Annual Funding Requirement for Equipment Replacement Reserve Fund - Fire Rescue Vehicles

The current plan for future replacements utilizes an inflation rate of 2% for vehicle and equipment replacements and if current contributions remain unchanged, the Reserve is projected to reach a negative balance by 2028, which is certain to jeopardize future vehicle replacements and operational reliability. As of March 31, 2026, the Reserve had an unallocated balance of $1,571,665, which includes the 2026 budgeted annual contribution of $1,373,020.

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