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RECEIVEDAUG 0 2 2018
2018-2019STATE OF NEBRASKA
GENERAL BUDGET FORMLANCASTER COUNTY
CLERKThis budget is for the Period July 1, through June 30
Malcolm Rural Fire Protection District
TO THE COUNT/ BOARD AND COUNTY CLERK OF
Lancaster County
Upon Filing, The Entity Certifies the Information Submitted on this Form to be Correct:
The following PERSONAL AND REAL PROPERTV TAX is requested for the ensuing year:
$ 244,530.00
$ 244,530.00
Property Taxes for Non-Bond Purposes
Principal and Interest on Bonds
Total Personal and Real Property Tax Required
Outstanding Bonded Indebtedness as of July 1
$
Principal
Interest
Total Bonded Indebtedness
Total General Fund Certified Valuation (All Counties)
(Certification of Valuation(s) from County Assessor MUST be attached)
County Clerk's Use ONLY
APA Contact Information
Auditor of Public AccountsState Capitol, Suite 2303
Lincoln, NE 68509
Telephone: (402)471-2111 FAX: (402)471-3301
Website: www.auditors.nebraska.gov
Questions - E-Mail: Deann.Haeffner@)nebraska.gov
Budget Document To Be Used As Audit Waiver?
My Subdivision has elected to use this Budget Document as the Audit Waiver.(!f YES, Board Minutes MUST be Attached)
Xl YES || NOIf YES, Column 2 MUST contain ACTUAL Numbers.
If YES, DO NOT COMPLETE/SUBMIT SEPARATE AUDIT WAIVER REQUEST.
Report of Joint Public Agency & Interlocal Agreements
Nas this Subdivision involved in any Interlocal Agreements or Joint Public\gencies for the reporting period of July 1, 201 7 through June 30, 201 8?
If YES, Please attach Interlocal Agreement Report by September 20, 2018.
Report of Trade Names, Corporate Names & Business Names
Did the Subdivision operate under a separate Trade Name, Corporate Name, or
other Business Name during the period of July 1, 2017 through June 30, 2018?
II YES fXt NOIf YES, Please attach Trade Name Report by September 20, 2018.
Submission Information
Budget Due by 9-20-2018Submit budget to:
1. Auditor of Public Accounts -Electronically on Website or Mail
2. County Board (SEC. 13-508), C/0 County Clerk
See independent accountants' compilation report. Page 1
LineNo.
1
2
3
4
5
67
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
Malcolm Rural Fire Protection
TOTAL ALL FUNDS
Beginning Balances, Receipts, & Transfers:
Beginning Net Cash Balance
Investments
bounty Treasurer's Balance
Subtotal of Beginning Balances (Lines 2 thru 4)
3ersonal and Real Property Taxes (Columns 1 and 2 - See Preparation Guidelines)
^ederal Receipts
State Receipts: Motor Vehicle Pro-Rate (To Lid Supporting Schedule, page 4)
State Receipts: State Aid
State Receipts: Other
State Receipts: Property Tax Credit
-ocal Receipts: Nameplate Capacity Tax
Local Receipts: In Lieu of Tax (To Lid Supporting Schedule, page 4)
Local Receipts: Other
Transfers In Of Surplus Fees (To Lid Supporting Schedule, page 4)
Transfer In Other Than Surplus Fees (Should agree to Transfers Out on Line 28)
Total Resources Available (Lines 5 thru 16)
Disbursements & Transfers:
Operating Expenses
Capital Improvements (Real Property/lmprovements)
Other Capital Outlay (Equipment, Vehicles, Etc.)
Debt Service: Bond Principal & Interest Payments
Debt Service: Payments to Retire Interest-Free Loans (Public Airports)
Debt Service: Payments to Bank Loans & Other Instruments (Fire Districts)
Debt Service: Other
Judgments
Transfers Out of Surplus Fees
Transfers Out Other Than Surplus Fees (Should agree to Transfers In on Line 16)
Total Disbursements & Transfers (Lines 19 thru 28)
Balance Forward/Cash Reserve (Line 17 - Line 29)
Cash Reserve Percentage
PROPERTY TAX RECAP
District in Lancaster County
$1$$_
$_
$_
$_
1$$$.
$$^
1$^
$8
$^
$
1$
s$$$$$11
Actual2016-2017
(Column 1)
502,393.94 I $
2,772.75
505,166.69
215,265.87
606.59
11,488.24
107.48
56,292.29
325,000.00
1,113,927.16.luA
107,723.49
3,870.32
377,184.13
325,000.00
813,777.94
300,149.22
1-
$$_
$$1_
$$$
$_
i_
$_
$$$
i_
$$$
1_
$$$
i_
$_$_
i_
Tax from Line 6
Actual/Estimated2017-2018
(Column 2)
296,603.18
3,546.04
300,149.22
214,993.53
596.61
11,566.34
8,508.40
544.02
48,225.71
105,000.00
689,583.83
108,926.62
7,335.00
159,191.44
105,000.00
380,453.06
309,130.77
County Treasurer's Commission at 2% of Line 6
Total Property Tax Requirement
$$$$_
$$$$$
$
i_
$$
i_
$_as$
$_
$$$$$s$i_
$
$
$A
Adopted Budget2018-2019(Column 3)
I305,943.87
3,186.90
309,130.77
239,736.00
610.00
3SSEsaasaisai;i540.00
43,060.00
593,076.77E"3SS!ie&e^'sSlai»!!3'3SiaB&s<;
169,000.00
10,000.00
340,000.00
519,000.00
74,076.77
44%
239,736.00
4,794.00
244,530.00
See independent accountants' compilation report. Page 2
Malcolm Rural Fire Protection District in Lancaster County
To Assist the County For Levy Setting Purposes
The Cover Page identifies the Property Tax Request between Principal &Interest on Bonds and All Other Purposes. If your political subdivisionneeds more of a breakdown for levy setting purposes, complete the sectionbelow.
Property TaxRequest
_$
$
J_
$
187,900.00
56,630.00
244,530.00
Property Tax Request by Fund:
General Fund
Sinking Fund
Bond Fund
Fund
Total Tax Request
** This Amount should agree to the Total Personal and Real Property TaxRequired on the Cover Page (Page 1).
Cash Reserve FundStatute 13-503 says cash reserve means funds required for the periodbefore revenue would become available for expenditure but shall not includefunds held in any special reserve fund. If the cash reserve on Page 2exceeds 50%, you can list below amounts being held in a special reservefund.
Special Reserve Fund Name Amount
Total Special Reserve Funds
Documentation of Transfers:
(Only complete if there are transfers noted on Page 2, Column 2)
Please explain what fund the monies were transferred from, what fund theywere transferred to, and the reason for the transfer.
Transfer From:
Sinking
Transfer To:
General
Amount: $105,000To cover cost of tanker purchase
Transfer From: Transfer To:
Amount:
Reason:
Transfer From: Transfer To:
Amount:Reason:
Total Cash Reserve
Remaining Cash Reserve
Remaining Cash Reserve %
74,076.77
74,076.77
44%
See independent accountants' compilation report. Page 2-A
CORRESPONDENCE INFORMATION
ENTITY OFFICIAL ADDRESS
If no official address, please provide address where correspondence should be sent
NAME
ADDRESS
CFTY & ZIP CODE
TELEPHONE
WEBSITE
Jen Bratrsovsky
P.Q^6W¥S5=~^o^^ i ^Malcolm, 68402
^oz-TOfi^fifis^ 'ro^^<^-a>^z(
BOARD CHAIRPERSON
NAME Dale Nelson
TITLE/FIRM NAME Chairperson
TELEPHONE
EMAIL ADDRESS
402-796-2686
CLERK/TREASURER/SUPERINTENDENT/OTHER
Jen Bratrsovsky
402-416-3221
For Questions on this form, who should we contact (please V one): Contact will be via email if supplied.
[Board Chairperson
X |Clerk / Treasurer / Superintendent / Other
|Preparer
PREPARER
Anthony CJerina
CPA/HBE LLP
402-261-9633
NOTE: If Budget Document is used as an Audit Waiver, approval of the Audit Waiver will be sent to the Board Chairperson via email. If no email
address is supplied for the Board Chairperson, notification will be mailed via post office to address listed above.
Page3
Malcolm Rural Fire Protection District in Lancaster County
2018-2019 LID SUPPORTING SCHEDULE
Calculation of Restricted Funds
Total Personal and Real Property Tax Requirements
Motor Vehicle Pro-Rate
In-Lieu of Tax Payments
Transfers of Surplus Fees
Prior Year Budgeted Capital Improvements that were excluded from Restricted Funds.
Prior Year Capital Improvements Excluded from Restricted Funds(From 2017-2018 Lid Exceptions, Line (10))
LESS: Amount Spent During 2017-2018
LESS: Amount Expected to be Spent in Future Budget Years
Amount to be included as Restricted Funds (Cannot be a Negative Number)
Nameplate Capacity Tax
_$_
_$_
_$_
14,
7,
6,
,130
,335
,795
.00
.00
.00
(D A.
(2) _$_
(3) _$_
(4) _$_
(5)(6)(7)
(8) _$_
(8a)J_
244,530.00
610.00
TOTAL RESTRICTED FUNDS (A) (9) $ 245,140.00 |
Lid Exceptions
Capital Improvements Budgeted(Purchase of Real Property and Improvements on Real Property)
LESS: Amount of prior year capital improvements that wereexcluded from previous lid calculations but were not spent andnow budgeted this fiscal year (cannot exclude same capitalimprovements from more than one lid calculation.)
Agrees to Line (7).Allowable Capital Improvements
Bonded Indebtedness
Public Facilities Construction Projects (Statute 72-2301 to 72-2308)(Fire Districts & Hospital Districts Only)
Interlocal Agreements/Joint Public Agency Agreements
Public Safety Communication Project - Statute 86-416 (Fire Districts Only)
Payments to Retire Bank Loans and Other Financial Instruments - Agreedto before 7/1/99 (Fire Districts Only)
ORPayments to Retire Interest-Free Loans from the Department ofAeronautics (Public Airports Only)
Judgments
Refund of Property Taxes to Taxpayers
Repairs to Infrastructure Damaged by a Natural Disaster
6,795.00 (10)
1,795.00 (11)
(12)_$_
(13).
(14).
(15)_$_
(16).
(17).
(18).
(19).
(20).
19,500.00
TOTAL LID EXCEPTIONS (B) (21) $ 19,500.00 |
TOTAL RESTRICTED FUNDSFor Lid Computation (To Line 9 of the Lid Computation Form)
To Calculate: Total Restricted Funds (A)-Line 9 MINUS Total Lid Exceptions <B)-Line 21$ 225,640.00
Total Restricted Funds for Lid Computation cannot be less than zero. See Instruction Manual on completing the Lid.
Supporting Schedule.
See independent accountants' compilation report. Page 4
STATE OF NEBRASKALID COMPUTATION FORM
Malcolm Rural Fire Protection District
in
Lancaster County
COMPUTATION OF LIMIT FOR FISCALYEAR 2018-2019
2017-2018
PRIOR
Restricted Funds
YEAR RESTRICTED FUNDS AUTHORrTY OPTION
OPTION 1
Authority = Line (8) from last year's Lid Computation Form
1 OR OPTION 2
218,Option 1
769-d)
.71
OPTION 2 - Only use if a vote was taken at a townhall meeting last
Line (1) of 2017-2018 Lid Computation Form
Allowable Percent Increase Less Vote Taken
(From 2017-2018 Lid Computation Form Line (6) - Line (5))
Dollar Amount of Allowable Increase Excluding the vote taken
Line (A) X Line (B)
Calculated 2017-2018 Restricted Funds Authority (Base Amount) =Line (A) Plus Line (C)
year to exceed Lid for one year
Option 2 - (A)
%Option 2 - (B)
Option 2 - (C)
Option 2-(1)
ALLOWABLE INCREASESTI BASE LIMITATION PERCENT INCREASE (2.5%)
Tl ALLOWABLE GROWTH PER THE ASSESSOR MINUS 2.5%
(2)2.50 %
%(3)
3,444,047.00 /2018 Growth
Estimated
292,297,416.00 =2017 Valuation
1.18 %Multiply times100 To get %
T| ADDITIONAL ONE PERCENT BOARD APPROVED INCREASE
5 / 5 = 100.00 %
1.00 %(4)
# of Board Membersvoting "Yes" for
Increase
Total # of Membersin Governing Body at
Meeting
Must be at least
.75 (75%) of theGoverning Body
ATTACH A COPY OF THE BOARD MINUTES APPROVING THE INCREASE,
See independent accountants' compilation report. PageS
STATE OF NEBRASKALID COMPUTATION FORM
Malcolm Rural Fire Protection District
in
Lancaster County
SPECIAL ELECTION/TOWNHALL MEETING -VOTERAPPROVED % INCREASE %
(5)-
Please Attach Ballot Sample and Election Results OR Record of Action From Townhall Meeting
TOTAL ALLOWABLE PERCENT INCREASE = Line (2) + Line (3) + Line (4) + Line (5) _3.50 %(6)
Allowable Dollar Amount of Increase to Restricted Funds = Line (1) x Line (6) 7,656.94(7)
Total Restricted Funds Authority = Line (1) + Line (7) _226,426.65(8)
Less: Restricted Funds from Lid Supporting Schedule 225,640.00(9)
Total Unused Restricted Funds Authority = Line (8) - Line (9) _786.65
wLINE (10) MUST BE GREATER THAN OR EQUAL TO ZERO OR
YOU ARE IN VIOLATION OF THE LID LAW.
THE AMOUNT OF UNUSED RESTRICTED FUNDS AUTHORrTY ON LINE (10)MUST BE PUBLISHED IN THE NOTICE OF BU&6ET HEARING.
See independent accountants' compilation report. Page 6
Malcolm Rural Fire Protection District in Lancaster County
2018-2019 CAPITAL IMPROVEMENT LID EXEMPTIONS
Description of Capital Improvement Amount Budgeted
Building Improvements $ 6,795.00
Total - Must agree to Line 10 on Lid Support Page 4 $ _ 6,795.00
See independent accountants' compilation report. Page 7
NOTICE OF BUDGET HEARINGAND BUDGET SUMMARY
Malcolm Rural Fire Protection DistrictIN
Lancaster County, Nebraska
PUBLIC NOTICE is hereby given, in compliance with the provisions of State StatuteSections 13-501 to 13-513, that the governing body will meet on the 23rd day of July 2018, juat 8:00 o'clock P.M. at Malcolm Rural Fire Station, Malcolm, NE for the purpose of hearing -E
support, opposition, criticism, suggestions or observations of taxpayers relating to the ^following proposed budget. The budget detail is available at the office of the Clerk during ^regular business hours, .c'
T3
u03
Jen Bratrsovsky ;u£
Clerk/Secretary iS2a?I
2016-2017 Actual Disbursements & Transfers _$_813,777.94 ^
2017-2018 Actual/Estimated Disbursements & Transfers $ 380,453.06 "3
2018-2019 Proposed Budget of Disbursements & Transfers
2018-2019 Necessary Cash Reserve
2018-2019 Total Resources Available
Total 2018-2019 Personal & Real Property Tax Requirement
Unused Budget Authority Created For Next Year
Breakdown of Property Tax:
Personal and Real Property Tax Required for Non-Bond Purposes
Personal and Real Property Tax Required for Bonds
_$_
_$_
JL_$_
$
$$
JLJL
813,777.94
380,453.06
519,000.00
74,076.77
593,076.77
244,530.00
786.65
244,530.00
REPORT OF JOINT PUBLIC AGENCY AND INTERLOCAL AGREEMENTSREPORTING PERIOD JULY 1, 2017 THROUGH JUNE 30, 2018
Malcolm Rural Fire Protection District Lancaster County
SUBDIVISION NAME
Parties to Agreement(Column 1)
Agreement Period(Column 2)
COUNTS
Description(Column 3)
Amount Used as LidExemption for 2018-
2019(Column 4)
City of Lincoln 7/1/18 to 6/30/19 ambulance Service
$ 19,500.00
Total Amount used as Lid Exemption 19,500.00
CPAs & Consultants | Wealth Management
AUG 02 2018
^CAS^COUNTV
INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS' COMPILATION REPORT
To the District BoardMalcolm Rural Fire Protection District
Malcolm, Nebraska
Management is responsible for the accompanying budget document of the Malcolm Rural Fire Protection
District included in the accompanying prescribed form, which comprise the 2018-2019 State of Nebraska
General Budget Form and 2018-2019 Budget Form LC-3 Lid Computation for the period beginning July 1,2018 through June 30, 2019. We have performed a compilation engagement in accordance with Statements
on Standards for Accounting and Review Services promulgated by the Accounting and Review Services
Committee of the AICPA. We did not audit or review the budget document included in the accompanying
prescribed form nor were we required to perform any procedures to verify the accuracy or the completeness
of the information provided by management. Accordingly, we do not express an opinion, a conclusion, nor
provide any form of assurance on this budget document.
The budget document included in the accompanying prescribed form is presented in accordance with the
requirements of the Nebraska State Auditor of Public Accounts, and is not intended to be a presentation in
accordance with accounting principles generally accepted in the United States of America.
<^^ ^/?July 16,2018
7140 Stephanie Lane | P.O. Box 23110 | Lincoln, NE 168542-3110 | p: 402.423.4343 | f: 402.423.4346
1314 Andrews Drive | P.O. Box 1167 [ Norfolk, NE | 68702-1167 | p: 402.379.9294 | f: 402.379.2338
www.hbecpa.com
People and results you can count on.
RECEIVEDAUG 022018
LANCASTER COUNTYCLERK'
MALCOLM RURAL FIRE PROTECTION DISTRICTBudget Hearing Minutes
July 23,2018Board Members:
Dale Nelson, President present
Steve Schmalken present
Darwin Eucker present
Melvin Deinert present
Jen Bratrsovsky present
President Nelson announced that we had a quorum and called the 2018-2019 budgethearing for the M:alcolm Rural Fire Protection District to order at 8:00 PM. Nelson then
informed the group of the open meetings law posted on the bulletin board and opened thefloor to hear any support, opposition, criticism, suggestions or observations of district
taxpayers relating to the proposed budget.
None was given.
Board Member Eucker moved to allow the District to approve an additional one percent
increase in the total 2018-2019 funds subject to limitation.
Board Member Schmalken, seconded the motion - All in favor: 5 (Nelson, Eucker,
Schmalken, Deinert, Bratrsovsky)- All against: 0. Motion approved.
Board Member Eucker moved to accept the proposed budget for the period July 1, 2018to June 30, 2019.
Board Member Schmalken seconded the motion - All in favor: 5 (Nelson, Eucker,
Schmalken, Deinert, Bratrsovsky)- All against: 0. Motion approved.
Board Member Eucker moved to elect to use the budget document as an audit waiver
from the Auditor of Public Accounts by checking the box on the budget form. The districtexpenditures are less than $300,000, therefore we are eligible for an audit waiver.
Board Member Schmalken seconded the motion - All in favor: 5 (Nelson, Eucker,
*** Proof of Publication ***
State of Nebraska)Lancaster County ) SS.
RECEIVEDAUG 0 2 2018
LANCASTERCOUNTYCLERK
Jen Bratrsovstay
PO BOX 12
MALCOLM, NE 68402
ORDER NUMBER 767728
The undersigned, being first duly sworn, deposes and says thatshe/he is a Clerk of the Lincoln Journal Star, legal newspaper printed,published and having a general circulation in the County of Lancasterand State of Nebraska, and that the attached printed notice waspublished in said newspaper
QY\JL' successive times(s) the first insertion having been on
and thereafter onA^ ^ _,20_
_,20_ and that saidnewspaper is the legal newspaper under the statues of the State of
Nebraska.
NOTICE Of BUDGET HEARtNO AND BUDflET SUMMARY
Malcolm Rural Fire ProtecUon UstitetIN Lancaster County, Nebraska
PUBLIC NOTICE Is hereby given, In compliance with the proviskms of State Statute Sectkms 13-501 TO13-513, that the governing body will meet on the 23id day of July 2018, at 8:00 o'ckxk P.M., at MateolmRural Pre Statton, Mafcolm, NE for the purpose of hearing support, opposition, criticism, suggesttois or
office of the Ctefk during regular business houre.J«n Bratrsovsky, Ctefk/Secntaiy
2016.2017Actiia)DlsbursementsiTransfeis2017-2018 ActuaVEsdmated Disbursements & Transfefs2018-2019 Proposed Budget of Disbuisements & Transfere2018-2019 Necessiuy Cash Reserve2018-2019 Total Resources AvailableTotal 2018-2019 Pasonal i Real Property Tax RequirementUnused Budget Authority Created For Next Year
Breakdown of Property Tax:Pereonal and Real Property Tax Required fof Non-Bond PufposesPenxmal and Real Property Tax Required for Bonds»767728-1 1t July 19
_813.777.94_380^510651S.OOO.OO74.076.77
. 593,076,77^.244.530.00
786.65
_244.630.00.80.580.00
PUBLISHED ON: 07/19/2018
TOTAL AD COST:
FILED ON:
55.53
7/19/2018
The above facts are within my personal knowledge and are furtherverified by my personal inspection of each notice in each of said
issues.Subscribed in my presence and sworn to before me on
.20,^
Notary Public^m^±^
"GENERAL NOTARY - State otNebraskai "'"' SUSAN R, MARTIN^
i£SS05ma Mufnmm.ExD. August 20,2020_
