SB 1659 Summary

• Requires fire district annual budgets to include detailed line-item estimates of revenues and expenses for the current and preceding fiscal years on forms provided by the auditor general.

• Mandates budgets specify estimated full-time employees, total personnel compensation (separately itemized for salaries, retirement costs, and health care), bond repayment amounts, capital acquisition costs, contingency reserves, and non-tax revenues.

• Requires fire districts to post proposed and adopted budgets prominently on their official websites for at least 20 days before public hearings and adopted budgets must be retained online for at least 60 months.

• Requires fire district audits, reports, and reviews to be posted in a prominent location on the district's website or on an association of fire districts website if the district lacks its own website.

• Adds provisions allowing fire districts to merge or consolidate by majority governing body vote without an election if certain conditions are met, including when a district has obtained a consolidation study or when a district's tax rate is at the maximum allowable rate.