Rachel S. Anderson

The Unified Fire Service Area (UFSA) 2026 Tentative Budget was presented for review and consideration. The budget includes a 2.0% new growth estimate for property taxes with no proposed tax increase, and a UFA member fee increase to fully capture the cost for stations 253 and 107, with a 5.5% placeholder increase for July through December. It also covers bond payments for Series 2016 and 2021 bonds, the Sandy contract, building maintenance at fire stations, and the UFA Administration Fee. The budget is divided into major categories including UFA Member Fees, Fixed or Contract Costs, Tax Revenue Anticipation Note (TRAN) Costs, Building Maintenance, and Administrative costs.

The 2024 budget includes a 3.0% new growth property tax estimate and a 12.0% increase above the certified rate. It also factors in a UFA member fee increase, bond payments for Series 2016 and 2021 bonds, and the Sandy contract. Key projects include seismic retrofits, capital maintenance at fire stations, and UFA administration fees. Future budget needs involve staffing for multiple stations and the rebuild of Station 112. The proposed tax increase aims to stabilize the fund balance, projecting a return above the board-approved minimum in 2025.

The Unified Fire Service Area's budget for the year ending December 31, 2021, includes revenue from property taxes, pass-thru taxes, judgement levies, delinquent taxes, fees-in-lieu of taxes, interest income, and impact fees. Expenses cover administrative overhead, UFA admin fees, professional fees, capital maintenance, and capital outlay for temporary housing and construction costs. Additional expenses include capital leases, interest expense, bond issuance costs, and tax payments to RDA/CDA/CRA. Capital projects for 2021 involve HVAC replacement, renovation of temporary housing, roof replacement, and turnout locker replacement.

The audit progress report addresses multiple recommendations. These include establishing clear contractual arrangements between UFSA and UFA, identifying quantifiable methods for tracking expenses, and creating policies for reviewing and monitoring expenses. The report also covers revising the MOU to ensure payments are made directly to UFA, considering reimbursement for improperly authorized incentive awards, and ensuring future Board chairs operate within delegated duties. Internal controls for expenditure review, approval of incentive awards, and recognition of boundaries between UFSA and UFA are also discussed. Additionally, the report mentions the appointment and evaluation of the CFO and CLO, the consideration of ethics complaints, and the adoption of policies for the security and retention of public records. Policies to prevent the use of public resources for political purposes, reimbursement for computer use, and the establishment of policies regarding necessary and appropriate purchases are also covered.

The 2023 budget includes highlights such as a 3.5% new growth property tax estimate, an increase in UFA member fees, and the beginning of debt service payments for the 2021 Bond. The budget addresses the Sandy contract, seismic retrofits, capital maintenance at fire stations, and UFA Administration Fees. It also discusses the impact on fund balance and future budget needs, including staffing and station rebuilds. The budget includes capital projects and maintenance for various fire stations, addressing issues such as garage additions, land purchases, concrete repairs, and kitchen remodels.