April 12, 2001

Report No. 2001-32

The annual review of audits of fire protection districts in St. Louis County has been completed.  This review covered reports for the year ended December 31, 1999.

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The State Auditor received, reviewed and accepted twenty-one reports for the year ended December 31, 1999.  Fire Protection Districts are required to have a biennial audit performed if revenues exceed $50,000.   

At December 31, 1999, there were twenty-three fire protection districts in St. Louis County.  Financial information was not received from the Kinloch Fire Protection District for 1999 as required,  however,  reported receipts of $23,482 in 1998, indicate a biennial audit was not necessary.  A copy of an engagement letter for the Pattonville/Bridgeton Terrace Fire Protection District indicated the district had contracted with an independent auditor for an audit of the year ended December 31, 1999.  However, the district later informed the State Auditor’s office that they had terminated the services of this auditor and have elected to have a biennial audit for the two years ended December 31, 2000.   

In 1999, fourteen of twenty-one districts had increases in their General Fund balances.  Since 1991, the General Fund balances of fire districts overall have increased between five and fifteen percent annually.  The following chart shows recent years’ aggregate information. 

		General Fund
		Total		Total		Total
		Revenues		Expenditures		Fund Balances
1991	$	48,915,503		44,395,868		52,480,031
1992		52,295,317		47,537,634		57,237,714
1993		53,989,806		48,373,722		62,853,798
1994		57,135,381		51,965,982		68,023,197
1995		61,991,961		54,654,061		75,361,097
1996		68,187,085		57,186,465		86,361,717
1997		69,541,710		62,514,665		93,388,762
1998		74,948,907		66,937,792		101,399,877
1999		71,737,459	*	66,881,768	*	106,255,568
*	These revenue and expenditure amounts do not include Pattonville/
	Bridgeton Terrace Fire Protection District while the Fund Balance
	total includes its 1998 ending fund balance.

 In previous reviews it was noted that several districts had large General Fund balances in relation to expenditures.  Twelve districts reserved a portion of their 1999 fund balance for new firehouses, additional equipment, future years’ operations and other uses.  The following chart shows the total fund balance to General Fund expenditures ratio as well as the ratio of unreserved fund balance to expenditures ratio. 

Ratio of Fund Balance to General Expenditures
		Total		Unreserved
Fire District		Fund Balance		Fund Balance
Affton		1.47		1.25
Black Jack		1.10		1.10
Chesterfield		1.81		0.65
Community		0.96		0.04
Creve Coeur		3.45		1.79
Eureka		0.69		0.69
Fenton		1.20		1.11
Florissant Valley		1.23		0.98
Lemay		0.49		0.49
Maryland Heights		2.59		2.34
Mehlville		1.60		1.08
Metro West		0.88		0.03
Mid-County		0.83		0.83
Moline		0.90		0.90
Normandy		1.25		1.04
Pattonville/Bridgeton Terrace		(Note 6)
Riverview		1.34		0.28
Robertson		1.67		1.67
Spanish Lake		1.12		1.12
Valley Park		1.54		1.54
West County		1.60		0.37
West Overland		1.32		1.32