BERTHOUD FIRE PROTECTION DISTRICT 2024 BUDGET REPORT
BERTHOUD FIRE PROTECTION DISTRICT ---ro �e,. ro e()l4e-. ro �-ct
Contents
2024 Adopted Budget Message Summary ...............................................................................................3
2024 Budget Year Expenditure Highlight Overview...............................................................................5
Historical Assessed Value and Mill Rate ....................................................................................................7
2023 Life Saving Awards ............................................................................................................................9
Resolution #2024-0105A-Adoption Of A Budget And Appropriation Of Funds ..................................10
Resolution#2024-01015B - Resolution to Set Mill Levies ...................................................................13
Weld County ...........................................................................................................................................155
Larimer County ......................................................................................................................................176
Boulder County.......................................................................................................................................190
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BERTHOUD FIRE PROTECTION DISTRICT ---to ��- lo (}(NU;. lo �d.
2024 ADOPTED BUDGET MESSAGE
The Berthoud Fire Protection District is a special district in accordance with C.R.S., Title 32 governed by an elected Board of Directors. The District Board of Directors for the budget year 2024 are:
Dan Herslm1an, President Michael Cook, Vice President
Gary Maggi, Secretary Eric Ryplewski, Director David Shipley, Director
Budgeting and finance are a critical function within a fire district, and when managed correctly, can enable the district to meet its operational goals. The Board of Directors has concentrated their leadership role in providing progressive direction toward the unified goal(s) of providing our customers, both internal and external, with exceptional customer service. This long-term focus has enabled the district to continue to meet its unified service goals while also providing long term financial sustainability for the community it serves. The Berthoud Fire Protection District provides emergency services to 103 square miles within Larimer, Weld and Boulder counties. Within the three counties, the district provides emergency services to the Town of Berthoud and a po1tion of the Town of Johnstown. An estimated 25,000 people reside within the district, while more than 100,000 people commute through the district daily and an annual recreation population of 356,000. The district's "Mission Statement": "TO SERVE, TO CARE, TO SUPPORT" which is a reflection of the District's Core Values: Integrity: We stand undivided in promoting harmony and maintaining high ethical standards, which include honesty, faith, compassion, loyalty, duty and forgiveness. Innovation: We encourage and support creative ideas, which improve our programs and services. Traditions: We respect the transcendent wisdom and time-honored practices, which have set the foundation for our country and our profession. Stewardship: We are vigilant in upholding the trust ofthe community, caring for their safety, and honorably managing their public resources. Professionalism: We take pride in our proficiency, maturity, leadership, and accountability to our mission. Community: We respect all people and care about their safety and well-being regardless of status, origin, or personal beliefs. "A combination of career, part time, volunteer and seasonal wildland fire fighters and a committed civilian staff provide emergency and administrative services to those in need.
The District's General Fund revenues and expenditures also reflect agreements with outside agencies for in kind training and services that support in kind services provided by the district.
The District's Volunteer Pension Fund will be f 1 .mded in 2024 with the revenue to meet statutory obligations from the General Fund.
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BERTHOUD FIRE PROTECTION DISTRICT ---ro �e,. ro /Je,vw,. ro ��
The 2024 General and Capital Improvement budgets are based upon an assessed valuation ofGeneral and Capital Funds in the amount of$542,481,160. The respective mill levies are:
12.585 1.243 0.040 13.868
General Fund Capital Improvement Fund Abatement Total
In a special election, May 1998, the taxpayers ofthe district approved a 1.243 mill levy for the purposes ofcapital improvements/expenditures. On May 6, 2008 the District's electorate approved the continuance ofthe 1.243 mill levy for the Capital Improvement Fund with no sunset clause. On November 7, 2001, the taxpayers ofthe Berthoud Fire Protection District approved an increase, of6.1 mills, in the general fund operating mill levy. The mill levy was increased from 6.431 mills to 12.531 mills. This provides additional career firefighter staffing for Fire Station 1 and Fire Station 2; the increase also provides revenues to cover operating cost of Fire Station 1, Fire Station 2, fire apparatus and equipment. On November 6, 2018, the taxpayers ofthe Berthoud Fire Protection District approved to maintain the cunent, Residential Assessment Rate of7 .2%. Allowing a fluctuation ofthe assessment rate and prevent it from falling below this set rate for the district. The adopted budget seeks to address the new and ever-present needs of the district and to honor its commitment to providing the quality of service as defined in the District's mission statement. In accordance with the Tabor Amendment 3% ofour General Fund Expenditure is placed in an emergency reserve account. Financial information provided includes all sources of revenues and expenditures, including beginning and ending fund balances. "In accordance with the budgeting basis ofaccounting as defined in C.R.S. 29- 1-102(2) for the following method oftiming when revenue and other financing sources and expenditures and other financing uses are recognized for budget purposes shall be the modified accrual basis." The required schedules and related information for lease purchase agreements have also been included in accordance with House Bill 90-1164.
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BERTHOUD FIRE PROTECTION DISTRICT ---?;, �t:-. r;, t�. r;, �,a-.
2024 BUDGET YEAR EXPENDITURE HIGHLIGHT OVERVIEW
For 2024, Be1thoud Fire Protection District realized an increase in revenue, based on multiple factors including increased assessed value. This is the second consecutive year where the district saw an increase in assessed value and broke a two-year decline in assessed value from the two-year prior. SB23B-00I created a decrease in AV but as a fire district, Be1thoud Fire Protection District should realize I 00% back fill for this loss in AV and the associated revenues. Even with the challenges associated with fluctuating AV, and revenue decreasing legislation, Berthoud Fire Protection District has been able to continue its unified goal(s) of providing our customers, both internal and external, with exceptional customer service.
Some of the 2024 budget expenditures include:
A cost-of-living adjustment for all staff plus additional pay grade adjustments per rank based on market research analysis of surrounding organizations of like size.
An increase to several of the operational expenses after a detailed analysis of the past five years of expenses. Due to the effects of inflation, a larger weight was put on the past two fiscal years actual expenses.
Completion of the remodel to Station 61 located at 275 Mountain Ave., Berthoud, CO.
The pmchase of an estimated 2.5 acres in the southwest corner of U.S. 287 Bypass and Berthoud Parkway, Berthoud, CO as the future site of Station 64.
The lease purchase payment of a 2023 Class A engine, 2022 Type 3 wildland engine, 2023 Ford 550 Type 6 wildland engine, 2022 Dodge Battalion Chief pickup, and a 2022 Dodge pickup.
The district has developed a comprehensive capital improvement plan. The capital improvement plan forecasts the life expectancy and replacement and or maintenance costs for each of the District's long-term assets and matches those costs to defined funding levels that will need to be met over the next decade. This capital improvement plan is reviewed every year to ensure it captures the needs of the organization and receives adequate funding.
Continued evaluation and implementation of cost savings solutions while staying committed to providing the highest level of service to the community.
An enhancement of staff through a comprehensive recruitment and training program. Specifically: • Fill a vacancy within the operations division, Operations Division Chjef • Onboarding of seven additional Reserve Firefighters • Continued professional development of career and reserve firefighters. Purchases of new equipment and the replacement of dated equipment to include but not limited to firefighting personal protective equipment (PPE), air management equipment (SCBA) firefighting, rescue and emergency medical equipment.
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BERTHOUD FIRE PROTECTION DISTRICT ---ro �e,. r;, e�. r;, �
Continued contract with Fire Marshal Services for Fire Bureau responsibilities to include annual business inspections, reviews of new development proposals, review of commercial new construction and system plans, consult with developers, answering customer/citizen inquiries regarding plan reviews and development, and consult with the Fire Chief on development, construction, code adoption and inspections. Continued funding of emergency and support services throughout the community; these include, but are not limited to: • Maintaining the Districts Current insurance Services Office, Public Protection Classification (2) I To assure that the District meets the "Fire Suppression Rating Schedule" standards of the Insurance Services Office, audit preparation services will be contracted through the National Fire Service Office. • Update and revise the following plans as needed: o Emergency Operations Plan o Continuity of Operations Plan o Community Wildfire Protection Plan o Strategic Plan o Standard of Cover o BNSF Railroad Threat and Risk Assessment Mitigation Plan o Risk Management Framework/ ISO 31000:2009, Risk Management Principles and Guidelines o State of Colorado Cooperators Agreement/ Local, Regional and National Provide funding and administrative suppoti to the districts' wildland fire deployment program (CRRF) assuring appropriate level of qualified wildland fire firefighters and appropriate level of apparatus and equipment.
Provide and train Wildland Fire Fighters to protect and manage the Wildland/Urban Interface within the District and cooperate with the Colorado Department of Public Safety as agreed upon.
Continue to provide and train staff on Special Operations such as: Dive Rescue, Swift Water Rescue, Ice Rescue, Technical Rescue, and Large Animal Rescue
Continue contract with the James Vincent Group to provide oversee the District's financial health and act as the District's Finance Director to include overseeing the District's annual audit.
Provide administrative and financial support for the health and safety programs of the District to ensure the provision of proper health support services to all employees.
Support firefighter health and wellness through health promotion, medical surveillance protection and workplace procedures. This program is OSHA and National Fire ProtectionAssociation (NFPA 1582) compliant and includes; • Medical Assessments, Personalized Health Evaluations, Cardiovascular Assessments, Cancer Testing, and lnummizations
The evaluation and enhancement of our public education efforts within the community to meet the health and safety needs of our customers.
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BERTHOUD FIRE PROTECTION DISTRICT r;, �e,. r;, /}ew,e,. r;, �,ct
HISTORICAL ASSESSED VALUE AND MILL RATE
Analyzing historical trends is a critical component to future projections. During every budget year BFPD, and their finance team analyzes historical trends for both revenue and expenses. A significant percentage ofthe District's revenue comes from tax revenue, which is directly tied to assessed value. Below you will find illustrations ofhistorical assess values.
Larimer County Assessed Value $ 120,849,671 $ 120,162,742 $ 119,093,064 $ 121,451,571 $ 141,132,152 $ 143,178,745 $ 170,138,798 $ 182,967,110 $ 235,478,825 $ 252,272,376 $ 292,577,924 $ 298,132,918 $ 380,070,436
Weld County Assessed Value
Boulder County Assessed Value
Year 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024
Total 150,189,681 154,074,970 162,858,348 173,428,205 206,063,722 239,133,092 237,784,441 378,596,770 515,708,942 425,181,061 395,709,282 457,904,640 542,481,160
20,720,960 $ 24,892,960 $ 32,909,866 $ 46,368,110 $ 59,353,830 $ 90,383,000 $ 61,991,490 $ 189,867,290 $
8,619,050 9,019,268 10,855,418 5,608,524 5,577,740 5,571,347 5,654,153 5,762,370 6,251,827 6,301,805 7,036,508 7,085,692 9,065,104
$ $ $ $ $ $ $ $
$ $ $ $ $ $ $ $ $ $ $ $ $
$ 273,978,290 $
166,606,880 $ 96,094,850 $ 152,686,030 $ 153,345,620 $
$ $ $ $
COMBINED ASSESSED VALUE
$600,000,000
$542,481,1 60 /
$515,698,669 '-·,
$500, 000,000
$•100,000,000
$ 300,000,000
$239, 133,092
S 1 73,428.205
$200,000, 000
$237,784 1 I
$2 ,063,722
\
\
SI 2,858,348 I
$100,000,000
2014
2018
201 9
201 6
2021
2022
2015
201 7
2023
1024
JOJO
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BERTHOUD FIRE PROTECTION DISTRICT ---ro �e,. r;, e�. r;, �,ct
Another component to the tax revenue generated by BFPD is the mill levy. Below is an illustration of historical mill levy and tax revenue.
Year 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024
General
Capital
Abatement
Debt :"IPl"'\'11'1'
Total
12.531 12.531 12.531 12.531 12.531 12.531 12.531 12.563 12.573 12.585 12.585 12.585
1.243 1.243 1.243 1.243 1.243 1.243 1.243 1.243 1.243 1.243 1.243 1.243
0.000 0.000 0.000 0.069 0.000 0.042 0.031 0.142 0.038 0.037 0.022 0.040
1.5 1.5 1.5
15.274 15.274 15.274 13.843 13.774 13.816 13.805 13.948 13.854 13.865 13.850 13.868
0 0 0 0 0 0 0 0 0
General Tax Revenue
$8,000,000
$6,827,011
$7,000,000
$6,000,000
$5,000,000
$4,000,000
$2,996,577
$3,000,000
$2,979,677
$2,000,000
$2,040,778
$1,000,000
$-
2014
2015
2016
2017
2018
2019
2020
2021
2022
2023
2024
�General Tax Revenue
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BERTHOUD FIRE PROTECTION DISTRICT ---1o �e,. lo t�. lo �,ct.
Life Saving Awards
Six of our members were presented with the Life Saving Award for perfom1ing valorous actions in saving a life during two separate incidents
(From Left to Right)
Engineer Jourdan Mazur, Engineer Jasmine Crane, Firefighter Kevin Hodge, Lt. Nick Ireland, Firefighter Haylee McCullough, and Engineer Marshall Massaro,
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BERTHOUD FIRE PROTECTION DISTRICT ---ro �e,. ro t�. r;, �-ct
RESOLUTION #2024-0105A
ADOPTION OF A BUDGET AND APPROPRIATION OF FUNDS
A COMBrNED RESOLUTION CONCERNING THE ADOPTION OF A BUDGET AND APPROPRIATION OF FUNDS FOR SUCH BUDGET FOR FISCAL YEAR 2024
A. A RESOLUTION SUMMARIZING EXPENDITURES AND REVENUES FOR EACH FUND AND ADOPTfNG THE BUDGET FOR THE BERTHOUD FIRE PROTECTION DISTRICT, BERTHOUD, COLORADO, FOR CALENDAR YEAR BEGINNING ON THE FIRST DAY OF JANUARY 2024 AND ENDING ON THE LAST DAY OF DECEMBER 2024
WHEREAS, District's Budget Officer, Fire Chief Stephen Charles submitted a proposed budget to the Board of Directors on October 10, 2023 for its consideration; and
WHEREAS, upon due and proper notice, published in accordance with the law, said proposed budget was open for inspection by the public at a designated place, a public hearing was held on December 12, 2023 and interested taxpayers were given the opportunity to file or register any objections to said proposed budget; and,
WHEREAS, whatever increases may have been made in the expenditures, like increases were added to the revenues so that the budget remains in balance as is required by law.
NOW, THEREFORE, BE IT RESOLVED by the Board of Directors of the Be1ihoud Fire Protection District, Colorado:
Section 1. That estimated expenditures for each fund are as follows: GENERAL FUND CAPITAL FUND IMPACT FUND
$ 7,842,523 $ 1,218,707 $ 971,361
Section 2. That estimated revenues are as follows: A. GENERAL FUND
$ 584,414 $ $ 409.621 $
SOURCES OTHER THAN GENERAL PROPERTY TAX OWNERSHIP TAX
6,848,488
7,842,523
TOTAL
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BERTHOUD FIRE PROTECTION DISTRICT ---r;, �e,. r;, e�. r;, �vr.
B. CAPITAL IMPROVEMENT FUND GENERAL PROPERTY TAX SOURCES OTHER THAN UNAPPROPRIATED FUND BALANCE
$ 674,304 $ 30,289 $514,114 $ 1,218,707
TOTAL
C. IMPACT FEE FUND IMPACT FEES
$200,000 $ 771,361 $971,361
UNAPPROPRIATED FUND BALANCE TOTAL
Section 3. That the Budget which was submitted, amended, and herein summarized by fund, is hereby approved and adopted as the Budget of the District and made a part of the public records of the District; and B. A RESOLUTION APPROPRIATING SUMS OF MONEY TO THE VARIOUS FUNDS AND SPENDING AGENCIES, IN THE AMOUNTS AND FOR THE PURPOSES SET FORTH BELOW FOR THE BERTHOUD FIRE PROTECTION DISTRICT FOR THE 2024 BUDGET YEAR.
WHEREAS, the Board of Directors of the Be1thoud Fire Protection District has adopted the District's annual budget in accordance with the Local Government Budget Law; and
WHEREAS, the Board of Directors has made provision therein for revenues in an amount equal to, or greater than, the total proposed expenditures as set forth in said budgets; and,
WHEREAS, it is not only required by law, but also necessary, to appropriate the revenues provided in the budgets to and for the purposes described below, so as not to impair the operations of the District;
NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF DIRECTORS OF THE BERTHOUD FIRE PROTECTION DISTRICT:
That the following sums are hereby appropriated from the revenue of each Fund to each Fund for the purposes stated: General Fund Capital Improvement Fund Impact Fund $ 7,842,523 $ 1,218,707 $ 971,361
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BERTHOUD FIRE PROTECTION DISTRICT ---ro �e,. r;, e()l,U,. r;, �vt.
ADOPTED, THIS 5th day of January 2024
Dan Hershman
�����
��� Gary Maggi
Enc Ryplewski 3¥ky
ATTEST:
RESOLUTION #2024-0105B Pa e 12 of 20 �
BERTHOUD FIRE PROTECTION DISTRICT r;, ��. r;, t�. r;, �,,;;(.
RESOLUTION TO SET MILL LEVIES
A RESOLUTION LEVYING GENERAL PROPERTY TAXES FOR THE BUDGET YEAR 2024 TO HELP DEFRAY THE COSTS OF GOVERNMENT FOR THE BERTHOUD FIRE PROTECTION DISTRJCT, COLORADO.
WHEREAS, the Board ofDirectors ofthe Berthoud Fire Protection District has adopted the rumual budget in accordance with the Local Govenm1ent Budget Law on January 5t\ 2024 and;
WHEREAS, the amount of money necessary to balance the budget for General Operating Fund expenses is $7,842,523 and;
WHEREAS, the amount ofmoney necessary to balance the budget for the Capital Improvement Fund expenses is $1,218,707 and;
WHEREAS, the 2023 valuation for assessment for the Berthoud Fire Protection District's General and Capital Funds as ce1tified by the County Assessors is $542,481,160
NOW, THEREFORE, BE IT HEREBY RESOLVED/ORDAINED BY THE BOARD OF DIRECTORS OF THE BERTHOUD FIRE PROTECTION DISTRJCT, COLORADO:
That for the purpose ofmeeting all General Operating Fund 2024 budget yeru· there is hereby levied a tax of 12.585 mills upon each dollar of the total valuation for assessment ofall taxable property within the District for 2023. That for the purpose ofmeeting alI Capital Improvement Fund ofthe Berthoud Fire Protection District for the 2024 budget year there is hereby levied a tax of 1.243 mills upon each dollar ofthe total valuation for assessment ofall taxable property within the district for 2023. That for the purpose ofrecouping any abatement for 2023 in 2024 budget year there is hereby levied a tax of0.040 upon each dollar ofthe total valuation for assessment ofall taxable property within the district for 2023 not to exceed the total abatement in 2023 as entered on the Certification ofValuation from each County. That the President is hereby authorized and directed to immediately certify to the County Commissioners ofLarimer, Weld and Boulder Counties, Colorado the mill levies for the Berthoud Fire Protection District as hereinabove determined and established.
Section 1.
Section 2.
Section 3.
Section 4.
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BERTHOUD FIRE PROTECTION DISTRICT ---'To �e,. '° e()f,U,. '° ��
ADOPTED, this 5th day of January 2024
�d.1..1 NJ.,,! ,{,l -1..,,_,,__,, Dan Hershman
oavldShipy
AT �� ST:
/ � �Ll L dt�-& Fire Ch"efStephen Charles
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BERTHOUD FIRE PROTECTION DISTRICT ---To �e,. r;, t�. r;, �a-.
Weld County
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DOLA LGID/SID _____
____ County Tax Entity Code
CERTIFICATION OF TAX LEVIES for NON-SCHOOL Governments
Weld County , Colorado. -------------------------�----
TO: County Commissioners• of
On behalf of the Berthoud Fire Protection District the Board of Directors of the Berthoud Fire Protection District Hereby officially certifies the following mills to be levied against the taxing entity's GROSS assessed valuation of:
(taxing entity t
(governing body) 8
(local government)C
$ 153,345,620 (GROSSD assessed valuation, Linc 2 of the Certification of Valuation Form DLG 57E)
Note: Jfthe assessor certified a NET assessed valuation (AV) different than the GROSS AV due to a Tax Increment Financing (TIF) AreaF the tax levies must be $ 153,345,620 calculated using the NET AV. The taxing entity's total
(NETG assessed valuation, Line 4 of the Certification of Valuation Form DLG 57) USE VALUE FROM FINAL CERTIFICATION OF VALUATION PROVIDED BY ASSESSOR NO LATER THAN DECEMBER 10
property tax revenue will be derived from the mill levy multiplied against the NET assessed valuation of:
for budget/fiscal year 2024
--------
Submitted: (no later than Dec. 15)
0110512024
(mm/dd/yyyy)
---------------
(yyyy)
LEVY 2 12.585 --------
REVENUE 2
PURPOSE (sec end notes for definitions and examples) l. General Operating Expenses•• 2. <Minus> Temporary General Prope1ty Tax Credit/ Temporary Mill Levy Rate Reduction 1
mills $1,929,854
> mills
<
>
-------- 11-2.5-85--�lmills 1$ 1 , 929,854 0 mills $0 --------
SUBTOTAL FOR GENERAL OPERATING:
General Obligation Bonds and InterestJ
---------
3.
0 mills $0 -------- --------- mills $ 190,609 mills $6,134 mills $ 0 -------- --------- 0 mills $0 -------- --------- -1.-24-3 ----- 0.040 -------- 0
Contractual ObligationsK Capital ExpendituresL Refunds/A batementsM OtherN (specify):
4.
5.
6.
7.
I I 2 126 597 $ 1 1
] 113.868
Sum ofGeneralOperating • Subtotal and Lines 3 to 7
TOTAL• [
_________ mills
Contact person: Stephen Charle,,s Signed: Lef� Cf. Phone: 9?0-4¥1-8898 Title: Fire Chief Survey Question: Does the taxing entity have voter approval to adjust the general operating levy to account for changes to assessment rates? &---<4
□ Yes
□ No
Include one copy of !his tax enlily 's co,npletedform whenfiling the local govemment 's budge/ by Jamta1J1 31st, per 29-1-113 C.R.S., with !he Division ofLocal Government (DLG), Room 52I, 1313 Sherman Street, Denver. CO 80203. Questions? Call DLG al (303) 864-7720.
1 If the taxing entity's boundaries include more than one county, you must certify the levies to each county. Use a separate form for each county and certify the same levies uniformly to each county per Article X, Section 3 of the Colorado Constitution. 2 Levies must be rounded to three decimal places and revenue must be calculated from the total NET assessed valuation (Line 4 of Form DLG57 on the County Assessor's FINAL certification of valuation). Page I of4 DLG 70 (Rev.9/23)
BERTHOUD FIRE PROTECTION DISTRICT ---'To S'e-we-. 'To tJ()VU,. 'To �,c;t.
Larimer County
Pa e 17of20 �
____ County Tax Entity Code
DOLA LGID/SID -----
CERTIFICATION OF TAX LEVIES for NON-SCHOOL Governments
Larimer County , Colorado. --------------'---------------1...-=-=::..:..:.:..=.:=.:_
TO: County Commissioners 1 of
On behalf of the Berthoud Fire Protection District the Board of Directors of the Berthoud Fire Protection District Hereby officially certifies the following mills to be levied against the taxing entity's GROSS assessed valuation of:
(1ax111g enuty/ (governing body)8 (local government)C
$ 380,070,436 (GROSSD assessed valuation, Linc 2 ofthe Certification of Valuation Form DLG 57E)
Note: Ifthe assessor ce11ified a NET assessed valuation (AV) different than the GROSS AV due to a Tax Increment Financing (TIF) AreaF the tax levies must be $ 380,070,436 calculated using the NET AV. The taxing entity's total
(NETG assessed valuation, Linc 4 ofthe Certification of Valuation Form DLG 57) USE VALUE FROM FINAL CERTIFICATION OF VALUATION PROVIDED BY ASSESSOR NO LATER THAN DECEMBER 10
property tax revenue will be derived from the mill levy multiplied against the NET assessed valuation of:
_0_1 _1 0_5 _1 2_0 2_4 __________ for budget/fiscal year _2_0_2_4_____
Submitted: (no later than Dec. 15)
(yyyy)
(mm/dd/yyyy)
REVENUE 2
LEVY 2 12.585 --------
PURPOSE (see end notes for definitions and examples) I . General Operating ExpensesH 2. <Minus> Temporary General Prope11y Tax Credit/ Temporary Mill Levy Rate Reduction'
mi l ls $ 4,783,1 86
> mi l ls
<
>
$<
-------- I 1 2.585 c______ _,lmills 1$4,783,186 0 mills $0 -------- 0 mi l ls $ 0 -------- --------- mi l ls $ 472,428 mi l ls $ 15,203 mills $0 -------- --------- 0 mi l ls $ 0 -------- _; ________ _; _________ 1 .243 -------- 0.040 -------- 0
SUBTOTAL FOR GENERAL OPERATING:
3. General Obligation Bonds and Interest·'
4. Contractual ObligationsK 5 . Capital ExpendituresL 6. Refunds/AbatementsM 7. OtherN (specify):
I I 5 270 81 7 $ ' ,
TOTAL • [ Sum ofGcneral Opemting ] 1 1 3.868 Subtotal and Lines 3 10 7 •
1.. . ______..,1milfS
Contact person: Stephen Charles Signed S 9'4±: d a----,/4 Phone: 9(0-4p1 -8898 Title: Fire Chief Survey Question: Does the taxing entity have voter approval to adjust the general operating levy to account for changes to assessment rates?
Iii Yes
li!No
Include one copy ofthis tax entity 's completedform whenfiling the localgovernment 's budget by .Jc111ua1J1 3 1st, per 29- 1 - 1 13 C.R.S., with the Division oflocal Govern111e111 (DLG), Room 521, 1313 Sherman Street, Denver, CO 80203. Questions? Call DLG at (303) 864-7720.
1 If the taxing entity 's boundaries include more than one county, you must certify the levies to each county. Use a separate form for each county and certify the same levies uniformly to each county per Article X, Section 3 of the Colorado Constitution. 2 Levies must be rounded to three decimal places and revenue must be calculated from the total NET assessed valuation (Line 4 of Form DLG57 on the County Assessor's FINAL certification of valuation). Page I of4 DLG 70 (Rev.9/23)
BERTHOUD FIRE PROTECTION DISTRICT ---To �e,. r;, t�. r;, �,ct
Boulder County
Paae 19 of 20
____County Tax Entity Code
DOLA LGID/SID
-----
CERTIFICATION OF TAX LEVIES for NON-SCHOOL Governments
TO: County Commissioners 1 of
Boulder County , Colorado. -----------------------------'-----
On behalf of the Berthoud Fire Protection District
(ta>.mg ent1t� ) "
the Board of Directors
(governing body) 8
of the Berthoud Fire Protection District
(local governmentf
Hereby officially certifies the following mills to be levied against the taxing entity's GROSS assessed valuation of:
$ 9,065,104 (GROSS D assessed valuation, Line 2 ofthe Certification of Valuation Form DLG 57E)
Note: Ifthe assessor certified a NET assessed valuation (AV) different than the GROSS AV due to a Tax Increment Financing (TIF) AreaF the tax levies must be $ 9,065,104 calculated using the NET AV. The taxing entity's total
(NETG assessed valuation, Line 4 of the Certification of Valuation Form DLG 57) USE VALUE FROM FINAL CERTIFICATION OF VALUATION PROVIDED BY ASSESSOR NO LATER THAN DECEMBER IO
property tax revenue will be derived from the mill levy multiplied against the NET assessed valuation of:
for budget/fiscal year 2024
Submitted: (no later than Dec. I 5)
01/05/2024
---------------
(yyyy)
( mm/dd/yyyy)
--------
REVENUE 2
LEVY 2
PURPOSE (see end notes for definitions and examples) General Operating Expenses 1 • 1 <Minus> Temporary General Property Tax Credit/ Temporary Mill Levy Rate Reduction'
1 2.585
$ 1 14,084
mi l ls
1 . 2.
$<
<
>
> mi l ls
lmms Is 1 14,084
I 12.585
SUBTOTAL FOR GENERAL OPERATING:
$0 $0
0 0
mi l ls
General Obligation Bonds and InterestJ Contractual ObligationsK
3.
mi l ls
4. 5.
1 .243 0.040
$ 1 1 ,268
mi l ls
Capital ExpendituresL Refunds/AbatementsM OtherN (specify):
$363
mi l ls
6.
$0 $ 0
0 0
mi l ls
7.
mi l ls
I 1 3.868
lmms 1 $ 125,71 5
Sum ofGeneral Operating ]
TOTAL. [
• Subtotal and Lines 3 to 7
Phone: 9[0-4�1 -8898 Title: Fire Chief
Contact person: Stephen Charles Signed
S-GJa4r:n eLra&a
Survey Question: Does the taxing entity have voter approval to adjust the general operating levy to account for changes to assessment rates?
□ Yes
□ No
Include one copy ofthis tax entity 's completedform whenfiling the local government 's budget by Janua1J' 3 1st, per 29- /- 1 13 C R.S., with the Division oflocal Government (DLG), Room 521, 1313 Sherman Street, Denver, CO 80203. Questions? Call DLG at (303) 864-7720.
1 I f the taxing entity 's boundaries include more than one county, you must certify the levies to each county. Use a separate form for each county and certify the same levies uniformly to each county per Article X, Section 3 of the Colorado Constitution. 2 Levies must be rounded to three decimal places and revenue must be calculated from the total NET assessed valuation (Line 4 of Form DLG57 on the County Assessor's FINAL certification of valuation). Page I of4 DLG 70 (Rev.9/23)
Berthoud Fire Protection District STATEMENT OF REVENUES & EXPENDITURES WITH BUDGETS December 31, 2022 Actual Audited, 2023 Adopted Budget, 2023 Actual Unaudited, and 2024 Adopted Budget Berthoud Fire Protection District STATEMENT OF REVENUES & EXPENDITURES WITH BUDGETS December 31, 2022 Actual Audited, 2023 Adopted Budget, 2023 Actual Unaudited, and 2024 Adopted Budget
Modified Accrual Budgetary Basis Modified Accrual Budgetary Basis
GENERAL FUND GENERAL FUND
2022 2022
2023 2023
2023 2023
2024 2024
Audited Audited
Adopted Budget Adopted Budget
UnAudited UnAudited
Adopted Budget Adopted Budget
Revenues Revenues
Actual Actual
Actual Actual
General Property Taxes Less Taxes Due to Loveland Less Taxes Due to Loveland Grants Grants General Property Taxes
$ $
4,971,988 4,971,988
$ $
5,772,834 5,772,834
$ $
5,754,678 5,754,678
$ $
6,848,488 6,848,488
‐ ‐
‐ ‐
‐
‐
4,810 4,810 32,081 32,081 40,751 383,823 324,188 383,823 324,188 40,751
364,473 364,473
Charges for Services Wildland Revenue Charges for Services Wildland Revenue
7,607 7,607
2,000 2,000
2,000 2,000
222,314 366,366 97,347 33,435 222,314 366,366 97,347 33,435
111,441 345,758 20,000 345,758 111,441 20,000
111,441 409,621 100,000 409,621 111,441 100,000
SOT Taxes SOT Taxes
Interest I nterest
Other Revenue Other Revenue
6,500 6,500
3,121 3,121
6,500 6,500
Total Revenue Total Revenue
5,699,057 5,699,057
$ $
$ $
6,258,533 6,258,533
$ $
6,543,452 6,543,452
$ $
7,842,523 7,842,523
Expenditures Expenditures
Personnel Personnel
$ $
3,110,758 3,110,758
$ $
4,911,472 4,911,472
$ $
4,762,532 4,762,532
$ $
5,743,485 5,743,485
Building & Land Building & Land
100,035 249,266 75,135 215,674 100,035 249,266 75,135 215,674
135,668 411,483 110,622 145,270 518,354 145,270 110,622 518,354 135,668 411,483
162,523 290,724 81,376 114,671 480,817 114,671 480,817 162,523 290,724 81,376
150,029 455,679 138,877 178,400 541,589 178,400 138,877 541,589 150,029 455,679
Vehicles & Equipment Communications & I.T. Vehicles & Equipment Communications & I.T.
Travel & Training Travel & Training
Managerial Debt service: Principal Managerial Debt service: Principal
2,026,467 2,026,467
2,762 2,762
‐ ‐
‐ ‐
‐ ‐
Interest Interest
26,167 26,167
Total Operating Expenditures Total Operating Expenditures
$ $
5,806,264 5,806,264
$ $
6,232,869 6,232,869
$ $
5,892,643 5,892,643
$ $
7,208,059 7,208,059
Other Financing Sources (Uses) Transfer Out Other Financing Sources (Uses) Transfer Out
‐ ‐ ‐ ‐
‐ ‐
(30,048) (30,048)
‐ ‐
Proceeds form Sale of Capital Proceeds form Sale of Capital Reserve Funding Reserve Funding
‐ ‐
(25,664) (25,664) (25,664) (25,664)
(634,464) (634,464) (634,464) (634,464)
Total Other Financing Sources (Uses) Total Other Financing Sources (Uses)
(30,048) (30,048)
Revenues over/(under) Expenditures Revenues over/(under) Expenditures
$ $
(107,207) (107,207) $ $
‐
$ $
620,761 620,761
$ $
‐
Beginning Fund Balance Beginning Fund Balance
$ $
4,472,376 4,472,376
4,365,169 4,365,169
$ $
4,365,169 4,365,169
4,985,930 4,985,930
Ending Fund Balance Ending Fund Balance
$ $
4,365,169 4,365,169
$ $
4,365,169 4,365,169
$ $
4,985,930 4,985,930
$ $
4,985,930 4,985,930
Page 1 of 2 Page 1 of 2
Berthoud Fire Protection District STATEMENT OF REVENUES & EXPENDITURES WITH BUDGETS December 31, 2022 Actual Audited, 2023 Adopted Budget, 2023 Actual Unaudited, and 2024 Adopted Budget
Modified Accrual Budgetary Basis
CAPITAL FUND CAPITAL FUND
2022
2023
2023
2024
Audited
Adopted Budget
Unaudited
Adopted Budget
Revenues Revenues
Actual
Actual
General Property Taxes
$ $
500,546 16,956 500,546 $ $
569,175 569,175 $ $
577,746 41,957 577,746 $ $
674,305 30,289
Interest
‐ ‐
Other income
6,200
‐
‐
Total Revenues Total Revenues
$ $
523,702 523,702 $ $
569,175 569,175 $ $
619,703 619,703 $ $
704,594
Expenditures Expenditures
Administration Capital Outlay Debt Service: Principal
$ $
9,214 9,214 $ $
11,384 11,384 $ $
10,415 10,415 $ $
13,486
398,324
2,515,180
1,453,414
1,083,568
191,533
121,652
121,652
121,652
Interest
‐
‐
‐
‐
Total Operating Expenditures Total Operating Expenditures
$ $
599,071 599,071 $ $
2,648,216 2,648,216 $ $
1,585,481 1,585,481 $ $
1,218,706
Other Sources/(Uses) Transfer in (out) Other Sources/(Uses)
$ $
‐
$ $
1,679,041 1,679,041 $ $
30,048 30,048 $ $
514,112
Debt proceeds
1,502,715 115,320 1,618,035 1,542,666
‐ ‐
‐
‐ ‐
Proceeds from sale of capital assets
131,058 161,106 (804,672) (804,672) $ $
514,112
1,679,041 (400,000)
Revenues over/(under) Expenditures Revenues over/(under) Expenditures
$ $
$
$
‐
1,542,666 $
(400,000) $
Beginning Fund Balance Beginning Fund Balance
$ $
647,198 647,198 $ $
2,189,864 2,189,864 $ $
2,189,864 2,189,864 $ $
1,385,192
Ending Fund Balance Ending Fund Balance
$ $
2,189,864 2,189,864 $ $
1,789,864 1,789,864 $ $
1,385,192 1,385,192 $ $
1,385,192
Impact Fee Fund Impact Fee Fund
Revenues Revenues
Impact Fee
$ $
267,408 24,807 292,215
$
150,000 150,000 $ $
471,732 59,495 531,227
$
200,000
267,408 $
471,732 $
Interest
‐
‐
Total Revenues Total Revenues
$ $
$
150,000 150,000 $ $
$
200,000
292,215 $
531,227 $
Expenditures Expenditures
Administration Capital Outlay Debt Service
$ $
‐ ‐ ‐
$ $
‐
$ $
‐
$ $
‐
575,000 108,361
137,379 95,594
863,000 108,361
Total Operating Expenditures Total Operating Expenditures
$ $
‐
$ $
683,361 683,361 $ $
232,973 232,973 $ $
971,361
Other Sources/(Uses) Transfer in Other Sources/(Uses)
$ $
‐
$ $
533,361 533,361 $ $
‐
$ $
771,361
Revenues over/(under) Expenditures Revenues over/(under) Expenditures
$ $
292,215 292,215 $ $
‐
$ $
298,254 298,254 $ $
‐
Beginning Fund Balance Beginning Fund Balance
$ $
1,243,350 1,243,350 $ $
1,535,565 1,535,565 $ $
1,535,565 1,535,565 $ $
1,833,819
Ending Fund Balance Ending Fund Balance
$ $
1,535,565 1,535,565 $ $
1,535,565 1,535,565 $ $
1,833,819 1,833,819 $ $
1,833,819
Page 2 of 2
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