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Home My WebLink About2013-01-15 Board of Selectmen PacketTown Manager's FY 2014 Recommended Budget Town of Reading, MA The following document constitutes the Town Manager's recommended FY 2014 budget for the Town of Reading for the Fiscal Year beginning July 1, 2013. This budget represents continued conservative fiscal practices given the current financial circumstances, and also represents continued investment in the community. While the data and information is presented to understand every detail of the proposed revenue. and expenditure plan, we understand that not all residents of the community have the wherewithal to delve into the details of their municipal budget. Therefore the following is a summary of the key elements of the budget: Revenues Anticipation of available revenues is realistic: ♦ Property tax revenues are increased 2 '/2% plus new growth; ♦ New growth is reflected at recent levels which reflect the ongoing new economic development taking place in Reading; ♦ Although we are not yet aware of the Governor's budget proposals for FY 2014, recent modest 9c reductions to state aid would indicate that State Aid to Reading will not grow from modified FY 2013 levels.; ♦ The Finance Committee has authorized the use of up to $1,000,000 in free cash to balance the FY 2014 budget The budget as presented utilizes $1,000,000 in free cash at this point, and if State Aid comes in at a higher level, the use of free cash will be reduced by a like amount; ♦ Other revenues have been evaluated based on actual 2012/2013 levels, and are believed to be sustainable over time; ♦ In addition to ongoing revenues, there are several one -time revenues that the Town has been working hard to garner, and these revenues will be spent on a four -year investment program of one time expenses. Expenses The expense budget for all Departments is largely unchanged, but the current level and quality of services will be maintained in FY 2014. The somewhat painful reductions made in FY 2012 are fully in place, and we are able to manage within those constraints. Investment One of the more exciting initiatives in the FY 2014 budget is the continued investment that we are able to make in a variety of ways which will benefit the community: ♦ Increased investment in improvements to public roads totaling well over $1 million from the tax levy and State Chapter 90 aid. ♦ Town Meeting has already approved an FY13 funding for the Town's Other Post - Employment Benefits (OPEB) liability. In April, Town Meeting will be asked to transfer additional savings from the FY13 health insurance budget into OPEB; ♦ The FY14 proposed budget has set aside another OPEB contribution, unless these funds are needed for FY14 health insurance premiums. By mid - February we will know our FY14 premium costs. While Reading will always have a limited ability to fund all of the programs and needs of the community, the shared sacrifices to date have resulted in a situation where the Town can make these important and needed investments in our services and facilities and in our long term financial stability. As a community, we need to continue to be prudent in our use of public funds that our residents and businesses work so hard to provide. We appreciate the trust placed in the Town and all of its officials and employees, and we expect to continue to earn that trust. Please do not hesitate to contact us with any questions or comments regarding this budget, or any other aspect of your Town government. Respectfully submitted, Peter I. Hechenbleikner Town Manager Robert W. LeLacheur, Jr. Assistant Town Manager and Finance Director FY 2014 REVENUES Summary of Revenues — The total FY14 estimated revenues for general government will be $80.3 million, a 3.0% increase from FY13. However without the use of free cash in either year the increase is more modest, as revenues are projected to increase 2.7% to $79.3 million. Over the last twenty years, annual increases in revenues have averaged between +3.0% and +4.0 %. Continued conservative fiscal management, which included a 0% change to health insurance premiums in FY13 as a result of competitive bidding, combined with good fortune in snowfall last winter combined to build free cash balances. This allows a projected use of $1.0 million in the FY14 operating budget, a long -term practice that should be eliminated. The following are the highlights of the estimated revenues for FY14: Property Taxes — The FY 2014 tax levy includes a 2.5% increase over the combined FY 2013 tax levy plus new growth. We are projecting a strong $600,000 in new growth based on the assessors estimate taking into consideration historical new growth plus new growth from ongoing development activity in the community. The new growth figures for the past year came in at $579,830 so this forecast is a continuation of significant economic development activity that is currently underway. New Growth (S 000s) 2013 2012 2011 2010 2009 2008 2007 2006 579 325 363 553 1 556 549 843 732 After a discussion with the Board of Assessors in FY12 the abatements and exemptions overlay account was increased to $600,000 due to increased large -scale commercial activity and has increased by 2.5% annually, to a $630,375 figure in FY14. The actual amount may vary from the budgeted amount when the final calculation of the tax rate is made by the Town Accountant. If the overlay account is not used for abatements, it is released in future years and used to support the budget. (See" Operating transfers /Available Funds" below.) Local Revenues from sources other than property taxes — Historically we used very conservative estimates for increasing local receipts and noticed that budgets were built relying on the fact there really was more revenue available. Several years ago we transitioned into an approach that would be more realistic by using a long -term average, and the Finance Committee agreed that in the years that this method causes a revenue deficit, the difference would be made up with an appropriation of Free Cash. In recent years as the economy was sluggish, we toned down long- term averages to allow for possible declines and only encountered one year of minor local revenue deficits. For FY14 we forecast a 4.7% increase, based on higher than forecast actual collections in FY13. MOTOR VEHICLE EXCISE — This revenue source is difficult to forecast, as we have been over and under budget by $100,000+ in recent years, although the average has been in line. For next year we forecast a 6.6% increase to $2.825 million as FY13 collections are ahead of projections. Several years ago we would have expected this figure to be well over $3 million by FY14, but purchases of new cars has slowed during the difficult economic times. INTEREST — The town earns interest on the cash it is holding until it has to pay the bills for the town. From 2005 through 2008, we held the funds for large construction projects that earned us considerable annual interest, in excess of $1 million. We did not use the interest on these excess funds in developing the operating budget because we knew it would not be recurring. Those funds for large construction projects were completely spent by FY 2010. In 2007, many of our investment accounts were earning over 5% interest rates. Unfortunately (for the Town as an investor, but happily for the Town as a borrower) interest rates have steeply declined. We are currently earning 0.2% to 1.0% therefore we have again decreased our estimated interest revenues to be only $125,000 next year. Intergovernmental Revenue — FY13 state aid came in a surprising $685,000 above our estimates. Recently the state had to reduce its growth estimate and some of the 2013 state aid will not be realized. We are estimating $13.0 million for FY 14 state aid, which would be about 0.5% higher than what we expect in FY13. Last year when higher aid came through, we used most of it to decrease our use of free cash in the FY13 budget, and would have similar expectations for FY14 with one exception. If addressing the so- called fiscal cliff in Washington has a great impact on state finances, then we may be forced to revise this estimate down in coming months. Status of Reserves (0001s) Balance July 1 2012 Used Proposed Estimated June 2013 FY2013 FY2014 Balance Free Cash Surplus 6,538 (32) (1,000) 5,506 Sale of Real Estate 708 (250) (200) 258 Stabilization Funds General 1,545 1,545 Smart Growth* 369 (59) (257) 53 Buyback 31 23 0 54 Fincom Reserve 150 (7) 143 Operating Transfers /Available Funds — The amount of money available from cemetery sale of lots has remained constant. Sale of real estate funds from the landfill will be available for debt and capital expenses, but are reduced by $50,000 to $200,000. This is consistent with the Capital Improvements Program which will make these funds last for a bit more than ten years from FY2005 to FY2017. The earnings distribution from the Light Department has been increased 2.0% based on the CPI through December 2012. The Board of Assessors released $475,947 from the overlay surplus last year and we are forecasting $350,000 will be available this year. Again a somewhat high figure of $1.0 million is being used from Free Cash in order to balance the FY2014 budget. Town of Reading One Yr One Yr One Yr One Yr One Yr One Yr Revenues - Details Approved FY-2013 Changes FY - 201 Projected FY - 2014 Changes FY - 2014 FY15 Changes FY - 201 FY16 Changes FY - 2016 FY17 Changes FY - 2017 FY18 Changes FY - 2018 119113 2:34 PM PropertV Taxes Tax levy (within levy limit) 52,483,622 3.2% 54,350,038 3.6% 56,323,789 3.6% 58,295,634 3.5% 60,265,525 3.4% 62,028,413 2.9% New Growth 579,830 78.4% 600,000 3.5% 550,000 -8.3% 500,000 -9.1% 250,000 -50.0% 250,000 0.0% Tax levy (debt exclusion) 2,030,650 -1.4% 1,512,768 -25.5% 1,476,136 -2.4% 1,453,598 -1.5% 1,453,598 0.0% 1,453,598 0.0% Abatements and exemptions 615,000 2.5% 630,375 2.5% 646,134 2.5% 662,288 2.5% 678,845 2.59/6 695,816 2.5% Total Property Taxes 54,479,102 3.4%1 55,832,431 2.5% 57,703,791 3.4%1 59,586,944 3.3% 61,290,278 2.9%F 63,036,195 2.8% Other Local Revenues Motor Vehicle Excise 2,650,000 -1.9% 2,825,000 6.6% 2,900,000 2.7% 2,975,000 2.6% 3,050,000 2.5% 3,150,000 3.3% Meals Tax 300,000 50.0% 335,000 11.7% 375,000 11.9% 400,000 6.7% 425,000 6.3% 450,000 5.9% Penalties /interest on taxes 160,000 10.3% 175,000 9.4% 180,000 2.9% 185,000 2.8% 190,000 2.7% 200,000 5.3% Payments in lieu of taxes 325,000 3.2% 325,000 0.0% 335,000 3.1% 345,000 3.0% 355,000 2.9% 360,000 1.4% Charges for services 1,475,000 0.0% 1,500,000 1.7% 1,550,000 3.3% 1,600,000 3.2% 1,650,000 3.1% 1,700,000 3.0% Licenses & permits 140,000 -10.3% 140,000 0.0% 140,000 0.0% 145,000 3.6% 150,000 3.4% 155,000 3.3% Special Assessments - 100.0% Fines 110,000 -15.4% 110,000 0.0% 110,000 0.0% 110,000 0.0% 110,000 0.0% 110,000 0.0% Interest Earnings 120,000 -40.0% 125,000 4.2% 125,000 0.0% 125,000 0.0% 125,000 0.0% 125,000 0.0% Medicaid Reimbursement 100,000 42.9% 100,000 0.0% 100,000 0.0% 100,000 0.0% 100,000 0.0% 100,000 0.0% Other Total Other Local Revenues 1 5,380,000 -0.4%1 5,635,000 4.7i/_6F 5,815,000 3.2%1 5,985,000 2.9%1 6,155,000 2.8% 6,350,000 3.2% Intergovernmental Revenue 12,955,108 5.3% 13,000,000 0.3% 13,325,000 2.5% 13,658,125 2.5% 13,999,578 2.5% 14,349,568 2.5% State Aid Federal ARRA /State refund 0.0% 0.0% 0.0% 0.0% 0.0% MSBA Other state aid -Supplemental Aid Total Inter ov't Revenues 1 12,955,108 -0.1% 13,000,000 0.3% 13,325,000 2.5% 13,658,125 2.5% 13,999,578 2.5% 14,349,568 2.5% Operating Transfers and Available Funds 25,000 0.0% 25,000 0.0% 25,000 0.0% 25,000 0.0% 25,000 0.0% 25,000 0.0% Cemetery sale of lots Sale of real estate funds 250,000 -16.7% 200,000 -20.0% 150,000 -25.0% 100,000 -33.3% 50,000 -50.0% - 100.0% Reading Ice Arena Authority 100,000 0.0% 100,000 0.0% 100,000 0.0% 100,000 0.0% 100,000 0.0% 100,000 0.0% MSBA payments 215,828 -70.0% 817,305 278.7% RMLD earnings distribution 2.200,738 -0.2% 2,311,053 5.0% 2,368,829 2.5% 2,428,050 2.5% 2,488,751 2.5% 2,550,970 2.5% Enterprise Fund Support 771,190 2.0% 790,470 2.5% 810,232 2.5% 830,488 2.5% 851,250 2.5% 872,531 2.5% 40R Stabilization Fund 368,000 100.0% 257,000 - 30.2% 53,000 -79.4% Sick buy -back Stabilization Overlay surplus 475,947 100.0% 350,000 -26.5% 350,000 0.0% 350,000 0.0% 250,000 -28.6% 250,000 0.0% Total Transfers & Available 4,406,704 7.3% 4,850,828 10.1% 3,857,061 -20.5% 3,833,537 -0.6% 3,765,001 -1.8% 3,798,501 0.9% Certified Free Cash 0 0 0 0 0 0 Stabilization Fund OPERATING REVENUES 77,220,914 2.77% 79,318,259 2.72% 80,700,852 1.74% 83,063,607 2.93% 85,209,857 2.58% 87,534,263 2.73% Free Cash & Savings 697,733 -19.2% 1,000,000 1,000,000 750,000 I 750,000 I 750,000 TOTAL REVENUES $ 77,918,646 2.52% $ 80,318,259 3.08% $ 81,700,852 1.72% $ 83,813,607 2.59% 85,959,857 2.56% 88,284,263 2.70% Benefits & Misc. Accommodated Costs FY14 Budgets BUDGETS FY12 FY13 FY14 Chan e Benefits $12,845,486 $13,329,635 $14,128,150 +6.0% Capital $1,418,500 $2,011,000 $2,157,000 +7.3% Debt $6,063,446 $4,539,575 $4,380,600 -3.5% FINCOM Reserves $150,000 $150,000 $150,000 0% Regional Schools $419,343 $325,000 $341,250 +5.0% TOTAL $20,896,775 $20,355,210 $21,157,000 +3.9% State Assessments* $581,855 $647,755 $663,949 +2.5% 'snot voted by 16wn Meeting — State subtracts from local aid payments Benefits Retirement ($3,770,150; +3.2 %): The Retirement Board voted an increase of +4.5% to the $3.27 million annual contribution required. The Town's self - insured portion has declined to $35,000 due to the passing of a self - insured retiree; a $15,000 expense pays the annual fees associated with seasonal and part-time employees' shift from social security to a 403(b) plan; and $453,600 is set aside as a buffer for an unknown change in health insurance, and if not needed up to this amount will be contributed to the Other Post Employment Benefits (OPEB) liability. Thus far a total of $920,000 has been allocated to fund this liability in the past two year. While this is well below the needed annual contribution of over $1.7 million, it is important to signal to the Auditors and bond rating agencies that the Town takes the OPEB liability seriously. A longer term plan to increase this funding will occur as the pension liability becomes fully funded, or sooner if it becomes required by law. Worker Compensation ($325,000; - 4.8 %): An estimated decrease is projected as of early January 2013 due to the success of Town safety policies. Further adjustments will be made as needed during the budget process. Unemployment Compensation ($100,000; - 16.7 %): Less of an unemployment liability developed from the budget reductions of FY12, and no significant further staff reductions are planned in FY14. Health & Life Insurance ($9,153,000; +8.0 %): Late in the spring of 2011 management negotiated several plan design changes with all unions from the Town, School and Light departments, resulting in higher out of pocket expenses for employees and retirees but lower insurance premium costs. This continued a multi -year trend of benefit changes made in an attempt to contain health insurance costs. A portion of the FY 12 budget savings was able fund OPEB. Beginning in the fall of 2011 the Town conducted an extensive bid process for heath insurance, and the results were very favorable — no change in premiums for FY13. An independent consultant hired to conduct this bid process cited the outstanding results as directly attributable to the excellent management/labor relationship and the prudent financial oversight by the Town. In FY13 we introduced an `opt -out' program for employees that obtained coverage from another source, such as a spouse's plan. Premium savings are $79,681, and after a payment to these employees the Town will save $62,806 in the current fiscal year. For FY14 we are budgeting +8% for premiums and will know the actual amount in mid - February 2013. National averages are about +7.5% although the range is as high as +20% for some large groups. As mentioned, an extra +5% cushion for this cost is budgeted as an OPEB contribution. Any savings from this +8% budget is expected to reduce the use of free cash used to balance the FY14 budget. Medicare ($710,000; +5.2 %): The annual rate of increase of this line item has slowed due to ongoing demographic shifts in the workforce. Indemnification ($70,000; +7.7 %): Police & Fire on duty injury related expenses can vary widely in this line item. Each year the budget is increased in order to be conservative. Capital A recap of FYI capital funding shows: $948,000 voted by April 2011 Town Meeting + $139,500 voted by November 2011 TM + $331,000 voted by April 2012 TM (from 40R funds) $1,418,500 A recap of FY13 capital funding shows: $1,937,700 voted by April 2012 TM ($367k from 40R) + $ 74,000 voted by November 2012 TM + $ 77,500 requested at January 2013 TM $2,089,200 The target baseline capital spending per FINCOM policy for FY14 is $1,900,000 (includes $200,000 due to energy savings). This total is noticeably higher than the April 2011 funding above because of a drop in debt service. The proposed FY14 capital spending is $2,157,000 — an amount higher than suggested by FINCOM because of the continued use of additional one -time 40R Smart Growth Stabilization funds. Following is a summary of the proposed in FY14 capital: Capital Funding Sources: $200,000 from the sale of real estate (fund expected to be fully drawn down by FYI unless replenished by land sales); $257,000 from the 40R Smart Growth Stabilization (fund expected to show a small balance after a four -year spending plan is completed in FYI 5); $1,700,000 from the general fund. Capital Projects: $112,000 for Town Facilities: $50,000 DPW cold storage building design; $15,000 Town Hall office renovation; $15,000 Fire Station furniture; $12,000 DPW garage windows and doors; $10,000 Police station front door replacement; $10,000 Police station carpeting; $130,000 for School Facilities: $65,000 for carpet/flooring at Joshua Eaton ($25,000); Birch Meadow ($20,000) and Coolidge ($20,000); $18,000 for Parker cafeteria equipment; $15,000 for electrical systems at Joshua Eaton; $12,000 for HVAC exhaust fans at Parker; $10,000 for stairwell masonry at Parker; $10,000 for Birch Meadow lockers and cubbies in four areas; $120,000 for Finance department technology including $60,000 each for a regional GIS flyover and large scale network upgrades; $211,000 for Public Safety including $136,000 to replace Firefighter turnout gear (every five years); $30,000 for Dispatch DVR video technology upgrades; $25,000 to replace the Animal Control/Parking Enforcement vehicle; $20,000 for fire hose replacement; $1,555,000 for Public Works: $757,000 for road repairs (an additional $600,000 of Chapter 90 grant funds is expected to further increase the total FY14 road repair budget); $90,000 in general curb and sidewalk repairs for pedestrian safety; $140,000 to replace a snow blower and help clear roadway brush; $115,000 to replace a 2001 dump truck; $55,000 to replace a Cemetery division 1997 pickup truck; $50,000 to replace a Highway division 1997 pickup truck; $129,000 for Washington Park tennis courts; $124,000 for Washington Park basketball courts; $50,000 for parking lot paving; and $45,000 for the Hunt Park playground. Debt ($4,380,600; - 3.5 %)- In FYI 2 the Town advance refunded some existing school debt, and there were two primary results. First, in FY13 annual debt service was reduced by about $1 million, an amount that the Town was receiving from the MSBA as reimbursement for school projects. Second, starting next year further significant reductions are seen and these represent outright savings from the refinancing. For example in FY14 those savings are $499,005, with the bulk of the savings seen in excluded RMHS debt. Past projects being fully repaid in FY13 include the Parker turf field; the Bancroft Avenue tennis courts; a Fire engine; new financial technology systems; and repairs to Birch Meadow schools. One new debt issue is proposed inside the tax levy for FY14 - a $1.5 million cemetery garage that is still in the design phase. Several larger projects are being considered as debt exclusions - to be paid outside of the tax levy. These include the Public Library renovation ($9.4 million town share); the Killam Elementary School renovation ($3 million town share); the need for additional School Space (unknown cost at this time); Downtown Phase II streetscape project ($5.35 million with some offset from a possible state grant); and the possibility of taking some past and/or future water enterprise fund debt and shifting it to the tax rate, although not in time for the FY14 budget. FINCOM Reserves ($150,000; 0 %) The Finance Committee has an emergency reserve fund for unforeseen expenses. FINCOM has considered increasing this long - standing amount but instead had chosen to replenish it at Town Meetings back up to $150,000 during a fiscal year. Regional Vocational Schools ($341,250; +5.0 %) No significant change in enrollment or budgets are expected at either the Northeast Vocational school or Minuteman and tuition plus transportation costs are estimated at +5% for FY14. As more information becomes available these figures could change. State Assessments ($663,949; +2.5% estimate) Town Meeting does not vote on these charges, they are deducted from any State Aid payments the Town receives. The FY14 budget will use figures from the Governor's budget released later in January 2013. Here are some expected details: MBTA ($567,949 +8.6 %) To maintain and operate regional public transportation for services rendered to communities within the Authority. Assessments are apportioned based on weighted population shares of the MBTA district, using data from the 7/1/04 U.S. census estimates. Education ($66,000 - 31.3 %)Charter School Tuition ($43,000) to pay for students that attend a charter school district. Assessments use October 1 st enrollment plus expected growth, and are finalized using April 1St data; Essex Agricultural School ($13,000) one student chose to attend this school instead of one of the vocational schools listed above; School Choice Tuition ($10,000) to pay for students attending another school district under School Choice. Assessments are based on October 1St enrollments and updated on April 1St; and Special Education Assessments (none) to partially reimburse the state for students enrolled in state hospital schools. Assessments are based on full -time equivalency in special education programs from the previous year. Registry of Motor Vehicles Surcharge ($14,000 +5.6 1/o) to reimburse the RMV for marking a license or registration for non - renewal due to non - payment of parking violations, excise taxes, and abandoned vehicle costs. Assessments are based on prior year actual expenses. Metropolitan Area Planning Council ($8,000 +2.6 %) to promote urban planning and to respond to common urban problems of Boston and surrounding communities. Assessments are determined by 2004 population. Air Pollution Districts ($8,000 +4.1%) to pay for the costs incurred by the Department of Environmental Protection in monitoring air pollution levels and enforcing air quality standards at industrial, commercial and institutional facilities. Assessments are determined 50% by 2004 population and 50% by 2004 community assessed values. 01/05/2013 15:52 TOWN OF READING 40 blelacheur NEXT YEAR BUDGET HISTORICAL COMPARISON IPG bgnyrpts PROJECTION: 20141 FY14 General Fund FOR PERIOD 99 ACCOUNTS FOR: EMPLOYEE BENEFITS PRIOR FY3 PRIOR FY2 LAST FY1 CY CY REV PROJECTION PCT ACTUALS ACTUALS ACTUALS ACTUALS BUDGET LEVEL 2 CHANGE 0911 RETIREMENT AND PENSION CONT O5 EXPENSES 19115519 519700 RETR ASSMT 2,714,032.00 2,878,456.00 3,020,698.54 3,125,885.00 3,125,885.00 3,266,550.00 4.5% 19115519 519710 NONCONTRIB 74,379.84 73,728.36 63,550.92 18,853.71 67,500.00 35,000.00 -48.1% 19115519 519720 OBRA FEES 9,634.50 10,989.00 13,843.50 508.50 15,000.00 15,000.00 .0% 19115519 519750 OPEB CONTR .00 .00 500,000.00 420,000.00 420,000.00 453,600.00 8.0% 19115530 530129 ACTUARIAL .00 .00 13,500.00 .00 25,000.00 .00 - 100.0% TOTAL EXPENSES 2,798,046.34 2,963,173.36 3,611,592.96 3,565,247.21 3,653,385.00 3,770,150.00 3.2% TOTAL RETIREMENT AND PENSION 2,798,046.34 2,963,173.36 3,611,592.96 3,565,247.21 3,653,385.00 3,770,150.00 3.2% 0912 WORKERS COMPENSATION O5 EXPENSES 19125574 574500 DEDUCT /CLM 7,821.00 7,591.92 7,545.10 1,605.32 26,250.00 25,000.00 -4.8% 19125574 574550 INS PREMS 238,070.30 247,118.70 275,392.65 266,412.80 315,000.00 300,000.00 -4.8% TOTAL EXPENSES 245,891.30 254,710.62 282,937.75 268,018.12 341,250.00 325,000.00 -4.8% TOTAL WORKERS COMPENSATION 245,891.30 254,710.62 282,937.75 268,018.12 341,250.00 325,000.00 -4.8% 0913 UNEMPLOYMENT COMPENSATION 05 EXPENSES 19135519 519100 UNEMP TWN 35,903.99 50,241.17 15,240.58 12,577.34 37,500.00 30,000.00 -20.0% 19135519 519300 UNEMP SCH 80,779.56 45,003.53 40,318.26 31,203.00 80,000.00 67,000.00 -16.3% 19135530 530000 PROF SVCS 1,740.00 2,320.00 2,320.00 1,220.00 2,500.00 3,000.00 20.0% TOTAL EXPENSES 118,423.55 97,564.70 57,878.84 45,000.34 120,000.00 100,000.00 -16.7% TOTAL UNEMPLOYMENT COMPENSAT 118,423.55 97,564.70 57,878.84 45,000.34 120,000.00 100,000.00 -16.7% 01/05/2013 15:52 TOWN OF READING PG 41 blelacheur NEXT YEAR BUDGET HISTORICAL COMPARISON Ibgnyrpts PROJECTION: 20141 FY14 General Fund FOR PERIOD 99 ACCOUNTS FOR: EMPLOYEE BENEFITS PRIOR FY3 PRIOR FY2 LAST FY1 CY CY REV PROJECTION PCT ACTUALS ACTUALS ACTUALS ACTUALS BUDGET LEVEL 2 CHANGE 0914 HEALTH INSURANCE 05 EXPENSES 19145530 530000 PROF SVCS .00 .00 40,000.00 .00 40,000.00 43,200.00 8.0% 19145574 574000 HEALTH INS 6,745,622.41 7,562,632.22 7,805,056.58 3,957,040.84 8,400,000.00 9,050,000.00 7.7% 19145574 574005 RETIONALEE 00 .00 4,050.45 5,233.92 .00 22,000.00 .0% 19145574 574050 LIFE INS 32,557.48 29,050.86 25,788.73 18,603.81 35,000.00 37,000.00 5.7% 19145574 574055 REGIONALEE .00 .00 29.49 35.96 .00 800.00 .0% TOTAL EXPENSES 6,778,179.89 7,591,683.08 7,874,925.25 3,980,914.53 8,475,000.00 9,153,000.00 8.0% TOTAL HEALTH INSURANCE 6,778,179.89 7,591,683.08 7,874,925.25 3,980,914.53 8,475,000.00 9,153,000.00 8.0% 0916 MEDICARE 05 EXPENSES 19165519 519000 MEDICARE 531,704.40 556,990.00 588,833.37 295,006.10 675,000.00 700,000.00 3.7% 19165519 519005 REGIONALEE .00 .00 399.66 977.80 .00 10,000.00 .0% TOTAL EXPENSES 531,704.40 556,990.00 589,233.03 295,983.90 675,000.00 710,000.00 5.2% TOTAL MEDICARE 531,704.40 556,990.00 589,233.03 295,983.90 675,000.00 710,000.00 5.2% 0917 INDEMNIFICATION 111F O5 EXPENSES 19175519 519210 POLC INDEM 22,620.09 11,662.55 15,720.81 2,535.05 32,500.00 35,000.00 7.7% 19175519 519220 FIRE INDEM 26,234.06 30,462.76 24,693.65 22,137.52 32,500.00 35,000.00 7.7% TOTAL EXPENSES 48,854.15 42,125.31 40,414.46 24,672.57 65,000.00 70,000.00 7.7% TOTAL INDEMNIFICATION 111F 48,854.15 42,125.31 40,414.46 24,672.57 65,000.00 70,000.00 7.7% TOTAL EMPLOYEE BENEFITS 10,521,099.63 11,506,247.07 12,456,982.29 8,179,836.67 13,329,635.00 14,128,150.00 6.0% c c c LL 7 7 LL LL c c c v LL C rn � c Y N N Lp N LL U m m N m N N 00 T C/i L w=N tn�Q r r w O O O CpCpUr> N N N »F»w O) 'O a C m N N n C 7 EO N N 10 2 C N 7 N mC7m UU) C U- LL LL lrf O O S aaaaaa aaaaaaaa cccc c c c c c cccc c 7 7 7 7 7 7 7 LL 7 7 7 7 7 7 LL LL LL LL LL LL LL LL LL LL LL LL LL c c c c c c c c c c c c c c m m m N N N m m N N N N N N N w Z5 7 y y 0 0 X CD m m c c a) d v > 10 - -m• C« O N 7 T N LO Cc O) .�1- .m rn E0 5 namca. 0 C N oopp U C ° 1 .o , O m „ o mc Oa ?N V E . - EEN _ C o a'c m a m m 0 •O N 8 c c c m 7 °6 C C N vm O O d E g oh o o C m3 a m N oo m H� =Uin 0 0 0 0 O O N O cq w w o p o o p p p p p p p p p p 000000 0 0 0 0 0 0 0 0 o p o ct p p O p N p - p p p p p p O - O N N- 0 O - -— w w w w w 69 w w w w w w w w O N_ C T 0 0 w m m ° 10 CD 1 �33a3 da ord o 0 oof -�oLLa U U U U U U m m m m m m LL LL LL LL LL LL a .. c c c c c c r� 330 3 3 3 3 LL C) F H H H H H O O La N W W m y E E °f LC01 U 0 0 o m m m Co m U LL LL LL LL LL LL LL LL LL LL LL 8 0 0 0 0 00 00 S U U U U U U U a s a a a a W a a a a a a '0101010 a c c 7 c c c c 7 7 7 c c a 7 7 c c c c 7 7 7 7 c c c c 7 7 c 7 LLL LL LL 7 LL LL LL Y LL LL LL LL LL LL LL L LL LL LL LL c c c c c c 00: c IX c c c c c c c c c C W N N m N N N N p N p N N N N N G) N m N N p E v c } N V LCO LL a0 p GEC 7 N NO LL c m c - m m $aLL } m ... W = N Y c p� C NY O)OY O N 7 mom_ 0 0 7 E c �- a o C r Y c d c O w w N yc C p U :3 m c��oioi � N v m CL CL OL ?cc6) (� wadi 0 4) C SF C C a> N a O O T N N UU .. m a C y L m O v v L o L `i Eii¢`o ��Qaa m U2 (L c 00 00 00 00 00 00 00 00 00 O O 0 O O O O ppoo 0 r 0 c& ao o o r-- 1, N M Cl) N N ": N- N — N w w w w w 69 613-6944 o C) p p o o p 0 0 0 0 0 p o o p p o o p m 00 O O C) 0 0 0 0 0 0 0 0 0 0 0 O a 0 N c CL C C C C C CL CL CL C C C C Ct Ct C C Ct C o 00 CD O N O O r 0 0 0 O N N O O 0 'T )O C (D (D M N N co C) C) )O LO 't )O )O )O N N a O .- )O N •- e- •- r• LL wHi Cfl 6%V9 CH ww w V3, 6% CR wCA CH Ni CH ww O ~ F O C v 7 a LL C d�CD OHO) O) OLL m N Y LL CO) �• Y Y O U-) a W T T �p U m m U N m M m C U) t, o 0 o m 7 N 0 0 0 ov a LL C C U N m L O. j j E Y Y m m m o 0 o QJ n p r-m� 0 0 w0'aa F Ixw00 ��0 X00 t LL O C G S m a��m 33333 3333 3333 o D LL d d LL d d a d a d a d a O LL LL EECLa 00000 0000 0000 W FINCOM policy: debt +capital FY -2012 FY -2013 FY -2014 FY -2015 FY -2016 FY -2017 FY -2018 FY -2019 FY -2020 FY -2021 FY -2022 FY13 -22 Summary 300,000 300,000 200,000 150,000 100,000 104,822 4,822 Beg. Balance 700,000 369,000 310,000 3,000 100,000 350k initial each from Downtown & Gateway Smart Growth Districts 750,000 Schools - General 50,000 517,000 - - 75,000 - - 75,000 - - 75,000 742,000 Buildings - Schools 147,000 89,500 130,000 588,000 608,000 407,000 78,000 1,534,000 710,000 26,000 60,000 4,230,500 Buildings - Municipal 232,000 242,000 112,000 75,000 434,000 422,000 241,000 280,000 - - 135,000 1,941,000 Financeffechnology - 74,000 120,000 60,000 - - - - 75,000 75,000 - 330,000 Library - 77,500 - - - 10,000 10,000 10,000 10,000 10,000 10,000 60,000 Public Safety - Fire 14,000 36,000 156,000 767,500 285,000 90,600 201,000 849,000 339,000 - 2,724,100 Public Safety - Police 10,000 368,000 55,000 53,000 35,000 20,000 - 10,000 - 35,000 400,000 555,000 Public Works - Equipment 189,000 311,700 360,000 223,300 345,400 391,700 734,500 290,700 379,200 344,600 343,700 3,724,800 Public Works - Parks & Cemetery 45,000 75,000 348,000 540,000 660,600 642,000 1,085,600 295,000 425,800 1,270,000 553,000 5,895,000 Public Works - Roads 875,500 818,000 847,000 678,000 675,000 725,000 775,000 825,000 875,000 925,000 975,000 8,118,000 TOTAL CAPITAL REQUESTS 1,562,500 1 2,089,200 1 2,128,000 1 2,164,300 3,600,500 2,902,700 3,014,700 3,520,700 3,324,000 3,024,600 2,551,700 28,320,400 FINCOM policy: debt +capital 3,533,287 3,688,427 3,800,000 3,900,000 4,000,000 4,100,000 4,202,500 4,307,563 4,415,252 4,525,633 4,638,774 41,578,148 +Allowance for energy savings 300,000 300,000 200,000 150,000 100,000 104,822 4,822 Beg. Balance 700,000 369,000 310,000 3,000 100,000 350k initial each from Downtown & Gateway Smart Growth Districts 750,000 - Net Included Debt 2,807,632 2,279,765 2,050,527 2,298,895 2,102,159 2,014,261 1,905,576 1,236,844 888,675 854,094 824,319 16,455,115 FINCOM Target Capital Funding 1,025,655 1,708,662 1,949,473 1,751,105 1,997,841 2,085,739 2,296,924 3,070,719 3,526,577 3,671,539 3,814,455 25,873,033 Original Funding Voted or Proposed 948,000 1,569,700 1,900,000 1,750,000 2,000,000 2,150,000 2,350,000 3,050,000 3,500,000 3,650,000 3,800,000 29,719,700 Additional Funding Nov TM 139,500 74,000 74,000 Additional Funding Jan TM 77,500 Additional Funding April TM 144,000 Additional Funding 40R 331,000 368,000 257,000 53,000 678,000 TOTAL CAPITAL REQUESTS 1,562,500 2,089,200 2,128,000 2,164,300 3,600,500 2,902,700 3,014,700 3,520,700 3,324,000 3,024,600 2,551,700 28,320,400 Annual Surplus (Deficit) 29,000 (361,300) (1,600,500) (752,700) (664,700) (470,700) 176,000 625,400 1,248,300 Cumulative Surplus (Deficit) 29,000 (332,300) (1,932,800) (2,685,500) (3,350,200) (3,820,900) (3,644,900) (3,019,500) (1,771,200) Sources General Fund 931,500 1,471,200 1,700,000 1,600,000 1,900,000 2,150,000 2,350,000 3,050,000 3,500,000 3,650,000 3,800,000 25,171,200 Beg. Balance 994,287 704,822 454,822 254,822 104,822 4,822 'Sale of RIE Fund 300,000 250,000 200,000 150,000 100,000 "match the allowance for energy savings to remove reliance on this funding source End balance 704,822 454,822 254,822 104,822 4,822 Beg. Balance 700,000 369,000 310,000 3,000 100,000 350k initial each from Downtown & Gateway Smart Growth Districts 40R Stablization Funds 40R 331,000 368,000 257,000 53,000 + deposits 309,000 150,000 150,000 159k (Downtown) + 150k/yr (Gateway) unit payments - transfer to AHTF 200,000 200k to AHTF contemplated in FY14 End balance 369,000 310,000 3,000 100,000 FY -2012 FY -2013 FY -2014 FY -2015 FY -2016 FY -2017 FY -2018 FY -2019 FY -2020 FY -2021 FY -2022 FY13 -22 Schools - General 50,000 517,000 75,000 75,000 75,000 742,000 Building Study 50,000 Modular Classrooms 490,000 School space needs - feasibility 400,000 400,000 Killam Renovation (NEW- TBA) Debt Excl Debt Excl Debt Excl Debt Excl Debt Excl Debt Excl Debt Excl Debt Excl 'Excl Technology -large scale projects 40R 75,000 75,000 75,000 75,000 300,000 Vehicles -1999 Chevy pickup 42,000 42,000 Buildings - Schools (Total) 147,000 89,500 130,000 588,000 608,000 407,000 78,000 1,534,000 710,000 26,000 60,000 4,230,500 Buildings - Schools (Energy) 74,000 12,000 27,000 52,000 52,000 158,000 15,000 25,000 26,000 60,000 427,000 Buildings - Schools (non Energy) 73,000 77,500 103,000 536,000 556,000 249,000 78,000 1,519,000 685,000 3,803,500 Energy (Performance Contracting) Sch various items financed by DEBT for 15yrs Electrical Systems Sch 50,000 15,000 - - - - - - - 20,000 35,000 HVAC /Energy Mgmt Systems Sch - 12,000 12,000 12,000 22,000 158,000 15,000 25,000 26,000 - 282,000 Windows & Doors Sch 24,000 - - 30,000 - - - - 30,000 Generators Sch - - Technology Infrastructure Sch - - Water Heater Sch 40,000 40,000 80,000 ADA Compliance Sch - _ Ceilings Sch - Classroom Furniture Sch 14,000 39,000 Compressors Sch - - Fire Alarms Sch - 90,000 90,000 Cafeteria Equip. & Furniture Sch 18,000 - 18,000 Plumbing Sch - - - - - - _ Capet/Flooring Sch 48,000 65,000 126,000 164,000 119,000 64,000 15,000 - 553,000 Roofing Sch - - 392,000 392,000 - - 1,504,000 685,000 2,973,000 Security System Sch - - - - 27,500 Fire Supression System Sch - - - - Other Sch 25,000 20,000 18,000 40,000 103,000 FY -2012 FY -2013 FY -2014 FY -2015 FY -2016 FY -2017 FY -2018 FY -2019 FY -2020 FY -2021 FY -2022 FYI 3-22 Buildings - Municipal 232,000 242,000 112,000 75,000 434,000 422,000 241,000 280,000 135,000 1,941,000 Buildings - Muni (Energy) 65,000 10,000 22,000 35,000 40,000 20,000 39,000 135,000 301,000 Buildings - Muni (non Energy) 167,000 232,000 90,000 40,000 394,000 402,000 202,000 280,000 1,640,000 Energy (Performance Contracting) various items financed by DEBT for 15yrs Electrical Systems Mon - - - - - HVAC /Energy Mgmt Systems Mon 20,000 - 35,000 20,000 20,000 15,000 90,000 Windows & Doors Mun 45,000 10,000 22,000 - - - 24,000 - 56,000 Generator Mun - 20,000 - 120,000 140,000 Technology Infrastructure Mun - - Water Heater Mon 15,000 15,000 ADA Compliance Mun - - Ceiling Mun - 10,000 10,000 Furniture Mon 15,000 - 15,000 Compressor Mun - - Fire Alarm Mun 40,000 Kitchen /Cafeteria Mun - 32,000 32,000 Plumbing Mun - - - Capet/Flooring Mun 30,000 58,000 10,000 30,000 - - - 98,000 Roofing Mun - - - 394,000 402,000 202,000 280,000 1,278,000 Security System Mun 85,000 - - - - Fire Supression System Mun - - - Other (lightng & Cem design'13) Mun 12,000 142,000 65,000 207,000 FY -2012 FY -2013 FY -2014 FY -2015 FY -2016 FY -2017 FY -2018 FY -2019 FY -2020 FY -2021 FY -2022 FYI 3-22 Finance 120,000 60,000 75,000 75,000 330,000 Technology - Fin'I Platform SM ($1.25m 5yr debt) Debt Debt Technology - GIS regional Flyover Project 60.000 60,000 Technology - large scale projects 60,000 60,000 75,000 75,000 270,000 Library 10,000 10,000 10,000 10,000 10,000 10,000 60,000 Equipment (defer for renovation decision) 10,000 10,000 10,000 10,000 10,000 10,000 60,000 Renovation ($12mil project $7m debt exclusion) Debt Excl Debt Excl Debt Excl Debt Excl Debt Excl Debt Excl Debt Excl Debt Excl Debt Excl ` Public Safety - Fire 14,000 36,000 156,000 767,500 285,000 90,600 201,000 849,000 339,000 2,724,100 Pumper Eng #1(2010- $525k; next FY30) D Debt Debt Debt Debt Pumper Eng #2(2007- $410k; next FY25) Di Debt Debt Pumper Eng #3(1995: est $630k FY16) 630,000 630,000 Pumper Eng #4(2001: est $804k FY20) 804,000 804,000 Ladder Trk #1(2008: $800k, next FY27) De Debt Debt Debt Debt Debt Debt Debt Ambulance #1 (2010 -10 yrs) 294,000 294,000 Ambulance #2 (2006 - 10yrs) 275,000 275,000 Passenger Car#1 (2005 - 10yrs) 41,500 41,500 Passenger Car#2 (1997 - 10yrs) 45,000 45,000 Pickup Truck #3 (2006 - 12yrs) 45,600 45,600 Pickup Truck #4 (1996 - 12yrs) 36,000 36,000 Alarm Truck (1994 - 16yrs) 69,000 69,000 ALS Defibrillator (2006 - 5yrs) 27,000 27,000 BLS -AED (2004 - 8yrs) 21,000 21,000 Rescue Tool(2006 - 12yrs) 45,000 45,000 Breathing Air Bottles 14,000 10,000 10,000 Thermal Imaging (2010 - 10yrs) 45,000 45,000 Fire Hose 20,000 30,000 50,000 Turnout Gear (2008 - 5yrs) 136,000 150,000 286,000 Public Safety - Police/Dispatch 10,000 55,000 35,000 20,000 10,000 35,000 400,000 555,000 Handguns & Associated Leather (Police) 10,000 10,000 DVR video technology (Dispatch) 30,000 30,000 PEOIACO multipurpose van 25,000 25,000 Vehicle Video Integration (move out 2 yrs) 35,000 35,000 70,000 Radios (Police & Fire 2010 -12yrs) 400,000 400,000 Dispatch local share 10,000 AEDs 20,000 20,000 FY -2012 FY -2013 FY -2014 FY -2015 FY -2016 FY -2017 FY -2018 FY -2019 FY -2020 FY -2021 FY -2022 FY13 -22 Public Works - Equipment 189,000 311,700 360,000 223,300 345,400 391,700 734,500 290,700 379,200 344,600 343,700 3,724,800 Large Trucks Life 63,000 115,000 115,000 64,000 60,000 220,000 72,000 140,000 136,000 985,000 Truck #4 - Sander (2001) 15 115 X100 115,000 Truck #8 -10 wheeler (2000) 15 220,000 220,000 Truck #9 - Sander (2004) 15 136,000 136,000 Truck #16 - Sander (1990) 15 Truck #18 - Sander (2006) 15 Truck #19 - Sander (1987) 15 140,000 140,000 Truck #3 - Sander (1995) 15 Truck # 11 (2008) 15 Truck #5 (2008) 15 Dump Truck C2 (1996) 10 63,000 63,000 Dump Truck C3 (1999) 10 60,000 60,000 Truck #10 (1996) 15 115,000 Dump truck #12 Parks (1997) 15 64,000 64,000 Dump truck #24 Parks (2000) 15 72,000 72,000 Pick - ups /Cars/Vans 119,000 105,000 81,200 36,500 39,500 133,700 45,000 50,000 45,000 535,900 Pickup Ford Utility #H11 (1997) 10 50,000 50,000 Pickup Chevy #9 Parks (1986) 10 37,000 Pickup Ford Utility #C1 (1997) 10 55,000 55,000 Pickup Ford #2 Parks (1997) 10 50,000 50,000 Pickup Chevy Utility #1 (2008) 10 85,000 85,000 Pickup Ford Utility #4 (1997) 10 50,000 50,000 Pickup Ford Utility #7 (1997) 10 50,000 HV3 Ford Van (1995) 10 36,500 36,500 HV4 Ford Van (1995) 10 39,500 39,500 HV5 Ford Van COA (2003) 10 48,700 48,700 Survey #1 Ford Explorer (2000) 10 32,000 Car#2 Ford Sedan (2007) 10 45,000 45,000 Car#3 Ford Escape HYBRID (2008) 10 45,000 45,000 Cem. #4 Ford Sedan (1993) 10 31,200 31,200 Backhoes /Loaders /Heavy Equipment 70,000 32,400 200,000 96,000 180,000 508,400 Backhoe Loader (Cem.) (2008) 10 96,000 96,000 Loader JD 624G (2007) 10 200,000 200,000 Loader JD433 (2009) 10 180,000 180,000 Backhoe DYN #490 (2008) 10 Bobcat Loader 743 (1987) 10 32,400 32,400 CAT Bulldozer 951 (1971) 70,000 Specialty Equipment - Heavy Duty 183,700 140,000 - 255,000 217,000 111,000 906,700 FY -2012 FY -2013 FY -2014 FY -2015 FY -2016 FY -2017 FY -2018 FY -2019 FY -2020 FY -2021 FY -2022 FYI 3-22 Rack Spray Truck #23 (2008) 15 Tractor JD4250 (Parks) 15 48,700 48,700 Bucket Truck (2009) 15 Roller - Ferguson 46A (1988) 15 82,000 82,000 Screener (1994) 15 135,000 135,000 Pavement Leeboy Sprd (1998) 10 130,000 130,000 Sidewalk Snow Plow #3(2008) 10 111,000 111,000 Snow Plow (2012) 10 135,000 135,000 Snow Plow #2 C9700 (1997) 10 140,000 140,000 Snow - Bombardier #1 (1993) 10 125,000 125,000 Specialty Equipment - Light Duty 28,000 38,000 132,800 22,000 39,500 42,000 43,600 66,500 412,400 HW Comp2 INT Compr (1996) 10 26,800 26,800 300L Lebot (Roller) (1998) 10 38,000 38,000 1CH Woodsman Chipper (2004) 10 66,500 66,500 1 G Leaf Vac (1999) 10 39,500 39,500 2CH Mobark (1989) 10 76.000 76,000 2GV Leaf Vac (2000) 10 43,600 43,600 SmithCo 60" Sweeper (1999) 10 42,000 42,000 SmithCo 48" Sweeper (2012) 10 28,000 28,000 FMC Truck Mount Sprayer 500gal 30,000 30,000 SmithCo 13 -550 Infield (1994) 7 22,000 22,000 750 John Deere Farm Tractor 10 Lawnmowers 17,000 70,300 35,000 18,200 18,500 19,000 82,200 96,200 356,400 Mower (Cem.) SKAG 72" (1998) 4 17,500 17,500 Mower (Cem.) SKAG 61" (1999) 4 18,200 18,200 Mower (Parks) TORO Gang (1996) 8 70,300 96,200 166,500 Mower (Cem.) SKAG 52" (1995) 4 17,000 19,000 36,000 Mower (Parks) SKAG 52" (1998) 4 17,500 17,500 Mower - TORO Gang (2008) 6 82,200 82,200 912F #2 John Deere Mower (1989) 7 18,500 18,500 Engineering Equipment/Services 20,000 20,000 Survey Equipment 20,000 20,000 DPW: Other & Parks /Recr'tn 45,000 75,000 348,000 540,000 660,600 642,000 1,085,600 295,000 425,800 1,270,000 553,000 5,895,000 Public Works - Grounds 30,000 50,000 20,000 50,000 20,000 50,000 20,000 50,000 20,000 310,000 Fence Replacement 30,000 20,000 20,000 20,000 20,000 110,000 Parking Lot Pavement 50,000 50,000 50,000 50,000 50,000 250,000 Cold storage building - design $501k (in Town Facilities FY14) Cold storage building - $1.5mil (debt FY15 -19) Debt Debt Debt Debt Debt Public Works - Cemetery - i - FY -2012 FY -2013 FY -2014 FY -2015 FY -2016 FY -2017 FY -2018 FY -2019 FY -2020 FY -2021 FY -2022 FY13 -22 Cem garage - design $100k (in Town Facilities FY13) Cem garage - $1.5mil (debt FY14 -18) Debt Debt Debt Debt Debt Public Works - Recreation 45,000 45,000 298,000 520,000 610,600 622,000 1,035,600 275,000 375,800 1,250,000 553,000 5,585,000 Tennis Courts - Bancroft Ave. $485k De Debt Debt Artificial Turf @RMHS (replace) 350,000 350,000 700,000 Artificial Turf@Parker MS $736k Dc Debt Debt 150,000 150,000 Artificial Turf @Coolidge MS 600,000 600,000 Reconstruct Playgrounds Program 45,000 45,000 45,000 move to operating budgets as annual maintenance to allow for flexible repairs 90,000 Ki Josh Eaton Sturges Hunt Pk Sturges Birch Meadow Complex = $2.188 mil 500,000 230,000 110,000 150,000 1,100,000 7,000 2,168,000 (also school playground in FY17) Pavillion BB &multi -P Mortn bkstp softball light field &path st. lot Lbak'st, 20,000 courts dug+blchrs cps 20,000 Playground (Imagination Station) battng cage Washington Park $586k 129,000 tennis ct 233,000 backstop 100,000 paths 462,000 124,000 bsktball ct (also playground in FY10 &FY19) & shift field 124,000 Symonds Way $50k I backstop 150,000 150,000 Hunt Park $125k 125,000 125,000 (also playground in FY14) backstop Sturges Park $180.8k 63,800 tennis ct 63,800 (also playground in FY13 &FY22) 80,000 basketbll ct 80,000 37,000 backstop 37,000 regrade drainage issues 125,000 125,000 Killam $30.6k 30,600 backstop 30,600 (also playground in FY11 &FY20) Joshua Eaton $37k 37,000 backstop 37,000 (also playground in FY12 &FY21) Barrows $297.6k 124,500 tennis ct 95,000 backstop 219,500 78,100 basktball ct (also playground in FY09 &FY18) & infield 78,100 Wood End $325k 325,000 325,000 (also playgrounds in FY15 & FY16) field Note: previous pace (over -ride) FY -2012 FY -2013 FY -2014 FY -2015 FY -2016 FY -2017 FY -2018 FY -2019 FY -2020 FY -2021 FY -2022 FY13 -22 Public Works - Roads 475,000 525,000 575,000 625,000 675,000 725,000 775,000 825,000 875,000 925,000 975,000 7,500,000 Sidewalk/Curb /Ped. Safety 25,000 25,000 40,000 45,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 460,000 Additional Curb /Sidewalk 40R 25,000 63,000 50,000 59% 68% 76% 83% 90% 97% 103% 109% 113,000 Additional Curb /Sidewalk 14,000 Skim Coating & Crack Seal Patch 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 500,000 Downtown Improve I ($650k 10yr bond) D Debt Debt Debt Debt Debt Debt Debt Downtown Improve II ($5.35mil TBA) West Street design ($155k) 55,500 99,500 99,500 West Street - Local share ($480k) 240,000 240,000 480,000 General Fund - various roads 400,000 450,000 500,000 430,500 335,000 385,000 675,000 725,000 775,000 825,000 875,000 5,975,500 Additonal Street projects 40R 306,000 230,000 207,000 53,000 490,000 TOTAL GENERAL FUND VOTED 875,500 818,000 847,000 678,000 675,000 725,000 775,000 825,000 875,000 925,000 975,000 8,118,000 Grants - various roads 597,663 603,012 600,000 600,000 600,000 600,000 600,000 600,000 600,000 600,000 600,000 6,003,012 Grants - West Street 7,500,000 7,500,000 TOTAL ROAD CAPITAL 1,473,163 1,421,012 1,447,000 8,778,000 1,275,000 1,325,000 1,375,000 1,425,000 1,475,000 1,525,000 1,575,000 21,621,012 Note: previous pace (over -ride) 364,851 373,972 383,321 392,904 402,727 412,795 423,115 433,693 444,535 455,648 467,040 4,189,749 New schedule (excludes one -time) 475,000 525,000 575,000 625,000 675,000 725,000 775,000 825,000 875,000 925,000 975,000 7,500,000 Increase 110,149 151,028 191,679 232,096 272,273 312,205 351,885 391,307 430,465 469,352 507,960 3,310,251 30% 40% 50% 59% 68% 76% 83% 90% 97% 103% 109% 79% Funding Sources Summary *General Fund Budget - various roads 475,000 525,000 575,000 625,000 675,000 725,000 775,000 825,000 875,000 925,000 975,000 7,500,000 Additional Funding Voted 55,500 Additional Funding Proposed 40R 331,000 293,000 257,000 53,000 603,000 Permits Revolving Fund Chapter 90 Grants - various roads 597,663 603,012 600,000 600,000 600,000 600,000 600,000 600,000 600,000 600,000 600,000 6,003,012 Grants - specific roads 7,500,000 7,500,000 TOTAL ROAD BUDGET 1,459,163 1 1,421,012 1 1,432,000 1 8,778,000 1,275,000 1,325,000 1,375,000 1,425,000 1,475,000 1,525,000 1,575,000 1 21,606,012 01/07/2013 09:27 TOWN OF READING blelacheur NEXT YEAR BUDGET HISTORICAL COMPARISON PROJECTION: 20141 FY14 General Fund ACCOUNTS FOR: DEBT SERVICE PRIOR FY3 PRIOR FY2 LAST FY1 ACTUALS ACTUALS ACTUALS 0700 DEBT SERVICE O5 EXPENSES 17005530 TOTAL 07 530705 DEBTCOSTS .00 EXPENSES .00 DEBT SERVICE 17007591 591000 LGTMDBT PR .0% 1,138.83 2,195,000.00 17007591 592000 LGTMDBT IN .0% 2,595,000.00 750,799.19 17007592 591000 LGTMDBT PR -15.2% 749,216.27 1,525,000.00 17007592 592000 LGTMDBT IN 13.6% 1,570,000.00 1,274,470.02 17007593 593000 STTMDBT IN 3.6% 1,228,190.02 .00 17007593 593100 SHRT INTRS 1.7% .00 .00 TOTAL DEBT SERVICE .0% 9,900.00 5,745,269.21 TOTAL DEBT SERVICE .0% 6,152,306.29 5,745,269.21 TOTAL DEBT SERVICE -3.5% 6,153,445.12 5,745,269.21 1,593,812.36 4,539,575.00 GRAND TOTAL -3.5% 6,153,445.12 5,745,269.21 h IPG 1 bgnyrpts FOR PERIOD 99 CY CY REV PROJECTION PCT ACTUALS BUDGET LEVEL 2 CHANGE 1,138.83 .00 .00 .00 .00 .0% 1,138.83 .00 .00 .00 .00 .0% 2,595,000.00 2,570,000.00 1,085,000.00 1,870,000.00 1,585,000.00 -15.2% 749,216.27 656,510.02 202,161.67 409,765.00 465,527.00 13.6% 1,570,000.00 1,615,000.00 .00 1,665,000.00 1,725,000.00 3.6% 1,228,190.02 1,178,777.52 261,056.25 594,810.00 605,073.00 1.7% .00 1,400.00 .00 .00 .00 .0% 9,900.00 .00 45,594.44 .00 .00 .0% 6,152,306.29 6,021,687.54 1,593,812.36 4,539,575.00 4,380,600.00 -3.5% 6,153,445.12 6,021,687.54 1,593,812.36 4,539,575.00 4,380,600.00 -3.5% 6,153,445.12 6,021,687.54 1,593,812.36 4,539,575.00 4,380,600.00 -3.596 6,153,445.12 6,021,687.54 1,593,812.36 4,539,575.00 4,380,600.00 -3.5% ** END OF REPORT - Generated by Bob LeLacheur ** Town of Reading Debt Service Schedule 1/6/13 2:21 PM Approved FY - 2012 Approved FY - 2013 Requested FY - 2014 Projected FY - 2015 $ Projected FY - 2016 $ Projected FY - 2017 $ Projected FY - 2018 $ Projected FY - 2019 $ Projected FY - 2020 $ Projected FY - 2021 $ Projected FY - 2022 $ Projected FY - 2023 $ Projected FY - 2024 $ Projected FY - 2025 $ $ $ $ General Fund: 6,037,284 14,53 9,575 14,380,600 13,775,030 3,555,757 3,445,159 3,327,574 2,658,391 2,307,273 2,257,231 2,209,994 2,060,030 2,037,611 336,188 Principal 4,185,000 3,535,000 3,310,000 2,735,000 2,630,000 2,645,000 2,655,000 2,110,000 1,860,000 1,895,000 1,935,000 1,875,000 1,940,000 330,000 Within Levy Limit Debt Exclusion 2,570,000 1,615,000 1,870,000 1,665,000 1,585,000 1,725,000 1,795,000 940,000 1,675,000 955,000 1,665,000 980,000 1,635,000 1,020,000 1,040,000 1,070,000 740,000 1,120,000 735,000 1,160,000 735,000 1,200,000 635,000 1,240,000 635,000 1,305,000 330,000 0 Interest 1,852,284 1,004,575 1,070,600 1,040,030 925,757 800,159 672,574 548,391 447,273 362,231 274,994 185,030 97,611 6,188 Within Levy Limit Debt Exclusion 673,506 1 1,178,778 409,765 594,810 465,527 605,073 503,895 536,136 427,159 498,598 349,261 450,898 270,576 401,998 196,844 351,548 148,675 298,598 119,094 243,138 89,319 185,675 58,825 126,205 32,881 64,730 6,188 0 Total Within Levy Limit: 3,243,506 2,279,765 2,050,527 2,298,895 2,102,159 2,014,261 1,905,576 1,236,844 888,675 854,094 824,319 693,825 667,881 336,188 Issued Approved not issued Not approved MSBA share(Coolidge) 3,243,506 0 0 462,036 2,279,765 0 0 1,653,027 0 397,500 1,523,395 0 775,500 1,365,659 0 736,500 1,316,761 0 697,500 1,247,076 0 658,500 917,344 0 319,500 888,675 0 0 854,094 0 0 824,319 0 0 693,825 0 0 0 667,881 0 0 0 336,188 0 0 0 Net Included Debt Refinancing change: 2,781,470 (16,163 2,279,765 115,303 2,050,527 111,650 2,298,895 161,394 2,102,159 144,088 2,014,261 117,582 1,905,576 96,325 1,236,844 75,069 888,675 53,813 854,094 32,551 824,319 458,700 693,825 0 667,881 0 336,188 0 Total Debt Exclusion: 2,793,778 2,259,810 2,330,073 1,476,136 1,453,598 1,430,898 1,421,998 1,421,548 1,418,598 1,403,138 1,385,675 1,366,205 1,369,730 0 Issued MSBA share est. 2,793,778 722,014 2,259,810 215,828 2,330,073 817,305 1,476,136 0 1,453,598 0 1,430,898 0 1,421,998 0 1,421,548 0 1,418,598 0 1,403,138 0 1,385,675 0 1,366,205 0 1,369,730 0 0 0 Net Excluded Debt 2,071,764 2,043,982 1,512,768 1,476,136 1,453,598 1,430,898 1,421,998 1,421,548 1,418,598 1,403,138 1,385,675 1,366,205 1,369,730 0 Refinancing change: 0 2,006 (499.005) 498,930 467,746 435,598 404,850 366,255 327,026 283,622 240,404 197,121) 143,134) 0 Debt Summary (net of MSBA reimbursements) 3,563,295 2,294,590 397,500 595,050 3,775,030 2,145,003 775,500 585,350 3,555,757 2,086,816 736,500 574,231 3,445,159 2,033,499 697,500 561,275 3,327,574 1,976,166 658,500 545,388 2,658,391 1,810,229 319,500 528,663 2,307,273 1,794,079 0 513,194 2,257,231 1,764,844 0 492,388 2,209,994 1,733,538 0 476,456 2,060,030 1,699,918 0 360,113 2,037,611 1,689,255 0 348,356 336,188 0 0 336,188 Net Included +Excluded School Buildings Town Buildings Energy /Green Repair 4,853,234 3,126,209 420,000 467,850 4,323,747 12,907,384 0 598,375 4,014,059 3,505,759 3,287,140 1 3,505,853 3,397,548 3,292,274 3,180,054 2,658,391 2,307,273 2,257,231 2,209,994 2,060,030 2,037,611 336,188 Recreation Equipment Roads Technology 178,565 292,710 81,900 286,000 172,855 285,170 79,463 280,500 0 199,130 77,025 0 0 194,590 74,588 0 0 86,100 72,109 0 0 83,660 69,225 0 0 81,220 66,300 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 839,175 817,988 276,155 269,178 158,209 152,885 147,520 0 0 0 0 0 0 0 Excluded outside of Pro 2.112 Debt Summary I Current: RMHS, Wd End &Barrowsl Current: per $400k SF homel 2,043,982 219 1,512,768 162 1,476,136 158 1,453,598 156 1,430,898 153 1,421,998 152 1,421,548 152 1,418,598 152 1,403,138 150 1,385,675 148 1,366,205 146 1,369,730 147 Estimate for Library - local share $7mil of $12mil LIBRARY per $400k SF home 1 970,049 104 970,049 104 970,049 104 970,049 104 970,049 104 970,049 104 970,049 104 970,049 104 970,049 104 970,049 104 Estimate for Killam - local share $3mil of $5mil Killam per $400k SF home 1 415,735 45 415,735 45 415,735 45 415,735 45 415,735 45 415,735 45 415,735 45 415,735 45 415,735 45 415,735 45 Town of Reading Debt Service Schedule 1/6/13 2:21 PM Principal + Interest Approved Approved Requested Projected Projected Projected Projected Projected Projected Projected Projected Projected Projected Projected FY - 2012 FY - 2013 FY - 2014 FY - 2015 FY - 2016 FY - 2017 FY - 2018 FY - 2019 FY - 2020 FY - 2021 FY - 2022 FY - 2023 FY - 2024 FY - 2025 $ $ $ $ $ $ $ $ $ $ $ $ $ $ Within Le Limit 3,243,506 2,279,765 2,050,527 1,298,895 2,102,159 2,014,261 1,905,576 1,236,844 888,675 854,094 824,319 693,825 667,881 336,188 Issued 3,243,506 2,279,765 1,653,027 1,523,395 1,365,659 1,316,761 1,247,076 917,344 888,675 854,094 824,319 693,825 667,881 336,188 Approved not issued 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Not approved 0 0 397,500 775,500 736,500 697,500 658,500 319,500 0 0 0 0 0 0 remium RMHS 15,595 13,300 12,600 11,800 10,800 9,700 8,800 7,800 6,800 5,500 4,200 2,800 1,500 0 Energy Improvements 466,450 459,750 453,050 446,350 439,231 431,275 420,388 408,663 398,194 382,388 371,456 360,113 348,356 336,188 Killam Green Repair 938 92,879 95,140 93,130 90,450 87,100 83,750 80,400 77,050 73,700 70,350 0 0 0 Birch Mdw Green Repair 462 45,747 46,860 45,870 44,550 42,900 41,250 39,600 37,950 36,300 34,650 0 0 0 Barrows/Wd End $522k 45,900 44,775 43,650 42,525 41,400 39,900 38,400 37,200 36,000 34,800 33,600 32,400 31,200 0 Wood End 230,663 225,263 219,713 212,963 206,213 199,463 193,463 187,463 181,463 175,313 169,125 162,825 156,450 0 Barrows 197,584 192,904 183,094 177,469 171,844 166,219 161,219 156,219 151,219 146,094 140,938 135,688 130,375 0 Coolid e@ 711,250 104,678 77,450 5,200 0 0 0 0 0 0 0 0 0 0 Parker@ 258,125 246,491 230,086 218,910 202,963 187,320 152,288 0 0 0 0 0 0 0 Joshua Eaton@ 41,830 25,839 15,229 0 0 0 0 0 0 0 0 0 0 0 Birch Meadow@ 15,534 10,153 0 0 0 0 0 0 0 0 0 0 0 0 Parker Turf $375k 79,219 76,406 0 0 0 0 0 0 0 0 0 0 0 0 Tennis Courts $485k 99,346 96,449 0 0 0 0 0 0 0 0 0 0 0 0 Downtown lm rl $650k 81,900 79,463 77,025 74,588 72,109 69,225 66,300 0 0 0 0 0 0 0 Police Station 420,000 0 0 0 0 0 0 0 0 0 0 0 0 0 Ladder truck $800k 95,860 93,420 90,980 88,540 86,100 83,660 81,220 0 0 0 0 0 0 0 Pumper En #2 $410k 84,500 81,500 0 0 0 0 0 0 0 0 0 0 0 0 Financial Sys ($1.1 mil) 286,000 280,500 0 0 0 0 0 0 0 0 0 0 0 0 Pumper En #1 $525k 112,350 110,250 108,150 106,050 0 0 0 0 0 0 0 0 0 0 Cem. Garage $1.5m 0 0 397,500 378,000 358,500 339,000 319,500 0 0 0 0 0 0 0 -Cold Storage $1.5m 0 0 0 397,500 378,000 358,500 339,000 319,500 0 0 0 0 0 0 Debt Exclusion 2,793,778 2,259,810 2,330,073 1,476,136 1,453,598 1,430,898 1,421,998 1,421,548 1,418,598 1,403,138 1,385,675 1,366,205 1,369,730 0 Barrows/Wd End $787k 68,850 67,163 65,475 63,788 62,100 59,850 57,600 55,800 54,000 52,200 50,400 48,600 46,800 0 RMHS@ 2,709,550 12,177,629 2,249,950 1,398,150 1,377,750 1,357,750 1,351,500 1,353,250 1,352,500 1,339,250 1,324,000 1,306,750 1,312,500 0 Wood End 15,378 1 15,018 14,648 14,198 13,748 13,298 12,898 12,498 12,098 11,688 11,275 10,855 10,430 0 L d munis a 01/05/2013 15:52 TOWN OF READING PG 17 blelacheur INEXT YEAR BUDGET HISTORICAL COMPARISON Ibgnyrpts PROJECTION: 20141 FY14 General Fund FOR PERIOD 99 ACCOUNTS FOR: FINANCE RESERVE FUND PRIOR FY3 PRIOR FY2 LAST FY1 CY CY REV PROJECTION PCT ACTUALS ACTUALS ACTUALS ACTUALS BUDGET LEVEL 2 CHANGE 0132 RESERVE FUND 05 EXPENSES 11325578 578900 FINCOM R F .00 .00 .00 .00 143,000.00 150,000.00 4.9$ TOTAL EXPENSES .00 .00 .00 .00 143,000.00 150,000.00 4.9% TOTAL RESERVE FUND .00 .00 .00 .00 143,000.00 150,000.00 4.9% TOTAL FINANCE RESERVE FUND .00 .00 .00 .00 143,000.00 150,000.00 4.9% L 01/05/2013 15:52 TOWN (NEXT OF READING PG 39 blelacheur YEAR BUDGET HISTORICAL COMPARISON Ibgnyrpts PROJECTION: 20141 FY14 General Fund FOR PERIOD 99 ACCOUNTS FOR: REGIONAL SCHOOL ASSESSMENTS PRIOR FY3 PRIOR FY2 LAST FY1 CY CY REV PROJECTION PCT ACTUALS ACTUALS ACTUALS ACTUALS BUDGET LEVEL 2 CHANGE 0840 REGIONAL SCHOOL ASSESSMENTS 05 EXPENSES 18405532 532130 NSVOKE 306,776.00 327,946.00 273,170.04 101,445.50 200,000.00 210,000.00 5.0% 18405532 532150 MINUTEMAN 24,096.00 26,475.00 110,828.56 7,785.00 125,000.00 131,250.00 5.0% TOTAL EXPENSES 330,872.00 354,421.00 383,998.60 109,230.50 325,000.00 341,250.00 5.0% TOTAL REGIONAL SCHOOL ASSESS 330,872.00 354,421.00 383,998.60 109,230.50 325,000.00 341,250.00 5.0% TOTAL REGIONAL SCHOOL ASSESS 330,872.00 354,421.00 383,998.60 109,230.50 325,000.00 341,250.00 5.0% 05 EXPENSES 18205563 563100 SCH CH TUI 10,000.00 10,000.00 .00 18205563 563110 CHARTERSCH 73,654.00 43,000.00 70,598.00 18205563 563115 ESSEXAGGI 12,475.00 13,000.00 .00 18205563 563120 RMV NON RE 13,260.00 14,000.00 15,580.00 18205563 563130 AIR POLLUT 7,685.00 8,000.00 6,918.00 18205563 563140 MAPC 7,796.00 8,000.00 6,864.00 18205563 563150 MBTA 522,885.00 567,949.00 473,521.00 18205563 563160 ESSEX TUIT .00 .00 .00 18205563 563170 SPED ASSMN .00 .00 2,900.00 TOTAL EXPENSES 141,247.00 647,755.00 576,381.00 TOTAL STATE ASSESSMENTS 141,247.00 647,755.00 576,381.00 TOTAL STATE ASSESSMENTS 141,247.00 647,755.00 576,381.00 2.5% 579,931.00 GRAND TOTAL 141,247.00 647,755.00 576,381.00 PG 1 bgnyrpts FOR PERIOD 99 CY CY REV PROJECTION PCT ACTUALS BUDGET LEVEL 2 CHANGE 11,344.00 10,000.00 .00 10,000.00 10,000.00 .0% 60,984.00 71,840.00 .00 73,654.00 43,000.00 -41.6% .00 .00 .00 12,475.00 13,000.00 4.2% 13,980.00 13,260.00 3,535.00 13,260.00 14,000.00 5.6% 7,053.00 7,286.00 1,922.00 7,685.00 8,000.00 4.1% 6,950.00 7,154.00 1,949.00 7,796.00 8,000.00 2.6% 470,185.00 472,315.00 130,722.00 522,885.00 567,949.00 8.6% .00 .00 3,119.00 .00 .00 .0% 9,435.00 .00 .00 .00 .00 .0% 579,931.00 581,855.00 141,247.00 647,755.00 663,949.00 2.5% 579,931.00 581,855.00 141,247.00 647,755.00 663,949.00 2.5% 579,931.00 581,855.00 141,247.00 647,755.00 663,949.00 2.5% 579,931.00 581,855.00 141,247.00 647,755.00 663,949.00 2.5% ** END OF REPORT - Generated by Bob LeLacheur ** Town Government FY14 Budgets Recent Budget History In October 2010 operating budget cuts of 2% were forecast for FY12, despite the use of $1.5 million from cash reserves. Ultimately a combination of higher revenues and lower accommodated costs lowered the use of reserves to under $0.9 million and improved the cuts to only 0.5 %. In October 2011 operating budget cuts of I% were forecast for FYI 3. When FINCOM voted to again allow up to $1.5 million to be used from cash reserves, that forecast improved to +2% operating budgets. Again a combination of increased revenues and decreased accommodated costs allowed the use of free cash to drop to $1.0 million and some FY13 funding increases were possible. These included $400,000 for substance abuse prevention efforts; $150,000 for school technology staffing and equipment; and $600,000 of additional operating budget funding (revised to +3.6 %). In October 2012, with the use of $1 million from cash reserves operating budgets were forecast to be +2.5 %. This reflects a steady improvement in financial conditions over the past few years, although the days of +3.5% to +4.0% budgets without using free cash seem distant. Since October, a modest improvement to the revenue and accommodated cost picture has allowed the forecast to improve to just under a +3% increase in FY 2014 operating budgets. The use of cash reserves remains at $1.0 million. Two large variables remain — we will know health insurance costs by mid - February 2013; state aid is budgeted as flat to FY13 and could be known anytime between March and June. Town departments submitted budget requests that were about $280,000 over the original +2.5% forecast. Only one new position was proposed as part of these requests, making the needed reductions closer to $200,000 from a level service budget. Again this figure showed improvement, as the two previous years had $300,000 (FY13) and $600,000 (FY12) reductions to level service needed. As in recent years, Public Safety could not operate at the +2.5% level without cutting personnel and some other departments did not require as much as +2.5% for level services. The table on the next page shows the total budgets for the Town departments for FY14. This includes both the +2.99% operating budgets plus the accommodated costs. Department FY13 FY14 Change Administration $761,629 $742,730 -2.5% Accounting $160,809 $160,430 -0.2% Finance $1,657,383 $1,669,000 +0.7% FINCOM Reserves $150,000 $150,000 0% Community Services $1,164,832 $1,181,725 +1.5% Library $1,300,529 $1,324,442 +1.8% Public Works $5,452,747 $5,567,054 +2.1% Public Safety $8,575,477 $8,850,800 +3.2% TOTAL $19,223,406 $19,646,181 +2.2% Salary increases for all Town union employees are consistent with existing labor agreements that expire June 30, 2014 (after FY14). Salary increases for all Town non -union personnel include a 2% step (when eligible from performance evaluation) and a 1% COLA increase. During the last few years of economic difficulty, Town non -union wages have not kept pace with inflation, and employees additionally have seen a 20% reduction in annual sick leave benefits as well as the elimination of future sick leave buyback. Following is a recent summary of non -union Town salary history: FY11 FY12 FY13 FY14* 2% steps no yes no yes COLA 0% 0% 2% 1% Total 0% 2% 2% 3% *Proposed Following are the changes to positions in this budget: ➢ Accounting - elimination of 0.1 FTE Assistant Town Accountant; ➢ Finance - reduction by - 0.5 FTE for shared Appraiser position; restoration of +0.5 FTE clerical position caused by the need to increase coverage of the Assessor's office and an increased workload in Human Resources; ➢ DPW - addition of two part-time seasonal employees, one each for the Highway and Parks divisions. Below is a summary of the employment by Town department. Note that seasonal employees in Public Works are not counted as FTEs. Department FY09 FY10 FY11 FY12 FY13 FY14 Administration 2.5 2.4 2.4 2.3 2.3 2.3 Accounting 2.5 2.5 2.5 2.5 2.5 2.4 Finance 18.3 19.6 19.6 19.0 18.5 18.5 Comm. Svcs 19.2 17.5 16.9 15.0 15.0 15.0 Library 19.7 19.7 19.7 19.7 19.7 19.7 Public Works 43.5 43.0 43.0 42.0 42.0 42.0 Public Safety 101.8 101.8 101.8 101.4 104.5 104.5 TOTAL 207.5 206.5 205.9 201.9 204.5 204.4 The following detailed budget sections describe each Town Government department. Town Administration FY14 Budget Overview The Town Administration department funds and administers town -wide programs such as property & casualty insurance and legal expenses. For the town government it also oversees most postage expenses and some equipment maintenance. Finally, it contains all expenses for the Board of Selectmen and the Town Manager and staff. The FY14 budget is decreased by 2.5% compared to the previous year, as some one -time costs associated with the Town Manager transition process are eliminated. Staffing (2.3 FTEs; unchanged) Wage costs ($229,480; - 15.1 %) Salary increases for all Town non -union personnel in the FY14 budget include a 2% step (when eligible from performance evaluation) and a 1% COLA increase. The salary for a new Town Manager is set at $145,000 in this budget — at the midpoint of a range identified by outside consultants. A small increase to Overtime is due to the increasing demand for Minutes from night Board/Committee meetings. This budget continues the sharing of an Administrative Assistant with the Community Services department. Expenses ($513,250; +4.5 %) The Town has centralized all leasing of multi - function devices into this budget, as standardized equipment became crucial for document storage efforts. The increase in Town Manager expenses is primarily due to these transferred costs from some other Town departments. Property & Casualty Insurance premiums are expected to increase about 5% and recent claims data has suggested a small increase for FY14. No word has been received about an early payment discount, so that is not included in this budget. In addition, the Town typically earns over $25,000 in premium credits through the "MIIA Rewards" risk management program, designed to minimize losses. These rewards are not guaranteed, so they are not part of the budget as an offset. If earned, they will flow to free cash as unbudgeted revenues. FY13 FY14 Change Selectmen $2,300 $2,400 +4.3% Town Mgr. $352,329 $323,330 -8.2% Legal $67,000 $67,000 0% P &C Insur. $340,000 $350,000 +2.9% TOTAL $761,629 $742,730 -2.5% Staffing (2.3 FTEs; unchanged) Wage costs ($229,480; - 15.1 %) Salary increases for all Town non -union personnel in the FY14 budget include a 2% step (when eligible from performance evaluation) and a 1% COLA increase. The salary for a new Town Manager is set at $145,000 in this budget — at the midpoint of a range identified by outside consultants. A small increase to Overtime is due to the increasing demand for Minutes from night Board/Committee meetings. This budget continues the sharing of an Administrative Assistant with the Community Services department. Expenses ($513,250; +4.5 %) The Town has centralized all leasing of multi - function devices into this budget, as standardized equipment became crucial for document storage efforts. The increase in Town Manager expenses is primarily due to these transferred costs from some other Town departments. Property & Casualty Insurance premiums are expected to increase about 5% and recent claims data has suggested a small increase for FY14. No word has been received about an early payment discount, so that is not included in this budget. In addition, the Town typically earns over $25,000 in premium credits through the "MIIA Rewards" risk management program, designed to minimize losses. These rewards are not guaranteed, so they are not part of the budget as an offset. If earned, they will flow to free cash as unbudgeted revenues. x, 01/05/2013 15:52 TOWN OF READING PG 1 blelacheur (NEXT YEAR BUDGET HISTORICAL COMPARISON Ibgnyrpts PROJECTION: 20141 FY14 General Fund FOR PERIOD 99 ACCOUNTS FOR: TOWN ADMINISTRATION PRIOR FY3 PRIOR FY2 LAST FY1 CY CY REV PROJECTION PCT ACTUALS ACTUALS ACTUALS ACTUALS BUDGET LEVEL 2 CHANGE 0122 SELECTMEN 05 EXPENSES 11225530 530100 ADVERTISNG 993.66 2,738.08 2,083.07 1,387.37 1,900.00 2,000.00 5.3% 11225542 542000 OFFC SUPPL 52.93 207.68 .00 .00 .00 .00 .0% 11225578 578000 OTHER EXPN 1,146.82 1,221.49 1,317.26 117.00 400.00 400.00 .0% TOTAL EXPENSES 2,193.41 4,167.25 3,400.33 1,504.37 2,300.00 2,400.00 4.3% TOTAL SELECTMEN 2,193.41 4,167.25 3,400.33 1,504.37 2,300.00 2,400.00 4.3% 0123 TOWN MANAGER 03 SALARIES 11233511 511000 TOWN MGR 129,200.49 130,201.24 132,700.03 69,999.98 145,375.00 145,000.00 -.3% 11233511 511002 OFFICE MGR 57,079.09 56,948.21 57,817.57 30,628.18 59,260.00 61,055.00 3.0% 11233511 511010 ADMIN ASST .00 .00 .00 7,301.02 .00 13,925.00 .0% 11233511 511011 ADMIN SECR 15,686.57 9,294.91 13,309.95 - 511.92 13,644.00 .00 - 100.0% 11233511 515000 OVERTIME 1,918.66 3,529.51 3,349.88 2,353.98 4,000.00 4,500.00 12.5% 11233512 512000 WAGES TEMP 5,285.45 4,504.60 4,942.96 3,764.00 5,000.00 5,000.00 .0% 11233517 517017 SICK LEAVE .00 3,580.69 .00 .00 43,000.00 .00 - 100.0% TOTAL SALARIES 209,170.26 208,059.16 212,120.39 113,535.24 270,279.00 229,480.00 -15.1% 05 EXPENSES 11235524 524900 EQUIP RPR 868.00 828.00 809.95 765.00 850.00 850.00 .0% 11235530 530105 PRINTING 3,998.32 1,931.17 2,265.00 915.00 2,300.00 3,000.00 30.4% 11235531 531000 PRDEV TRN 656.25 15.00 .00 628.00 2,500.00 2,500.00 .0% 11235531 531010 PRDEV DUES 6,592.50 6,447.23 6,668.60 6,341.00 6,500.00 7,000.00 7.7% 11235531 531090 PRDEV REG 3,029.65 1,454.88 549.00 60.00 1,500.00 2,000.00 33.3% 01/05/2013 15:52 EXPENSES OF READING LEGAL CNSL blelacheur (TOWN NEXT YEAR BUDGET HISTORICAL COMPARISON PROJECTION: 20141 FY14 General Fund RECORDING ACCOUNTS FOR: 225.00 TOTAL EXPENSES TOTAL TOWN ADMINISTRATION 73,057.04 TOTAL LAW 7.4% 291,741.98 PRIOR FY3 PRIOR FY2 LAST FY1 47,485.88 ACTUALS ACTUALS ACTUALS 11235542 542125 COPY SUPP 323,330.00 630,814.03 5,421.23 7,274.84 5,717.55 11235542 542126 COPY LEASE 8,560.10 9,573.47 16,487.33 11235542 542127 POSTAGE 19,260.02 30,831.96 36,511.83 11235578 578000 OTHER EXPN 6,265.27 7,775.79 11,189.65 TOTAL EXPENSES 54,651.34 66,132.34 80,198.91 TOTAL TOWN MANAGER 263,821.60 274,191.50 292,319.30 0151 LAW O5 EXPENSES EXPENSES 11515530 530110 LEGAL CNSL 574010 37,711.56 11515530 530115 LABOR CNSL 262,261.50 35,120.48 11515578 578009 RECORDING 9,500.29 225.00 TOTAL EXPENSES TOTAL EXPENSES 73,057.04 TOTAL LAW 7.4% 291,741.98 73,057.04 0193 PROPERTY INSURANCE 05 EXPENSES PROJECTION 11935574 574010 P &C INSUR LEVEL 2 CHANGE 262,261.50 11935574 574500 DEDUCT /CLM 9,500.29 17,400.00 29,480.48 TOTAL EXPENSES 34,000.00 36,500.00 7.4% 291,741.98 TOTAL PROPERTY INSURANCE 47,485.88 82,050.00 291,741.98 TOTAL TOWN ADMINISTRATION 352,329.00 323,330.00 630,814.03 IPG 2 bgnyrpts FOR PERIOD 99 CY CY REV PROJECTION PCT ACTUALS BUDGET LEVEL 2 CHANGE 4,303.93 7,000.00 7,000.00 O% 9,500.29 17,400.00 25,000.00 43.7% 16,563.66 34,000.00 36,500.00 7.4% 8,409.00 10,000.00 10,000.00 .0% 47,485.88 82,050.00 93,850.00 14.4% 161,021.12 352,329.00 323,330.00 -8.2% 38,733.93 42,971.74 16,834.50 55,000.00 52,000.00 -5.5% 18,001.61 19,594.68 1,850.00 12,000.00 15,000.00 25.0% 75.00 .00 .00 .00 .00 .0% 56,810.54 62,566.42 18,684.50 67,000.00 67,000.00 .0% 56,810.54 62,566.42 18,684.50 67,000.00 67,000.00 .0% 275,225.80 309,054.55 323,066.60 315,000.00 325,000.00 3.2% 2,827.57 20,144.36 5,700.12 25,000.00 25,000.00 .0% 278,053.37 329,198.91 328,766.72 340,000.00 350,000.00 2.9% 278,053.37 329,198.91 328,766.72 340,000.00 350,000.00 2.9% 613,222.66 687,484.96 509,976.71 761,629.00 742,730.00 -2.5% Accounting FY14 Budget Overview The Accounting Department, under the direction of the Town Accountant, is responsible for maintaining financial records. These records facilitate the preparation of financial reports and schedules that provide meaningful, accurate information for comparability and for management's decision making process. The Accounting Department ensures that all financial transactions are in compliance with legal requirements and are properly recorded on a timely basis. Staffing (2.40 FTEs; -.1 FTE) Wage costs $158,630 ( -.7 %) The Accounting Department is made up of the following employees: one full -time Town Accountant; one 30 -hour per week (0.8 FTE) Accounts Payable clerk; one 22.5 -hour per week (0.60) Administrative Clerk for a total of 2.40 FTE employees. In prior years the Retirement Board Administrator had done 3.75 hours a week of Assistant Accountant work. In FY14, these responsibilities will be transferred to the Administrative Clerk who will receive a stipend for these duties providing a savings of approx. $3,000. A 3% wage increase is funded within this budget. The wage budget goes down by .7% in FY14 due to the savings provided by transition of the Assistant Accountant responsibilities to the Administrative Clerk. In addition, the FY13 budget included some overlap of the Town Accountant position for training purposes that is not needed in FY14. A small amount of Overtime has been included for document scanning or other small projects. Expenses $1,800 ( +63.6 %) The FY14 budget increases the few expenses found in this department. The largest increase is to provide extra funding for professional development costs for the new Town Accountant. Professional development includes dues and registration that keeps the department up to date on current accounting issues and qualifies for credits to maintain the CPA status. The budget for supplies also increased. About half of the supplies budget is spent on records retention requirements. FY13 FY13 Change Wages $159,709 $158,630 -.7% Expenses $1,100 $1,800 +63.6% Total $160,809 $160,430 -.2% Staffing (2.40 FTEs; -.1 FTE) Wage costs $158,630 ( -.7 %) The Accounting Department is made up of the following employees: one full -time Town Accountant; one 30 -hour per week (0.8 FTE) Accounts Payable clerk; one 22.5 -hour per week (0.60) Administrative Clerk for a total of 2.40 FTE employees. In prior years the Retirement Board Administrator had done 3.75 hours a week of Assistant Accountant work. In FY14, these responsibilities will be transferred to the Administrative Clerk who will receive a stipend for these duties providing a savings of approx. $3,000. A 3% wage increase is funded within this budget. The wage budget goes down by .7% in FY14 due to the savings provided by transition of the Assistant Accountant responsibilities to the Administrative Clerk. In addition, the FY13 budget included some overlap of the Town Accountant position for training purposes that is not needed in FY14. A small amount of Overtime has been included for document scanning or other small projects. Expenses $1,800 ( +63.6 %) The FY14 budget increases the few expenses found in this department. The largest increase is to provide extra funding for professional development costs for the new Town Accountant. Professional development includes dues and registration that keeps the department up to date on current accounting issues and qualifies for credits to maintain the CPA status. The budget for supplies also increased. About half of the supplies budget is spent on records retention requirements. muni 01/05/2013 15:52 TOWN OF READING PG 10 blelacheur INEXT YEAR BUDGET HISTORICAL COMPARISON Ibgnyrpts PROJECTION: 20141 FY14 General Fund FOR PERIOD 99 ACCOUNTS FOR: ACCOUNTING PRIOR FY3 PRIOR FY2 LAST FY1 CY CY REV PROJECTION PCT ACTUALS ACTUALS ACTUALS ACTUALS BUDGET LEVEL 2 CHANGE 0135 TOWN ACCOUNTANT 03 SALARIES 11353511 511001 TOWN ACCT 97,193.25 96,970.50 102,024.10 52,569.40 100,890.00 99,897.00 -1.0% 11353511 511006 RET ADMIN 5,272.07 5,260.10 5,341.10 3,525.19 5,474.00 .00 - 100.0% 11353511 511010 ADMIN ASST 26,150.34 26,093.88 26,488.80 13,507.74 27,141.00 27,972.00 3.1% 11353511 511012 CLERK 26,625.06 26,564.04 25,286.59 12,891.89 25,904.00 28,461.00 9.9% 11353511 511020 ASST ACCT 00 .00 .00 .00 .00 2,000.00 .0% 11353511 515000 OVERTIME 00 .00 .00 .00 300.00 300.00 .0% TOTAL SALARIES 155,240.72 154,888.52 159,140.59 82,494.22 159,709.00 158,630.00 -.7% O5 EXPENSES 11355531 531000 PRDEV TRN 140.00 310.00 874.00 360.00 600.00 1,000.00 66.7% 11355531 531090 PRDEV REG 847.50 77.50 .00 .00 150.00 200.00 33.3% 11355531 531091 PRDEV TRVL 22.50 54.06 49.40 103.01 100.00 200.00 100.0% 11355542 542000 OFFC SUPPL 156.30 226.83 259.98 101.09 250.00 400.00 60.0% TOTAL EXPENSES 1,166.30 668.39 1,183.38 564.10 1,100.00 1,800.00 63.6% TOTAL TOWN ACCOUNTANT 156,407.02 155,556.91 160,323.97 83,058.32 160,809.00 160,430.00 - . 2 % TOTAL ACCOUNTING 156,407.02 155,556.91 160,323.97 83,058.32 160,809.00 160,430.00 -.2% Finance Department FY14 Budget The Finance Department's FY14 budget is increased by 0.7% when compared to the previous year. Overview Assessors: Assessment of property is the first step in the process of tax revenue collection for the Town of Reading. The Assessment Division's function is to provide for the fair and equitable assessment of all taxable real and personal property. A three- member elected Board of Assessors sets policy for this division. Starting in mid -FY13 Reading signed an agreement with the Town of Wakefield to share the Chief Appraiser position. General Finance: Collections is responsible for collecting all taxes and other charges (including ambulance and water /sewer /storm water bills). They also receive and process all deposits (such as schools and recreation). Treasury is responsible for providing the cash for the operation of all Town, School and Light Department functions on a timely basis. In addition, it conducts all borrowing and investing activities, including those on behalf of the Town's Trust Funds (at the direction of the Trust Fund Commissioners). Payroll for the Town, School and RMLD departments are all processed `in- house' through this division. Human resources: This division provides support to the Town (under the direction of the Town Manager); to the Schools (under the direction of the Superintendent); to the Light Department (under the direction of the RMLD General Manager) and to all Retirees. Technology: The Technology Division provides centralized computer network and telecommunications services as well as distributed internet, audio /video, software and personal computer support and geographic information systems (GIS) mapping for the municipal government (Town Hall, the Library, the Pleasant Street Center, Police, Fire /Emergency Management, Public Works, Water, Sewer and Storm Water). This division also coordinates many technology activities with both the School and Light Departments, as well as with other communities due to regionalization agreements. Town Clerk: The Town Clerk is guided by Federal, State, and local laws and policies in overseeing Elections, voter registration, the census process, Town Meeting, and local licenses as well as historic and legal documents for the Town. The Town Clerk also oversees all document storage efforts conducted by the Town and School departments. FY13 FY14 Change FINCOM $51,400 $52,400 +1.9% Assessors $156,782 $139,275 -11.2% Finance $569,681 $607,125 +6.6% Human Res. $101,809 $91,300 -10.3% Technology $597,361 $616,575 +3.2% Town Clerk $111,334 $114,825 +3.1% Elections $69,016 $47,500 -31.2% TOTAL $1,619,783 $1,669,000 +0.7% Overview Assessors: Assessment of property is the first step in the process of tax revenue collection for the Town of Reading. The Assessment Division's function is to provide for the fair and equitable assessment of all taxable real and personal property. A three- member elected Board of Assessors sets policy for this division. Starting in mid -FY13 Reading signed an agreement with the Town of Wakefield to share the Chief Appraiser position. General Finance: Collections is responsible for collecting all taxes and other charges (including ambulance and water /sewer /storm water bills). They also receive and process all deposits (such as schools and recreation). Treasury is responsible for providing the cash for the operation of all Town, School and Light Department functions on a timely basis. In addition, it conducts all borrowing and investing activities, including those on behalf of the Town's Trust Funds (at the direction of the Trust Fund Commissioners). Payroll for the Town, School and RMLD departments are all processed `in- house' through this division. Human resources: This division provides support to the Town (under the direction of the Town Manager); to the Schools (under the direction of the Superintendent); to the Light Department (under the direction of the RMLD General Manager) and to all Retirees. Technology: The Technology Division provides centralized computer network and telecommunications services as well as distributed internet, audio /video, software and personal computer support and geographic information systems (GIS) mapping for the municipal government (Town Hall, the Library, the Pleasant Street Center, Police, Fire /Emergency Management, Public Works, Water, Sewer and Storm Water). This division also coordinates many technology activities with both the School and Light Departments, as well as with other communities due to regionalization agreements. Town Clerk: The Town Clerk is guided by Federal, State, and local laws and policies in overseeing Elections, voter registration, the census process, Town Meeting, and local licenses as well as historic and legal documents for the Town. The Town Clerk also oversees all document storage efforts conducted by the Town and School departments. Staffing (18.5 FTEs; unchanged) Wage costs $1,057,600 +0.9 %) The components of the small increase in wages included a 1% COLA raise for all employees in addition to the performance - based 2% step increase that is available; an increase in overtime, especially in technology; a decrease in election wages due to less scheduled elections; a shift from wages to expenses for the shared Assessor position; and increased clerical hours. Wages FY13 FY14 Change Assessors $73,032 $51,275 -29.8% Finance $487,181 $519,125 +6.6% Human Res. $78,809 $81,300 +3.2% Technology $258,561 $271,575 +5.0% Town Clerk $110,834 $114,325 +3.1% Elections $40,016 $20,000 -50.0% TOTAL $1,048,433 $1,057,600 +0.9% In the summer of 2012 the Towns of Reading and Wakefield signed an agreement to share the Appraiser position through the FY14 triennial revaluation. As in other regional arrangements this shifts some costs from wages to expenses. Thus far the agreement has worked well for both communities. This has been especially important during FY13 as Reading has had extensive outsourced property inspections to oversee, as well as a significant software conversion. If this agreement is extended beyond FY14, in general a higher level of outsourced inspections will offset any reduction in staffing hours. Further details are found in the Expense section of this budget. A 20hr /week clerical position is proposed to be restored to full - time in FY14. This is caused by increasing demands on the Human Resources function in the areas of benefits and school employees, as well as the need to increase office coverage for the Assessors. Below is a chart showing approximate full -time equivalents within the Finance divisions. Extensive staff sharing makes precise measures impractical. FTEs FY11 FY12 FY13 FY14 Administration 1.0 1.0 1.0 1.0 Technology 4.0 4.0 4.0 4.0 Assessor 3.9 3.6 3.6 3.1 Collector 3.6 3.3 2.8 3.1 Treasury 2.2 2.2 2.2 2.2 Town Clerk 2.9 3.0 3.0 3.0 Human Res. 2.0 2.0 2.0 2.2 TOTAL 19.6 19.0 18.5 18.5 In FY14 only one local election is scheduled, and budgeting for this cost is straight forward. However, State and Federal elections have become more difficult to project. For example, the Presidential election this past year was over budget because of increased staffing needs when RMHS remained open, and the year before the state offset grant was lower than expected. In the past this election wage volatility has been absorbed by vacant positions in the department, but after FY14 it is suggested that any State or Federal elections be budgeted through the Accommodated Cost method. Expenses ($611,400; +0.4 %) No significant changes are expected to department expenses in FY14. Expenses FY13 FY14 Change FINCOM $51,400 $52,400 +1.9% Assessors $83,750 $88,000 +5.1% Finance $82,500 $88,000 +6.7% Human Res. $23,000 $10,000 -56.5% Technology $338,800 $345,000 +1.8% Town Clerk $500 $500 0% Elections $29,000 $27,500 -5.2% TOTAL $608,950 $611,400 +0.4% Assessors: Last year the seasonal appraiser was replaced by a need to hire a consultant every three years to assist with the revaluation process. At that time staff was thought to be caught up on the nine -year requirement to attempt to inspect every dwelling in the town. The Board of Assessors requested spending $24,000 /year over the next three -years (FY12 through FY14) to outsource the bulk of inspections while they converted to a new software system. After Town Meeting last spring it was learned that there was a significant shortfall in inspections completed and fully documented in order to proceed with the software conversion. An emergency meeting was held in June and the Finance Committee and Board of Selectmen approved $133,400 of additional funding for two sets of field inspections. The first set of inspections was completed during the Fall 2012 in time for the new software to be implemented and generate tax bills late in December. A second set of inspections will be completed by April 2013 in time for the new system to be prepared for the FY14 triennial revaluation. In July a regional agreement with Wakefield brought in a seasoned Massachusetts Appraiser to oversee the field inspections and the software conversion. He has presented a long -term plan for how the Assessing function should be conducted, which is shown below: In this FY14 budget the $40,000 revaluation expense will be funded partly by the previously described $24,000 allocated in FY13. This will allow work to begin late next spring. The remaining balance of $16,000 is shown in the FY14 budget. In FY16 this triennial expense is suggested to appear as an Accommodated Cost - one year ahead of the revaluation so work may begin late in that spring. Hopefully this planning approach will remove what had become a pattern in recent years of requesting funds from the Finance Committee mid -year. FY14 professional development expenses are funded at higher levels FY13 FY14R HIS FY16 FY17R Revaluation $ 40,000 $ 40,000 Personal Prop $ 6,500 $ 6,500 $ 6,500 $ 6,500 $ 6,500 Appraisal Svcs $ 5,000 $ 5,000 $ 5,000 $ 5,000 $ 5,000 Prof Deve I $ 1,500 $ 1,500 $ 1,500 $ 1,500 $ 1,500 Publications $ 2,000 $ 2,000 $ 2,000 $ 2,000 $ 2,000 Mileage $ 1,250 $ 1,250 $ 1,250 $ 1,250 $ 1,250 $ 16,250 $ 56,250 $ 16,250 $ 16,250 $ 56,250 In this FY14 budget the $40,000 revaluation expense will be funded partly by the previously described $24,000 allocated in FY13. This will allow work to begin late next spring. The remaining balance of $16,000 is shown in the FY14 budget. In FY16 this triennial expense is suggested to appear as an Accommodated Cost - one year ahead of the revaluation so work may begin late in that spring. Hopefully this planning approach will remove what had become a pattern in recent years of requesting funds from the Finance Committee mid -year. FY14 professional development expenses are funded at higher levels than requested as the Board of Assessors has specific educational requirements, and in recent years have spent closer to $4,000 /year. Other Assessors expenses include software and supply costs, both which are centralized in other Finance division budgets. In addition to the chart above, the shared Appraiser position appears as an Administrative Services Assessor expense charge. Finance: Previous reductions to professional development costs have been restored as new technology requires increased training. Postage costs are increased in line with higher actual expenses. Increased use of electronic communication has seen postage cost reductions in the Town Administration budget, but less so in this department. A Printing & Billing RFP scheduled for the spring of 2013 is expected to slightly reduce those costs for FYI 4. Human Resources: One -time Town Manager search expenses are not required in the FYI 4 budget. Technology: Centralized Town wireless expenses are shown for both FY13 and FY14 budgets. Most software license renewal costs are known and identified as modest increases. Exceptions includes a reduction in the MUNIS budget as some optional modules have been discarded; and an increase to the License & Permits system in order to allow full field access using tablets or smartphones. Town Clerk & Elections: not many changes are seen for FYI 4, as costs specifically associated with the number of elections are seen through the wage budget. k �^ 01/05/2013 15:52 TOWN OF READING PG 11 blelacheur (NEXT YEAR BUDGET HISTORICAL COMPARISON Ibgnyrpts PROJECTION: 20141 FY14 General Fund FOR PERIOD 99 ACCOUNTS FOR: FINANCE PRIOR FY3 PRIOR FY2 LAST FY1 CY CY REV PROJECTION PCT ACTUALS ACTUALS ACTUALS ACTUALS BUDGET LEVEL 2 CHANGE 0131 FINANCE COMMITTEE 05 EXPENSES 11315530 530130 FINL AUDIT 51,000.00 51,000.00 51,000.00 45,000.00 51,000.00 52,000.00 2.0% 11315531 531000 PRDEV TRN 268.00 329.04 268.00 268.00 400.00 400.00 .0% TOTAL EXPENSES 51,268.00 51,329.04 51,268.00 45,268.00 51,400.00 52,400.00 1.9% TOTAL FINANCE COMMITTEE 51,268.00 51,329.04 51,268.00 45,268.00 51,400.00 52,400.00 1.9% 0141 BOARD OF ASSESSORS 03 SALARIES 11413511 511003 APPRAISER 67,032.78 80,774.07 78,386.21 8,428.57 23,311.00 .00 - 100.0% 11413511 511008 ASST APPR 48,448.70 48,338.79 37,350.00 20,913.09 49,721.00 51,275.00 3.1% 11413511 511147 ASSOC APPR 22,504.52 16,978.88 .00 .00 .00 .00 .0% 11413511 515000 OVERTIME 4,922.52 1,932.24 .00 .00 .00 .00 .0% TOTAL SALARIES 142,908.52 148,023.98 115,736.21 29,341.66 73,032.00 51,275.00 -29.8% 05 EXPENSES 11415524 524900 SW LICENSE 1,800.00 1,948.49 1,900.00 .00 .00 .00 .0% 11415530 530000 INSP -PPROP .00 .00 .00 .00 24,000.00 6,500.00 -72.9% 11415530 530100 ADVRTSNG .00 .00 143.85 .00 .00 .00 .0% 11415530 530190 INSP -REVAL .00 4,968.16 7,500.00 .00 .00 16,000.00 .0% 11415530 530191 APPRSL SVC .00 .00 .00 .00 5,000.00 5,000.00 .0% 11415530 530512 ADMIN SVGS .00 .00 .00 .00 50,000.00 55,000.00 10.0% 11415531 531000 PRDEV TRN .00 638.18 2,142.92 90.00 500.00 1,000.00 100.0% 11415531 531010 PRDEV DUES .00 823.00 730.00 410.00 750.00 750.00 .0% 11415531 531050 PRDEV PUBS 1,472.21 1,341.48 1,377.80 1,147.10 2,250.00 2,000.00 -11.1% a t " � N a 01/05/2013 15:52 TOWN OF READING PG 12 blelacheur (NEXT YEAR BUDGET HISTORICAL COMPARISON Ibgnyrpts PROJECTION: 20141 FY14 General Fund FOR PERIOD 99 ACCOUNTS FOR: FINANCE PRIOR FY3 PRIOR FY2 LAST FY1 CY CY REV PROJECTION PCT ACTUALS ACTUALS ACTUALS ACTUALS BUDGET LEVEL 2 CHANGE 11415531 531091 PRDEV TRVL .00 1,201.14 847.00 124.92 250.00 500.00 100.0% 11415542 542000 OFFC SUPPL 557.93 152.96 212.26 .00 .00 .00 .0% 11415571 571000 MILEAGE 1,167.26 470.97 1,301.89 104.01 1,000.00 1,250.00 25.0% 11415578 578000 OTHER EXPN 185.00 .00 .00 .00 .00 .00 .0% TOTAL EXPENSES 5,182.40 11,544.38 16,155.72 1,876.03 83,750.00 88,000.00 5.1% TOTAL BOARD OF ASSESSORS 148,090.92 159,568.36 131,891.93 31,217.69 156,782.00 139,275.00 -11.2% 0145 FINANCE 03 SALARIES 11453511 511001 ATM /FINDIR 95,288.75 95,070.35 96,525.00 49,227.77 98,834.00 101,925.00 3.1% 11453511 511005 TREAS /LOLL 75,693.03 75,519.53 76,674.00 39,107.29 78,515.00 80,975.00 3.1 %; 11453511 511007 ASST TR /CO 100,196.69 100,516.39 102,063.26 52,055.31 104,511.00 107,775.00 3.1% 11453511 511010 ADMIN ASST 40,602.27 28,057.72 39,594.77 20,428.38 40,951.00 42,225.00 3.1% 11453511 511011 ADMIN SECR 38,072.42 37,985.11 38,571.00 19,675.50 39,502.00 40,725.00 3.1% 11453511 511012 CLERK 141,859.79 140,807.01 101,602.49 56,905.56 122,868.00 141,500.00 15.2% 11453511 515000 OVERTIME 1,113.15 1,803.74 5,924.52 659.76 2,000.00 4,000.00 100.0% 11453517 517017 SCK IV BBK .00 410.20 .00 .00 .00 .00 .0% TOTAL SALARIES 492,826.10 480,170.05 460,955.04 238,059.57 487,181.00 519,125.00 6.6% 05 EXPENSES 11455530 530105 PRINTING 10,990.14 15,427.64 7,985.10 4,053.51 17,000.00 15,000.00 -11.8% 11455530 530110 TAX TITLE 14,722.05 10,610.83 9,092.60 525.00 14,000.00 15,000.00 7.1% 11455530 530111 BANK SVCS 16,760.25 11,312.24 11,816.45 4,607.65 12,000.00 12,000.00 .0% 11455531 531000 PRDEV TRN 2,136.44 1,355.89 3,782.94 954.19 1,500.00 3,000.00 100.0% 11455531 531010 PRDEV DUES 1,536.95 930.00 896.90 812.60 1,000.00 1,000.00 .0% 11455531 531091 PRDEV TRVL 01/05/2013 15:52 (TOWN OF READING blelacheur NEXT YEAR BUDGET HISTORICAL COMPARISON PROJECTION: 20141 FY14 General Fund ACCOUNTS FOR: FINANCE 03 SALARIES 11523511 511003 TOTAL SALARIES O5 EXPENSES IPG 13 bgnyrpts FOR PERIOD 99 PRIOR FY2 LAST FY1 PRIOR FY3 CY REV PROJECTION ACTUALS ACTUALS ACTUALS 1,383.36 11455540 540000 SUPP /EQUIP 1,895.36 1,062.12 279.10 11455542 542000 OFFC SUPPL 772.78 1,888.54 6,002.76 11455542 542127 POSTAGE 6,456.44 3,965.46 34,032.41 TOTAL EXPENSES .0% 33,259.89 29,210.18 87,843.46 TOTAL FINANCE 17.9% 82,021.07 69,700.29 580,669.56 0152 HUMAN RESOURCES 03 SALARIES 11523511 511003 TOTAL SALARIES O5 EXPENSES IPG 13 bgnyrpts FOR PERIOD 99 PRIOR FY2 LAST FY1 CY CY REV PROJECTION PCT ACTUALS ACTUALS ACTUALS BUDGET LEVEL 2 CHANGE 1,895.36 1,062.12 1,215.22 1,000.00 1,000.00 .0% 772.78 1,888.54 1,642.76 .00 .00 .0% 6,456.44 3,965.46 4,469.23 8,000.00 8,000.00 .0% 33,259.89 29,210.18 8,346.09 28,000.00 33,000.00 17.9% 82,021.07 69,700.29 26,626.25 82,500.00 88,000.00 6.7% 562,191.12 530,655.33 264,685.82 569,681.00 607,125.00 6.6% HR ADMIN 75,967.90 75,793.76 76,966.55 39,253.50 78,809.00 81,300.00 3.2% 75,967.90 75,793.76 76,966.55 39,253.50 78,809.00 81,300.00 3.2% 11525530 530000 PROF SVCS 14,000.00 .00 11525530 530100 ADVERTISNG 3,462.24 198.18 11525530 530140 MEDCL SVCS 3,000.00 6,845.50 11525531 531090 PRDEV REG 5,231.00 1,800.00 TOTAL EXPENSES 16.7% .00 8,843.68 TOTAL HUMAN RESOURCES .00 84,811.58 0155 TECHNOLOGY 10,842.24 03 SALARIES 11553511 511003 11553511 511004 11553511 511148 11553511 511149 .00 .00 14,000.00 15,000.00 .00 - 100.0% 3,462.24 6,722.51 634.39 2,000.00 3,000.00 50.0% 7,380.00 7,066.00 5,231.00 6,000.00 7,000.00 16.7% .00 .00 .00 .00 .00 .0s 10,842.24 13,788.51 19,865.39 23,000.00 10,000.00 -56.5% 86,636.00 90,755.06 59,118.89 101,809.00 91,300.00 -10.3% DB ADMIN 80,326.95 80,142.90 .00 .00 .00 .00 .0% NETW ADMIN 78,756.07 78,575.55 82,992.00 42,334.50 84,995.00 87,650.00 3.1% TECHNICIAN 51,429.98 51,580.53 91,160.98 52,884.07 106,175.00 109,500.00 3.1% GIS COORD 61,339.74 61,199.16 63,375.05 32,321.27 64,891.00 66,925.00 3.1% t 01/05/2013 15:52 TOWN OF READING PG 14 blelacheur (NEXT YEAR BUDGET HISTORICAL COMPARISON Ibgnyrpte PROJECTION: 20141 FY14 General Fund FOR PERIOD 99 ACCOUNTS FOR: FINANCE PRIOR FY3 PRIOR FY2 LAST FY1 CY CY REV PROJECTION PCT ACTUALS ACTUALS ACTUALS ACTUALS BUDGET LEVEL 2 CHANGE 11553511 515000 OVERTIME .00 .00 4,437.06 5,404.87 2,500.00 7,500.00 200.0% 11553517 517017 SICK LEAVE .00 7,670.63 .00 .00 .00 .00 .0% TOTAL SALARIES 271,852.74 279,168.77 241,965.09 132,944.71 258,561.00 271,575.00 5.0% 05 EXPENSES 11555521 521390 TELEPHONE 35,999.32 38,632.40 39,535.57 41,212.43 42,000.00 42,000.00 .0% 11555521 521392 WIRELESS 00 .00 .00 5,313.17 32,600.00 33,000.00 1.2% 11555524 524000 MAINT /REPR 6,755.62 8,825.50 3,044.46 7,473.84 7,000.00 7,000.00 .0% 11555530 530000 PROF SVCS 11,224.12 400.00 - 3,610.00 .00 2,500.00 2,500.00 .0% 11555530 530121 INTERNET 125.00 493.19 .00 .00 1,500.00 1,500.00 .0% 11555536 536000 LIC SFTWR 11,052.79 43,855.89 7,924.75 3,264.88 7,000.00 7,000.00 .0% 11555536 536100 LIC ADMINS 13,720.00 1,800.00 1,800.00 1,800.00 1,900.00 2,000.00 5.3% 11555536 536110 LIC MUNIS 52,953.00 57,421.15 58,699.71 60,354.69 78,750.00 75,000.00 -4.8% 11555536 536115 LIC PUBSAF .00 .00 .00 .00 21,500.00 22,000.00 2.3% 11555536 536120 LIC ASSESS .00 .00 .00 .00 7,500.00 8,000.00 6.7% 11555536 536123 LIC GIS 8,900.00 8,373.62 8,377.96 5,750.00 12,750.00 13,500.00 5.9% 11555536 536130 LIC MSFT 2,174.00 2,511.32 .00 .00 .00 .00 .0% 11555536 536132 LIC WEB 4,230.00 4,400.00 6,150.00 .00 7,000.00 5,000.00 -28.6% 11555536 536135 LIC DOC ST 13,611.00 13,589.00 13,611.00 .00 14,700.00 15,000.00 2.0% 11555536 536137 LIC COMMUN 00 12,200.00 9,900.00 9,900.00 12,600.00 14,000.00 11.1% 11555536 536138 LIC PERMIT .00 .00 1,083.00 19,439.00 22,100.00 27,000.00 22.2% 11555536 536139 LIC CEMSYS .00 1,260.00 1,440.00 1,440.00 1,400.00 1,500.00 7.19. 11555542 542000 OFFC SUPPL 938.06 .00 440.76 .00 .00 .00 .0% 11555542 542115 TONER CART 9,670.13 13,075.82 11,686.34 12,000.00 13,000.00 13,000.00 .0% 11555542 542303 PAPER 1,465.14 .00 .00 .00 .00 .00 .0% 11555555 555000 PRTS &SUPPL 01/05/2013 15:52 (TOWN OF READING blelacheur NEXT YEAR BUDGET HISTORICAL COMPARISON PROJECTION: 20141 FY14 General Fund ACCOUNTS FOR: FINANCE 11613511 511003 11613511 511120 TOTAL SALARIES 05 EXPENSES TOWN CLERK PG 15 bgnyrpts FOR PERIOD 99 PRIOR FY2 LAST FY1 PRIOR FY3 CY REV PROJECTION ACTUALS ACTUALS ACTUALS 28,715.70 11555555 555100 PC HRDWR 14,261.92 15,944.14 22,213.68 11555555 555110 NET HRDWR 23,786.44 44,275.13 5,622.10 11555555 555125 GIS SUPPL 2,933.04 5,437.90 1,500.00 11555555 555130 PC SFTWR 3,895.00 750.00 6,802.00 TOTAL EXPENSES .0% .00 .00 237,671.66 TOTAL TECHNOLOGY .0% 251,714.29 226,490.72 509,524.40 0161 TOWN CLERK 1.8% 03 SALARIES 321,547.82 11613511 511003 11613511 511120 TOTAL SALARIES 05 EXPENSES TOWN CLERK PG 15 bgnyrpts FOR PERIOD 99 PRIOR FY2 LAST FY1 CY CY REV PROJECTION PCT ACTUALS ACTUALS ACTUALS BUDGET LEVEL 2 CHANGE 14,261.92 15,944.14 14,463.98 15,000.00 15,000.00 .0% 23,786.44 44,275.13 5,946.43 25,000.00 25,000.00 .0% 2,933.04 5,437.90 .00 12,000.00 15,000.00 25.0% 3,895.00 750.00 .00 1,000.00 1,000.00 .0% .00 .00 244.69 .00 .00 .0% 251,714.29 226,490.72 188,603.11 338,800.00 345,000.00 1.8% 530,883.06 468,455.81 321,547.82 597,361.00 616,575.00 3.2 °s 56,249.54 62,725.74 63,063.00 32,321.28 64,891.00 66,925.00 3.1% ASST TN CL 46,503.18 44,195.04 44,869.59 22,883.30 45,943.00 47,400.00 3.29. 102,752.72 106,920.78 107,932.59 55,204.58 110,834.00 114,325.00 3.1% 11615530 530000 PROF SVCS 870.00 TOTAL EXPENSES 870.00 TOTAL TOWN CLERK 103,622.72 0162 ELECTIONS & REGISTRATION 03 SALARIES 11623511 511150 11623511 511153 11623511 511155 11623511 596120 TOTAL SALARIES 33.00 1,002.06 164.00 500.00 500.00 .0% 33.00 1,002.06 164.00 500.00 500.00 .0% 106,953.78 108,934.65 55,368.58 111,334.00 114,825.00 3.1% REGISTRAR 1,404.06 1,530.18 1,530.18 765.09 1,800.00 2,000.00 11.1% ELEC WRK 21,105.95 37,432.74 16,341.21 36,299.38 45,000.00 16,000.00 -64.4% TM MONITOR .00 .00 1,152.78 168.39 1,500.00 2,000.00 33.3% ST GR SUPP .00 - 10,592.00 - 4,142.00 .00 - 8,284.00 .00 - 100.0% { YA k' 01/05/2013 15:52 TOWN OF READING PG 16 blelacheur INEXT YEAR BUDGET HISTORICAL COMPARISON Ibgnyrpts PROJECTION: 20141 FY14 General Fund FOR PERIOD 99 ACCOUNTS FOR: FINANCE PRIOR FY3 PRIOR FY2 LAST FY1 CY CY REV PROJECTION PCT ACTUALS ACTUALS ACTUALS ACTUALS BUDGET LEVEL 2 CHANGE 22,510.01 28,370.92 14,882.17 37,232.86 40,016.00 20,000.00 -50.0% 05 EXPENSES 11625530 530100 ADVERTISNG 4,615.84 5,176.72 4,303.77 1,858.06 3,500.00 3,000.00 -14.3% 11625530 530105 PRINTING 2,252.00 5,143.35 940.00 370.00 4,000.00 3,000.00 - 25.0°% 11625530 530151 CENSUS 4,779.37 5,553.84 7,120.97 1,078.20 5,000.00 6,000.00 20.0% 11625530 530152 BALLOT PRG 9,962.42 6,104.76 10,626.10 3,005.15 10,000.00 10,000.00 .0% 11625530 530153 PROF /TECH 217.00 1,800.00 1,800.00 .00 1,000.00 1,000.00 .0% 11625540 540000 SUPP /EQUIP 5,765.28 781.51 3,519.81 548.18 3,000.00 2,500.00 -16.7% 11625549 549307 MEALS /FOOD .00 2,369.65 1,440.07 2,741.45 2,500.00 2,000.00 -20.0% TOTAL EXPENSES 27,591.91 26,929.83 29,750.72 9,601.04 29,000.00 27,500.00 -5.2% TOTAL ELECTIONS & REGISTRATI 50,101.92 55,300.75 44,632.89 46,833.90 69,016.00 47,500.00 -31.2% TOTAL FINANCE 1,528,089.10 1,552,862.11 1,426,593.67 824,040.70 1,657,383.00 1,669,000.00 .7% Community Services FY14 Budget Overview The Community Services Department is comprised of six divisions: Conservation; Planning; Inspections; Health; Elder/Human Services and Veterans Services. Wages represent 65% of department costs; Veteran's benefits payments are 22 %; and the remaining 13% are other expenses. In FY14 the department budget has an overall 1.5% increase, which leaves it still below FY 11 levels. Staffing (15.0 FTEs; unchanged) Wage costs ($743,325; -0.9 %) In FY14 there are no proposed changes to staffing levels, after several changes during previous years. Consistent withall Town non -union personnel, wage budgets include a 2% step increase plus a 1% COLA. FY13 FY14 Change CS Administration $259,821 $267,825 +3.1% Conservation $29,543 $30,600 +3.6% Planning $60,066 $61,700 +2.7% Inspections $133,301 $127,100 -4.7% Health $222,004 $226,000 +1.8% Elder Services $165,989 $173,200 +4.3% Veterans $293,108 $294,300 +0.4% Historical $1,000 $1,000 0% TOTAL $1,164,832 $1,181,725 +1.5% Staffing (15.0 FTEs; unchanged) Wage costs ($743,325; -0.9 %) In FY14 there are no proposed changes to staffing levels, after several changes during previous years. Consistent withall Town non -union personnel, wage budgets include a 2% step increase plus a 1% COLA. Overtime is increased in the Administration budget but decreased by the same amount in the Planning budget. A portion of the Alternate Building Inspector's hours are offset by the Permits Revolving Fund since a large portion of his additional hours allow the Building Inspector to work on the development projects that paid into this Fund. The Administrative Assistant position continues to be shared with the Town Administration department Recent Restructuring of Community Services has resulted in changesto the Conservation, Elder/Human Services, Veterans Services,Health and Planning divisions which are continued into FY14. In FY 12 Conservation and Elder/Human Services Division Head positions were reduced from full -time to part-time and new staff was hired. FY 12 reductions also included FY13 FY14 Change FTE CS Administration $242,921 $250,925 +3.3% 4.7 Conservation $29,543 $30,600 +3.6% 0.5 Planning $60,066 $61,700 +2.7% 0.5 Inspections $133,301 $127,100 -4.7% 2.0 Health $86,854 $88,850 +2.3% 2.5 Elder Services $154,989 $161,950 +4.5% 3.8 Veterans $21,608 $22,200 +2.7% 0.5 Historical $0 TOTAL $729,282 $743,325 +1.9% 15.0 Overtime is increased in the Administration budget but decreased by the same amount in the Planning budget. A portion of the Alternate Building Inspector's hours are offset by the Permits Revolving Fund since a large portion of his additional hours allow the Building Inspector to work on the development projects that paid into this Fund. The Administrative Assistant position continues to be shared with the Town Administration department Recent Restructuring of Community Services has resulted in changesto the Conservation, Elder/Human Services, Veterans Services,Health and Planning divisions which are continued into FY14. In FY 12 Conservation and Elder/Human Services Division Head positions were reduced from full -time to part-time and new staff was hired. FY 12 reductions also included elimination of The Permits Coorindator position and a new staff planner was hired due to a vacancy. In FY12 the Health Division was regionalized with Melrose and Wakefield. In FY 13 Reading'sVeterans Servicesjoined a Veteran's District that includes Melrose, Wakefield and Saugus. This will shift some wage costs into expenses to pay for part-time coverage from Melrose employees, as has been done in the Health division. Expenses ($438,400; +0.7 %) There are no significant changes to any expenses for FY 14. Note that both Health and Veterans each include compensation paid to other communities under Regional arrangements for staff coverage. No change in the $250,000 level of Veteran's benefit expenses are expected as a result of the new Veteran's District mentioned above. Reading's demand for Veteran's Services has increased significantly over the past several years. P 11.5 is projectea at a-1.3 u, uuu Note that 75% of these costs are reimbursed to the general fund by the state in the following fiscal year, although the state is considering reducing that amount. FY13 FY14 Change CS Administration $16,900 $16,900 +0% Conservation $0 $0 +0% Planning $0 $0 +0% Inspections $0 $0 +0% Health $135,150 $137,150 +1.5% Elder Services $11,000 $11,250 +2.3% Veterans $271,500 $272,100 +0.2% Historical $1,000 $1,000 0% TOTAL $435,550 $438,400 +0.7% No change in the $250,000 level of Veteran's benefit expenses are expected as a result of the new Veteran's District mentioned above. Reading's demand for Veteran's Services has increased significantly over the past several years. P 11.5 is projectea at a-1.3 u, uuu Note that 75% of these costs are reimbursed to the general fund by the state in the following fiscal year, although the state is considering reducing that amount. 01/05/2013 15:52 TOWN OF READING (NEXT 3 blelacheur YEAR BUDGET HISTORICAL COMPARISON IPG bgnyrpts PROJECTION: 20141 FY14 General Fund FOR PERIOD 99 ACCOUNTS FOR: COMMUNITY SERVICES PRIOR FY3 PRIOR FY2 LAST FY1 CY CY REV PROJECTION PCT ACTUALS ACTUALS ACTUALS ACTUALS BUDGET LEVEL 2 CHANGE 0126 COMMUNITY SVC ADMINISTRATION 03 SALARIES 11263511 511001 TOWN PLANR 87,452.21 99,403.45 100,425.00 51,216.79 102,906.00 106,050.00 3.1% 11263511 511010 ADMIN ASST 41,201.94 40,982.28 28,783.72 14,426.90 28,985.00 30,000.00 3.5% 11263511 511012 CLERK 67,872.58 67,702.45 101,873.24 51,928.61 105,648.00 108,875.00 3.1% 11263511 515000 OVERTIME 3,157.82 4,546.14 4,394.93 2,049.86 5,382.34 6,000.00 11.5% TOTAL SALARIES 199,684.55 212,634.32 235,476.89 119,622.16 242,921.34 250,925.00 3.3% 05 EXPENSES 11265521 521309 WTR /SWR /SW 60.92 66.04 68.42 15.97 100.00 100.00 .0% 11265521 521392 WIRELESS 688.65 518.41 412.71 57.12 .00 .00 .0% 11265530 530000 PROSERVCE .00 .00 900.00 .00 .00 .00 .0% 11265530 530100 ADVERTISNG 758.11 648.74 1,222.17 .00 1,500.00 1,500.00 .0% 11265531 531000 PRDEV TRN 894.18 442.25 167.42 .00 5,000.00 5,000.00 .0% 11265531 531901 PRDEV HLTH 761.00 423.00 1,031.00 538.33 .00 .00 .0% 11265531 531902 PRDEV E/H .00 .00 281.00 .00 .00 .00 .0% 11265531 531903 PRDEV INSP 887.88 817.95 625.00 225.00 .00 .00 .0% 11265531 531904 PRDEV VET 203.03 35.00 155.00 55.00 .00 .00 .0% 11265531 531905 PRDEV CONS 1,605.00 628.00 645.00 673.00 .00 .00 .0% 11265531 531906 PRDEV PLAN 1,392.86 1,170.00 1,225.00 810.00 .00 .00 .0% 11265540 540000 EQUIPSUPPL .00 .00 .00 6.00 .00 .00 .0% 11265542 542000 OFFC SUPPL 1,675.96 2,267.07 3,464.77 920.01 6,500.00 6,500.00 .0% 11265542 542901 OFCSP HLTH 688.15 564.73 265.40 165.40 .00 .00 .0% 11265542 542902 OFCSP E/H 1,219.01 1,112.24 807.74 633.75 .00 .00 .0% 11265542 542903 OFCSP INSP 751.30 722.53 703.89 429.09 .00 .00 .0% 4. 01/05/2013 15:52 (TOWN OF READING 4 blelacheur NEXT YEAR BUDGET HISTORICAL COMPARISON IPG bgnyrpts PROJECTION: 20141 FY14 General Fund FOR PERIOD 99 ACCOUNTS FOR: COMMUNITY SERVICES PRIOR FY3 PRIOR FY2 LAST FY1 CY CY REV PROJECTION PCT ACTUALS ACTUALS ACTUALS ACTUALS BUDGET LEVEL 2 CHANGE 11265542 542904 OFCSP VET 182.96 20.96 .00 17.57 .00 .00 11265542 542905 OFCSP CONS 173.69 17.84 52.99 241.76 .00 .00 .0% 11265542 542906 OFCSP PLAN 570.17 698.74 372.29 988.19 .00 .00 .0% 11265542 542907 OFCSP TMGR 666.65 183.97 458.96 248.42 .00 .00 .0% 11265571 571000 MILEAGE 5,341.46 3,502.06 4,111.41 1,613.86 3,800.00 3,800.00 .0% TOTAL EXPENSES 18,520.98 13,839.53 16,970.17 7,638.47 16,900.00 16,900.00 .0s TOTAL COMMUNITY SVC ADMINIST 218,205.53 226,473.85 252,447.06 127,260.63 259,821.34 267,825.00 3.1% 0171 CONSERVATION DIVISION 03 SALARIES 11713511 511003 CONS ADMIN 59,395.96 59,259.80 25,272.06 15,389.94 31,543.00 32,600.00 3.4% 11713511 596130 RVFND SUPP - 6,000.00 - 6,000.00 .00 - 2,000.00 - 2,000.00 - 2,000.00 .09. 11713517 517017 SICK LEAVE .00 3,297.25 .00 .00 .00 .00 .0% TOTAL SALARIES 53,395.96 56,557.05 25,272.06 13,389.94 29,543.00 30,600.00 3.6% O5 EXPENSES 11715524 524302 MATTERACBN 1,878.00 .00 .00 .00 .00 .00 .0% TOTAL EXPENSES 1,878.00 .00 .00 .00 .00 .00 .0% TOTAL CONSERVATION DIVISION 55,273.96 56,557.05 25,272.06 13,389.94 29,543.00 30,600.00 3.6% 0175 PLANNING 03 SALARIES 11753511 511045 STAFF PLNR 53,013.97 51,375.00 52,047.77 28,343.31 56,948.00 58,700.00 3.1% 11753511 515000 OVERTIME .00 .00 1,896.89 1,438.97 3,117.66 3,000.00 -3.8% 11753511 596130 RVFND SUPP - 50,523.00 .00 .00 .00 .00 .00 .0% 11753517 517017 SICK LEAVE 01/05/2013 15:52 TOWN OF READING 5 blelacheur NEXT YEAR BUDGET HISTORICAL COMPARISON IPG bgnyrpts PROJECTION: 20141 FY14 General Fund FOR PERIOD 99 ACCOUNTS FOR: COMMUNITY SERVICES PRIOR FY3 PRIOR FY2 LAST FY1 CY CY REV PROJECTION PCT ACTUALS ACTUALS ACTUALS ACTUALS BUDGET LEVEL 2 CHANGE .00 .00 1,054.52 .00 .00 .00 .0% TOTAL SALARIES 2,490.97 51,375.00 54,999.18 29,782.28 60,065.66 61,700.00 2.7% TOTAL PLANNING 2,490.97 51,375.00 54,999.18 29,782.28 60,065.66 61,700.00 2.7% 0240 INSPECTIONS DIVISION 03 SALARIES 12403511 511070 PRMT COORD 48,125.44 48,015.17 .00 .00 .00 .00 .0% 12403511 511216 BLDG INSP 74,220.31 74,050.20 75,172.59 38,337.00 77,028.00 79,400.00 3.1% 12403511 511217 WIRE INSP 26,504.63 23,713.30 17,486.08 10,219.17 21,134.00 21,800.00 3.2% 12403511 511218 PLUMB INSP 26,504.63 23,810.55 18,775.04 9,434.92 21,134.00 21,400.00 1.3% 12403511 511219 ALT INSP 4,365.40 2,154.92 10,452.99 6,174.78 14,005.00 14,500.00 3.5% 12403511 515000 OVERTIME 1,746.37 .00 .00 .00 .00 .00 .0% 12403511 596130 RVFND SUPP - 47,978.00 .00 .00 .00 .00 - 10,000.00 .0% 12403517 517017 SICK LEAVE .00 14,341.94 .00 .00 .00 .00 .0% TOTAL SALARIES 133,488.78 186,086.08 121,886.70 64,165.87 133,301.00 127,100.00 -4.7% TOTAL INSPECTIONS DIVISION 133,488.78 186,086.08 121,886.70 64,165.87 133,301.00 127,100.00 -4.7% 0511 HEALTH 03 SALARIES 15113511 511003 HEALTH ADM 70,195.23 62,995.33 10,402.88 .00 .00 .00 .0% 15113511 511561 PH NURSE 49,072.53 46,477.71 47,119.20 24,105.32 48,223.00 49,450.00 2.5% 15113511 511564 HLTH INSP 59,927.06 58,811.91 51,008.37 20,043.40 40,731.00 41,500.00 1.9% 15113511 515000 OVERTIME 20.47 40.94 .00 177.50 .00 .00 .0% 15113511 596130 RVFND SUPP - 2,100.00 - 2,100.00 - 2,100.00 .00 - 2,100.00 - 2,100.00 .0% TOTAL SALARIES 177,115.29 166,225.89 106,430.45 44,326.22 86,854.00 88,850.00 2.3% n w s i 4, t � 01/08/2013 11:17 OF READING 4 blelacheur (TOWN NEXT YEAR BUDGET HISTORICAL COMPARISON IPG bgnyrpts PROJECTION: 20141 FY14 General Fund FOR PERIOD 99 ACCOUNTS FOR: COMMUNITY SERVICES PRIOR FY3 PRIOR FY2 LAST FY1 CY CY REV PROJECTION PCT ACTUALS ACTUALS ACTUALS ACTUALS BUDGET LEVEL 2 CHANGE O5 EXPENSES 15115530 530000 PROF SVCS 300.00 300.00 300.00 300.00 300.00 300.00 .0% 15115530 530512 ADMIN SVCS .00 .00 33,898.50 67,433.20 68,000.00 70,500.00 3.7% 15115530 530520 WGHTS /MEAS 5,750.00 4,500.00 4,500.00 .00 5,750.00 5,750.00 .0% 15115530 530530 ANIM DSPSL 7,879.76 5,625.76 6,211.76 2,987.36 6,500.00 7,000.00 7.7% 15115530 530550 MOSQ LRV C 3,440.00 3,100.00 .00 .00 5,000.00 .00 - 100.0% 15115530 530551 MOSQTO CTL 26,000.00 26,000.00 26,000.00 19,500.00 26,000.00 30,000.00 15.4°% 15115540 540000 SUPP /EQUIP .00 .00 .00 48.00 .00 .00 .0% 15115540 540521 INSP SUPP 1,423.07 1,020.46 123.60 86.56 2,000.00 2,000.00 .0% 15115540 540524 CLINIC SUP 626.43 520.05 155.41 131.79 .00 .00 .0% 15115540 596130 RVFND SUPP - 2,100.00 .00 .00 .00 .00 .00 .0% 15115571 571000 MILEAGE 2,540.97 1,779.85 1,531.58 827.07 1,600.00 1,600.00 .096 15115577 577500 RIVERSIDE 7,000.00 7,000.00 7,000.00 3,500.00 7,000.00 7,000.00 .0% 15115577 577510 EMARC 13,000.00 13,000.00 13,000.00 6,500.00 13,000.00 13,000.00 .0% TOTAL EXPENSES 65,860.23 62,846.12 92,720.85 101,313.98 135,150.00 137,150.00 1.5% TOTAL HEALTH 242,975.52 229,072.01 199,151.30 145,640.20 222,004.00 226,000.00 1.8% 0541 ELDER SERVICES 03 SALARIES 15413511 511003 ELD ADMIN 63,813.77 54,066.48 29,017.23 12,503.46 31,371.00 33,000.00 5.2% 15413511 511523 VAN DRIVER 29,778.56 23,818.20 29,793.14 15,479.15 30,491.00 32,050.00 5.1% 15413511 511524 SUB VN DRV 3,186.10 8,089.86 3,635.36 1,109.54 3,000.00 3,000.00 .0% 15413511 511525 SOCIAL WRK 51,895.39 51,776.48 52,572.00 26,812.53 53,873.00 55,500.00 3.0% 15413511 511527 SR CNT CRD 37,466.26 38,240.98 38,077.27 19,410.31 38,991.00 40,200.00 3.1% 15413511 511561 NURSE ADV 30,609.49 30,541.59 26,284.20 14,928.88 30,263.00 31,200.00 3.1% 15413511 515000 OVERTIME 01/05/2013 15:52 531010 TOWN OF READING PCT blelacheur 816.87 NEXT YEAR BUDGET HISTORICAL COMPARISON PROJECTION: 20141 FY14 General Fund 156.71 ACCOUNTS FOR: 531091 PRDEV TRVL .0% COMMUNITY SERVICES 344.15 15415535 535304 PROGRAMS PRIOR FY3 PRIOR FY2 LAST FY1 15415536 ACTUALS ACTUALS ACTUALS 900.00 .00 .00 125.52 15413511 517017 SCK LV BBK 1,325.00 1,553.67 15415540 .00 5,706.18 .00 15413511 596120 ST GR SUPP 15415551 551000 VOLNTTRAIN - 24,200.00 - 24,200.00 - 24,200.00 15413511 596180 TRFND SUPP MILEAGE 1,000.00 750.00 - 3,000.00 .00 - 3,000.00 TOTAL SALARIES 5,600.00 5,600.00 5,593.00 15415578 189,549.57 188,039.77 152,304.72 O5 EXPENSES 450.00 15415578 578018 15415531 531010 PRDEV DUES PCT ACTUALS 816.87 15415531 531090 PRDEV REG .00 .00 156.71 15415531 531091 PRDEV TRVL .0% .00 344.15 15415535 535304 PROGRAMS - 3,000.00 - 3,000.00 924.03 15415536 536000 LIC SFTWR 4.5% 900.00 .00 15415540 540000 SUPP /EQUIP 1,325.00 1,325.00 1,553.67 15415540 540049 FURNISHING .00 .00 1,557.00 15415551 551000 VOLNTTRAIN 100.00 100.00 236.53 15415571 571000 MILEAGE 1,000.00 750.00 657.77 15415577 577540 MEAL DELIV 5,600.00 5,600.00 5,593.00 15415578 578000 OTHER EXPN .00 500.00 450.00 15415578 578018 VOLUNTCOST .00 .00 500.00 15415578 596120 ST GR SUPP .00 .00 - 5,851.00 TOTAL EXPENSES 8,087.33 11,000.00 11,250.00 6,938.73 TOTAL ELDER SERVICES 98,331.20 165,989.00 173,200.00 196,488.30 0543 VETERANS 03 SALARIES PG 7 bgnyrpta FOR PERIOD 99 CY CY REV PROJECTION PCT ACTUALS BUDGET LEVEL 2 CHANGE .00 .00 .00 .0% .00 .00 .00 .0% .00 - 30,000.00 - 30,000.00 .0% .00 - 3,000.00 - 3,000.00 .0% 90,243.87 154,989.00 161,950.00 4.5% 626.02 626.02 718.56 750.00 750.00 .0% 796.16 127.60 .00 200.00 200.00 .0% 26.70 .00 .00 .00 .00 .0% 1,009.90 1,271.90 537.45 1,125.00 1,125.00 .0% 893.00 897.12 900.98 900.00 900.00 .0% 438.05 1,193.43 126.61 1,325.00 1,325.00 .0% 1,096.77 .00 .00 .00 .00 .0% 122.05 31.94 .00 100.00 100.00 .0% 964.44 855.04 195.76 1,000.00 750.00 -25.0% 5,593.00 5,593.00 5,593.00 5,600.00 5,600.00 .0% .00 .00 14.97 .00 500.00 .0% 595.61 .00 .00 .00 .00 .0% - 5,851.00 - 6,763.00 .00 .00 .00 .0% 6,310.70 3,833.05 8,087.33 11,000.00 11,250.00 2.3% 194,350.47 156,137.77 98,331.20 165,989.00 173,200.00 4.3% 15433511 511003 VET SV OFF 18,169.02 14,738.14 19,410.30 10,586.24 42,608.00 22,200.00 -47.9% Y j'yx. 5 `9 01/05/2013 15:52 TOWN OF READING (NEXT 8 blelacheur YEAR BUDGET HISTORICAL COMPARISON IPG bgnyrpts PROJECTION: 20141 FY14 General Fund FOR PERIOD 99 ACCOUNTS FOR: COMMUNITY SERVICES PRIOR FY3 PRIOR FY2 LAST FY1 CY CY REV PROJECTION PCT ACTUALS ACTUALS ACTUALS ACTUALS BUDGET LEVEL 2 CHANGE TOTAL SALARIES 18,169.02 14,738.14 19,410.30 10,586.24 42,608.00 22,200.00 -47.9% O5 EXPENSES 15435530 530512 ADMIN SVCS 00 .00 .00 .00 .00 21,600.00 .0% 15435571 571000 MILEAGE .00 .00 .00 .00 500.00 500.00 .0% TOTAL EXPENSES 00 .00 .00 .00 500.00 22,100.00 4320.0°% TOTAL VETERANS 18,169.02 14,738.14 19,410.30 10,586.24 43,108.00 44,300.00 2.8 %% 0544 VETERANS' AID O5 EXPENSES 15445577 577000 VETS BENEF 161,458.81 136,098.11 103,642.16 34,535.02 150,000.00 120,000.00 -20.0% 15445577 577501 FUEL 00 .00 16,412.93 9,363.84 15,000.00 20,000.00 33.3% 15445577 577502 DOCTOR 00 .00 7,868.86 1,774.14 4,000.00 5,000.00 25.0% 15445577 577503 HOSPITAL .00 .00 1,643.60 2,787.22 4,000.00 5,000.00 25.0% 15445577 577504 MEDICARE B 00 .00 22,315.40 9,382.80 25,000.00 25,000.00 .0% 15445577 577505 MEDIGAP .00 .00 25,337.98 11,825.11 25,000.00 25,000.00 .0% 15445577 577506 MED BENEFI .00 30,330.77 26,060.33 18,976.39 20,000.00 25,000.00 25.0°% 15445577 577507 DURABLEMED .00 .00 2,657.27 1,032.67 2,000.00 4,000.00 100.0% 15445577 577508 ONE TIME B 00 659.38 64.00 2,000.00 500.00 4,000.00 700.0% 15445577 577509 SHELTER 00 .00 193.00 .00 500.00 2,000.00 300.0% 15445577 577511 DENTAL 00 .00 5,354.00 330.80 2,500.00 3,000.00 20.0% 15445577 577512 AMBULANCE 00 .00 150.00 150.00 500.00 2,000.00 300.0% 15445577 577513 GLASSES 00 .00 1,431.14 85.00 1,000.00 2,500.00 150.0°% 15445577 577514 MEDICARE D .00 .00 1,019.50 2,385.00 .00 2,500.00 .0°% 15445577 577515 HRNG AIDS .00 .00 3,297.50 1,550.00 .00 5,000.00 .0% 15445577 577516 CH115 RETR 01/05/2013 15:52 TOWN OF READING 9 blelacheur NEXT YEAR BUDGET HISTORICAL COMPARISON IPG bgnyrpts PROJECTION: 20141 FY14 General Fund FOR PERIOD 99 ACCOUNTS FOR: COMMUNITY SERVICES PRIOR FY3 PRIOR FY2 LAST FY1 CY CY REV PROJECTION PCT ACTUALS ACTUALS ACTUALS ACTUALS BUDGET LEVEL 2 CHANGE .00 .00 3,361.14 .00 .00 .00 .0% TOTAL EXPENSES 161,458.81 167,088.26 220,808.81 96,177.99 250,000.00 250,000.00 .0% TOTAL VETERANS' AID 161,458.81 167,088.26 220,808.81 96,177.99 250,000.00 250,000.00 .0% 0691 HISTORICAL COMMISSION 05 EXPENSES 16915540 540000 SUPP /EQUIP 999.16 999.39 795.77 11.50 1,000.00 1,000.00 .0% TOTAL EXPENSES 999.16 999.39 795.77 11.50 1,000.00 1,000.00 .0% TOTAL HISTORICAL COMMISSION 999.16 999.39 795.77 11.50 1,000.00 1,000.00 .0% TOTAL COMMUNITY SERVICES 1,029,550.05 1,126,740.25 1,050,908.95 578,064.36 1,164,832.00 1,181,725.00 1.5% Library FY14 Budget Overview The Fiscal Year 2014 Library budget is predicated on the library providing a full range of services during 2014 whether it is undergoing renovation or not. If the Town approves funding for the renovation /expansion building project, the library would move into temporary quarters by December 2013, and continue in temporary quarters until Summer 2015. The construction and renovation work is currently scheduled to begin in January 2014 subject to approval by the voters in April. With or without a construction project, the library will be fully operational during all of Fiscal Year 2014, with the possibility of a few -week disruption in public services during a move out of its current home. The library has an Annual Action Plan* that was approved by the Library Board of Trustees and the Massachusetts Board of Library Commissioners for delivering services during the anticipated 18 -month temporary relocation. The activities and conditions outlined in the Action Plan provide a full array of services for all ages at service levels that meet the needs of the Reading community. The library will: • lend materials • purchase new books and media, • provide reference and research services, • offer online and traditional resources and staff assistance and instruction, • increase digital offerings and specialized online resources for general and student use, • provide public computing, browsing, and leisure reading, • rely heavily on interlibrary lending for supplemental materials, • offer a full array of educational, informational, and cultural programming for all ages in its temporary quarters and in remote locations to as great an extent as possible. ( *Copies of the library's Annual Action Plan for Fiscal Year 2014 /Long Range Plan and copies of the library's Temporary Location Plan are available at the Library.) Staffing (20.1 FTEs; no change) Wages ($1,040,442; +3.3 %) Step increases (2 %) are included for eligible staff. The Library Board of Trustees request is for a 2% COLA, but this budget shows a I% COLA. Expenses ($284,000; +0.4 %) Expenses are level funded, with some adjustments made from Circulation Supplies and Supplies and Equipment to Technology. - $2,000 for the lease of administrative multi - function device (Scanner, Printer /Copier for electronic document storage that is the same model as those in use in administrative offices in Town Hall) has been deducted from the library's Maintenance Contracts funds and will be transferred to Finance Department budget, which is managing other devices throughout town departments. - $8,900 for office and circulation/processing supplies The library will probably see a decrease in "consumables" like paper and printer ink and copying costs as a result of its move to temporary location, due to changes in both acquisitions during the year and public use of computers, printers, and copiers. + $7,000 for Technology. Included in this line are web services, some contractual web design (formerly done in- house), charges for reference mobile apps, and software contracts for library public calendar, museum pass booking software, and business center /room reservation programs. + $4,900 for Books and Materials. This keeps the library book budget at the required 15% for state aid standards. The library expends increasing percentages of its books and materials budget on digital resources that circulate to the public. This FY14 budget complies with the Municipal Appropriation Requirement formula, allowing the Library to be fully certifiable by the Massachusetts Board of Library Commissioners. 01/05/2013 15:52 TOWN OF READING PG 33 blelacheur (NEXT YEAR BUDGET HISTORICAL COMPARISON Ibgnyrpts PROJECTION: 20141 FY14 General Fund FOR PERIOD 99 ACCOUNTS FOR: LIBRARY PRIOR FY3 PRIOR FY2 LAST FY1 CY CY REV PROJECTION PCT ACTUALS ACTUALS ACTUALS ACTUALS BUDGET LEVEL 2 CHANGE 0610 LIBRARY ADMINISTRATION 03 SALARIES 16103511 511010 ADMIN ASST .00 26,630.03 40,459.81 20,796.80 40,951.00 42,842.00 4.6% 16103511 511641 DIRECTOR 83,017.63 83,229.76 84,661.96 43,017.00 86,365.00 88,956.00 3.0% 16103511 511642 ASST DIREC 67,686.72 67,514.30 68,864.87 31,442.63 70,235.00 69,300.00 -1.3% 16103511 511643 ADMIN SECR 27,419.89 5,978.50 .00 .00 .00 .00 .0% 16103511 511644 DIVSN HEAD 233,224.73 .00 .00 .00 .00 .00 .0% 16103511 511645 LIBRARIAN 289,742.79 .00 .00 .00 .00 .00 .0% 16103511 511646 SR ASSOC 76,950.65 95.01 .00 .00 .00 .00 .0% 16103511 511648 SR TECH 10,477.65 .00 .00 .00 .00 .00 .0% 16103511 511649 CIRC TECH 98,070.57 .01 .00 .00 .00 .00 .0% 16103511 511651 PAGE 47,024.59 65.65 490.31 .00 .00 .00 .09. 16103511 515000 OVERTIME 22,193.75 2,293.77 271.48 .00 .00 .00 .0% 16103511 516000 PR STIPEND .00 .00 .00 .00 .00 5,000.00 .0% 16103517 517017 SCK LV BBK .00 5,145.00 .00 9,943.73 9,950.00 .00 - 100.0% TOTAL SALARIES 955,808.97 190,952.03 194,748.43 105,200.16 207,501.00 206,098.00 -.7% 05 EXPENSES 16105524 524000 MAINT /REPR 8,690.83 4,190.95 4,601.72 1,605.48 4,300.00 2,300.00 -46.5% 16105531 531090 PRDEV REG 4,811.31 4,497.70 4,604.34 1,027.85 3,500.00 3,500.00 .0% 16105531 531091 PRDEV TRVL 3,063.12 1,287.36 3,531.27 695.01 2,200.00 2,200.00 .0% 16105536 536000 LIC SFTWR 47,147.98 47,158.02 47,158.02 26,471.42 55,000.00 55,000.00 .0% 16105540 540000 SUPP /EQUIP 11,679.05 6,864.88 6,470.02 2,730.31 7,700.00 4,000.00 -48.1% 16105542 542000 OFFC SUPPL 11,090.13 13,125.15 8,641.52 3,125.75 9,200.00 4,000.00 -56.5% 16105555 555000 TECH SUPP 8,731.43 878.82 8,958.87 1,119.74 7,500.00 14,500.00 93.3% 01/05/2013 15:52 (TOWN OF READING 34 blelacheur NEXT YEAR BUDGET HISTORICAL COMPARISON IPG bgnyrpts PROJECTION: 20141 FY14 General Fund FOR PERIOD 99 ACCOUNTS FOR: LIBRARY PRIOR FY3 PRIOR FY2 LAST FY1 CY CY REV PROJECTION PCT ACTUALS ACTUALS ACTUALS ACTUALS BUDGET LEVEL 2 CHANGE 16105556 556000 MATERIALS .00 16.70 .00 .00 193,600.00 198,500.00 2.5% 16105556 556610 ADLT BOOKS 73,713.19 79,581.85 73,249.50 32,253.22 .00 .00 .0% 16105556 556611 CHLD BOOKS 27,555.82 28,293.31 26,225.48 6,173.83 .00 .00 .0% 16105556 556612 TEEN BOOKS .00 .00 4,804.74 1,582.96 .00 .00 .0% 16105556 556620 ADLT AUDIO 19,816.56 14,811.74 13,478.73 4,136.80 .00 .00 .0% 16105556 556621 CHLD AUDIO 6,607.05 3,407.08 4,463.30 658.14 .00 .00 .0% 16105556 556622 TEENAUDIO .00 .00 1,000.00 .00 .00 .00 16105556 556630 ADLT VIDEO .0% 23,012.87 23,490.77 16,717.14 5,641.44 .00 .00 .0% 16105556 556631 CHLD VIDEO . 6,110.72 6,666.60 4,762.63 2,597.10 .00 .00 .0% 16105556 556640 PERIODICAL 2,008.94 13,989.50 2,773.93 471.76 .00 .00 .0% 16105556 556650 ELECTRONIC .00 329.76 9,325.49 .00 .00 .00 .0% 16105556 556660 ONLINE DB 10,428.00 11,847.00 6,731.00 803.69 .00 .00 .0% 16105556 556670 OTH MATERL 00 .00 1,000.00 .00 .00 .00 .0% 16105556 556680 EBKSADLT 00 .00 3,197.00 .00 .00 .00 .0% 16105556 556681 EBKSCHLD .00 .00 1,515.30 .00 .00 .00 .0% 16105556 556682 EBKSTEEN .00 .00 600.00 .00 .00 .00 .0% TOTAL EXPENSES 264,467.00 260,437.19 253,810.00 91,094.50 283,000.00 284,000.00 .4% TOTAL LIBRARY ADMINISTRATION 1,220,275.97 451,389.22 448,558.43 196,294.66 490,501.00 490,098.00 -.1% 0612 LIBRARY CIRCULATION 03 SALARIES 16123511 511644 CIRC DIVHD .00 53,420.31 54,496.80 27,690.00 55,593.00 57,260.00 3.0% 16123511 511646 SR. LIBRAR .00 29,506.94 27,317.46 13,912.37 29,707.00 30,600.00 3.0% 16123511 511649 TECHNICIAN 00 93,517.47 101,310.25 52,007.92 98,483.00 101,440.00 3.0% 16123511 511651 PAGE 00 20,104.29 17,495.49 8,576.47 20,480.00 21,100.00 3.0% 16123511 515000 OVERTIME .r r 01/05/2013 15:52 TOWN OF READING blelacheur NEXT YEAR BUDGET HISTORICAL COMPARISON PROJECTION: 20141 FY14 General Fund ACCOUNTS FOR: LIBRARY PRIOR FY3 ACTUALS .00 16123511 515610 SUNDAY HRS .00 TOTAL SALARIES .00 TOTAL LIBRARY CIRCULATION .00 0614 LIBRARY CHILDRENS DIVISION 03 SALARIES 16143511 511644 CHLD DIVHD 16163511 511644 .00 16143511 511645 CHILD LIBR 16163511 511645 .00 16143511 511646 SRLIBASSOC 16163511 515000 .00 16143511 511649 TECHNICIAN 16163511 515610 .00 16143511,511651 205,994.45 PAGE TOTAL SALARIES .00 16143511 515000 OVERTIME TOTAL LIBRARY REFERENCE DIVI .00 16143511 515610 SUNDAY HRS 10,300.00 10,610.00 .00 TOTAL SALARIES 220,244.71 110,726.96 226,026.00 .00 TOTAL LIBRARY CHILDRENS DIVI 220,244.71 110,726.96 .00 0616 LIBRARY REFERENCE DIVISION 03 SALARIES CY 16163511 511644 REF DIVHD ACTUALS ACTUALS .00 16163511 511645 LIBRARIANS 6,823.97 1,049.92 .00 16163511 515000 OVERTIME .00 4,324.53 .00 16163511 515610 SUNDAY HRS 203,372.98 205,994.45 .00 TOTAL SALARIES 3.0% 203,372.98 205,994.45 .00 TOTAL LIBRARY REFERENCE DIVI 3.0% .00 .00 IPG 35 bgnyrpts FOR PERIOD 99 PRIOR FY2 LAST FYI CY CY REV PROJECTION PCT ACTUALS ACTUALS ACTUALS BUDGET LEVEL 2 CHANGE 6,823.97 1,049.92 .00 .00 .00 .0% .00 4,324.53 2,268.35 7,125.00 7,340.00 3.0% 203,372.98 205,994.45 104,455.11 211,388.00 217,740.00 3.0% 203,372.98 205,994.45 104,455.11 211,388.00 217,740.00 3.0% 60,388.73 62,339.64 30,772.77 62,601.00 64,480.00 3.0% 107,838.67 113,588.00 57,585.62 111,050.00 114,382.00 3.0% 24,551.66 23,672.68 12,677.06 25,700.00 26,471.00 3.0% 208.95 1,647.23 1,009.89 1,650.00 1,700.00 3.0% 13,757.59 14,153.96 6,921.37 14,725.00 15,167.00 3.0% 8,203.83 1,106.20 .00 .00 .00 .0% .00 3,737.00 1,760.25 10,300.00 10,610.00 3.0% 214,949.43 220,244.71 110,726.96 226,026.00 232,810.00 3.0% 214,949.43 220,244.71 110,726.96 226,026.00 232,810.00 3.0% 58,979.55 60,480.95 30,566.30 61,368.00 63,210.00 3.0% 184,901.95 193,401.45 94,659.46 191,800.00 197,554.00 3.0% 4,903.36 795.55 .00 .00 .00 .0% .00 3,456.15 1,826.12 10,425.00 11,700.00 12.2°% 248,784.86 258,134.10 127,051.88 263,593.00 272,464.00 3.4% 248,784.86 258,134.10 127,051.88 263,593.00 272,464.00 3.4% � r i= r 01/05/2013 15:52 TOWN OF READING PG 36 blelacheur (NEXT YEAR BUDGET HISTORICAL COMPARISON Ibgnyrpts PROJECTION: 20141 FY14 General Fund FOR PERIOD 99 ACCOUNTS FOR: LIBRARY PRIOR FY3 PRIOR FY2 LAST FYI CY CY REV PROJECTION PCT ACTUALS ACTUALS ACTUALS ACTUALS BUDGET LEVEL 2 CHANGE 0618 LIBRARY TECH SERVICES DIVISION 03 SALARIES 16183511 511644 TECH DIVHD .00 60,527.06 62,068.50 31,340.41 62,601.00 64,480.00 3.0% 16183511 511646 SR. LIBRAR .00 25,881.40 26,258.51 13,359.87 26,725.00 27,527.00 3.0% 16183511 511648 SR LIBTECH .00 10,457.93 10,938.77 5,304.10 11,225.00 11,562.00 3.0% 16183511 511649 TECHNICIAN .00 .00 .00 287.63 .00 .00 .0% 16183511 511651 PAGE .00 6,865.50 6,631.93 3,650.40 7,535.00 7,761.00 3.0% 16183511 515000 OVERTIME .00 1,214.72 .00 .00 .00 .00 .0% 16183511 515610 SUNDAY HRS .00 .00 1,669.39 .00 935.00 .00 - 100.0% TOTAL SALARIES .00 104,946.61 107,567.10 53,942.41 109,021.00 111,330.00 2.1% TOTAL LIBRARY TECH SERVICES .00 104,946.61 107,567.10 53,942.41 109,021.00 111,330.00 2.1% TOTAL LIBRARY 1,220,275.97 1,223,443.10 1,240,498.79 592,471.02 1,300,529.00 1,324,442.00 1.8% Police Department FY14 Budget Overview The Reading Police Department budget for FY14 is funded at $4,347,222 or +2.5% when compared to FY13. Over 95% of this budget is personnel, with only 4.9% spent on expenses. In FY14, the department is budgeted for 42 sworn officers (an increase of one, approved at the November 2012 Town Meeting), three civilian office employees, 0.8 civilian part-time Animal Control Officer and part-time Parking Enforcement Officer, and 2 employees from the Reading Coalition Against Substance Abuse ( RCASA). A portion of each RCASA employee salary is grant funded. Staffing (47.8 FTEs; +1.0 or 2.1%) Wages ($4,133,722; +2.6 %) The FY14 Police salary budget reflects an overall increase of 2.6% and is driven by these major factors: - The inclusion of RCASA salaries that were previously paid by a 5 year Federal grant. Some grant funding is still in place to offset these salaries; - Increased training costs due to changes in training from the Commonwealth of Massachusetts; - Actual increases from FY 13 -14 contract negotiations which were not finalized when FYI budget was established. Expenses ($213,500; +0.4 %) The department's expense budget has been increased by approximately $850 or 0.4 %. This represents modest adjustments in several lines. Professional development expenses are increased due to the elimination of State sponsored training programs and the Uniform expenses are lowered as no hires are anticipated in FY14. We have made some other adjustments shifting some items to other budgets that make more sense for them to manage. For example we recently moved traffic light repair to engineering, and in this budget we are consolidating IT expenses to include wireless communication and moving that expense to the technology division of the Finance department. 01/07/2013 14:44 TOWN OF READING PG 1 blelacheur NEXT YEAR BUDGET HISTORICAL COMPARISON Ibgnyrpts PROJECTION: 20141 FY14 General Fund FOR PERIOD 99 ACCOUNTS FOR: PUBLIC SAFETY PRIOR FY3 PRIOR FY2 LAST FY1 CY CY REV PROJECTION PCT ACTUALS ACTUALS ACTUALS ACTUALS BUDGET LEVEL 2 CHANGE 0210 POLICE 03 SALARIES 12103511 511003 POL CHIEF 133,405.84 134,284.86 136,530.63 69,353.79 139,265.00 143,460.00 3.0% 12103511 511010 ADMIN ASST .00 .00 .00 .00 .00 49,450.00 .0% 12103511 511011 ADMIN SEC .00 .00 .00 .00 .00 39,700.00 .0% 12103511 511012 CLERK 82,504.74 82,444.89 84,049.73 42,709.30 87,575.00 .00 - 100.0% 12103511 511231 LIEUTENANT 294,173.55 297,065.76 299,365.31 162,913.06 313,300.00 325,438.00 3.9% 12103511 511232 SERGEANT 558,001.00 614,042.12 619,371.10 305,732.07 644,800.00 673,119.00 4.4% 12103511 511233 OFFICER 1,607,871.76 1,511,108.15 1,660,164.81 929,935.89 1,816,951.00 1,870,459.00 2.9% 12103511 511234 DETECTIVE 236,586.94 306,333.93 307,693.34 170,429.90 410,850.00 422,260.00 2.8% 12103511 511235 PARK ENFOR 16,300.85 16,302.09 16,632.15 8,447.42 16,964.00 17,470.00 3.0% 12103511 511236 ANIM CONTR 15,983.57 15,987.81 16,305.54 8,284.38 16,633.00 17,140.00 3.0% 12103511 511237 BSN ADMIN 67,514.36 67,514.34 68,864.88 34,983.00 70,242.00 72,360.00 3.0% 12103511 511238 SCHL TRAFF 113,215.93 115,755.68 112,985.96 46,979.14 120,000.00 120,534.00 .4% 12103511 511521 RCASA OC .00 .00 .00 5,123.47 18,165.00 43,025.00 136.9% 12103511 511569 RCASA DIR .00 .00 .00 16,454.93 55,185.00 72,101.00 30.7% 12103511 515000 OVERTIME 304,671.64 298,982.22 261,638.13 185,553.87 280,000.00 285,000.00 1.8% 12103511 515210 TRAINING 13,650.12 16,197.94 15,631.11 3,109.05 10,000.00 15,000.00 50.0% 12103511 515220 FLSA 2,699.40 2,470.26 .00 .00 .00 .00 .0% 12103511 516210 FITNESS ST 6,00.0.00 4,500.00 2,250.00 3,000.00 6,000.00 4,500.00 -25.0% 12103511 596110 FED GR SUP .00 .00 .00 .00 .00 - 40,794.00 .0% 12103512 512205 CELL MONIT 4,528.07 2,486.47 968.36 245.18 4,500.00 3,500.00 -22.2% 12103517 517017 SCK LV BBK .00 .00 .00 16,753.60 16,750.00 .00 - 100.0% TOTAL SALARIES 3,457,107.77 3,485,526.52 3,602,451.05 2,010,008.05 4,027,180.00 4,133,722.00 2.6% 01/07/2013 14:44 TOWN OF READING IPG 2 blelacheur NEXT YEAR BUDGET HISTORICAL COMPARISON bgnyrpts PROJECTION: 20141 FY14 General Fund FOR PERIOD 99 ACCOUNTS FOR: PUBLIC SAFETY PRIOR FY3 PRIOR FY2 LAST FY1 CY CY REV PROJECTION PCT ACTUALS ACTUALS ACTUALS ACTUALS BUDGET LEVEL 2 CHANGE O5 EXPENSES 12105521 521392 WIRLS SVC 11,068.18 13,369.90 12,188.33 4,179.20 .00 .00 .0% 12105524 524001 VEH REPAIR 9,327.20 14,627.87 6,696.03 6,189.45 10,000.00 11,000.00 10.0°% 12105524 524201 WEAPONS 6,769.66 8,969.98 5,590.04 7,748.49 9,200.00 9,500.00 3.3% 12105524 524250 TRF CTL RP 11,938.09 8,829.67 22,225.44 .00 .00 .00 .0% 12105524 524271 EQUIPMENT 1,945.75 3,229.00 4,150.20 1,119.95 2,000.00 6,000.00 200.0°% 12105530 530000 PROF SVCS 393.50 .00 13.75 82.75 .00 750.00 12105530 530422 KENNEL BRD .0% .00 .00 402.05 .00 900.00 900.00 .0% 12105530 530423 SPC INVEST .00 189.81 368.89 149.00 500.00 750.00 50.0% 12105531 531000 PRDEV TRN 2,304.04 1,091.30 3,431.72 1,150.00 2,300.00 5,000.00 117.4% 12105531 531010 PRDEV DUES 9,675.45 11,152.00 9,375.00 7,648.50 11,000.00 12,000.00 9.1% 12105531 531090 PRDEV REG 1,470.30 2,827.45 627.00 .00 1,700.00 2,500.00 47.1% 12105531 531091 PRDEV TRVL 455.74 3,971.10 862.69 3,539.03 1,200.00 1,100.00 -8.3% 12105531 531210 OFFCR TRN 5,044.00 7,397.00 2,127.00 14,478.00 5,000.00 5,500.00 10.0% 12105535 535300 RCASA EVNT .00 .00 .00 369.30 400.00 400.00 12105540 540000 SUPP /EQUIP .0% 7,839.62 7,294.03 848.49 915.85 1,600.00 2,000.00 25.0% 12105540 540221 COMM EQUIP 5,044.37 2,536.28 6,694.70 26.55 12,500.00 12,500.00 .0% 12105540 540231 RADAR UNIT 736.00 1,063.37 1,163.00 135.00 3,500.00 3,500.00 .0% 12105540 540281 PRKPRGSUPP 5,593.00 3,901.00 6,462.02 4,585.00 8,000.00 8,500.00 6.3% 12105540 540282 PS SUPP 1,780.62 3,662.73 8,362.01 892.02 5,000.00 7,500.00 50.0% 12105542 542000 OFFC SUPPL 15,144.72 9,235.25 9,653.33 8,000.00 9,200.00 9,500.00 3.3% 12105542 542120 FURNISHING 1,235.92 .00 2,191.94 .00 1,000.00 1,000.00 .0% 12105542 542125 COPY SUPP 1,879.40 1,891.02 2,142.25 779.00 3,000.00 .00 - 100.0% 12105542 542127 POSTAGE 1,020.49 1,374.80 1,463.34 950.83 1,400.00 1,500.00 7.1% 12105554 554000 UNFRM /CLTH 32,340.21 33,441.16 35,291.70 35,714.68 50,750.00 38,500.00 -24.1% 12105558 558545 RCASASUPPL R 01/07/2013 14:44 TOWN OF READING PG 3 blelacheur (NEXT YEAR BUDGET HISTORICAL COMPARISON Ibgnyrpts PROJECTION: 20141 FY14 General Fund FOR PERIOD 99 ACCOUNTS FOR: PUBLIC SAFETY PRIOR FY3 PRIOR FY2 LAST FY1 CY CY REV PROJECTION PCT ACTUALS ACTUALS ACTUALS ACTUALS BUDGET LEVEL 2 CHANGE .00 .00 .00 504.45 500.00 500.00 .0% 12105578 578000 OTHER EXPN .00 68.95 .00 .00 .00 .00 .0% 12105578 578250 FOOD PRSNR 342.91 140.00 324.65 165.93 500.00 600.00 20.0% 12105578 578545 RCASA OTHE .00 .00 .00 472.99 500.00 500.00 .0 %; 12105580 580250 CRUISERS 52,163.75 58,667.25 55,109.90 56,027.59 71,000.00 72,000.00 1.4% TOTAL EXPENSES 185,512.92 198,930.92 197,765.47 155,823.56 212,650.00 213,500.00 .4% TOTAL POLICE 3,642,620.69 3,684,457.44 3,800,216.52 2,165,831.61 4,239,830.00 4,347,222.00 2.5% Dispatch FY14 Budget Overview The Reading Dispatch budget for FY14 is funded at $431,726, a 1.4% increase compared with FY13. Approximately 93.5% of this budget is spent on staff wages, with the remaining 6.5% on expenses. Dispatch currently is staffed with eight civilian Telecommunicators and one civilian Head Dispatcher who works several shifts per week as a Telecommunicator and oversees the administration of the Dispatch center. It is important to note that there have been many new demands placed on professional Dispatch centers including required Dispatch Certification and required Emergency Medical Dispatch (EMD). The Reading Dispatch Center is in compliance and was already meeting the standards prior to their State -wide implementation. We are currently evaluating the demands the new EMD requirements place on Telecommunicators and are considering if staffing changes will need to be made in the future to meet these new demands on service. Staffing (9 FTEs; no change) Wages ($404,026; +1.5 %) The Dispatch wage budget has been increased by 1.5% due to contractual agreements already in place for FY14. In addition to Town funding, $50,000 in grant funds are used to offset existing salaries. The chart below summarizes the volume of services being provided by our Dispatch Center in support of Police, Fire, EMS, and other town initiatives. The complexity of work is not directly reflected in raw numbers of Calls for Service and total log entries. For instance, the Emergency Medical Dispatch (EMD) services being provided on a call today require advanced training and an increased time commitment on each call requiring EMD. Since 2006, despite a nearly equal number of log entries, 24% more services are being dispatched through the Dispatch Center. Expenses ($27,700; 0 %) Dispatch expenses are being held to no increase with modest changes to line item totals. Specifically, there is an increased on -going cost for annual maintenance of our in -house recording system but some equipment costs have been reduced since most of the equipment in the Dispatch Center is in good condition. Dispatch Annual Calls for Service 25000 19961 20240 20169 20535 20000 18211 i8go5 16560 15000 13365 14344 13803 12831 12575 12944 13407 —Calls for Service 10000 —Log Entries 5000 0 2006 2007 2008 2009 2010 2011 2012 Expenses ($27,700; 0 %) Dispatch expenses are being held to no increase with modest changes to line item totals. Specifically, there is an increased on -going cost for annual maintenance of our in -house recording system but some equipment costs have been reduced since most of the equipment in the Dispatch Center is in good condition. Ma it a° t "ter 4, i aa p i Syr �r xt- 01/07/2013 14:44 TOWN OF READING PG 4 blelacheur (NEXT YEAR BUDGET HISTORICAL COMPARISON Ibgnyrpts PROJECTION: 20141 FY14 General Fund FOR PERIOD 99 ACCOUNTS FOR: PUBLIC SAFETY PRIOR FY3 PRIOR FY2 LAST FY1 CY CY REV PROJECTION PCT ACTUALS ACTUALS ACTUALS ACTUALS BUDGET LEVEL 2 CHANGE 0215 DISPATCHERS 03 SALARIES 12153511 511000 WAGES PERM 289,916.27 329,490.23 337,290.87 128,789.86 343,905.00 347,926.00 1.2% 12153511 511003 HEAD DISP 56,106.35 55,982.31 57,190.38 29,064.63 58,335.00 60,100.00 3.0% 12153511 515000 OVERTIME 47,398.78 42,330.96 45,869.26 24,335.75 44,000.00 45,000.00 2.3% 12153511 515210 TRAINING 650.61 1,189.28 .00 .00 .00 .00 .0% 12153511 596120 ST GR SUPP .00 - 40,000.00 - 52,905.00 .00 - 50,000.00 - 50,000.00 .0% 12153512 512000 WAGES TEMP 2,443.95 1,452.13 1,317.63 .00 2,000.00 1,000.00 -50.0% TOTAL SALARIES 396,515.96 390,444.91 388,763.14 182,190.24 398,240.00 404,026.00 1.5% O5 EXPENSES 12155524 524000 MAINT /REPR 112.00 1,603.00 155.00 .00 .00 .00 .0% 12155524 524260 VIDEO SURV 1,250.00 1,577.50 2,971.60 724.63 2,000.00 2,500.00 25.0% 12155524 524271 EQUIP M &R 1,402.00 3,413.01 2,836.25 4,198.00 5,000.00 4,000.00 -20.0% 12155531 531000 PRDEV TRN 2,474.57 543.31 853.03 6.85 750.00 750.00 .0% 12155531 531091 PRDEV TRVL .00 110.45 237.94 31.20 250.00 250.00 .0% 12155536 536000 LIC SFTWR 11,395.81 4,693.90 16,802.00 1,000.00 2,000.00 2,500.00 25.0% 12155540 540221 COMM EQUIP 6,467.02 13,194.32 3,239.50 5,162.00 6,000.00 6,000.00 .0% 12155542 542000 OFFC SUPPL 2,276.10 1,467.47 1,644.06 1,943.85 2,200.00 2,200.00 .0% 12155554 554000 UNFRM /CLTH 2,160.00 2,160.00 2,204.99 2,160.00 2,500.00 2,500.00 .0% 12155555 555000 TECH SUPP 5,735.93 8,154.06 2,838.84 .00 6,000.00 6,000.00 .0% 12155580 580000 EQUIP OPER .00 .00 .00 .00 1,000.00 1,000.00 .0% TOTAL EXPENSES 33,273.43 36,917.02 33,783.21 15,226.53 27,700.00 27,700.00 .0% TOTAL DISPATCHERS 429,789.39 427,361.93 422,546.35 197,416.77 425,940.00 431,726.00 1.4% Fire and Emergency Management FY14 Budget Overview The FYI budget will retain staffing and response at present levels. The Reading Fire Department's 48 full time employees are primarily organized around four Groups of Officers and Firefighters. The budget requests the funding of a Chief, Secretary, four Captains, five Lieutenants, thirty seven Firefighters and two part time Fire Alarm Technicians. Our major responsibilities are: Delivery of Emergency Medical Services; Fire Suppression; Fire Prevention and Emergency Management. The total FY 14 Fire/EMS budget is $3,909,707, up 4.1% from FY 13. The salary accounts have been increased to reflect contractual increases and step increases for non union personnel. The Overtime account has been increased 2.5 %. A portion of this increase ($4,000) has been designated to permit an in service Firefighter safety training program to be reinstated. Expenses have been increased $6,295 or 4.1%. This increase is required due to the need to provide $6,000 per year in compensation to our Affiliate Hospital Medical Director. The Affiliate Hospital Medical Director is a physician who provides mandatory medical oversight to our EMS program. The Department of Public Health, Office of Emergency Medical Services requires ambulance services that operate at the Advanced Life Support Level have a designated Affiliate Hospital Medical Director for clinical oversight. Secondly, we desire to expand the capabilities of our EMS program by registering the engine and ladder truck housed at the Main Street Fire Station as Class 5 Ambulances. This will permit these vehicles to carry medications when staffed by a Paramedic. This will improve patient care to residents by allowing Paramedics staffing the engine or ladder truck to have the ability to give Advanced Life Support medications to sick and injured patients. Department activity for the year 2012 In 2012 we responded to 3,159 emergency incidents and issued 797 permits. The chart (figure 1) below illustrates department activity for 2012 and is based upon mandatory National Fire Incident Reporting requirements. Fire Response By Catagory Other Smoke Public estigation Assistance Alarm Electrical A ivatip Equipment Carbon Monoxide Hazardous Releases Specialized Rescue Outside Fires Vehicle Fires Motor Fires In Vehicle Structures Crash Figure I Emergency Medical Activity for 2012 Requests for emergency medical treatment have continued to increase. In 2012 we responded to 2,137 medical incidents. This is our highest year. Figure 2 below depicts our EMS responses from 1996 to 2012. This chart shows a consistently rising trend of EMS res onses over the last 16 years. EMS Runs 1996 to 2012 2,400 2,200 2,000 c 1,800 1Z 1,600 1,400 w 1,200 1,000 800 1996 2001 2006 2012 Year Figure 2 Capital Request: It is requested that Firefighter protective clothing be replaced at a cost of $136,000. We request the replacement of fire hose that is at the end of its service life, the cost is $20,000 and we request the replacement of training room chairs and other furniture at the fire stations at a cost of $14,000. Staffing (48 FTEs; no change) Wage costs ($3,934,627; +4.1 %) Fire Overtime has been increased by $9,000 ( +2.5 %). The overtime budget is used to maintain proper staffing due to illnesses, injuries and mandatory training. Expenses ($137,225; +4.1 %) The increase in the expense budget was driven by the need to provide compensation to our Affiliate Hospital Medical Director. The Commonwealth of Massachusetts Department of Public Health has increased the scope of oversight required to be provided by Physicians who serve as Affiliate Hospital Medical Directors. This increase in oversight will require more time from our Affiliate Hospital Medical Director and this has resulted in the request for compensation for the increased workload. k 1 u Y q 3y X 3 � 01/07/2013 14:44 TOWN OF READING (NEXT PG 5 blelacheur YEAR BUDGET HISTORICAL COMPARISON Ibgnyrpts PROJECTION: 20141 FY14 General Fund FOR PERIOD 99 ACCOUNTS FOR: PUBLIC SAFETY PRIOR FY3 PRIOR FY2 LAST FY1 CY CY REV PROJECTION PCT ACTUALS ACTUALS ACTUALS ACTUALS BUDGET LEVEL 2 CHANGE 0220 FIRE 03 SALARIES 12203511 511003 FIRE CHIEF 111,377.54 111,377.51 113,598.82 57,952.98 110,469.00 114,350.00 3.5% 12203511 511009 ADM ASST 43,456.51 43,456.50 44,314.50 22,512.83 45,030.00 46,625.00 3.5% 12203511 511241 CAPTAIN 360,786.92 350,790.28 358,329.02 187,983.61 365,743.00 380,453.00 4.0% 12203511 511242 LIEUTENANT 322,921.11 341,828.99 366,019.65 191,626.17 370,709.00 385,458.00 4.0% 12203511 511243 FIREFIGHTR 2,081,221.50 2,163,626.85 2,230,112.87 1,196,178.06 2,307,168.00 2,410,646.00 4.5% 12203511 511246 FIRE ALARM 8,266.99 10,096.38 15,120.13 8,160.47 8,000.00 8,160.00 2.0% 12203511 515000 OVERTIME 369,383.41 421,412.06 385,991.78 227,116.73 355,000.00 364,000.00 2.5% 12203511 515200 HOLDAY PAY 170,305.61 175,012.89 180,821.63 102,748.38 197,906.00 205,935.00 4.1% 12203517 517017 SCK IV BBK .00 .00 9,272.99 .00 18,857.00 19,000.00 .8% TOTAL SALARIES 3,467,719.59 3,617,601.46 3,703,581.39 1,994,279.23 3,778,882.00 3,934,627.00 4.1% 05 EXPENSES 12205521 521392 WRLS PHONE 907.00 863.24 732.44 370.10 .00 .00 .0% 12205524 524270 RADIO MNT 1,311.95 5,775.66 3,142.12 6,923.21 2,250.00 3,500.00 55.6% 12205524 524271 EQUIPMENT 5,659.30 7,899.14 3,373.01 4,009.02 3,500.00 3,500.00 .0% 12205524 524273 APARATREPR 1,310.12 1,423.63 1,025.39 3,989.96 1,075.00 1,000.00 -7.0% 12205524 524275 FRE ALRM M 542.46 - 474.12 1,927.32 436.30 2,000.00 2,000.00 .0% 12205524 524276 HOSE RPLCM 109.00 979.95 .00 .00 1,000.00 .00 - 100.0°% 12205530 530022 BILLINGSVC .00 .00 .00 .00 25,000.00 25,000.00 .0% 12205531 531000 PRDEV TRN 894.00 100.00 385.55 .00 .00 .00 .0% 12205531 531010 PRDEV DUES 2,900.00 2,500.00 3,244.95 3,050.00 3,000.00 3,100.00 3.3% 12205531 531050 PRDEV PUBS 229.90 520.70 145.75 24.95 500.00 250.00 -50.0% 12205531 531090 PRDEV REG 192.00 709.00 609.00 .00 900.00 750.00 -16.7% ** END OF REPORT - Generated by Bob LeLacheur ** 9 } r 3 b e 6 f e* munis- y agr� O 4' 01/07/2013 14:44 TOWN OF READING (NEXT PG 6 blelacheur YEAR BUDGET HISTORICAL COMPARISON Ibgnyrpta PROJECTION: 20141 FY14 General Fund FOR PERIOD 99 ACCOUNTS FOR: PUBLIC SAFETY PRIOR FY3 PRIOR FY2 LAST FY1 CY CY REV PROJECTION PCT ACTUALS ACTUALS ACTUALS ACTUALS BUDGET LEVEL 2 CHANGE 12205531 531220 FFGHTR TRN 5,884.66 3,698.86 5,534.25 5,198.25 6,000.00 6,000.00 .0% 12205540 540000 SUPP /EQUIP 2,101.40 1,334.87 214.13 904.11 4,000.00 2,000.00 -50.0% 12205540 540225 EQUIPMENT .00 360.67 - 1,235.38 .00 .00 .00 .0% 12205542 542000 OFFC SUPPL 1,047.59 1,641.02 2,228.88 103.33 2,000.00 2,000.00 .0% 12205550 550000 ALS SUPP 30,477.84 28,810.60 31,215.19 14,590.51 32,000.00 32,500.00 1.6% 12205550 550290 AMBUL SRVC 6,518.21 10,205.96 13,705.96 10,299.96 13,700.00 20,100.00 46.7% 12205554 554000 UNFRM /CLTH 27,931.32 28,011.98 29,450.00 30,500.00 30,500.00 32,125.00 5.3% 12205554 554220 PRTCT CLTH 1,727.73 - 710.94 1,140.50 3,494.50 2,400.00 2,400.00 .0% 12205578 578000 OTHER EXPN 930.38 874.08 646.10 301.14 1,000.00 1,000.00 .0% 12205578 578062 FLAGS .00 306.09 .00 .00 .00 .00 .0% TOTAL EXPENSES 90,674.86 94,830.39 97,485.16 84,195.34 130,825.00 137,225.00 4.99. TOTAL FIRE 3,558,394.45 3,712,431.85 3,801,066.55 2,078,474.57 3,909,707.00 4,071,852.00 4.1% TOTAL PUBLIC SAFETY 7,630,804.53 7,824,251.22 8,023,829.42 4,441,722.95 8,575,477.00 8,850,800.00 3.24; GRAND TOTAL 7,630,804.53 7,824,251.22 8,023,829.42 4,441,722.95 8,575,477.00 8,850,800.00 3.2% ** END OF REPORT - Generated by Bob LeLacheur ** Public Works FY14 Budget Overview The Department of Public Works consists of several divisions including engineering, highway and equipment maintenance, general administration, storm water (not the enterprise fund), cemetery, recreation, and parks and forestry. Town Meeting also votes individual budgets for the categories of snow and ice, street lights, and rubbish collection and disposal, as well as the three Enterprise Funds. Total Division budgets show an increase of only 2.1 % as no significant changes are projected in the FY14 budget: The Snow and Ice budget is increased 4.2% to $625,000 as part of a strategy to bring it closer to the ten -year average of $734,000. Rubbish is decreased .7% in line with the success of the recent program changes. Street lighting is level funded at $200,000 for FY 14 after being reduced significantly in FY 12. Staffing (42.0 FTEs; unch. excluding seasonal workers) Wage costs – Divisions ($2,426,304; +3.3 %) All wage costs assume a 2% - 3% increase for employees. Funding for additional part time short term employees has been added to both Parks and Forestry, and Highway Divisions allowing for increased efficiencies and productivity on short term more focused projects. Differences from projected wage amounts in wage budgets are otherwise caused by turnover or promotions, as there are no other changes in positions or hours. No significant changes are made to Overtime. Wages FY13 FY14 Change Engineering $433,809 $445,703 2.7% Hwy &Equip. $1,434,437 $1,466,189 2.2% Administration $263,079 $272,055 3.4% Storm Water $156,330 $167,483 7.1% Cemetery $181,858 $192,369 5.8% Recreation $151,509 $154,257 1.8% Pks & Forestry $531,725 $553,998 4.2% Divisions $3,152,747 $3,252,054 3.1% Snow /Lts /Trash $2,300,000 $2,315,000 0.7% Department $5,452,747 $5,567,054 2.1% Total Division budgets show an increase of only 2.1 % as no significant changes are projected in the FY14 budget: The Snow and Ice budget is increased 4.2% to $625,000 as part of a strategy to bring it closer to the ten -year average of $734,000. Rubbish is decreased .7% in line with the success of the recent program changes. Street lighting is level funded at $200,000 for FY 14 after being reduced significantly in FY 12. Staffing (42.0 FTEs; unch. excluding seasonal workers) Wage costs – Divisions ($2,426,304; +3.3 %) All wage costs assume a 2% - 3% increase for employees. Funding for additional part time short term employees has been added to both Parks and Forestry, and Highway Divisions allowing for increased efficiencies and productivity on short term more focused projects. Differences from projected wage amounts in wage budgets are otherwise caused by turnover or promotions, as there are no other changes in positions or hours. No significant changes are made to Overtime. Wages FY13 FY14 Change Engineering $410,059 $421,953 2.9% Hwy &Equip. $748,387 $770,139 2.9% Administration $257,629 $265,655 3.1% Storm Water $149,330 $160,483 7.5% Cemetery $142,758 $149,269 4.6% Recreation $151,509 $154,257 1.8% Pks & Forestry $489,275 $504,548 3.1% Divisions $2,348,947 $2,426,304 3.3% Snow /Lts /Trash $112,000 $115,000 2.7% Department $2,460,947 —, $2,541,304 3.3% Expenses — Divisions ($825,750; 2.7 %) Most line items are level funded for FYI 4. Some funding has been added for professional development/ training in continuation of the departments ongoing succession planning program. Expenses FY13 FY14 Change Engineering $23,750 $23,750 0.0% Hwy &Equip. $686,050 $696,050 1.5% Administration $5,450 $6,400 17.4% Storm Water $7,000 $7,000 0.0% Cemetery $39,100 $43,100 10.2% Recreation $0 $0 0.0% Pks & Forestry $42,450 $49,450 16.5% Divisions $803,800 $825,750 2.7% Snow /Lts /Trash $2,188,000 $2,200,000 0.5% Department $2,991,800 1 $3,025,750 1.1% J. 01/05/2013 15:52 TOWN OF READING PG 23 blelacheur (NEXT YEAR BUDGET HISTORICAL COMPARISON Ibgnyrpts PROJECTION: 20141 FY14 General Fund FOR PERIOD 99 ACCOUNTS FOR: PUBLIC WORKS PRIOR FY3 PRIOR FY2 LAST FY1 CY CY REV PROJECTION PCT ACTUALS ACTUALS ACTUALS ACTUALS BUDGET LEVEL 2 CHANGE 0411 ENGINEERING 03 SALARIES 14113511 511451 TOWN ENGNR 90,124.65 89,918.10 92,479.00 45,386.00 93,490.00 96,375.00 3.1 %; 14113511 511452 SR CIV ENG . 00 30,088.81 65,782.90 34,830.03 67,338.00 69,196.00 2.8 % 14113511 511453 CVL ENGNR 183,872.12 155,585.01 126,649.60 67,220.66 129,665.00 133,875.00 3.2% 14113511 511454 AST CV ENG 51,200.32 51,163.20 .00 .00 .00 .00 .0 16 14113511 511455 FLD TCH II 57,607.92 57,607.92 57,630.72 31,516.80 58,757.00 59,195.00 .796 14113511 511457 FLD TCH I 52,200.00 52,200.00 52,512.00 29,310.80 54,309.00 55,812.00 2.8% 14113511 511459 ENG AIDE 195.70 .00 1,125.60 - 1,125.60 .00 .00 .0% 14113511 515000 OVERTIME 2,114.14 5,741.70 3,618.29 4,862.93 6,000.00 7,000.00 16.7% 14113511 516050 OUTOFGRADE 720.00 674.00 142.00 782.20 500.00 500.00 .09.- TOTAL SALARIES 438,034.85 442,978.74 399,940.11 212,783.82 410,059.00 421,953.00 2.916 O5 EXPENSES 14115524 524250 TRAFFICTRL .00 .00 .00 5,675.00 10,000.00 10,000.00 .0% 14115530 530015 REVIEW SVC 1,076.05 - 336.00 300.00 150.00 1,250.00 1,250.00 .0% 14115530 530420 PLC DETAIL 4,253.53 - 243.47 2,595.40 2,006.09 4,000.00 4,000.00 .0% 14115540 540000 SUPP /EQUIP 4,008.32 3,842.60 3,699.31 1,844.07 3,500.00 3,500.00 .0% 14115555 555000 TECH SUPP 481.22 4,597.17 9,084.58 2,820.00 4,500.00 4,500.00 .0% 14115578 578009 RCRDNG FEE 150.00 150.00 600.00 .00 500.00 500.00 .0% TOTAL EXPENSES 9,969.12 8,010.30 16,279.29 12,495.16 23,750.00 23,750.00 .0% TOTAL ENGINEERING 448,003.97 450,989.04 416,219.40 225,278.98 433,809.00 445,703.00 2.7% 0420 HIGHWAY & EQUIPMENT MAINT. 03 SALARIES b^ t 01/05/2013 15:52 TOWN OF READING PG 24 blelacheur INEXT YEAR BUDGET HISTORICAL COMPARISON Ibgnyrpts PROJECTION: 20141 FY14 General Fund FOR PERIOD 99 ACCOUNTS FOR: PUBLIC WORKS PRIOR FY3 PRIOR FY2 LAST FY1 CY CY REV PROJECTION PCT ACTUALS ACTUALS ACTUALS ACTUALS BUDGET LEVEL 2 CHANGE 14203511 511401 SUPERVISOR 62,122.19 62,211.48 62,793.59 32,683.44 64,628.00 66,600.00 3.1% 14203511 511403 FOREMAN 61,909.22 61,909.20 63,773.04 33,642.00 65,042.00 66,336.00 2.0% 14203511 511405 WRKNG FRMN 90,207.64 91,960.37 95,989.08 45,321.92 96,696.00 98,620.00 2.0% 14203511 511409 EQUIP OPER 153,426.72 148,746.56 160,462.33 83,538.01 161,508.00 164,722.00 2.0% 14203511 511413 SKLLD LABR 42,406.66 33,495.00 .00 .00 .00 23,878.00 .0% 14203511 511417 LABORER 28,019.11 50,137.11 82,118.95 28,061.84 88,802.00 68,719.00 -22.6% 14203511 511421 MSTR MECH 55,521.18 56,075.52 57,761.37 30,466.80 58,903.00 60,072.00 2.0°% 14203511 511423 MECH CLS I 47,010.60 12,431.25 34,490.32 26,028.00 50,321.00 51,344.00 2.0% 14203511 511425 MCH CLS II 75,491.50 75,220.66 49,832.27 19,467.33 75,512.00 77,001.00 2.0% 14203511 515000 OVERTIME 58,994.69 43,357.99 57,269.21 27,953.25 60,000.00 57,000.00 -5.0% 14203511 516050 OUTOFGRADE 3,805.84 12,696.39 9,882.92 5,706.14 9,500.00 9,500.00 .0% 14203511 516060 ONCALL PRM 12,404.00 12,688.00 11,511.00 5,888.00 12,400.00 13,572.00 9.5% 14203511 516080 LONGEVITY 4,760.00 4,860.00 4,860.00 5,060.00 5,075.00 5,275.00 3.9% 14203512 512000 WAGES TEMP .00 .00 .00 10,936.64 .00 7,500.00 .0% TOTAL SALARIES 696,079.35 665,789.53 690,744.08 354,753.37 748,387.00 770,139.00 2.9% 05 EXPENSES 14205521 521309 WTR /SWR /SW 1,928.68 2,091.84 2,091.84 1,045.92 2,100.00 2,100.00 .0% 14205521 521392 WRLS PHONE 579.36 706.95 580.09 99.10 .00 .00 .0% 14205524 524305 EQUIP REP 95,270.91 92,566.15 105,412.42 35,319.20 110,000.00 110,000.00 O% 14205530 530000 PROF SVCS 8,403.56 7,380.21 8,609.76 6,501.60 7,000.00 9,000.00 28.6% 14205530 530420 PLC DETAIL 9,411.78 17,641.59 12,311.37 20,274.50 8,000.00 10,000.00 25.0% 14205530 530421 LINE PAINT 21,788.66 15,519.47 13,143.31 .00 33,000.00 33,000.00 .0% 14205530 530460 HWY PATCH 12,906.09 .00 .00 .00 .00 .00 .0% 14205540 540000 SUPP /EQUIP 8,497.37 6,720.24 6,797.08 5,703.36 8,000.00 8,000.00 .0% 14205540 540225 EQUIPMENT �c 01/05/2013 15:52 TOWN OF READING PG 25 blelacheur (NEXT YEAR BUDGET HISTORICAL COMPARISON Ibgnyrpta PROJECTION: 20141 FY14 General Fund FOR PERIOD 99 ACCOUNTS FOR: PUBLIC WORKS PRIOR FY3 PRIOR FY2 LAST FY1 CY CY REV PROJECTION PCT ACTUALS ACTUALS ACTUALS ACTUALS BUDGET LEVEL 2 CHANGE .00 .00 22,858.81 .00 .00 .00 .0% 14205540 540408 PARTSMAINT 204,885.59 186,309.91 190,330.46 86,453.60 185,000.00 185,000.00 .0% 14205540 540409 ST SIGNS 8,443.41 7,859.19 11,310.71 6,700.12 10,000.00 10,000.00 .0% 14205540 540410 SIDEWALKS 1,497.23 4,723.41 5,537.49 8,090.84 5,000.00 5,000.00 .0% 14205540 540415 PARK AREAS 1,967.36 3,066.20 .00 .00 .00 .00 .0% 14205540 540460 HWY PATCH 19,082.96 28,358.34 27,143.56 10,698.24 30,000.00 30,000.00 .0% 14205548 548999 GASOLINE 160,534.37 151,457.02 217,993.96 115,357.55 280,000.00 286,000.00 2.1% 14205554 554000 UNFRM /CLTH 6,784.87 7,725.85 7,455.72 5,244.50 7,200.00 7,200.00 .09. 14205578 578100 LICENSES 659.00 690.00 1,127.50 480.00 750.00 750.00 .0% TOTAL EXPENSES 562,641.20 532,816.37 632,704.08 301,968.53 686,050.00 696,050.00 1.5 %s TOTAL HIGHWAY & EQUIPMENT MA 1,258,720.55 1,198,605.90 1,323,448.16 656,721.90 1,434,437.00 1,466,189.00 2.2% 0421 DPW- ADMINISTRATION 03 SALARIES 14213511 511001 DPW DIR 106,331.22 106,667.61 108,303.00 55,233.78 110,892.00 114,350.00 3.1% 14213511 511010 ADMIN ASST 43,589.71 43,489.80 44,148.00 22,512.77 45,199.00 46,625.00 3.2% 14213511 511012 CLERK 36,010.62 35,928.09 36,524.23 18,483.93 37,369.00 38,530.00 3.116 14213511 511019 BSN ADMIN 61,339.74 61,199.16 62,127.00 31,687.50 63,619.00 65,600.00 3.1 %; 14213511 515000 OVERTIME 915.75 437.25 435.72 474.52 550.00 550.00 .05. 14213511 516050 OUTOFGRADE 52.80 .00 .00 .00 .00 .00 .0% TOTAL SALARIES 248,239.84 247,721.91 251,537.95 128,392.50 257,629.00 265,655.00 3.1% OS EXPENSES 14215530 530100 ADVERTISIN .00 .00 490.33 502.32 200.00 400.00 100.0% 14215531 531000 PRDEV TRN 2,329.85 4,302.25 4,837.25 1,788.00 3,300.00 4,300.00 30.3% 14215531 531091 PRDEV TRVL 197.75 35.00 300.45 .00 200.00 200.00 .0% 01/05/2013 15:52 CY REV TOWN OF READING PCT blelacheur BUDGET NEXT YEAR BUDGET HISTORICAL COMPARISON PROJECTION: 20141 FY14 General Fund -14.3% ACCOUNTS FOR: .00 .00 .09. PUBLIC WORKS 5,450.00 6,400.00 17.4% 131,085.25 PRIOR FY3 PRIOR FY2 LAST FY1 ACTUALS ACTUALS ACTUALS 14215540 540000 SUPP /EQUIP .00 12,188.88 52,430.00 1,328.39 1,521.49 243.80 14215578 578499 PR YR BILL .00 .00 229.54 TOTAL EXPENSES 35,072.42 45,257.00 46,163.00 2.0% 3,855.99 5,858.74 6,101.37. TOTAL DPW- ADMINISTRATION 252,095.83 253,580.65 257,639.32 0428 STORM WATER MANAGEMENT 15,166.00 15,919.00 03 SALARIES MECHANIC C 14283511 511401 14283511 511405 14283511 511409 14283511 511413 14283511 511417 14283511 511425 14283511 515000 14283511 516050 14283511 516080 14283512 512000 TOTAL SALARIES 05 EXPENSES SUPERVISOR PG 26 bgnyrpts FOR PERIOD 99 CY CY REV PROJECTION PCT ACTUALS BUDGET LEVEL 2 CHANGE 402.43 1,750.00 1,500.00 -14.3% .00 .00 .00 .09. 2,692.75 5,450.00 6,400.00 17.4% 131,085.25 263,079.00 272,055.00 3.4% 15,456.15 15,515.65 15,937.79 8,047.50 16,157.00 16,650.00 3.1% WRKNG FRMN 1,331.87 7,000.00 7,000.00 .0% 20,702.30 6,827.42 10,956.85 10,522.00 11,439.21 6,069.20 11,338.00 11,563.00 2.0% EQUIP OPER 167,483.00 7.1% 50,195.04 47,417.60 .00 12,188.88 52,430.00 53,474.00 2.0% SKLD LABOR 44,463.43 44,945.26 84,204.03 35,072.42 45,257.00 46,163.00 2.0% LABORER 5,690.66 13,452.45 14,328.51 7,620.48 15,166.00 15,919.00 5.0% MECHANIC C 3,937.62 3,925.02 3,016.47 2,163.02 4,182.00 4,264.00 2.0% OVERTIME 8,432.75 7,684.32 10,193.34 4,896.74 450.00 8,000.00 1677.8% OUTOFGRADE 1,203.20 2,686.12 3,739.96 1,711.42 2,500.00 2,500.00 .0% LONGEVITY 1,965.00 2,065.00 2,065.00 2,065.00 1,850.00 1,950.00 5.4% WAGES TEMP 2,062.98 .00 .00 .00 .00 .00 .0% 144,363.68 148,213.42 144,924.31 79,834.66 149,330.00 160,483.00 7.5% 14285530 530465 ST SWEEP 14,398.35 14285540 540000 SUPP /EQUIP 7,567.31 TOTAL EXPENSES 21,965.66 TOTAL STORM WATER MANAGEMENT 166,329.34 0491 CEMETERY 12,525.00 .00 .00 .00 .00 .0% 8,177.30 6,827.42 1,331.87 7,000.00 7,000.00 .0% 20,702.30 6,827.42 1,331.87 7,000.00 7,000.00 .0% 168,915.72 151,751.73 81,166.53 156,330.00 167,483.00 7.1% t 01/05/2013 15:52 TOWN OF READING PG 27 blelacheur (NEXT YEAR BUDGET HISTORICAL COMPARISON Ibgnyrpts PROJECTION: 20141 FY14 General Fund FOR PERIOD 99 ACCOUNTS FOR: PUBLIC WORKS PRIOR FY3 PRIOR FY2 LAST FY1 CY CY REV PROJECTION PCT ACTUALS ACTUALS ACTUALS ACTUALS BUDGET LEVEL 2 CHANGE 03 SALARIES 14913511 511401 SUPERVISOR 39,609.35 39,609.35 40,389.35 20,524.37 41,207.00 42,664.00 3.5% 14913511 511403 FOREMAN 58,677.28 58,478.62 60,868.85 32,014.75 61,896.00 63,140.00 2.0% 14913511 511409 EQUIP OPER 24,205.62 46,413.72 47,296.96 14,231.49 49,403.00 50,383.00 2.0% 14913511 511413 SKLD LABOR 59,578.03 39,375.97 .00 .00 .00 .00 .0% 14913511 511417 LABORER 19,275.84 27,448.12 63,547.36 31,855.04 66,052.00 68,719.00 4.0% 14913511 515000 OVERTIME 8,971.62 8,583.93 9,818.17 3,060.83 6,500.00 6,663.00 2.5% 14913511 516050 OUTOFGRADE 2,919.18 3,409.92 4,744.30 2,883.23 2,750.00 2,750.00 .0% 14913511 516080 LONGEVITY 1,850.00 1,950.00 1,950.00 1,950.00 1,950.00 1,950.00 .0% 14913511 596180 TRFND SUPP - 120,000.00 - 120,000.00 - 120,000.00 - 60,000.00 - 120,000.00 - 120,000.00 .0% 14913512 512000 WAGES TEMP 46,566.97 28,693.78 28,649.23 19,512.72 33,000.00 33,000.00 .0% 14913512 515000 OVERTIME 9.29 .00 .00 17.33 .00 .00 .0% TOTAL SALARIES 141,663.18 133,963.41 137,264.22 66,049.76 142,758.00 149,269.00 4.6% 05 EXPENSES 14915521 521301 ELECTRCTY 906.79 976.16 868.52 382.13 900.00 900.00 .0% 14915521 521308 FUEL OIL 1,008.05 1,614.27 1,470.40 96.08 1,800.00 1,800.00 .0% 14915521 521309 WTR /SWR /SW 2,536.72 2,144.30 2,757.60 1,132.51 2,800.00 2,800.00 .0% 14915521 521392 WRLS PHONE 173.40 173.40 173.60 86.70 .00 .00 .0% 14915530 530000 PROF SVCS .00 4,990.00 .00 .00 .00 .00 .0% 14915530 596180 TRFND SUPP .00 - 5,500.00 .00 .00 .00 .00 .0% 14915540 540000 SUPP /EQUIP 5,191.11 3,234.65 6,936.98 2,239.35 6,000.00 6,000.00 .0% 14915540 540019 BLDG REPR 782.46 1,088.46 1,168.77 299.90 500.00 500.00 .0% 14915540 540440 GRAVELINRS 7,970.00 7,690.00 6,930.00 4,620.00 6,000.00 6,000.00 .0% 14915540 540441 FLAGMARKER 689.38 478.15 488.11 .00 1,000.00 1,000.00 .0% n 1 munis 3fY" 01/05/2013 15:52 TOWN OF READING PG 28 blelacheur (NEXT YEAR BUDGET HISTORICAL COMPARISON Ibgnyrpts PROJECTION: 20141 FY14 General Fund FOR PERIOD 99 ACCOUNTS FOR: PUBLIC WORKS PRIOR FY3 PRIOR FY2 LAST FY1 CY CY REV PROJECTION PCT ACTUALS ACTUALS ACTUALS ACTUALS BUDGET LEVEL 2 CHANGE 14915540 540442 LOTREPURCH 4,660.00 .00 .00 2,000.00 2,000.00 2,000.00 .0% 14915542 542000 OFFC SUPPL .00 .00 28.01 .00 200.00 200.00 .0% 14915546 546401 VETFLOWERS 00 .00 .00 .00 4,700.00 4,700.00 .0% 14915546 546405 MASONRY 2,009.24 1,386.34 1,327.15 1,013.60 2,000.00 2,000.00 .0% 14915546 546415 PLNTS /MLCH 653.50 487.00 487.00 180.00 600.00 600.00 .0% 14915546 546420 CHEM /SEED 744.22 671.08 979.47 .00 1,200.00 1,200.00 .0% 14915546 546440 TREES /SHRB 429.00 353.46 342.00 .00 400.00 400.00 .0% 14915546 596180 TRFND SUPP - 2,000.00 .00 .00 .00 - 4,700.00 - 4,700.00 .0% 14915548 548000 AUTOREPAIR 3,699.98 2,178.48 4,079.76 1,523.38 3,500.00 3,500.00 .0% 14915548 548999 GASOLINE 6,334.64 10,588.67 13,246.57 6,748.71 8,000.00 12,000.00 50.0% 14915554 554000 UNFRM /CLTH 1,674.92 1,880.16 2,264.97 1,000.00 2,000.00 2,000.00 .0% 14915578 578100 LICENSES 185.00 330.00 245.00 60.00 200.00 200.00 .0% TOTAL EXPENSES 37,648.41 34,764.58 43,793.91 21,382.36 39,100.00 43,100.00 10.2% TOTAL CEMETERY 179,311.59 168,727.99 181,058.13 87,432.12 181,858.00 192,369.00 5.8% 0630 RECREATION 03 SALARIES 16303511 511003 REC ADMIN 69,075.93 68,917.62 69,966.00 35,685.00 71,645.00 73,870.00 3.1% 16303511 511012 CLERK 33,261.59 33,205.12 33,715.59 17,189.27 34,511.00 35,576.00 3.1% 16303511 511473 PROG COORD 40,271.45 40,179.15 40,768.92 20,182.38 41,753.00 42,211.00 1.1% 16303511 515000 OVERTIME 4,030.24 1,369.06 2,181.19 594.38 3,000.00 2,000.00 -33.3% 16303511 516050 OUTOFGRADE 200.61 249.77 485.08 .00 600.00 600.00 .0% TOTAL SALARIES 146,839.82 143,920.72 147,116.78 73,651.03 151,509.00 154,257.00 1.8% TOTAL RECREATION 146,839.82 143,920.72 147,116.78 73,651.03 151,509.00 154,257.00 1.8% 0650 PARKS AND FORESTRY munis- 01/05/2013 15:52 TOWN OF READING (NEXT PG 29 blelacheur YEAR BUDGET HISTORICAL COMPARISON Ibgnyrpts PROJECTION: 20141 FY14 General Fund FOR PERIOD 99 ACCOUNTS FOR: PUBLIC WORKS PRIOR FY3 PRIOR FY2 LAST FY1 CY CY REV PROJECTION PCT ACTUALS ACTUALS ACTUALS ACTUALS BUDGET LEVEL 2 CHANGE 03 SALARIES 16503511 511401 SUPERVISOR 39,609.37 39,609.37 40,395.38 20,761.26 41,207.00 42,451.00 3.0% 16503511 511403 FOREMAN 58,807.34 58,702.14 60,668.34 31,545.15 61,896.00 63,140.00 2.0% 16503511 511405 WRK FRMN 104,526.85 97,691.34 107,751.08 56,972.02 110,148.00 112,340.00 2.0% 16503511 511409 EQUIP OPER 49,760.18 47,070.44 45,822.59 24,313.74 47,007.00 47,956.00 2.0% 16503511 511413 SKLD LBR 52,973.86 41,065.55 60,910.53 33,348.40 43,075.00 84,929.00 97.216 16503511 511417 LABORER 35,625.76 68,876.72 53,934.90 18,316.88 75,941.00 37,906.00 -50.1% 16503511 511431 TR CLMBR I 45,725.44 45,490.53 46,288.33 24,804.59 47,956.00 48,926.00 2.0% 16503511 515000 OVERTIME 26,632.07 22,325.25 26,820.33 16,786.76 17,000.00 17,425.00 2.5% 16503511 516050 OUTOFGRADE 2,726.84 8,321.04 6,906.21 2,669.96 6,000.00 6,000.00 .0% 16503511 516060 ONCALL PRM 3,904.00 4,392.00 3,988.00 4,608.00 5,000.00 5,000.00 .0% 16503511 516080 LONGEVITY 3,412.48 3,025.00 2,050.00 2,050.00 3,125.00 975.00 -68.8% 16503512 512000 WAGES TEMP 36,754.63 31,527.40 18,035.84 20,466.28 30,920.00 37,500.00 21.3% 16503517 517017 SICK LEAVE .00 5,394.10 .00 .00 .00 .00 .0% TOTAL SALARIES 460,458.82 473,490.88 473,571.53 256,643.04 489,275.00 504,548.00 3.1% O5 EXPENSES 16505521 521301 ELECTRCTY 879.21 828.69 716.11 367.97 1,000.00 1,000.00 .0% 16505521 521309 WTR /SWR /SW 566.40 1,203.33 614.32 549.11 600.00 600.00 .0% 16505521 521392 WRLS PHONE 590.37 599.38 596.32 98.33 .00 .00 .0% 16505530 530000 PROF SVCS 6,035.50 4,781.00 12,064.74 4,537.18 7,500.00 7,500.00 .0% 16505530 530420 PLC DETAIL 5,962.99 6,236.49 7,402.78 3,072.73 5,000.00 7,000.00 40.0% 16505530 530431 STMP /BRSH 2,980.00 4,076.00 12,110.00 11,240.00 15,400.00 19,000.00 23.4% 16505530 530433 TURF TRTMT 531.56 3,820.85 2,656.78 2,400.00 3,500.00 3,500.00 .0% 16505530 596130 RVFND SUPP - 17,979.00 - 17,979.00 - 18,000.00 - 18,500.00 - 18,500.00 - 19,000.00 2.7% H. 4f 01/05/2013 15:52 TOWN (NEXT OF READING PG 30 blelacheur YEAR BUDGET HISTORICAL COMPARISON Ibgnyrpte PROJECTION: 20141 FY14 General Fund FOR PERIOD 99 ACCOUNTS FOR: PUBLIC WORKS PRIOR FY3 PRIOR FY2 LAST FY1 CY CY REV PROJECTION PCT ACTUALS ACTUALS ACTUALS ACTUALS BUDGET LEVEL 2 CHANGE 16505540 540000 SUPP /EQUIP 2,508.39 3,182.90 3,835.69 2,866.89 2,500.00 4,000.00 60.0% 16505546 546410 SOIL /SOD 811.43 .00 .00 .00 1,250.00 .00 - 100.0% 16505546 546416 SHADE TREE 3,965.00 3,196.50 4,069.50 4,079.05 4,000.00 4,000.00 .0% 16505546 546420 CHEM /SEED 2,918.24 3,690.01 1,987.22 230.00 4,000.00 4,000.00 .0% 16505546 546430 TOOLS 4,757.34 4,709.21 3,841.84 2,668.19 4,000.00 4,000.00 .0% 16505546 546450 GRAVEL 1,335.74 330.12 890.23 .00 1,000.00 2,250.00, 125.0% 16505546 546460 ATHL FLDS 3,605.28 5,010.50 4,374.45 244.00 4,000.00 4,000.00 .0% 16505546 546470 PLYGRD MLC 3,995.00 .00 3,978.84 .00 2,000.00 2,000.00 .0% 16505554 554000 UNIFORMS 4,087.42 4,116.96 3,599.23 3,376.74 4,600.00 4,600.00 .0% 16505578 578100 LICENSES 567.00 1,140.00 1,157.00 891.50 600.00 1,000.00 66.7% TOTAL EXPENSES 28,117.87 28,942.94 45,895.05 18,121.69 42,450.00 49,450.00 16.5% TOTAL PARKS AND FORESTRY 488,576.69 502,433.82 519,466.58 274,764.73 531,725.00 553,998.00 4.2% TOTAL PUBLIC WORKS 2,939,877.79 2,887,173.84 2,996,700.10 1,530,100.54 3,152,747.00 3,252,054.00 3.1% men } 01/05/2013 15:52 TOWN (NEXT OF READING PG 31 blelacheur YEAR BUDGET HISTORICAL COMPARISON Ibgnyrpts PROJECTION: 20141 FY14 General Fund FOR PERIOD 99 ACCOUNTS FOR: DPW -TRASH SNOW STREET LIGHTING PRIOR FY3 PRIOR FY2 LAST FY1 CY CY REV PROJECTION PCT ACTUALS ACTUALS ACTUALS ACTUALS BUDGET LEVEL 2 CHANGE 0423 SNOW / ICE CONTROL 03 SALARIES 14233511 511000 WAGES PERM 10,035.92 11,031.01 5,598.66 641.94 12,000.00 15,000.00 25.0°% 14233511 515000 OVERTIME 133,698.28 199,382.50 48,989.86 36,388.13 100,000.00 100,000.00 .0% TOTAL SALARIES 143,734.20 210,413.51 54,588.52 37,030.07 112,000.00 115,000.00 2.7% O5 EXPENSES 14235530 530415 PLOW /HAUL 201,881.25 376,188.25 34,124.50 31,765.56 235,000.00 250,000.00 6.4% 14235530 530420 PLC DETAIL 4,406.16 14,282.82 .00 .00 10,000.00 15,000.00 50.0% 14235530 530465 ST SWEEP .00 .00 8,175.00 .00 15,000.00 15,000.00 .0% 14235540 540000 SUPP /EQUIP 300,621.63 236,997.34 56,112.05 23,979.79 200,000.00 50,000.00 -75.0% 14235540 540425 SAND 00 .00 .00 .00 .00 15,000.00 .0% 14235540 540430 SALT 78,444.73 101,501.70 115,019.59 96,014.48 .00 125,000.00 .0% 14235540 540435 CACL 00 .00 3,240.00 .00 .00 5,000.00 .0°% 14235548 548999 GASOLINE 25,000.00 69,586.49 27,560.68 .00 28,000.00 30,000.00 7.1% 14235578 578020 MEALS .00 8,902.00 2,919.00 .00 .00 5,000.00 .0% TOTAL EXPENSES 610,353.77 807,458.60 247,150.82 151,759.83 488,000.00 510,000.00 4.5% TOTAL SNOW / ICE CONTROL 754,087.97 1,017,872.11 301,739.34 188,789.90 600,000.00 625,000.00 4.2% 0424 STREET LIGHTING 05 EXPENSES 14245521 521300 TRLGT ELEC 11,467.85 9,271.97 8,321.03 4,113.50 16,000.00 15,000.00 -6.3% 14245521 521301 STLGT ELEC 205,449.93 205,164.79 127,088.13 60,344.94 184,000.00 185,000.00 .5% TOTAL EXPENSES 216,917.78 214,436.76 135,409.16 64,458.44 200,000.00 200,000.00 .0% TOTAL STREET LIGHTING d fi Now d ",, �J dvrSYe 01/05/2013 15:52 TOWN (NEXT OF READING 32 blelacheur YEAR BUDGET HISTORICAL COMPARISON IPG bgnyrpts PROJECTION: 20141 FY14 General Fund FOR PERIOD 99 ACCOUNTS FOR: DPW -TRASH SNOW STREET LIGHTING PRIOR FY3 PRIOR FY2 LAST FY1 CY CY REV PROJECTION PCT ACTUALS ACTUALS ACTUALS ACTUALS BUDGET LEVEL 2 CHANGE 216,917.78 214,436.76 135,409.16 64,458.44 200,000.00 200,000.00 .0% 0433 WASTE COLLECTION & DISPOSAL 05 EXPENSES 14335529 529430 GB COLLECT 653,104.53 669,750.19 608,335.00 276,200.00 650,000.00 650,000.00 .0% 14335529 529431 GB DISPOSE 515,816.41 436,441.27 428,262.49 240,482.21 575,000.00 600,000.00 4.3% 14335529 529432 CURB RECYC 184,606.30 195,895.38 173,098.38 120,000.00 210,000.00 210,000.00 .0% 14335529 529435 MISC RECYC 16,426.70 52,445.41 15,959.44 10,915.54 65,000.00 30,000.00 - 53.8°% 14335530 530086 MONITORING .00 2,063.00 .00 .00 .00 .00 .0% TOTAL EXPENSES 1,369,953.94 1,356,595.25 1,225,655.31 647,597.75 1,500,000.00 1,490,000.00 -.7% TOTAL WASTE COLLECTION & DIS 1,369,953.94 1,356,595.25 1,225,655.31 647,597.75 1,500,000.00 1,490,000.00 -.7% TOTAL DPW -TRASH SNOW STREET 2,340,959.69 2,588,904.12 1,662,803.81 900,846.09 2,300,000.00 2,315,000.00 .7%