(a)(1) The Morgan County Commission, upon such terms as it deems proper, may contribute money and materials to volunteer rural fire departments organized in Morgan County according to law. Monies budgeted shall be contributed when matched by the recipient by an equal amount. Such matching funds may consist of money then on hand or of money expended by the recipient during that fiscal year beginning October 1, or both.
(2) A financial statement as of the last day of the fiscal year shall be filed promptly with the commission. No funds on hand at the end of any fiscal year and no invoices evidencing funds expended during that year may be used for matching funds in any succeeding fiscal year.
(b) The county commission may assist the volunteer rural fire departments in obtaining liability insurance for its vehicles and life and accident policies for the members of the departments to the extent and upon the terms as it deems proper, including, without limiting the generality of the foregoing, arranging for the inclusion of such insurance as a part of the county insurance on vehicles and employees.
(c) Requirements of rural fire departments to be eligible for county matching funds:
(1) Must have a minimum of 15 members.
(2) Maintain a duty roster to give 24 hours coverage.
(3) Maintain equipment in state of readiness.
(4) At least one year after joining, 75 percent of all active members must take the rural firefighters basic course.
(5) A minimum of 50 percent of all personnel must be trained in first aid.
(6) Maintain a set of books for auditing purposes-equipment and monies.
(7) Each unit must be willing to respond to all county emergencies requiring assistance.
(8) Each unit must be a member of the Morgan County Rural Firefighters Association.