The following procedures have been established by the Department of
Finance and Administration, Office of Administrative Services to implement the
Fire Protection Services Program Act of Arkansas - Act 833 of 1991 as amended
by Act 10-First Extraordinary session of 1992.
The procedures are divided into four sections:
A. General procedures - these procedures
apply to all fire departments/districts, B. Rural Volunteer Fire
Departments/Districts Procedures, C. Certified Municipal Fire Department
Procedures, and D. Non-Certified Municipal Fire Department
Procedures.
A.
GENERAL
PROCEDURES
A1. Beginning January
1,1992, premium tax shall be collected by the Arkansas Insurance Commissioner
from insurers.
A2. The insurers
will estimate their net direct written premiums and remit premium taxes
quarterly based on these estimates to the Arkansas Insurance Commissioner. The
first quarter's collections should be received in May. The other quarterly
collections should be received in August, November, and March of the following
year. The March collection will be an adjusted collection to reflect the actual
net direct premiums written for the previous year.
A3. The collections will be deposited into
the Fire Protection Premium Tax Fund and will be divided by county using the
foIlowing percentages as stated in the Act:
|
Arkansas
|
0.78%
|
AshIey
|
1.39%
|
Baxter
|
1.78%
|
|
Benton
|
3.86%
|
Boone
|
1.46%
|
Bradley
|
0.52%
|
|
Calhoun
|
0.51%
|
CarrolI
|
0.97%
|
Chicot
|
0.51%
|
|
Clark
|
1.13%
|
Clay
|
1.10%
|
Cleburne
|
1.11%
|
|
Cleveland
|
0.66%
|
CoIumbia
|
1.24%
|
Conway
|
1.04%
|
|
Craighead
|
2.91%
|
Crawford
|
1.98%
|
Crittenden
|
1.32%
|
|
Cross
|
0.84%
|
Dallas
|
0.45%
|
Desha
|
0.71%
|
|
Drew
|
0.80%
|
Faulkner
|
2.30%
|
FrankIin
|
0.97%
|
|
Fulton
|
0.84%
|
GarIand
|
3.12%
|
Grant
|
1.13%
|
|
Greene
|
1.39%
|
Hempstead
|
1.89%
|
Hot Spring
|
1.46%
|
|
Howard
|
0.75%
|
independence
|
1.90%
|
Izard
|
0.91%
|
|
Jackson
|
0.95%
|
Jefferson
|
2.32%
|
Johnson
|
1.05%
|
|
Lafayette
|
0.71%
|
Lawrence
|
0.96%
|
Lee
|
0.73%
|
|
Lincoln
|
1.12%
|
Little River
|
0.77%
|
Logan
|
1.06%
|
|
Lonoke
|
1.70%
|
Madison
|
0.95%
|
Marion
|
1.00%
|
|
Miller
|
1.44%
|
Mississippi
|
1.77%
|
Monroe
|
0.53%
|
|
Montgomery
|
0.66%
|
Nevada
|
0.58%
|
Newton
|
0.67%
|
|
Ouachita
|
1.37%
|
Perry
|
0.62%
|
Phillips
|
1.12%
|
|
Pike
|
0.87%
|
Poinsett
|
1.14%
|
Polk
|
1.01%
|
|
Pope
|
1.73%
|
Prairie
|
0.83%
|
Pulaski
|
5.99%
|
|
RandoIph
|
0.96%
|
St. Francis
|
1.45%
|
Saline
|
3.00%
|
|
Scott
|
0.59%
|
Searcy
|
0.73%
|
Sebastian
|
2.06%
|
|
Sevier
|
0.82%
|
Sharp
|
1.30%
|
Stone
|
0.77%
|
|
Union
|
2.01%
|
Van Buren
|
1.18%
|
Washington
|
3.46%
|
|
White
|
2.71%
|
Woodruff
|
0.47%
|
Yell
|
1.11%
|
A4. The
population of each county and incorporated city and town within the county will
be determined using the latest census from the U.S. Department of Commerce,
Economics and Statistics Administration, Bureau of the Census. All special
census information will be input at the beginning of each annuaI year. The
Department of Finance and Administration will use this information to determine
the percentage population of each incorporated city and town and the remaining
unincorporated percentage population of the county.
A5. Funds distributed under this program
shaII only be used to defray training expense of fire fighters and to purchase,
improve, or for pledging as securities for the purchase and improvement of,
fire fighting equipment in compliance with National Fire Protection Association
(NFPA) standards and initial capital construction or improvements of fire
departments.
A6. The funds for each
county shall be apportioned to the districts and municipalities within the
county based on population unless the County Intergovernmental Cooperation
CounciI notifies the quorum court of the fire protection needs of the districts
and municipalities, in which case the monies shall be apportioned by the quorum
court based on those needs.
A7.
Each County Quorum Court shouId notify the Department of Finance and
Administration through the Arkansas Fire Protection Board by February 1st of
each calendar year of the fire protection needs of the districts and
municipalities of their county as determined by the County Intergovernmental
Cooperation Council. If no notification is received, the distribution within
the county will be based on the population as determined by the latest U.S.
Census of the incorporated municipalities and on a first come, first served
basis for the unincorporated areas. After the first year of the program,
counties that have previously notified the Department of Finance and
Administration through the Arkansas Fire Protection Services Board of the fire
protection needs of the districts and municipalities will have their
apportionments carried forward to the new calendar year from the previous year,
unless otherwise notified no later than February 1st of each calendar
year.
A8. As soon as the Arkansas
Fire Protection Services Board has reviewed and approved the apportionment
and/or changes, the transactions will be routed to the Department of Finance
and Administration which will adjust the distribution of each county as noted
and approved.
A9. As funds are
received from Premiurn Tax collections, the Department of Finance and
Administration will allocate them to each county using the percentages stated
in A3 of the General Procedures. Each county's funds will then be aIlocated
based on the county's population percentage distribution or Quorum Court's
designated fire protection needs as apportioned.
B.
RURAL VOLUNTEER FIRE
DEPARTMENTS/DISTRICTS PROCEDURES
B1. No
rural volunteer fire department/district shalI receive payments or
disbursements under this program unless the County Quorum Court and the Board
of Commissioners of the Fire Protection District designate the current County
Fire Service Coordinator or designate a County Fire Service Coordinator who
shall be responsibIe for seeing that standard guidelines established by the
Arkansas Fire Protection Services Board pursuant to Ark. Code Ann. §
20-22-801 et
seq, are followed.
B2. Rural
volunteer fire departments/districts which are in compliance with these
procedures and .Ark. Code Ann. §§
20-22-801 -
20-22-809
shall be eligible for funds under this program.
B3. Rural volunteer fire
departments/districts which are not certified by the Office of Fire. Protection
Services pursuant to Ark. Code Ann. §§
20-22-801 -
20-22-809
shalI also be eligible for funds under this program. The Arkansas Fire
Protection Services Board shall approve only requests for upgrading, which will
move the department/di strict towards meeting the minimum certification
standards. AM moneys received from the Arkansas Fire Protection Services Board
approved requests for funds are to be spent directly on equipment, training,
capital improvements, or other expenditures necessary for upgrading the service
provided by the department/district. (Act 10-First Extraordinary Session of
1992)
B4. Rural volunteer fire
departments/districts shall complete Requisition for Funds Fire Protection
Services Program Form DFA-FP-1, Project Narrative Fire Protection Services
Program Form DFA-FP-2, and Funding Assurances Fire Protection Services Program
Form DFA-FP-3 and submit to the County Fire Service Coordinator for review and
approval and then to the County Quorum Court for their review and
approval.
B5. If approved by the
County Quorum Court, the Requisition for Funds Form DFA-FP-1, Project Narrative
Form DFA-FP-2, and Funding Assurances Form DFA-FP-3 shall be sent to the
Arkansas Fire Protection Services Board for their review and approval at the
following address:
Arkansas Fire Protection Services Board
C/0 Office of Emergency Services
P.O. Box 758
Conway, AR 72032-0758
B6. If approved by the Arkansas Fire
protection. Services Board, the Requisition for Funds Form DFA-FP-1, Project
Narrative Form DFA-FP-2, and Funding Assurances Form DFA-FP-3 shall be sent to
the Department of Finance and Administration for payment to be made to the
County for the rural volunteer fire department/district.
B7. The payment will be sent to the County
Treasurer - County Quorum Court through the Arkansas Fire Protection Services
Board.
C.
CERTIFIED MUNICIPAL FIRE DEPARTMENT PROCEDURES
C1. Municipal fire departments which are in
compliance with these procedures and Ark. Code Ann. §§
20-22-801 -
20-22-809
shall be eligible for funds under this program.
C2. Municipal fire departments must be
willing to provide fire protection through mutual aid agreements in areas
within five (5) miles of its corporate Iimits. Municipal fire departments shalI
not be required to respond when, in the opinion of proper municipal
authorities, municipal property or fire classification rating would be
jeopardized. Municipal fire departments must furnish an official municipal
resolution signed by the Chief Executive Officer of that municipality stating
their willingness to provide fire protection through mutual aid agreements
and/or copies of the mutual aid agreements to the Arkansas Fire Protection
Services Board as well as a compIeted MunicipaI Fire Departments Funding
Assurances Fire Protection Services Program Form DFA-FP-4.
C3. Municipal fire departments which are in
compliance with the above will have their apportionment forwarded to them after
it is collected.
C4. All funds
received under this program must be expended or allocated for expenditure on or
before the expiration of twelve (12) months from the date of receipt. Any
excess or surplus funds which are not expended or allocated for expenditure
within such twelve (12) month period shall be returned to the Arkansas Fire
Protection Services Board no later than sixty (60) days following the
expiration of such twelve (12) month period. The returned funds will be
deposited to the Fire Protection Premium Tax Fund and will be reallocated as
described in Section A9 of the General Procedures.
C5. Each municipal fire department which
receives such funds shalI file reports on December 1 annually with the Arkansas
Fire Protection Service Board stating how such funds were expended during the
preceding twelve (12) months.
C6.
If any municipal fire department fails to make the reports as stated in C5, the
fire department shall not be eligible for new or additional funds until the
reports are filed.
C7. Any
municipaI fire department which faiIs to expend funds in due compliance with
the provisions of these procedures shall not be eligible for new or additional
funds under this program untiI the department reimburses the exact amount of
those monies improperly retained or expended.
D.
NON-CERTIFIED MUNICIPAL FIRE
DEPARTMENT PROCEDURES
D1. Municipal
fire departments which are not certified by the Office of Fire Protection
Services pursuant to Ark. Code Ann. §§
20-22-801 -
20-22-809
shalI be eligible for funds under this program. The Arkansas Fire Protection
Services Board shall approve only requests for upgrading, which will move the
department towards meeting the minimum certification standards. AlI moneys
received from the Arkansas Fire Protection Services Board approved requests for
funds are to be spent directly on equipment, training, capital improvements, or
other expenditures necessary for upgrading the service provided by the
department. (Act 10-First Extraordinary Session of 1992)
D2. Municipal fire departments must be
willing to provide fire protection through mutual aid agreements in areas
within five (5) miles of its corporate Iimits. Municipal fire departments shalI
not be required to respond when, in the opinion of proper municipal
authorities, municipal property or fire classification rating would be
jeopardized. Municipal fire departments must furnish an official municipal
resolution signed by the Chief Executive Officer of that municipality stating
their willingness to provide fire protection through mutual aid agreements
and/or copies of the mutual aid agreements to the Arkansas Fire Protect i on
Services Board as well as a compIeted MunicipaI Fire Departments Funding
Assurances Fire Protection Services Program Form DFA-FP-4.
D3. Non-certified municipal fire departments
shall complete Requisition for Funds Fire Protection Services Program Form
DFA-FP-5 and Project Narrative Fire Protection Services Program Form DFA-FP-6
and submit to the Chief Executive Officer of the municipality for review and
approval.
D4. If approved, the
Requisition for Funds Form DFA-FP-5 and Project Narrative Form DFA-FP-6 shall
be sent to the Arkansas Fire Protection Services Board for their review and
approval at the following address:
Arkansas Fire Protection Services Board
C/0 Office of Emergency Services
P.O. Box 758
Conway, AR 72032-0758
D5. If approved by the Arkansas Fire
Protection Services Board, the Requisition for Funds Form DFA-FP-5 and Project
Narrative Form DFA-FP-6 shall be sent to the Department of Finance and
Administration for payment to be made to the municipality.
D6. All funds received under this program
must be expended or allocated for expenditure on or before the expiration of
twelve (12) months from the date of receipt. Any excess or surplus funds which
are not expended or allocated for expenditure within such twelve (12) month
period shall be returned to the Arkansas Fire Protection Services Board no
later than sixty (60) days foIlowing the expiration of such twelve (12) month
period. The returned funds will be deposited to the Fire Protection Premium Tax
Fund and will be reallocated as described in Section A9 of the General
Procedures.
D7. Each municipal fire
department which receives such funds shalI file reports on December 1 annually
with the Arkansas Fire Protection Service Board stating how such funds were
expended during the preceding twelve (12) months.
D8. If any municipal fire department fails to
make the reports as stated in D7, the fire department shall not be eligible for
new or additional funds until the reports are filed.
D9. Any municipal fire department which faiIs
to expend funds in due compliance with the provisions of these procedures shall
not be eligible for new or additional funds under this program until the
department reimburses the exact amount of those monies improperly retained or
expended.
EXAMPLE COUNTY XYZ NEEDS ASSESSMENTS
County XYZ has 4 incorporated cities. Without any notification of the
fire protection needs of the county, the Department of Finance and
Administration would distribute funds through the Arkansas Fire Protection
Services Board as follows:
|
NAME
|
POPULATION
|
DISTRIBUTION
|
|
County Total
|
20,000
|
100%
|
|
City A
|
10,000
|
50%
|
|
City B
|
1,000
|
5%
|
|
City C
|
1,000
|
5%
|
|
City D
|
200
|
1%
|
|
Unincorporated Area
|
7,800
|
39% first come, first served basis
|
County XYZ's County IntergovernmentaI Cooperation CounciI meets and
reviews the fire protection needs of the county. It finds that there are 3
rural fire departments serving the unincorporated areas of the county, 1 of
which is twice as big as the other 2. Also, City D does not have a fire
department and its fire needs are met by City C. The County Intergovernmental
Cooperation CounciI makes the following needs assessment to the County Quorum
Court:
|
NAME
|
POPULATION
|
DISTRIBUTION
|
|
County Total
|
20,000
|
100%
|
|
City A
|
10,000
|
50%
|
|
City B
|
1,000
|
5%
|
|
City C
|
1,000
|
6%
|
|
City D
|
200
|
0%
|
|
Rural Department E
|
19%
|
|
Rural Department F
|
10%
|
|
Rural Department G
|
10%
|
|
Unincorporated Area
|
7,800
|
Since the county has determined its needs of both the incorporated and
unincorporated areas, the funds will be distributed using the new percentage
distribution. The incorporated municipalities will receive their funds
quarterly as it is received. The unincorporated rural fire department/districts
must apply for the funds. However, since the unincorporated areas have
designated needs, these funds will be reserved for them until requested.
If the needs for Year B are the same as previous Year A then nothing
needs to be submitted, Year A's percentage distribution will carry over to Year
B. However, if City A is going to assume the fire protection services of Rural
Fire Department E a new percentage distribution based on needs must be
submitted by February 1st. The distribution would then be as follows:
|
NAME
|
POPULATION
|
DISTRIBUTION
|
|
County Total
|
20,000
|
100%
|
|
City A
|
10,000
|
59%
|
|
City B
|
1,000
|
5%
|
|
City C
|
1,000
|
6%
|
|
City D
|
200
|
0%
|
|
Rural Department E
|
10%
|
|
Rural Department F
|
10%
|
|
Rural Department G
|
10%
|
|
Unincorporated Area
|
7,800
|
The above needs distribution will carry over to Year C unless the
Department of Finance and Administration through the Arkansas Fire Protection
Services Board is otherwise notified.
RURAL VALUNTEER FIRE DEPARTMENT/DISTRICT - REQUISITION FOR
FUNDS
FORM DFA-FP-1
Click here to view
image
RURAL VALUNTEER FIRE DEPARTMENT/DISTRICT - PROJECT
NARRATIVE
FORM DFA-FP-2
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image
RURAL VALUNTEER FIRE DEPARTMENT/DISTRICT - CERTIFIED FUNDING
ASSURANCES
FORM DFA-FP-3
This form must be completed and submitted with the Requisition
for Funds.
MUNICIPAL FIRE DEPARTMENTS FUNDING ASSURANCES
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image
FORM DFA-FP-4
The following assurances must be followed in order to receive funds for
your municipality's percentage share of the collection of additional insurance
premium taxes assessed for funding Arkansas Fire Departments as provided by Act
833 of 1991:
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image
NON-CERTIFIED MUNICIPAL FIRE DEPARTMENT - REQUISITION FOR
FUNDS
FORM DFA-FP-5
Click here to view
image
NON-CERTIFIED MUNICIPAL FIRE DEPARTMENT - PROJECT
NARRATIVE
FORM DFA-FP-6
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image
