n/a.

Total income budgeted for the 2019-2020 General Fund is $41,541,142 and reflects an increase of $2,239,485 (5.70%) as compared to the 2018-2019 budgeted income. The increase factors $1,080,000 in proceeds for a capital lease and ad valorem increases due to property value increases and a higher millage rate (in the BCSDA).

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Expenses: The Final Budget reflects the following revisions to the Tentative Budget (presented at the September 12th Tentative budget hearing):

1. $0 – n/a.

Total budgeted expenses are $41,230,183, which reflect an increase of $3,366,475 or 8.89% as compared to 2018-2019 total budgeted expenses. These increases include $724k in increased operating costs, $78,000 in debt service increases, $1.8 million in total capital outlay increases (including over $1 million in AED monitors). Personnel costs are actually $63k LESS than FY 18/19 budgeted amounts.

Ending cash reserves at 9-30-20 total $14,393,548 and reflect an addition of $310,959.

Impact Fee Fund Budget: Per Board direction, no changes were made to the original FY 19/20 Impact Fee Fund Budget.

Impact fee revenue for the district is based on current year receipts and known projects planned within the District. Budgeted revenue is 47% less than the amended 18-19 budget due to the anticipated decreases in impact fee receipts. Impact fee expenses are 91% less than the 18-19 budget due to the elimination of most capital projects (except for required debt service repayments and collection fees).

At 9-30-20, Impact Fee deferred revenue (cash reserves) totals $951,966.

Inspection/Plan Review Fund Budget: The Board did not request any changes to the original FY 19/20 Inspection/Plan Review Budget. Inspection fee revenue for the district is based on current year receipts and known projects planned within the District. Note that budgeted revenue is less than1% higher than the previous and budgeted expenses are less than 1% more than the current year.

At 9-30-20, inspection fee fund cash reserves are estimated at $136,888.

Attachments: Attachment 1: General Fund Budget (for both North Naples SDA and Big Corkscrew SDA) Attachment 2: Impact Fee Fund Budget Attachment 3: Inspection/Plan Review Fund Budget

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FISCAL YEAR 2019-2020 FINAL BUDGET Adopted September 26, 2019 North Collier Fire Control & Rescue District

2019-2020 FINAL BUDGET TABLE OF CONTENTS

Budget Meeting Calendar ...... 3 General Fund Budget ...... 4 Impact Fee Fund Budget...... 30 Inspection/Plan Review Fee Fund Budget ...... 32

2 North Collier Fire Control & Rescue District

2019-2020 FISCAL BUDGET MEETING CALENDAR

Budget Workshop ...... July 10, 2019 Tentative Budget Hearing ...... September 12, 2019 Final Budget Hearing ...... September 26, 2019

3 GENERAL FUND BUDGET 2019-2020

4 ASSIGNED RESERVES 19-20 BUDGET Assigned Reserves Budgeted Balance 9- Addition to or (use) Reallocated Reserve Balance Assigned Reserve Category 30-19 of Reserve 19-20 9-30-20

Operating Reserve - 1st Quarter $ 8,823,794 $ 619,851 $ 9,443,645 Expenses

Minimum Operating Reserve Per $ - $ - $ - $ - Policy . Health Insurance Claim Reserve $ - $ - $ - $ -

Fire Apparatus $ 700,000 $ - $ - $ 700,000

Emergency Reserve $ 4,558,795 $ (308,892) $ 4, 249,903

Fire Prevention Bureau $ - $ -

Station Improvements & Equip. $ - $ - $ -

St. #46 Improvements $ - $ - $ - TOTAL ASSIGNED RESERVES $ 14,082,589 $ 310,959 $ - $ 14,393,548

RESERVE SUMMARY Addition to Operating Reserve $ 619,851 1st Quarter Allocation of Existing Reserve $ (308,892) addition to minimum operating $ - reserves

$ - Total Addition to Reserves 19- $ 310,959 20

5 GEN FUND - NORTH NAPLES SDA (87.78%)

GENERAL FUND-2019-20 Amended Estimated Final Budget Variance 2019-2020 Budget Budget 18-19 9/30/2019 Budget 19-20 Variance -- 18/19 FY 18/19 vs NN SDA NN SDA NN SDA vs 19/20 ($) FY 19/20 (%) Balance Forward-Assigned $ 10,326,765 $ 9,211,538 $ 12,226,387 Balance Forward-Unassigned $ - $ - $ - $ 10,326,765 $ 9,211,538 $ 12,226,387

Collier County Ad Valorem (Per 1 DR -420) $ 30,823,544 $ 30,915,466 $ 32,319,165 1 $ 1,495,622 4.85% 2 C.C.-Ad Val. over 95% $ - $ 169,640 $ - 2 $ - 0.00% 3 Interest-General $ 292,620 $ 271,424 $ 263,340 3 $ (29,280) -10.01% 4 Interest-CD $ - $ - $ - 4 $ - 0.00% 5 Interest-Ad Valorem $ 1,272 $ 5,089 $ 4,213 5 $ 2,941 231.21%

6 Fire Watch and Spec. Event Fees $ 67,840 $ 61,070 $ 73,735 6 $ 5,895 8.69% 7 Occupational Lic. Fees see line 10 $ - see line 10 7 $ - 0.00% 8 Flow Test see line 10 $ - see line 10 8 $ - 0.00% 9 Hydrant Maintenance Fees see line 10 $ - see line 10 9 $ - 0.00% Fire Prevention Bureau Services (Formerly lines 7, 8, 9, 11, 14, 10 21,27) $ 500,000 $ 441,064 $ 474,012 10 $ (25,988) -5.20% 11 Service Fees-Other see line 10 $ - see line 10 11 $ - 0.00% 12 State & Federal Grants $ 831,454 $ 848,200 $ 54,720 12 $ (776,734) -93.42% State Revenue Sharing FF 13 Supplemental $ 62,684 $ 47,499 $ 63,202 13 $ 518 0.83% 14 Key Boxes see line 10 $ - see line 10 14 $ - 0.00% 15 Reinspection Fees $ - $ - $ - 15 $ - 0.00% 16 Rental - Cell Tower $ 61,056 $ 44,955 $ 71,470 16 $ 10,414 17.06% 17 Station Rental-EMS $ 41,655 $ 31,383 $ 33,402 17 $ (8,253) -19.81% 18 Other Rental $ 20,000 $ 21,205 $ 24,491 18 $ 4,491 22.46% 19 Donations & Grants $ 1,000 $ 339 $ 843 19 $ (157) -15.70% 20 Disposition of Fixed Assets $ 8,480 $ 3,177 $ 5,267 20 $ (3,213) -37.89% Fire Inspection Fees-Existing 21 Bldgs. see line 10 $ - see line 10 21 $ - 0.00% 22 Misc. Revenue $ 50,880 $ 101,784 $ 94,802 22 $ 43,922 86.32% 23 Misc. Rev.-Refunds/Reimb. $ 93,280 $ 186,604 $ 42,134 23 $ (51,146) -54.83% Fire Training Center Fee (Fire 24 Acadmies) $ 25,000 $ 7,803 $ 7,374 24 $ (17,626) -70.50% 25 Training Fees $ 10,000 $ 20,357 $ 16,854 25 $ 6,854 68.54% 26 Reimbursement - Overtime $ 40,000 $ 10,178 $ 10,534 26 $ (29,466) -73.67%

BJB/bb 6 GEN FUND - NORTH NAPLES SDA (87.78%)

GENERAL FUND-2019-20 Amended Estimated Final Budget Variance 2019-2020 Budget Budget 18-19 9/30/2019 Budget 19-20 Variance -- 18/19 FY 18/19 vs NN SDA NN SDA NN SDA vs 19/20 ($) FY 19/20 (%)

27 False/Malfunctioning Alarm Fees see line 10 $ - see line 10 27 $ - 0.00% 28 IFCD Interlocal Agreement $ 25,446 $ 48,347 $ 21,067 28 $ (4,379) -17.21% 29 Proceeds from Debt $ 377,861 $ 377,861 $ 948,024 29 $ 570,163 150.89% TOTAL INCOME $ 33,334,072 $ 33,613,445 $ 34,528,649 $ 1,194,577 3.58%

Personnel Expenses 30 Salaries-Admin & Operations $ 13,848,158 $ 13,825,660 $ 15,070,457 30 $ 1,222,299 8.83% 31 Salaries-Harmonization $ - $ - $ - 31 $ - 0.00% 32 Salaries-Prevention $ 649,534 $ 648,873 $ 858,083 32 $ 208,549 32.11% Salaries-Prevention (Inspection Fund) (SEE Inspection Fee Fund) 33 Intentionally left blank $ - $ - 33 $ - 0.00% 34 Salaries-Commissioners $ 25,440 $ 25,446 $ 26,334 34 $ 894 3.51% 35 On Call Pay $ 21,200 $ 29,687 $ 47,401 35 $ 26,201 123.59% 36 Prof. Pay $ 244,387 $ 258,701 $ 250,166 36 $ 5,779 2.36% 37 Prof. Pay-Prevention $ 8,141 $ 5,089 $ 9,090 37 $ 949 11.66% Prof. Pay-Prevention (Inspection Fund) (SEE Inspection Fee Fund) Holiday (88 hrs for all sworn 38 personnel) $ 377,000 $ 381,690 $ 405,674 38 $ 28,674 7.61% 39 Overtime-Operations $ 290,864 $ 356,244 $ 368,676 39 $ 77,812 26.75% 40 Overtime-Prevention $ 25,440 $ 17,812 $ 21,067 40 $ (4,373) -17.19% Overtime- Prevention (Inspection Fund) (SEE Inspection Fee Fund) 41 Overtime-Firewatch $ 55,120 $ 27,991 $ 31,601 41 $ (23,519) -42.67% 42 Overtime-Spec. Teams $ 127,575 $ 118,748 $ 112,810 42 $ (14,765) -11.57% 43 Overtime-Administration $ 25,440 $ 27,991 $ 31,601 43 $ 6,161 24.22% 44 Overtime-Beach Patrol $ - $ - $ - 44 $ - 0.00% 45 Overtime-Paramedic Training $ 51,728 $ 20,357 $ 43,360 45 $ (8,368) -16.18% 46 Overtime - Reimbursable $ 43,248 $ 23,750 $ 25,281 46 $ (17,967) -41.54% 47 Overtime - Training $ 8,480 $ 8,482 $ 13,167 47 $ 4,687 55.27% 48 Training Bonus $ 26,458 $ 5,089 $ 26,246 48 $ (212) -0.80% 49 Vacation Pay $ 166,208 $ 135,712 $ 158,004 49 $ (8,204) -4.94% 50 Sick Leave Pay $ 646,357 $ 636,150 $ 643,930 50 $ (2,427) -0.38% 51 Sick Leave-Prevention $ 23,827 $ 24,598 $ 36,664 51 $ 12,837 53.88%

BJB/bb 7 GEN FUND - NORTH NAPLES SDA (87.78%)

GENERAL FUND-2019-20 Amended Estimated Final Budget Variance 2019-2020 Budget Budget 18-19 9/30/2019 Budget 19-20 Variance -- 18/19 FY 18/19 vs NN SDA NN SDA NN SDA vs 19/20 ($) FY 19/20 (%) Sick Leave- Prevention (Inspection Fund) (SEE Inspection Fee Fund) 52 Volunteer Services $ - $ - $ - 52 $ - 0.00% 53 Social Security $ 1,220,744 $ 1,102,660 $ 1,321,830 53 $ 101,086 8.28% 54 Soc. Security-Prevention $ 54,914 $ 63,615 $ 70,060 54 $ 15,146 27.58% Soc. Security- Prevention (Inspection Fund) (SEE Inspection Fee Fund) 55 Disability Insurance $ 60,767 $ 63,615 $ 82,932 55 $ 22,165 36.48% 56 Disability Ins.-Prevention $ 3,646 $ - $ 4,722 56 $ 1,076 29.50% Disability Ins- Prevention (Inspection Fund) (SEE Inspection Fee Fund) 57 Life/Health Insurance $ 3,040,205 $ 3,287,393 $ 4,260,189 57 $ 1,219,984 40.13% 58 Life/Health Ins.-Prev. $ 249,588 $ 118,748 $ 242,567 58 $ (7,021) -2.81% Life/Health Ins- Prevention (Inspection Fund) (SEE Inspection Fee Fund) Benefits-Harmonization $ - $ - $ - $ - 0.00%

59 Life/Health Ins.-Commissioners $ 60,579 $ 58,526 $ 63,202 59 $ 2,623 4.33% 60 Post Employment Health Plan $ 186,602 $ 381,690 $ 8,778 60 $ (177,824) -95.30% 61 Worker's Compensation $ 627,830 $ 508,920 $ 618,132 61 $ (9,698) -1.54% 62 Worker's Comp.-Prev. $ 26,068 $ 22,901 $ 35,195 62 $ 9,127 35.01% Worker's Comp- Prevention (Inspection Fund) (SEE Inspection Fee Fund) 63 Retirement-FRS $ 825,753 $ 720,970 $ 636,411 63 $ (189,342) -22.93% 64 Retirement-FRS-Prev. $ 5,802 $ 25,446 $ 12,272 64 $ 6,470 111.51% Retirement-FRS- Prevention (Inspection Fund) (SEE Inspection Fee Fund) 65 Retirement-175 $ 2,547,229 $ 2,629,420 $ 1,937,234 65 $ (609,995) -23.95% 66 Retirement-175-Prev. $ 145,226 $ 110,266 $ 102,488 66 $ (42,738) -29.43% Retirement-175- Prevention (Inspection Fund) (SEE Inspection Fee Fund) 67 Retirement-Commissioners $ 10,804 $ 10,178 $ 9,828 67 $ (976) -9.04% 68 Retirement - 401 $ 1,696 $ 848 $ 869 68 $ (827) -48.76% 69 Unemployment Insurance $ - $ 2,799 $ - 69 $ - 0.00% District Physician - Clinic Services and Employee 70 Physicals $ 196,736 $ 186,604 $ 220,665 70 $ 23,929 12.16%

BJB/bb 8 GEN FUND - NORTH NAPLES SDA (87.78%)

GENERAL FUND-2019-20 Amended Estimated Final Budget Variance 2019-2020 Budget Budget 18-19 9/30/2019 Budget 19-20 Variance -- 18/19 FY 18/19 vs NN SDA NN SDA NN SDA vs 19/20 ($) FY 19/20 (%) Employee Physicals- Prevention (Inspection Fund) (SEE Inspection Fee Fund) 71 Retirement Recognition $ 2,544 $ 424 $ 2,633 71 $ 89 3.50% Total Pers. Serv. $ 25,931,338 $ 25,873,093 $ 27,809,619 $ 1,878,281 7.24%

OPERATING EXPENSES

80 Bldg., Liability & Auto Insurance $ 378,420 $ 381,690 $ 429,030 80 $ 50,610 13.37% 81 Communications $ 16,324 $ 15,268 $ 28,090 81 $ 11,766 72.08% 82 Telephone $ 322,863 $ 268,031 $ 362,531 82 $ 39,668 12.29% 83 Utilities $ 227,779 $ 230,710 $ 242,273 83 $ 14,494 6.36% Maintenance 84 Vehicle Maint $ 311,304 $ 296,870 $ 410,235 84 $ 98,931 31.78% 85 Bldg. Maint. $ 288,864 $ 220,532 $ 315,109 85 $ 26,245 9.09% 86 Bldg. Maint-St. 10 $ 4,240 $ 2,460 $ 6,013 86 $ 1,773 41.82% 87 Bldg. Maint. BC Essential Ser $ - $ 25 $ 878 87 $ 878 0.00% 88 Bldg. Maint - St. 12 $ 2,968 $ 3,308 $ 2,633 88 $ (335) -11.29% 89 Bldg. Maint.-St. 40 $ 2,968 $ 1,527 $ 3,950 89 $ 982 33.09% 90 Bldg. Maint.-St. 42 $ 2,545 $ 3,674 $ 2,633 90 $ 88 3.47% 91 Bldg. Maint.-St. 43 $ 4,664 $ 2,177 $ 2,633 91 $ (2,031) -43.55% 92 Bldg. Maint.-St. 44 $ 5,088 $ 2,545 $ 6,847 92 $ 1,759 34.57% 93 Bldg. Maint.-St. 45 $ 2,544 $ 1,781 $ 15,405 93 $ 12,861 505.54% 94 Bldg. Maint.-St. 46 $ 2,968 $ 3,393 $ 4,086 94 $ 1,118 37.67% 95 Bldg. Maint.-St. 47 $ 2,120 $ 3,138 $ 7,461 95 $ 5,341 251.93% 96 Bldg. Maint. St. 48 $ 4,240 $ 6,277 $ 4,389 96 $ 149 3.51% 97 Bldg. Maint-Essential Serv. $ 2,544 $ 2,290 $ 14,923 97 $ 12,379 486.60% Equipment Maintenance 98 Equip.Repair & Maint.-Fire $ 50,965 $ 35,624 $ 54,424 98 $ 3,459 6.79% 99 Equip. Maint. - SCBA $ 10,600 $ - $ 10,973 99 $ 373 3.52% 100 Equip. Maint.-Nozzle $ 2,120 $ 424 $ 2,195 100 $ 75 3.54% 101 Computer Maintenance $ 344,506 $ 339,280 $ 549,236 101 $ 204,730 59.43% 102 Hydrant Maintenance & Repair $ 21,200 $ 38,169 $ 42,134 102 $ 20,934 98.75% Supplies ALS/Emergency Medical 103 Sup./Serv. $ 145,690 $ 88,213 $ 190,000 103 $ 44,310 30.41% 104 Office Supplies $ 54,505 $ 45,803 $ 52,668 104 $ (1,837) -3.37% 105 Office Supplies-Prevention $ 3,392 $ 339 $ 5,267 105 $ 1,875 55.28%

BJB/bb 9 GEN FUND - NORTH NAPLES SDA (87.78%)

108 Hurricane/Emergency Supplies $ - $ - $ - 108 $ - 0.00% 109 Station Supplies $ 48,082 $ 42,410 $ 52,861 109 $ 4,779 9.94% 110 Enterprise Lease $ 78,016 $ 78,883 $ 110,542 110 $ 32,526 41.69% 111 Office Equipment $ 36,464 $ 16,964 $ 22,823 111 $ (13,641) -37.41% 112 Office Equipment-Prevention $ - $ - $ - 112 $ - 0.00% 113 Fire Equipment $ 82,129 $ 72,097 $ 125,756 113 $ 43,627 53.12% 114 Shop Equipment & Supplies $ 18,212 $ 26,294 $ 24,008 114 $ 5,796 31.83% Warehouse/Logistics 115 Supplies/Eq $ 5,470 $ 3,732 $ 4,389 115 $ (1,081) -19.76% Professional & other fees 116 Professional $ 356,118 $ 237,496 $ 389,831 116 $ 33,713 9.47% 117 Property Appraiser's Fees $ 224,821 $ 178,122 $ 229,164 117 $ 4,343 1.93% 118 Collector's Fees $ 620,750 $ 636,150 $ 690,373 118 $ 69,623 11.22% 119 Auditor $ 67,840 $ 38,169 $ 70,224 119 $ 2,384 3.51% 120 Intentionally Left Blank $ - $ - $ - 120 $ - 0.00% Miscellaneous 121 Water/Sewer Fee $ 21,242 $ - $ 8,778 121 $ (12,464) -58.68% 122 Travel & Per Diem $ 68,501 $ 50,892 $ 72,419 122 $ 3,918 5.72% 123 PIO/Community Outreach $ 3,392 $ 3,647 $ 1,492 123 $ (1,900) -56.01% 124 Intentionally Left Blank $ - $ - $ - 124 $ - 0.00% 125 Vehicle Fuel/Oil $ 212,000 $ 169,640 $ 257,634 125 $ 45,634 21.53% Training and Education Courses 126 and Programs $ 142,825 $ 67,008 $ 195,925 126 $ 53,100 37.18% 127 Training Supplies/Equipment $ 21,285 $ 9,585 $ 21,594 127 $ 309 1.45% 128 Miscellaneous $ 16,528 $ 10,178 $ 11,587 128 $ (4,941) -29.89% 129 Subscription/Dues $ 5,597 $ 11,875 $ 28,485 129 $ 22,888 408.95% 130 Subscription/Dues Prev $ 4,241 $ 2,969 $ - 130 $ (4,241) -100.00% 131 Legal Advertisements $ 8,482 $ 2,545 $ 8,427 131 $ (55) -0.65% 132 Dive Team $ 3,210 $ - $ 5,355 132 $ 2,145 66.84% Fire Prevention Materials & 133 Supplies $ 4,240 $ - $ - 133 $ (4,240) -100.00% 134 Haz Mat $ 6,360 $ - $ 12,070 134 $ 5,710 89.78% 135 Technical Rescue $ 4,706 $ 7,464 $ 10,226 135 $ 5,520 117.28% 136 K-9 Team $ - $ - $ - 136 $ - 0.00%

BJB/bb 10 GEN FUND - NORTH NAPLES SDA (87.78%)

GENERAL FUND-2019-20 Amended Estimated Final Budget Variance 2019-2020 Budget Budget 18-19 9/30/2019 Budget 19-20 Variance -- 18/19 FY 18/19 vs NN SDA NN SDA NN SDA vs 19/20 ($) FY 19/20 (%) 137 Boat Team $ 3,646 $ 33,928 $ 4,213 137 $ 567 15.54% 138 CERT Team $ 5,088 $ 933 $ 5,267 138 $ 179 3.52% 139 Contingencies $ 83,952 $ - $ - 139 $ (83,952) -100.00% Total Op. Exp. $ 4,553,513 $ 3,782,742 $ 5,348,909 $ 795,396 17.47% TOTAL OPERATING & PERSONNEL EXPENSES $ 30,484,851 $ 29,655,835 $ 33,158,528

Debt Service Equipment and Apparatus Lease 140 Principal $ 346,892 $ 347,207 $ 416,646 140 $ 69,754 20.11% 141 Interest $ 66,700 $ 66,716 $ 79,861 141 $ 13,161 19.73% Total Debt Service $ 413,592 $ 413,923 $ 496,507 $ 82,915 20.05%

Capital

160 Station Improvements & Equip. $ 268,053 $ 46,651 $ 782,647 160 $ 514,594 191.97% 161 Fire and Rescue Equip. $ 53,339 $ 14,419 $ 126,710 161 $ 73,371 137.56% 162 Protective Gear $ 94,382 $ - $ 151,530 162 $ 57,148 60.55% 163 Medical Equipment $ - $ - $ 1,024,832 163 $ 1,024,832 100.00% 164 Communication Equip $ 434,565 $ 393,977 $ 27,826 164 $ (406,739) -93.60% 165 Office Equipment $ - $ - $ - 165 $ - 0.00% 166 Computers $ 63,770 $ 42,410 $ 87,780 166 $ 24,010 37.65% 167 TRT $ - $ - $ 3,072 167 $ 3,072 100.00% 168 Boat Team $ - $ - $ - 168 $ - 0.00% 169 Training Equipment $ - $ - $ - 169 $ - 0.00% 170 Vehicle Purchase $ 1,272 $ - $ 11,411 170 $ 10,139 797.09% 171 Shop Equipment $ 5,173 $ 25,446 $ 29,406 171 $ 24,233 468.47% 172 Logistics/Warehouse $ - $ - $ - 172 $ - 0.00% 173 HazMat Team $ - $ - $ 2,633 173 $ 2,633 100.00% 174 Fire Apparatus $ - $ - $ 285,285 174 $ 285,285 100.00% 175 Dive Team $ 5,512 $ 5,937 $ 3,687 175 $ (1,825) -33.11% 176 Fire Prevention $ - $ - $ - 176 $ - 0.00% 177 Community Outreach $ - $ - $ - 177 $ - 0.00% 178 Land $ - $ - $ - 178 $ - 0.00% Total Capital Outlay $ 926,066 $ 528,840 $ 2,536,819 $ 1,610,753 173.94%

BJB/bb 11 GEN FUND - NORTH NAPLES SDA (87.78%)

GENERAL FUND-2019-20 Amended Estimated Final Budget Variance 2019-2020 Budget Budget 18-19 9/30/2019 Budget 19-20 Variance -- 18/19 FY 18/19 vs NN SDA NN SDA NN SDA vs 19/20 ($) FY 19/20 (%)

Balance Forward-Assigned $ 10,326,765 $ 9,211,538 $ 12,226,387 Balance Forward-Unassigned $ - $ - $ - BEGINNING CASH RESERVE (CARRY-FORWARD) - 10/1 $ 10,326,765 $ 9,211,538 $ 12,226,387

(PLUS) TOTAL INCOME $ 33,334,073 $ 33,613,448 $ 34,528,649 ***

Personnel & Operating Expenses $ 33,158,528 $ 30,484,850 $ 29,655,836 Debt Service $ 413,592 $ 413,923 $ 496,507 Capital $ 926,066 $ 528,840 $ 2,536,819 (LESS) TOTAL EXPENSES $ 31,824,509 $ 30,598,599 $ 36,191,854 ***

NET INCREASE / (DECREASE) - FYE 9/30 $ 1,509,564 $ 3,014,849 $ (1,663,205) ***

(EQUALS) Ending Cash Reserve - 9/30 $ 11,836,329 $ 12,226,387 $ 10,563,182

CUMMULATIVE RESERVES: Unassigned: $ - $ - $ - Assigned Reserves: Op. Reserve-First Qtr $ 7,413,959 $ 7,413,959 $ 8,289,632 Minimum Operating Reserve Per Board Policy $ - $ - $ 1,573,549

Health Insurance Claim Reserve $ - $ - $ - Apparatus Lease Pay Off $ - $ - $ - Protective Gear $ - $ - $ - Vehicle Replacement $ - $ - $ - Fire Equipment $ - $ - $ - Emergency Reserve $ 3,722,370 $ 4,112,428 $ 3,730,565 Fire Apparatus $ 700,000 $ 700,000 $ 700,000

BJB/bb 12 GEN FUND - NORTH NAPLES SDA (87.78%)

Station Improvements & Equip. $ - $ - $ - Station #46 Improvements $ - $ - $ - $ 11,836,329 $ 12,226,387 $ 14,293,746

BJB/bb 13 GEN FUND - BIG CORKSCREW SDA (12.22%)

Collier County Ad Valorem (Per 1 $ 5,632,253 $ 5,532,855 $ 6,704,907 1 $ 1,072,655 19.04% DR -420) 2 C.C.-Ad Val. over 95% $ - $ 30,360 $ - 2 $ - 0.00% 3 Interest-General $ 52,380 $ 48,576 $ 36,660 3 $ (15,720) -30.01% 4 Interest-CD $ - $ - $ - 4 $ - 0.00% 5 Interest-Ad Valorem $ 228 $ 911 $ 587 5 $ 359 157.46% Fire Watch and Spec. Event 6 $ 12,160 $ 10,930 $ 10,265 6 $ (1,895) 100.00% Fees 7 Occupational Lic. Fees see line 10 $ - see line 10 7 $ - 0.00% 8 Flow Test see line 10 $ - see line 10 8 $ - 0.00% 9 Hydrant Maintenance Fees see line 10 $ - see line 10 9 $ - 0.00% Fire Prevention Bureau Services 10 (Formerly lines 7, 8, 9, 11, 14, $ - $ 78,936 $ 65,988 10 $ 65,988 200.00% 21,27) 11 Service Fees-Other see line 10 $ - see line 10 11 $ - 0.00% 12 State & Federal Grants $ 148,846 $ 151,800 $ 7,618 12 $ (141,228) 200.00% State Revenue Sharing FF 13 $ 11,236 $ 8,501 $ 8,798 13 $ (2,438) -21.70% Supplemental 14 Key Boxes see line 10 $ - see line 10 14 $ - 0.00% 15 Reinspection Fees $ - $ - $ - 15 $ - 0.00% 16 Rental - Cell Tower $ 10,944 $ 8,045 $ 9,950 16 $ (994) -9.08% 17 Station Rental-EMS $ - $ 5,617 $ 4,650 17 $ 4,650 100.00% 18 Other Rental $ - $ 3,795 $ 3,409 18 $ 3,409 100.00% 19 Donations & Grants $ - $ 61 $ 117 19 $ 117 100.00% 20 Disposition of Fixed Assets $ 1,520 $ 569 $ 733 20 $ (787) -51.78% Fire Inspection Fees-Existing 21 see line 10 $ - see line 10 21 $ - 0.00% Bldgs. 22 Misc. Revenue $ 9,120 $ 18,216 $ 13,198 22 $ 4,078 44.71% 23 Misc. Rev.-Refunds/Reimb. $ 16,720 $ 33,396 $ 5,866 23 $ (10,854) -64.92% Fire Training Center Fee (Fire 24 $ - $ 1,397 $ 1,026 24 $ 1,026 100.00% Acadmies) 25 Training Fees $ - $ 3,643 $ 2,346 25 $ 2,346 100.00% 26 Reimbursement - Overtime $ - $ 1,822 $ 1,466 26 $ 1,466 100.00%

BJB/bb 14 GEN FUND - BIG CORKSCREW SDA (12.22%)

GENERAL FUND-2019-20 Amended Estimated Final Budget Variance 2019-2020 Budget Budget 18-19 9/30/2019 Budget 19-20 Variance -- 18/19 FY 18/19 vs BC SDA BC SDA BC SDA vs 19/20 ($) FY 19/20 (%) False/Malfunctioning Alarm 27 see line 10 $ - see line 10 27 $ - 0.00% Fees 28 IFCD Interlocal Agreement $ 4,554 $ 8,653 $ 2,933 28 $ (1,621) -35.60% 29 Proceeds from Debt $ 67,625 $ 67,625 $ 131,976 29 $ 64,351 95.16% TOTAL INCOME $ 5,967,585 $ 6,015,708 $ 7,012,493 $ 1,044,908 17.51%

Personnel Expenses 30 Salaries-Admin & Operations $ 2,482,217 $ 2,474,340 $ 2,097,983 30 $ (384,234) -15.48% 31 Salaries-Harmonization $ 312,460 $ 312,460 $ - 31 $ (312,460) 0.00% 32 Salaries-Prevention $ 116,426 $ 116,127 $ 119,455 32 $ 3,029 2.60% Salaries-Prevention (Inspection $ - Fund) 33 Intentionally left blank 33 $ - 0.00% 34 Salaries-Commissioners $ 4,560 $ 4,554 $ 3,666 34 $ (894) -19.61% 35 On Call Pay $ 3,800 $ 5,313 $ 6,599 35 $ 2,799 73.66% 36 Prof. Pay $ 43,805 $ 46,299 $ 34,826 36 $ (8,979) -20.50% 37 Prof. Pay-Prevention $ 1,459 $ 911 $ 1,265 37 $ (194) -13.31% Prof. Pay-Prevention (Inspection Fund) Holiday (88 hrs for all sworn 38 $ 67,576 $ 68,310 $ 56,475 38 $ (11,101) -16.43% personnel) 39 Overtime-Operations $ 52,136 $ 63,756 $ 51,324 39 $ (812) -1.56% 40 Overtime-Prevention $ 4,560 $ 3,188 $ 2,933 40 $ (1,627) -35.68% Overtime- Prevention (Inspection Fund) 41 Overtime-Firewatch $ 9,880 $ 5,009 $ 4,399 41 $ (5,481) -55.48% 42 Overtime-Spec. Teams $ 22,867 $ 21,252 $ 15,704 42 $ (7,163) -31.33% 43 Overtime-Administration $ 4,560 $ 5,009 $ 4,399 43 $ (161) -3.53% 44 Overtime-Beach Patrol $ - $ - $ - 44 $ - 0.00% 45 Overtime-Paramedic Training $ 9,272 $ 3,643 $ 6,036 45 $ (3,236) -34.90% 46 Overtime - Reimbursable $ 7,752 $ 4,250 $ 3,519 46 $ (4,233) -54.61% 47 Overtime - Training $ 1,520 $ 1,518 $ 1,833 47 $ 313 20.59% 48 Training Bonus $ 4,742 $ 911 $ 3,654 48 $ (1,088) -22.95% 49 Vacation Pay $ 29,792 $ 24,288 $ 21,996 49 $ (7,796) -26.17% 50 Sick Leave Pay $ 115,856 $ 113,850 $ 89,643 50 $ (26,213) -22.63% 51 Sick Leave-Prevention $ 4,271 $ 4,402 $ 5,104 51 $ 833 19.50%

BJB/bb 15 GEN FUND - BIG CORKSCREW SDA (12.22%)

GENERAL FUND-2019-20 Amended Estimated Final Budget Variance 2019-2020 Budget Budget 18-19 9/30/2019 Budget 19-20 Variance -- 18/19 FY 18/19 vs BC SDA BC SDA BC SDA vs 19/20 ($) FY 19/20 (%) Sick Leave- Prevention (Inspection Fund) 52 Volunteer Services $ - $ - $ - 52 $ - 0.00% 53 Social Security $ 218,813 $ 197,340 $ 184,014 53 $ (34,799) -15.90% 54 Soc. Security-Prevention $ 9,843 $ 11,385 $ 9,753 54 $ (90) -0.91% Soc. Security- Prevention (Inspection Fund) 55 Disability Insurance $ 10,892 $ 11,385 $ 11,545 55 $ 653 5.99% 56 Disability Ins.-Prevention $ 654 $ - $ 657 56 $ 3 0.52% Disability Ins- Prevention (Inspection Fund) 57 Life/Health Insurance $ 544,942 $ 588,336 $ 593,068 57 $ 48,126 8.83% 58 Life/Health Ins.-Prev. $ 44,738 $ 21,252 $ 33,768 58 $ (10,970) -24.52% Life/Health Ins- Prevention (Inspection Fund) Benefits-Harmonization $ 22,702 $ 19,460 $ - $ (22,702) 0.00% 59 Life/Health Ins.-Commissioners $ 10,859 $ 10,474 $ 8,798 59 $ (2,061) -18.98% 60 Post Employment Health Plan $ 33,398 $ 68,310 $ 1,222 60 $ (32,176) -96.34% 61 Worker's Compensation $ 112,361 $ 91,080 $ 86,051 61 $ (26,310) -23.42% 62 Worker's Comp.-Prev. $ 4,665 $ 4,099 $ 4,900 62 $ 235 5.03% Worker's Comp- Prevention (Inspection Fund) 63 Retirement-FRS $ 148,012 $ 129,030 $ 88,596 63 $ (59,416) -40.14% 64 Retirement-FRS-Prev. $ 1,040 $ 4,554 $ 1,708 64 $ 668 64.23% Retirement-FRS- Prevention (Inspection Fund) 65 Retirement-175 $ 456,579 $ 470,580 $ 269,686 65 $ (186,893) -40.93% 66 Retirement-175-Prev. $ 26,031 $ 19,734 $ 14,267 66 $ (11,764) -45.19% Retirement-175- Prevention (Inspection Fund) 67 Retirement-Commissioners $ 1,937 $ 1,822 $ 1,368 67 $ (569) -29.36% 68 Retirement - 401 $ 304 $ 152 $ 121 68 $ (183) -60.20% 69 Unemployment Insurance $ - $ 501 $ - 69 $ - 0.00% District Physician - Clinic 70 Services and Employee $ 35,264 $ 33,396 $ 30,719 70 $ (4,545) -12.89% Physicals

BJB/bb 16 GEN FUND - BIG CORKSCREW SDA (12.22%)

GENERAL FUND-2019-20 Amended Estimated Final Budget Variance 2019-2020 Budget Budget 18-19 9/30/2019 Budget 19-20 Variance -- 18/19 FY 18/19 vs BC SDA BC SDA BC SDA vs 19/20 ($) FY 19/20 (%) Employee Physicals- Prevention (Inspection Fund) 71 Retirement Recognition $ 456 $ 76 $ 367 71 $ (89) -19.52% Total Pers. Serv. $ 4,983,001 $ 4,962,356 $ 3,871,421 $ (1,111,580) -22.31%

OPERATING EXPENSES 80 Bldg., Liability & Auto Insurance $ 67,830 $ 68,310 $ 59,726 80 $ (8,104) -11.95% 81 Communications $ 2,925 $ 2,732 $ 3,910 81 $ 985 33.67% 82 Telephone $ 57,872 $ 47,969 $ 50,469 82 $ (7,403) -12.79% 83 Utilities $ 40,828 $ 41,290 $ 33,727 83 $ (7,101) -17.39% Maintenance 84 Vehicle Maint $ 55,800 $ 53,130 $ 57,110 84 $ 1,310 2.35% 85 Bldg. Maint. $ 51,777 $ 39,468 $ 43,867 85 $ (7,910) -15.28% 86 Bldg. Maint-St. 10 $ 760 $ 440 $ 837 86 $ 77 10.13% 87 Bldg. Maint. BC Essential Ser $ - $ 5 $ 122 87 $ 122 0.00% 88 Bldg. Maint - St. 12 $ 532 $ 592 $ 367 88 $ (165) -31.02% 89 Bldg. Maint.-St. 40 $ 532 $ 273 $ 550 89 $ 18 3.38% 90 Bldg. Maint.-St. 42 $ 455 $ 657 $ 367 90 $ (88) -19.41% 91 Bldg. Maint.-St. 43 $ 836 $ 390 $ 367 91 $ (469) -56.10% 92 Bldg. Maint.-St. 44 $ 912 $ 455 $ 953 92 $ 41 4.50% 93 Bldg. Maint.-St. 45 $ 456 $ 319 $ 2,145 93 $ 1,689 370.39% 94 Bldg. Maint.-St. 46 $ 532 $ 607 $ 569 94 $ 37 6.95% 95 Bldg. Maint.-St. 47 $ 380 $ 562 $ 1,039 95 $ 659 173.42% 96 Bldg. Maint. St. 48 $ 760 $ 1,123 $ 611 96 $ (149) -19.61% 97 Bldg. Maint-Essential Serv. $ 456 $ 410 $ 2,077 97 $ 1,621 355.48% Equipment Maintenance 98 Equip.Repair & Maint.-Fire $ 9,135 $ 6,376 $ 7,576 98 $ (1,559) -17.07% 99 Equip. Maint. - SCBA $ 1,900 $ - $ 1,528 99 $ (372) -19.58% 100 Equip. Maint.-Nozzle $ 380 $ 76 $ 306 100 $ (74) -19.47% 101 Computer Maintenance $ 61,744 $ 60,720 $ 76,460 101 $ 14,716 23.83% 102 Hydrant Maintenance & Repair $ 3,800 $ 6,831 $ 5,866 102 $ 2,066 54.37% Supplies ALS/Emergency Medical 103 $ 26,114 $ 15,787 $ 26,450 103 $ 336 1.29% Sup./Serv. 104 Office Supplies $ 9,770 $ 8,197 $ 7,332 104 $ (2,438) -24.95%

BJB/bb 17 GEN FUND - BIG CORKSCREW SDA (12.22%)

GENERAL FUND-2019-20 Amended Estimated Final Budget Variance 2019-2020 Budget Budget 18-19 9/30/2019 Budget 19-20 Variance -- 18/19 FY 18/19 vs BC SDA BC SDA BC SDA vs 19/20 ($) FY 19/20 (%) 105 Office Supplies-Prevention $ 608 $ 61 $ 733 105 $ 125 20.56% 106 Protective Gear $ 17,833 $ 4,402 $ 13,366 106 $ (4,467) -25.05% 107 Uniforms $ 15,309 $ 11,385 $ 17,184 107 $ 1,875 12.24% 108 Hurricane/Emergency Supplies $ - $ - $ - 108 $ - 0.00% 109 Station Supplies $ 8,618 $ 7,590 $ 7,359 109 $ (1,259) -14.61% 110 Enterprise Lease $ 13,984 $ 14,117 $ 15,389 110 $ 1,405 10.05% 111 Office Equipment $ 6,536 $ 3,036 $ 3,177 111 $ (3,359) -51.39% 112 Office Equipment-Prevention $ - $ - $ - 112 $ - 0.00% 113 Fire Equipment $ 14,721 $ 12,903 $ 17,507 113 $ 2,786 18.92% 114 Shop Equipment & Supplies $ 3,264 $ 4,706 $ 3,342 114 $ 78 2.38% Warehouse/Logistics 115 $ 980 $ 668 $ 611 115 $ (369) -37.68% Supplies/Eq Professional & other fees 116 Professional $ 63,832 $ 42,504 $ 54,269 116 $ (9,563) -14.98% 117 Property Appraiser's Fees $ 40,298 $ 31,878 $ 31,902 117 $ (8,396) -20.83% 118 Collector's Fees $ 111,266 $ 113,850 $ 96,108 118 $ (15,158) -13.62% 119 Auditor $ 12,160 $ 6,831 $ 9,776 119 $ (2,384) -19.61% 120 Intentionally Left Blank $ - $ - $ - 120 $ - 0.00% Miscellaneous 121 Water/Sewer Fee $ 3,808 $ - $ 1,222 121 $ (2,586) -67.91% 122 Travel & Per Diem $ 12,279 $ 9,108 $ 10,082 122 $ (2,197) -17.89% 123 PIO/Community Outreach $ 608 $ 653 $ 208 123 $ (400) -65.79% 124 Intentionally Left Blank $ - $ - $ - 124 $ - 0.00% 125 Vehicle Fuel/Oil $ 38,000 $ 30,360 $ 35,866 125 $ (2,134) -5.62% Training and Education Courses 126 $ 25,600 $ 11,992 $ 27,275 126 $ 1,675 6.54% and Programs 127 Training Supplies/Equipment $ 3,815 $ 1,715 $ 3,006 127 $ (809) -21.21% 128 Miscellaneous $ 2,962 $ 1,822 $ 1,613 128 $ (1,349) -45.55% 129 Subscription/Dues $ 1,003 $ 2,125 $ 3,965 129 $ 2,962 295.24% 130 Subscription/Dues Prev $ 759 $ 531 $ - 130 $ (759) -100.00% 131 Legal Advertisements $ 1,518 $ 455 $ 1,173 131 $ (345) -22.73% 132 Dive Team $ 575 $ - $ 745 132 $ 170 29.49% Fire Prevention Materials & 133 $ 760 $ - $ - 133 $ (760) -100.00% Supplies 134 Haz Mat $ 1,140 $ - $ 1,680 134 $ 540 47.37% 135 Technical Rescue $ 844 $ 1,336 $ 1,424 135 $ 580 68.80%

BJB/bb 18 GEN FUND - BIG CORKSCREW SDA (12.22%)

GENERAL FUND-2019-20 Amended Estimated Final Budget Variance 2019-2020 Budget Budget 18-19 9/30/2019 Budget 19-20 Variance -- 18/19 FY 18/19 vs BC SDA BC SDA BC SDA vs 19/20 ($) FY 19/20 (%) 136 K-9 Team $ - $ - $ - 136 $ - 0.00% 137 Boat Team $ 654 $ 6,072 $ 587 137 $ (67) -10.19% 138 CERT Team $ 912 $ 167 $ 733 138 $ (179) -19.63% 139 Contingencies $ 15,048 $ - $ - 139 $ (15,048) -100.00% Total Op. Exp. $ 816,183 $ 676,986 $ 744,633 $ (71,550) -8.77% TOTAL OPERATING & $ 5,799,184 $ 5,639,342 $ 4,616,054 PERSONNEL EXPENSES

Debt Service Equipment and Apparatus 140 $ 62,179 $ 62,139 $ 58,002 140 $ (4,177) -6.72% Lease Principal 141 Interest $ 11,956 $ 11,940 $ 11,118 141 $ (838) -7.01% Total Debt Service $ 74,135 $ 74,079 $ 69,120 $ (5,015) -6.76%

Capital 160 Station Improvements & Equip. $ 48,047 $ 8,349 $ 108,954 160 $ 60,907 126.76% 161 Fire and Rescue Equip. $ 9,561 $ 2,581 $ 17,639 161 $ 8,078 84.49% 162 Protective Gear $ 16,918 $ - $ 21,095 162 $ 4,177 24.69% 163 Medical Equipment $ - $ - $ 142,669 163 $ 142,669 100.00% 164 Communication Equip $ 77,781 $ 70,509 $ 3,874 164 $ (73,907) -95.02% 165 Office Equipment $ - $ - $ - 165 $ - 0.00% 166 Computers $ 11,430 $ 7,590 $ 12,220 166 $ 790 6.91% 167 TRT $ - $ - $ 428 167 $ 428 100.00% 168 Boat Team $ - $ - $ - 168 $ - 0.00% 169 Training Equipment $ - $ - $ - 169 $ - 0.00% 170 Vehicle Purchase $ 228 $ - $ 1,589 170 $ 1,361 596.93% 171 Shop Equipment $ 927 $ 4,554 $ 4,094 171 $ 3,167 341.54% 172 Logistics/Warehouse $ - $ - $ - 172 $ - 0.00% 173 HazMat Team $ - $ - $ 367 173 $ 367 100.00% 174 Fire Apparatus $ - $ - $ 39,715 174 $ 39,715 100.00% 175 Dive Team $ 988 $ 1,063 $ 513 175 $ (475) -48.08% 176 Fire Prevention $ - $ - $ - 176 $ - 0.00% 177 Community Outreach $ - $ - $ - 177 $ - 0.00% 178 Land $ - $ - $ - 178 $ - 0.00% Total Capital Outlay $ 165,880 $ 94,646 $ 353,157 $ 187,277 112.90%

BJB/bb 19 GEN FUND - BIG CORKSCREW SDA (12.22%)

GENERAL FUND-2019-20 Amended Estimated Final Budget Variance 2019-2020 Budget Budget 18-19 9/30/2019 Budget 19-20 Variance -- 18/19 FY 18/19 vs BC SDA BC SDA BC SDA vs 19/20 ($) FY 19/20 (%)

Balance Forward-Assigned $ 533,336 $ 1,648,563 $ 1,856,206 Balance Forward-Unassigned $ - $ - $ - BEGINNING CASH RESERVE $ 533,336 $ 1,648,563 $ 1,856,206 (CARRY-FORWARD) - 10/1

(PLUS) TOTAL INCOME $ 5,967,586 $ 6,015,711 $ 7,012,493 ***

Personnel & Operating $ 5,799,183 $ 5,639,343 $ 4,616,054 Expenses Debt Service $ 74,135 $ 74,079 $ 69,120 Capital $ 165,880 $ 94,646 $ 353,157 (LESS) TOTAL EXPENSES $ 6,039,197 $ 5,808,068 $ 5,038,331 ***

NET INCREASE / (DECREASE) - $ (71,611) $ 207,643 $ 1,974,162 *** FYE 9/30

(EQUALS) Ending Cash $ 461,725 $ 1,856,206 $ 3,830,368 Reserve - 9/30

CUMMULATIVE RESERVES: Unassigned: $ - $ - $ - Assigned Reserves: Op. Reserve-First Qtr $ 461,725 $ 1,409,836 $ 1,154,014 Minimum Operating Reserve $ - $ - $ - Per Board Policy Health Insurance Claim Reserve $ - $ - $ - Apparatus Lease Pay Off $ - $ - $ - Protective Gear $ - $ - $ - Vehicle Replacement $ - $ - $ - Fire Equipment $ - $ - $ - Emergency Reserve $ - $ 446,370 $ 2,676,355

BJB/bb 20 GEN FUND - BIG CORKSCREW SDA (12.22%)

Station #46 Improvements $ - $ - $ - $ 461,725 $ 1,856,206 $ 3,830,368

BJB/bb 21 GENERAL FUND-2019-20 Amended Estimated Final Budget Variance 2019-2020 Budget Budget 18-19 9/30/2019 Budget 19-20 Variance -- 18/19 FY 18/19 vs North Collier North Collier North Collier vs 19/20 ($) FY 19/20 (%) Balance Forward-Assigned $ 10,860,101 $ 10,860,101 $ 14,082,589

Balance Forward-Unassigned $ - $ - $ - $ 10,860,101 $ 10,860,101 $ 14,082,589

Collier County Ad Valorem (Per 1 DR -420) $ 36,455,796 $ 36,448,321 $ 39,024,073 1 $ 2,568,276 7.04% 2 C.C.-Ad Val. over 95% $ - $ 200,000 $ - 2 $ - 0.00% 3 Interest-General $ 345,000 $ 320,000 $ 300,000 3 $ (45,000) -13.04% 4 Interest-CD $ - $ - $ - 4 $ - 0.00% 5 Interest-Ad Valorem $ 1,500 $ 6,000 $ 4,800 5 $ 3,300 220.00% Fire Watch and Spec. Event 6 Fees $ 80,000 $ 72,000 $ 84,000 6 $ 4,000 5.00% 7 Occupational Lic. Fees see line 10 see line 10 7 $ - 0.00% 8 Flow Test see line 10 see line 10 8 $ - 0.00% 9 Hydrant Maintenance Fees see line 10 see line 10 9 $ - 0.00% Fire Prevention Bureau Services (Formerly lines 7, 8, 9, 10 11, 14, 21,27) $ 500,000 $ 520,000 $ 540,000 10 $ 40,000 8.00% 11 Service Fees-Other see line 10 $ - see line 10 11 $ - 0.00% 12 State & Federal Grants $ 980,300 $ 1,000,000 $ 62,338 12 $ (917,962) -93.64% State Revenue Sharing FF 13 Supplemental $ 73,920 $ 56,000 $ 72,000 13 $ (1,920) -2.60% 14 Key Boxes see line 10 $ - see line 10 14 $ - 0.00% 15 Reinspection Fees $ - $ - $ - 15 $ - 0.00% 16 Rental - Cell Tower $ 72,000 $ 53,000 $ 81,420 16 $ 9,420 13.08% 17 Station Rental-EMS $ 41,655 $ 37,000 $ 38,052 17 $ (3,603) -8.65% 18 Other Rental $ 20,000 $ 25,000 $ 27,900 18 $ 7,900 39.50% 19 Donations & Grants $ 1,000 $ 400 $ 960 19 $ (40) -4.00% 20 Disposition of Fixed Assets $ 10,000 $ 3,746 $ 6,000 20 $ (4,000) -40.00% Fire Inspection Fees-Existing 21 Bldgs. see line 10 $ - see line 10 21 $ - 0.00% 22 Misc. Revenue $ 60,000 $ 120,000 $ 108,000 22 $ 48,000 80.00% 23 Misc. Rev.-Refunds/Reimb. $ 110,000 $ 220,000 $ 48,000 23 $ (62,000) -56.36% Fire Training Center Fee (Fire 24 Acadmies) $ 25,000 $ 9,200 $ 8,400 24 $ (16,600) -66.40% 25 Training Fees $ 10,000 $ 24,000 $ 19,200 25 $ 9,200 92.00%

BJB/bb General Fund - COMBINED 22 GENERAL FUND-2019-20 Amended Estimated Final Budget Variance 2019-2020 Budget Budget 18-19 9/30/2019 Budget 19-20 Variance -- 18/19 FY 18/19 vs North Collier North Collier North Collier vs 19/20 ($) FY 19/20 (%) 26 Reimbursement - Overtime $ 40,000 $ 12,000 $ 12,000 26 $ (28,000) -70.00% False/Malfunctioning Alarm 27 Fees see line 10 $ - see line 10 27 $ - 0.00% 28 IFCD Interlocal Agreement $ 30,000 $ 57,000 $ 24,000 28 $ (6,000) -20.00% 29 Proceeds from Debt $ 445,486 $ 445,486 $ 1,080,000 $ 634,514 142.43% TOTAL INCOME $ 39,301,657 $ 39,629,153 $ 41,541,142 $ 2,239,485 5.70%

Personnel Expenses 30 Salaries-Admin & Operations $ 16,330,375 $ 16,300,000 $ 17,168,441 30 $ 838,066 5.13% 31 Salaries-Harmonization $ 312,460 $ 312,460 $ - 31 $ (312,460) -100.00% 32 Salaries-Prevention $ 765,960 $ 765,000 $ 977,538 32 $ 211,578 27.62% Salaries-Prevention (Inspection Fund) (SEE Inspection Fee Fund) 33 Intentionally left blank $ - $ - 33 $ - 0.00% 34 Salaries-Commissioners $ 30,000 $ 30,000 $ 30,000 34 $ - 0.00% 35 On Call Pay $ 25,000 $ 35,000 $ 54,000 35 $ 29,000 116.00% 36 Prof. Pay $ 288,192 $ 305,000 $ 284,992 36 $ (3,200) -1.11% 37 Prof. Pay-Prevention $ 9,600 $ 6,000 $ 10,355 37 $ 755 7.87% Prof. Pay-Prevention (Inspection Fund) (SEE Inspection Fee Fund) Holiday (88 hrs for all sworn 38 personnel) $ 444,576 $ 450,000 $ 462,149 38 $ 17,573 3.95% 39 Overtime-Operations $ 343,000 $ 420,000 $ 420,000 39 $ 77,000 22.45% 40 Overtime-Prevention $ 30,000 $ 21,000 $ 24,000 40 $ (6,000) -20.00% Overtime- Prevention (Inspection Fund) (SEE Inspection Fee Fund) 41 Overtime-Firewatch $ 65,000 $ 33,000 $ 36,000 41 $ (29,000) -44.62% 42 Overtime-Spec. Teams $ 150,442 $ 140,000 $ 128,514 42 $ (21,928) -14.58% 43 Overtime-Administration $ 30,000 $ 33,000 $ 36,000 43 $ 6,000 20.00% 44 Overtime-Beach Patrol $ - $ - $ - 44 $ - 0.00%

45 Overtime-Paramedic Training $ 61,000 $ 24,000 $ 49,396 45 $ (11,604) -19.02% 46 Overtime - Reimbursable $ 51,000 $ 28,000 $ 28,800 46 $ (22,200) -43.53% 47 Overtime - Training $ 10,000 $ 10,000 $ 15,000 47 $ 5,000 50.00% 48 Training Bonus $ 31,200 $ 6,000 $ 29,900 48 $ (1,300) -4.17% 49 Vacation Pay $ 196,000 $ 160,000 $ 180,000 49 $ (16,000) -8.16% 50 Sick Leave Pay $ 762,213 $ 750,000 $ 733,573 50 $ (28,640) -3.76%

BJB/bb General Fund - COMBINED 23 GENERAL FUND-2019-20 Amended Estimated Final Budget Variance 2019-2020 Budget Budget 18-19 9/30/2019 Budget 19-20 Variance -- 18/19 FY 18/19 vs North Collier North Collier North Collier vs 19/20 ($) FY 19/20 (%) 51 Sick Leave-Prevention $ 28,098 $ 29,000 $ 41,768 51 $ 13,670 48.65% Sick Leave- Prevention (Inspection Fund) (SEE Inspection Fee Fund) 52 Volunteer Services $ - $ - $ - 52 $ - 0.00% 53 Social Security $ 1,439,557 $ 1,300,000 $ 1,505,844 53 $ 66,287 4.60% 54 Soc. Security-Prevention $ 64,757 $ 75,000 $ 79,813 54 $ 15,056 23.25% Soc. Security- Prevention (Inspection Fund) (SEE Inspection Fee Fund) 55 Disability Insurance $ 71,659 $ 75,000 $ 94,477 55 $ 22,818 31.84% 56 Disability Ins.-Prevention $ 4,300 $ - $ 5,379 56 $ 1,079 25.09% Disability Ins- Prevention (Inspection Fund) (SEE Inspection Fee Fund) 57 Life/Health Insurance $ 3,585,147 $ 3,875,729 $ 4,853,258 57 $ 1,268,111 35.37% 58 Life/Health Ins.-Prev. $ 294,326 $ 140,000 $ 276,335 58 $ (17,991) -6.11% Life/Health Ins- Prevention (Inspection Fund) (SEE Inspection Fee Fund) Benefits-Harmonization $ 22,702 $ 19,460 $ - $ (22,702) -100.00%

59 Life/Health Ins.-Commissioners $ 71,438 $ 69,000 $ 72,000 59 $ 562 0.79%

60 Post Employment Health Plan $ 220,000 $ 450,000 $ 10,000 60 $ (210,000) -95.45% 61 Worker's Compensation $ 740,191 $ 600,000 $ 704,184 61 $ (36,007) -4.86% 62 Worker's Comp.-Prev. $ 30,733 $ 27,000 $ 40,095 62 $ 9,362 30.46% Worker's Comp- Prevention (Inspection Fund) (SEE Inspection Fee Fund) 63 Retirement-FRS $ 973,765 $ 850,000 $ 725,007 63 $ (248,758) -25.55% 64 Retirement-FRS-Prev. $ 6,842 $ 30,000 $ 13,980 64 $ 7,138 104.33% Retirement-FRS- Prevention (Inspection Fund) (SEE Inspection Fee Fund) 65 Retirement-175 $ 3,003,808 $ 3,100,000 $ 2,206,919 65 $ (796,889) -26.53% 66 Retirement-175-Prev. $ 171,257 $ 130,000 $ 116,755 66 $ (54,502) -31.82% Retirement-175- Prevention (Inspection Fund) (SEE Inspection Fee Fund) 67 Retirement-Commissioners $ 12,741 $ 12,000 $ 11,196 67 $ (1,545) -12.13% 68 Retirement - 401 $ 2,000 $ 1,000 $ 990 68 $ (1,010) -50.50% 69 Unemployment Insurance $ - $ 3,300 $ - 69 $ - 0.00%

BJB/bb General Fund - COMBINED 24 GENERAL FUND-2019-20 Amended Estimated Final Budget Variance 2019-2020 Budget Budget 18-19 9/30/2019 Budget 19-20 Variance -- 18/19 FY 18/19 vs North Collier North Collier North Collier vs 19/20 ($) FY 19/20 (%) District Physician - Clinic Services and Employee 70 Physicals $ 232,000 $ 220,000 $ 251,385 70 $ 19,385 8.36% Employee Physicals- Prevention (Inspection Fund) (SEE Inspection Fee Fund) 71 Retirement Recognition $ 3,000 $ 500 $ 3,000 71 $ - 0.00% Total Pers. Serv. $ 30,914,339 $ 30,835,449 $ 31,681,043 $ 766,704 2.48%

OPERATING EXPENSES Bldg., Liability & Auto 80 Insurance $ 446,250 $ 450,000 $ 488,756 80 $ 42,506 9.53% 81 Communications $ 19,249 $ 18,000 $ 32,000 81 $ 12,751 66.24% 82 Telephone $ 380,735 $ 316,000 $ 413,000 82 $ 32,265 8.47% 83 Utilities $ 268,607 $ 272,000 $ 276,000 83 $ 7,393 2.75% Maintenance 84 Vehicle Maint $ 367,104 $ 350,000 $ 467,345 84 $ 100,241 27.31% 85 Bldg. Maint. $ 340,641 $ 260,000 $ 358,976 85 $ 18,335 5.38% 86 Bldg. Maint-St. 10 $ 5,000 $ 2,900 $ 6,850 86 $ 1,850 37.00%

87 Bldg. Maint. BC Essential Ser $ - $ 30 $ 1,000 87 $ 1,000 0.00% 88 Bldg. Maint - St. 12 $ 3,500 $ 3,900 $ 3,000 88 $ (500) -14.29% 89 Bldg. Maint.-St. 40 $ 3,500 $ 1,800 $ 4,500 89 $ 1,000 28.57% 90 Bldg. Maint.-St. 42 $ 3,000 $ 4,331 $ 3,000 90 $ - 0.00% 91 Bldg. Maint.-St. 43 $ 5,500 $ 2,567 $ 3,000 91 $ (2,500) -45.45% 92 Bldg. Maint.-St. 44 $ 6,000 $ 3,000 $ 7,800 92 $ 1,800 30.00% 93 Bldg. Maint.-St. 45 $ 3,000 $ 2,100 $ 17,550 93 $ 14,550 485.00% 94 Bldg. Maint.-St. 46 $ 3,500 $ 4,000 $ 4,654 94 $ 1,154 32.98% 95 Bldg. Maint.-St. 47 $ 2,500 $ 3,700 $ 8,500 95 $ 6,000 240.00% 96 Bldg. Maint. St. 48 $ 5,000 $ 7,400 $ 5,000 96 $ - 0.00% 97 Bldg. Maint-Essential Serv. $ 3,000 $ 2,700 $ 17,000 97 $ 14,000 466.67% Equipment Maintenance 98 Equip.Repair & Maint.-Fire $ 60,100 $ 42,000 $ 62,000 98 $ 1,900 3.16% 99 Equip. Maint. - SCBA $ 12,500 $ - $ 12,500 99 $ - 0.00% 100 Equip. Maint.-Nozzle $ 2,500 $ 500 $ 2,500 100 $ - 0.00% 101 Computer Maintenance $ 406,250 $ 400,000 $ 625,696 101 $ 219,446 54.02%

102 Hydrant Maintenance & Repair $ 25,000 $ 45,000 $ 48,000 102 $ 23,000 92.00%

BJB/bb General Fund - COMBINED 25 GENERAL FUND-2019-20 Amended Estimated Final Budget Variance 2019-2020 Budget Budget 18-19 9/30/2019 Budget 19-20 Variance -- 18/19 FY 18/19 vs North Collier North Collier North Collier vs 19/20 ($) FY 19/20 (%) Supplies ALS/Emergency Medical 103 Sup./Serv. $ 171,804 $ 104,000 $ 216,450 103 $ 44,646 25.99% 104 Office Supplies $ 64,275 $ 54,000 $ 60,000 104 $ (4,275) -6.65% 105 Office Supplies-Prevention $ 4,000 $ 400 $ 6,000 105 $ 2,000 50.00% 106 Protective Gear $ 117,320 $ 29,000 $ 109,380 106 $ (7,940) -6.77% 107 Uniforms $ 100,720 $ 75,000 $ 140,620 107 $ 39,900 39.61%

108 Hurricane/Emergency Supplies $ - $ - $ - 108 $ - 0.00% 109 Station Supplies $ 56,700 $ 50,000 $ 60,220 109 $ 3,520 6.21% 110 Enterprise Lease $ 92,000 $ 93,000 $ 125,931 110 $ 33,931 36.88% 111 Office Equipment $ 43,000 $ 20,000 $ 26,000 111 $ (17,000) -39.53% 112 Office Equipment-Prevention $ - $ - $ - 112 $ - 0.00% 113 Fire Equipment $ 96,850 $ 85,000 $ 143,262 113 $ 46,412 47.92% 114 Shop Equipment & Supplies $ 21,476 $ 31,000 $ 27,350 114 $ 5,874 27.35% Warehouse/Logistics 115 Supplies/Eq $ 6,450 $ 4,400 $ 5,000 115 $ (1,450) -22.48% Professional & other fees 116 Professional $ 419,950 $ 280,000 $ 444,100 116 $ 24,150 5.75% 117 Property Appraiser's Fees $ 265,119 $ 210,000 $ 261,066 117 $ (4,053) -1.53% 118 Collector's Fees $ 732,016 $ 750,000 $ 786,481 118 $ 54,465 7.44% 119 Auditor $ 80,000 $ 45,000 $ 80,000 119 $ - 0.00% 120 Intentionally Left Blank $ - $ - $ - 120 $ - 0.00% Miscellaneous 121 Water/Sewer Fee $ 25,050 $ - $ 10,000 121 $ (15,050) -60.08% 122 Travel & Per Diem $ 80,780 $ 60,000 $ 82,500 122 $ 1,720 2.13% 123 PIO/Community Outreach $ 4,000 $ 4,300 $ 1,700 123 $ (2,300) -57.50% 124 Intentionally Left Blank $ - $ - $ - 124 $ - 0.00% 125 Vehicle Fuel/Oil $ 250,000 $ 200,000 $ 293,500 125 $ 43,500 17.40% Training and Education 126 Courses and Programs $ 168,425 $ 79,000 $ 223,200 126 $ 54,775 32.52%

127 Training Supplies/Equipment $ 25,100 $ 11,300 $ 24,600 127 $ (500) -1.99% 128 Miscellaneous $ 19,490 $ 12,000 $ 13,200 128 $ (6,290) -32.27% 129 Subscription/Dues $ 6,600 $ 14,000 $ 32,450 129 $ 25,850 391.67% 130 Subscription/Dues Prev $ 5,000 $ 3,500 $ - 130 $ (5,000) -100.00% 131 Legal Advertisements $ 10,000 $ 3,000 $ 9,600 131 $ (400) -4.00%

BJB/bb General Fund - COMBINED 26 GENERAL FUND-2019-20 Amended Estimated Final Budget Variance 2019-2020 Budget Budget 18-19 9/30/2019 Budget 19-20 Variance -- 18/19 FY 18/19 vs North Collier North Collier North Collier vs 19/20 ($) FY 19/20 (%) 132 Dive Team $ 3,785 $ - $ 6,100 132 $ 2,315 61.16% Fire Prevention Materials & 133 Supplies $ 5,000 $ - $ - 133 $ (5,000) -100.00% 134 Haz Mat $ 7,500 $ - $ 13,750 134 $ 6,250 83.33% 135 Technical Rescue $ 5,550 $ 8,800 $ 11,650 135 $ 6,100 109.91% 136 K-9 Team $ - $ - $ - 136 $ - 0.00% 137 Boat Team $ 4,300 $ 40,000 $ 4,800 137 $ 500 11.63% 138 CERT Team $ 6,000 $ 1,100 $ 6,000 138 $ - 0.00% 139 Contingencies $ 99,000 $ - $ - 139 $ (99,000) -100.00% Total Op. Exp. $ 5,369,696 $ 4,459,728 $ 6,093,538 $ 723,842 13.48% TOTAL OPERATING & PERSONNEL EXPENSES $ 36,284,035 $ 35,295,177 $ 37,774,581

Debt Service Equipment and Apparatus 140 Lease Principal $ 409,071 $ 409,346 $ 474,648 140 $ 65,577 16.03% 141 Interest $ 78,656 $ 78,656 $ 90,979 141 $ 12,323 15.67% Total Debt Service $ 487,727 $ 488,002 $ 565,627 $ 77,900 15.97%

Capital

160 Station Improvements & Equip. $ 316,100 $ 55,000 $ 891,601 160 $ 575,501 182.06% 161 Fire and Rescue Equip. $ 62,900 $ 17,000 $ 144,349 161 $ 81,449 129.49% 162 Protective Gear $ 111,300 $ - $ 172,625 162 $ 61,325 55.10% 163 Medical Equipment $ - $ - $ 1,167,500 163 $ 1,167,500 100.00% 164 Communication Equip $ 512,346 $ 464,486 $ 31,700 164 $ (480,646) -93.81% 165 Office Equipment $ - $ - $ - 165 $ - 0.00% 166 Computers $ 75,200 $ 50,000 $ 100,000 166 $ 24,800 32.98% 167 TRT $ - $ - $ 3,500 167 $ 3,500 100.00% 168 Boat Team $ - $ - $ - 168 $ - 0.00% 169 Training Equipment $ - $ - $ - 169 $ - 0.00% 170 Vehicle Purchase $ 1,500 $ - $ 13,000 170 $ 11,500 766.67% 171 Shop Equipment $ 6,100 $ 30,000 $ 33,500 171 $ 27,400 449.18% 172 Logistics/Warehouse $ - $ - $ - 172 $ - 0.00% 173 HazMat Team $ - $ - $ 3,000 173 $ 3,000 100.00% 174 Fire Apparatus $ - $ - $ 325,000 174 $ 325,000 100.00% 175 Dive Team $ 6,500 $ 7,000 $ 4,200 175 $ (2,300) -35.38%

BJB/bb General Fund - COMBINED 27 GENERAL FUND-2019-20 Amended Estimated Final Budget Variance 2019-2020 Budget Budget 18-19 9/30/2019 Budget 19-20 Variance -- 18/19 FY 18/19 vs North Collier North Collier North Collier vs 19/20 ($) FY 19/20 (%) 176 Fire Prevention $ - $ - $ - 176 $ - 0.00% 177 Community Outreach $ - $ - $ - 177 $ - 0.00% 178 Land $ - $ - $ - 178 $ - 0.00% Total Capital Outlay $ 1,091,946 $ 623,486 $ 2,889,975 $ 1,798,029 164.66%

Balance Forward-Assigned $ 10,860,101 $ 10,860,101 $ 14,082,589

Balance Forward-Unassigned $ - $ - $ -

BEGINNING CASH RESERVE (CARRY-FORWARD) - 10/1 $ 10,860,101 $ 10,860,101 $ 14,082,589

(PLUS) TOTAL INCOME $ 39,301,658 $ 39,629,153 $ 41,541,142 ***

Personnel & Operating $ 37,774,581 Expenses $ 36,284,035 $ 35,295,177 Debt Service $ 487,727 $ 488,002 $ 565,627 Capital $ 1,091,946 $ 623,486 $ 2,889,975 (LESS) TOTAL EXPENSES $ 37,863,708 $ 36,406,665 $ 41,230,183 ***

NET INCREASE / (DECREASE) - FYE 9/30 $ 1,437,950 $ 3,222,488 $ 310,959 ***

(EQUALS) Ending Cash Reserve - 9/30 $ 12,298,051 $ 14,082,589 $ 14,393,548

CUMMULATIVE RESERVES: Unassigned: $ - $ - $ - Assigned Reserves: Op. Reserve-First Qtr $ 9,071,009 $ 8,823,794 $ 9,443,645 Minimum Operating Reserve Per Board Policy $ - $ - $ - Health Insurance Claim Reserve $ - $ - $ - Apparatus Lease Pay Off $ - $ - $ -

BJB/bb General Fund - COMBINED 28 GENERAL FUND-2019-20 Amended Estimated Final Budget Variance 2019-2020 Budget Budget 18-19 9/30/2019 Budget 19-20 Variance -- 18/19 FY 18/19 vs North Collier North Collier North Collier vs 19/20 ($) FY 19/20 (%) Protective Gear $ - $ - $ - Vehicle Replacement $ - $ - $ - Fire Equipment $ - $ - $ - Emergency Reserve $ 2,527,042 $ 4,558,795 $ 4,249,903 Fire Apparatus $ 700,000 $ 700,000 $ 700,000 Fire Prevention Bureau $ - $ - $ - Radio Replacement $ - $ - $ -

Station Improvements & Equip. $ - $ - $ - Station #46 Improvements $ - $ - $ - $ 12,298,051 $ 14,082,589 $ 14,393,548

BJB/bb General Fund - COMBINED 29 IMPACT FEE FUND BUDGET 2019-2020

30 NORTH COLLIER FIRE CONTROL & RESCUE DISTRICT IMPACT FEE FUND BUDGET - 2019-2020

Budget Budget Variance Variance Amended Estimated Final Budget (18/19 vs (18/19 vs INCOME Budget 18-19 9-30-19 19-20 19/20) ($) 19/20) (%) 1 Impact Fees $ 980,000 $ 475,000 $ 500,000 $ (480,000) -48.98% 2 Other $ - $ - $ - $ - 0.00% 3 Interest $ 4,500 $ 24,000 $ 24,000 $ 19,500 433.33% TOTAL INCOME $ 984,500 $ 499,000 $ 524,000 $ (460,500) -46.78%

EXPENSES 1 Collection Fees $ 14,700 $ 7,526 $ 7,922 $ (6,778) -46.11% 2 Interest to General Fund $ 28,650 $ - $ - $ (28,650) -100.00% 3 Transfer to General Fund $ 418,333 $ - $ - $ (418,333) -100.00% 4 Debt Service Principal $ 57,500 $ 57,500 $ 57,500 $ - 0.00% 5 Debt Service Interest $ 17,250 $ 11,166 $ 8,625 $ (8,625) -50.00% 6 Construction in Progress $ 176,250 $ 1,800 $ - $ (176,250) -100.00% 7 Station Construction $ - $ - $ - 0.00% Office Equipment & 8 Station Equipment $ - $ - $ - 0.00% 9 Emergency Signal - St. 42 $ 50,000 $ 4,725 $ - $ (50,000) -100.00% 10 Temporary Station Lease $ 100,000 $ - $ - $ (100,000) -100.00% 11 Land Purchase $ - $ - $ - $ - 0.00% 12 Miscellaneous $ - $ - $ - $ - 0.00%

Total Expenses $ 862,683 $ 82,717 $ 74,047 $ (788,636) -91.42%

Deferred Revenue at 10- 01 $ 352,562 $ 85,729 $ 502,012 Income $ 984,500 $ 499,000 $ 524,000 Expenses $ (862,683) $ (82,717) $ (74,047)

Deferred Revenue at 9- 30 $ 474,379 $ 502,012 $ 951,966

31 INSPECTION/PLAN REVIEW FEE FUND BUDGET 2019-2020

32 NORTH COLLIER FIRE CONTROL & RESCUE DISTRICT INSPECTION FEE FUND 2019-2020 Budget Budget Amended Variance Variance Budget Estimated Final Budget (18/19 vs (18/19 vs 2018-2019 9/30/19 2019-2020 19/20) ($) 19/20) (%) INCOME 1 Inspection Fees $ 880,000 $ 900,000 $ 880,000 $ - 0.00% 2 Plan Review Fees $ 1,150,000 $ 1,000,000 $ 1,150,000 $ - 0.00% 3 Interest $ 2,000 $ 24,000 $ 20,000 $ 18,000 900.00% Total Income $ 2,032,000 $ 1,924,000 $ 2,050,000 $ 18,000 0.89%

Personnel Expenses 4 Salaries $ 1,176,311 $ 1,189,000 $ 1,151,485 $ (24,826) -2.11% 5 Professional Pay $ 9,600 $ 10,000 $ 9,600 $ - 0.00% 6 Overtime $ 50,000 $ 42,000 $ 45,000 $ (5,000) -10.00% 7 Sick Leave Pay $ 25,000 $ 25,000 $ 54,108 $ 29,108 116.43% 8 Social Security $ 96,460 $ 95,000 $ 92,993 $ (3,467) -3.59% 9 Retirement - FRS $ 86,630 $ 96,000 $ 65,582 $ (21,048) -24.30% 10 Retirement - 175 $ 131,370 $ 139,000 $ 78,092 $ (53,278) -40.56% 11 Disability Insurance $ 10,300 $ - $ 6,689 $ (3,611) -35.05% 12 Worker's Compensation $ 30,787 $ 60,000 $ 49,063 $ 18,276 59.36% 13 Life/Health Insurance $ 263,923 $ 194,000 $ 324,686 $ 60,763 23.02% 14 Employee Physicals $ 1,000 $ - $ 15,519 $ 14,519 1451.89% Total Personnel Expenses $ 1,881,381 $ 1,850,000 $ 1,892,818 $ 11,437 0.61%

Operating Expenses 16 Telephone $ 1,000 $ - $ 1,000 $ - 0.00% 17 Utilities $ 2,500 $ - $ 2,500 $ - 0.00% 18 Office Supplies/ Equipment $ 2,000 $ - $ 2,000 $ - 0.00% 19 Uniforms $ 1,000 $ - $ 1,000 $ - 0.00% 20 Rent - Collier County Lease $ 50,000 $ 50,000 $ 50,000 $ - 0.00% 21 Fire Prevention Materials $ 5,000 $ 1,000 $ 4,000 $ (1,000) -20.00% 22 Dues & Subscription $ 7,000 $ 3,000 $ 6,000 $ (1,000) -14.29% 23 Computer Software/Main $ 50,027 $ 9,000 $ 50,000 $ (27) -0.05% 24 Travel & Per Diem $ 10,000 $ - $ 8,000 $ (2,000) -20.00% 25 Training $ 21,000 $ 500 $ 20,000 $ (1,000) -4.76% Total Operating Expenses $ 149,527 $ 63,500 $ 144,500 $ (5,027) -3.36%

Capital Expenses 26 Vehicles $ - $ - $ - $ - Total Capital Expenses $ - $ - $ - $ -

TOTAL EXPENSES $ 2,030,908 $ 1,913,500 $ 2,037,318 $ 6,410 0.32%

FUND BALANCE (RESERVE) AT 10-01 $ 1,390 $ 113,706 $ 124,206 INCOME $ 2,032,000 $ 1,924,000 $ 2,050,000 EXPENSES $ (2,030,908) $ (1,913,500) $ (2,037,318) FUND BALANCE 9-30 $ 2,482 $ 124,206 $ 136,888

2019/2020 IMPACT FEE FUND

Final Budget Hearing 9/26/19 NORTH COLLIER FIRE CONTROL & RESCUE DISTRICT IMPACT FEE FUND BUDGET - 2019-2020

Total Expenses $ 862,683 $ 82,717 $ 74,047 $ (788,636) -91.42%

Deferred Revenue at 10- 01 $ 352,562 $ 85,729 $ 502,012 Income $ 984,500 $ 499,000 $ 524,000 Expenses $ (862,683) $ (82,717) $ (74,047)

Deferred Revenue at 9- 30 $ 474,379 $ 502,012 $ 951,966

2019/2020 INSPECTION FEE FUND

Final Budget Hearing 9/26/19 NORTH COLLIER FIRE CONTROL & RESCUE DISTRICT INSPECTION FEE FUND 2019-2020 Budget Budget Amended Variance Variance Budget Estimated Final Budget (18/19 vs (18/19 vs 2018-2019 9/30/19 2019-2020 19/20) ($) 19/20) (%) INCOME 1 Inspection Fees $ 880,000 $ 900,000 $ 880,000 $ - 0.00% 2 Plan Review Fees $ 1,150,000 $ 1,000,000 $ 1,150,000 $ - 0.00% 3 Interest $ 2,000 $ 24,000 $ 20,000 $ 18,000 900.00% Total Income $ 2,032,000 $ 1,924,000 $ 2,050,000 $ 18,000 0.89%

Operating Expenses 16 Telephone $ 1,000 $ - $ 1,000 $ - 0.00% 17 Utilities $ 2,500 $ - $ 2, 500 $ - 0.00% 18 Office Supplies/ Equipment $ 2,000 $ - $ 2, 000 $ - 0.00% 19 Uniforms $ 1,000 $ - $ 1, 000 $ - 0.00% 20 Rent - Collier County Lease $ 50,000 $ 50,000 $ 50,000 $ - 0.00% 21 Fire Prevention Materials $ 5,000 $ 1,000 $ 4,000 $ (1,000) -20.00% 22 Dues & Subscription $ 7,000 $ 3,000 $ 6,000 $ (1,000) -14.29% 23 Computer Software/Main $ 50,027 $ 9,000 $ 50,000 $ (27) -0.05% 24 Travel & Per Diem $ 10,000 $ - $ 8,000 $ (2,000) -20.00% 25 Training $ 21,000 $ 500 $ 20,000 $ (1,000) -4.76% Total Operating Expenses $ 149,527 $ 63,500 $ 144,500 $ (5,027) -3.36%

Capital Expenses 26 Vehicles $ - $ - $ - $ - Total Capital Expenses $ - $ - $ - $ -

TOTAL EXPENSES $ 2,030,908 $ 1,913,500 $ 2,037,318 $ 6,410 0.32%

FUND BALANCE (RESERVE) AT 10-01 $ 1,390 $ 113,706 $ 124,206 INCOME $ 2,032,000 $ 1,924,000 $ 2,050,000 EXPENSES $ (2,030,908) $ (1,913,500) $ (2,037,318) FUND BALANCE 9-30 $ 2,482 $ 124,206 $ 136,888

RESOLUTION 19-021

A RESOLUTION OF THE NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT OF COLLIER COUNTY FLORIDA, ADOPTING THE FINAL LEVY OF AD VALOREM TAXES FOR THE NORTH NAPLES SERVICE DELIVERY AREA FOR FISCAL YEAR 2019-2020, PROVIDING FOR AN EFFECTIVE DATE.

WHEREAS, sections 6(a) and (b) of the North Collier Fire Control and Rescue

District’s Charter found in section 3 of chapter 2015-191, Laws of Florida, and Section 6 of chapter 2015-191, Laws of Florida authorizes the North Collier Fire Control and Rescue

District to levy an ad valorem taxation on property within its boundaries in Collier County in the North Naples Service Delivery Area in an amount not to exceed 1 mill; and

WHEREAS, the North Collier Fire Control and Rescue District on September 26th,

2019 adopted Fiscal Year 2019-2020 Final Millage Rate for the North Naples Service

Delivery Area following the public hearing required by section 200.065, Florida Statutes; and

WHEREAS, the gross taxable value for operating purposes not exempt from ad valorem taxation within the North Collier Fire Control and Rescue District, North Naples

Service Delivery Area, has been certified by the Collier County Property Appraiser as

$33,457,840,616;

Page 1 of 2 Resolution 19-021 September 26, 2019 Page 2 of 2

NOW, THEREFORE, BE IT RESOLVED by the BOARD OF FIRE COMMISSIONERS OF THE NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT of Collier County Florida, that the Fiscal Year 2019-2020 operating millage rate for the North Collier Fire Control and Rescue District, North Naples Service Delivery Area, is 1.00 mills per $1,000.00, which is more than the rolled-back rate of .0.9697 mills per $1,000.00 by 3.12%. Such millage rate will be collected pursuant to the same manner and form as county taxes.

This resolution shall take effect immediately upon its adoption.

The foregoing resolution was offered by Commissioner Burke, who moved its adoption.

The motion was seconded by Commissioner Calamari, and the Vote was as follows:

Commissioner M. James Burke yay

Commissioner James Calamari yay

Commissioner Christopher L. Crossan yay

Commissioner Norman E. Feder yay

Commissioner J. Christopher Lombardo yay

Duly passed on this 26th day of September, 2019 by the Board of Fire Commissioners of the North Collier Fire Control and Rescue District.

Page 2 of 2

RESOLUTION 19-022

A RESOLUTION OF THE NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT OF COLLIER COUNTY FLORIDA, ADOPTING THE FINAL LEVY OF AD VALOREM TAXES FOR THE BIG CORKSCREW ISLAND SERVICE DELIVERY AREA FOR FISCAL YEAR 2019-2020, PROVIDING FOR AN EFFECTIVE DATE.

WHEREAS, sections 6(a) and (b) of the North Collier Fire Control and Rescue

District’s Charter found in section 3 of chapter 2015-191, Laws of Florida, and Section 6 of chapter 2015-191, Laws of Florida authorizes the North Collier Fire Control and Rescue

District to levy an ad valorem taxation on property within its boundaries in Collier County in the Big Corkscrew Island Service Delivery Area in an amount not to exceed 3.75 mills; and

WHEREAS, the North Collier Fire Control and Rescue District on September 26,

2019 adopted Fiscal Year 2019-2020 Final Millage Rate for the Big Corkscrew Island

Service Delivery Area following the public hearing required by section 200.065, Florida

Statutes; and

WHEREAS, the gross taxable value for operating purposes not exempt from ad valorem taxation within the North Collier Fire Control and Rescue District, Big Corkscrew

Island Service Delivery Area, has been certified by the Collier County Property Appraiser as $1,766,341,860;

Page 1 of 2 Resolution 19-022 September 26, 2019 Page 2 of 2

NOW, THEREFORE, BE IT RESOLVED by the BOARD OF FIRE COMMISSIONERS OF THE NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT of Collier County Florida, that the Fiscal Year 2019-2020 operating millage rate for the North Collier Fire Control and Rescue District, Big Corkscrew Island Service Delivery Area, is 3.75 mills per $1,000.00, which is more than the rolled-back rate of 3.3663 mills per $1,000.00 by 11.40%. Such millage rate will be collected pursuant to the same manner and form as county taxes.

This resolution shall take effect immediately upon its adoption.

The foregoing resolution was offered by Commissioner Calamari, who moved its adoption.

The motion was seconded by Commissioner Burke, and the Vote was as follows:

Commissioner M. James Burke yay

Commissioner James Calamari yay

Commissioner Christopher L. Crossan nay

Commissioner Norman E. Feder yay

Commissioner J. Christopher Lombardo yay

Duly passed on this 26th day of September, 2019 by the Board of Fire Commissioners of the North Collier Fire Control and Rescue District.

Page 2 of 2

RESOLUTION 19-023

A RESOLUTION OF THE NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT OF COLLIER COUNTY, FLORIDA, IMPOSING FINAL IMPACT FEE RATES FOR THE NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT FOR FISCAL YEAR 2019-2020; PROVIDING FOR AN EFFECTIVE DATE.

WHEREAS, impact fees are a funding mechanism that a local government may utilize to pay for public improvements that are necessary to serve new growth; and

WHEREAS, impact fees must satisfy a dual rational nexus test to be constitutional; and WHEREAS, the dual rational nexus test requires a local government to show a reasonable nexus between the local government’s need for additional capital facilities and the new construction and that a special benefit is conferred upon the fee payers; and

WHEREAS, Subsection 8 of section 6 of the North Collier Fire Control and Rescue District’s Charter within section 3 of chapter 2015-191, Laws of Florida, authorizes the North Collier Fire Control and Rescue District to assess impact fees for capital improvements on new construction within its boundaries; and

WHEREAS, Resolution 19-004 established new impact fee rates that are effective October 1, 2019, which were based upon the most recent and localized data, as evidenced by the Impact Fee Indexing Study Final Report dated February 6, 2019, which included consideration of the District’s just land values; the cost of building construction; and capital infrastructure needs and costs for new equipment and vehicles; and

Page 1 of 6 Resolution 19-023 September 26, 2019 Page 2 of 6

WHEREAS, the calculation of impact fee rates assessed effective for the 2019-

2020 fiscal year will be based upon the most recent and localized data, as evidenced by the North Collier Fire Control & Rescue District Fire Impact Fee Update Study Final Report dated February 6, 2019; and

WHEREAS, the accounting of the impact fee revenues and expenditures are provided for and reported in a separate and segregated special revenue fund entitled

Impact Fee Fund; and

WHEREAS, Collier County collects the impact fees for the North Collier Fire Control and Rescue District and charges an administrative fee to cover Collier County’s actual costs of such collection, pursuant to interlocal agreements dated September 25, 1990 and

December 13, 2005; and

WHEREAS, to promote efficiency with Collier County in its collection of the North

Collier Fire Control and Rescue District’s impact fees, this resolution includes impact fee land use categories that are consistent with Collier County’s impact fee land use categories as well other collection procedures; and

WHEREAS, Section 163.31801, Florida Statutes (2018), requires that notice be provided no less than ninety (90) days before the resolution may take effect since it is imposing an increased impact fee, and upon approval of this resolution and at least 90 days prior to October 1, 2019, District staff shall ensure publication of notice as required by Florida law; and

WHEREAS, upon the timely publication of notice, the impact fees adopted by the

Board of Fire Commissioners of the North Collier Fire Control and Rescue District for the

Page 2 of 6

Resolution 19-023 September 26, 2019 Page 3 of 6

2019-2020 fiscal year are imposed in compliance with Section 163.31801, Florida Statutes

(2018).

NOW, THEREFORE, BE IT RESOLVED by the BOARD OF FIRE COMMISSIONERS OF

THE NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT of Collier County Florida, that:

Section 1. The above recitals are true and correct, and are fully incorporated herein.

Section 2. The North Collier Fire Control and Rescue District hereby adopts and incorporates the North Collier Fire Control & Rescue District Fire Impact Fee Indexing

Study Final Report dated February 6, 2019, attached in its entirety as Exhibit A, including the assumptions, conclusions and findings in the study.

Section 3. This resolution shall be applicable within the entirety of the North

Collier Fire Control and Rescue District.

Section 4. The North Collier Fire Control and Rescue District hereby adopts the following schedule of impact fee charges upon new construction to be used for capital improvements that are necessary to serve new growth in accordance with Florida law:

Residential: Single - Less than 4,000 sf du $658.09 - 4,000 sf or greater du $750.45 Multi-Family du $334.82 Mobile Home / RV (Tied Down) du $511.84 Transient, Assisted, Group Hotel room $312.30 Motel room $293.02 Assisted Living Facility (ALF)/Retirement du $385.55 Community Nursing Home bed $404.83

Page 3 of 6

Resolution 19-023 September 26, 2019 Page 4 of 6

Recreational RV Park site $192.78 Marina berth $73.26 Golf Course 18 holes $7,495.09 Bundled Golf Course 18 holes $2,247.76 Movie Theater w/Matinee screen $2,305.59 Dance Studios/Gyms 1,000 sf $855.92 Institutions Elementary School (Private) student $23.13 Middle School (Private) student $26.99 High School (Private) student $30.84 University/Junior College with 7,500 or student $38.56 fewer students University/Junior College with more than student $26.99 7,500 students Church seat $11.57 Day Care student $19.28 Hospital 1,000 sf $528.21 Office Office 6,000 sf or less 1,000 sf $385.55 Office 6,001 - 100,000 sf 1,000 sf $458.81 Office 100,001 - 200,000 sf 1,000 sf $389.41 Office 200,001 - 400,000 sf 1,000 sf $327.72 Office greater than 400,000 sf 1,000 sf $296.88 Medical Office/Clinic 10,000 sf or less 1,000 sf $439.53 Medical Office/Clinic greater than 10,000 1,000 sf $640.01 sf Business Park (Flex Space) 1,000 sf $370.13 Retail Retail 100,000 gsf or less 1,000 sf $948.45 Retail 100,001 - 150,000 gsf 1,000 sf $867.49 Retail 150,001 - 200,000 gsf 1,000 sf $886.77 Retail 200,001 - 400,000 gsf 1,000 sf $902.19 Retail 400,001 - 600,000 gsf 1,000 sf $940.74 Retail 600,001 - 1,000,000 gsf 1,000 sf $933.03 Retail greater than 1,000,000 gsf 1,000 sf $894.48 New/Used Auto Sales 1,000 sf $566.76 Tire Superstore 1,000 sf $516.64 Convenience Market 1,000 sf $2108.96

Page 4 of 6

Resolution 19-023 September 26, 2019 Page 5 of 6

Convenience Store w/ Gas Pumps: 4 or less fuel positions fuel pos. $1,677.15 5-6 fuel positions fuel pos. $1,426.54 7-8 fuel positions fuel pos. $1,268.47 9-10 fuel positions fuel pos. $1,133.52 11-12 fuel positions fuel pos. $1,060.27 13 or more fuel positions fuel pos. $998.58 Home Improvement Superstore 1,000 sf $697.85 Pharmacy/Drug Store with and wo/Drive- 1,000 sf $755.68 Thru Furniture Store 1,000 sf $92.53 Bank/Savings Walk-In 1,000 sf $859.78 Bank/Savings Drive-In 1,000 sf $879.05 Low-Turnover Restaurant seat $84.82 High-Turnover Restaurant seat $104.10 Fast Food Rest. w/Drive-Thru 1,000 sf $3,431.40 Quick Lube service bay $447.24 Gasoline/Service Station fuel pos. $736.41 Self-Service Car Wash service bay $335.43 Automated Car Wash 1,000 sf $678.57 Luxury Auto Sales 1,000 sf $397.12 Industrial Light Industrial 1,000 sf $266.04 Manufacturing 1,000 sf $192.78 Warehouse 1,000 sf $107.95 Mini-Warehouse/Storage 1,000 sf $23.13

No reduction in the assessed impact fee rate is authorized and the provisions within Resolution 19-004 are applicable.

This resolution shall take effect immediately upon its adoption.

The foregoing resolution was offered by Commissioner Crossan, who moved its adoption. The motion was seconded by Commissioner Burke, and the Vote was as follows:

Page 5 of 6

Resolution 19-023 September 26, 2019 Page 6 of 6

Commissioner M. James Burke yay

Commissioner James Calamari yay

Commissioner Christopher L. Crossan yay

Commissioner Norman E. Feder yay

Commissioner J. Christopher Lombardo yay

Duly passed on this 26th day of September, 2019 by the Board of Fire Commissioners of the North Collier Fire Control and Rescue District.

Page 6 of 6

RESOLUTION 19-024

A RESOLUTION OF THE NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT OF COLLIER COUNTY FLORIDA, ADOPTING THE FINAL BUDGET FOR THE NORTH NAPLES SERVICE DELIVERY AREA GENERAL FUND FOR FISCAL YEAR 2019-2020; PROVIDING FOR AN EFFECTIVE DATE.

WHEREAS, the North Collier Fire Control and Rescue District of Collier County, Florida, on September 26, 2019 held a public hearing as required by Florida Statute 200.065; and

WHEREAS, the North Collier Fire Control and Rescue District of Collier County, Florida, set forth the appropriations for the North Naples Service Delivery Area in the amount of $36,191,854 and revenue estimates in the amount of $34,528,649 for the General Fund for the Fiscal Year Fiscal Year 2019-2020; and

NOW, THEREFORE, BE IT RESOLVED by the BOARD OF FIRE COMMISSIONERS OF THE NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT of Collier County Florida, that the Fiscal year 2019-2020 Final Budget for the General Fund for the North Naples Service Delivery Area be adopted.

This resolution shall take effect immediately upon its adoption.

The foregoing resolution was offered by Commissioner ______, who moved its adoption.

The motion was seconded by Commissioner ______, and the

Page 1 of 2 Resolution 19-024 September 26, 2019 Page 2 of 2

Vote was as follows:

Commissioner M. James Burke

Commissioner James Calamari

Commissioner Christopher L. Crossan

Commissioner Norman E. Feder

Commissioner J. Christopher Lombardo

Duly passed on this 26th day of September, 2019 by the Board of Fire Commissioners of the North Collier Fire Control and Rescue District.

NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT

M. James Burke

James Calamari

Christopher L. Crossan

Norman Feder

J. Christopher Lombardo

Page 2 of 2

RESOLUTION 19-025

A RESOLUTION OF THE NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT OF COLLIER COUNTY FLORIDA, ADOPTING THE FINAL BUDGET FOR THE BIG CORKSCREW ISLAND SERVICE DELIVERY AREA GENERAL FUND FOR FISCAL YEAR 2019-2020; PROVIDING FOR AN EFFECTIVE DATE.

WHEREAS, the North Collier Fire Control and Rescue District of Collier County, Florida, on September 26, 2019 held a public hearing as required by Florida Statute 200.065; and

WHEREAS, the North Collier Fire Control and Rescue District of Collier County, Florida, set forth the appropriations for the Big Corkscrew Island Service Delivery Area in the amount of $5,038,331 and revenue estimates in the amount of $7,012,493 for the General Fund for the Fiscal Year Fiscal Year 2019-2020; and

This resolution shall take effect immediately upon its adoption.

The foregoing resolution was offered by Commissioner ______, who moved its adoption.

The motion was seconded by Commissioner ______, and the

Page 1 of 2 Resolution 19-025 September 26, 2019 Page 2 of 2

Vote was as follows:

Commissioner M. James Burke

Commissioner James Calamari

Commissioner Christopher L. Crossan

Commissioner Norman E. Feder

Commissioner J. Christopher Lombardo

Duly passed on this 26th day of September, 2019 by the Board of Fire Commissioners of the North Collier Fire Control and Rescue District.

NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT

M. James Burke

James Calamari

Christopher L. Crossan

Norman Feder

J. Christopher Lombardo

Page 2 of 2

RESOLUTION 19-026

A RESOLUTION OF THE NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT OF COLLIER COUNTY FLORIDA, ADOPTING THE FINAL BUDGET FOR THE NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT IMPACT FEE FUND FOR FISCAL YEAR 2019-2020; PROVIDING FOR AN EFFECTIVE DATE.

WHEREAS, the North Collier Fire Control and Rescue District of Collier County, Florida, on September 26, 2019 held a public hearing as required by Florida Statute 200.065; and

WHEREAS, the North Collier Fire Control and Rescue District of Collier County, Florida, set forth the appropriations in the North Collier Fire Control and Rescue District in the amount of $82,717 and revenue estimates in the amount of $499,000 for the Impact Fee Fund for the Fiscal Year 2019-2020;

NOW, THEREFORE, BE IT RESOLVED by the BOARD OF FIRE COMMISSIONERS OF THE NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT of Collier County Florida, that the fiscal year 2019-2020 Final Budget for North Collier Fire Control and Rescue District Impact Fee Fund be adopted.

This resolution shall take effect immediately upon its adoption.

The foregoing resolution was offered by Commissioner ______, who moved its adoption.

The motion was seconded by Commissioner ______, and the

Page 1 of 2 Resolution 19-026 September 26, 2019 Page 2 of 2

Vote was as follows:

Commissioner M. James Burke

Commissioner James Calamari

Commissioner Christopher L. Crossan

Commissioner Norman E. Feder

Commissioner J. Christopher Lombardo

Duly passed on this 12th day of September, 2019 by the Board of Fire Commissioners of the North Collier Fire Control and Rescue District.

NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT

M. James Burke

James Calamari

Christopher L. Crossan

Norman Feder

J. Christopher Lombardo

Page 2 of 2

RESOLUTION 19-027

A RESOLUTION OF THE NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT OF COLLIER COUNTY FLORIDA, ADOPTING THE FINAL BUDGET FOR THE NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT INSPECTION/PLAN REVIEW FEE FUND FOR FISCAL YEAR 2019-2020; PROVIDING FOR AN EFFECTIVE DATE.

WHEREAS, the North Collier Fire Control and Rescue District of Collier County, Florida, on September 26, 2019 held a public hearing as required by Florida Statute 200.065; and

WHEREAS, the North Collier Fire Control and Rescue District of Collier County, Florida, set forth the appropriations in the North Collier Fire Control and Rescue District in the amount of $2,037,318 and revenue estimates in the amount of $2,050,000 for the Inspection/Plan Review Fee Fund for the Fiscal Year 2019-2020;

NOW, THEREFORE, BE IT RESOLVED by the BOARD OF FIRE COMMISSIONERS OF THE NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT of Collier County, Florida, that the fiscal year 2019-2020 Final Budget for North Collier Fire Control and Rescue District Inspection/Plan Review Fee Fund be adopted.

This resolution shall take effect immediately upon its adoption.

The foregoing resolution was offered by Commissioner ______, who moved its adoption.

The motion was seconded by Commissioner ______, and the

Page 1 of 2 Resolution 19-027 September 26, 2019 Page 2 of 2

Vote was as follows:

Commissioner M. James Burke

Commissioner James Calamari

Commissioner Christopher L. Crossan

Commissioner Norman E. Feder

Commissioner J. Christopher Lombardo

Duly passed on this 26th day of September, 2019 by the Board of Fire Commissioners of the North Collier Fire Control and Rescue District.

NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT

M. James Burke

James Calamari

Christopher L. Crossan

Norman Feder

J. Christopher Lombardo

Page 2 of 2