Policy 2202: Annual Budget

YAKIMA COUNTY FIRE DISTRICT 12

10000 ZIER ROAD

YAKIMA, WA  98908

 

POLICY #                                          2202

 

COMMISSION CHAIR SIGNATURE       s/b  Ken Eakin, Chair

 

EFFECTIVE DATE:                         10/05/93

REVISION DATE:                           12/09/08

                                                      08/09/11

 

POLICY TITLE:                               ANNUAL BUDGET

 

REFERENCE:                                 RCW 52.16

 

1.0       PURPOSE

 

The purpose of this policy is to define the responsibilities in the preparation and approval of the budget.

 

2.0       FINANCIAL PLAN

 

The budget is a financial plan containing estimates of revenues and expenditures. The Board of Fire Commissioners shall establish standard procedures for preparing and administering the budget.

 

3.0       BUDGET OFFICER

 

The Fire Chief shall be appointed the Budget Officer and is responsible for supervising the preparation of the budget. The Budget Officer shall gather input from the Board of Fire Commissioners, Staff, and Station Officers as necessary to insure the needs of the Department are fulfilled.

 

 

 

 

 

4.0       BUDGET PROCESS

 

A.   The Budget Officer, with assistance from the District Secretary, shall set up a calendar of events for the budget preparation.  The calendar will include meetings with the Station Officers, Staff and workshops with the Board of Fire Commissioners as well as the tentative budget adoption.

B.   The Budget Officer and District Secretary shall compile a budget based on the goals and objectives of the Fire District.  The District Secretary will assign expenses to the appropriate Fund line item and create line items to correspond with District needs.

C.   The Fire District Secretary shall, at the beginning of each year, publish the adopted Fire District Operating Budget with the list of items assigned.

 

5.0       BUDGET HEARING

 

The Board of Fire Commissioners shall, at a regular meeting, schedule a budget hearing. The schedule shall be established at least 60 days prior to the required budget approval date. The budget hearing shall be open to the public for comment.

 

6.0       BUDGET ADOPTION  

 

The District Secretary must prepare the necessary resolutions and final budget package to be formally adopted by the Board of Fire Commissioners on a time line that is consistent with the requirements of Yakima County.