Agenda Item

Item 12 – Proposed Motion: Fire & EMS Operational and Financial Transparency Report

Meeting dateMarch 9, 2026
Agenda item12
SourceTown-posted agenda

Agenda item transcription generated from the separated Town-posted agenda for search and navigation.

(Councilor Ireland)

Move that the Town Manager be directed to obtain and publish a comprehensive Fire and

EMS full-cost accounting analysis, separating Fire and EMS into distinct cost centers.

The analysis shall include, but not be limited to:

1. Call volume and service demand, separated by municipality and service type;

2. Staffing levels, wages, benefits, overtime, on-call compensation, and related labor costs;

3. Insurance, training, certifications, and compliance costs;

4. Billing practices, collections, write-offs, and net EMS revenue;

5. Mutual aid responses provided and received, including associated costs;

6. Interlocal service reimbursements, payments, or subsidies;

7. Fully burdened per-call cost for Fire services and for EMS services, calculated
separately and by municipality;

8. Identify which expenses are fixed and which vary based on call volume, and shall show
what financial changes would occur if service demand decreases, including the potential
withdrawal of a contracting municipality;

9. Identify the minimum number of personnel required to safely operate Fire and EMS
services and explain whether, and under what conditions, staffing levels could be reduced
if service demand decreases; and

10. Show the financial impact on Lincoln taxpayers under each of the following scenarios:
fall per-capita reimbursement, 80% reimbursement, a combined-population rate, and the
withdrawal of one or more contracting municipalities.

MOTION: SECOND: VOTE: