Borough of West Mayfield Committee

Fire Service Review

LOCAL GOVERNMENT

FUNDING & FINANCES

MUNICIPAL SUPPORT: FIRE SERVICE

OVERALL MUNICIPAL BUDGET

2024 West Mayfield Budget (See Public Safety – Fire)

      • Budgeted: $16,950
      • Actual: TBD
      • Target: Unknown

2023

      • Budgeted = $23,190
      • Actual:  TBD
      • Target: Unknown

2022

      • Budgeted: $20,550
      • Actual: $23,089
      • Target: Overbudget spending by $2,539

2021

      • Budgeted: $15,900
      • Actual: $13,893
      • Target: Underbudget spending by $2,007

2020

      • Budgeted: $15,700
      • Actual: $15,783
      • Target: Overbudget spending by $83

 

CASH CONTRIBUTION

2024 

      • Budgeted: $3,500
      • Actual: $3,500

2023

      • Budgeted: $10,000
      • Actual: $10,000

2022

      • Budgeted: $10,000
      • Actual: $10,000

2021

      • Budgeted: $3,500
      • Actual: $3,500

2020

      • Budgeted: $3,500
      • Actual: $3,500

Source: West Mayfield final budgets.

INSURANCE & BONDING

2024 

      • Budgeted: $6,300
      • Actual: Unknown
      • Target: Unknown

2023

      • Budgeted: $6,140
      • Actual: Unknown
      • Target: Unknown

2022

      • Budgeted: $5,800
      • Actual: Unknown
      • Target: Unknown

2021

      • Budgeted: $5,600
      • Actual: Unknown
      • Target: Unknown

2020

      • Budgeted: $5,500
      • Actual: Unkown
      • Target: Unknown

Source: West Mayfield final budgets.

NOTE: WMFRA reporting from latest audit (“Insurance and Bonding Expenses”)

As asked in the audit, for the 3 year period between Jan 2020 to Dec 2022:

  • Total Insurance Premiums Expenditure = $5,810
  • Total Bond Premiums Expenditure = $250

Borough budgeted figures for the same period: 

  • 2020: $5,500
  • 2021: $5,600
  • 2022: $5,800

Discrepancy: The FRA audit for this period states that the Insurance Premiums expenditure of $5,810 and Bond Premiums Expenditure of $250 are for the entire period between Jan 2020 through Dec 2022–a total of $6,060. However, for this same period the Borough of West Mayfield budgeted a total of  $16,900 in the category of fire service “Insurance and Bonding.”

It is unclear if the borough actually remitted the $16,900 to the WMFRA for the years 2020, 2021, and 2022. 

FOREIGN FIRE INSURANCE PREMIUMS FROM STATE

2024

  • Budgeted: $5,500
  • Actual: Unknown
  • Budget income projection: TBD 

2023

  • Budgeted: $5,400
  • Actual: Unknown
  • Budget income projection: TBD 

2022

  • Budgeted: $4,600
  • Actual: $5,529 
  • Budget income projection: under actual 

2021

  • Budgeted: $5,000
  • Actual: $4,646
  • Budget income projection: over  

2020

  • Budgeted $4,900
  • Actual $5,138
  • Budget income projection: under actual 

2006 – 2019

  • 2019: Actual $5,067
  • 2018: Actual $4,723
  • 2017: Actual $5,185
  • 2016: Actual $5,749
  • 2015: Actual $5,775
  • 2014: Actual $6,049
  • 2013: Actual $6,383
  • 2012: Actual $5,720
  • 2011: Actual $10,095
  • 2010: Actual $6,319
  • 2009: Actual $5,614
  • 2008: Actual $6,162
  • 2007: Actual $6,048
  • 2006: Actual $5,979

Source: WM final budgets and WM Firemen’s Relief Association audits

Note: Based on acutals between the years 2006 – 2022, the average foreign fire insurance premium assistance provided by the state to WMVFD is $5,893/year. Applying this figure as a standard for future annual budgeting would have to consider inflation. $5,893 in 2006 has the same buying power as $8,355 in 2022. In other words, $1.00 in 2006 is the equivalent of $1.40 in 2022–a 40% decrease in purchasing power.  

IN-KIND FUEL PROVISION

2024 

      • Budgeted: $150
      • Actual: TBD
      • Target: Unknown

2023

      • Budgeted: $150
      • Actual: TBD
      • *Fuel (paid for by borough): Gasoline usage not reported, Diesel = 80 gal
      • Target: Projected overbudget spending

2022

      • Budgeted: $150
      • Actual: Unknown
      • *Fuel (paid for by borough): Gasoline = 766 gal, Diesel = 128 gal
      • Target: Projected overbudget spending

2021

      • Budgeted: $300
      • Actual: Unknown
      • *No Fire Department year end report
      • Target: Unknown

2020

      • Budgeted: $300 (assumed)
      • Actual: TBD
      • *Fuel (paid for by borough): 108 gal used [type unspecified]
      • Target: Projected overbudget spending

*Source: WMVFD year end reports to council as reported in council meeting minutes.

MINOR MACHINERY & EQUIPMENT

2024 

      • Budgeted: $1,500
      • *Actual: TBD
      • Target: Unknown

2023

      • Budgeted: $1,500
      • *Actual: TBD
      • Target: Unknown

2022

      • Budgeted: $0
      • *Actual: N/A
      • Target: N/A

2021

      • Budgeted: $1,500
      • *Actual: TBD
      • Target: Unknown

2020

      • Budgeted: $1,500
      • *Actual: TBD
      • Target: Unknown

Source: West Mayfield final budgets.

*Not reported.

Annual distribution of Foreign Fire Insurance Premiums to WMVFD between 2006 and 2022. Total amount: $100,181. Yearly average: $5,893. Annual support trend: negative.

GENERAL AREAS OF INQUIRY