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ARIZONA STATE SENATE
Fifty-Fifth Legislature, First Regular Session
AMENDED
fire district annual budget; summary
Purpose
Requires a fire district's annual budget to include outlined information relating to expenses and revenues.
Background
A fire district board must prepare an annual budget that contains: 1) a certification that the fire district has not incurred any debt or liability in excess of taxes levied; 2) an estimate of the revenue or expenses for the following two fiscal years; and 3) a study of merger, consolidation or joint operation, if the fire district's estimate of expenses exceeds the revenue estimate. The annual budget summary must be posted in three public places and on the fire district's official website at least 20 days before a public hearing. Any fire district without an official website may comply by posting the annual budget on the website of an association of fire districts in Arizona (A.R.S. §§ 48-805 and 48-805.02).
There is no anticipated fiscal impact to the state General Fund associated with this legislation.
Provisions
1. Requires a fire district board's annual adopted budget to include the:
a) estimated number of full-time employees;
b) total estimated personnel compensation;
c) amounts necessary to pay the interest and principle of outstanding voter approved bonds the fire district proposes to raise by secondary property tax levies;
d) amounts necessary to construct, purchase, lease, or lease-purchase property;
e) amount necessary for unanticipated contingencies or emergencies;
f) estimated amounts to be received from sources other than direct property taxes;
g) amounts levied for fire district operations on the secondary property tax roll;
h) amounts levied by the fire district assistance tax;
i) separate statement of the secondary property tax rate for operations and repayment of bonds;
j) amount to procure services, including those of an organized private fire protection provider or a fire department of a neighboring city, town or fire district, or for emergency medical services;
k) any amount of all other authorized services; and
l) beginning fund balance which must reflect the restricted and unrestricted unencumbered balance from the previous fiscal year.
2. Requires an adopted annual budget to include a fully itemized estimate of revenues and expenses for the proceeding and current fiscal year on forms provided by the Office of the Auditor General.
3. Requires the total estimated personnel compensation included in the annual budget to separately state the employee salaries and the employee-related expenses for retirement and health care costs.
4. Requires any audit, report or review of a fire district to be posted in a prominent location on the fire district's official website.
5. Requires a fire district that does not maintain an official website to post any audit, report or review on a website of an association of fire districts in Arizona or request one or more counties that the fire district occupies to post the audit, report or review on the official county website.
6. Requires the proposed annual budget, rather than a budget summary, to be posted in a prominent location on the fire district's official website.
7. Requires, rather than allows, a fire district that does not maintain an official website to post the proposed budget on a website of an association of fire districts in Arizona or request one or more counties the fire district occupies to post the proposed budget on the official county website.
8. Makes technical and conforming changes.
9. Becomes effective on the general effective date.
Amendments Adopted by Committee
· Makes technical changes.
Senate Action
FIN 10/2/21 DPA 9-0-1
Prepared by Senate Research
February 10, 2021
MG/FDR/gs