Maintenance of Effort Certification and Report

​​​​Below are the Wisconsin Department of Revenue (DOR) responses to questions regarding Maintenance of Effort (MOE) reporting, and Law Enforcement, Fire, and Emergency Medical Services (EMS) Certification under sec. 66.0608(2m), Wis. Stats.​

Maintenance of Effort (MOE) Report

  1. What is Form SL-305: Maintenance of Effort Report (MOE), who is required to file it and when is it due?
  2. I'm a county clerk, and all our fire/EMS services are provided by the municipalities within the county. Do I still need to certify fire and EMS by completing Form SL-305: MOE Report?
  3. As a clerk, what should I do first and what documents do I need to e-file the Maintenance of Effort Report (MOE)?
  4. Who is required to complete the SL-306: Law Enforcement Certification, SL-307: Combined Fire/EMS Certification, SL-308: Fire Certification, and/or SL-309: EMS Certification and how are the forms submitted to DOR?
  5. How does a municipality complete the fire/EMS section of the SL-305: MOE Report if it belongs to one joint fire or joint EMS department?
  6. How does a municipality complete the fire/EMS section of the SL-305: MOE Report if it belongs to multiple fire or EMS departments?
  7. How does a municipality complete the fire/EMS section of the SL-305: MOE Report if it has a separate fire and EMS department?
  8. What is required for MOE reporting if a municipality receives free law enforcement, fire, or EMS services
  9. Can a municipality or county certify different criteria from what it certified in the prior year?
  10. If in any year a municipality or county fails to make a certification by not filing or by not meeting the required criteria, what information should it use for certification in the following year?
  11. Is there a penalty for not filing the SL-305: MOE Report, filing late, or for failing to satisfy the requirements under 66.0608(2m)?
  12. Will DOR provide examples showing how the person responsible for providing the service can complete the certification calculations?
  13. What should a municipality or county do if there is a vacancy in the police/fire/EMS chief or director position?
  14. If a municipality or county provides contracted public safety services to another community, how should it complete its MOE reporting?

Law Enforcement Certification

  1. Who is required to complete the law enforcement certification?
  2. Do we have to complete the SL-305: MOE Report if law enforcement services are provided solely by the county sheriff on a non-contractual basis; or the municipality consolidated its law enforcement services with another political subdivision in the prior year; or newly established a law enforcement agency or joined a newly established law enforcement agency in the prior year?
  3. How do we determine "monies raised by tax levy by the municipality and expended for employment costs of law enforcement officers?"
  4. How do we determine "the percentage of the total monies raised by tax levy by the municipality that is expended for employment costs of law enforcement officers?"
  5. How do we determine "the number of full-time equivalent law enforcement officers employed by or assigned to the municipality, not including officers whose positions are funded by grants received from the state or federal government?"

Fire/EMS Certification

  1. Who is required to complete the fire/EMS certification?
  2. Do we have to complete the SL-305: MOE Report if the municipality or county consolidated its fire/EMS services with another political subdivision in the prior year; or entered into a contract with a private entity to provide fire protective or EMS services in the prior year; or newly established an EMS agency or joined a newly established EMS agency in the prior year?
  3. How do we determine "the expenditures for fire protective and EMS services, not including capital expenditures or expenditures of grant monies received from the state or federal government?"
  4. How do we determine "the number of full-time equivalent firefighters and EMS personnel employed by or assigned to the municipality or county, not including firefighters and EMS personnel whose positions are funded by grants received from the state or federal government?"
  5. How do we determine "the level of training of and maintenance of licensure for firefighters and EMS personnel providing fire protective and EMS services within the municipality or county?"
  6. How do we determine "response times for fire protective and EMS services throughout the municipality or county, adjusted for the location of calls for service?"

Maintenance of Effort (MOE) Report

1. What is Form SL-305: Maintenance of Effort Report (MOE), who is required to file it and when is it due?

  • The MOE report is new in 2024, as a result of 2023 WI Act 12. Each municipality and county are required to certify to DOR that they have maintained a level of service in law enforcement, fire, and emergency medical services (EMS) that is at least equivalent to that provided in the previous year.
  • Every municipal and county clerk in Wisconsin is required to annually submit an online report to DOR
  • Due date - July 1, 2024
  • Form SL-305 - must e-file in MyDORGov

2. I'm a county clerk, and all our fire/EMS services are provided by the municipalities within the county. Do I still need to certify fire and EMS by completing Form SL-305: MOE Report?

Yes. All municipalities and counties must certify for fire/EMS. If your county provides no fire/EMS services, complete:

  • Form SL-307 – you can certify your expenditures and full-time equivalent (FTE) personnel were maintained at a level equivalent to the prior year (ex: zero expenditures and FTE)
  • Form SL-305: MOE Report – in Sec. B, select the same criteria and attach completed Form SL-307 in Sec. C
  • Note: Counties are not required to certify law enforcement (Sec. A of Form SL-305)

3. As a clerk, what should I do first and what documents do I need to e-file the Maintenance of Effort Report (MOE)?

  • Before you e-file the MOE:
    • Provide the appropriate certification form(s) to the person in charge of providing the applicable service
    • That person must complete the applicable form and should provide it to you (municipal or county clerk) by June 15 each year
    • For the initial reporting in 2024, municipalities will certify they are on pace to maintain levels at least equivalent to calendar year 2023 by comparing (a) actual amounts at a certain point in time (​ex: May 31, 2024 compared to May 31, 2023), or (b) percentage utilized at a certain point in time (ex: Percentage of actual expenditures as of May 31, 2024 equals 42% of 2023 expenditures).
  • After you receive the completed applicable certification form(s) (see question 3):
    • You can begin e-filing the report
    • While you're completing the MOE Report, you'll be prompted to provide the certification form(s) as a required attachment(s)

4. Who is required to complete the SL-306: Law Enforcement Certification, SL-307: Combined Fire/EMS Certification, SL-308: Fire Certification, and/or SL-309: EMS Certification and how are the forms submitted to DOR?

  • The person(s) in charge of providing law enforcement service and fire/EMS (ex: police chief, fire chief, EMS chief, EMS director, etc.) must complete the appropriate certification(s) and provide it to the municipal or county clerk
  • Clerk uses this certification(s) to e-file Form SL-305: MOE Report on or before July 1 each year
  • You have the option of reporting fire/EMS together or separately – the clerk must attach the certifications received to the MOE Report when e-filing through MyDORGov

5. How does a municipality complete the fire/EMS section of the SL-305: MOE Report if it belongs to one joint fire or joint EMS department?

  • At the time of certification, the person in charge of the joint fire or joint EMS department completes the certification and provides it to each participating municipality
  • The certification can be completed for the joint fire or joint EMS:
    • As a whole in which the same total district data is reported for all participating municipalities. For each individual municipality, in which the data is broken down and separately calculated for each participating municipality.
  • Each municipality:
    • Submits the provided certification (as an attachment) when e-filing the MOE Report with DOR
    • Has the option to submit a combined fire and EMS certification or separate certifications

6. How does a municipality complete the fire/EMS section of the SL-305: MOE Report if it belongs to multiple fire or EMS departments?

  • At the time of certification, the person in charge of each fire or EMS department completes the certification and provides it to each participating municipality
  • After a municipality receives all the applicable fire or EMS information from each fire or EMS district, the municipality must combine that information to determine which items can be certified for the entire municipality
  • The clerk should compare the collected information to the certification forms to identify which boxes to check in Sec. B of Form SL-305: MOE Report. You must use the same certification criteria in Form SL-305: MOE Report that is selected on the certification forms. Note: It may require some coordination between the various fire and EMS departments to identify if they are able to certify the same items.
  • Each municipality:
    • Submits the provided certification(s) (as attachments) when e-filing the MOE Report with DOR
    • Has the option to submit a combined fire and EMS certification or separate certifications

7. How does a municipality complete the fire/EMS section of the SL-305: MOE Report if it has a separate fire and EMS department?

  • The municipality has the option to submit combined fire and EMS certifications or separate fire and EMS certifications
  • If completing separate fire and EMS certifications, the municipality must certify it meets any two of the applicable criteria for fire and EMS separately.

8. What is required for MOE reporting if a municipality receives free law enforcement, fire, or EMS services?

  • In this scenario, the person(s) in charge of providing law enforcement service and fire/EMS (ex: police chief, fire chief, EMS chief, EMS director, etc.) to the municipality must complete the appropriate certification(s) and submit it to the municipal or county clerk.
  • The law enforcement and fire/EMS services provided in the current year must be maintained to a level that is at least equivalent to that provided in the prior year
  • Example: number of FTE, response times, $0 municipal expenditures, etc.
  • Clerk then uses the certification(s) to e-file Form SL-305: MOE Report

9. Can a municipality or county certify different criteria from what it certified in the prior year?

Yes. A municipality is not required to certify using the same criteria each year. However, a municipality or county must maintain law enforcement, fire, and EMS services at a level that is at least equivalent to the level provided in the prior year. Because of this, you may want to calculate all the certification items each year, even if you are not selecting to certify those items in that given year.

To avoid a penalty, each year:

  • Municipality – must certify one of the three criteria for law enforcement
  • Municipality or county – must certify two of the four criteria for fire and EMS
  • Note: Must compare current year to prior year for these certifications unless a municipality or county failed a certification (see question 8)
  • If a municipality or county does not certify a particular item in a current year, for example number of FTE, but chooses to certify that item in the following year, they would compare the number of FTE to that in the prior year (ex: 2026 to 2025) - rather than comparing to the last successful certification or 2023.

10. If in any year a municipality or county fails to make a certification by not filing or by not meeting the required criteria, what information should it use for certification in the following year?

In the following year, for law enforcement, fire, or EMS certification, a municipality or county must compare its current year levels for each criterion to either:

  • Last successful certification
  • 2023 levels
  • Whichever is most recent must be used to compare to current year levels

11. Is there a penalty for not filing the SL-305: MOE Report, filing late, or for failing to satisfy the requirements under 66.0608(2m)?

Yes. If in any year a county or municipality does not satisfy the requirements under sec. 66.0608(2m), Wis. Stats., DOR must reduce the county's or municipality's total aid payments by 15% in the next year, under secs. 79.036 and 79.037, Wis. Stats.

  • This means, the county and municipal aid payment and the new supplemental county and municipal aid amount – will be reduced by 15% in the next year
  • Example: failing to satisfy the requirements on the 2024 SL-305: MOE Report – due to DOR on July 1, 2024 – will result in a decrease of shared revenue received in 2025

12. Will DOR provide examples showing how the person responsible for providing the service can complete the certification calculations?

In the next two sections, DOR provides examples you can choose to use. However, it is important to note, it may be reasonable for your municipality or county to calculate each criterion of the MOE requirements in another manner. Remember, this is a certification that allows for any reasonable and accurate methodology to be utilized.

13. What should a municipality or county do if there is a vacancy in the police/fire/EMS chief or director position?

  • The person in charge of providing law enforcement, fire protection or EMS within the municipality or county must complete the certification
  • If the police/fire/EMS chief or director position is vacant, request the deputy police/fire/EMS chief or director complete the certification

14. If a municipality or county provides contracted public safety services to another community, how should it complete its MOE reporting?

  • To the extent possible, only consider:
    • Expenditures for public safety services provided within your municipality or county. Do not include expenditures incurred due to contracted services provided for other communities.
    • FTE employed by or assigned to your municipality or county.
    • Response times for calls within your municipality or county.

Law Enforcement Certification

1. Who is required to complete the law enforcement certification?

Every municipality with a population greater than 20,000 must complete the law enforcement certification, unless the municipality:

  • Law enforcement services are provided solely by the county sheriff on a noncontractual basis
  • Consolidated its law enforcement services with another county or municipality or entered into a contract with a private entity to provide law enforcement services. This applies only to the year following consolidation or entry into a contract. Note: If renewing a contract with the same entity as contracted with in the prior year, this exception does not apply.
  • Has a newly established or joined a newly established law enforcement agency. This applies only to the year following establishment of the agency.
  • Note: If any of these apply, the municipality must indicate so on the SL-306: Law Enforcement Certification

2. Do we have to complete the SL-305: MOE Report if law enforcement services are provided solely by the county sheriff on a non-contractual basis; or the municipality consolidated its law enforcement services with another political subdivision in the prior year; or newly established a law enforcement agency or joined a newly established law enforcement agency in the prior year?

  • Yes, all municipalities and counties must file the SL-305: MOE Report
  • There are a series of questions in the MOE Report. Within sec. A of the MOE Report:
    • If you select yes to any of the questions:
      • You are still required to attach the applicable certification form(s)
      • You fulfill the MOE requirements by completing the Preparer/Signature page and submitting the form
    • If you select no to any of the questions:
      • You are still required to attach the applicable certification form(s)
      • Complete the rest of the MOE Report and submit when completed
    • Municipalities with a population less than 20,000 and counties are not required to complete the law enforcement certification (sec. A) of the MOE Report

3. How do we determine "monies raised by tax levy by the municipality and expended for employment costs of law enforcement officers?"

A municipality may be able to extract this information from its accounting software. If not, two methods for calculating this amount are provided below, comparing actual data for each calendar year (ex: 2024 compared to 2023). Note: These calculations may not be appropriate for all scenarios. For example, if your municipality passes a referendum specifically for law enforcement, it may know and use the specific amount being allocated towards law enforcement officer employment costs.

The calculations below would be completed for each calendar year using the actual data for 2024 (ex: January 1, 2024 thru may 31, 2024) compared to the full calendar year 2023 (ex: January 1, 2023 thru December 31, 2023) or partial year 2023 (ex: January 1, 2023 thru May 31, 2023).

The calculations below would be completed for each budget year.

Calculation Method #1

  • Step 1 - determine your total actual law enforcement employment costs; include only the cost of wages, salaries, and benefits (i.e., salary and fringe). Do not include training, equipment, or any pre-employment costs.
  • Step 2 - divide the municipal tax levy by the total operating revenues to determine a percentage
  • Step 3 - multiply the percentage from Step 2 by your law enforcement employment costs
  • Step 4 - arrive at a dollar amount calculated for each year
  • Step 5 – complete on-pace review by confirming as of May 31, 2024, the partial "2024 amount" equals at least 42% of the full "2023 amount"

Calculation Method #2

  • Step 1 – determine the total dollar amount spent on law enforcement officer employment costs
  • Step 2 – subtract any grant or non-levy revenue spent for this purpose to arrive at an amount
  • Step 3 – arrive at a dollar amount calculated for each year
  • Step 4 – complete one of the on-pace reviews by confirming:
    • Percentage utilized at a certain point time – as of May 31, 2024, does the partial "2024 amount" equal at least 42% of the full "2023 amount?"
    • Amounts at a certain point in time – is the "2024 amount" as of May 31, 2024 equal to or greater than the "2023 amount" as of May 31, 2023?

4. How do we determine "the percentage of the total monies raised by tax levy by the municipality that is expended for employment costs of law enforcement officers?"

A municipality may be able to extract this information from its accounting software. If not, a method for calculating this amount is provided below, comparing each calendar year. Use the actual data for 2024 (ex: January 1, 2024 thru May 31, 2024) compared to the full calendar year 2023 (ex: January 1, 2023 thru December 31, 2023) or partial year 2023 (ex: January 1, 2023 thru May 31, 2023).

Calculation Method

  • Step 1 – determine the total dollar amount spent on law enforcement officer employment costs
  • Step 2 – subtract any grant or non-levy revenue spent for this purpose to arrive at an amount
  • Step 3 – take that dollar amount and divide it by the total tax levy dollar amount
  • Step 4 – arrive at a percentage calculated for each year
  • Step 5 - complete one of the on-pace reviews by confirming:
    • Percentage utilized at a certain point time – as of May 31, 2024, does the partial "2024 percentage" equal at least 42% of the full "2023 percentage?"
    • Amounts at a certain point in time – is the "2024 percentage" as of May 31, 2024 equal to or greater than the "2023 percentage" as of May 31, 2023?

5. How do we determine "the number of full-time equivalent law enforcement officers employed by or assigned to the municipality, not including officers whose positions are funded by grants received from the state or federal government?"

  • At the time of certification, the person in charge of providing law enforcement service for the municipality may use any reasonable method of calculating the average number of full-time equivalent (FTE) law enforcement officers employed by or assigned to the municipality for the year but may consider only positions that are actually filled. The method identified should be consistently used from year-to-year when making this certification.
  • Law enforcement officer is defined under sec. 165.85(2)(c), Wis. Stats.
  • Note: Positions held by law enforcement officers on Family Medical Leave (FMLA), worker's compensation, or military leave may be considered "filled"
  • A full-time equivalent (FTE) is a unit of measurement used to figure out the number of full-time hours worked by all law enforcement officers
  • The below method determines the average number of FTE law enforcement officers for 2024 (ex: January 1, 2024 thru May 31, 2024) that can be compared to the full calendar year 2023 (i.e., January 1, 2023 thru December 31, 2023) or partial year 2023 (i.e., ex: January 1, 2023 thru May 31, 2023:
    • Note: It may be reasonable to choose another point in time (ex: April 30) based on when the data is compiled

      Calculation method

      • Step 1 - for each month, calculate the number of FTE law enforcement officers. Start by counting each full-time law enforcement officers as 1.0 FTE.
        • Note: Overtime should not be included in this calculation. The maximum number of FTE thatfor one law enforcement officer could be is 1.0 FTE
      • Step 2 – use the standard calculation for any FTE law enforcement officers working less than full-time. Example: for an agency with a 35-hour full-time work week, simply divide the employee's scheduled hours by 35 to determine the FTE. If an employee is scheduled to work 21 hours per week, divide 21 hours by the full-time 35-hour work week and the employee is considered 0.6 FTE
      • Step 3 – repeat the above to determine the total FTE for each month in 2023 and for all completed months in 2024
      • Step 4 – to calculate the average number of FTE over the period, add the total FTE from each month and divide the total by:
        • Twelve – for the full calendar year of 2023
        • Applicable number of months (Five, if reviewing thru May 31 each year) – for partial year 2023 and 2024.
      • Step 5 - use calculated average number FTE for each year
      • Step 6 - complete the on-pace review by confirming if the "2024 FTE average" as of May 31, 2024 is equal to or greater than the "2023 FTE average" as of May 31, 2023 or the full calendar year 2023?

Fire/EMS Certification

1. Who is required to complete the fire/EMS certification?

Every municipality and county must complete the fire/EMS certification, unless the county or municipality:

  • Consolidated its fire protective or emergency medical services with another county or municipality or entered into a contract with a private entity to provide fire protective or emergency medical services. This applies only to the year following consolidation or entry into a contract. Note: If renewing a contract with the same entity as contracted with in the prior year, this exception does not apply.
  • Has a newly established or joined a newly established fire protection or emergency medical service agency. This applies only to the year following establishment of the agency.

2. Do we have to complete the SL-305: MOE Report if the municipality or county consolidated its fire/EMS services with another political subdivision in the prior year; or entered into a contract with a private entity to provide fire protective or EMS services in the prior year; or newly established an EMS agency or joined a newly established EMS agency in the prior year?

  • Yes, all municipalities and counties must file the SL-305: MOE Report
  • There are a series of questions in Form SL-305. If you select yes to any of the questions, you are still required to submit the certification items to fulfill the MOE requirements

3. How do we determine "the expenditures for fire protective and EMS services, not including capital expenditures or expenditures of grant monies received from the state or federal government?"

  • For the specific calendar year, a county or municipality can total its actual expenditures for fire protective and EMS services and exclude (subtract) any related capital expenditures and any related expenditures of grant monies received form the state or federal government
  • Capital expenditures – result in the acquisition, or addition to, fixed assets (ex: vehicles, buildings), and the benefit lasts longer than one year. See Form C/CT Instructions – page 31 or Form A Instructions – page 24-25
  • To calculate – collect the actual expenditures for 2024 (i.e., January 1, 2024 thru May 31, 2024) compared to the full calendar year 2023 (ex: January 1, 2023 thru December 31, 2023) or partial year 2023 (i.e.,ex: January 1, 2023 thru May 31, 2023)
  • Complete one of the on-pace reviews by confirming:
    • Percentage utilized at a certain point time – as of May 31, 2024, do the 2024 expenditures equal at least 42% of the total 2023 expenditures?
    • Amounts at a certain point in time – are the 2024 expenditures as of May 31, 2024 equal to or greater than the 2023 expenditures as of May 31, 2023?
    • Note: It may be reasonable to choose another point in time (ex: April 30) based on when the data is compiled

4. How do we determine "the number of full-time equivalent firefighters and EMS personnel employed by or assigned to the municipality or county, not including firefighters and EMS personnel whose positions are funded by grants received from the state or federal government?"

  • At the time of certification, the person in charge of providing fire protective and EMS services for the county or municipality may use any reasonable method of calculating the average number of full-time equivalent firefighters and EMS personnel employed by or assigned to the county or municipality for the year but may consider only positions that are actually filled
  • A full-time equivalent (FTE) is a unit of measurement used to determine the number of full-time hours worked by all firefighters and EMS personnel
  • If you include mutual aid box alarm system (MABAS) calls in your calculation in one year, be sure to include them in the subsequent year as well. Note: It would be reasonable to exclude MABAS calls from this calculation.
  • For volunteer fire and EMS, those volunteer firefighters and EMS personnel who responded to at least 40% of calls to which volunteer fire protective or EMS personnel responded may be counted as full-time equivalent volunteer firefighters and EMS personnel
  • The below method determines the average number of full-time equivalent firefighters and EMS personnel for 2024 (ex: January 1, 2024 thru May 31, 2024) that can be compared to the full calendar year 2023 (i.e., January 1, 2023 thru December 31, 2023) or partial year 2023 (ex: January 1, 2023 thru May 31, 2023).
  • Note: It may be reasonable to choose another point in time (ex: April 30) based on when the data is compiled
    • Step 1 – start by counting each full-time fire and each EMS personnel as 1.0 FTE. For each month, identify the number of volunteer fire and EMS personnel that responded to at least 40% of calls

      Note: Overtime should not be included in this calculation. The maximum number of FTE that one fire or EMS personnel is 1.0 FTE

    • Step 2 – for each month, calculate the number of full-time equivalent firefighters and EMS personnel
    • Step 3 – use the standard calculation for any FTE firefighters and EMS personnel working less than full-time. Example: for an agency with a 35-hour full-time work week, you would simply divide the employee's scheduled hours by 35 to determine the FTE. If an employee is scheduled to work 21 hours per week, divide 21 hours by the full-time 35-hour work week and the employee is considered 0.6 FTE. For an employer with a 42-hour full-time work week, you would use 42 as the denominator in this calculation.
    • Step 4 – repeat the above to determine the total FTE for each month of 2023 and for completed months of 2024
    • Step 5 – to calculate the average number of FTE over a period, add the total FTE from each month and divide the total by 12 to calculate the average number of FTE over this period:
      • Twelve – for the full calendar year of 2023
      • Applicable number of months (Five, if reviewing thru May 31 each year) – for partial year 2023 and 2024
    • Step 6 – use the calculated average number of FTE for each year
    • Step 7 – complete the on-pace review by confirming if the "2024 FTE average" as of May 31, 2024 is equal to or greater than the "2023 FTE average" as of May 31, 2023 or the full calendar year 2023?

5. How do we determine "the level of training of and maintenance of licensure for firefighters and EMS personnel providing fire protective and EMS services within the municipality or county?"

  • At the time of certification, the person in charge of providing fire protective and EMS services for the county or municipality must determine the level of training and maintenance of licensure for firefighters and EMS personnel providing those services within the municipality or county.
  • For a specific calendar year, you can use one of these methods for certification or another method you deem reasonable:
    • Average number of training hours per firefighter and EMS personnel (i.e., total training hours allocated and/or required divided by total number of firefighters and EMS personnel)
    • Total number of training hours allocated and/or required for firefighters and EMS personnel providing services within the county or municipality
    • Total cost of training and maintenance of licensure expended by the county or municipality
    • Refer to the training/certification required in these publications.
  • Based on the method selected, complete one of the on-pace reviews by confirming:
    • Percentage utilized at a certain point time – as of May 31, 2024, does the partial "2024 amount" equal at least 42% of the full "2023 amount?"
    • Amounts at a certain point in time – is the "2024 amount" as of May 31, 2024 equal to or greater than the "2023 amount" as of May 31, 2023?

6. How do we determine "response times for fire protective and EMS services throughout the municipality or county, adjusted for the location of calls for service?"

  • At the time of certification, the person in charge of providing fire protective and EMS services for the county or municipality must compile and provide response times.
  • One method is to compile the average response time for 2024 (ex: January 1, 2024 thru May 31, 2024) that can be compared to the full calendar year 2023 (i.e., ex: January 1, 2023 thru December 31, 2023) or partial year 2023 (i.e., ex: January 1, 2023 thru May 31, 2023).
  • Note: It may be reasonable to choose another point in time (ex: April 30) based on when the data is compiled.
  • Response time – most typically measured from the time a call is received by the emergency communications center to the arrival of the first fire apparatus/ambulance on the scene.
  • If you include mutual aid box alarm system (MABAS) calls in your calculation in one year, be sure to include them in the subsequent year as well. Note: It would be reasonable to exclude MABAS calls from this calculation.
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