Regular Fire Board Meeting - July 10, 2024

Statement of Activities

Governmental Activities 2020 2021

Expenditures:

Public Safety: Personnel

$

440,645 259,421 101,293 48,376 849,735

$

427,797 257,004 71,957 46,976 803,734

Operations

Administration Depreciation

Total Expenditures

Revenues:

Program Revenue: Fees for Services

0 0

0 0

Total Program Revenues Net Program Expenditures

849,735

803,734

General Revenues: Property Taxes

679,737 135,897

596,180 137,722

Fire District Assistance Tax

Interest Earnings

125

65

Miscellaneous

64,332 880,091

15,374 749,341

Total General Revenues

Increase (Decrease) in Net Position

30,356

(54,393)

Net position, Beginning of the Year

372,522 402,878

402,878 348,485

Net position, End of the Year

$

$

General Fund Budgetary Highlights

Ganado Fire District (The District) over-spent two line items. These items were Operations in the amount of $ 66,827 and Administration in the amount of $45,602. This is due in large part to District costs being more than revenues generated by the property tax levy. This overage is the result of the District still recovering monetarily due to the court ruling between “Centrally Assessed Utilities” and Arizona Counties discussed in Note 20 regarding monies which the District had to give back to Apache County in order to resolve their part of the lawsuit. This has severely impacted their revenues for the past 3 years.

District revenues were $73,007 above what was budgeted however; District expenses were $80,705 over what was budgeted.

The legal compliance of budgeting for Special Districts in Arizona is at the fund level. The District did overspend its budget at the fund level.

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