TITLE
Title
BUDGET AMENDMENT: NORTHEAST FIRE AND MOUNT HOPE FIRE
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SPONSOR
Sponsor
Jim Albright (Emergency Services)
Toy Beeninga (Budget and Management Services)
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BACKGROUND
Background
This action is a routine budget amendment to adjust revenues and expenses between a district's FPD and FPSD accounts. In accordance with the Local Government Budget and Fiscal Control Act, a district's account can not be paid out without associated budget authority. Each year, the County monitors cash flows into each account and determines if adjustments are necessary.
For rural fire districts, revenues can be generated in either the Fire Protection District (FPD) or the Fire Protection Service District Overlay (FPSD).
• Fire Protection District (FPD) - NC Chapter § 69-25 establishes Rural Fire Protection Districts.
• Fire Protection Service District (FPSD) Overlay - NC Chapter 153A establishes County Service Districts.
Each year, the budget is developed for each district and the legal level of control is at the district level. The following budget amendments make modifications between Fire Protection Districts and the Fire Protection Service District for Northeast and Mt. Hope.
1) The Northeast Fire Department (FDNE) provides fire protection for the Northeast Fire Protection Service District and Northeast Fire Protection Service District Overlay. The district’s main station, located at 7806 Jackson School Rd. Brown Summit, NC 27214, currently has a significant roof leak. Northeast Fire Department responded to 1,273 calls in CY24 and has coverage of 64.5 square miles of the County. Northeast Fire historically has not budgeted fund balance to maintain a funding buffer should the department have additional needs. The department is requesting a drawdown of the remaining fund balance in the Northeast Fire Protection District (FPD). The Northeast Fire Protection District (FPD) has a remaining fund balance from prior year revenues totaling $91,000.
2) Mt. Hope Fire Department provides fire protection for the Mt. Hope Fire Protection District and Mt. Hope Fire Protection Service District Overlay. Mt. Hope responded to 589 calls in CY24 and has coverage of 32 square miles of the County with their single station. For accounting purposes, prior year revenues associated with appeals is available in the Fire Protection District, requiring a budget amendment to make those funds available. This is a swap in budget authority between the Fire Protection and Fire Protection Service District Overlay.
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BUDGET IMPACT
Budget Impact
Rural Fire Districts Fund
Northeast FPD
Increase Appropriated Fund Balance $91,000
Increase Expense Appropriation $91,000
Northeast FPSD
Decrease Appropriation to Property Tax (Motor Vehicle) $91,000
Decrease Expense Appropriation $91,000
Mt. Hope FPD
Increase Appropriated Property Tax $61,000
Increase Expense Appropriation $61,000
Mt. Hope FPSD
Decrease Appropriated Property Tax $61,000
Decrease Expense Appropriation $61,000
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REQUESTED ACTION
Requested Action
Approve a budget amendment for Northeast Fire Protection District (FPD) in the amount of $91,000 (fund balance) and approve a reduction for Northeast Fire Protection Service District Overlay (FPSD) in the amount of $91,000 (property tax - motor vehicle); Approve a budget amendment for the Mt. Hope Fire Protection District (FPD) in the amount of $61,000 (property tax); and approve a budget amendment for Mt. Hope Fire Protection Service District Overlay (FPSD) through a reduction of $61,000 (property tax).
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