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POLICY #2011-08-38
FIRE DEPARTMENT
EXTRAORDINARY EXPENSE POLICY
In accordance with Section 65 of the Municipal Government Act, being Chapter 18 of the
Revised Statutes of Nova Scotia, 1998, the Municipal Council for the Municipality of the County
of Pictou hereby enacts a policy with respect to Fire Department Extraordinary Expense
Reimbursement.
PURPOSE
To establish a consistent and fair policy relating to the extraordinary expenditures incurred by
volunteer fire departments in the execution of their duties.
EXTRAORDINARY EXPENSE
1.
Subject to paragraph 4, an Extraordinary Expense is an expenditure:
(a)
incurred by a fire department in the execution of its fire fighting duties;
(b)
not typically incurred by the fire department during its fire fighting duties; and
(c)
in excess of 10 percent of the amount of the fire department's Annual Fire
Levy ("Annual Fire Levy") and in the event that the Annual Fire Levy has not
been calculated for the fiscal year in which the request is made, then the
Annual Fire Levy for the proceeding year shall be used.
2.
Each expense incurred by a fire department will be examined individually to determine
whether it is an Extraordinary Expense. Expenses incurred to fight the same fire that
collectively, but not independently, meet the conditions in paragraph one are not an
Extraordinary Expense.
3.
For greater clarity, the following could qualify as an Extraordinary Expense if the conditions
in paragraph one were met:
(a)
an equipment rental; or
(b)
hiring a contractor to operate equipment that is not owned by the fire
department.
4.
An Extraordinary Expense does not include the cost of equipment provided by another fire
department in responding in a mutual aid capacity.
2
PROCEDURE
5.
A fire department shall only apply to the Municipal Council for financial assistance under this
policy after the fire department has exhausted all attempts to collect the outstanding
amounts from the property owner, insurance companies or any additional sources other
than the Municipality of Pictou County which might provide reimbursement for the subject
Extraordinary Expense.
6. The Municipal Council will provide financial assistance to the fire department for an
approved Extraordinary Expense in the following manner:
6.1
An approved Extraordinary Expense shall be paid to the fire department by
the Municipality.
6.2
Subject to 6.3, the amount of the Extraordinary Expense will be recovered by
the Municipality through an adjustment to the district fire levy over a period
not to exceed three (3) years.
6.3 If the Extraordinary Expense exceeds 50 percent of the amount of the Annual
Fire Levy, the Municipality will not seek to recover one half of the amount
that exceeds 50 percent of the Annual Fire Levy.
6.4 Example:
Annual Fire Levy is $20,000.
Extraordinary Expense is $15,000.
50% of Annual Fire Levy is $10,000.
$5,000 of the Extraordinary Expense exceeds 50% of the Annual Fire Levy.
Municipality seeks to recover only 50% of $5,000.
Municipality would only seek to recover $12,500 ($10,000 plus ½ $5,000),
through adjustment to the district fire levy.
7.
In considering any application for financial assistance under this policy, Municipal Council
may request and the applicant fire department shall provide such records and information as
Municipal Council deems necessary (in its sole discretion)
8.
The Municipal Council may at its discretion create a line item in its annual operating budget
to account for potential expenditures incurred under the terms of this policy.
9.
All former policies and/or practices with respect to fire department extraordinary expenses
are hereby repealed.