The District operates primarily from General Tax Revenues, Proposition 172 Public Safety Funds, Special Assessment Funds and Mitigation Funds. The Fire Auxiliary provides invaluable additional financial support by raising funds through community events and buying items for the Department or for firefighters directly that, although needed, do not fit within the budget. From time to time, deeply appreciated citizen donations also assist with special funding needs.

The budget process begins with a Preliminary Budget, prepared by the Finance Committee to cover the next fiscal year from July 1 to June 30, and presented to the Board for approval in June of each year. If needed, a Revised Preliminary Budget is prepared and approved by the Board in October.

The bulk of the District’s operating funds are paid through the Nevada County Tax Collector’s office, and arrive in the District’s account in January. A Final Budget is then prepared, reflecting several months’ spending experience and the actual funding from the County. This budget is approved as the Final Budget by the Board in January. A Revised Adopted Budget is usually drafted in April and approved by the Board in May.

A Final Budget reflecting actual income is presented to the Board for approval in June. The purpose of this budget is to ensure that all major expenditure categories have sufficient funds to cover expenses through the end of the fiscal year.

Finally, a Financial Reconciliation is prepared after the end of the fiscal year and presented to the Board in July showing actual income and expenditures for the previous fiscal year.

The District has three employees: Fire Chief, Finance and Facilities Manager, and Operations and Personnel Manager/Board Secretary. The Chief receives a monthly stipend, while the Finance and Facilities Manager, and Operations and Personnel Manager/Board Secretary are part-time employees. Current remuneration for these positions is given below.

As of March, 2023
Fire Chief :     $1,900.00 monthly stipend
Finance and Facilities Manager:     $30.75 hourly (15 hours/week max)
Operations and Personnel Manager:    $30.75 hourly (15 hours/week max)

California State Controller Compensation Report
(Click Link Below)

(Click Link Below)

FY 2024-25 Preliminary Budget
Final Budget 2023-24
Preliminary Budget 2023-24
Final Budget 2022-23
Preliminary Budget 2022-23
Final Budget 2021-22
Preliminary Budget 2021-2022
Preliminary Budget 2020-2021

Final Budget 2019-2020
Preliminary Budget 2018-2019
Final Budget 2017-2018
Final Budget 2016/2017
Final Budget 2015/2016

(Click Link Below)

Audit 2021-22
Audit 2020-21
Audit 2019-2020

District Response to Auditors
Audit 2018-2019

Audit 2017-2018
Audit 2015-2016 

Expenditures Report (Click Link Below)

Revenue Report (Click Link Below)


North San Juan FPD Tax Report 22-23
North San Juan FPD Tax Report 21-22
North San Juan FPD Tax Report 20-21_with levy rolls