1. It's in their district

2. It fosters fire prevention efforts

3. The consideration is commensurate with the cost of services provided.

However, there appears to be a donation issue present since the District is purchasing the equipment in the name of the fire department. Using a Cabela’s analysis, if the District could show the following factors as listed in AG Op. No. 14-0199, the transaction may still be allowable:

In light of the Cabela's case, it is the opinion of this office that in order for an expenditure or transfer of public funds to be permissible under Art. VII, Sec. 14(A), the public entity must have the legal authority to make the expenditure and must show: (i) a public purpose for the expenditure or transfer that comports with the governmental purpose for which the publicentity has legal authority to pursue; (ii) that the expenditure or transfer, taken as a whole, does not appear to be gratuitous; and (iii) that the public entity has a demonstrable, objective, and reasonable expectation of receiving at least equivalent value in exchange for the expenditure or transfer of public funds. The Cabela's standard places a strong emphasis on the reciprocal obligations between the parties to ensure that there is not a gratuitous donation of public funds.

La. Att'y Gen. Op. No. 02-0254

In La. Op. Atty. Gen. No. 81-357 this office (AG) responded to a similar request concerning whether a fire district may spend money on a volunteer station, for a building, equipment and manpower. In response to this inquiry, this office determined that, “the concept of cooperative endeavors would extend to the expenditure of funds by the fire district in favor of the volunteer station.” Id.