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HomeMy WebLinkAbout2024-03-06 Finance Committee Packet Town of Reading Meeting Posting with Agenda 2018-07-16LAG Board -Committee -Commission -Council: Finance Committee Date: 2024-03-06Time: 7:00PM Building: Reading Town Hall Location: Select Board Meeting Room Address: 16 Lowell StreetAgenda: Purpose:GeneralBusiness Meeting Called By:Jacquelyn LaVerde on behalf of Chair Ed Ross Notices and agendas are to be posted 48 hours in advance of the meetings excluding Saturdays, Sundays and Legal Holid operation and make necessary arrangements to be sure your posting is made in an adequate amount of time. A listing of topics that the chair reasonably anticipates will be discussed at the meeting must be on the agenda. All Meeting Postings must be submitted in typed format; handwritten notices will notbe accepted. Topics of Discussion: This meeting will be held in-person in the Select Board Meeting Room of Town Hall and remotely via Zoom: Join Zoom Meeting https://us06web.zoom.us/j/83279011566 Meeting ID: 832 7901 1566 One tap mobile +16465189805,,83279011566# US (New York) +16465588656,,83279011566# US (New York) Dial by your location Find your local number: https://us06web.zoom.us/u/kdh6yO1iow AGENDA: Liaison Reports Budget Presentations: FY25 Town Manager Recommended Budget & Town Departments o Town Accountant Revenue, Financial Forecast, Spending Scorecard, Shared Costs o Administrative Services o Technology o Public Services This Agenda has been prepared in advance and represents a listing of topics that the chair reasonably anticipates will be discussed at the meeting. However the agenda does not necessarily include all matters which may be taken up at this meeting. Page | 1 Town of Reading Meeting Posting with Agenda o Public Safety Public Health Fire/EMS Police/Coalition/Dispatch Discussion and Possible Vote on Ex-Officio FINCOM Member for Ad Hoc Community Preservation Act Study Committee Future Agendas Approval of Prior Meeting Minutes This Agenda has been prepared in advance and represents a listing of topics that the chair reasonably anticipates will be discussed at the meeting. However the agenda does not necessarily include all matters which may be taken up at this meeting. Page | 2 4YŸ¢ Nr^‰ki +~ŠŠ 20.6% +2.3% +8.1%+3.3% - +21.7% Change 3.044.821.10 FY25$22.36$31.51 2.946.070.90 $20.68$30.79 FY24 BenefitsCapitalDebtVocational SchoolsShared Costs B99C99D99E99 Contents CONTENTS ............................................................................................................................................................................ 1 BUDGET INTRODUCTION ................................................................................................................................................... 3 A C ITIZENS G UIDE TO THE B UDGET ...................................................................................................................................... 3 T HE B UDGET D OCUMENT ..................................................................................................................................................... 4 T HE B UDGET P ROCESS ......................................................................................................................................................... 5 C OMMUNITY P ROFILE ........................................................................................................................................................... 6 O RGANIZATIONAL C HART ..................................................................................................................................................... 9 B UDGET T IMELINE .............................................................................................................................................................. 10 .......................................................................................................... 11 T OWN M ANAGERS FY25 B UDGET M ESSAGE ..................................................................................................................... 12 C HIEF F INANCIAL O FFICERS R EPORT .................................................................................................................................. 15 TOWN BUDGET BY DEPARTMENT ................................................................................................................................. 28 FY25 B UDGETS .................................................................................................................................................................. 28 A DMINISTRATIVE S ERVICES ................................................................................................................................................. 31 T ECHNOLOGY..................................................................................................................................................................... 41 P UBLIC S ERVICES ................................................................................................................................................................ 43 P UBLIC S AFETY ................................................................................................................................................................... 61 F INANCE D EPARTMENT ...................................................................................................................................................... 72 Town of Reading 1 FY 2025 Budget D EPARTMENT OF P UBLIC W ORKS ....................................................................................................................................... 79 R EADING P UBLIC L IBRARY ................................................................................................................................................... 94 F ACILITIES D EPARTMENT .................................................................................................................................................... 99 2%!$).' 05",)# 3#(//,3 ............................................................................................................................................ 103 ENTERPRISE FUNDS ....................................................................................................................................................... 183 W ATER E NTERPRISE F UND ............................................................................................................................................... 183 S EWER E NTERPRISE F UND ............................................................................................................................................... 186 S TORM W ATER E NTERPRISE F UND ................................................................................................................................... 189 PEG C ABLE A CCESS E NTERPRISE F UND ........................................................................................................................... 192 L ANDFILL E NTERPRISE F UND ............................................................................................................................................ 194 CAPITAL & DEBT SERVICE ............................................................................................................................................. 196 C APITAL O VERVIEW ......................................................................................................................................................... 196 D EBT O VERVIEW ............................................................................................................................................................. 198 B LOWER U NIT FOR S NOW R EMOVAL ............................................................................................................................... 199 R EPLACEMENT C AR 4: V EHICLE FOR C EMETERY ............................................................................................................... 200 R EPLACEMENT OF H-2/P ICKUP T RUCK 18 ....................................................................................................................... 201 R EPLACEMENT OF H-18: S ANDING D UMP T RUCK WITH P LOW ......................................................................................... 202 V AC T RUCK #S-8 ............................................................................................................................................................. 203 APPENDIX A ..................................................................................................................................................................... 205 C APITAL P LAN ................................................................................................................................................................. 205 APPENDIX B ..................................................................................................................................................................... 223 D EBT S CHEDULE .............................................................................................................................................................. 223 Special thanks to Staci Fleuri for the cover photo. Town of Reading 2 FY 2025 Budget Budget Introduction Thank you for taking the time to read this budget introduction in an effort to better understand one of the most important documents produced by our community. The Annual Budget, far more than an organized collection of figures, reflects the values, goals, and priorities of the town. It serves as a policy document, a financial guide, and a vehicle for communicating with residents. This guide is intended to better illustrate the structures of town government, the budget process, and orient readers to the document. We hope this will be a useful tool for readers as you better acquaint yourself with the latest financial and planning information for the Town of Reading. Town of Reading 3 FY 2025 Budget The Budget Document In an effort to breakdown Readings FY2025 proposed $141,338,332 budget, this document is organized into sections covering a host of financial and structural information about the health of the Town, impact on residents, and what your taxes will achieve. The budget document includes the following: Financial Summary: Provides an overview of Readings proposed budget with specific focus on property taxes, revenues, expenditures, capital, debt, and major liabilities such as direct debt, pension, and other post-employment benefits. The Financial Scorecard is also located here. Town Government: Provides a breakdown of Readings governmental structure (General Government, Finance, Planning and Land Management, Human Services, Public Safety, Public Works, and Unclassified) while focusing on their individual budget highlights, accomplishments, goals, and long-term plans. Accommodated and Shared Costs: Provides an analysis of the Town and Reading Public Schools (RPS) responsibilities to Group Insurance, Other Post-Employment Benefits, Property and Liability Insurance, Unemployment and Workers Compensation, Retirement, Medicare / Social Security, Regional Vocational Schools, Capital and Debt Service. Schools: Provides a detailed snapshot of Reading Public Schools (RPS). Capital Expenditures: Provides a detailed description of each Capital request in this budget. Appendices: Provide detailed information on Capital Projects and projected Debt Service for the next ten (10) years. Town of Reading 4 FY 2025 Budget The Budget Process The Town of Reading operates under state statutes and the Home Rule Charter establishing the Select Board Town Manager form of government. The legislative body of Reading is a Representative Town Meeting comprised of 192 elected Town Meeting Members. Town Meeting has the sole authority to appropriate funds for the operating budget and capital projects, except for particular instances where statutes or regulations do not require appropriation or where the authority is given to the Select Board. Any amendments to appropriations require Town Meeting vote at either the Annual, Subsequent or Special Town Meeting (called by a vote of the Select Board). Annual Town Meeting is held the last Monday in April at 7:30 PM and continues Thursdays and Mondays until all articles are reviewed, or Town Meeting members adjourn sine die. Subsequent Town Meeting is typically held the second Monday in November. In Reading, Town Meetings typically last three to four nights, and are held at the Performing Arts Center in the Reading Memorial High School. Town Meetings are televised by Reading Community Television (RCTV). Minutes, warrants and relevant records from previous Town Meetings are managed by our Town Clerk and kept on the Towns website. Town of Reading 5 FY 2025 Budget Community Profile R eading, MA. (Pop. 25,200) is a well-managed community that values and preserves its history and open spaces while actively supporting smart growth and a vibrant downtown. The Town has a traditional New England center surrounded by family-oriented neighborhoods and endeavors to be a welcoming community. Located in Middlesex County, Reading is only 12 miles north of Boston. The Town lies close to the intersection of Interstate 93 and Interstate 95, allowing easy access to Boston. Principally a residential community, Reading has a significant but modest level of commercial businesses, many of which are located near the highways, along Main Street, and downtown. A Commuter Rail station links the Town to Bostons North Station and two bus lines connect to the Orange Line. Reading is known for its award-winning schools and outstanding Town services. It has a safe, small-town feel and offers residents many recreational and cultural opportunities, both within the community and as part of the greater Boston region. Reading maintains an AAA bond rating and an FY24 budget of approximately $119 million (including public education) with strong cash reserves. Reading has several ongoing initiatives including various sustainability projects, pursual of the Commonwealths Community Preservation Act program, the Killam School Building Project with support of the MSBA, consideration of a new or improved Active Living Center, downtown economic development, attracting and retaining employees, and financial resiliency. Government Reading has a Select Board-Town Manager form of government with Representative Town Meeting. The Town has eight precincts and elects 24 Town Meeting members per precinct. The Select Board are the Chief Elected Officers of the Town government and set policy and provide strategic direction in the best interest of the Town as a whole. The Boards responsibilities include adopting policies, reviewing fiscal guidelines for the annual operating budget and capital improvements program, calling Town Elections, and preparing the Warrants for Town Meetings. The Select Board appoints the Town Manager, who is responsible for the daily management of the Town, as well as the Town Accountant and Town Counsel. Residents in Reading appreciate a Town government that is communicative and transparent. The Town has a number of elected boards, committees, and positions including Select Board, School Committee, Board of Library Trustees, Municipal Light Board of Commissioners, and Town Moderator. Town of Reading 6 FY 2025 Budget Reading has a strong sense of community and a long tradition of civic engagement and volunteerism. The Town prides itself on having many active, appointed committees that report to the Select Board or to Town Meeting. Finances Reading has a strong financial position and is known for skilled financial management. The Town has an FY24 operating budget of approximately $119 million and a Standard and Poors rating of AAA. For FY24, free cash was recently certified at $19.5 million, equaling 16.9% of the budget. New growth in FY24 was $0.72 million. The FY24 tax rate is $11.72 per thousand-dollar valuation for residential properties and $12.92 for commercial and industrial properties. The total assessed value of Reading in FY24 is $7.49 billion. The property tax base is approximately 93% residential, about 6% commercial, and approximately 1% personal property. Approximately 72% of the Towns revenue comes from the tax levy, with 13% from state aid, and about 9% from local receipts. Reading voters approved a $4.15 million Proposition 2½ override in 2018 to help fund school ($2.65 million) and municipal ($1.5 million) operating costs. Maintaining Readings financial strength, while keeping tax increases to a minimum, remains a priority. The Reading Municipal Light Department, overseen by a five-member elected Board, services more than 29,000 residential and commercial customers, including in the towns of Reading, Lynnfield, Wilmington, and North Reading. It is a $100 million operation with more than 70 employees. Economic and Community Development Reading is a thriving suburban community with a vibrant downtown, strong commercial base, and easy access to and from Boston via I-93 and I-95 as well as its MBTA commuter rail station and bus lines. Reading is committed to strengthening existing businesses, attracting new businesses, and expanding the resident base needed to support a growing local economy. Reading completed its Economic Development Action Plan in December 2015. There are a number of initiatives focused within the Eastern Gateway and the Downtown Smart Growth 40R District. Reading is considered a model community for Smart Growth zoning having adopted it 12 years ago. Reading is home to Jordans Furniture, Home Depot, Staples, and a number of restaurants, shops, service industries, and professional offices. Reading is completing a comprehensive community outreach process to comply with the MBTA Communities legislation. Town of Reading 7 FY 2025 Budget Education Reading residents consider education to be a prominent civic value. Reading Public Schools, serving more than 4,000 students, has five elementary schools, two middle schools, and one high school. Reading is an active participant in Bostons METCO program. Reading is also home to Austin Preparatory School, a co-ed independent school that has an enrollment of approximately 700 students in grades 6-12. Open Space and Recreation Reading values its small-town feel and open spaces. The Town occupies approximately 10 square miles. Reading completed a 2022-2029 Open Space and Recreation Plan. The 290-acre Reading Town Forest offers a variety of trails and conservation land for residents and visitors to explore. Additionally, Reading is a regional leader in the Resilient Mystic Collaborative research project which involves 17 cities and towns. Readings 19-acre Maillet, Sommes & Morgan Conservation Land was selected for the creation of nature-based stormwater control. The Town is now in the midst of implementing a Master Plan for Birch Meadow Park related to recreation, school athletics, youth and community services. The Town used some of its ARPA funds to implement the first phase of the Master Plan in 2022 and Town Meeting just approved Phase II to be implemented in 2024. Current projects/issues Continue the MSBA process for the Killam Elementary School building project. Continue efforts to achieve compliance with MBTA Communities Zoning Regulations. Complete construction of Birch Meadow Phase II and continue building out Birch Meadow Master Plan. Focus on initiatives to enhance employee retention and hiring. Complete the construction of Haven Street with a $2.6 Million MassWorks Grant. Finalize Green Community status; craft plan to respond to climate resiliency issues including carbon reduction, electric vehicle charging stations, and various community sustainability projects. Continue Towns efforts of a Feasibility Study for a new Active Living Center or Community Center. Support the work of the Reading Coalition and the Director of Equity & Social Justice, who is based in the Public Library Department, to work with all Town departments, organizations, businesses, and residents. Complete the construction of a community parking lot on Grove Street to increase access to the Town Forest. Work with Town on need for additional recreational courts. Continue Towns efforts of an RFI for a public/private partnership at Symonds Way. Town of Reading 8 FY 2025 Budget Organizational Chart Town of Reading 9 FY 2025 Budget Budget Timeline SEPTEMBER/OCTOBER Budget process begins for the next Fiscal Year beginning July 1 Financial Forums and next Fiscal Year guidance from FINCOM Subsequent Town Meeting Warrant closes NOVEMBER Subsequent Town Meeting: second Monday (or second Tuesday if second Monday is a legal holiday) DECEMBER Town department budget preview presentations and requests to Select Board JANUARY School Committee Budget presentations FEBRUARY/MARCH School Committee presents the budget to Town Manager by February 1. Town Manager presents balanced budget to Finance Committee by March 1. Finance Committee budget meetings and vote on balanced budget and Town Meeting Warrant Articles Annual Town Meeting Warrant closes APRIL Town Election: first Tuesday following the first Monday in April (with the exception of 2024s Annual Town Election held March 5 in combination with the State Primary) Annual Town Meeting: third Tuesday preceding the fourth Monday in April JUNE Fiscal Year ends June 30 JULY Fiscal Year begins July 1 Town of Reading 10 FY 2025 Budget Recommended Budget Acting Town Manager Matthew A. Kraunelis, Esq. mkraunelis@ci.reading.ma.us Select Board Mark Dockser, Vice Chair Karen Gately Herrick, Secretary Carlo Bacci Christopher Haley selectboard@ci.reading.ma.us Town Management Team Sharon Angstrom, CPA, Chief Financial Officer/Town Accountant sangstrom@ci.reading.ma.us Kevin Furilla, Chief Information Officer kfurilla@ci.reading.ma.us Gregory Burns, Fire Chief gburns@ci.reading.ma.us David Clark, Police Chief dclark@ci.reading.ma.us Adetokunbo Solarin, MPH, Public Health Director asolarin@ci.reading.ma.us Chris Cole, Public Works Director ccole@ci.reading.ma.us Amy Lannon, MLIS, Library Director lannon@noblenet.org Joseph Huggins, Director of Facilities jhuggins@ci.reading.ma.us Town of Reading 11 FY 2025 Budget Town FY25 Budget Message Dear Reading Community, The end of 2023 brought with it the unanticipated change of Town Manager Fidel Maltez departing for Chelsea. He was a dynamic and engaging leader for our community, and I want to thank him for his mentorship and wish him well in his new role. I also want to extend my thanks to the Select Board for appointing me Acting Town Manager, and very recently, Town Manager; I have big shoes to fill. Fortunately, we have an excellent team of dedicated professionals in Town Hall who continue to build upon the success of previous years, working on multiple initiatives such as the Killam School Building Project, the Active Living Center project, MBTA communities, and much more. This budget is a true collaborative effort started with Fidels guidance to Department Heads beginning in July and carried through by staff. Administrative leadership focused on securing collective bargaining agreements for all Town unions for the next three years. One Town union contract remains unsettled, and we expect this last union agreement to finalize soon. Additionally, all departments developed conservative, level service budgets to manage for the upcoming fiscal year, but also planning for future fiscal years challenges. This approach allows us to attain our annual goals while simultaneously continuing to provide outstanding service to the Community. Overview of the Budget Calendar: Like previous years, following State Law and our Home Rule Town Charter, the budget milestones are listed below in chronological order. This process is also laid out on page 11 as the Budget Timeline: Budget process begins for the next Fiscal Year beginning July 1, Financial Forums held in September and October, Superintendent of Schools delivers budget to School Committee: early January, School Committee votes on School Department budget: late January, Town Manager delivers balanced budget to Finance Committee: end of February, Finance Committee reviews and votes on School and Town budget: late March, Town Meeting reviews and votes School and Town Budget: late April/Early May. FY25 Budget Process: Similar to last year, our leadership team began working on the budget early resulting in a thoughtful and inclusive process. The FY25 budget looks to have similar challenges to FY24 as Town of Reading 12 FY 2025 Budget we continue to monitor the economy on the State and Federal levels. State revenues continue to underperform and both Federal and State budgets are stressed due to a variety of issues that will impact Local governments in the future. While those impacts may not be felt in FY25, we need to plan for them in the present so that if we are impacted, we will be prepared. Costs related to retirement have increased 13.5%, Health Insurance is projected to increase 5.65%, and Property and Casualty insurance is projected to rise 10%. Other fixed costs such as Medicare and Solid Waste collection and disposal will also be felt in FY25 and beyond. Our Department Heads, with our Town Accountant, reviewed our capital plan in July and August. Last year the global pandemic, inflation, and extended lead time for equipment resulted in significant increases for many of the vehicles and projects on our capital plan. This year, while inflationary pressures have eased, supply chain and labor market disruptions continue to exert upward pressure on capital equipment pricing and prolong the time to take deliveries. FinCom held two Financial Forums: the first on September 20 and the second on October 25. The first forum largely focused on the Killam School Building Project, financial updates, and preview, and the second addressed Economic Development, MBTA Communities, and Community Preservation Act. Following the forums, FinCom voted Free Cash usage of $4.26 million to supplement the FY25 budget resulting in the school operating budget increasing 4.00% and the town operating budget increasing 4.00%. FY25 Budget Summary: Total estimated revenues for FY25 are $124.1 million; more detail is presented in our CFOs Recommended Revenues. Due to paying off the Reading Memorial High School and Wood End excluded debt, we have seen property taxes collected overall drop. Overall, we are projecting an increase of 3.87% for FY25 revenues. FinCom voted free cash usage of $3.56 million, in addition to $700,000 for capital, for a total free cash usage of $4.26 million towards the FY25 budget. These revenues result in accommodated costs of $45.0 million, or a 3.2% increase over FY24s. The School Operating budget is $50.3 million, and the Town Operating budget is $28.9 million, resulting in a 4.00% and 4.00% increase over the FY24 budget. Major Initiatives in FY25 Budget Following the work of the pay and class study for FY24, this year former Town Manager Fidel Maltez worked to complete contract negotiations with most of our public sector unions for three- year successor agreements. Knowing these operational costs will help us plan conservatively. Reading is an excellent place to work, and with these new contracts and the pay and class study, we remain an attractive workplace compared to our peer communities. Town of Reading 13 FY 2025 Budget This FY25 budget does include ARPA funding supporting some positions and programming in our Community Services Division. Once those ARPA funds are expended, the Town will need to find other funding to continue to provide the same excellent, and highly desired, services. Grants Secured between FY23 and FY24 A strong focus on pursuing grants helps augment our budget annually, and staff aggressively pursue opportunities. The Town continues to not only operate existing multi-year grants, but also apply for and receive new grants, between FY23 and FY24. While outside of the operating budget, and some local cost matching, these grants have helped Reading achieve significant advancement of projects that benefit our residents and the region. The Maillet, Sommes, Morgan Constructed Wetland project continues its construction, due in part to over $4 million in state and federal grant funding. Pedestrian and Transportation grants such as the $500,000 Complete Streets grant to improve Auburn Street and Parkview Road; the Safe Routes to School Grant for Oakland Road; the Main Street Local Bottleneck Reduction Grant; and the $250,000 Housing Choice Grant for the Walkers Brook Drive Corridor Redesign remain ongoing. A new $2.6 million MassWorks Grant for pedestrian and streetscape improvements along Haven Street, High Street and adjacent Downtown areas will ensue between 2024-2025. Town staff have applied for and received numerous other grants to advance items such as the Mattera Community Garden, an Arts and Culture Action Plan, rezoning efforts, a Net Zero Action Plan, and more. Efforts such as these will continue into FY25 and beyond. Looking Ahead: Cautiously Optimistic News Reading enjoys a strong financial position due to conservative budgeting, a focus on the long- term financial picture, maintaining our excellent bond rating, and following stringent financial policy by the Finance Committee, the Select Board, and Town Staff. While the economy and inflationary outlooks have improved over last year, we remain cautious about supply chain issues, solid waste costs, and underperforming State and Federal revenues. Our excellent bond rating, our healthy reserves, and our fiscal discipline will continue to maintain excellent municipal operations for our residents. Matthew A. Kraunelis, Esq. Acting Town Manager February 22, 2024 Town of Reading 14 FY 2025 Budget Summary of Revenues Revenues for the general government will be $119.8 million, plus the use of $4.26 million of Free Cash an overall 3.9% increase from FY24. FY25ChangeShare Property Taxes$ 88.81.8%72% Local Revenues$ 10.716.3%9% State Aid$ 15.92.5%13% Transfers$ 4.43.7%4% Free Cash$ 4.329.9%3% $ 124.1 3.9%100% Property Taxes ($88.8 million or 72% of revenues) The forecasted 1.8% increase in FY25 includes a 2.5% increase over the FY24 tax levy plus New Growth; also included a 52.4% reduction in property tax revenue related to excluded debt as the remaining excluded debt for the Reading Memorial High School and Wood End projects is paid off in FY24. The large decrease in excluded debt makes the property tax revenue increase appear much lower than the usual 3.0%-3.2%. The following table shows actual New Growth over the last ten years (a 5-year average of $962,000 and a 10-year average of $897,000). The Town saw a small dip in New Growth in FY24 due to a slowdown in Economic Development; New Growth projections for FY25 are $900,000, based on the 10-year average. Actual New Growth (000)s FY24FY23FY22FY21FY20FY19FY18FY17FY16FY15 $ 722$ 916$ 1,614$ 967$ 593$ 840 842 717 912 844 The Assessor's overlay account has increased to $800,509 in FY25. This amount is set aside for the Board of Assessors to handle abatements and exemptions. The actual amount may vary from the budgeted amount when the CFO finalizes the tax rate in November 2025. If the overlay Town of Reading 15 FY 2025 Budget account is not used for abatements, it is released to Free Cash. (See" Operating transfers/Available Funds" below.) Local Revenues ($10.7 million or 9% of revenues) Local revenues are forecasted to increase by 16.3% from the prior year. This increase is largely driven by a dramatic increase in interest earnings. Most revenues in this category rate of increase reflects the actual revenues received in the preceding year and considers how local revenues are trending in the current fiscal year. Motor Vehicle Excise ($4.24 million) This revenue source is challenging to forecast, as we have been both over and under budget by $300,000 in recent years, although the longer-term average has been in line. Next year, we forecast an 8.3% increase to $4.24 million as the FY24 actual revenues for motor vehicle excise are outpacing projections. Charges for Services ($2.6 million) This revenue source came in over budget by over $.2million in FY23, and FY24 receipts are currently trending higher than projection. Thus, the revenue projection is increased by 9.2% to adjust to current revenue trends. Examples of revenues in this category are ambulance charges, cell tower rent, inspections, and cemetery charges. Meals Tax ($0.62 million) In FY23 came in at $.11 million above projections. Currently, FY24 receipts are trending to exceed our forecasts. Next year, we forecast an 8.8% increase to $.62 million. Interest Earnings ($2.0 million) Interest rates have increased significantly over the last two years. Next year's forecast interest earnings increase by 70.5% as FY23 interest earnings came in $2.7 million over projection, and FY24 revenues exceed projections. Intergovernmental Revenue ($15.9 million or 13% of revenues) The final figure for State Aid for FY25 is still unknown. We use an assumption of +2.5%. FINCOM has agreed to make up any shortfall from +2.5% with Free Cash this adjustment would typically happen at a November Town Meeting after the fiscal year begins. Operating Transfers/Available Funds ($4.4 million or 4% of revenues) The amount of money available from the cemetery sale of lots has remained constant. The Board of Assessors released $350,000 from the overlay surplus last year and is planning to release $350,000 for use in FY25; this figure is expected to decline in future years. The RMLD annual payment is projected at $2.65 million, based on kWh sold in the prior year. Town of Reading 16 FY 2025 Budget A figure of $4.26million is being used from Free Cash to balance the FY25budget. The Chart below shows Free Cash and Stabilization history and a projection for FY24and FY25using a conservative $2.5 million regeneration estimate for FY24, and FY25. Free Cash Use is projected at $4.26million to balance the FY25and $4.3million to balance the FY26budget: Certified "Free Cash" & Stabilization vs 7% Min Reserve (Amounts Expressed in Thousands) $25,000.00 $20,000.00 $15,000.00 $10,000.00 $5,000.00 $- FY13FY14FY15FY16FY17FY18FY19FY20FY21FY22 FY23Est.Est. FY24FY25 Free Cash & Stab 7% Min Reserves Town of Reading17FY 2025 Budget Financial Forecast Budget Summary Town of Reading Budget Summary One YrOne YrOne YrOne YrOne Yr 2/28/24 9:59 AMProjectedChngProjectedChngProjectedChngProjectedChngProjectedChng No.FY24FY24FY25FY25FY26FY26FY27FY27FY28FY28 Revenues A1Total Property Taxes87,153,9863.3%88,759,2711.8%90,691,5602.2%94,008,8493.7%97,434,0703.6% A2Total Other Local Revenues9,186,00017.9%10,680,50016.3%11,288,0005.7%11,927,0005.7%12,710,0006.6% A3Total Intergov't Revenues15,554,2022.6%15,943,0572.5%16,341,6332.5%16,750,1742.5%17,168,9292.5% A4Total Transfers & Available4,261,8962.0%4,420,9583.7%4,492,7451.6%4,570,4701.7%4,653,0491.8% A98Revs before Free Cash$ 116,156,084 4.15%$ 119,803,786 3.14%$ 122,813,938 2.51%$ 127,256,494 3.62%$ 131,966,048 3.70% A5Free Cash2,580,0001.6%3,560,00038.0%3,560,0000.0%3,560,0000.0%3,560,0000.0% A6Extra for Capital700,0002.0%700,0000.0%0-100%0-100%0-100% A99Net Available Revenues$ 119,436,084 4.08%$ 124,063,786 3.87%$ 126,373,938 1.86%$ 130,816,494 3.52%$ 135,526,048 3.60% Accommodated Costs B Benefits20,682,6884.3%22,350,2828.1%24,178,2448.2%26,042,8567.7%28,145,8838.1% C Capital2,938,000-4.8%3,035,0003.3%2,925,000-3.6%3,226,50010.3%3,675,00013.9% Debt (inside levy)3,380,6944.0%3,539,0384.7%3,213,775-9.2%3,096,600-3.6%2,844,725-8.1% D Debt (excluded)2,686,112-1.5%1,279,700-52.4%0-100.0%00 E Energy2,290,70012.0%2,563,80011.9%2,637,5582.9%2,718,3773.1%2,818,3663.7% F Financial1,242,00013.7%1,336,7007.6%1,366,3682.2%1,396,6522.2%1,427,5682.2% G Education - Out of district5,803,2004.0%6,035,3284.0%6,276,7414.0%6,527,8114.0%6,788,9234.0% H Education - Vocational904,8004.0%1,100,99221.7%1,245,03213.1%1,294,8334.0%1,346,6264.0% J Miscellaneous3,545,3603.4%3,627,2902.3%3,963,0079.3%4,346,4049.7%4,479,7543.1% K Community Priorities150,0000.0%150,0000.0%150,0000.0%150,0000.0%150,0000.0% L1Accommodated Costs$ 43,623,554 4.07%$ 45,018,130 3.20%$ 45,955,725 2.08%$ 48,800,032 6.19%$ 51,676,845 5.90% L2Net Accommodated Costs$ 43,623,554 4.07%$ 45,018,130 3.20%$ 45,955,725 2.08%$ 48,800,032 6.19%$ 51,676,845 5.90% $ 58,614 $ 3,061 $ 458 $ 1,186 $ 2,614 Operating Costs OC1Municipal Gov't Operating 26,457,537 4.00% 27,515,838 4.00% 28,050,583 1.55% 28,555,493 1.80% 29,140,881 2.05% adjustments 106,597 adjustments (EF+RF) 1,244,882 4.08% 1,294,677 4.00% 1,314,745 1.55% 1,338,410 1.80% 1,365,848 2.05% TOTAL Muni Govt OPER 27,702,419 4.00% 28,917,112 4.38% 29,365,328 1.55% 29,893,904 1.80% 30,506,729 2.05% OC2School Operating 48,051,498 4.00% 49,973,557 4.00% 50,902,428 1.55% 51,971,371 1.80% 53,189,859 2.05% adjustments 151,925 150,000 150,000 150,000 TOTAL School OPER 48,051,498 4.00% 50,125,483 4.32% 51,052,428 1.85% 52,121,371 2.09% 53,339,859 2.34% OC4Operating Budgets$ 75,753,916 4.00%$ 79,042,595 4.34%$ 80,417,755 1.74%$ 82,015,275 1.99%$ 83,846,588 2.23% Municipal Gov't Operating36.6%36.6%36.5%36.4%36.4% School Operating63.4%63.4%63.5%63.6%63.6% TOTAL SPENDING$ 119,377,470 4.03%$ 124,060,725 3.92%$ 126,373,480 1.86%$ 130,815,307 3.51%$ 135,523,434 3.60% Muni Govt OPER$ 27,702,419 4.00%$ 28,917,112 4.38%$ 29,365,328 1.55%$ 29,893,904 1.80%$ 30,506,729 2.05% Muni Govt ACCOM$ 6,041,950 8.14%$ 6,470,778 7.10%$ 6,888,495 6.46%$ 7,361,033 6.86%$ 7,602,779 3.28% Muni Govt TOTAL$ 33,744,369 4.72%$ 35,387,890 4.87%$ 36,253,822 2.45%$ 37,254,937 2.76%$ 38,109,508 2.29% School OPER$ 48,051,498 4.00%$ 50,125,483 4.32%$ 51,052,428 1.85%$ 52,121,371 2.09%$ 53,339,859 2.34% School ACCOM$ 5,803,200 4.00%$ 6,035,328 4.00%$ 6,276,741 4.00%$ 6,527,811 4.00%$ 6,788,923 4.00% School TOTAL$ 53,854,698 4.00%$ 56,160,811 4.28%$ 57,329,169 2.08%$ 58,649,182 2.30%$ 60,128,783 2.52% Town of Reading 18 FY 2025 Budget Revenues Details ATown of ReadingOne YrOne YrOne YrOne YrOne Yr Revenues - Details ProjectedChngProjectedChngProjectedChngProjectedChngProjectedChng No.2/28/24 9:59 AMFY24FY24FY25FY25FY26FY26FY27FY26FY28FY28 Property Taxes Tax levy (within levy limit)84,526,8283.6%87,380,0793.4%90,487,0813.6%93,799,8833.7%97,221,1313.6% New Growth722,030-21.1%900,00024.6%1,025,00013.9%1,050,0002.4%1,075,0002.4% Tax levy (debt exclusion) 2,686,112-1.5% 1,279,700-52.4% --100.0% -#DIV/0! -#DIV/0! Abatements and exemptions(780,984)-2.9%(800,509)2.5%(820,521)2.5%(841,034)2.5%(862,060)2.5% A1Total Property Taxes87,153,9863.3%88,759,2711.8%90,691,5602.2%94,008,8493.7%97,434,0703.6% Other Local Revenues Motor Vehicle Excise3,915,000-0.8%4,240,0008.3%4,550,0007.3%4,900,0007.7%5,275,0007.7% Meals Tax565,00028.4%615,0008.8%655,0006.5%677,0003.4%730,0007.8% Penalties/interest on taxes350,00029.6%380,0008.6%416,0009.5%430,0003.4%470,0009.3% Payments in lieu of taxes440,00010.0%470,0006.8%490,0004.3%510,0004.1%530,0003.9% Charges for services2,353,00010.7%2,570,0009.2%2,805,0009.1%3,060,0009.1%3,350,0009.5% Licenses & permits165,0000.0%175,0006.1%192,0009.7%205,0006.8%220,0007.3% Fines73,000-8.8%75,5003.4%85,00012.6%90,0005.9%95,0005.6% Interest Earnings1,170,000397.9%1,990,00070.1%1,925,000-3.3%1,875,000-2.6%1,850,000-1.3% Medicaid Reimbursement155,00019.2%165,0006.5%170,0003.0%180,0005.9%190,0005.6% A2Total Other Local Revenues9,186,00017.9%10,680,50016.3%11,288,0005.7%11,927,0005.7%12,710,0006.6% Intergovernmental Revenue State Aid15,554,2022.6%15,943,0572.5%16,341,6332.5%16,750,1742.5%17,168,9292.5% A3Total Intergov't Revenues15,554,2022.6%15,943,0572.5%16,341,6332.5%16,750,1742.5%17,168,9292.5% Operating Transfers and Available Funds Cemetery sale of lots25,0000.0%25,0000.0%25,0000.0%25,0000.0%25,0000.0% RMLD payment2,538,6070.4%2,650,0004.4%2,703,0002.0%2,757,0602.0%2,812,2012.0% Enterprise Fund Support1,244,8824.1%1,294,6774.0%1,314,7451.6%1,338,4101.8%1,365,8482.1% School Revolving Funds100,0000.0%100,0000.0%100,0000.0%100,0000.0%100,0000.0% Premiums Reserve for Debt3,407-34%1,281-62%0-100%0#DIV/0!0#DIV/0! Overlay surplus350,0007.7%350,0000.0%350,0000.0%350,0000.0%350,0000.0% A4Total Transfers & Available4,261,8962.0%4,420,9583.7%4,492,7451.6%4,570,4701.7%4,653,0491.8% OPERATING REVENUES116,156,0844.15%119,803,7863.14%122,813,9382.51%127,256,4943.62%131,966,0483.70% A5Free Cash3,280,0001.7%4,260,00029.9%3,560,000-16.4%3,560,0000.0%3,560,0000.0% TOTAL REVENUES119,436,0844.08%124,063,7863.87%126,373,9381.86%130,816,4943.52%135,526,0483.60% Town of Reading 19 FY 2025 Budget Accommodated/Shared Costs Town of Reading Acc. Costs - Summary One YrOne YrOne YrOne YrOne Yr 2/28/24 9:59 AMProjectedChngProjectedChngProjectedChngProjectedChngProjectedChng No.FY24FY24FY25FY25FY26FY26FY27FY27FY28FY28 BBenefits 20,682,688 4.3% 22,350,282 8.1% 24,178,244 8.2% 26,042,856 7.7% 28,145,883 8.1% CCapital 2,938,000 3,035,000 2,925,000 3,226,500 3,675,000 Debt (inside levy) 3,380,694 -0.3% 3,539,038 4.0% 3,213,775 -6.6% 3,096,600 3.0% 2,844,725 3.1% DDebt (excluded) 2,686,112 1,279,700 - - - EEnergy 2,290,700 12.0% 2,563,800 11.9% 2,637,558 2.9% 2,718,377 3.1% 2,818,366 3.7% FFinancial 1,242,000 13.7% 1,336,700 7.6% 1,366,368 2.2% 1,396,652 2.2% 1,427,568 2.2% GEducation - Out of district 5,803,200 4.0% 6,035,328 4.0% 6,276,741 4.0% 6,527,811 4.0% 6,788,923 4.0% HEducation - Vocational 904,800 4.0% 1,100,992 21.7% 1,245,032 13.1% 1,294,833 4.0% 1,346,626 4.0% JMiscellaneous 3,545,360 3.4% 3,627,290 2.3% 3,963,007 9.3% 4,346,404 9.7% 4,479,754 3.1% KCommunity Priorities$ 150,000 $ 150,000 $ 150,000 $ 150,000 $ 150,000 TOTAL Accomm. COSTS$ 43,623,554 4.1%$ 45,018,130 3.2%$ 45,955,725 2.1%$ 48,800,032 6.2%$ 51,676,845 5.9% Town of ReadingOne YrOne YrOne YrOne YrOne Yr Acc. Costs - Details ProjectedChngProjectedChngProjectedChngProjectedChngProjectedChng BFY24FY24FY25FY25FY26FY26FY27FY27FY28FY28 B1Contributory Retirement6,140,0006.1%7,168,65016.8%7,763,6488.3%8,408,0318.3%9,105,8978.3% B3OBRA fees & OPEB study40,0000.0%40,0000.0%40,0000.0%40,0000.0%40,0000.0% B4OPEB contribution350,000-30.0%200,000-42.9%385,00092.5%415,0007.8%500,00020.5% B5Workers Compensation390,0001.3%400,0002.6%405,0001.3%410,0001.2%415,0001.2% B6Unemployment Benefits75,0000.0%120,00060.0%120,0000.0%125,0004.2%125,0000.0% B7Group Health / Life Ins.12,547,6885.2%13,256,6325.7%14,184,5967.0%15,354,8258.3%16,659,9868.5% B8Medicare / Social Security1,005,0000.5%1,025,0002.0%1,135,00010.7%1,145,0000.9%1,155,0000.9% B9Police / Fire Indemnification135,0003.8%140,0003.7%145,0003.6%145,0000.0%145,0000.0% B99Acc. Costs - Benefits$ 20,682,688 4.3%$ 22,350,282 8.1%$ 24,178,244 8.2%$ 26,042,856 7.7%$ 28,145,883 8.1% C99Acc. Costs - Capital$ 2,938,000 -4.8%$ 3,035,000 3.3%$ 2,925,000 -3.6%$ 3,226,500 10.3%$ 3,675,000 13.9% D1Debt Service - Principal 5,220,000 6.1% 3,904,000 -25.2% 2,374,000 -39.2% 2,369,000 -0.2% 2,229,000 -5.9% D2Debt Service - Interest 846,806 -20.1% 914,738 8.0% 839,775 -8.2% 727,600 -13.4% 615,725 -15.4% D3Excluded debt (2,686,112)-1.5% (1,279,700)-52.4% --100.0% -#DIV/0! -#DIV/0! Total Included Debt$ 3,380,694 4.0%$ 3,539,038 4.7%$ 3,213,775 -9.2%$ 3,096,600 -3.6%$ 2,844,725 -8.1% Premiums for general fund$ -#DIV/0!$ -#DIV/0!$ -#DIV/0!$ -#DIV/0!$ -#DIV/0! D99Acc. Costs -Debt$ 6,066,806 1.5%$ 4,818,738 -20.6%$ 3,213,775 -33.3%$ 3,096,600 -3.6%$ 2,844,725 -8.1% E1Street Lighting (DPW)135,0003.8%135,0000.0%140,0003.7%140,0000.0%145,0003.6% E2Electricty (FacCORE)1,070,00018.9%1,095,0002.3%1,122,3752.5%1,156,0463.0%1,202,2884.0% E3Natl Gas (FacCORE)676,0004.0%878,80030.0%909,5583.5%945,9404.0%983,7784.0% E4Water/Sewer (FacCORE)219,7009.9%225,0002.4%230,6252.5%236,3912.5%242,3002.5% E6Fuel - vehicles (DPW)190,00015.2%230,00021.1%235,0002.2%240,0002.1%245,0002.1% E99Acc. Costs - Energy$ 2,290,700 12.0%$ 2,563,800 11.9%$ 2,637,558 2.9%$ 2,718,377 3.1%$ 2,818,366 3.7% F1Casualty Ins (AD SVC)897,00016.9%986,70010.0%1,011,3682.5%1,036,6522.5%1,062,5682.5% F2Vet's Assistance (PUB SVC)$ 145,000 16.0%$ 150,000 3.4%$ 155,000 3.3%$ 160,000 3.2%$ 165,000 3.1% F3FINCOM Reserve Fund200,0000.0%200,0000.0%200,0000.0%200,0000.0%200,0000.0% F99Acc. Costs - Financial$ 1,242,000 13.7%$ 1,336,700 7.6%$ 1,366,368 2.2%$ 1,396,652 2.2%$ 1,427,568 2.2% G1SPED transp OOD (Sch)1,076,4004.0%1,119,4564.0%1,164,2344.0%1,210,8044.0%1,259,2364.0% G2aSPED tuition OOD (Sch)5,798,0004.0%6,029,9204.0%6,271,1174.0%6,521,9614.0%6,782,8404.0% G2bSPED contingency488,8004.0%508,3524.0%528,6864.0%549,8344.0%571,8274.0% G3SPED offsets OOD (Sch)(1,560,000)4.0%(1,622,400)4.0%(1,687,296)4.0%(1,754,788)4.0%(1,824,979)4.0% G99Acc. Costs - OOD SPED$ 5,803,200 4.0%$ 6,035,328 4.0%$ 6,276,741 4.0%$ 6,527,811 4.0%$ 6,788,923 4.0% H1Voc School - NERMVS665,6004.0%852,22428.0%986,31315.7%1,025,7654.0%1,066,7964.0% H2Voc School - Minute Man52,0004.0%54,0804.0%56,2434.0%58,4934.0%60,8334.0% Voc School - Essex North187,2004.0%194,6884.0%202,4764.0%210,5754.0%218,9984.0% H99Acc. Costs - Vocational$ 904,800 4.0%$ 1,100,992 21.7%$ 1,245,032 13.1%$ 1,294,833 4.0%$ 1,346,626 4.0% J1Rubbish (DPW) 2,034,250 3.0% 2,095,278 3.0% 2,409,569 15.0% 2,771,004 15.0% 2,881,845 4.0% J2Snow and Ice Control (DPW) 675,000 0.0% 675,000 0.0% 675,000 0.0% 675,000 0.0% 675,000 0.0% J3State Assessments836,1107.2%857,0132.5%878,4382.5%900,3992.5%922,9092.5% Cemetery (DPW) J99Acc. Costs - Misc.$ 3,545,360 3.4%$ 3,627,290 2.3%$ 3,963,007 9.3%$ 4,346,404 9.7%$ 4,479,754 3.1% Town of Reading 20 FY 2025 Budget Spending Scorecard LineCategory % FY25 Budget FY25 Budget % FY24 Budget Grand Town Finance % Grand revisedTotalManagerCommitteechngTotal B99Benefits$20,682,688 15.2%$22,350,282 $22,350,282 8.1%15.7% C99Capital$2,938,000 2.2%$3,035,000 $3,035,000 3.3%2.1% D99Debt service$6,066,806 4.5%$4,818,738 $4,818,738 -20.6%3.4% E99Education - Vocational$904,800 0.7%$1,100,992 $1,100,992 21.7%0.8% F99Finance Committee Reserves$200,000 0.1%$200,000 $200,000 0.0%0.1% Total Shared Costs $ 30,792,294 22.6% $ 31,505,012 $ 31,505,012 2.3%22.2% G91Administrative Svcs wages$1,223,975 0.9%$1,295,600 $1,295,600 5.9%0.9% G92Administrative Svcs expenses$1,582,700 1.2%$1,709,700 $1,709,700 8.0%1.2% G91aTechnology wages$494,600 0.4%$511,800 $511,800 3.5%0.4% G92aTechnology expenses$630,360 0.5%$654,700 $654,700 3.9%0.5% H91Public Services wages$1,448,100 1.1%$1,479,684 $1,479,684 2.2%1.0% H92Public Services expenses$302,000 0.2%$302,100 $302,100 0.0%0.2% I91Finance wages$965,250 0.7%$1,005,500 $1,005,500 4.2%0.7% I92Finance expenses$169,150 0.1%$172,650 $172,650 2.1%0.1% J91Public Safety wages$13,282,475 9.8%$13,886,471 $13,886,471 4.5%9.8% J92Public Safety expenses$751,151 0.6%$724,946 $724,946 -3.5%0.5% K91Public Works wages$3,096,600 2.3%$3,219,700 $3,219,700 4.0%2.3% K92Public Works expenses$950,700 0.7%$1,015,400 $1,015,400 6.8%0.7% K93Public Works Snow & Ice$675,000 0.5%$675,000 $675,000 0.0%0.5% K94Public Works Street Lights$135,000 0.1%$135,000 $135,000 0.0%0.1% K95Public Works Rubbish$2,034,250 1.5%$2,091,278 $2,091,278 2.8%1.5% L91Library wages$1,698,150 1.2%$1,754,250 $1,754,250 3.3%1.2% L92Library expenses$406,875 0.3%$426,900 $426,900 4.9%0.3% M91Core Facilities$3,633,780 2.7%$3,948,760 $3,948,760 8.7%2.8% M92Town Buildings$369,650 0.3%$378,450 $378,450 2.4%0.3% Total Municipal Gov't $ 33,849,766 24.9% $ 35,387,889 $ 35,387,889 4.5%24.9% U99School Department$54,006,623 39.7%$56,310,811 $56,310,811 4.3%39.6% VOTED GENERAL FUND $ 118,648,683 87.2% $123,203,712 $ 123,203,712 3.8% State Assessments$ 836,1100.6%$ 857,013 $ 857,013 2.5%0.6% TOTAL $ 119,484,793 87.8% $124,060,725 $ 124,060,725 3.8% W99Water Enterprise Fund$7,974,400 5.9%$7,771,629 $7,771,629 -2.5%5.5% X99Sewer Enterprise Fund$7,508,425 5.5%$8,762,366 $8,762,366 16.7%6.2% Y99Storm Water Enterprise Fund$470,325 0.3%$1,024,625 $1,024,625 117.9%0.7% Z99PEG Access Enterprise Fund$622,000 0.5%$539,000 $539,000 -13.3%0.4% ZZ9Landfill Enterprise Fund$37,000 0.0%$37,000 $37,000 0.0%0.0% TOTAL ENTERPRISE FUNDS$16,612,15012.2%$18,134,620$18,134,6209.2%12.8% GRAND TOTAL VOTED$ 135,260,83399.4%$ 141,338,332$ 141,338,3324.5%99.4% Town of Reading 21 FY 2025 Budget FY25 Revenue Allocation State 1% Capital & Debt 6% Benefits 18% FINCOM Reserves Voke 0% 1% Schools Admin Svc 45% 2% Technology 1% Public Svc Pub Safety 1% 12% Finance 1% Pub FacilitiesPub LibraryWorks 3%2%6% Town of Reading 22 FY 2025 Budget Shared Costs Shared costs are spending categories that invest in both school and town departments. The two most significant components are Benefits (for school, town, and retired employees) and Infrastructure (capital projects in the community, sometimes financed by debt payments). Capital planning is assessed annually but projected over ten years and presented to Town Meeting. Inflation and global supply chain issues have impacted our capital budget this calendar year. The cost of utilities, particularly natural gas and electricity, has also greatly impacted our FY25 budget. Shared costs are shown below as a +2.3% increase in FY25. Details are available in the following budget sections. FY24 BUDGETFY25 BUDGETFY24-25 FY22 ActualFY23 ActualTown MeetingTown ManagerChange Benefits$ 17,606,200$ 19,840,165$ 20,682,688$ 22,350,282 8.1% Capital & Debt$ 8,056,101$ 7,343,343 $ 9,004,806$ 7,853,738-12.8% FINCOM Reserves$ 200,000$ 200,000$ 200,000$ 200,000 0.0% Vocational Schools$ 756,783$ 900,153$ 904,800$ 1,100,99221.7% Total Shared Costs$ 26,619,085$ 28,283,661$ 30,792,294$ 31,505,012 2.3% State Assessments*$ 736,131$ 794,720$ 799,555$ 857,013 7.2% *not voted by Town Meeting (FY25 estimated) Benefits Health Insurance premiums dominate total spending in the benefits segment, and the rate of annual increases has been below revenue growth for the past decade. Our insurance provider, MIIA, has raised concerns regarding future health insurance costs, particularly given rising costs to health providers. Retirement costs have grown at rates exceeding revenues and are forecasted to continue in the years ahead. The OPEB portion of this expense is optional today but may become required in the future. Town of Reading 23 FY 2025 Budget Benefits (Continued) FY24 BUDGETFY25 BUDGETFY24-25 FY22 ActualFY23 ActualTown MeetingTown ManagerChange Retirement$ 5,901,839$ 6,334,269 $ 6,530,000$ 7,408,65013.5% Medicare$ 908,571$ 994,285$ 1,005,000$ 1,025,0002.0% Heath & Life Insurance$ 10,256,254$ 11,797,425$ 12,547,688$ 13,256,632 5.6% Worker Compensation$ 370,389$ 322,121$ 390,000$ 400,000 2.6% 111F Indemnification$ 143,771$ 272,931$ 135,000$ 140,000 3.7% Unemployment$ 25,376$ 119,133$ 75,000$ 120,000 60.0% Total Benefits$ 17,606,200$ 19,840,165$ 20,682,688$ 22,350,282 8.1% Retirement The Retirement Board voted a significant increase just before COVID-19 to hold the full pension funding date to 2031. In the FY25 budget, the retirement assessment is funded at 8.3%; however, the general fund's portion of the pension assessment is up 16.7%. In this budget, we fund our OPEB contribution at $200,000, which is $300,000 less than the amount typically funded annually. OPEB was reduced to increase health insurance as the rate of increase was higher than expected. Once the pension is fully funded, sufficient funds are expected to be diverted to fund the OPEB liability fully, and there will be a net balance available for the operating budgets or other budget areas. FY24 BUDGETFY25 BUDGETFY24-25 FY22 ActualFY23 ActualTown MeetingTown ManagerChange Retirement Assessment$ 5,546,349$ 5,816,385 $ 6,160,000$ 7,168,65016.4% OPEB Contributions$ 350,000$ 500,000$ 350,000$ 200,000 -42.9% OBRA fees & Actuarial$ 5,490 $ 17,884 $ 20,000$ 40,000100.0% Total Retirement$ 5,901,839$ 6,334,269 $ 6,530,000$ 7,408,65013.5% Medicare A nominal increase is needed for FY25, as shown below. The expense is directly related to the Town and School payroll and increases for newer employees. FY24 BUDGETFY25 BUDGETFY24-25 FY22 ActualFY23 ActualTown MeetingTown ManagerChange Total Medicare$ 908,571$ 994,285$ 1,005,000$ 1,025,0002.0% Town of Reading 24 FY 2025 Budget Health & Life Insurance The health and life insurance budget continues to perform well thanks to the successful teamwork of Town leadership and employees. In FY25, we project an increase of 5.65% in the health insurance budget line. We also see an 11% Pay and Class increase in the salary of our Benefits/Financial Analyst, who has been an asset in managing this large budget. The figures below include increases in premiums plus increases in enrollment. FY24 BUDGETFY25 BUDGETFY24-25 FY22 ActualFY23 ActualTown MeetingTown ManagerChange Benefits/Financial Analyst$ 64,681$ 66,710 $ 69,850$ 77,50011.0% Health Insurance$ 10,044,892$ 11,547,818$ 12,252,838$ 12,934,132 5.6% Opt Out Payments$ 117,807$ 153,500$ 150,000$ 170,000 13.3% Payments to Other Towns$ -$ -$ 15,000$ 15,0000.0% Professional Services$ -$ -$ 25,000$ 25,0000.0% Life Insurance$ 28,873$ 29,398 $ 35,000$ 35,0000.0% Total Health & Life Ins.$ 10,256,254$ 11,797,425$ 12,547,688$ 13,256,632 5.6% Worker Compensation, Indemnification and Unemployment Reading is widely recognized for our safety policies and practices, including our safety committee, which is comprised of department heads and front-line employees of multiple departments. In FY25, we have a modest 2.6% increase in our worker compensation line. The FY25 budget has an increase of 3.7% in the indemnification costs for police and fire, given the wide variability of this expense line. Based on prior year actuals, our CFO forecasts a 60% increase in FY25 to the unemployment line. FY24 BUDGETFY25 BUDGETFY24-25 FY22 ActualFY23 ActualTown MeetingTown ManagerChange Worker Compensation$ 370,389$ 322,121$ 390,000$ 400,000 2.6% 111f Retire. Pending Wages$ -$ 100,000$ -$ - 0.0% 111f Expenses$ 143,771$ 172,931$ 135,000$ 140,000 3.7% Total 111f Indemnification$ 143,771$ 272,931$ 135,000$ 140,000 3.7% Unemployment - Schools$ 21,845$ 52,069 $ 55,000$ 60,0009.1% Unemployment - Town$ 111$ 66,209 $ 15,000$ 55,000266.7% Professional Services$ 3,420 $ 855 $ 5,000 $ 5,0000.0% Total Unemployment$ 25,376$ 119,133$ 75,000$ 120,000 60.0% Town of Reading 25 FY 2025 Budget FINCOM Reserves The Finance Committee has an emergency reserve fund for unforeseen expenses. Typically, funding requests during the fiscal year are brought to Town Meeting. However, there are occasions when the matter is needed but sufficiently small that FINCOM can resolve the issue without needing to resort to calling a Special Town Meeting. If the Reserves balance is too small to fund an unforeseen expense. In that case, state law does allow a joint meeting of FINCOM and the Select Board to authorize a transfer from another line with a surplus, but this approach has only been used in Reading twice. Regional Vocational Schools Tuition for the primary vocational school Northeast Metropolitan Regional Vocation High School in Wakefield is established by the prior year's enrollment. However, we do not know their final budget at Reading's Annual Town Meeting. Through school choice, students may enroll in two other vocational schools, Minuteman and Essex North Vocational schools. Those tuitions are set by actual attendance, which by state law is not confirmed until late fall during the school year. The estimates for those costs are, therefore, much more variable we rarely know what our current year costs are until later in the spring, despite our many inquiries. The Wakefield school has received MSBA and regional voter approval for funding a new building. Reading will be assessed at about $200,000 annually for 30-40 years, in addition to tuition. FY24 BUDGETFY25 BUDGETFY24-25 FY22 ActualFY23 ActualTown MeetingTown ManagerChange North East Regional$ 571,636$ 639,569$ 665,600$ 852,224 28.0% Essex North$ 141,493$ 214,659$ 187,200$ 194,688 4.0% Minuteman$ 43,654$ 45,925 $ 52,000$ 54,0804.0% Total Vocational School$ 756,783$ 900,153$ 904,800$ 1,100,99221.7% Town of Reading 26 FY 2025 Budget State Assessments Town Meeting does not vote on these charges; they are deducted from the town's State Aid payments. The availability of federal monies has slowed the recent growth of the MBTA Assessment. FY24 BUDGETFY25 BUDGETFY24-25 FY22 ActualFY23 ActualTown MeetingTown ManagerChange MBTA$ 575,265$ 589,268$ 600,000$ 627,039 4.5% School Choice$ 90,863$ 119,221$ 125,055$ 121,669 -2.7% Charter School$ 31,687$ 49,839 $ 35,000$ 70,355101.0% SPED Assessment$ 2,954 $ -$ -$ - RMV, MAPC, Air Polltin$ 35,362$ 36,392 $ 39,500$ 37,950-3.9% TOTAL$ 736,131$ 794,720$ 799,555$ 857,013 7.2% Town of Reading 27 FY 2025 Budget Town Budget by Department FY25 Budgets As seen in the next table, the Town Managers FY25 budget for Town departments shows a 4.5% increase when compared to FY24. Town MeetingTown Manager DepartmentFY22 ActualFY23 ActualFY24 BUDGETFY25 BudgetChange Administrative Services$ 2,462,627$ 2,607,732$ 2,806,675 $ 3,005,300 7.1% Technology$ 924,365 $ 1,011,157$ 1,124,960 $ 1,166,500 3.7% Public Services$ 1,440,114$ 1,494,842$ 1,750,100 $ 1,781,784 1.8% Finance$ 921,195 $ 996,256 $ 1,134,400 $ 1,178,150 3.9% Public Safety$ 12,648,343 $ 13,279,522 $ 14,033,626$ 14,611,4174.1% Public Works$ 6,275,565$ 6,459,967$ 6,891,550 $ 7,136,378 3.6% Library$ 1,853,268$ 1,973,654$ 2,105,025 $ 2,181,150 3.6% Facilities$ 3,246,738$ 3,548,517$ 4,003,430 $ 4,327,210 8.1% Town Departments Total$ 29,772,216 $ 31,371,649 $ 33,849,766$ 35,387,8894.5% Wages A large portion of the increases in the Department budgets are attributed to pay increases outlined in bargaining agreements. The non-union staff will be receiving increases between 3.6% and 3.75%. This budget does not include any additional head count or new positions. The total wage increase for all Town Employees is 4.2%. Town of Reading 28 FY 2025 Budget Wages (Continued) Town MeetingTown Manager DepartmentFY22 ActualFY23 ActualFY24 BUDGETFY25 BudgetChange Administrative Services$ 1,161,121$ 1,145,954$ 1,223,975 $ 1,295,600 5.9% Technology$ 423,300 $ 414,359 $ 494,600$ 511,8003.5% Public Services$ 1,252,972$ 1,305,126$ 1,448,100 $ 1,479,684 2.2% Finance$ 788,421 $ 867,502 $ 965,250$ 1,005,500 4.2% Public Safety$ 12,038,659 $ 12,567,251 $ 13,282,475$ 13,886,4714.5% Public Works$ 2,889,838$ 2,871,847$ 3,226,600 $ 3,349,700 3.8% Library$ 1,486,906$ 1,574,204$ 1,698,150 $ 1,754,250 3.3% Facilities$ 908,128 $ 920,789 $ 972,100$ 1,016,000 4.5% Town Department Wages$ 20,949,345 $ 21,667,032 $ 23,311,250$ 24,299,0054.2% Full Time Equivalents (FTEs) The FY25 budget has no additional head count or new positions proposed. Town MeetingTown Manager DepartmentFY22 ActualFY23 ActualFY24 BUDGETFY25 BudgetChange Administrative Services 12.6 12.6 12.5 12.5 0.0% Technology 5.0 5.0 5.0 5.00.0% Public Services 21.8 21.0 20.9 20.9 0.0% Finance 11.8 11.9 11.9 11.9 0.0% Public Safety 118.2 119.0 120.9 120.90.0% Public Works 43.6 44.0 42.7 42.7 0.0% Library 24.4 24.9 24.5 24.6 0.4% Facilities 11.0 11.0 11.0 11.0 0.0% Town Departments Total 248.4 249.4 249.4 249.50.1% Town of Reading 29 FY 2025 Budget Expenses Most Department expenses are moderate and under the FinCom guidance of 4.0%. The Administrative Services budget increases by 8.0% which is driven by the increased number of elections. Library expenses increased by 4.9% due to an increase in library programs. Last but certainly not least, is the large increase in our Facilities expense of 9.2%. The Facilities expense budget carries utility costs for Town and Schools, which have seen a tremendous increase for FY25, particularly related to the cost of Natural Gas. Town MeetingTown Manager DepartmentFY22 ActualFY23 ActualFY24 BUDGETFY25 BudgetChange Administrative Services$ 1,301,506$ 1,461,778$ 1,582,700 $ 1,709,700 8.0% Technology$ 501,065 $ 596,798 $ 630,360$ 654,7003.9% Public Services$ 187,143 $ 189,717 $ 302,000$ 302,1000.0% Finance$ 132,774 $ 128,755 $ 169,150$ 172,6502.1% Public Safety$ 609,684 $ 712,271 $ 751,151$ 724,946-3.5% Public Works$ 3,385,727$ 3,588,121$ 3,664,950 $ 3,786,678 3.3% Library$ 366,362 $ 399,450 $ 406,875$ 426,9004.9% Facilities$ 2,338,610$ 2,627,728$ 3,031,330 $ 3,311,210 9.2% Town Department Expenses$ 8,822,871$ 9,704,617$ 10,538,516$ 11,088,8845.2% Town of Reading 30 FY 2025 Budget Administrative Services Department Overview The Administrative Services Department is designed to promote organizational efficiency and communication. The Assistant Town Manager serves as the department head and fills the role of Ombudsman an advocate for the public required by the Town Charter. Administrative Services has five divisions: Operations, Human Resources, Town Clerk, Town Managers Office, and Elections. Technology was an Administrative Services division in prior years, but now is a stand-alone department. Administrative Services staff work collaboratively with all departments throughout the town, including the School Department and RMLD. Some organizational costs such as Law and Property/Casualty Insurance are centralized in the Town Managers Office. FY25 Budget Summary As shown below, the Administrative Services FY25 budget is increasing by 7.1% overall driven primarily by an increase in the number of elections, particularly the Presidential election, and increases in property and casualty insurance (reflected in the accommodated costs budget line). The elections budget impacts both expenses and salaries lines with increases in printing costs, postage, and election workers. There are no changes in staffing levels proposed for FY25 for the remaining divisions. Two part- time positions are also being combined to form a full-time position in the Town Clerks Office. Wage and Expense lines are shown separately both for informational purposes and because those lines are voted by Town Meeting. Department Highlights In June the positions of Business Administrator and Procurement Officer were combined into a new position, Director of Operations. An executive assistant was also hired to aid in procurement, risk management, and communications. The impact of these personnel changes was budget neutral. Town of Reading 31 FY 2025 Budget Other than increased costs for elections staffing, all other divisions salaries are level- services funded. Increases in expenses are related to elections and property and casualty insurance. Town MeetingTown Manager DivisionsFY22 ActualFY23 ActualFY24 BUDGETFY25 BudgetChangeChange Operations$ 754,584 $ 731,177$ 760,250 $ 798,200$ 37,9505.0% Human Resources$ 203,506 $ 206,549$ 245,275 $ 252,400$ 7,1252.9% Town Manager Office$ 1,288,159$ 1,414,129$ 1,573,200$ 1,671,200 $ 98,0006.2% Town Clerk Office$ 161,343 $ 165,262$ 172,050 $ 179,100$ 7,0504.1% Elections$ 55,035$ 90,615$ 55,900$ 104,400$ 48,50086.8% Department Total$ 2,462,627$ 2,607,732$ 2,806,675$ 3,005,300 $ 198,625 7.1% Line G91 FY25 Administrative Services Wages Town MeetingTown Manager Administrative ServicesFY22 ActualFY23 ActualFY24 BUDGETFY25 BudgetChangeChange Operations$ 613,137 $ 560,650$ 600,250 $ 619,700$ 19,4503.2% Human Resources$ 151,474 $ 164,510$ 206,275 $ 213,400$ 7,1253.5% Town Manager Office$ 219,529 $ 203,985$ 230,000 $ 238,000$ 8,0003.5% Town Clerk Office$ 156,783 $ 162,356$ 167,050 $ 174,100$ 7,0504.2% Elections$ 20,198$ 54,454$ 20,400$ 50,400 $ 30,000147.1% Department Wages$ 1,161,121$ 1,145,954$ 1,223,975$ 1,295,600 $ 71,6255.9% Line G92 FY25 Administrative Services Expenses Town MeetingTown Manager Administrative ServicesFY22 ActualFY23 ActualFY24 BUDGETFY25 BudgetChangeChange Operations$ 141,447 $ 170,526$ 160,000 $ 178,500$ 18,50011.6% Human Resources$ 52,032$ 42,039$ 39,000$ 39,000 $ - 0.0% Town Manager Office$ 1,068,630$ 1,210,145$ 1,343,200$ 1,433,200 $ 90,0006.7% Town Clerk Office$ 4,561$ 2,906 $ 5,000$ 5,000$ - 0.0% Elections$ 34,837$ 36,161$ 35,500$ 54,000 $ 18,50052.1% Department Expenses$ 1,301,506$ 1,461,778$ 1,582,700$ 1,709,700 $ 127,000 8.0% Town of Reading 32 FY 2025 Budget Operations Division Division Overview This division includes the department head, Director of Operations, Executive Assistant Operations, and support staff shared with the Administrative Services Department. Operations is the centralized location for town-wide procurement, risk management, communications, and constituent services. Postage is also centralized in this division, as well as equipment maintenance. Division Activities In June 2023 the division consolidated the Business Administrator duties with the Procurement Officer duties into the new role of Director of Operations. An Executive Assistant was hired to help manage communications, risk and procurement work and obtain the Massachusetts Certified Public Procurement Officer (MCPPO) designation. Operations offers all online-bidding services, contract management, and issued 38 procurement bids or RFP/RFQ in FY23. FY24 is on track to exceed that number. The division manages risk by working closely with all departments through the Safety Committee and our insurance company, the Massachusetts Interlocal Insurance Association (MIIA). Operations manages communications and community CodeRED alert and SeeClickFix, with the Director also service as Public Information Officer. Following the creation and launch of an award-winning website redesign in FY23 and Cyberliability projects, FY24 is focused on maintaining and improving content on the website, on the Killam School Building Committee, Reading Center for Active Living (RECALC) and Symonds Way Exploratory Committee (SWEC) designer procurements. FY25 Budget Summary Support staff for the Town Clerk and Human Resources as well as overtime for evening meetings are contained in this budget. Multifunction devices (copiers) across all town departments are supported by this division. Town of Reading 33 FY 2025 Budget In FY25,the Operations salary line item is increasing 3.2% overall, in part because the Administrative Services Director is now the Assistant Town Manager and the salary is split between this division and Public Services. Expenses are increasing due to the Presidential election, with costs rising in election workers, printing, and particularly postage. Some of these costs are reimbursable, but we budget them fully for transparency. Though included in Accommodated Costs, property and casualty insurance is currently projected to increase 10% in FY25. Town MeetingTown Manager OperationsFY22 ActualFY23 ActualFY24 BUDGETFY25 BudgetChangeChange Assistant Town Manager$ 116,866 $ 101,407$ 71,900$ 74,600 $ 2,7000.0% Director of Operations$ 91,010$ 94,995$ 116,350 $ 120,300$ 3,9503.4% Procurement Officer$ 82,731$ 68,938$ - $ -$ - 0.0% Support Staff$ 258,968 $ 272,134$ 397,000 $ 409,800$ 12,8003.2% Overtime$ 9,576$ 13,682$ 15,000$ 15,000 $ - 0.0% Buyback$ 53,986$ 9,494 $ - $ -$ - 0.0% Division Wages$ 613,137 $ 560,650$ 600,250 $ 619,700$ 19,4503.2% Postage$ 83,661$ 102,050$ 87,500$ 105,500$ 18,00020.6% Copier Leases & Supplies$ 39,847$ 41,526$ 45,000$ 45,000 $ - 0.0% Professional Development$ 10,282$ 11,859$ 18,000$ 18,000 $ - 0.0% Supplies. Repairs,Other$ 7,657$ 15,091$ 9,500$ 10,000 $ 5005.3% Division Expenses$ 141,447 $ 170,526$ 160,000 $ 178,500$ 18,50011.6% Town of Reading 34 FY 2025 Budget Human Resources Division Division Overview The HR division provides support to the Town (Town Manager); to the Schools (Superintendent); to the Light Department (General Manager) and to all Retirees (in conjunction with the independent Retirement Board and the Massachusetts Teachers Retirement System). Collaboration with the Finance Department occurs daily. The division reports directly to the Town Manager. Division Activities The division continues to provide excellent customer service for benefits and other inquiries to all employees of the Town, Schools, RMLD, and retirees. In addition, staff works hard to partner with Department Heads in the recruitment of the organizations talent. During FY24, the division worked alongside the Town Manager in negotiating new contracts for the Towns unions. The division also worked to update the military leave language in the Towns personnel policy to allow for better benefits to our military staff. In an effort to modernize our onboarding procedures, the division is working with the Technology department to convert Readings employment application process to an online format. With the departure of the current Town Manager, the division is eager to work alongside his successor to provide a seamless transition. FY25 Budget Summary In FY25, we are requesting level funding for all expense line items. In the future, there may be a request to increase the advertising expense line as hiring for positions becomes increasingly difficult and requires multiple attempts. As in previous years, employee retention and attraction remain a top goal. As we look to the future, we remain attentive in adapting to the times so Reading remains a relevant and desirable place to have a career. Town of Reading 35 FY 2025 Budget FY25 Budget Summary (Continued) Town MeetingTown Manager Human ResourcesFY22 ActualFY23 ActualFY24 BUDGETFY25 BudgetChangeChange HR Director$ 85,752$ 91,240$ 114,725 $ 119,200$ 4,4753.9% HR Assistant Director$ - $ -$ 91,550$ 94,200 $ 2,6502.9% HR Generalist$ 65,722$ 73,270$ - $ -$ - 0.0% Buyback$ - $ -$ - $ -$ - 0.0% Division Wages$ 151,474 $ 164,510$ 206,275 $ 213,400$ 7,1253.5% Prof/Tech Services$ 24,727$ 519$ 6,500$ 6,500$ - 0.0% Advertising$ 4,345$ 6,923 $ 5,000$ 5,000$ - 0.0% Employee Physicals$ 18,087$ 23,967$ 18,500$ 18,500 $ - 0.0% DOT Certifications$ 4,873$ 3,520 $ 4,000$ 4,000$ - 0.0% Training Initiatives$ - $ 7,110 $ 5,000$ 5,000$ - 0.0% Division Expenses$ 52,032$ 42,039$ 39,000$ 39,000 $ - 0.0% Town of Reading 36 FY 2025 Budget Town Clerk /Elections Division Division Overview The Town Clerk is guided by federal, state. and local laws, as well as 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 Clerks Office is responsible for providing reliable and efficient service to the public, while keeping and preserving all public records and historical documents for current and future residents. Division Activities The Town Clerk /Elections Division is involved in a vast number of activities. This list is a limited example of what is happening within the office throughout the year. Centralized Document Storage for Town and Schools Licensing Maintain and track Open Meeting Law requirements Primary Public Records Requests Access Officer Reporting Requirements State, Local and Special Election Administration Town and Federal Census Town Meetings Vital Records Management Voter Registration Maintenance and Processing FY25 Budget Summary There is an increase in the elections line items this fiscal year due to the number of elections as well as a presidential election. This line item changes every year depending on the number of elections scheduled. Town of Reading 37 FY 2025 Budget FY25 Budget Town Clerks Wages and Expenses Town MeetingTown Manager Town Clerk's OfficeFY22 ActualFY23 ActualFY24 BUDGETFY25 BudgetChangeChange Town Clerk$ 93,168$ 96,116$ 100,400 $ 104,100$ 3,7003.7% Assistant Town Clerk$ 62,386$ 63,300$ 66,650$ 69,000 $ 2,3503.5% Town Clerk Stipend$ - $ -$ - $ 1,000$ - Buyback$ 1,229$ 2,940 $ - $ -$ - 0.0% Division Wages$ 156,783 $ 162,356$ 167,050 $ 174,100$ 7,0504.2% Prof/Tech Services$ 4,561$ 2,906 $ 5,000$ 5,000$ - 0.0% Division Expenses$ 4,561$ 2,906 $ 5,000$ 5,000$ - 0.0% FY25 Budget Elections Wages and Expenses Town MeetingTown Manager ElectionsFY22 ActualFY23 ActualFY24 BUDGETFY25 BudgetChangeChange Election Workers$ 17,771$ 71,300$ 20,000$ 50,000 $ 30,000150.0% Registrars$ 2,427$ 2,072 $ 2,500$ 2,500$ - 0.0% Town Meeting Monitor$ - $ 1,225 $ 1,500$ 1,500$ - 0.0% State Grant support$ - $ (20,143) $ (3,600) $ (3,600)$ - 100.0% Division Wages$ 20,198$ 54,454$ 20,400$ 50,400 $ 30,000147.1% Elections expenses$ 26,963$ 25,732$ 21,500$ 37,000 $ 15,50072.1% Census expenses$ 6,392$ 6,198 $ 12,000$ 15,000 $ 3,00025.0% Town Meeting expenses$ 1,482$ 4,231 $ 2,000$ 2,000$ - 0.0% Division Expenses$ 34,837$ 36,161$ 35,500$ 54,000 $ 18,50052.1% Town of Reading 38 FY 2025 Budget Division Overview Under the Reading Home Rule Charter, the Town Manager is appointed by the Select Board for the efficient administration of all functions placed under his control. The Town Manager serves as the Chief Procurement Officer and has certain fiduciary responsibilities over the Town, School, and Light Departments. Town Managers Office includes centralized costs such as Legal and Property/Casualty Insurance, as well as some costs associated with the elected Select Board and appointed Finance Committee. Division Activities Maintain oversight of all typical annual Town operational activities. Supervise Town capital projects and change schedules. Oversee budget and financial long-term planning. Oversee administrative functions as directed by the Select Board and Finance Committee. FY25 Budget Summary The Town Manager wages are set by contract. At the time of writing this summary, the Town is in transition and in the process of selecting a new Town Manager. The salary used in this budget is based on the previous Town Managers contract. Property/casualty insurance expenses are driven higher by complexities brought on by the pandemic and will remain at those levels for a while. Legal expenses continue to be difficult to predict, as complex and time-consuming issues come before the Select Board. In FY2023, the Select Board rolled out a new process to provide more funding to volunteer boards. Annually, the volunteer boards come before the Select Board with project ideas and funding requests that are voted in open session. While not perfect, this process provides for a more inclusive and transparent way to fund our critical volunteer boards. For FY2024, the Select Board requested an increase of this reserve fund allocation for a total of $20,000. For FY2025, this reserve remains at $20,000. The Town Manager Reserves have been increased to $20,000; this line has been instrumental in funding community events in the Town Town of Reading 39 FY 2025 Budget Common, particularly in the summer months. The Cultural Council line is continued because of their long-lead time to give out grants. Town MeetingTown Manager Town Manager's OfficeFY22 ActualFY23 ActualFY24 BUDGETFY25 BudgetChangeChange Town Manager$ 219,529 $ 203,985$ 230,000 $ 238,000$ 8,0003.5% Division Wages$ 219,529 $ 203,985$ 230,000 $ 238,000$ 8,0003.5% P&C Insurance$ 664,463 $ 849,898$ 897,000 $ 986,700$ 89,70010.0% Town Cousel$ 277,941 $ 208,619$ 285,000 $ 285,000$ - 0.0% Other legal$ 38,330$ 45,014$ 40,000$ 40,000 $ - 0.0% Town Mgr Reserves$ 16,519$ 14,400$ 20,000$ 20,000 $ - 0.0% Town Mgr other$ - $ -$ - $ -$ - 0.0% Cultural Council$ 8,000$ 8,000 $ 8,000$ 8,000$ - 0.0% Select Board$ 2,595$ 16,928$ 22,600$ 22,900 $ 3001.3% Finance Committee$ 60,780$ 67,286$ 70,600$ 70,600 $ - 0.0% Division Expenses$ 1,068,630$ 1,210,145$ 1,343,200$ 1,433,200 $ 90,0006.7% Town of Reading 40 FY 2025 Budget Technology Department Overview The Town of Reading Technology Department provides centralized network and telecommunications services, as well as distributed internet, audio/video, software, personal computer support and geographic information systems (GIS) mapping. The department coordinates many technology activities with both the School and Light Departments, as well as with other communities to support regionalization agreements. Department Activities The technology department continued to work with the various town departments to adapt the services and solutions provided as the needs of the town departments continued to evolve. This year we completed the installation of a replacement virtualized infrastructure, which was last done over 7 years ago. We migrated our mobile devices to a more reliable solution and upgraded the physical devices in the process. There were security, performance, and reliability enhancements made this year, with more planned for next fiscal year. The department also assisted with the technology pieces necessary for projects managed by other town departments, most notably assisting with the public safety radio system changes needed during the water tower construction project. FY25 Budget Summary The technology department is asking to increase its budget compared to last year. The overall increase is 3.7%, and there are a few reasons for this increase. Subscription costs for hosted solutions, and software license renewals have increased without exception. Additionally, a shift from historically selfhosted to vendor hosted licenses has resulted in higher costs. There is no single reason driving this change, but typically the need to access information while not on the towns network, or the ability to collaborate and share information with those that are not town employees, are responsible. Town of Reading 41 FY 2025 Budget FY25 Budget Summary (Continued) Town MeetingTown Manager TechnologyFY22 ActualFY23 ActualFY24 BUDGETFY25 BudgetChange Chief Technology Officer$ 122,598 $ 124,072$ 142,350 $ 147,7003.8% GIS Administrator$ 72,840$ 87,068$ 92,700$ 96,000 3.6% Software Training Coord.$ 73,745$ 76,070$ 82,550$ 95,500 15.7% Computer Technicians$ 138,633 $ 89,254$ 152,000 $ 157,6003.7% Technology Overtime$ 9,244$ 19,875$ 25,000$ 15,000 -40.0% Buyback$ 6,239$ 18,020$ - $ - Division Wages$ 423,300 $ 414,359$ 494,600 $ 511,8003.5% Landlines & Wireless Phones$ 114,638 $ 112,520$ 118,000 $ 115,000-2.5% Professional Services$ 16,550$ 16,813$ 54,000$ 34,000 -37.0% Technical Licenses/Support$ 77,369$ 125,612$ 66,000$ 109,00065.2% Parts, Supplies. Other$ 23,665$ 30,817$ 44,000$ 39,000 -11.4% PC Hardware$ 1,880$ 10,675$ 33,860$ 34,000 0.4% Network Hardware$ 5,333$ 2,172 $ 15,000$ 10,000 -33.3% Parts&Equipment$ 239,435 $ 298,610$ 330,860 $ 341,0003.1% Financial software$ 100,871 $ 111,540$ 111,300 $ 113,4001.9% Public Safety software$ 55,961$ 57,214$ 59,300$ 61,300 3.4% Permits & Lic. software$ 36,301$ 49,908$ 45,000$ 51,000 13.3% GIS Mapping software$ 15,783$ 18,090$ 17,000$ 18,000 5.9% Document storage$ 13,611$ 13,611$ 15,000$ 15,000 0.0% Facilities Work Order$ 19,610$ 20,786$ 22,000$ 23,000 4.5% Website & Communication$ 5,789$ 12,735$ 13,300$ 15,100 13.5% Assessor software$ 9,625$ 10,025$ 12,000$ 12,000 0.0% Other software$ 4,080$ 4,278 $ 4,600$ 4,9006.5% Software Licenses$ 261,630 $ 298,188$ 299,500 $ 313,7004.7% Department Expenses$ 501,065 $ 596,798$ 630,360 $ 654,7003.9% Department Total$ 924,365 $ 1,011,157$ 1,124,960$ 1,166,500 3.7% Town of Reading 42 FY 2025 Budget Public Services Department Overview The Public Services Department (PSD) provides a wide range of services to the community and is divided into Administration, Community Services and Community Development. Community Services includes Elder/Human Services, Recreation and Veterans Services; Community Development includes Planning & Economic Development, Inspections, Conservation and Historical. The department head is the Assistant Town Manager and the salary budget is shared between Public Services and Administrative Services. FY25 Budget Summary As shown below, the PSD FY25 total budget is increasing by just 1.8%. Salaries are increasing 2.2%, driven largely by only half of the department heads salary being attributed to the Public Services budget. The rest of the salary can be found in the Administrative Services budget which now falls under the same department head, the Assistant Town Manager. Expenses for FY25 are entirely level funded with a 0% increase. Town MeetingTown Manager DivisionsFY22 ActualFY23 ActualFY24 BUDGETFY25 BudgetChangeChange Administration$ 350,016 $ 354,420$ 292,950 $ 302,800$ 9,8503.4% Community Services$ 547,369 $ 547,476$ 794,800 $ 791,484$ (3,316)-0.4% Community Development$ 542,730 $ 592,947$ 662,350 $ 687,500$ 25,150 3.8% Department Total$ 1,440,114$ 1,494,842$ 1,750,100$ 1,781,784 $ 31,684 1.8% Line H91 - FY25 Public Services Wages Town MeetingTown Manager DivisionsFY22 ActualFY23 ActualFY24 BUDGETFY25 BudgetChangeChange Administration$ 308,470 $ 315,485$ 247,950 $ 257,700$ 9,7503.9% Community Services$ 405,446 $ 452,187$ 597,800 $ 594,484$ (3,316)-0.6% Community Development$ 539,056 $ 537,454$ 602,350 $ 627,500$ 25,150 4.2% Department Wages$ 1,252,972$ 1,305,126$ 1,448,100$ 1,479,684 $ 31,584 2.2% Town of Reading 43 FY 2025 Budget Line H92 - FY25 Public Services Expenses Town MeetingTown Manager DivisionsFY22 ActualFY23 ActualFY24 BUDGETFY25 BudgetChangeChange Administration$ 41,546$ 38,935$ 45,000$ 45,100 $ 100 0.2% Community Services$ 141,923 $ 95,288$ 197,000 $ 197,000$ -0.0% Community Development$ 3,674$ 55,493$ 60,000$ 60,000 $ -0.0% Department Expenses$ 187,143 $ 189,717$ 302,000 $ 302,100$ 100 0.0% Town of Reading 44 FY 2025 Budget Community Development Overview Community Development includes the following divisions Planning Development, Inspections, Conservation, and Historic. Community Development staff remain busy working with many community and regional partners and with the State on a wide range of projects including those related to commercial development, affordable housing, sustainability, historic preservation, and more. Plan reviews and project implementation require time, funding, and effort from a variety of staff. Staff members have identified numerous grant opportunities, helped apply for grants, and manage received grant awards to promote desired development and placemaking while saving on related expenses. Though important to note that many grants may require monetary match components and/or in-kind contributions such as staff hours. FY25 Budget Summary For example, Planning and Economic Development staff submitted and received a grant for a local Arts & Culture Master Plan. This effort will help support existing and new community-based organizations, provide additional support for community placemaking/programming, and identify paths for a potential future Community Arts Center. Sustainability initiatives have been a new key focus of the department. Staff continues to pursue Green Communities designation; sought and procured grants for a local Net Zero Action Plan; and have maintained Municipal Vulnerability Preparedness designation and grant awards to mitigate climate impacts. More is detailed in the accompanying division summaries. Town of Reading 45 FY 2025 Budget FY25 Budget Summary (Continued) Town MeetingTown Manager Community DevelopmentFY22 ActualFY23 ActualFY24 BUDGETFY25 BudgetChangeChange Community Devel Director$ 87,325$ 119,620$ 100,050 $ 106,700$ 6,6506.6% Planning & Econ Devel$ 156,149 $ 101,800$ 159,300 $ 164,900$ 5,6003.5% Inspections$ 223,563 $ 238,590$ 260,350 $ 270,200$ 9,8503.8% Conservation$ 72,020$ 77,443$ 82,650$ 85,700 $ 3,0503.7% Historic$ - $ -$ - $ -$ -0.0% Comm Development Wages$ 539,056 $ 537,454$ 602,350 $ 627,500$ 25,150 4.2% Planning Staff$ 60,028$ 23,576$ 80,850$ 83,700 $ (0) 3.5% Permits Coordinator$ 69,524$ 73,470$ 78,450$ 81,200 $ (0) 3.5% Regl Affordable Hsng Coord$ 50,182$ -$ - $ -$ 00.0% Econ Devel Staff$ 95,013$ 82,631$ 99,850$ 98,700 $ 0-1.2% Overtime$ 1,402$ -$ - $ -$ -0.0% Offsets$ (120,000)$ (82,631) $ (99,850)$ (98,700)$ --1.2% Buybacks$ - $ 4,754 $ - $ -$ 00.0% Planning/Ec Dev Wages$ 156,149 $ 101,800$ 159,300 $ 164,900$ 5,6003.5% Bulding Inspectors$ 194,517 $ 203,916$ 228,150 $ 235,000$ 6,8503.0% Elec/Plumbing Insp$ 79,046$ 84,674$ 82,200$ 85,200 $ 3,0003.6% Offsets$ (50,000)$ (50,000) $ (50,000)$ (50,000)$ -0.0% Buybacks$ - $ -$ - $ -$ -0.0% Inspections Wages$ 223,563 $ 238,590$ 260,350 $ 270,200$ 9,8503.8% Conservation Administrator$ 74,020$ 79,443$ 84,650$ 87,700 $ 3,0503.6% Offsets$ (2,000) $ (2,000)$ (2,000) $ (2,000)$ -0.0% Buybacks$ - $ -$ - $ -$ -0.0% Conservation Wages$ 72,020$ 77,443$ 82,650$ 85,700 $ 3,0503.7% Town MeetingTown Manager Community DevelopmentFY22 ActualFY23 ActualFY24 BUDGETFY25 BudgetChangeChange Planning & Econ Devel$ 2,818$ 55,493$ 60,000$ 60,000 $ -0.0% Inspections$ - $ -$ - $ -$ -0.0% Conservation$ - $ -$ - $ -$ -0.0% Historic$ 856$ -$ - $ -$ -0.0% Comm Development Expenses$ 3,674$ 55,493$ 60,000$ 60,000 $ -0.0% Regl Afford Housing$ 94$ 75,000$ 75,000$ 75,000 $ -0.0% Econ Development$ 22,724$ 15,493$ 20,000$ 20,000 $ -0.0% Offsets$ (20,000)$ (35,000) $ (35,000)$ (35,000)$ -0.0% Planning & Econ Devel$ 2,818$ 55,493$ 60,000$ 60,000 $ -0.0% Town of Reading 46 FY 2025 Budget Planning Division Planning Division Overview The Planning Division provides technical services to the Town and the relevant land use boards. Several long-range plans regarding economic development, transportation, housing, sustainability, and other aspects of land use serve as a guide for planning staff in helping to achieve stated goals for the Town. Planning processes aid civic leaders, businesses, and citizens in envisioning and implementing possibilities for the future. In addition to long-range planning, planning staff also develop action plans aimed at providing solutions to current community problems and at addressing daily needs. They also support a variety of permitting and development projects and guide Applicants through pre-permitting to occupancy. Planning Division Activities Development Administration: Downtown: 531 Main St, 18 Woburn Street, 6-16 Chute Street, 459 Main Street, 25 Haven Street. South Main St: Mixed-use redevelopment at 258 Main St. Subdivisions: Grandview Road Major Modification, Annette Lane, Harold Avenue, Beacon Street Town Projects: Birch Meadow Improvements, Grove Street Other: Minor Site Plan Reviews, Sign Permit Applications, Support towards other committees (SWEC, etc.) Zoning Bylaw Amendments: Working on zoning amendment needs related to the MBTA Communities legislation; grant awards and other management related. Future amendments may include modernizing the Zoning Map, Use Table and Use Definitions; Industrial District updates; aligning the Floodplain Overlay District with NFIP model bylaw. Subsidized Housing Inventory: Staff working with EOHLC to ensure that permitted units stay on SHI and that the Town maintains 10%. Housing Production Plan: Staff and consultant led process to update the Housing Production Plan. Public engagement and plan review led and final plan certified in February 2023. Hazard Mitigation Plan: Grant award for staff and consultant led process to update the local Hazard Mitigation Plan to conform to FEMA requirements. Town of Reading 47 FY 2025 Budget MNRHSO: The Metro North Regional Housing Services Office, served by 5 communities including Reading. Anser Advisory is the consultant and helps the Town on programming, research, and resident support. Bicycle and Multi-modal travel: Staff reviewing further need for transit-oriented development and support through use of annual TNC funds. Considerations of a new bike and ped plan are ongoing for 2024. Streetscape Project & Municipal Lot Redesign: Staff have been working with Engineering on scope, funding, design concepts, and consultant coordination for the Phase II Streetscape Project (Lower Haven & High), and a redesign of the Upper Haven parking lot behind CVS. Public engagement on the effort is expected in 2024. Green Communities Designation: Staff previously worked with MAPC to successfully complete criteria needed for Green Communities Designation; an application for designation was submitted to DOER in December 2021. Upon submission it was found new legislation language is needed and such is underway. The Town will look to reapply for designation in late 2023. Net Zero Plan: Staff applied for Community Compact grant funding to support a local Net Zero Plan initiative and development in order to align with State energy goals/requirements. Also applied for and received MAPC Technical Assistance Program (TAP) funding to further support the upcoming effort. Eastern Gateway: Partnering with Economic Development for ongoing analysis of redevelopment potential, infrastructure needs, and constraints, with some conceptual design work by consultants (i.e., Gamble Associates). Walkers Brook Drive Corridor Study: Partnering with Economic Development for the Housing Choice Initiative grant work for further survey and conceptual design improvements for the Walkers Brook Drive corridor and intersections. This builds upon previous efforts in the area. Municipal Vulnerability Preparedness (MVP): Staff worked with consultant to be designated an MVP community in fall 2020, which unlocked further grant opportunities. Staff applied for and were awarded $2.1 million for the Maillet, Sommes, Morgan wetland project and are continuing the effort towards completion of the project. The MVP 2.0 Process will also kick-off in 2024. Community Garden: Staff applied for MAPC Accelerating Climate Resilience (ACR) grant to fund Phase II of the Mattera Community Garden. Such was awarded and the project will be completed before the 2024 planting season. CPA Adoption: Pursuing engagement and education around Community Preservation Act. Other: Oakland Road feasibility grant writing; Affordable Housing Trust Fund and RHA partnering; Climate Advisory initiatives (PACE, Polystyrene, etc.) Town of Reading 48 FY 2025 Budget Economic Development Division Economic Development Division Overview The Economic Development Division provides professional, technical work advancing the Towns economic development activities and goals to generate revenue for the Town. The Town does this through streamlined permitting, policy updates, business resources and incentives, and proactive implementation the Towns Economic Development Action Plan. Our approach is to 1) keep downtown vital, 2) preserve what is important, 3) be queued up for opportunities. Readings Economic Development Action Plan is available on the Towns website. Economic Development Division Activities Grants Received (2023-2024) $25,000 Massachusetts Downtown Initiative (MDI) Arts and Culture Master Plan to invigorate our arts and culture community and identify new opportunities across Town for placemaking and cultural programming. $100,000 Community Planning Grant to evaluate zoning and infrastructure needs to unlock potential and desired development around the Eastern Gateway/Industrial Zoning District. $2,000,000+ Massworks Infrastructure Grant to support the lower downtown streetscape improvements. State Earmarks Received by Reading (2022) $100,000 Continuing Implementation of Placemaking and the Local Rapid Recovery Plan within Readings Downtown o $10,000 utilized for continuing the stewardship of the potential Business Improvement District (BID). o $10,000 utilized for new Storefront Improvement Program, which will assist property owners in enhancing storefronts, accessibility, energy efficiency and other. Economic Development Initiatives: In addition to the above project management the following initiatives are also included in the division workflow: Continuing efforts of Downtown Parking Management and Kiosk installation Town of Reading 49 FY 2025 Budget Economic Development Summit The Division organized and hosted its 7th Annual Economic Development Summit. The Economic Development Director will begin planning for the next Economic Development Summit for the Fall of 2024 as needed. The Town will plan to host special events on the Reading Town Common and establish desirable and attractive uses at these events. The Town will also collaborate with the Chamber of Commerce, the Rotary Club and others to assist in stewarding Winterfest, the Fall Street Fair, and other public events meant to promote downtown activity. Bistro Table and Amenities Program Continue to implement passive infrastructure that supports the downtown businesses such as Outdoor Bistro Tables, Town Common seating, and Pocket Parks. Business Openings and Support (2023) Supporting services to new and existing businesses such as signage applications; building improvements; permitting needs; etc. CPA Adoption pursuing engagement and education around Community Preservation Act. Town of Reading 50 FY 2025 Budget Inspections Division Inspections Division Overview A full-time Building Commissioner and three part-time building inspectors (each retired as Building Commissioner from another community and collectively bring 60+ years of expertise to Reading), plus two part-time highly credentialed Plumbing/Gas and Electrical Inspectors round out the team. Inspections Division Activities All Inspectors work collaboratively on projects to assure Town and State requirements are met. The Building Commissioner works closely with the Planning Division and Zoning Board of Appeals admin staff to assure proposals conform to the Zoning Bylaw. The Permits Coordinator helps manage the online permitting software, which also requires training staff and guiding Applicants. Building and Permitting staff provides data and support on zoning amendments, state designations (i.e. Housing Choice Initiative data), long-term plan initiatives (i.e. Housing Production Plan data), and land use applications (Home Business Certificates, etc.). Town of Reading 51 FY 2025 Budget Conservation Division Division Overview The Conservation Division is responsible for protecting Readings streams and wetlands and providing staff and technical services support to the Reading Conservation Commission. Principal duties include enforcement and administration of Massachusetts Wetland Protection Act M.G.L. Chapter 131, Section 40 and the Reading Wetland Protection General Bylaw Section 7.1. The Commission manages over 989 acres of Town-owned conservation land and monitors conservation easements and restrictions. Division Activities Conservation Division Activities include: managing and reviewing development projects such as subdivisions, site plans, and residential improvements that are located within protected areas; implementing recommendations of the 2022-23 Open Space and Recreation Plan; support on MVP Action Grant applications and development; overseeing the DCR Trail grants; opening up inaccessible land and developing new trail systems through partnership with private development; providing staff leadership on the Mattera Cabin Community Garden initiative; assistance with Town Forest projects and Trail Committee projects; conducting outreach and education regarding the Town's natural resources and watersheds; and working with community organizations to complete service projects on public land. Town of Reading 52 FY 2025 Budget Historic Division Historic Division Overview The Historical Committees are primarily self-managed by volunteers with assistance from department staff as needed. The Historical Commission (RHC) oversees historic preservation including the demolition delay bylaw. They also provide input on applications within Scenic Roads of South Street and Walnut Street. The Historic District Commission (HDC) has a regulatory role over properties within the local historic districts (West St & Summer Ave). Considerations for regulation amendments and improvements are ongoing for 2024. Historic Division Activities The HDC met 10 times which was on an as-needed basis. The RHC met 13 times to review applications. Supporting information is also provided to the Community Planning and Development Commission (CPDC) for relevant applications. Town of Reading 53 FY 2025 Budget Community Services Community Services Overview Community Services includes: Recreation (REC) Elder/Human Services (EHS) Veterans Services Office (VSO) FY25 Budget Summary Community Services is dedicated to offering services, support and programming to all individuals in the Town of Reading. Recreation continues to grow existing and new programming, garnering over 5,000 registrations since January of this year. In last years budget, we asked for our Recreation Coordinator to be full-time instead of part-time through the ARPA funding. The Recreation Coordinator assists with additional programming at night and on the weekends for adults, including seniors as well as coordinates several intergenerational opportunities throughout the year. In FY25 we are asking for the ARPA funds to continue to support this position. Elder & Human Services continues to thrive with their programming initiatives. ARPA funding has allowed our team to drastically increase the number and quality of programs. In last years budget, we asked that the Senior Coordinator be moved to full-time and be offset by the ARPA funding grant. The intention was to also use ARPA funding for a part-time Volunteer Coordinator which will be starting in December. In FY25 we are asking for the ARPA funds to continue to support the Senior Coordinator position and the Volunteer Coordinator position. Veterans Services continues to be a safe-place for many of our Veterans. The Veterans Services Officer offers Scuttlebutt once a month for Reading Veterans typically at the Senior Center but also has coordinated a few off-site trips which are well liked and attended. Ceremonies on Memorial Day and Veterans Day have also seen good attendance. We are hoping to ask for a part-time Administrative Assistant in the future for Veterans Services. Our VSO needs more assistance with scheduling and claims so more outreach can be done to find veterans who are in need and entitled to benefits. Town of Reading 54 FY 2025 Budget FY25 Budget Summary (Continued) Town MeetingTown Manager Community ServicesFY22 ActualFY23 ActualFY24 BUDGETFY25 BudgetChangeChange Community Svcs Director$ 94,683$ 89,830$ 97,950$ 106,700$ 8,7508.9% Elder/Human Services$ 198,245 $ 214,949$ 306,550 $ 284,884$ (21,666)-7.1% Recreation$ 111,309 $ 83,863$ 125,500 $ 132,700$ 7,2005.7% Veteran's Services$ 1,209$ 63,545$ 67,800$ 70,200 $ 2,4003.5% Comm Services Wages$ 405,446 $ 452,187$ 597,800 $ 594,484$ (3,316)-0.6% Elder/Human Svcs Administrator$ 71,625$ 81,710$ 79,175$ 82,000 $ 2,8253.6% Senior Center Coordinator$ 11,797$ 35,378$ 57,650$ 58,300 $ 650 1.1% Elder/Human Svcs Clerk$ - $ -$ 47,000$ 48,600 $ 1,6003.4% Van Drivers$ 49,680$ 52,358$ 77,200$ 78,100 $ 900 1.2% Nurse Advocate$ 71,185$ 73,567$ 76,650$ 79,400 $ 2,7503.6% Senior Case Manager$ 58,037$ 59,860$ 63,700$ 66,000 $ 2,3003.6% Overtime$ 313$ -$ 1,000$ 1,000$ -0.0% Buyback$ 1,057$ -$ - $ -$ -0.0% Grants/Offsets$ (65,448)$ (87,924) $ (95,825)$ (128,516) $ (32,691)34.1% Elder/Human Service Wages$ 198,245 $ 214,949$ 306,550 $ 284,884$ (21,666)-7.1% Recreation Administrator$ 67,836$ 58,441$ 87,100$ 91,900 $ 4,8005.5% Recreation Coordinator$ 36,984$ 23,614$ 60,400$ 62,800 $ 2,4004.0% Overtime$ - $ -$ - $ -$ -0.0% Grants/Offsets$ - $ -$ (22,000)$ (22,000)$ -0.0% Buyback$ 6,488$ 1,808 $ - $ -$ -0.0% Recreation Wages$ 111,309 $ 83,863$ 125,500 $ 132,700$ 7,2005.7% Veteran's Service Officer$ 1,209$ 63,545$ 67,800$ 70,200 $ 2,4003.5% Veteran's Service Wages$ 1,209$ 63,545$ 67,800$ 70,200 $ 2,4003.5% Town MeetingTown Manager Community ServicesFY22 ActualFY23 ActualFY24 BUDGETFY25 BudgetChangeChange Elder/Human Services$ 22,368$ 6,950 $ 50,000$ 50,000 $ -0.0% Recreation (Revolving Fund)$ - $ -$ - $ -$ -0.0% Veteran's Services$ 119,555 $ 88,338$ 147,000 $ 147,000$ -0.0% Comm Services Expenses$ 141,923 $ 95,288$ 197,000 $ 197,000$ -0.0% Community Organizations$ 5,250$ -$ 7,000$ -$ (7,000)-100.0% Meal Delivery$ 7,226$ 63 $ 11,000$ 11,000 $ -0.0% Programs$ 2,889$ 2,419 $ 13,000$ 13,000 $ -0.0% Volunteer Support$ 588$ -$ 1,500$ 1,500$ -0.0% Other$ 6,415$ 4,468 $ 17,500$ 24,500 $ 7,00040.0% Elder/Human Service Expenses$ 22,368$ 6,950 $ 50,000$ 50,000 $ -0.0% Recreation (Revolving Fund)$ - $ -$ - $ -$ -0.0% Recreation Expenses$ - $ -$ - $ -$ -0.0% Veteran's$ 119,555 $ 88,338$ 147,000 $ 147,000$ -0.0% Veteran's Expenses$ 119,555 $ 88,338$ 147,000 $ 147,000$ -0.0% Town of Reading 55 FY 2025 Budget Recreation Division Division Overview The mission of Reading Recreation is to provide the community with year-round recreational activities. The Division believes programs should be broad-based to meet the recreational needs of all segments of the population. The Recreation Division must continually strive to update and modify programs to meet the communitys needs. As Readings participation in and awareness of local recreational programs increase, so do expectations. The Recreation Division strives to be ready to anticipate and adapt to theseexpectations. Due to the increased activities and participants each year, the need for a full-time Recreation Coordinatoris,as always, a top priority for the division. We are asking for the Recreation Coordinator continue to be full-time and off-set by the ARPA grant. Division Activities Programming for all agesincluding sports, enrichment, special events, etc. Field & Amplified Use Permitting Parks & Fields Planning and Projects Liaison to the Recreation Committee & Friends of Reading Recreation Scholarship Awards Division Highlights 6,500 Program Registrants forcalendar year 2023 4,374Ages 0-10 1,101 Ages 11-20 216 Ages 21-40 503 Ages 41-60 306 Ages 61+ Continued Park & Playground Improvements including construction of BirchMeadow Design Phase I, Memorial Park Playground Improvement and Sturges Park Court Resurfacing Community Engagement Downtown Trick or Treat, Town Day, Beer Gardens Turns back proceeds from revenue generated by RecreationRevolving Fund Town of Reading56FY 2025 Budget Elder & Human Services Division Division Overview Reading Elder and Human Services offers a variety of programs and services to Reading residents of all ages. In one year, with only a full staff as of March of 2023, Elder & Human Services has spent 20% of the allotted ARPA Grant Funding with a thought-out projected plan for the remaining funds including the much-needed feasibility study. Popular new Elder Services programs include Coach bus trips, Wellness Wednesdays, Lunch & Learns, and off-site special Events. The center plans to improve accessibility in FY25, continue with expanded programming, and work on a feasibility study for a new Senior Center/Community Center. The staff is dedicated to assisting all residents in the community to live active, healthy lives. In addition, as the division enrollment grows, the need for additional space and staff should be a necessary pre-planned factor. We are asking that the Senior Coordinator continue to be full- time and off-set by the ARPA grant. Division Activities Programming Offerings in health, enrichment, exercise, events, trips, etc. Van Rides Blood Pressure & Flu Clinics Memory Caf é Reading Response (Lifeline, Medical Transportation, Adult Day Health) Hoarding Task Force Adopt a Family Homebound Holiday Meals Reading Response - Lifeline Services & Transportation Knox Box Program Bereavement Group Round Table Discussions with Police & Fire Collaboration with schools, food pantry, doctors, hospitals, short-term rehabs, VNAs, Mystic Valley Elder Services Home Visits & Informational Roadshows EHS Health Fair Referrals for healthcare & financial assistance (fuel assistance & SNAP Liaison to COA Town of Reading 57 FY 2025 Budget Division Highlights Total Enrollments/Interactions at the center 28,075 (1/1/2023 to 10/31/2023) 14,811 Program/Event Registrations 3,044 Rides (not including Medical rides with ATS) 381 Large Bus TripsRegistrations Continued to offerARPA Funded Programs Wellness Wednesdays, Lunch & Learns, Day Trips Explorednewoff-site opportunities for programming including holding a large event at Hillview in September that received over 100 participants. Continued to use other off-site restaurants for the Memory Caf é and continued to hold Wellness Wednesdays at the Library. Town of Reading58FY 2025 Budget Veterans Services Division Overview The priority of the Veterans' Services Office is to aid and assist all veterans, their widows or spouses, and/or their dependent children, in the Town of Reading through the Massachusetts Department of Veterans Services, with short or long-term medical assistance, financial aid, assistance with state applications for veterans' benefits, and administration of veteran's benefits provided by the U.S. Department of Veterans' Affairs. The mission is to support the Veterans residing in Reading by identifying veterans and their families in need of service and providing information and access to the services for which they are eligible under the law. Our current VSO, William Valliere, has been here since June of 2022. He is an accredited agent through Veterans Affairs which means he can process the claims on his own before sending to Boston to review. This enables him to help more Veterans in a timely manner and allows for more relationship building within the community. Will is hoping to reach more veterans in Reading. Chapter 115 benefits are a crucial part of the VSO role, that must be worked on every day to ensure the Town receives its proper turnback of State funding in the amount of 75%. He has also reached out to nearby communities to inquire about their staff for Veterans Services. He has found that many towns are regionalized but have multiple VSOs and a full-time assistant to help. Also, right next door in Wilmington there is a VSO and two full-time assistants to help file benefits. In the future, we hope to be able to add a part-time Administrative Assistant for our VSO to allow appropriate support for our Reading Veterans and to reach more Veterans who are in need of assistance. Division Activities Discharge copies and requests for replacement Chapter 115, a public assistance program, to eligible veterans and dependents State annuity acquisition VA Healthcare applicant assistance Military awards and medals State bonus acquisition Tax exemptions Veterans license plates Homeless veteran referrals Town of Reading 59 FY 2025 Budget Chelsea Soldiers Home Employment initiatives Grave markers Burial in a National or State Veterans Cemetery Disability for service-connected or non-service connected disability G.I. Life Insurance VA Home Loans VA Educational Assistance VA Death Pensions Monthly Scuttlebutt Meet-ups and/or off-site trips Division Highlights Assisted 300 Veterans this year Memorial Day and Veterans Day Ceremonies A new lighted flagpole is donated, installed and dedicated at Memorial Park in honor of nd 2 Lt. TJ McGrath on Veterans Day Boulder moved from Salem Street to the new flagpole at Memorial that honors fallen Veterans from WWI. Boulder rededicated on Veterans Day. Scuttlebutt continues to be well-attended. Town of Reading 60 FY 2025 Budget Public Safety Department Overview Public Safety is comprised of three separate departments: Public Health Fire and Emergency Management Police o Coalition for Prevention & Support o Dispatch Town Meeting votes these budgets as one bottom line each for wages and for expenses. FY25 Budget Summary Combined FY25 budgets show a 4.1% increase. Most of this increase is related to changes to wages per bargaining agreements. Town MeetingTown Manager DepartmentFY22 ActualFY23 ActualFY24 BUDGETFY25 BudgetChange Public Health$ 319,051 $ 378,422$ 434,125$ 457,0005.3% Fire/EMS$ 5,668,333$ 5,671,339 $ 6,136,176 $ 6,390,732 4.1% Police$ 5,724,064$ 6,328,665 $ 6,426,525 $ 6,704,835 4.3% Coalition$ 186,121 $ 298,753$ 313,550$ 299,350-4.5% Dispatch$ 750,773 $ 600,531$ 723,250$ 759,5005.0% DEPARTMENT TOTAL$ 12,648,343 $ 13,277,710$ 14,033,626$ 14,611,4174.1% Town of Reading 61 FY 2025 Budget Line J91 FY25 Budget Public Safety Wages Town MeetingTown Manager DepartmentFY22 ActualFY23 ActualFY24 BUDGETFY25 BudgetChange Public Health$ 228,411 $ 279,625$ 321,125$ 349,5008.8% Fire/EMS$ 5,493,032$ 5,463,688 $ 5,927,275 $ 6,179,536 4.3% Police$ 5,443,660$ 6,022,430 $ 6,101,025 $ 6,379,335 4.6% Coalition$ 144,946 $ 235,213$ 248,800$ 257,6003.5% Dispatch $ 728,609 $ 564,483$ 684,250$ 720,5005.3% DEPARTMENT WAGES$ 12,038,659 $ 12,565,439$ 13,282,475$ 13,886,4714.5% Line J92 FY25 Budget Public Safety Expenses Town MeetingTown Manager DepartmentFY22 ActualFY23 ActualFY24 BUDGETFY25 BudgetChange Public Health$ 90,640 $ 98,797 $ 113,000$ 107,500-4.9% Fire/EMS$ 175,300 $ 207,652$ 208,901$ 211,1961.1% Police$ 280,404 $ 306,235$ 325,500$ 325,5000.0% Coalition$ 41,176$ 63,540 $ 64,750 $ 41,750 -35.5% Dispatch$ 22,164$ 36,047 $ 39,000 $ 39,000 0.0% DEPARTMENT EXPENSES$ 609,684 $ 712,271$ 751,151$ 724,946-3.5% Town of Reading 62 FY 2025 Budget Public Health Department Overview The towns investment in the Public Health department in the past few years has contributed immensely to the success of the department and great health outcomes for our community in general. With competent leadership and an effective workforce, our department will continue to maximize opportunities to improve public health within the Town of Reading. We will continue to build our public health capacity and ensure that we continue to meet the needs of our residents and the people we serve. Department Activities We are working to build a strong and coordinated collaboration with community partners, as well as other departments within our town government, to ensure that our public health programs are effective. Our schools, places of worship, businesses, nonprofits, and health professionals are all partners who have a vital interest and role in maintaining a healthy Reading community. We will continue to improve our collaboration with emergency management, local officials, healthcare, and community partners to plan for and respond to emergency situations, disasters, health hazards, disease outbreaks and bioterrorism threats that can dramatically impact the health of our community. FY25 Budget Summary The departments FY25 budget is increased by 5.3% compared to last year. This is primarily due to scheduled step increases and cost of living adjustments. Town of Reading 63 FY 2025 Budget FY25 Budget Summary (Continued) Town MeetingTown Manager Public HealthFY22 ActualFY23 ActualFY24 BUDGETFY25 BudgetChange Health Director$ 102,546 $ 118,190$ 121,500$ 134,40010.6% Health Agent$ - $ -$ -$ -0.0% Health Inspectors$ 38,517$ 65,243 $ 68,250 $ 70,700 3.6% Health Nurse$ 85,183$ 63,159 $ 74,875 $ 77,500 3.5% Support Staff$ - $ 34,404 $ 57,600 $ 66,500 15.5% Overtime$ 875$ 438 $ 1,000$ 2,500150.0% Health Buyback$ 3,389$ 291 $ -$ -0.0% Health Grants/Offsets$ (2,100) $ (2,100)$ (2,100)$ (2,100)0.0% Health Services Wages$ 228,411 $ 279,625$ 321,125$ 349,5008.8% Mosquito Control$ 44,050$ 44,050 $ 46,000 $ 46,000 0.0% Animal Disposal$ 1,650$ 3,525$ 10,000 $ 5,000-50.0% Regional Animal Control$ 10,725$ 25,000 $ 25,000 $ 25,000 Professional Services$ 29,948$ 20,944 $ 28,500 $ 26,500 -7.0% Health Other$ 4,267$ 5,278$ 3,500$ 5,00042.9% Health Expenses$ 90,640$ 98,797 $ 113,000$ 107,500-4.9% Town of Reading 64 FY 2025 Budget Fire/Emergency Medical Services Department Overview The Reading Fire Department is responsible for: fire suppression, fire prevention, the emergency medical system, and emergency management. The Fire Department is also responsible for coordinating and applying for all reimbursements for State and Federal disaster declarations. The department offers Advanced Life Support (ALS) as a benefit to the residents of the community. The department is organized into four groups that each work two 24-hour shifts every eight days. Each day the on-duty shift staffs two engines, a ladder truck, and an ambulance. Each group is supervised by a Captain who is the shift commander. Captains are responsible for responding to emergencies, delivering services, training, scheduling, equipment maintenance, and routine fire prevention duties. Each group has two Lieutenants and they are assigned one to each fire station. Lieutenants are responsible to provide supervision of the fire stations, respond to emergencies, deliver services, training, and oversee equipment maintenance and routine fire prevention duties. Department Highlights Key Performance Data 2021 2022 2023 Total Emergency Responses 4,248 4,456 4,602 Emergency Medical Responses 2,238 2366 2543 Fire and Emergency Responses 2,010 2,090 2,059 Mutual Aid Provided ~278 ~289 ~304 Mutual Aid Received ~264 ~316 ~357 Fire Inspections 900 1000 728 Permits Issued 1,007 901 762 Training Hours 1,214 2240 672 Permit Fees Received (Fiscal Year) $24,735 $20,610 $20,400 Ambulance Revenue Received (Fiscal Year) $737,534 $801,966 $984,900 ~Vehicle responses Town of Reading 65 FY 2025 Budget Grants in Progress: $4,381 SAFE. This is a state program that provides funding to allow us to deliver fire safety instruction to children. $2,277 Senior SAFE. This is a state program that provides funding to allow us to deliver fire safety instruction and assistance to our elderly population. $14,110 FY 2024 Firefighter Safety Equipment Grant. This is a state program that will provide funding for Safety equipment for Firefighters. We will use the grant to provide protective clothing for Firefighters. $6,500 FFY 2023 Emergency Management Planning Grant. This grant will provide funding to purchase equipment to respond to Lithium-ion battery fires in vehicles. Emergency Management Reimbursement: $418,191 Federal Reimbursement for Towns Response to COVID-19. last request for federal reimbursement for allowable costs incurred in responding to the COVID-19 pandemic has been approved by FEMA. This reimbursement brings the total COVID-19 reimbursement received from FEMA to $501,772 and this does not include CARES Funding or stimulus funding. FY25 Budget Summary The departments FY25 budget has increased 4.1% compared to last year. There are no changes in the number of personnel. The expense budget has increased 1.1% and wages are up 4.3%. The increase to wages is driven by the implementation of the pay and class study, and union personnel moving through the step system in accordance with the collective bargaining agreement. Overall, expenses are up slightly. The only requested change is a $2,300 increase to the Ambulance Service Line item. This request is driven by increases to our EMS Region III assessment, the service contract for our stretchers, stair chair and CPR compression device and the service contract for our EMS high fidelity simulation manikins. Currently, the department has 52 full-time positions, and this number has not changed. Our requested budget consists of a Chief, Assistant Chief, one support staff, five Captains, eight Lieutenants, thirty-six Privates, and one support staff position shared with the Police department. One firefighter also works after hours as a part-time Fire Alarm Technician. In FY 24 we will have seven Firefighters leave the Department. Four Firefighters will retire, two have transferred to another Department and one has resigned. The need to hire and train replacement personnel has pressured overtime due to new hires going through a long initial academy process. Town of Reading 66 FY 2025 Budget Our initiative to promote 4 additional Lieutenants and place the shift commander in a car has been successful. It has improved our day-to-day operations and strengthened our response to larger incidents. This program allows our shift commander to focus on an emergency incident when required and provides the flexibility for this supervisor to respond throughout the community. This model has increased the safety for the public and our personnel. Town MeetingTown Manager FY22 ActualFY23 ActualFY24 BUDGETFY25 BudgetChange Fire Chief$ 178,778 $ 184,743$ 203,000$ 212,5004.7% Assistant Fire Chief$ 140,166 $ 127,826$ 150,000$ 177,40018.3% EMS Director$ 12,814$ 12,548 $ 12,500 $ 12,500 0.0% Support Staff$ 88,650$ 91,567 $ 96,775 $ 100,2003.5% Fire Alarm$ 11,128$ 7,901$ 20,000 $ 20,000 0.0% Captains$ 636,727 $ 662,757$ 685,000$ 723,0005.5% Lieutenants $ 478,333 $ 441,555$ 525,000$ 951,00081.1% Firefighters $ 3,187,104$ 3,456,319 $ 3,710,000 $ 3,457,936 -6.8% Grant Offset$ (63,451)$ -$ -$ -0.0% Overtime$ 732,781 $ 464,068$ 525,000$ 525,0000.0% Buyback$ 90,003$ 14,403 $ -$ -0.0% FIRE / EMS WAGES $ 5,493,032$ 5,463,688 $ 5,927,275 $ 6,179,536 4.3% Town MeetingTown Manager FY22 ActualFY23 ActualFY24 BUDGETFY25 BudgetChange ALS Medical Supplies $ 55,428$ 53,116 $ 60,000 $ 60,000 0.0% Ambulance Services$ 13,029$ 24,708 $ 25,705 $ 28,000 8.9% Billing Services$ 29,970$ 38,374 $ 37,000 $ 37,000 0.0% Supplies and Equipment$ 2,191$ 2,391$ 3,500$ 3,5000.0% Equipment Maintenance$ 8,915$ 16,052 $ 17,000 $ 17,000 0.0% Miscellaneous$ 1,773$ 2,095$ 2,000$ 2,0000.0% Office Supplies and Equipment$ 436$ 418 $ 1,000$ 1,0000.0% Professional Development$ 15,362$ 16,740 $ 15,500 $ 15,500 0.0% Uniforms and Clothing$ 48,196$ 53,758 $ 47,196 $ 47,196 0.0% FIRE /EMS EXPENSES $ 175,300 $ 207,652$ 208,901$ 211,1961.1% Town of Reading 67 FY 2025 Budget Police Department Overview The Reading Police Department is committed to providing the highest level of public safety and service to the residents, businesses, and visitors within the community. The department is empowered to enforce the laws of the Commonwealth of Massachusetts and the Bylaws of the Town of Reading to ensure that the peace and tranquility of our neighborhoods are maintained, and that crime and the fear of crime are reduced. The department emphasizes and values integrity, honesty, impartiality, and professionalism from our members to create an environment that values difference and fosters fairness and flexibility in our approach to achieving our mission of safety. The department encourages citizen input and interaction that will assist us in developing sound and sustainable partnerships between the community and the police force. Working together we can enhance the quality of life for everyone within the town. Department Highlights Remain active on social media, 9,700 followers on Facebook and 2,051 on Instagram. The Department ran two RAD (Womens Self-Defense) classes, a Citizens Police Academy Course, Seniors Dinner, and lunchroom takeover at all the elementary schools, and bicycle helmet citation program. The Department continues to be very active in training. FY25 Budget Summary The departments FY25 budget has increased 4.0% compared to last year, encompassing Police, Dispatch, and the Coalition. We are at full staffing* with 46 sworn officers, (we do have to make a promotion to the rank of sergeant, and we have a new outreach coordinator starting in January). We have 2 officers finishing their Field Training in early December. We are fully staffed with 11 civilian dispatchers; one dispatcher is currently in training. We have three Coalition Staff members, three Administrative Staff, a Parking Enforcement Officer, and 15 per- diem school crossing guards. Town of Reading 68 FY 2025 Budget FY25 Budget Police Wages Town MeetingTown Manager FY22 ActualFY23 ActualFY24 BUDGETFY25 BudgetChange Police Chief$ 192,576 $ 200,132$ 210,000$ 218,6004.1% Deputy Police Chief$ 148,848 $ 158,847$ 178,000$ 177,200-0.4% Police Support Staff$ 155,049 $ 162,545$ 170,600$ 176,6003.5% Parking Enforcement$ 7,305$ 33,993 $ 45,925 $ 47,500 3.4% Animal Control$ - $ -$ -$ -0.0% Crossing Guards$ 120,989 $ 119,814$ 182,000$ 182,0000.0% Lieutenants$ 558,478 $ 642,336$ 600,000$ 650,0008.3% Sergeants$ 845,195 $ 834,250$ 1,050,000 $ 1,078,935 2.8% Patrol Officers$ 1,908,949$ 2,406,454 $ 2,440,000 $ 2,600,000 6.6% Detectives$ 814,671 $ 722,125$ 762,000$ 786,0003.1% Training$ 72,139$ 82,404 $ 45,000 $ 45,000 0.0% Overtime$ 527,895 $ 509,707$ 415,000$ 415,0000.0% Fitness Stipend$ - $ -$ -$ -0.0% Cell Monitors$ - $ -$ 2,500$ 2,5000.0% Buyback$ 91,565$ 149,823$ -$ -0.0% POLICE WAGES $ 5,443,660$ 6,022,430 $ 6,101,025 $ 6,379,335 4.6% FY25 Budget Police Expenses Town MeetingTown Manager FY22 ActualFY23 ActualFY24 BUDGETFY25 BudgetChange Police Cruisers$ 97,290$ 124,000$ 135,000$ 135,0000.0% Supplies and Equipment$ 48,100$ 38,123 $ 37,000 $ 37,000 0.0% Equipment Maintenance$ 21,806$ 35,860 $ 40,000 $ 40,000 0.0% Miscellaneous$ 7,035$ 3,672$ 8,500$ 8,5000.0% Office Supplies, Equipment$ 39,391$ 35,465 $ 24,500 $ 24,500 0.0% Professional Development$ 53,451$ 47,195 $ 58,500 $ 58,500 0.0% Uniforms and Clothing$ 13,331$ 21,922 $ 22,000 $ 22,000 0.0% POLICE EXPENSES $ 280,404 $ 306,235$ 325,500$ 325,5000.0% Town of Reading 69 FY 2025 Budget Coalition for Prevention and Support Department Overview The Reading Coalition for Prevention and Support (formerly RCASA) mobilizes community partners and residents to build collaborative approaches and to reduce youth substance abuse. RCASA was dissolved after expiration of the Federal grant, and the Director appointed interested parties to continue the work. An independent community non-profit will form within the next two years. The Coalition promotes a healthy community environment using a strategic prevention framework to ensure that everyone who lives, works, or goes to school in Reading can enjoy an optimum quality of life. FY25 Budget Summary The Coalition budget is reduced -4.5% for FY25, as recent past increases to both a staff position and outsourced mental health services are maintained. Staff includes a Director, an Outreach Coordinator, and a Public Safety Clinician. The Director oversees fiscal management, public relations, community planning, training, coalition communication, data collection, dissemination, reports, and program evaluation. The Outreach Coordinator disseminates educational information to individuals and groups. The Clinician meets with residents and students for brief therapeutic support and follows up on mental health calls for service. Town MeetingTown Manager FY22 ActualFY23 ActualFY24 BUDGETFY25 BudgetChange Coalition Director$ 93,083$ 96,485 $ 102,450$ 106,1003.6% Clinician & Outreach$ 61,862$ 138,727$ 146,350$ 151,5003.5% Grant Offsets$ (10,000)$ -$ -$ -0.0% COALITION WAGES $ 144,946 $ 235,213$ 248,800$ 257,6003.5% Mental Health Services$ 30,000$ 30,000 $ 30,000 $ 30,000 0.0% Programs$ 7,426$ 29,886 $ 31,000 $ 8,000-74.2% Supplies$ 3,250$ 3,531$ 3,250$ 3,2500.0% Professional Development$ 500$ 123 $ 500 $ 500 0.0% Grant Offsets$ - $ -$ -$ -0.0% COALITION EXPENSES $ 41,176$ 63,540 $ 64,750 $ 41,750 -35.5% Town of Reading 70 FY 2025 Budget Dispatch Dispatch Overview Dispatch provides outstanding Emergency Medical Dispatch, communications, and coordination for the community and first responders, 24 hours a day, 365 days a year. Dispatch is located in the Police department but provides 911 Call Management for both Police and Fire/EMS, and as needed for regional emergencies. FY25 Budget Summary The Dispatch budget is up by 5.0% compared to last year. The Dispatch Center is staffed with ten civilian Telecommunicators and one civilian Head Dispatcher who oversees the administration of the division and works several shifts per week as a Telecommunicator. In addition to Town funding, $65,000 in 911 grant funds are used to offset existing wages. This grant is not guaranteed and can be discontinued at any time but continues to increase with the use of cell phones. Town MeetingTown Manager FY22 ActualFY23 ActualFY24 BUDGETFY25 BudgetChange Head Public Safety Dispatcher$ 83,133$ 85,916 $ 89,250 $ 92,400 3.5% Public Safety Dispatchers$ 496,707 $ 542,836$ 600,000$ 633,1005.5% Overtime$ 145,646 $ 124,573$ 60,000 $ 60,000 0.0% Buyback$ 3,123$ 1,058$ -$ -0.0% E911 Grant Support$ - $ (189,899) $ (65,000)$ (65,000)0.0% DISPATCHER WAGES $ 728,609 $ 564,483$ 684,250$ 720,5005.3% Supplies and Equipment$ 443$ -$ -$ -0.0% Equipment Maintenance$ 14,211$ 22,151 $ 23,500 $ 23,500 0.0% Technology$ 5,415$ 2,381$ 7,000$ 7,0000.0% Professional Devleopment$ 1,058$ 5,057$ 6,000$ 6,0000.0% Uniforms and Clothing$ 1,038$ 6,459$ 2,500$ 2,5000.0% DISPATCHER EXPENSES $ 22,164$ 36,047 $ 39,000 $ 39,000 0.0% Town of Reading 71 FY 2025 Budget Finance Department Department Overview The Finance Department maintains timely and accurate financial records on all financial activities of the Town. The Finance Department also administers internal financial controls; facilitates the evaluation of the Towns financial condition; ensures that Town services are delivered in compliance with Massachusetts General Laws that govern municipal finance; and safeguards the financial assets of the Town. The Town Accountant also serves as the Chief Financial Officer and department head. FY25 Budget Summary The Finance Departments budget increased by 3.9% compared to the previous year. Wages are +4.2% while staffing remains consistent with prior years. The Finance Department staff will receive one step ranging between 2.35%-2.50% and a 1.25% COLA. In FY25, the Assistant Town Accountant and Assistant Treasurer positions are going up slightly more than the standard increase as these positions are proposed to be re-graded due to increased responsibilities. The Assistant CFO/Treasurer salary is going up 10.7% due to increased responsibilities related to budget creation and being a backup to the CFO. Expenses are +2.1%; most expense line items are level funded to the prior year except for the Regional Assessor contract that is projected up by 5.1% in FY25. Town MeetingTown Manager DivisionsFY22 ActualFY23 ActualFY24 BUDGETFY25 BudgetChangeChange Accounting$ 317,940 $ 339,928$ 384,950 $ 397,400$ 12,4503.2% Assessor$ 161,010 $ 148,399$ 188,300 $ 194,800$ 6,500 3.5% Finance$ 442,246 $ 507,929$ 561,150 $ 585,950$ 24,8004.4% Department Total$ 921,195 $ 996,256$ 1,134,400$ 1,178,150 $ 43,7503.9% Town of Reading 72 FY 2025 Budget Department Highlights Provides support to Town, School, and Light departments. 1,300 employees paid each payroll biweekly; 9,000 quarterly property tax billing; 24,000 yearly bills - motor vehicle excise billing; 26,000 invoices processed and paid per year; 129,000 cash receipts processed per year. Line I91 FY25 Finance Wages Town MeetingTown Manager DivisionsFY22 ActualFY23 ActualFY24 BUDGETFY25 BudgetChangeChange Accounting$ 313,410 $ 337,290$ 379,250 $ 391,700$ 12,4503.3% Assessor$ 69,976$ 72,055$ 75,300$ 77,900 $ 2,600 3.5% Finance$ 405,034 $ 458,157$ 510,700 $ 535,900$ 25,2004.9% Department Wages$ 788,421 $ 867,502$ 965,250 $ 1,005,500 $ 40,2504.2% Line I92 FY25 Finance Expenses Town MeetingTown Manager DivisionsFY22 ActualFY23 ActualFY24 BUDGETFY25 BudgetChangeChange Accounting$ 4,530$ 2,638 $ 5,700$ 5,700$ -0.0% Assessor$ 91,034$ 76,344$ 113,000 $ 116,900$ 3,900 3.5% Finance$ 37,211$ 49,772$ 50,450$ 50,050 $ (400) -0.8% Department Expenses$ 132,774 $ 128,755$ 169,150 $ 172,650$ 3,500 2.1% Town of Reading 73 FY 2025 Budget Accounting Division Division Overview This division is under the direction of the CFO/Town Accountant and is responsible for maintaining financial records for the Town, Schools, and Light Department. Accounting ensures that all financial transactions comply with legal requirements and are correctly recorded on a timely basis. The Accounting Division oversees bills paid by the Town, provides timely and accurate financial reporting services to Town Departments and other key stakeholders, and manages the Towns accounting system to conform to GAAP and comply with Massachusetts General Laws and Regulations. Division Activities Met all reporting requirements {for Massachusetts DLS and Massachusetts DOR} Collaborated with the Chief Assessor on the setting of the annual tax rate set by the DOR. Prepared audit deliverables; maintained clean audit opinion from auditors. Provided budget oversight and assistance. Quarterly updates provided to the Select Board. 26,000 payments processed for Town, School, and RMLD. Review and update department policies. Town MeetingTown Manager FY22 ActualFY23 ActualFY24 BUDGETFY25 BudgetChangeChange CFO/Town Accountant$ 126,401 $ 136,912$ 153,850 $ 159,200$ 5,350 3.5% Asst. Town Accountant$ 74,020$ 77,883$ 90,150$ 94,200 $ 4,050 4.5% Support Staff$ 110,329 $ 119,555$ 127,250 $ 130,300$ 3,050 2.4% Budget Stipend$ - $ -$ 5,000$ 5,000$ -0.0% Overtime$ 2,661$ 1,360 $ 3,000$ 3,000$ -0.0% Buyback$ - $ 1,579 $ - $ -$ -0.0% Division Wages$ 313,410 $ 337,290$ 379,250 $ 391,700$ 12,4503.3% Prof. Development$ 4,300$ 2,638 $ 4,900$ 4,900$ -0.0% Office Supplies$ 230$ -$ 800$ 800 $ -0.0% Division Expenses$ 4,530$ 2,638 $ 5,700$ 5,700$ -0.0% Town of Reading 74 FY 2025 Budget Assessing Division Division Overview The Assessment Division is obligated under law to assess all property at its full and fair market value as of January 1 of each year for taxation. This process is accomplished by maintaining and administrating all property tax data records. In addition, the department also administers motor vehicle excise tax, real and personal taxes and tax abatements, and all statutory tax exemptions as allowed by law. Property assessment is the first step in tax revenue collection for the Town of Reading. The Assessment Divisions function is to provide for the fair and equitable assessment of all taxable real and personal property. A three-member Board of Assessors sets policy for this division. Mission Statement: The mission of the Reading Assessment Division is to provide fiscal stability by promptly, fairly, and equitably determining the valuation of all real and personal property located in the Town of Reading. Division Activities Advertised and administered the Senior Tax Relief program without additional staffing. Collaborated with the CFO/Town Accountant on the certification and setting of the annual tax rate. Administration of Statutory and Local Property Tax Exemptions. Provided online access to our property record database. Conducted a state-mandated interim revaluation of all properties. Reviewed and adjusted properties to reflect updated market conditions. Completed a revaluation of all personal property accounts and canvassed the town for new accounts. Maintained and updated all real estate and personal property tax records. Increase public awareness of exemptions through public meetings. Updated existing tax maps. Conducted ongoing sales verification. Implemented new and efficient office policies and procedures as required. Town of Reading 75 FY 2025 Budget FY25 Budget Summary Town MeetingTown Manager FY22 ActualFY23 ActualFY24 BUDGETFY25 BudgetChangeChange Assistant Assessor$ 69,976$ 72,055$ 75,300$ 77,900 $ 2,600 3.5% Division Wages$ 69,976$ 72,055$ 75,300$ 77,900 $ 2,600 3.5% Regional Assessor$ 72,279$ 65,712$ 87,500$ 92,000 $ 4,500 5.1% Revaluation$ - $ -$ - $ -$ -0.0% Appraisals/Inspections$ 15,860$ 8,180 $ 17,500$ 17,000 $ (500) -2.9% Prof. Development$ 2,009$ 1,984 $ 3,800$ 3,800$ -0.0% Supplies&Mileage$ 885$ 468$ 1,700$ 1,600$ (100) -5.9% Division Expenses$ 91,034$ 76,344$ 110,500 $ 114,400$ 3,900 3.5% Town of Reading 76 FY 2025 Budget General Finance Division Division Overview Collections collect all taxes and other charges (including water/sewer/stormwater 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. Payroll for the Town, School, and RMLD departments are all processed in-house through this division. Division Activities AAA bond rating Cash management for Town/School, RMLD, and Retirement Processed biweekly payroll for approximately 1,300 employees 129,000 payments received and processed Compilation of Treasury Procedure Manual Debt management and issuance Town of Reading 77 FY 2025 Budget FY25 Budget Summary Town MeetingTown Manager FY22 ActualFY23 ActualFY24 BUDGETFY25 BudgetChangeChange Treasurer/Asst. CFO$ 96,581$ 115,990$ 118,900 $ 131,600$ 12,70010.7% Assistant Treasurer$ 70,989$ 75,371$ 86,500$ 90,000 $ 3,500 4.0% Collector$ 77,964$ 82,430$ 93,400$ 96,500 $ 3,100 3.3% Support Staff$ 153,222 $ 172,795$ 206,400 $ 212,300$ 5,900 2.9% Asst Treasurer Stipend$ - $ 3,115 $ 3,000$ 3,000$ -0.0% Overtime$ - $ -$ 2,500$ 2,500$ -0.0% Buyback$ 6,278$ 8,456 $ - $ -$ -0.0% Division Wages$ 405,034 $ 458,157$ 510,700 $ 535,900$ 25,2004.9% Printing Services$ 14,981$ 14,156$ 17,500$ 17,500 $ -0.0% Banking Services$ 7,082$ 5,043 $ 12,000$ 11,600 $ (400) -3.3% Tax Title Services$ 7,572$ 20,905$ 8,500$ 8,500$ -0.0% Prof. Development$ 2,544$ 3,026 $ 6,150$ 6,150$ -0.0% Office Supplies$ 5,032$ 6,643 $ 6,300$ 6,300$ -0.0% Division Expenses$ 37,211$ 49,772$ 50,450$ 50,050 $ (400) -0.8% Town of Reading 78 FY 2025 Budget Department of Public Works Department Overview The Public Works Department is responsible for all endeavors relating to planning, designing, operating, maintaining, and managing public ways, parklands, open space, public grounds, town cemeteries, water distribution systems, sewer collection systems, and the collection and disposal of solid waste. The Department also provides engineering support services and motor equipment maintenance services to all town and school departments. The Department of Public Works consists of several divisions: administration, engineering, highway and equipment maintenance, stormwater (not the enterprise fund), parks and cemetery and forestry. The Department also includes three Enterprise Funds (Water, Sewer and Storm Water). FY25 Budget Summary The Department of Public Works FY25 budget increased by 3.6%. Full-time staffing positions remain unchanged. Attraction and retention of employees continues to be an ongoing struggle. Some projects were delayed due to supply chain issues, while others experienced budget increases due to the shortages. Department Highlights Received grants from several agencies including: MassDEP: Sustainable Materials Recovery Program: $5460. Earmark: Laurel Hill Gravestone Restoration: $35K. Earmark: Laurel Hill Wall Restoration: $25K. MassDOT: Local Bottleneck Reduction: $309K. MassDOT: Complete Streets (Auburn St and Parkview Rd sidewalks): $500K. MassDOT: Safe Routes to Schools (Oakland Rd safety improvements): $2.2M. MIIA: FY-24 Risk Management: $9500. Town of Reading 79 FY 2025 Budget Maintained: 111 miles of water main. 7890 residential, 236 commercial and 71 municipal water connections. 75 miles of traffic markings. 80 acres of grass and 16 tennis/basketball courts. 3,000 catch basins. 70 miles of the Towns drainage pipes. 12 sewer pump stations. Additional items of Interest: Tree City USA for the 38th consecutive year. Planted 131 shade trees. 172 trees trimmed. 134 trees removed (25 Ash trees). 301 hangers identified through windshield survey. 22,721 cars visited the Compost Center. 20,000 Holiday Lighting bulbs. Over 200 Dig Safe markouts. 200+ repairs/services for Town/School vehicles. Completed annual road paving: 3.1 miles of roads resurfaced. Completed Sturges Sewer Pump Station. Completed Downtown Water main Improvements. Completed NPDES Annual Permit. Completed MWRA Phase 12 Sewer Improvements. FY24 BUDGETFY25 BUDGETFY24-25FY24-25 FY22 ActualFY23 ActualTown MeetingTown Manager$ Change% Change Administration$ 457,096 $ 451,417$ 484,250 $ 486,400 $ 2,1500.4% Engineering$ 500,952 $ 672,400$ 542,750 $ 558,700 $ 15,950 2.9% Highway & Equipment$ 1,531,072$ 1,647,900 $ 1,746,700$ 1,846,300$ 99,600 5.7% Storm Water (Genl Fund)$ 135,165 $ 114,563$ 172,975 $ 177,300 $ 4,3252.5% Forestry*$ 604,441 $ 321,037$ 415,600 $ 454,300 $ 38,700 9.3% Parks & Cemetery*$ 262,821 $ 562,262$ 685,025 $ 712,100 $ 27,075 4.0% DPW OPERATIONS TOTALS$ 3,491,546$ 3,769,579 $ 4,047,300$ 4,235,100$ 187,8004.6% Snow/Ice$ 844,416 $ 701,708$ 675,000 $ 675,000 $ -0.0% Traffic/Street Lighting$ 105,034 $ 101,476$ 135,000 $ 135,000 $ -0.0% Rubbish & Recycling$ 1,834,569$ 1,887,204 $ 2,034,250$ 2,091,278$ 57,028 2.8% SNOW/LIGHT/RUBBISH TOTALS$ 2,784,020$ 2,690,388 $ 2,844,250$ 2,901,278$ 57,028 2.0% DEPARTMENT TOTALS$ 6,275,565$ 6,459,967 $ 6,891,550$ 7,136,378$ 244,8283.6% *change in grouping from previous years Town of Reading 80 FY 2025 Budget Line K91 FY25 Public Works Wages FY24 BUDGETFY25 BUDGETFY24-25FY24-25 FY22 ActualFY23 ActualTown MeetingTown Manager$ Change% Change Administration$ 409,689 $ 432,079$ 465,750 $ 467,900 $ 2,1500.5% Engineering$ 467,521 $ 484,583$ 488,750 $ 504,700 $ 15,950 3.3% Highway & Equipment$ 858,290 $ 889,825$ 992,000 $ 1,031,500$ 39,500 4.0% Storm Water (GenlFd)$ 132,412 $ 112,387$ 169,975 $ 174,300 $ 4,3252.5% Forestry*$ 545,293 $ 256,589$ 345,600 $ 382,300 $ 36,700 10.6% Parks & Cemetery*$ 243,415 $ 519,059$ 634,525 $ 659,000 $ 24,475 3.9% DPW OPERATIONS WAGES$ 2,656,620$ 2,694,522 $ 3,096,600$ 3,219,700$ 123,1004.0% Snow/Ice$ 233,218 $ 177,325$ 130,000 $ 130,000 $ -0.0% Traffic/Street Lighting$ - $ -$ - $ - $ -0.0% Rubbish & Recycling$ - $ -$ - $ - $ -0.0% SNOW/LIGHT/RUBBISH WAGES$ 233,218 $ 177,325$ 130,000 $ 130,000 $ -0.0% DEPARTMENT WAGES$ 2,889,838$ 2,871,847 $ 3,226,600$ 3,349,700$ 123,1003.8% *change in grouping from previous years Line K92 FY25 Public Works Expenses FY24 BUDGETFY25 BUDGETFY24-25FY24-25 FY22 ActualFY23 ActualTown MeetingTown Manager$ Change% Change Administration$ 47,407$ 19,339 $ 18,500$ 18,500$ -0.0% Engineering$ 33,431$ 187,818$ 54,000$ 54,000$ -0.0% Highway & Equipment$ 672,782 $ 758,074$ 754,700 $ 814,800 $ 60,100 8.0% Storm Water (GenlFd)$ 2,753$ 2,177$ 3,000$ 3,000$ -0.0% Forestry*$ 59,147$ 64,448 $ 70,000$ 72,000$ 2,0002.9% Parks & Cemetery*$ 19,405$ 43,203 $ 50,500$ 53,100$ 2,6005.1% DPW OPERATIONS EXPENSES$ 834,925 $ 1,075,058 $ 950,700 $ 1,015,400$ 64,700 6.8% Snow/Ice$ 611,199 $ 524,383$ 545,000 $ 545,000 $ -0.0% Traffic/Street Lighting$ 105,034 $ 101,476$ 135,000 $ 135,000 $ -0.0% Rubbish & Recycling$ 1,834,569$ 1,887,204 $ 2,034,250$ 2,091,278$ 57,028 2.8% SNOW/LIGHT/RUBBISH EXP.$ 2,550,802$ 2,513,063 $ 2,714,250$ 2,771,278$ 57,028 2.1% DEPARTMENT EXPENSES$ 3,385,727$ 3,588,121 $ 3,664,950$ 3,786,678$ 121,7283.3% *change in grouping from previous years Town of Reading 81 FY 2025 Budget Line K93 Snow & Ice; Line K94 Traffic/Street Lighting; Line K95 Rubbish & Recycling Snow and Ice Funding is level-funded and is meant to fund below the average year since, by law, funding can never be reduced in future years; this is the only budget line where deficit spending is allowed by law during difficult years; and overfunding would be an opportunity cost for other needs. Traffic and Street Lighting costs are level-funded. The Town continues to work with RMLD on improvements in efficiency. Rubbish Disposal costs are in an upheaval due to the pandemic and related factors. The town signed a five-year contract with Covanta that expires June 30, 2025. In FY25, there is a +3% annual charge. Rubbish and Recycling collection continues to enjoy a ten-year contract (approved by Town Meeting) at a +3% annual charge. The overall Rubbish and Recycling budget increased 2.8% for FY25, as some funds were moved to the Health Department to fund sharps recycling. This topic is causing serious harm in other communities as the industry consolidates in the face of economic upheaval. In FY23, Republic Services purchased our rubbish and recycling vendor (JRM). Republic Services will take over the current contract that expires on June 30, 2026. Leaf collections are part of the contract, and significantly reduce resident trips to the compost center. Town of Reading 82 FY 2025 Budget Line K93 Snow & Ice; Line K94 Traffic/Street Lighting; Line K95 Rubbish & Recycling (Continued) FY24 BUDGETFY25 BUDGETFY24-25FY24-25 FY22 ActualFY23 ActualTown MeetingTown Manager$ Change% Change Snow and Ice Regular Wages$ 34,342$ 28,746 $ 30,000$ 30,000$ -0.0% Snow and Ice Overtime$ 198,876 $ 148,579$ 100,000 $ 100,000 $ -0.0% SNOW AND ICE WAGES$ 233,218 $ 177,325$ 130,000 $ 130,000 $ -0.0% Snow / Ice Plowing & Hauling $ 196,541 $ 79,527 $ 215,000 $ 215,000 $ -0.0% Snow / Ice Supplies/Equip.$ 315,056 $ 329,533$ 250,000 $ 250,000 $ -0.0% Snow / Ice Fuel$ 68,413$ 71,826 $ 45,000$ 45,000$ -0.0% Snow & Ice Meal Tickets $ 10,098$ 8,997$ 10,000$ 10,000$ -0.0% Snow / Ice Police Details $ 6,092$ -$ 10,000$ 10,000$ -0.0% Street Sweeping $ 15,000$ 34,500 $ 15,000$ 15,000$ -0.0% SNOW AND ICE EXPENSES$ 611,199 $ 524,383$ 545,000 $ 545,000 $ -0.0% SNOW AND ICE$ 844,416 $ 701,708$ 675,000 $ 675,000 $ -0.0% Traffic Light Electricity $ 5,091$ 5,405$ 10,000$ 10,000$ -0.0% Streetlight Electricity $ 99,054$ 95,647 $ 105,000 $ 105,000 $ -0.0% Street Light Maint. & Repair $ 889$ 424 $ 20,000$ 20,000$ -0.0% TRAFFIC/STR LIGHT$ 105,034 $ 101,476$ 135,000 $ 135,000 $ -0.0% Rubbish Collection$ 783,600 $ 863,049$ 915,000 $ 942,450 $ 27,450 3.0% Solid Waste Disposal$ 673,809 $ 639,553$ 694,250 $ 715,078 $ 20,828 3.0% Curbside Recycling $ 335,568 $ 346,380$ 345,000 $ 355,350 $ 10,350 3.0% Misc. Recycling $ 41,592$ 38,223 $ 80,000$ 78,400$ (1,600)-2.0% RUBBISH/RECYCLING$ 1,834,569$ 1,887,204 $ 2,034,250$ 2,091,278$ 57,028 2.8% Town of Reading 83 FY 2025 Budget DPW Administration Division Overview The Administration Division is responsible for DPW payroll, invoice payment, cemetery administration, engineering support services, DPW dispatch, water conservation rebate program, quarterly newsletters to residents, spring and fall mailers for recycling events. Division Activities Three Household Hazardous Waste collection days Two events for paper shredding, rigid plastic and metals pickup Five Town-wide leaf pickups Styrofoam and electronics recycling program Water Conservation Program WasteZero (Simple Recycling Program) Black Earth Composting Program Quarterly newsletters to residents Spring and Fall mailer to residents Mattress Recycling Program FY25 Budget Summary Staffing remains unchanged. Expenses are level-funded. Town of Reading 84 FY 2025 Budget FY25 Budget Summary (Continued) FY24 BUDGETFY25 BUDGETFY24-25FY24-25 DPW AdministrationFY22 ActualFY23 ActualTown MeetingTown Manager$ Change% Change DPW Director$ 134,457 $ 138,694$ 145,850 $ 137,100 $ (8,750)-6.0% Assistant DPW Director$ 106,807 $ 110,157$ 117,600 $ 122,100 $ 4,5003.8% Support Staff$ 168,304 $ 182,979$ 200,300 $ 206,700 $ 6,4003.2% Overtime$ 121$ 248 $ 2,000$ 2,000$ -0.0% Buyback$ - $ -$ - $ - $ -0.0% DIVISION WAGES$ 409,689 $ 432,079$ 465,750 $ 467,900 $ 2,1500.5% Advertising$ 1,279$ 5,459$ 2,500$ 2,500$ -0.0% Supplies and Equipment$ 37,926$ 11,287 $ 8,000$ 8,000$ -0.0% Professional Development$ 8,202$ 2,593$ 8,000$ 8,000$ -0.0% DIVISION EXPENSES$ 47,407$ 19,339 $ 18,500$ 18,500$ -0.0% Town of Reading 85 FY 2025 Budget Engineering Division Division Overview The Engineering division is responsible for: the preparation of plans, specifications, estimates, survey layout, inspection and supervision of town construction projects; review of site plans for accuracy/conformance with subdivision regulations; review of Conservation submittals; upkeep of all traffic markings/signals; issuance/compliance of utility, street opening, and Jackies law permits and Dig Safe mark outs. FY25 Budget Summary Staffing remains unchanged. Increases in wages follow contractual obligations. Expenses were level-funded. Division Activities Annual Road Paving; Approximately 3.1 miles of roadway resurfaced Line Painting NPDES Annual Permit FY24 BUDGETFY25 BUDGETFY24-25FY24-25 EngineeringFY22 ActualFY23 ActualTown MeetingTown Manager$ Change% Change Town Engineer$ 115,331 $ 119,424$ 125,000 $ 129,600 $ 4,6003.7% Senior/Civil Engineers$ 261,075 $ 263,139$ 268,150 $ 276,200 $ 8,0503.0% Field Tech/Surveyor$ 80,559$ 81,518 $ 83,100$ 86,400$ 3,3004.0% Overtime$ 10,556$ 9,068$ 12,500$ 12,500$ -0.0% Buyback$ - $ 11,434 $ - $ - $ -0.0% DIVISION WAGES$ 467,521 $ 484,583$ 488,750 $ 504,700 $ 15,950 3.3% Traffic Control Repairs $ 11,697$ 16,571 $ 25,000$ 25,000$ -0.0% Professional Services$ 2,785$ 156,300$ 3,000$ 3,000$ -0.0% Supplies and Equipment$ 9,624$ 7,447$ 14,000$ 14,000$ -0.0% Police Details$ 9,326$ 7,500$ 12,000$ 12,000$ -0.0% DIVISION EXPENSES$ 33,431$ 187,818$ 54,000$ 54,000$ -0.0% Town of Reading 86 FY 2025 Budget Highway Division Division Overview The Highway Division is responsible for street maintenance, catch basin repair, roadside cutting, sidewalks, street signs, and potholes. This Division also repairs and services over 200 pieces of equipment for Town and School departments. Division Activities Annual springtime street sweeping, signage, and tree lawn repair Repairs and cleaning of over 3,000 catch basins Roadside cutting Sidewalk/curbing maintenance and installation Pothole repair Repairs and services for over 200 pieces of equipment town-wide Oversight of rubbish and recycling FY25 Budget Summary While staffing levels remain unchanged, salaries are increasing due to contractual obligations. Gravel crushing, equipment maintenance and fuel expenses were all increased. Town of Reading 87 FY 2025 Budget FY25 Budget Summary (Continued) FY24 BUDGETFY25 BUDGETFY24-25FY24-25 Highway & EquipmentFY22 ActualFY23 ActualTown MeetingTown Manager$ Change% Change Highway/St. Water Supervisor$ 71,130$ 75,012 $ 78,000$ 81,100$ 3,1004.0% Managing/Working Foreperson$ 178,976 $ 180,407$ 206,650 $ 216,300 $ 9,6504.7% Senior/Junior Operators$ 264,410 $ 225,940$ 349,500 $ 360,400 $ 10,900 3.1% Laborers$ 21,119$ 111,622$ - $ - $ -0.0% Mechanics$ 236,163 $ 215,006$ 276,850 $ 292,700 $ 15,850 5.7% Seasonal Staff$ 1,293$ 512 $ 6,000$ 6,000$ -0.0% Overtime/On Call$ 85,006$ 76,717 $ 75,000$ 75,000$ -0.0% Buyback$ 192$ 4,609$ - $ - $ -0.0% DIVISION WAGES$ 858,290 $ 889,825$ 992,000 $ 1,031,500$ 39,500 4.0% Equipment Parts & Maint.$ 237,456 $ 253,163$ 225,000 $ 235,000 $ 10,000 4.4% Outsourced Repairs$ 139,116 $ 133,558$ 150,000 $ 150,000 $ -0.0% Fuel$ 164,420 $ 213,515$ 190,000 $ 230,000 $ 40,000 21.1% Line Painting$ 46,930$ 65,000 $ 90,000$ 90,000$ -0.0% Road and Sidewalk Repairs$ 36,155$ 46,552 $ 45,000$ 55,000$ 10,000 22.2% Supplies and Equipment$ 21,003$ 22,616 $ 24,000$ 24,000$ -0.0% Outsourced Services$ 3,713$ 2,790$ 10,000$ 10,000$ -0.0% Police Details$ 19,257$ 15,449 $ 16,000$ 16,000$ -0.0% Utilities/Licenses$ 4,732$ 5,431$ 4,700$ 4,800$ 100 2.1% DIVISION EXPENSES$ 672,782 $ 758,074$ 754,700 $ 814,800 $ 60,100 8.0% Town of Reading 88 FY 2025 Budget Storm Water Division Division Overview This division contains all the storm water related work that the Town was doing before the creation of the Enterprise Fund. FY25 Budget Summary Note that both the Supervisor position, a Foreperson position, and a Mechanics position are shared with the Highway division. Staffing levels remain unchanged, salaries are increasing due to contractual obligations. Expenses are level-funded. Division Activities Please see the Storm Water Enterprise Fund for a complete summary of work done in this area. FY24 BUDGETFY25 BUDGETFY24-25FY24-25 Storm Water (GF)FY22 ActualFY23 ActualTown MeetingTown Manager$ Change% Change Highway/St. Water Supervisor$ 18,230$ 18,767 $ 19,550$ 20,300$ 750 3.8% Managing/Working Foreperson$ 14,720$ 15,017 $ 15,300$ 16,200$ 900 5.9% Senior/Junior Operators$ 85,049$ 64,390 $ 67,725$ 71,800$ 4,0756.0% Laborers$ - $ -$ 51,800$ 49,800$ (2,000)-3.9% Mechanics$ 5,263$ 6,551$ 7,100$ 7,700$ 600 8.5% On Call$ 1,200$ 1,800$ - $ - $ -0.0% Overtime$ 7,950$ 5,597$ 8,500$ 8,500$ -0.0% Buyback$ - $ 265 $ - $ - $ -0.0% DIVISION WAGES$ 132,412 $ 112,387$ 169,975 $ 174,300 $ 4,3252.5% Supplies and Equipment$ 2,753$ 2,177$ 3,000$ 3,000$ -0.0% DIVISION EXPENSES$ 2,753$ 2,177$ 3,000$ 3,000$ -0.0% Town of Reading 89 FY 2025 Budget Forestry Division Division Overview The forestry division is responsible for maintaining all trees on public grounds and within the public right-of-way along streets and easements and assists Conservation with tree maintenance in various resource areas. Division Activities Oversight of all Town trees: Planting, trimming, removal. In 2023, 131 trees were planted by Town staff as street trees and in parks, schools, and cemeteries. There were 172 trees trimmed, and 134 tree removals (25 Ash Trees). Division is responsible for Holiday lighting in the Town Common (over 20,000 bulbs). FY25 Budget Summary Staffing remains unchanged. Increases in wages follow contractual obligations. There was a slight increase in stump/brush disposal. Town of Reading 90 FY 2025 Budget FY25 Budget Summary (Continued) FY24 BUDGETFY25 BUDGETFY24-25FY24-25 Forestry*FY22 ActualFY23 ActualTown MeetingTown Manager$ Change% Change Pks./Frst. Cem. Supervisor$ 46,450$ 48,262 $ 50,250$ 52,200$ 1,9503.9% Managing/Working Foreperson$ 132,615 $ 103,893$ 148,150 $ 162,000 $ 13,850 9.3% Senior/Junior Opers/Tr. Clmbr.$ 262,487 $ 68,131 $ 122,700 $ 143,600 $ 20,900 17.0% Laborers$ 10,034$ -$ - $ - $ -0.0% Seasonal Staff$ 56,908$ 18,657 $ - $ - $ -0.0% Overtime/On Call$ 36,799$ 17,113 $ 24,500$ 24,500$ -0.0% Buyback$ - $ 533 $ - $ - $ -0.0% DIVISION WAGES$ 545,293 $ 256,589$ 345,600 $ 382,300 $ 36,700 10.6% Supplies and Equipment$ 12,991$ 14,287 $ 13,500$ 13,500$ -0.0% Prof. Svc. and Repairs$ 14,400$ 15,517 $ 22,000$ 22,000$ -0.0% Shade Trees$ 14,856$ 17,959 $ 16,000$ 16,000$ -0.0% Stump/Brush Disposal$ 6,500$ 7,500$ 10,000$ 12,000$ 2,00020.0% Police Details$ 7,870$ 7,000$ 7,000$ 7,000$ -0.0% Utilities/Licenses$ 2,531$ 2,184$ 1,500$ 1,500$ -0.0% Revolving Fund Support$ - $ -$ - $ - $ -0.0% DIVISION EXPENSES$ 59,147$ 64,448 $ 70,000$ 72,000$ 2,0002.9% Town of Reading 91 FY 2025 Budget Parks/Cemetery Division Division Overview The Parks/Cemetery Division operates four town-owned cemeteries, along with various Parks, which consist of 80 acres of grassed area throughout town, 16 tennis and basketball courts, 11 tot lots, 6 skating rinks, and 13 ballfields. Division Activities Funeral Arrangements (15,940 total burials); 107 Interments; 40 Lot sales Grounds maintenance (51 acres) Set Markers/Set foundations for headstones Record keeping Assist with Memorial Day preparations Oversight of the Compost Center FY25 Budget Summary The Supervisor position is shared between Parks/Cemetery and Forestry. The Managing Foreperson and the Working Foreperson positions are shared between Parks and Cemetery. A Veterans Trust Fund supports annual flowers for Memorial Day. Trust fund support also pays a portion of seasonal wages. Town of Reading 92 FY 2025 Budget FY25 Budget Summary (Continued) FY24 BUDGETFY25 BUDGETFY24-25FY24-25 Parks/Cemetery*FY22 ActualFY23 ActualTown MeetingTown Manager$ Change% Change Pks./Frst. Cem. Supervisor$ 46,487$ 48,318 $ 50,200$ 52,200$ 2,0004.0% Managing/Working Foreperson$ 77,293$ 142,114$ 148,200 $ 157,900 $ 9,7006.5% Senior/Junior Opers/Tr. Clmbr.$ 103,598 $ 276,564$ 405,325 $ 417,600 $ 12,275 3.0% Laborers$ 76,297$ 132,515$ 51,800$ 52,300$ 500 1.0% Seasonal Staff$ 5,197$ 12,986 $ 61,500$ 61,500$ -0.0% Overtime$ 33,580$ 46,563 $ 37,500$ 37,500$ -0.0% Buyback$ 964$ -$ - $ - $ -0.0% Revolving Fund Support$ (100,000)$ (140,000) $ (120,000)$ (120,000)$ -0.0% DIVISION WAGES$ 243,415 $ 519,059$ 634,525 $ 659,000 $ 24,475 3.9% Supplies and Equipment$ 12,611$ 31,563 $ 33,600$ 34,600$ 1,0003.0% Repairs$ 15,390$ 19,247 $ 20,000$ 21,000$ 1,0005.0% Lot Repurchase$ - $ -$ 400$ 400$ -0.0% Fuel$ 580$ 1,130$ 500$ 500$ -0.0% Utilities/Licenses$ 8,528$ 8,614$ 10,500$ 10,600$ 100 1.0% Veterans Flowers$ 1,561$ 2,650$ 2,500$ 3,000$ 500 20.0% Trust/Revolving Fund Support$ (19,264)$ (20,000)$ (17,000)$ (17,000)$ -0.0% DIVISION EXPENSES$ 19,405$ 43,203 $ 50,500$ 53,100$ 2,6005.1% *Parks moved in with Cemetery Town of Reading 93 FY 2025 Budget Reading Public Library Department Overview FY25 is the fifth year in the Librarys 5-year strategic plan. The plan, available at readingpl.org, has three areas of focus: Customer Convenience and Accessibility Community Learning and Engagement, The Library as Space and Place The strategic plan foundations are the Librarys Vision, Mission, and Core Values: Vision Evolving together to strengthen communication, equity, collaboration, and learning. Mission The Reading Public Library is a center and resource for learning and civic engagement. We provide a place and platform of, by, and for the people who can benefit as individuals as well as contribute to the well-being of the community. Core Values Education: To help all people reach their full potential. Equity: So that all people can participate justly and fully in all dimensions of their individual and community identities. Access: For all people to learn and participate in both civic and community life by providing unbiased pathways and reducing systemic barriers. Accountability: When individuals are responsible for their words and actions and take shared ownership for overcoming challenges, celebrating successes, and ensuring a just community. Town of Reading 94 FY 2025 Budget FY25 Budget Summary (+3.6%) The Board of Trustees recommends an overall increase of 3.6.% in salaries and expenses. The primary drivers for this budget: Employee retention through Step + 1.25% COLA increase for non-union salaries. Maintaining certification and eligibility for State Aid FY24 BUDGETFY25 BUDGETFY24-25FY24-25 DivisionsFY22 ActualFY23 ActualTown MeetingTown Manager$ Change% Change Administration$ 736,910 $ 837,326$ 853,825 $ 895,300 $ 41,475 4.9% Public Services$ 644,077 $ 647,902$ 714,900 $ 779,400 $ 64,500 9.0% Collection Services$ 472,281 $ 488,426$ 536,300 $ 506,450 $ (29,850)-5.6% LIBRARY TOTALS$ 1,853,268$ 1,973,654 $ 2,105,025$ 2,181,150$ 76,125 3.6% Department Highlights In FY23, the Library was open 52 weeks for 3,078 hours. This includes 64 hours a week from October to May and 60 hours from June through September. Including staffing the half-day on Sundays, the Library averages 25 FTE. These dedicated employees provide in-person services at four public desks across three floors of a 38,000 SF building. Additional services include reference and research support and basic instruction for onsite and virtual services and collections. The Library averages over 13,000 visitors monthly. In addition to being a welcoming space for studying, work, and leisure reading, visitors attended over 500 programs in FY23. These programs ranged from intimate one-to-one genealogy sessions to large community cultural events including the annual MLK, Jr. Day celebration and the third annual Juneteenth Freedom Festival. The Library provides physical and online resources for individuals of all ages, abilities, and interests. This includes reading, watching, and listening to content in various media, including print, downloads, and streaming. Other virtual learning services include free online tutoring, standardized and professional certification test preparation, and language learning. In FY23, the physical and digital collections had over half a million uses, 345,244 physical circulations, and 159,022 electronic content interactions. Town of Reading 95 FY 2025 Budget Library Wages L91 (+3.3%) and Library Expenses L92 (+4.9%) FY24 BUDGETFY25 BUDGETFY24-25FY24-25 FY22 ActualFY23 ActualTown MeetingTown Manager$ Change% Change Administration$ 370,548 $ 437,876$ 446,950 $ 468,400 $ 21,450 4.8% Public Services$ 644,077 $ 647,902$ 714,900 $ 779,400 $ 64,500 9.0% Collection Services$ 472,281 $ 488,426$ 536,300 $ 506,450 $ (29,850)-5.6% LIBRARY WAGES$ 1,486,906$ 1,574,204 $ 1,698,150$ 1,754,250$ 56,100 3.3% Administration$ 366,362 $ 399,450$ 406,875 $ 426,900 $ 20,025 4.9% Public Services$ - $ -$ - $ - $ -0.0% Collection Services$ - $ -$ - $ - $ -0.0% LIBRARY EXPENSES$ 366,362 $ 399,450$ 406,875 $ 426,900 $ 20,025 4.9% Salaries account for 81% of the Library budget. Our employees are our greatest asset, and the FY25 salary budget request includes a Step plus the 1.25% COLA. The overall salary increase is 3.45%. All Library staff are non-union. Most expenses for FY24 were cut or level-funded with a net increase of less than 2%. FY25 expenses will increase by 4.9% and return some expense lines to FY23 levels. Additionally, in FY23 the Library spent roughly $11,500 on new community and cultural programming which was offset by $4,000 in grants. The FY25 program budget increases the program line from $4000 to $10,500 to help keep pace with the net cost of this expanded programming. Town of Reading 96 FY 2025 Budget Administration Division The Administration Division is responsible for the overall management, finance, communications, and strategic planning functions of the Library. This budget reflects the Office of Equity as part of the Administration Division. The Office of Equity is an inward and outward- facing position that works with Town departments and the Reading community to foster a culture of diversity, belonging, and inclusion. SALARIES (+4.8%) The Administration budget includes expected step increases and adjustments for the Administrative Assistant and the Director for Equity. FY24 BUDGETFY25 BUDGETFY24-25FY24-25 FY22 ActualFY23 ActualTown MeetingTown Manager$ Change% Change Library Director $ 112,232 $ 116,315$ 121,400 $ 126,000 $ 4,6003.8% Library Assistant Director $ 79,460$ 82,352 $ 90,950$ 94,300$ 3,3503.7% Dir of Equity & Social Justice$ 25,859$ 78,813 $ 85,100$ 92,300$ 7,2008.5% Communications Specialist$ 40,327$ 41,784 $ 43,375$ 44,900$ 1,5253.5% Support Staff$ 77,597$ 93,902 $ 96,125$ 100,900 $ 4,7755.0% Library Substitutes $ 16,352$ 23,010 $ 10,000$ 10,000$ -0.0% Sick/Vacation Buyback $ 18,721$ 1,700$ - $ - $ -0.0% ADMINISTRATION WAGES$ 370,548 $ 437,876$ 446,950 $ 468,400 $ 21,450 4.8% EXPENSES (+4.9%) This expense budget corrects for cuts made in FY24, increases programming funds, and includes a materials budget that meets the minimum for state certification. FY24 BUDGETFY25 BUDGETFY24-25FY24-25 FY22 ActualFY23 ActualTown MeetingTown Manager$ Change% Change Library Materials $ 253,784 $ 263,370$ 273,675 $ 283,900 $ 10,225 3.7% Equipment Contract/Repair $ 16,274$ 18,330 $ 22,000$ 23,000$ 1,0004.5% Software License & Support$ 62,754$ 67,334 $ 69,200$ 70,500$ 1,3001.9% Technology Supplies $ 8,142$ 10,313 $ 11,000$ 11,000$ -0.0% General Supplies$ 10,629$ 13,081 $ 13,000$ 14,000$ 1,0007.7% Professional Development$ 11,828$ 17,016 $ 14,000$ 14,000$ -0.0% Library Programs $ 2,951$ 10,006 $ 4,000$ 10,500$ 6,500162.5% LIBRARY EXPENSES$ 366,362 $ 399,450$ 406,875 $ 426,900 $ 20,025 4.9% Town of Reading 97 FY 2025 Budget Public Services Division The Public Services Division is responsible for all Library programs and services. Programs include budgeting, planning, and implementing classes, lectures, meetups, and special events for all ages. Services include research, readers advisory, one-to-one instruction, technology assistance, homebound services, and support for Reading Public Schools. The 9.8% increase is due to transferring one position from Collection Services to Public Services. Without that transfer, the net change would increase by 2.1%. FY24 BUDGETFY25 BUDGETFY24-25FY24-25 FY22 ActualFY23 ActualTown MeetingTown Manager$ Change% Change Public Services Division Head$ 77,852 $ 80,747 $ 85,100 $ 84,100 $ (1,000)-1.2% Librarian II$ 137,255 $ 132,821$ 148,800 $ 148,700 $ (100)-0.1% Librarian$ 403,132 $ 408,204$ 448,100 $ 463,900 $ 15,800 3.5% Support Staff$ - $ -$ - $ 49,700$ 49,700 0.0% Sunday Hours$ 25,838$ 26,129 $ 32,900$ 33,000$ 100 0.3% 9.0% PUBLIC SERVICES WAGES$ 644,077 $ 647,902$ 714,900 $ 779,400 $ 64,500 Collection Services Division The Collection Services Division is responsible for the acquisition of and access to all materials. Materials include all forms of physical and digital items that are borrowed, streamed, or downloaded. Acquisitions include budgeting, purchasing, licensing, and payment for all materials. Access includes processing, cataloging, patron account management, interlibrary loan services, and all aspects of circulation control. The reduction (-5.4%) of this salary budget reflects the transfer of one position to Public Services. Without that transfer, the net change would be an increase of 3.7% FY24 BUDGETFY25 BUDGETFY24-25FY24-25 FY22 ActualFY23 ActualTown MeetingTown Manager$ Change% Change Collection Services Division Head$ 84,322$ 87,402 $ 91,200$ 94,500$ 3,3003.6% Librarian II$ 66,965$ 58,908 $ 73,500$ 76,100$ 2,6003.5% Librarian I$ 64,623$ 31,046 $ - $ - $ -0.0% Support Staff$ 248,227 $ 298,222$ 358,350 $ 322,600 $ (35,750)-10.0% Sunday Hours$ 8,145$ 12,848 $ 13,250$ 13,250$ -0.0% COLLECTION SERVICES WAGES$ 472,281 $ 488,426$ 536,300 $ 506,450 $ (29,850)-5.6% Town of Reading 98 FY 2025 Budget Facilities Department Department Overview The Facilities Department supports the Town's Educational and Municipal Government functions through the quality-driven delivery of Facilities Services in a timely and cost-effective manner, along with exceptional customer service. Facilities staff members strive to maintain an efficient, safe, clean, attractive, and inviting environment for all public buildings. The Facilities Department also provides the necessary services to facilitate building use for internal and external users. The Core budget includes all systems, equipment, and large-scale operational needs common to all buildings; the Town and School Buildings budgets contain items unique to those facilities. Department Preventative Maintenance Program (17) buildings: Service fire extinguisher/suppression systems; exit signs and emergency lighting; provide monthly pest control services (336) Exhaust Fans - Serviced annually (299) Unit Ventilators - Serviced three times/year (55) Roof Top Equipment - Serviced 2-3 times/year (41) Boilers - Serviced annually (12) Elevator and Lift Service - Serviced monthly (11) In and outside Grease Traps - Serviced annually (9) Emergency Generators - Serviced twice per year (2) Acid Waste Tanks - Serviced annually (13) buildings: Sprinkler/Fire - Serviced annually (15) buildings: Fire Alarm - Serviced three times/year Town of Reading 99 FY 2025 Budget FY25 Budget Summary Town Meeting votes on two lines directly: M91 for the total of Core Facilities and M92 for the total of Town Buildings. The School Building costs are part of the School Committee budget which is voted as one bottom line figure by Town Meeting. In FY25, Core Facilities budgets are showing an 8.7% increase (11.8% in energy expense and 4.9% Core Facilities Wages and Expenses) and Town Buildings a 2.4% increase. FY24 BUDGETFY25 BUDGETFY24-25FY24-25 FY22 ActualFY23 ActualTown MeetingTown Manager$ Change% Change Core Facilities (M91)$ 2,907,530$ 3,188,005 $ 3,633,780$ 3,948,760 $ 314,9808.7% Town Buildings (M92)$ 339,208 $ 360,532$ 369,650$ 378,450$ 8,8002.4% School Buildings see School Budget FACILITIES DEPT. TOTALS$ 3,246,738$ 3,548,537 $ 4,003,430$ 4,327,210 $ 323,7808.1% Core Facilities$ 664,021 $ 671,199$ 713,400$ 748,500$ 35,100 4.9% Town Buildings$ 244,107 $ 249,590$ 258,700$ 267,500$ 8,8003.4% School Buildings see School Budget FACILITIES DEPT. WAGES TOTAL$ 908,128 $ 920,789$ 972,100$ 1,016,000 $ 43,900 4.5% Core Facilities$ 2,243,509$ 2,516,806 $ 2,920,380$ 3,200,260 $ 279,8809.6% Town Buildings$ 95,102$ 110,942$ 110,950$ 110,950$ -0.0% School Buildings see School Budget FACILITIES DEPT. EXPENSES TOTALS$ 2,338,610$ 2,627,748 $ 3,031,330$ 3,311,210 $ 279,8809.2% Line M91: Core Facilities Wages FY24 BUDGETFY25 BUDGETFY24-25FY24-25 FY22 ActualFY23 ActualTown MeetingTown Manager$ Change% Change Facilities Director $ 145,389 $ 150,691$ 157,100$ 163,000$ 5,9003.8% Facilities Assistant Director $ 107,086 $ 110,977$ 118,050$ 122,500$ 4,4503.8% Facilites Support Staff$ 79,880$ 72,871 $ 75,950$ 78,700 $ 2,7503.6% Maintenance Staff$ 305,820 $ 314,860$ 326,000$ 348,000$ 22,000 6.7% Overtime$ 25,846$ 21,800 $ 36,300$ 36,300 $ -0.0% Buyback$ - $ -$ -$ -$ -0.0% CORE FACILITIES WAGES$ 664,021 $ 671,199$ 713,400$ 748,500$ 35,100 4.9% Town of Reading 100 FY 2025 Budget Expenses FY24 BUDGETFY25 BUDGETFY24-25FY24-25 FY22 ActualFY23 ActualTown MeetingTown Manager$ Change% Change Core Energy Expenses$ 1,360,557$ 1,492,898 $ 1,965,500$ 2,198,300 $ 232,80011.8% Core Maint. & Repairs$ 483,164 $ 588,562$ 415,100$ 445,120$ 30,020 7.2% Core HVAC Expenses$ 164,346 $ 107,698$ 221,500$ 238,560$ 17,060 7.7% Core Plumbing Expenses$ 34,525$ 41,540 $ 31,500$ 31,500 $ -0.0% Core Electrical Expenses$ 21,656$ 14,461 $ 44,500$ 44,500 $ -0.0% Core Elevator Expenses$ 49,826$ 49,223 $ 59,400$ 59,400 $ -0.0% Core Alarm Expenses$ 62,858$ 128,007$ 84,900$ 84,900 $ -0.0% Core Fire Equip. Expenses$ 6,098$ 4,825$ 35,000$ 35,000 $ -0.0% Core Pest Mgmt. Expenses$ 10,732$ 15,062 $ 14,280$ 14,280 $ -0.0% Core Misc$ 49,747$ 74,530 $ 48,700$ 48,700 $ -0.0% CORE FACILITIES EXPENSES$ 2,243,509$ 2,516,806 $ 2,920,380$ 3,200,260 $ 279,8809.6% Energy Budgets FY24 BUDGETFY25 BUDGETFY24-25FY24-25 FY22 ActualFY23 ActualTown MeetingTown Manager$ Change% Change School Bldg. Electricity$ 495,075 $ 526,859$ 801,600$ 820,200$ 18,600 2.3% Town Bldg. Electricity$ 181,673 $ 207,505$ 266,400$ 272,800$ 6,4002.4% Conservation-Electric$ 9,691$ 10,156 $ 12,000$ 12,000 $ -0.0% ELECTRICITY EXPENSES$ 686,439 $ 744,520$ 1,080,000$ 1,105,000 $ 25,000 2.3% School Bldg. Natural Gas$ 409,762 $ 426,873$ 509,080$ 661,804$ 152,72430.0% Town Bldg. Natural Gas$ 108,156 $ 112,716$ 166,920$ 216,996$ 50,076 30.0% NATURAL GAS EXPENSES$ 517,918 $ 539,589$ 676,000$ 878,800$ 202,80030.0% School Bldg. Wtr/Swr/Stwtr.$ 132,201 $ 179,648$ 175,450$ 179,700$ 4,2502.4% Town Bldg. Wtr/Swr/Stwtr.$ 24,000$ 29,141 $ 34,050$ 34,800 $ 750 2.2% W/S/SW EXPENSES$ 156,201 $ 208,789$ 209,500$ 214,500$ 5,0002.4% ENERGY EXPENSES TOTALS$ 1,360,557$ 1,492,898 $ 1,965,500$ 2,198,300 $ 232,80011.8% Town of Reading 101 FY 2025 Budget Line M92: Town Buildings Wages FY24 BUDGETFY25 BUDGETFY24-25FY24-25 Town BuildingsFY22 ActualFY23 ActualTown MeetingTown Manager$ Change% Change Custodians$ 215,195 $ 206,013$ 231,200$ 240,000$ 8,8003.8% Buyback$ - $ 12,496 $ -$ -$ -0.0% Overtime$ 28,912$ 31,081 $ 27,500$ 27,500 $ -0.0% TOWN BLDG. WAGES$ 244,107 $ 249,590$ 258,700$ 267,500$ 8,8003.4% Expenses FY24 BUDGETFY25 BUDGETFY24-25FY24-25 Town BuildingsFY22 ActualFY23 ActualTown MeetingTown Manager$ Change% Change Outsourced Cleaning Services$ 81,500$ 91,280 $ 93,725$ 93,725 $ -0.0% Building Supplies$ 876$ 288 $ 5,000 $ 5,000$ -0.0% Other$ 12,725$ 19,374 $ 12,225$ 12,225 $ -0.0% TOWN BLDG. EXPENSES$ 95,102$ 110,942$ 110,950$ 110,950$ -0.0% TOWN FACILITIES BUDGET$ 339,208 $ 360,532$ 369,650$ 378,450$ 8,8002.4% Town of Reading 102 FY 2025 Budget 2%!$).' 05",)# 3#(//,3 *´«¸ ΐǾ ΑΏΑΓ ȃ *´­¤ ΒΏǾ ΑΏΑΔ Town of Reading 103 FY 2025 Budget Contact Information website at www.reading.k12.ma.us Recommended Budget, please feel free to contact the Central Office Administration for assistance at 781-944-5800. Also, please reach out directly to the Superintendent or Director of Finance and Operations: Thomas Milaschewski, Ed.D. Derek Pinto, Ed.D. Superintendent of Schools Director of Finance and Operations 781-944-5800 781-670-2880 Thomas.Milaschewski@reading.k12.ma.us Derek.Pinto@reading.k12.ma.us Photo Credits With gratitude and appreciation, we recognize the work of the following Reading Memorial HIgh School (RMHS) Alicia Williams (Photographer, CordelePhotography.com) Town of Reading 104 FY 2025 Budget School Committee Members Thomas Wise, Chairperson Erin Gaffen, Vice Chairperson Shawn Brandt, School Committee Member Sarah McLaughlin, School Committee Member Carla Nazzaro, School Committee Member Charles Robinson, School Committee Member Superintendent of Schools Thomas Milaschewski, Ed.D. Reading Public Schools 82 Oakland Road Reading, Massachusetts Website: http://reading.k12.ma.us Town of Reading 105 FY 2025 Budget District Leadership Team Central Office Administrators Sarah Hardy, Ed.D., Assistant Superintendent for Learning & Teaching Derek Pinto, Ed.D., Director of Finance and Operations Michelle Roach, Human Resources Director Jennifer Stys, Ed.D., Assistant Superintendent for Student Services Other District Administrators Erin Burchill, Humanities Curriculum Coordinator Julian Carr, Network Manager Catherine Franzetti, Director of School Nutrition Kevin Gerstner, Facilities Manager Mary Giuliana, Director of Health Services Karen Hall, Multilingual Learner (MLL) Department Coordinator Joseph Huggins, Director of Facilities for Town and School Buildings Mary Anne Lynn, Interim STEM Curriculum Coordinator Kurtis Martin, METCO Director Christopher Nelson, Director of Extended Day, Drivers Education, and Adult and Community Education Kerry Wilcox, R.I.S.E. Preschool Director Allison Wright, Special Education Director Town of Reading 106 FY 2025 Budget School Administrators Reading Memorial High School Jessica Callanan, Principal Kadi Buckley, Assistant Principal Meredith Flanagan, Assistant Principal Jessica Theriault, Assistant Principal Thomas Zaya, Assistant Principal, Athletics & Extra-curricular Activities A.W. Coolidge Middle School Sarah Marchant, Principal Brienne Karow, Assistant Principal W.S. Parker Middle School Rochelle Rubino, Principal Jill Story, Assistant Principal Alice Barrows Elementary School Alissa Gallegos, Principal Annemarie Ring, Assistant Principal Birch Meadow Elementary School Stephen Burnham, Principal Lisa Azzarito, Assistant Principal Joshua Eaton Elementary School Caitlin Shelburne, Principal Jessica Swindell, Assistant Principal J.W. Killam Elementary School Lindsey Fulton, Principal Talia Hallett, Assistant Principal Wood End Elementary School Nicole Schwartz, Principal Jessica Hester, Assistant Principal RISE Preschool Kerry Wilcox, Director Town of Reading 107 FY 2025 Budget Table of Contents INTRODUCTORY SECTION 110 ....................................................................................................................................................... 111 .................................................................................................................................. 112 .............................................................................................. 113 Mission, Vision, Statement of Equity, and Portrait of a Graduate ............................................................................................ 113 Budget Development Process and Timeline ............................................................................................................................. 115 Budget Review: FY23 and FY24 Investments .......................................................................................................................... 117 FY25 Recommended Budget Investments ............................................................................................................................... 123 Major Focus Areas with No Impact to FY25 Recommended Budget ........................................................................................ 123 Funding Considerations for the Future ................................................................................................................................... 124 FY25 Recommended Budget Priorities .................................................................................................. 126 Preschool and Elementary Level Priorities: ........................................................................................................................... 126 Secondary and District Level Priorities: ................................................................................................................................ 127 FINANCIAL SECTION 128 FY25 Recommended Budget by Cost Center ............................................................................................... 130 Administration Cost Center Summary .................................................................................................................................. 133 Regular Day Cost Center Summary ....................................................................................................................................... 135 Special Education Cost Center Summary .............................................................................................................................. 137 School Facilities Cost Center Summary ................................................................................................................................. 140 District Wide Programs Summaries: ..................................................................................................................................... 142 OTHER FUNDING SOURCES 150 Offset Summary ........................................................................................................................................................................ 151 Town of Reading 108 FY 2025 Budget Special Revenue Funds ............................................................................................................................................................. 152 Federal and State Grants .......................................................................................................................................................... 154 Five-Year Capital Plan ............................................................................................................................................................... 156 APPENDICES 157 APPENDIX A: Cost Center Budget Detail and Information ........................................................................................................ 158 APPENDIX B: Student Enrollment ............................................................................................................................................. 170 APPENDIX C: District Organizational Structure ......................................................................................................................... 176 APPENDIX D: 2023-2024 School Improvement Plans ............................................................................................................... 180 APPENDIX E: Acronyms ............................................................................................................................................................. 181 Town of Reading 109 FY 2025 Budget INTRODUCTORY SECTION Town of Reading 110 FY 2025 Budget Message Dear Reading Community, As we present the recommended budget for FY25, we extend our deepest gratitude to each member of our community for their unwavering support of our schools. Your financial contributions, along with the invaluable time, energy, and advocacy, play a crucial role in shaping the success of our students. The commitment and pride that our Reading community exhibits towards public education are truly commendable, and on behalf of our district, I express sincere appreciation for your continuous support. In the upcoming fiscal year, the FY25 budget reflects strategic additions aimed at enhancing our special education department. We are pleased to announce the expansion of a district-wide speech/language pathologist role from 0.4 to 1.0 FTE (Full-Time Equivalent), along with the shift of a 0.5 FTE Special Education/LEAD (Language, Executive Functioning, Academics, Determination) teacher position at Joshua Eaton from a one-year role to a full-time position. These enhancements prioritize direct services to students, ensuring that their individual needs are met effectively. As we embark on FY25, we remain focused on leveraging the roles, programs, and initiatives introduced over the past two fiscal years to elevate student outcomes. Throughout this budget book, we delve into the impact of additions from FY23 and FY24, providing an update on their influence within our school communities. We are encouraged to report that these recent additions are already demonstrating a positive impact on our students and schools, particularly around the quality of teaching and learning in classrooms and overall student sense of belonging and connectedness. Our district is committed to optimizing the impact of every financial resource to bolster student outcomes. With your continued support, we are confident that these investments will cultivate an environment conducive to academic excellence and personal growth. In partnership for our students, Dr. Thomas Milaschewski, Superintendent Town of Reading 111 FY 2025 Budget In October 2023, the Finance Committee voted for a FY25 School Department budget guideline of 4.00%, over the community priority for Full-Day Kindergarten. It was added to increase the school base, and so as not to lose it as - reducing the Full-Day Kindergarten (FDK) tuition fee Offset, bringing the community one step closer to providing Universal Free FDK, and moving the cumulative School Department budget totals from $54,006,623 in FY24, to $56,310,811 in FY25; an increase of 4.27%. Town of Reading 112 FY 2025 Budget Developing a school district budget that effectively aligns resources to initiatives outlined within the district strategic plan requires collaborative discussion on how funds are spent. The Reading School Committee provided the following guidance to suppo with the following School Committee guidance: Sustain and meet contractual obligations Maintain ESSER (Elementary and Secondary Emergency Relief Fund) staffing Maintain the path towards Universal FDK Maintenance and expansion of Special Education investments Exploration of additional Tier II support Structural support for Reading Memorial High School (RMHS) leadership Implementation of recommendations from Secondary Math Pathways advisory committee Review of Middle School literacy curriculum Continue the expansion of RMHS Innovation Pathways Mission, Vision, Statement of Equity, and Portrait of a Graduate Mission of the Reading Public Schools Instilling a joy of learning and inspiring the innovative leaders of tomorrow. Vision of the Reading Public Schools It is the vision of the Reading Public Schools to instill a joy of learning by inspiring, engaging and supporting our youth to become the innovative leaders of tomorrow. We will accomplish our vision by focusing on a few key strategic initiatives that lead to a meaningful and relevant curriculum, innovative instructional practices, strong analysis and thoughtful dialogue about evidence, a collaborative and team approach to learning and teaching, and a safe and nurturing learning environment. The overall physical and behavioral well-being of our children will be our top priority, as students will not learn if they are not physically and psychologically safe. Education will truly be the shared responsibility of both the schools and the community, with families playing active roles in the schools and being full partners in ensuring the success of their children. In the interest of the entire Reading community, the school district and town government shall work cooperatively and collaboratively. As educators and members of our community, we believe that implementing this vision is our ethical responsibility to the children of the Town of Reading. celebrate the diversity of the Reading Community and beyond by embracing differences to empower every student, staff member and family of the Reading Public Schools (RPS). We embrace all members of the community no matter where we live, what we look like, what we believe, what language we speak, who we love, or how we learn, consistent with the human dignity of all. When we are unwavering in our commitment to equity, we support every student and staff member in maximizing individual potential. This requires us to identify, analyze, and confront gaps in opportunities and outcomes for all students. Town of Reading 113 FY 2025 Budget Reading Memorial High School Portrait of a Graduate RPS Graduates are leaders of their own learning journey who demonstrate kindness and empathy towards others and a commitment to wellness. They persevere through challenges, embrace multiple perspectives, and aspire to be their best selves in the service of others to better our community and our world. Learn - Grow - Teach - RPS Graduates are critical thinkers and creative problem solvers. They take ownership of their learning journey and are open to struggle to foster personal growth. They are confident in their beliefs and consider the thoughts and ideas of others. They embrace collaboration to help teach others and remain curious life-long learners. Empathize - Consider Perspectives - Practice Communal Care - RPS Graduates show kindness and empathy towards others and a commitment to personal wellness and communal care. They are able to persevere through challenges and demonstrate resilience. They authentically reflect through hearing and understanding the experiences, perspectives, and needs of people around them. To navigate relationships with generosity and patience, they listen actively and compassionately. Engage - Serve - Thrive - RPS Graduates responsibly shape our world through collaboration with their community. They engage with and communicate multiple perspectives, aspire to be their best selves in the service of others in order to thrive, and bring their skills and knowledge to action for the benefit of each other and our world. Town of Reading 114 FY 2025 Budget Budget Development Process Within the context of the Budget Guidelines established by the Finance Committee and School Committee, the -2026 District Strategic Plan, the Central Office Leadership Team committed to conduct a productive and effective FY25 Budget Development Process. The approach taken by the district leaders was foundational to a successful budget process, outlined below: Endeavored to create a fiscally responsible budget responsive to stakeholder needs. Strove for alignment with the 2023-2026 District Strategic Plan Objectives: a. Supportive, Equitable and Safe Learning Environments b. Coherent instructional Systems c. School Operations d. Family and Community Engagement Sought to optimize funding and heighten efficiency with expense-related items. Engaged stakeholders, including: district and site leadership, School Committee and the town. Ensured that the budget development process was open, collaborative and transparent. Baseline costs were calculated for personnel and non-personnel accounts to ensure compliance with contractual and legal mandates. Projected enrollment, class sizes, student needs, and known/anticipated spending trends guided the process. The process taken to build the baseline budget involved the following: Aligned budgets with employment contracts and negotiated bargaining agreements. Calculated costs based on historical spending trends, known service/material rate changes, and anticipated requirements. Evaluated staffing schedules, student groupings, and caseloads based on student enrollment, class size and student needs. Redeployed existing resources, Grants, and Revolving Accounts to support changes in baseline operating expense and fund investment priorities. Personnel and non-personnel resources were maximized to make progress toward addressing strategic objectives include, but were not limited to the following: Personnel Non-personnel Recognized retirement savings. Considered a multi-year review of past, present, pending, Utilized METCO, Department of Public Health, Special and projected out of district tuition rates and changes in Education and other Grant funding. placements. Accounted for savings generated between outgoing/budget Applied the increase in Circuit Breaker Reimbursement. salaries and new incoming staff. Reduced/reallocated existing budgets based on historical Moved some wages to IDEA 240 grant, FY25: perhaps allocate spending patterns and anticipated future needs lunchtime/para wages to Food Services special revenue fund. Applied School Choice funding. Engage stakeholders in a collaborative process. Ensure all contractual and legal obligations will be met. Identify spending priorities to support teaching and learning. Maximize existing resources through redeployment of existing resources and leveraging all funds. Town of Reading 115 FY 2025 Budget Budget Timeline The budget cycle is formulated around key dates and touchpoints to have a fully approved budget in place by the start of the fiscal year. Date Task Date Task July-October Craft enrollment projections December Finalize budget priorities and requests FY25 class sizes, groupings, staffing Finalize/publish Superintendent's ratios Recommended FY25 Budget Book Work on financial forecasts Examine FY23, FY24 expenditures January January 4, 2024 Anticipated FY25 needs, School Committee Budget Night 1 investments, sustainability of Q&A on Cost Center Presentations request Administration, Special Education Build budgets January 11, 2024 Personnel & non personnel - person School Committee Budget Night 2 by person, item by item Q&A on Cost Center Presentations Regular Day, District Wide, School Facilities November Collaborate on budget priorities FY25 Budget Public Hearing 1 Contract negotiations/settlements January 18, 2024 Meeting student anticipated needs FY25 Budget Hearing 2 Maximizing revenues across Questions and Responses published program/level January 25, 2024 Evaluate budget requests School Committee vote on the Solicit feedback on necessary FY25 investments January 26, 2024 Prioritize, align with district strategic objectives, determine cost and FY25 Budget Book rationale for request Examine budget data, site/district to the Town Manager Personnel: person, position, step, degree, stipend, retirement, vacancy February February 28, 2024 (tentative) Scheduling: School Committee FY25 Budget Presentation teachers/paraprofessionals to Finance Committee evaluated on effectiveness, student need April-May Town Meeting Vote on FY25 Budget Non-personnel: data examined by April 22, April 25, April 29, May 2 line item, description, expenditure trend, projected use Town of Reading 116 FY 2025 Budget Budget Review: FY23 and FY24 Investments Over the past two budget cycles, our district has invested heavily in new positions, programs, and supports to improve student outcomes - academically, socially, and emotionally - across our schools. Below, we provide a brief rationale for each of these recent additions and an update of their impact on our students. Collectively, these additions have significantly enhanced the quality of educational programming in all of our schools. Position Budget Year Description Added 5.0 FTE School Adjustment FY23 Budget Prior to the implementation of the FY23 budget, the Counselor/METCO Coordinator elementary schools did not have school counselors. We know at each elementary school community is one of the largest factors in determining academic success, and one of our primary strategies in improving student connectedness and belonging has been to increase student access to school counselors. Our counselors play a pivotal role in supporting students through academic, personal, and social challenges, such as navigating peer relationships, balancing academic priorities and demands, and deepening self-confidence. These roles also serve as direct liaisons and supports for our Boston resident students and families. As schools continue to see an increase in social- emotional and academic need following the pandemic, our school counselors have become increasingly critical in the educational experience of our students. Through this addition, each elementary school has a full-time School Counselor/METCO Coordinator. The funding for these roles is split between the district operating budget and the METCO grant. 1.0 FTE Director of Academic FY23 Budget This role has been instrumental in moving several key Achievement at the high school initiatives forward at RMHS, including: Developing four new Innovation Pathways, with significant funding from DESE (Department of Elementary and Secondary Education) and partnerships with our community, aimed at developing employable skills in high- demand occupations, connecting learning to authentic and real-world settings, and aligning school-based opportunities to the ever-expanding interests of our students. Scaling our paid senior internship program to include over 80 students and 60 community partners, enabling seniors to experience career exploration through a wide range of work-based learning opportunities. Town of Reading 117 FY 2025 Budget Developing partnerships with several local universities to expand dual-enrollment opportunities, enabling students to gain college credits while taking courses at RMHS. Restructuring our school-based Instructional Leadership Team to empower and support our Department Heads, leading to significant improvements in teaching and learning in classrooms across the school. Ms. Callanan was originally hired into this role in 2022, but shifted to the interim principal role in 2023. As she moved to the interim principal role, Ms. Callanan maintained the job responsibilities associated with the Director of Academic Achievement position. The Director of Academic Achievement position was reallocated to an additional Assistant Principal position, which has been maintained in the FY25 budget. 1.0 FTE teacher in the English FY23 Budget We have seen a significant increase of multilingual learners Language Learner department (MLL) in our district over the past several years, growing from and translation services 42 in October 2018 to 74 in October 2023. As the MLL population continues to grow in the district, these positions .20 FTE increase to English are crucial in ensuring appropriate group ratios, services, and Language Coordinator instruction for our English Language Learners. FY24 Budget 1.5 FTEs of ESL (English as a With a high number of MLL students assessing as beginner- Second Language) teacher level English proficiency in 2022, the district saw a need for positions additional teachers. We continue to see an increase in our MLL population with this addition being utilized to provide weekly recommended instructional hours to students. Supporting the language development of MLL students is essential to their academic and social progress in school. .20 FTE staff in the Stepping FY23 Budget This position continues to provide five full days of academic Stones Program hospital and out-of-school settings. This can be a challenging transition for students and the additional support has been instrumental in building out this program. 1.0 FTE increase in School FY23 Budget The REACH (Resiliency, Executive Functioning, Academics, Counselors at the middle school Coping Strategies, Habits of Mind) program moved from level Coolidge Middle School to Parker Middle School during the 2022-2023 school year, creating a need at the high school and 1.0 FTE Social Worker increase middle school level for increased support. The investment in for the REACH program at the these resources has increased access for social emotional middle school level support to students, equalized social emotional support available to students across both Coolidge and Parker Middle Schools. Town of Reading 118 FY 2025 Budget Investing in these positions contributes valuable resources that enhance students' access to social and emotional support at the secondary level. 1.0 FTE Nurse FY23 Budget The addition of this position has expanded support to students and positions the Director of K-12 Health Services to oversee the district wide health services and be available to provide direct services to students as needed. Students now have more access to district wide health programming through the actionable work of the Director of Health Services. .40 FTE District Data Specialist FY23 Budget As the district continues to expand analysis of student performance and targeted interventions, increasing the District Data Specialist role from 0.6 to 1.0 FTE provided for oversight of curriculum applications, adoption of assessments and benchmarking data diagnostics. The data specialist is charged with compiling student data from a variety of sources and creating data displays for district and school leaders to ensure the accurate use of data in decision making, analysis of trends and reporting of progress. For example, the data specialist created and monitors a data dashboard for each school to track student attendance based on a need to reduce the number of students who are chronically absent. Additionally, the data specialist manages assessment platforms and compiles data required for state reporting. The data specialist supports the district's data-driven approach through statistical analysis of data from student assessments supporting an environment of continuous improvement. 5.0 FTE Elementary Assistant FY24 Budget All 5 of our elementary schools now have a full-time Assistant Principals Principal. Prior to the FY24 budget, our elementary schools each had a full-time teacher who received a stipend to serve as a part-time Assistant Principal. Investing in building leadership is at the core of improving academic outcomes. A effective principals raise the achievement of a typical student in their schools by between two and seven months of learning in a single school year; ineffective principals lower is difficult to envision an investment in K-12 education with a higher ceiling on its potential return than improving school professional development and individualized coaching for principals, our administrative structure at the elementary Town of Reading 119 FY 2025 Budget level posed a barrier to leveraging the impact of principals on student outcomes. With the significant changes in the field of education, especially within the last 5 years, the roles of building leaders have become exponentially more challenging. Within Reading, our adoption of high-quality curriculum materials, our increased enrollment of diverse populations, and our increases in student social-emotional and academic needs have all added significant responsibilities and expectations to those leading our buildings. These shifts also highlight the need for principals to act as instructional leaders in their schools. To do so, it was necessary to provide the staffing required to ensure the responsibilities and management of our buildings was done efficiently and effectively to create structures for success in our schools. To support all our students, families, educators, and principals, elementary assistant principals share building-level responsibilities including (but not limited to) teacher evaluations, programmatic support, family and community engagement, and responding to day-to-day needs, allowing our principals to enhance their own capacity as leaders of learning communities. Overall, these new roles provide our elementary schools with the administrative leadership structure necessary to harness the impact of principal leadership on students. This new structure also creates an internal pipeline of leadership talent to fill principal vacancies as they arise in this district. 2.0 FTE K-8 Math Coaches FY24 Budget These roles were developed to improve math outcomes in our district by providing teachers with access to consistent, job- embedded coaching and support. K-8 math coaches are integrating externally provided training into our district while working within our existing frameworks alongside our educators. They support increased implementation of high- quality curriculum materials, improve instructional practices, and foster deeper opportunities for rigorous math learning. This includes ensuring vertical and horizontal alignment, embedding educator professional learning into daily teaching cycles, and offering targeted training opportunities, collaborative sessions with teacher groups, and personalized 1:1 coaching. Furthermore, they play a crucial role in onboarding new staff, ensuring sustained implementation of our curriculum materials beyond the initial adoption phase. We are already seeing increased utilization of the K-8 Math Coaches by teachers and anticipate seeing this grow throughout the 23/24 school year. Town of Reading 120 FY 2025 Budget 1.0 FTE Middle School FY24 Budget With an increased need to support the social-emotional and Adjustment Counselor/METCO behavioral health of our students, this shared Middle School (Metropolitan Council for Adjustment Counselor/METCO Coordinator position supports Educational Opportunity) the social-emotional and behavioral health of students and Coordinator the goals of the METCO program at Coolidge and Parker Middle Schools. This role mirrors the School Adjustment Counselor/METCO Coordinator roles in our five elementary schools. This new role has received positive feedback from our students, staff, and families in the impact it is having on students academically, socially, and emotionally. The funding for this role is split between the district operating budget and the METCO grant. 1.0 FTE RMHS METCO FY24 Budget This role helps to support all students, specially Boston Coordinator resident students as we see an increase in enrollment. This role has been pivotal in serving as a liaison with students, families, and staff regarding the academic and social- emotional progress of students. This role is funded fully through the METCO grant. 1.0 FTE 1 to 1 Nurse FY24 Budget medical need for the student to access the school setting. 3.0 FTE High School Counselors FY24 Budget In the last two budget cycles, 3.0 FTE counselors were added at RMHS in the following capacities: 1.0 FTE allocated full-time to the Stepping Stones program 1.0 FTE allocated to school-wide counseling and social-emotional support for all student 1.0 FTE allocated to the RMHS Guidance Department 1.0 FTE Elementary Special FY24 Budget This position continues to be a requirement to ensure Education Teacher compliance with IEP (Individualized Education Plan) services. This position at Joshua Eaton provides inclusion and direct instruction to students who require special education literacy and math instruction. 1.0 FTE Middle School Special FY24 Budget The addition of this position at Coolidge ensures compliance Education Teacher with IEP services. This position at Coolidge provides inclusion and direct instruction to students who require special education literacy and math instruction. 2.6 FTE Special Education Team FY24 Budget To ensure consistency with practice and compliance, the Chairs additional team chair positions allow each school to have at least one full-time special education administrator. This allows the team chairs to have a direct role in instructional support Town of Reading 121 FY 2025 Budget within special education classrooms. Additionally, they are responsible for implementing the reading protocol, as needed, during the evaluation process to ensure all students have access to appropriate instruction and data collection methods. 1.0 Board Certified Behavior FY24 Budget In alignment with the special education program review Analyst (BCBA) recommendations, this additional BCBA provides support for students enrolled in the SOAR (Social Skills Organizational Skills Academics in Real World Situations)/EMBARC (Education Meaningful Inclusion, Becoming Independent, Advocacy, Relaxation, and Leisure Activities2, Community Integration) programs. This position serves students in Preschool to grade 12. The primary role of the BCBA is to provide consultative support to teams and families regarding evaluations, behavioral interventions, and data collection. 1.0 Secondary Transition FY24 Budget In alignment with the special education program review Specialist recommendations, this position provides direct evaluation and transition planning support for students ages 14-22. This position supports teams and students to identify the skills needed to further their post schooling endeavors. As part of the IEP process for all students there must be a transition plan beginning at age 14. The transition specialist helps develop an evaluation protocol and education support to make sure all students who receive special education services are prepared for their post-secondary transition. Additionally, for students who need more specific job, leisure and life skills this position helps support community-based learning activities. Town of Reading 122 FY 2025 Budget FY25 Recommended Budget Investments The following positions have been identified as priorities and are funded in the FY25 budget: Speech Language Pathologist from 0.4 FTE to 1.0 FTE: Due to growing caseloads, the need for program expansion, and the demands of IEPs, we will be increasing one Speech Language Pathologist from 0.4 FTE to 1.0 FTE. An increase to this position will allow for maintenance of applications to ensure we are meeting the needs of students and providing improved outcomes outlined in Individualized Education Plans (IEPs). - Strategic Objective 2: Coherent Instructional Systems Elementary LEAD Program Teacher (0.5 FTE): To meet the needs of students in the LEAD program at Joshua Eaton Elementary School, we are continuing the investment of 0.5 FTE which was originally a 1-year position funded in FY24. This continuation aims to ensure consistency in providing effective instruction aligned with the goals and objectives outlined in student IEPs and specifically provide direct structured multisensory reading instruction by certified staff.. - Strategic Objective 2: Coherent Instructional Systems ESSER Funded Positions: Positions that were funded through the ESSER grant through FY24 have been evaluated to determine sustaining these roles long term. The FY25 budget includes the following positions which were previously funded by the ESSER grant: 2.0 FTE Secondary Guidance Counselors and 1.0 FTE Middle School Special Education Teacher. The incorporation of these positions into the operating budget ensures compliance with IEPs and supports the behavioral health of our students. - Strategic Objective 1 - Supportive, Safe, and Equitable Learning Environments; Strategic Objective 2: Coherent Instructional Systems Major Focus Areas with No Impact to FY25 Recommended Budget Accelerating Futures: RMHS Innovation Career Pathways & Dual Enrollment Expansion Reading Memorial High School was approved by DESE to move forward with two Innovation Career Pathways (ICP) in the 2023-24 academic year. These pathways are in Advanced Manufacturing (Engineering) and Information (both Computer Science and Digital Media). Currently, there are 80 students enrolled in an ICP in the first year of implementation. Since 2022, RMHS has been awarded $125,000 in grant funding from DESE for Innovation Career Pathways. Last year, the school received a $25,000 Planning Grant for the Advanced Manufacturing (Engineering) and Information (Computer Science & Digital Media) pathways, and in September of 2023 was awarded a $75,000 Implementation Grant for the same pathways. Earlier this year, RMHS was awarded another $25,000 Planning Grant to support work on two new pathways in Clean Energy and Healthcare and Social Assistance. RMHS continues to apply for grant funding to continue and expand upon Innovation Career Pathways. Grant funding can help us increase skills and offerings, as well as pay student intern salaries. Ten grants have been applied for to date, and if successful, RMHS has the potential to secure upwards of $800,000 in grant funding. Reading Memorial High School has offered Dual Enrollment (DE) courses for students in the past through various higher education institutions. RMHS is currently working with UMass Lowell to offer dual-enrollment courses that are part of the existing ICP offerings in the areas of Computer Science, Arts and Business. Dual-enrollment provides students with the opportunity to earn college credits while at RMHS. Town of Reading 123 FY 2025 Budget Funding Considerations for the Future The FY25 recommended budget makes great strides toward moving our district forward and we are grateful for the recommended budget, certain items were prioritized to achieve the greatest and most immediate impact on many other priorities that have emerged throughout the budget process. Those items are outlined below (not in order of importance/priority): Preschool and Elementary Level Priorities: Social Emotional Learning (SEL) Curriculum: The elementary SEL Curriculum, Open Circle, has been in place for many years, but in recent years, teachers have reported the content of the program does not provide adequate instruction in social-emotional competencies. A curriculum review in the area of SEL is underway to examine district-wide SEL practices and supports. Several elementary schools are piloting a new SEL curriculum with the goal of identifying a curriculum to utilize for SEL instruction. A new SEL curriculum would improve student access to developmentally appropriate, explicit instruction in SEL and allows schools to build consistent vocabulary and expectations that support positive school environments. Additional Tier II Interventionists (math and literacy): Tier II Interventionists play an important role in ensuring students receive required academic interventions. In addition to the core, grade-level classroom instruction, some students benefit from additional instruction, often in small groups to reinforce, practice and reteach material. We are continuously looking for ways to improve and expand our Tier II model. Secondary Level Priorities: Health Teacher (Middle Level): Currently at Coolidge Middle School, the health curriculum is delivered as part of classes be taught by a licensed health teacher, and only one of the Coolidge PE teachers holds that educator license. Adding a health teacher would improve the quality of instruction in health-related skills, which are essential to the development of middle school students. This additional teacher would also allow alignment in the model for health instruction between the two middle schools. High School Administrative Assistant (1.0 FTE): Increasing staffing in the high school main office would provide more support to students, staff, and families and create more equity in office staffing ratios with other schools in the district. High School Assistant Athletic Director (1.0 FTE): The Athletic Director is also an acting Assistant Principal. The addition of an Assistant Athletic Director would alleviate some of the workload put onto the Athletic Director while also helping to ensure the efficient operation of the department. SEL Programming: It is important to foster a robust SEL curriculum and programming in order to meet the social, emotional needs of our current study population. Partnering with outside organizations builds the capacity of our Town of Reading 124 FY 2025 Budget students, teachers, and families and caregivers to see outside of themselves. Programming such as Challenge Day or Urban Improv Rehearsal for Life are great partners who can help build this aspect for students. District Level Priorities: Additional METCO Coordinator/School Adjustment Counselor (SAC): The middle school METCO Coordinator/SAC is split between two buildings. Moving to a model where each of our middle schools had a full-time METCO Coordinator/SAC would provide each of our middle school students with more access to social-emotional and academic support. Additional Special Education Staff: Updating our special education staffing models is critical as we respond to growing caseloads and meet student needs in both sub separate and learning centers. Additional District Nurse: This additional staffing would support the growing health and medical needs of our students. This role would include assessment and management of acute and chronic illness, injury assessment, development of individualized health care plans and participation in 504 and IEP meetings, communication with staff and families around health issues. Building Substitute: Providing schools with access to a full-time building substitute would be helpful in effectively covering staff absences, meetings, and peer observations. Town of Reading 125 FY 2025 Budget Priorities five Bargaining Units. As of this writing, this is incomplete, but remains the number one priority for the district. The totals summarized in the sections below represent an investment of $780,457. Of this total, $91,786 is supported through the deployment of existing funds, $485,000 is funded through the Revolving Account, and $203,671 consists of new funding. The FY25 priorities reflect an increase of 4.1. FTEs over FY24. Each priority and their relative relationship to the 2023-2026 District Strategic Plan Objective is described below by level. Preschool and Elementary have been grouped together, as have Secondary and District priorities. 1. Supportive, Equitable and Safe Learning Environments 2. Coherent instructional Systems 3. School Operations 4. Family and Community Engagement Preschool and Elementary Level Priorities: As noted in the table above, the FY25 Elementary (Preschool to Grade 5) Budget Priorities are supported through a total investment of $576,786 and 1.1FTEs. This investment will be supported through $91,786 of existing operating funds and $485,000 of revolving funds that will be redeployed to support these priorities. Speech and Language Pathologist (SLP): In response to increased caseloads, the need for program expansion and to both meet the demands and ensure compliance with the delivery of LEAD Teacher: To meet the needs of students in the LEAD program at Joshua Eaton Elementary School, we are continuing the investment of 0.5 FTE which was originally a 1-year position funded in FY24. This continuation aims to ensure consistency in providing effective instruction Town of Reading 126 FY 2025 Budget aligned with the goals and objectives outlined in student IEPs. Continuing the pathway toward Universal Full-Day Kindergarten, the FY25 Recommended decrease of FDK tuition fees from $2650 to $1450. closer to providing free FDK for all students. Some ways in which personnel and non-personnel resources were maximized to support new investments, including operationalizing the FDK program to reduce tuition fees. Secondary and District Level Priorities: At the Secondary Level (grades 6 to 12), the total investment amount is $203,671, all of which will be supported through the use of new funds. A total investment of 3.0 FTEs is associated with these priorities, all funded through the operating budget. ESSER II and III grant funds (now expiring), were previously utilized to allocate resources for Special Education teaching and Team Chair positions, and secondary counseling support through FY24, to guarantee students receive the necessary specially designed instruction and comprehensive social emotional support. The remaining positions that were supported through this grant were to be incorporated into the operating budget in FY25 to ensure compliance with IEPs and support the behavioral health of our students. These personnel expenses are recommended to be adopted by the district in the FY25 Recommended Budget. Town of Reading 127 FY 2025 Budget FINANCIAL SECTION Photography by community member Alicia Williams Town of Reading 128 FY 2025 Budget FINANCIAL SECTION In summary, the FY25 Budget is defined into the following sections: Operating Funds ($50,125,483): An increase of $2,072,060 over FY24 has been allocated to meet the increased costs of strategic plan. The district priority is to settle increases in personnel costs and comply with employment contracts and bargaining unit agreements. All five bargaining units (cafeteria staff, custodians, paraprofessionals, secretaries and teachers) have contracts expiring in 2024, which need to be renewed. Special Education Accommodated Costs ($6,035,328): An increase of $232,128 over FY24 is allocated to Accommodated Costs, which includes out-of-district special education placement tuition and transportation costs. : Monies have been allocated for use toward reducing the FDK tuition fee. The leadership team used financial, staffing and student outcome data to identify trends, analyze resource allocations, and make strategic decisions. In addition to contractual obligations and mandated services, spending trends and projected student needs were factored into the allocation of funds when developing detailed by the Cost Center. The following information can be found within each subsection: 1. Summary of FY24 Appropriated Budget, FY25 Recommended Budget, and the dollar/percentage change between the two. 2. Primary Function Description summarizing core services. 3. A table summarizing the Cost Center compared with prior fiscal years 4. A chart summarizing the Cost Center expenses by category, expressed as a percentage. 5. Description of Personnel and Non-personnel Budget Drivers that have impacted and shaped the FY25 Recommended Budget Detailed information for the FY24 Appropriated and FY25 Recommended Budgets by org and object codes, in comparison with actual expenditures (excluding end of year encumbrances) for FY21, FY22 and FY23, for each Cost Center can be found in the Appedicies. Town of Reading 129 FY 2025 Budget Center The Cost Centers named below were established by a vote of the School Committee. During the current fiscal year, the administration is authorized to transfer funds within any Cost Center. The transfer of funds between Cost Centers occurs when a recommendation is made and substantiated by the District Finance Director at the time of the quarterly financial report presentations. The School Committee must approve the transfer through a majority vote. The table below provides a comparison of the dollar amounts of the recommended budget as compared with prior fiscal years. The actual expended amounts for FY21, FY22, FY23, the Appropriated FY24 Budget oted. The totals are separated by five Cost Centers: Administration, Regular Day, Special Education, School Facilities and District Wide (including: Athletics, Extracurricular Activities, Health Services and Technology) Programs. The table below also provides the percentage change between the FY25 Recommended Budget and the FY24 Appropriated Budget by Cost Center: Summary of FY25 Recommended Budget by Cost Center Compared with Prior Fiscal Years: In the ensuing sections, some summary detail on each of the five Cost Centers will be provided, with an explanation on the most significant changes (increases or decreases) within the Cost Center. Budget detail and further relevant information on each Cost Center is offered in Appendix A. expenditures at the end of each fiscal year from FY21 to FY23, the FY24 Appropriated and FY25 Recommended budgets. The inclusion of this data is meant to convey the proportion of spending in each Cost Center year-over- year. As can be seen, Administration expenditures have remained relatively constant, with slight decreases in both Regular Day and Facilities, while Special Education and District Wide expenditures have grown slightly. There has been overall budget growth of $8.7M FY21 to FY25. The percentage decrease as a proportion of the budget does not reflect the change in dollars spent by the Cost Center, as seen in the table above. An example would be the Regular Day Cost Center. This Cost Center has grown in terms of actual and Town of Reading 130 FY 2025 Budget projected expenditures by $4.11M, but represents a smaller percentage of the budget spend in FY24. Further detail is offered in the examination of each Cost Center and Appendix A. Proportion of Spending, FY25 Recommended Budget by Cost Center Compared with Prior Fiscal Years: The pie chart below provides a visual representation of expenditures attributed to each Cost Center in the is allocated to Regular Day expenditures. The Regular Day expenditures include professional, clerical and other salaries, contract services, supplies and materials and other expenses. Cost Center Percentage to Total Budgets and Expenditures: In the table below, personnel and non-personnel actual expenditures are reflected for FY21 through FY23, the FY24 Appropriated Budget and the FY25 Recommended Budget. Budgets have the following makeup: Personnel: professional salaries, clerical salaries, and other salaries (i.e. paraprofessionals and substitutes) Non-personnel: contracted services, supplies and materials and other expenses categories (i.e. dues, memberships, professional development, technology and equipment) Town of Reading 131 FY 2025 Budget FY25 Recommended Budget by Categories of Spending Compared with Prior Fiscal Years: Categories of spending are defined by DESE with their chart of accounts, which are requirements for and criteria for financial reporting can be found here: DESE End of Year Financial Report. Financial and narrative overviews for each Cost Center are found in the section to follow including a -personnel funding to meet all contractual and mandated obligations and to address investment priorities in the daily delivery of academic, social, emotional, health and extracurricular services to our students. Town of Reading 132 FY 2025 Budget Administration Cost Center Summary FY24 Appropriated Budget: $1,311,157 : $1,374,689 $ Change over FY24: $63,532 % Change over FY24: 4.85% Primary Function: The Administration Cost Center includes the salaries and expenses for Central Office and some District-wide administration which includes the following primary functions: School Committee, Superintendent, Assistant Superintendent, Business and Finance, Human Resources, and District-wide Data and Information Management. The Administration Cost Center currently accounts for 2.44% of the total district budget. The FY25 Recommended Budget for the Administration Cost Center summary follows, with a comparison provided for previous years. A 0% change indicates the budget for that line FY25 Recommended Budget by Categories of Spending Compared with Prior Fiscal Years: The pie chart below shows the components of the Administration budget by percentage. Cost Center (Administration) Percentage to Total Budgets and Expenditures: Town of Reading 133 FY 2025 Budget Administration Budget Drivers: The most significant changes between the FY25 Recommended and FY24 Appropriated budgets are summarized below by personnel and non-personnel categories: Personnel: The most significant driver in the Administration Cost Center budget is salary. The year-over- year salary differences in the staffing exchange: outgoing staff salaries are higher than incoming staff, resulting in budget savings step increases: ascension of staff members in their respective column of the salary matrix degree changes: movement across rows of the salary matrix with increased education credit/degree attainment cost-of-living salary increase: In this case, assumptions have been made about potential settlement with unrepresented personnel - any settlement agreements will need to be approved by the School Committee The professional salaries line is anticipated to increase by 4.47% or $31,676 from $707,915 (FY24) to $739,591 (FY25). It includes salaries of the following non-represented administrators: the Superintendent, Assistant Superintendent, Director of Finance & Operations, Human Resources Director and a portion of the Network Administrator salary. The clerical salaries line is anticipated to increase by 8.21% or $29,306 from $357,167 (FY24) to $386,473 (FY25). It includes the salaries of the following non-represented personnel: the assistants to the Superintendent, Assistant Superintendent, Finance Director and a central office Administrative Assistant. Aside from these anticipated salary increases, there has been a reallocation of the Offset for School Choice funding. The Offset has been reallocated from the Administration Cost Center to support the Regular Day Cost Center. The $25,000 noted in this Cost Center is the Offset for Extended Day. The change amounted to 44.08% or $19,706 from $44,706 (FY24) to $25,000 (FY25). Further information for this Cost Center is furnished in the Administration Cost Center detail in Appendix A. Town of Reading 134 FY 2025 Budget Regular Day Cost Center Summary FY24 Appropriated Budget: $31,954,246 : $33,077,097 $ Change: $1,122,851 % Change: 3.51% Primary Function: The Regular Day Cost Center encompasses all personnel and non-personnel expenses related to delivering core, general education instructional programs to our students. Personnel costs for school principals, instructional and support staff, as well as non-personnel costs related to curriculum materials; professional development; instructional materials, supplies, and equipment; instructional technology; library materials and technology; and other instructional services are captured in this Cost Center budget FY25 Recommended Budget. The FY25 Recommended Budget for the Regular Day Cost Center summary is as follows, with a comparison provided for previous years. FY25 Recommended Budget by Categories of Spending Compared with Prior Fiscal Years: Cost Center (Regular Day) Percentage to Total Budgets and Expenditures: Town of Reading 135 FY 2025 Budget Regular Day Budget Drivers: The most significant changes between the FY25 Recommended and FY24 Appropriated budgets are summarized below by personnel and non-personnel categories: Personnel: The most significant driver in the Regular Day Cost Center budget is salary. The year-over-year salary reflect: staffing exchange: outgoing staff salaries are higher than incoming staff, resulting in budget savings step increases: ascension of staff members in their respective column of the salary matrix degree changes: movement across rows of the salary matrix with increased education credit/degree attainment cost-of-living salary increase: in compliance with employment contracts and bargaining unit agreements approved by the School Committee The clerical salaries line has been budgeted for an increase of 15.12% or $76,321 from $504,652 (FY24) to $580,974 (FY25). As a result of successful negotiations, the salaries of school secretaries and a guidance secretary have been adjusted upwards, comprising the majority of the change. The other salaries line is anticipated to increase by 22.06% or $283,612 from $1,285,665 (FY24) to $1,569,277 (FY25). This includes potential salary adjustments. As of this writing, negotiations are incomplete, and the contract has not been settled. Other noteworthy items in the Regular Day Cost Center include addressing priorities in the district strategic plan and noted by our stakeholders : Increases in longevity as negotiated in the new Reading Teachers Association contract The incorporation of two RMHS guidance counselors that were previously paid for from the ESSER III grant A reduction in the FDK tuition from $2,650 to $1,450 utilizing Revolving Fund Support The centralization of curriculum budgets for Elementary, Middle and High School Non-personnel: The other expenses line reflects a 25% decrease or $154,200 from $616,866 (FY24) to $462,666 (FY25). This includes a reallocation of the School Choice revolving fund support in order to offset regular day instruction. C ontract services. The cost of providing transportation services for local students is increasing based on the responses that were received in our advertised request for services. Further information for this Cost Center is furnished in the Regular Day Cost Center detail in Appendix A. Town of Reading 136 FY 2025 Budget Special Education Cost Center Summary FY24 Appropriated Budget: $16,716,166 $17,635,574 $ Change: $919,408 % Change: 5.50% Primary Function: The Special Education Cost Center encompasses all personnel and non-personnel expenses necessary to deliver special education and related services to students in our school community. As mandated by the Individuals with Disabilities Education Act (IDEA) and Section 504 of the Americans with Disabilities Act, we strive to provide programs and services to allow our students with disabilities to be educated in the least restrictive environment that enables them to make effective progress. In FY25, the Special FY25 Recommended Budget by Categories of Spending Compared with Prior Fiscal Years: Cost Center (Special Education) Percentage to Total Budget and Expenditures Town of Reading 137 FY 2025 Budget Special Education Budget Drivers: The changes between the FY25 Recommended and FY24 Appropriated budgets are summarized below by personnel and non-personnel categories: Personnel: The most significant driver in the Special Education Cost Center budget is salary. The year- over- staffing exchange: outgoing staff salaries are higher than incoming staff, resulting in budget savings step increases: ascension of staff members in their respective column of the salary matrix degree changes: movement across rows of the salary matrix with increased education credit/degree attainment cost-of-living salary increase: In this case, assumptions have been made about potential settlement with unrepresented personnel - any settlement agreements will need to be approved by the School Committee The professional salaries line has been budgeted for an increase of 6.14% or $584,029 from $9,517,998 (FY24) to $10,102,027 (FY25). As a result of successful negotiations, longevity was also added through the new RTA contract. The clerical salaries line is anticipated to increase by 10.30% or $11,730 from $113,996 (FY24) to $125,666 (FY25). This includes salary adjustments as a result of successful negotiations and a new secretarial contract. The other salaries line is anticipated to increase by 20.78% or $370,638 from $1,783,996 (FY24) to $2,154,634 (FY25). This includes potential salary adjustments. As of this writing, negotiations are incomplete, and the contract has not been settled. Non-personnel: The Special Education Non-personnel budget reflects some shifting of funds to align funding with anticipated spending, such as the increase to support out-of-district transportation costs which are expected to increase by $29,207 or 2.75%. tuition is sufficient to cover all current and anticipated costs and be responsive to address the unpredictable nature of this need for service. The district has prudently and thoughtfully budgeted for each student enrolled in out of district placements at the tuition rate expected. In the FY25 Recommended Budget, the tuition rates were budgeted at a 5% increase for all Out of District (OOD) placements (Collaborative, IN/Out of state Private Day and Residential). A total of $890,456 has been budgeted. Tuition for out of district private day tuition fees are set by the Commonwealth's Operational Services Division, formerly the Rate Setting Commission. Funds are also earmarked for students who are being considered for or who may need an out of district placement, which totals $327,711 in FY25. It is important to know that the budget for tuition placements is dependent on individual IEP team decisions and therefore is variable. Conservative budgeting and thoughtful spending has allowed the district to meet the current and unanticipated needs for students. However, the change in placements, some of which are unanticipated, Town of Reading 138 FY 2025 Budget are due to several reasons including graduating from/aging out of placements, changing placements, terminated contracted placements, students returning to the district, or moving out of the Reading community. Lastly, a prepayment of tuition totaling $982,000 (FY23) and $923,000 (FY24) were factored into previous budgets. With these careful budgeting practices for tuition, the district is reasonably protected from unanticipated out of district expenditures. At the end of each year, the unspent tuition funds are reallocated for a one-time support of other needs with the district, such as the purchase of classroom computers, added to the Special Education Tuition prepayment, and turned back to Free Cash. Further information for this Cost Center is furnished in the Special Education Cost Center detail in Appendix A. Town of Reading 139 FY 2025 Budget School Facilities Cost Center Summary FY24 Appropriated Budget: $1,644,782 FY25 $1,696,953 $ Change: $52,171 % Change: 3.17% Primary Function: School Building Facilities budget funds the salaries and expenses necessary to clean and maintain our eight school buildings, preschool program, and central office spaces, which makes up 85% of the square feet of all municipal buildings, or a total of 935,000 square feet. The work orders created and filled for all services, including but not limited to preventative maintenance and building repairs, for our school buildings totaled more than 2,357 in FY23. The Facilities Department also provides the necessary services to facilitate building use for internal and external users. The School Building Facilities budget accounts for Y25 Recommended Budget. The Facilities Department Mission Statement is: The Facilities Department supports the Town's Educational and Municipal Government functions through the quality driven delivery of Facilities Services in a timely and cost- effective manner along with exceptional customer service. Facilities staff members strive to maintain an efficient, safe, clean, attractive, and inviting environment for all public buildings associated with the Town of Reading. FY25 Recommended Budget by Categories of Spending Compared with Prior Fiscal Years: Town of Reading 140 FY 2025 Budget Cost Center (School Facilities) Percentage to Total Budget and Expenditures Facilities Budget Drivers: The most significant changes between the FY25 Recommended and FY24 Appropriated budgets are summarized below by personnel and non-personnel categories: Personnel: The most significant driver in the Facilities Cost Center budget is salary. The year-over-year salary staffing exchange: outgoing staff salaries are higher than incoming staff, resulting in budget savings step increases: ascension of staff members in their respective column of the salary matrix degree changes: movement across rows of the salary matrix with increased education credit/degree attainment cost-of-living salary increase: in compliance with employment contracts and bargaining unit agreements approved by the School Committee The professional salaries line has been budgeted for a decrease of 17.80% or $17,515 from $98,400 (FY24) to $80,885 (FY25). Salary has been reallocated to a revolving account for facilities rental and the budget adjusted accordingly. The other salaries line is anticipated to increase by 6.46% or $66,551 from $1,030,501 (FY24) to $1,097,052 (FY25) This includes anticipated salary adjustments. This includes salary adjustments as a result of successful negotiations and a new custodial contract. Non-personnel: Increases in Supplies & Materials and equipment to include (but are not limited to): cleaning supplies, paper products, floor cleaning solutions, hand soap, and plastic liners are reflected in the FY25 budget. Further information for this Cost Center is furnished in the Facilities Cost Center detail in Appendix A. Town of Reading 141 FY 2025 Budget District Wide Programs Summaries: Total FY24 Appropriated Budget: $2,380,272 : $2,526,498 Total $ Change: $146,226 Total % Change: 6.14% Primary Function: The District Wide Cost Center consists of the budgets for four functional areas that serve the district: Athletics, Extra-Curricular Activities, Health Services, and Technology. An overview of each District Wide Cost Center budget follows in the sections post the summary below. The District Wide FY25 Recommended Budget by Categories of Spending Compared with Prior Fiscal Years: Cost Center (District Wide) Percentage to Total Budget and Expenditures Town of Reading 142 FY 2025 Budget Athletics FY24 Appropriated Budget: $720,528 $789,018 $ Change: $68,490 % Change: 9.51% Primary Function: The Athletics program budget funds the salaries and expenses necessary to operate the High School athletics program. FY25 Recommended Budget by Categories of Spending Compared with Prior Fiscal Years: Cost Center (District Wide - Athletics) Percentage to Total Budget and Expenditures Town of Reading 143 FY 2025 Budget Athletics Budget Drivers: The most significant changes between the FY25 Recommended and FY24 Appropriated budgets for the Athletics Cost Center are summarized below by personnel and non- personnel categories: Personnel: The most significant driver in the Athletics Cost Center budget is salary. The year-over-year staffing exchange: outgoing staff salaries are higher than incoming staff, resulting in budget savings step increases: ascension of staff members in their respective column of the salary matrix degree changes: movement across rows of the salary matrix with increased education credit/degree attainment cost-of-living salary increase: in compliance with employment contracts and bargaining unit agreements approved by the School Committee The clerical salaries line has been budgeted for an increase of 15.07% or $8,730 from $57,936 (FY24) to $66,666 (FY25). This includes salary adjustments as a result of successful negotiations and a new secretarial contract. The other salaries line is anticipated to increase by 49.19% or $47,984 from $97,544 (FY24) to $145,528 (FY25). This includes an accurate budgeting for coaches and related open positions that are paid out of the operating account, and accounts for the entire increase in this line. The Athletics revolving fund support that is used to offset these expenses will remain at the same level as FY23 and FY24. Non-Personnel - The Athletics program offers 30 different sports for students enrolled at RMHS. More than 780 student athletes have participated on teams so far this year. On average, in recent years, total participation was steady at about 1,200 students, excluding the Covid-19 pandemic impact on participation in FY20. Further information for this Cost Center is furnished in the Athletics Cost Center detail in Appendix A. Extra-Curricular Activities FY24 Appropriated Budget: $78,087 $81,186 $ Change: $3,099 % Change: 3.97% Primary Function: The Extra-Curricular Activities Program budget funds the salaries, stipends, and a small portion of the expenses necessary to offer extra-curricular activities at the high school. Town of Reading 144 FY 2025 Budget FY25 Recommended Budget by Categories of Spending Compared with Prior Fiscal Years: Cost Center (District Wide - Extra Curricular) Percentage to Total Budget and Expenditures Extra-Curricular Budget Drivers: The changes between the FY25 recommend and FY24 appropriated budgets are summarized below by personnel and non-personnel categories: Personnel: The most significant driver in the Facilities Cost Center budget is salary. The year-over-year staffing exchange: outgoing staff salaries are higher than incoming staff, resulting in budget savings step increases: ascension of staff members in their respective column of the salary matrix degree changes: movement across rows of the salary matrix with increased education credit/degree attainment cost-of-living salary increase: in compliance with employment contracts and bargaining unit agreements approved by the School Committee Town of Reading 145 FY 2025 Budget The professional salaries line has been budgeted for an increase of 6.37% or $3,099 from $48,687 (FY24) to $51,786 (FY25). This includes salary adjustments as a result of successful negotiations and COLA adjustments for both the coordinator salary and stipends. Non-Personnel: The Contract Services for Other Student Activities, which is the account used for transportation expenses, has remained level as it was increased substantially for FY24, and looks to be appropriate for FY25. Further information for this Cost Center is furnished in the Athletics Cost Center detail in Appendix A. Health Services FY24 Appropriated Budget: $913,224 $969,558 $ Change: $56,334 % Change: 6.17% Primary Function: The Health Services program budget pays for the salaries and expenses for servicing through grade 12. School nurses provide mandated health screenings, illness assessments, first aid, daily medication and treatments, and support of students with chronic health issues including allergies, asthma, diabetes, and gastrointestinal, autoimmune, and neurological disorders. We communicate with families and providers to develop and maintain accommodation plans and individualized student health care plans to support medical needs at school. School nurses are also part of the District Support team, which also includes school counselors, social workers, and school psychologists. The team meets monthly to discuss best practices and receive training and updates to support student mental health. FY25 Recommended Budget by Categories of Spending Compared with Prior Fiscal Years: Town of Reading 146 FY 2025 Budget Cost Center (District Wide - Health Services) Percentage to Total Budget and Expenditures Health Services Budget Drivers: The changes between the FY25 recommend and FY24 appropriated budgets are summarized below by personnel and non-personnel categories: Personnel: The most significant driver in the Health Services Cost Center budget is salary. The year-over- staffing exchange: outgoing staff salaries are higher than incoming staff, resulting in budget savings step increases: ascension of staff members in their respective column of the salary matrix degree changes: movement across rows of the salary matrix with increased education credit/degree attainment cost-of-living salary increase: in compliance with employment contracts and bargaining unit agreements approved by the School Committee The professional salaries line has been budgeted for an increase of 6.50% or $55,796 from $857,865 (FY24) to $913,661 (FY25). This includes salary adjustments for nurses as a result of a new teachers contract of 6.84% and an increase of $52,359 from $765,011 (FY24) to $817,370 (FY25). This represents the largest adjustment. Smaller adjustments are for COLA and longevity. Non-Personnel: Increases in medical supplies and materials have been planned for. Further information for this Cost Center is furnished in the Health Services Cost Center detail in Appendix A. Town of Reading 147 FY 2025 Budget Technology FY24 Appropriated Budget: $668,433 $686,736 $ Change: $18,303 % Change: 2.74% Primary Function: The Districtwide Networking and Technology Maintenance budget funds the salaries and expenses required to operate and maintain our technology infrastructure including our wide area network, wireless networks, servers, computer hardware and peripheral devices, clocks and bells systems and telecommunications equipment. FY25 Recommended Budget by Categories of Spending Compared with Prior Fiscal Years: Cost Center (District Wide - Technology) Percentage to Total Budget and Expenditures Technology Budget Drivers: The changes between the FY25 Recommend and FY24 Appropriated budgets are summarized below by personnel and non-personnel budget categories: Personnel: The most significant driver in the Technology Cost Center budget is salary. The year-over-year Town of Reading 148 FY 2025 Budget staffing exchange: outgoing staff salaries are higher than incoming staff, resulting in budget savings step increases: ascension of staff members in their respective column of the salary matrix degree changes: movement across rows of the salary matrix with increased education credit/degree attainment cost-of-living salary increase: in compliance with employment contracts and bargaining unit agreements approved by the School Committee The professional salaries line has been budgeted for an increase of 3.25% or $2,891 from $88,962 (FY24) to $91,853 (FY25). The other salaries line has also been budgeted for an increase of 3.04% or $10,612 from $348,621 (FY24) to $359,233 (FY25) This includes anticipated cost-of-living salary increases for non- bargaining unit personnel - the manager and technicians. Non-Personnel: technology needs, to include an assessment of all technology related services and equipment including a device renewal plan. The work on an Educational and Operational Technology Plan was commenced in FY24, and will need to be completed this year. The plan will provide recommendations for a sustainable technology to deliver instruction to students and operate an efficient and effective school district. The Technology Team has built a robust network infrastructure and the services provided to the district have expanded to include telephony/phone services, clock and bell systems, intercom and paging systems, management of the copier fleet and contracts, iPad devices, security system hardware, over 4,500 computers (one to one for students and staff), cloud-based services, single sign-on services, data replication services, hybrid school, public/town meetings, new website, electronic payment options, and employee onboarding systems, and many others. The Technology team has leveraged automation, districtwide standards and practices, and developed a highly unified and functional team committed to hard work with no changes to staffing level or function since 2015. The ongoing proliferation of innovative digital learning technologies and the need to connect students, teachers and consumers to jobs, life-long learning, and information have led to a steady rise in demand for bandwidth in schools. The district has begun the application process to participate in the Federal -Rate program, which is designed to make telecom and information services more affordable. Our aim is to receive discounts on telecommunications and telecom services, internet access, as well as internal connections, managed internal broadband services and basic maintenance of internal connections. Further information for this Cost Center is furnished in the Athletics Cost Center detail in Appendix A. Town of Reading 149 FY 2025 Budget OTHER FUNDING SOURCES Town of Reading 150 FY 2025 Budget Offset Summary Several fee-based Special Revenue Funds and Grants have been allocated to offset direct and indirect costs of the operating budget. In the charts below, the reader will find a summary of current year and FY25 Recommended Budget Offsets by Special Revenue F and the allocation of FY25 Recommended Offsets by Cost Center: Apart from Full-Day Kindergarten and School Choice tuition, all other offsets will remain at the same the redeployment of funding from several existing operating fund accounts, the reliance on the FDK tuition fees has been reduced in FY25. We will continue to work toward providing free, universal FDK by reducing the tuition in stages through FY26. Town of Reading 151 FY 2025 Budget In FY23, the district opened to School Choice students to allow students who live in other school districts to enter a lottery to attend Reading Public Schools. In FY24, twenty-five students participated in the program generating $125,000 of state tuition funding, which is currently budgeted to Regular Day to be used for instructional services. Special Revenue Funds The district maintains thirty-three separate special revenue funds that were created and are required to be maintained in accordance with Massachusetts General Laws and Department of Revenue Division of Costing Municipal Services. Special Revenue Funds are established to dedicate a specific source of revenue from fees or charges to pay expenses associated with providing the services for which the payment was made. Special Revenue Funds also consist of donation accounts. The sources of revenue for these funds vary by the nature of the fund and includes sales of meals, participation fees, user fees, ticket sales, donations, and tuition. The type of expenditure for the funds also varies by the nature of the fund and include salaries, supplies and materials, technology, contracted services, software licenses and other expenses. The FY23 and FY24 beginning year balances are provided in the table below with the calculated FY23 Gain/Loss: Special Revenue Funds Town of Reading 152 FY 2025 Budget Athletics: Fees are paid by Community Education, Drivers Education, Summer Programs: Fees are paid by families for participation in Community Education events and courses. Drama and Band bands programs. Extended Day: Fees are paid by families for students to participate in extended day programs before and after-school. Extracurricular Activities: Fees are paid by families for students to participate in afterschool band and fine and performing arts activities. Full-Day Kindergarten: Fees are paid by families for enrollment in the Full-Day Kindergarten program. Guidance: Fees are paid by families for students to take PSAT, SAT and AP tests. R.I.S.E. Preschool: Fees are paid by families for enrollment in the R.I.S.E. preschool program. Special Education Tuition: Fees paid by another public school district for students to attend special education programs in Reading. School Choice: Allows families to enroll their children in schools in communities other than the city or town in which they reside. Tuition is paid by the sending district to the receiving district. School Lunch: Revenues are generated through state and federal reimbursements and lunch- time a la carte sales. Transportation: Fees are paid by families for students to ride existing bus routes, based on seats available. Use of School Property: Some community organizations which use school facilities pay a fee for space and/or custodial coverage. Town of Reading 153 FY 2025 Budget Lost Books: Fees are collected and used to replace lost or damaged books. Gifts/Donations: Restricted donations for specific purposes and unrestricted donations for general use are made to the School Committee for approval and acceptance in accordance with School Committee Policy Federal and State Grants In addition to the Operating and Special Revenue Funds, our district is supported in FY24 by state, federal, and private grants. Grant expenditures are tracked monthly and reviewed periodically with grant coordinators. A list of the grants, descriptions, and award amounts are provided below compared with prior year awards. Grants are approved by the School Committee as funding is awarded. The FY24 Quarter 1 balances for each grant awarded between FY22 and FY24 are provided in the table below: Descriptions and acceptable uses of each State and Federal grant follows below: State Grants: METCO: The Met ropolitan Co uncil for Educational Opportunity is a state funded, voluntary educational desegregation program designed to eliminate racial imbalance through the busing of children from Boston, MA and Springfield, MA to suburban public schools in thirty-eight communities. These funds pay for program coordination, transportation, instructional services, and community engagement related to Boston resident students attending Reading Public Schools through participation in the METCO program. Department of Public Health: Provides for mandated screenings, professional development, and substitute coverage for nurses. New England Dairy: Funds can be used to support equipment and marketing needs related to expanding school meal programs including breakfast, summer meals, and serving new dairy menu items like smoothies and hot chocolate milk. Earmark RMHS Keyboard: Not less than $25,000 shall be expended for a classroom set of Nord stage 3 88 stage keyboards for the Reading Memorial high school performing arts program. Town of Reading 154 FY 2025 Budget Investigating History: This competitive grant is designed to fund the costs associated with professional development, as well as cover additional costs of implementation such as teacher planning time outside of contract hours or the purchase of printed copies of the Investigating History materials, to facilitate a successful adoption of the Investigating History materials across a school or district. Northeast Food for Schools: This opportunity has been proposed to increase the capacity to procure local unprocessed/minimally processed foods, and foods from local producers (including farmers, food hubs, and fishermen). Innovation Career Pathways Planning & Support: Designed to give students coursework and experience in a specific high-demand industry, such as information technology, engineering, healthcare, life sciences and advanced manufacturing. Also, to create strong partnerships with employers in order to expose students to career options and help them develop knowledge and skills related to their chosen field of study before they graduate high school. Note although not a grant, DESE reimburses school districts for a portion of out of district tuition placement and transportation costs. In FY 25, DESE will defray $1,930,874 tuition and transportation costs, charging those expenses directly to the Circuit Breaker reimbursement fund. Federal Grants: Title I: Assists schools with high numbers or high percentages of children from low-income families to help ensure that all children meet challenging state academic standards. These funds are allocated to paraprofessional and extended school year instructional services. Title II A: Provides supplemental resources to school districts to support systems of support for excellent teaching and learning. The priorities of Title IIA are to: increase student achievement consistent with the challenging State academic standards; improve the quality and effectiveness of teachers, principals, and other school leaders; Increase the number of teachers, principals, and other school leaders who are effective in improving student academic achievement in schools; and provide low-income and minority students greater access to effective teachers, principals, and other school leaders. These funds are allocated to provide professional development for teachers. Title IV: Ensures that all students have access to a high-quality educational experience. The priorities of Title IV are to: support well-rounded educational opportunities; support safe and healthy students; and support effective use of technology. These funds pay for technology integration activities and materials for teachers and classrooms. IDEA 240: Provides appropriate special education services for eligible students and to maintain state/local effort in special education. These funds pay for special education paras, BCBA, and professional development. IDEA 262: Ensures that eligible 3, 4, and 5-year-old children with disabilities receive a free and appropriate public education that includes special education and related services designed to meet their individual needs in the least restrictive environment. These funds pay for early childhood instruction and professional development. ARP (American Rescue Plan) 252: Addresses challenges related to the pandemic, including school re-entry, disruption in the education of children with disabilities, mental health services; sustainability; focuses on issues of equity in special education and early intervention services. Funds are allocated to provide professional development, instructional materials, and testing/assessment materials. Town of Reading 155 FY 2025 Budget ESSER II, III (Elementary and Secondary School Emergency Relief Funds): Provided in response to Coronavirus Five-Year Capital Plan A Capital Project is a project that helps maintain or improve a Town asset. It is a new construction, expansion, renovation, or replacement project for an existing facility or facilities. Typically, the project will have a total cost of at least $10,000 and a life span of five or more years. Provided below is a five-year capital project plan for the school district: Town of Reading 156 FY 2025 Budget APPENDICES Joshua Eaton students photographed by community member Alicia Williams Town of Reading 157 FY 2025 Budget APPENDIX A: Cost Center Budget Detail and Information Administration Cost Center FY25 Recommended Budget detail for Administration Cost Center follows. Budget Detail, Administration Cost Center: Town of Reading 158 FY 2025 Budget Regular Day Cost Center FY25 Recommended Budget detail of Regular Education follows below: Budget Detail, Regular Day Cost Center: Town of Reading 159 FY 2025 Budget Budget Detail, Regular Day Cost Center (continued): Town of Reading 160 FY 2025 Budget Special Education Cost Center FY25 Recommended Budget detail for the Special Education Cost Center follows. Budget Detail, Special Education Cost Center: Town of Reading 161 FY 2025 Budget Budget Detail, Special Education Cost Center (continued): Special Education Program and Learning Center Descriptions Much of the special education in-district budget funds the salaries of the special education teaching and support staff, as well as related services, which includes our in-district special education programs and learning centers as determined by Individual Education Plans (IEPs). Each school offers a variety of special education and related services to meet the individual needs of students. Additionally, to provide a continuum of special education and related services, Reading Public Schools offers several specialized programs which are described below: EMBARC: Education Meaningful Inclusion, Becoming Independent, Advocacy, Relaxation, and Leisure Activities Community Integration: The EMBARC program is the middle and high school continuum of the SAIL and SOAR programs which serve students primarily within substantially separate settings in the areas of functional academic, life, social, job and communication skill development. The students in the EMBARC program requires highly individualized, consistent, and intensive special education and related service with strong focus on transitional skills, activities of daily living, safety skills, and community access to generalize skills taught in the classroom. EMBARC is located at Coolidge and RMHS. LEAD: Language, Executive Functioning, Academics, Determination: LEAD is a comprehensive educational program for students with dyslexia and/or significant language-based learning disabilities. The students require a multi-sensory approach to support their reading, writing, listening, speaking and organizational skills. Students require intensive, direct, specialized instruction throughout the school day grounded in language-based methodologies. The students are provided varied opportunities to demonstrate their talents and background knowledge to build upon strengths and foster a sense of competence while developing their understanding of the general education curriculum concepts and enhancing their reading, writing and executive functioning skills. LEAD is located at Joshua Eaton, Parker, and RMHS. Learning Center: The support provided within the learning center directly addresses the goals and students are taught direct skills to ensure that they can participate in daily school life and activities while Town of Reading 162 FY 2025 Budget having access to general education given special education support. The Learning Center is available at all schools. LIFT: Living, Independence, Functional, Transition: The LIFT 18=22 year old program is a full day transition program within the Reading Public Schools that assists students with disabilities in preparing for the transition from the school to post-school life. The programming focuses on a wide variety of transition skills including functional reading and math, independent living skills, activities of daily living and vocation skills. REACH: Resiliency, Executive Functioning, Academics, Coping Strategies, Habits of Mind. The REACH program is a comprehensive educational program for students with significant emotional, behavioral challenges and for some students, co-existing learning disabilities. There is a focus of building relationships based on empathy, trust, and mutual respect. REACH is designed to meet both the shared and unique needs of the students targeting age-appropriate academic, behavioral, and social development through a foundational approach grounded in a positive behavioral support philosophy. Students require intensive, direct, specialized instruction throughout the school day. The students are provided varied opportunities to demonstrate their talents to build upon strengths and foster a sense of competence, and embedded robust clinical, behavioral, and therapeutic supports. For the 24-25 school year, the program will be located at Barrows, Parker, and RMHS. RISE Preschool Program: Reading, Integrated School Experience. The RISE program serves children ages three and four, including those turning five during the school year, who have mild, moderate as well as intensive special education needs. Educators support students early learning by providing education and/or specialized services to support individual learning needs. Reading Public Schools provide early learning experiences in the least restrictive environment, which usually includes placement with typical peers. Children with and without disabilities are provided early learning opportunities to support language, literacy, social/emotional, and physical development, while exploring rich content to develop ence. Rich content and hands-on learning experiences are aligned with the Massachusetts Curriculum Frameworks and Early Learning Standards. R.I.S.E. is currently located at Killam, Wood End, and RMHS. SAIL: Strategies to Support Academics, Independence, and Life Skills: The SAIL program provides identified students with specialized and skills-based instruction through a modified curriculum primarily in English Language Arts and math, as identified by individual student IEPs. Students are provided with inclusive opportunities as indicated in their IEP. Students in the SAIL program benefit from direct and repeated instruction with academic, life, social, and communication skill development. SAIL is located at Wood End, Coolidge, and RMHS. SOAR: Social Skills Organizational Skills Academics in Real World Situations: The SOAR program supports identified students with needs relative to social skill acquisition and application, as well as the use of social language. Students in the SOAR program benefit from support to independently engage in group work/play and reciprocal conversations, convey thoughts and opinions, and understand nonverbal which could include the use of alternative and augmentative communication. Academically and behaviorally students may present with grade-level skills or may require modifications of the academic curriculum and or setting. SOAR is located at Birch Meadow, Coolidge, and RMHS. Town of Reading 163 FY 2025 Budget School Facilities FY25 Recommended Budget detail for the Facilities Cost Center follows. Budget Detail, Facilities Cost Center: Town of Reading 164 FY 2025 Budget District Wide Program FY25 Recommended Budget detail for the District Wide Cost Center follows. The District Wide Cost Center includes: Athletics, Extra Curricular, Health Services and Technology. Athletics Budget Detail of Athletics Cost Center: Town of Reading 165 FY 2025 Budget Student Participation in Athletics: Town of Reading 166 FY 2025 Budget Extra-Curricular Budget Detail of Extra-Curricular Cost Center: Student Participation in Extracurriculars: Town of Reading 167 FY 2025 Budget Health Services Budget Detail of Health Services Cost Center: Town of Reading 168 FY 2025 Budget Technology Budget Detail of Technology Cost Center: Town of Reading 169 FY 2025 Budget APPENDIX B: Student Enrollment Student Enrollment On October 1 of each year, Reading Public Schools are required to record, verify, and report the total number of students enrolled by grade to DESE. DESE and the Commonwealth of Massachusetts use October 1 enrollment to calculate Foundation Enrollment and Chapter 70 Funding. October 1 enrollment -personnel operating budget is dev projected enrollment: Historical and FY25 Projected Enrollment by School: Total enrollment in the Reading Public Schools on October 1, 2023, was 3,747 students, which exceeded the projection by +43 students. Using a Cohort Survival Ratio (CSR) methodology and based on elementary neighborhood school assignments, projected enrollment for FY25 is 3,723 students, which represents a projected decrease of 24 students or (0.64%) districtwide. CSR methodology is used to develop enrollment projections and is based on progression rates from grade to grade, and considers housing growth, migration, retention, withdrawals, transfers and births over the previous three school years. It produces reliable next year projections for enrollments in Grades 1-12. However, the CSR is less reliable in predicting out-year enrollment as well as Kindergarten enrollment. Students enrolled in Barrows and Joshua Eaton are assigned to Parker Middle School and students enrolled in Birch and Wood End are assigned to Coolidge Middle School. Students enrolled in Killam Elementary are typically allocated to both middle schools at a ratio of 66% to Parker and 33% to Coolidge for projection purposes. Ratios are adjusted for sibling groups and the neighborhoods in which they reside. Town of Reading 170 FY 2025 Budget FY25 Enrollment Projections: Reflected in the table below are FY24 actual enrollment and FY25 projected, or forecasted, enrollment by grade. The change in the number of students by cohort and grade-level is illustrated. Cohorts have been color-coded for easier reference: FY24 Actual and FY25 Projected Enrollment by Grade: Elementary Enrollment Projections: Kindergarten enrollment forecasts are less reliable and are affected by several factors including postponed kindergarten enrollment, attendance at private full-day kindergarten programs, adoption, and housing turnover. There are several sources of data used as the basis for predicting kindergarten enrollment including census data from the Town Clerk, birth data from five years before kindergarten enrollment, and self-reported data from parents and local preschools. The FY25 kindergarten projections have bee who fall within the age requirements for entry into kindergarten compared to the kindergarten projection* of 303 students. Not all students who reside in Reading and who are of age will be enrolled in Reading Public Schools. Some families may choose private or parochial programs, homeschool, or postpone entry. Other families with kindergarten age children may move to Reading. We saw an increase Town of Reading 171 FY 2025 Budget of 16 students from the FY24 projected number to the FY24 actual number. We will continue to monitor the kindergarten enrollment as registration kicks off at the end of January. and non-personnel supplies and services. Staffing levels at all grade levels are predicated upon the number and demographics of students expected to be enrolled at the start of the school year. Using the progression rates calculated above and making anticipated changes, elementary school class sizes have been projected for FY25 and are outlined below in comparison with FY24 actual enrollment and class sizes. Currently, we are projecting 89 sections at the elementary level with four sections at Killam and the ability to shift if needed based on an increase or decrease in enrollment. It is important to note that three Teaching Fellows remain in the budget to support elementary school class sizes: Town of Reading 172 FY 2025 Budget The Reading Public Schools provides special education services to eligible students aged three to twenty- two years deemed eligible through the special education team evaluation process. Eligibility is based on a determination that the student has a qualif effective progress in the general education program without specialized instruction. Instructional or other he table below shows historical data regarding the number of students with IEPs based on October 1 enrollment data: Student Enrollment Students with Individual Education Plans: The Commonwealth mandates that special services required for students are defined on individual education plans. Eligibility for special education services is based on a determination that the student has a qualified disability that requires specialized instruction to achieve effective progress in the general education programs. Instructio Education Plan. The number of students on IEPs can vary significantly from year to year. The table above illustrates the ebb and flow of the number of students who received special education service in and out of the district, from preschool to 22 years of age during the last ten years. From the academic year 2019-20 to 2023-24, total enrollment declined by (6.8%), from 4202 to 3915 students, the number of students on IEPs increased by (6.1%) from 727 to 771 and the number of out of district placements increased by (13.7%), from 51 to 58. The number of students on IEPs in the current academic year increased by (49) students, or (3%) year-over-year, and the number of students receiving services in out of district placements increased by (6) students over the same time period. Illustrated in the table above, the reader will note an increase in Out of District placements between FY23 and FY24, which was driven by a significant increase in social emotional and behavioral needs. Decreases in placements occur for several reasons which include: leaving the Reading Public School district, graduating from and aging out of placements, changing placements, or returning to the district. The district has budgeted for additional Out of District placements of students pending evaluation of progress and student needs. The following tables provide information on some of our other significant student populations:MLL and Boston Resident students. Town of Reading 173 FY 2025 Budget Our MLL students are students eligible to receive support with their English Language development. The first table shows the enrollment of the students across the district, and the graph that follows illustrates a growth trend in enrollment and infers an intensified need for service delivery as a result. Boston Resident students come to us by way of our participation in the METCO Program, as detailed in the State Grant section. Student Enrollment Multilingual Learners: Year-over-Year Change in Multilingual Learners Beginner refers to language level. Students are scored on a standardized test for English proficiency in listening, speaking, reading, and writing. Beginners are expected to receive double the amount of ESL instruction (10 hours per week) as intermediates (5 hours per week). Beginners need more support in the general education classroom, so their teachers need more coaching and support. Town of Reading 174 FY 2025 Budget Student Enrollment Boston Resident Students Town of Reading 175 FY 2025 Budget APPENDIX C: District Organizational Structure Organizational Chart for Reading Public Schools An organizational chart of the Reading Public Schools is provided below: Town of Reading 176 FY 2025 Budget District Leadership School Committee The role of the School Committee is to recruit, hire, evaluate, and make employment decisions on the Superintendent; review and approve budgets for public education in the district; and establish educational goals and policies for the schools in the district consistent with the requirements of law and statewide goals and standards established by the Massachusetts Board of Education. The Reading School Committee consists of six members elected by the voters of Reading for three-year -election. The current membership and terms of the Reading School Committee are as follows: Thomas Wise, Chairperson, Term Expires 2025 Erin Gaffen, Vice Chairperson, Term Expires 2026 Shawn Brandt, School Committee Member, Term Expires 2024 Sarah McLaughlin, School Committee Member, Term Expires 2024 Carla Nazzaro, School Committee Member, Term Expires 2026 Charles Robinson, School Committee Member, Term Expires 2025 Under Massachusetts General Laws, Chapter 70, the School Committee has the power to select and to terminate the Superintendent, review and approve the budget, and establish the educational goals and policies for the schools in the district consistent with the requirements of law and statewide goals and standards established by the Board of Education. District Administration The district is led by the Superintendent of Schools, the Central Office Leadership Team, District Leadership Team, and Administrative Council. The Central Office Leadership Team includes the Superintendent of Schools, Assistant Superintendent for Learning and Teaching, Assistant Superintendent for Special Education and Student Services, and Directors of Human Resources Director and Finance and Operations. The District Leadership Team includes the Central Office Leadership Team, the eight building principals, the R.I.S.E. Preschool Director, and the Assistant Director for Special Education and Department Directors (Facilities, Food Services, Network Administrator, METCO, and Health Services). The Administrative Council includes the District Leadership Team as well as all Assistant Principals, Special Education Team Chairs and Program Directors. Primary Function roles of the Administration Cost Center are described below: Superintendent The Superintendent of Schools serves as the chief educational leader for the school district. This position works with the School Committee as well as with building administrators and Central Office administrators , strategic goals, and objectives, to recommend a budget ensure the success of all students. The Superintendent supervises and evaluates all Central Office Administrators and Building Principals. In addition, the Superintendent co-supervises the Director of Facilities with the Town Manager. Town of Reading 177 FY 2025 Budget Assistant Superintendents The role of the Assistant Superintendent for Learning and Teaching and Assistant Superintendent of Student Services is to provide leadership to district administrators, teacher leaders, teachers, and support staff in curriculum, instruction, and assessment. The Assistant Superintendent for Learning and Teaching also supervises the Director of Adult and Community Education, the Director of METCO, K-8 Curriculum Coordinators, and the Elementary Technology Integration Specialist. The position is also responsible for The Assistant Superintendent of Student Services supervises the Directors of Special Education, RISE Preschool program, Health Services, the lead social worke coordinating the safety protocols within the district. The Assistant Superintendents work closely to ensure a cohesive and comprehensive system of support, fostering an integrated approach to enhance academic and student well-being. Human Resources Director The Human Resources Director for a school district is responsible for comprehensive oversight of human resource management. This encompasses recruitment, hiring, and onboarding processes, as well as the development, implementation, and/or application of policies and procedures related to collective bargain terms, employee relations, and compliance. Additionally, the Director manages leaves of absences, addresses personnel issues, and collaborates with school administrators to ensure the district attracts, retains, and supports a diverse and qualified professional staff, fostering a positive work environment and promoting a culture of excellence and inclusivity. Director Finance and Operations The Director of Finance and Operations leads the school finance and operations, including budget, financial reporting, payroll, accounts payable, accounts receivable, transportation, grants management, Medicaid reimbursement, and purchasing/procurement, collaborates closely with school facilities and oversees network technology, school nutrition, and use of school property. The Director of Finance and Operations supervises and evaluates the School Nutrition Director and Network Manager. District Partnerships There are eight schools in the Reading Public Schools: Reading Memorial High School (grades 9-12), A.W. Coolidge Middle School (grades 6-8), W.S. Parker Middle School (grades 6-8), and five elementary schools (grades K-5): Alice Barrows, Birch Meadow, Joshua Eaton, J.W. Killam, and Wood End. Reading also has the R.I.S.E. Preschool program, an integrated preschool, with classrooms located at Reading Memorial High School as well as in two elementary schools, which typically changes from year to year depending upon availability of space. Reading Public Schools are part of a larger community that believes in collaboration for the purpose of benefiting the children of Reading Public Schools. We are fortunate to have many important partners who enrich the lives of our students through their contributions of resources both financial and volunteer time. Town of Reading 178 FY 2025 Budget Town of Reading The Town of Reading is in Middlesex County, Massachusetts, United States, some 10 miles (16 km) north of central Boston. Reading was incorporated on June 10, 1644, taking its name from the town of Reading in England. Reading encompasses 9.9 square miles and is located North of Boston with easy access to major routes including 125/I-95, I93 and routes 28 and 129. In addition, commuter rail and bus service are available in Reading. The Town of Reading has a Representative Town Meeting form of government. members. Reading also has a five member Select Board and a Town Manager. service, and community engagement. We also share many resources and collaborate to efficiently manage the operations of the community. Cabinet and are actively working to improve access for all students. Therefore, the Community Resource Group is being phased out but the work is continuing. Because of the foundation created by this group the individual members often reach out to each other for support and resources regarding individual activities and challenges. Reading Education Foundation The Reading Education Foundation is a volunteer organization of Reading residents working in partnership with the Superintendent of Schools and Reading Public Schools. Its mission is to support innovation and excellence within the Reading Public Schools by raising and providing private money to fund initiatives that are beyond the reach of public funds. Parent-Teacher Organizations Each of our schools is fortunate to have a PTO composed of parent volunteers who support teachers in each building. This support includes parent education, teacher appreciation events, mobilization of classroom and school level volunteers, and funding for technology, enrichment, and other special programs. Parent Booster Organizations Reading Public Schools are supported by a sizable number of parent booster organizations of parent volunteers who raise, contribute, and dispense funds for the benefit of specific extra-curricular activities including athletic teams, academic teams, and fine and performing arts. Understanding Disabilities, Inc. Understanding Disabilities, Inc. (UD) partners with Reading Public Schools to increase positive attitudes toward people with disabilities. Thirty years of success teaching disability awareness in the Reading Public Schools has supported the development of an innovative curriculum that supports inclusion and promotes respectful interactions, which helps children process and understand the communities in which they live and develop healthy relationships. Town of Reading 179 FY 2025 Budget APPENDIX D: 2023-2024 School Improvement Plans Setting the stage for the FY25 budget development process was the work conducted by the School Principals and their school communities to develop the 2023-2024 School Improvement Plans. Overarching themes of providing equitable and rigorous learning environments are summarized in each Elementary Schools Alice M. Barrows Elementary School Birch Meadow Elementary School Joshua Eaton Elementary School J.W. Killam Elementary School Wood End Elementary School Middle Schools Coolidge Middle School Walter S. Parker Middle School High School Reading Memorial High School Town of Reading 180 FY 2025 Budget APPENDIX E: Acronyms This section contains some of the acronyms in the Budget Book ARP: American Rescue Plan DESE: Department of Elementary and Secondary Education (MA) EMBARC: Education Meaningful Inclusion, Becoming Independent, Advocacy, Relaxation, and Leisure Activities Community Integration ESL: English As a Second Language ESSER: Elementary and Secondary School Emergency Relief Fund FDK: Full Day Kindergarten FTE: Full Time Equivalent IDEA: Individuals with DIsabilities Education Act IEP: Individualized Education Plan LEAD: Language, Executive Functioning, Academics, Determination LIFT: Living, Independence, Functional, Transition METCO: Met ropolitan Co uncil for Educational Opportunity MLL: Multilingual Learners OOD: Out Of District - refers to students being placed outside of RPS REACH: Resiliency, Executive Functioning, Academics, Coping Strategies, Habits of Mind RISE: Reading, Integrated School Experience (Preschool Program) RPS: Reading Public Schools RMHS: Reading Memorial High School SAIL: Strategies to Support Academics, Independence, and Life Skills SEL: Social Emotional Learning SOAR: Social Skills Organizational Skills Academics in Real World Situations Town of Reading 181 FY 2025 Budget Birch Meadow students photographed by community member Alicia Williams Town of Reading 182 FY 2025 Budget Enterprise Funds Water Enterprise Fund FY25 Budget Water Supply is responsible for the administrative management, operation, technical support, maintenance, and security of the drinking water supply in accordance with all Federal, State, and local regulations. Water Distribution is responsible for maintaining and operating the municipal water distribution system following industry standards and all applicable regulations. In addition, this division oversees water meter installation, repair and meter reading, and the maintenance of all fire hydrants. In FY25, local costs are projected to go down by 7.0%. The FY25 MWRA assessment is estimated to increase by 3.0%. WATER ENTERPRISE FUNDFY24 BUDGETFY25 BUDGETFY24-25 FY22 actualFY23 actualTown MeetingTown ManagerChange Wages$ 817,269$ 811,447 $ 878,900$ 913,0003.9% Overhead Expenses$ 513,333$ 483,711 $ 601,000$ 641,5006.7% Operational Expenses$ 323,069$ 441,638 $ 649,500$ 525,500-19.1% General Fund Support$ 630,630$ 654,910 $ 681,107$ 708,3704.0% Water Operational Costs$ 2,284,301 $ 2,391,706$ 2,810,507 $ 2,788,370 -0.8% Capital$ 303,399$ 439,035 $ 145,000$ 75,000 -48.3% Debt$ 2,834,489 $ 2,730,790$ 2,955,700 $ 2,635,500 -10.8% Water Local Costs$ 5,422,190 $ 5,561,531$ 5,911,207 $ 5,498,870 -7.0% MWRA Assessment$ 2,831,288 $ 2,833,828$ 2,894,300 $ 2,981,129 3.0% Water Gross Costs$ 8,253,478 $ 8,395,359$ 8,805,507 $ 8,479,999 -3.7% ARPA Grant Support (145,000) - -100.0% Use of Financial Reserves (FY25 pending Select Board vote)$ (1,000,000)$ (600,000) -40.0% Water Net Costs$ 7,660,507 $ 7,879,999 2.9% Town Meeting votes: $ 8,479,999$ (708,370)$ 7,771,629 Town of Reading 183 FY 2025 Budget Salaries There is no change in staffing levels or significant changes in related costs. FY24 BUDGETFY25 BUDGETFY24-25 FY22 actualFY23 actualTown MeetingTown ManagerChange Water/Sewer Supervisor$ 50,033 $ 51,207$ 53,300 $ 55,400 3.9% Water Quality & Safety Admin$ 85,072 $ 88,176$ 91,850 $ 95,200 3.6% Managing/Working Forepersons$ 206,695$ 221,327 $ 226,300$ 240,7006.4% Senior/Junior Operators$ 188,562$ 192,565 $ 351,500$ 363,6003.4% Laborers$ 105,215$ 94,324$ -$ -0.0% W/S Assistant Collector$ 29,290 $ 32,711$ 34,100 $ 35,400 3.8% Support Staff$ 26,808 $ 29,250$ 30,850 $ 31,700 2.8% Seasonal Staff$ 10,792 $ 8,692$ 7,500$ 7,5000.0% On Call/Out of Grade$ 13,326 $ 14,212$ 16,000 $ 16,000 0.0% Overtime$ 101,338$ 78,541$ 75,000 $ 75,000 0.0% Buyback$ 138 $ 442$ -$ -0.0% Snow Removal$ -$ - $ (7,500)$ (7,500)0.0% Water EF Wages$ 817,269$ 811,447 $ 878,900$ 913,0003.9% Expenses Local overhead expenses are up by 6.7%. General Fund support costs increased by about 4.0% according to a methodology developed by the Town Accountant. Town of Reading 184 FY 2025 Budget Expenses (Continued) FY24 BUDGETFY25 BUDGETFY24-25 FY22 actualFY23 actualTown MeetingTown ManagerChange Retirement Assessment$ 216,244$ 180,817 $ 195,000$ 224,00014.9% OPEB Contributions$ 85,000 $ 85,000$ 85,000 $ 85,000 0.0% Health Insurance$ 138,690$ 153,983 $ 246,500$ 255,0003.4% Medicare Payments$ 12,621 $ 13,029$ 13,500 $ 14,000 3.7% Legal Expenses$ 3,626$ - $ -$ -0.0% P/C Insurance Premiums$ 42,422 $ 38,091$ 45,000 $ 47,500 5.6% Worker Comp. Ins. Premiums$ 14,730 $ 12,790$ 16,000 $ 16,000 0.0% Water EF Overhead Expenses$ 513,333$ 483,711 $ 601,000$ 641,5006.7% Water Parts & Maintenance$ 137,381$ 193,764 $ 183,000$ 183,0000.0% Water Supplies & Equipment$ 33,395 $ 88,206$ 195,000$ 55,000 -71.8% Water Quality & Safety$ 20,235 $ 31,808$ 38,000 $ 41,000 7.9% Water Conservation Promotion$ 11,010 $ 10,902$ 20,000 $ 20,000 0.0% Outsourced Prof Services$ 13,093 $ 41,856$ 100,000$ 100,0000.0% Gas & Utilities$ 39,634 $ 40,645$ 55,500 $ 60,500 9.0% Office Supplies & Equipment$ 6,924$ 5,935$ 15,000 $ 23,000 53.3% Professional Development$ 4,682$ 4,446$ 13,000 $ 13,000 0.0% Police Details$ 56,715 $ 24,076$ 30,000 $ 30,000 0.0% Water EF Operating Exp.$ 323,069$ 441,638 $ 649,500$ 525,500-19.1% Wage Support - Adm Services$ 32,585 $ 33,840$ 35,194 $ 20,940 -40.5% Wage Support - Technology$ -$ - $ -$ 15,700 Wage Support - Finance$ 27,995 $ 29,075$ 30,238 $ 31,450 4.0% Wage Support - DPW$ 417,110$ 433,170 $ 450,497$ 468,5004.0% Expense Support - Adm Services$ 21,130 $ 21,945$ 22,823 $ 1,670-92.7% Expense Support - Technology$ -$ - $ -$ 22,050 Expense Support - Finance$ 5,750$ 5,970$ 6,209$ 6,4604.0% Expense Support - DPW$ 126,060$ 130,910 $ 136,146$ 141,6004.0% Water EF Genl Fund Support$ 630,630$ 654,910 $ 681,107$ 708,3704.0% Capital & Debt All planned spending except for a $75,000 for water main lining is either existing debt service or annual maintenance. Please refer to the capital plan and debt schedule for more details. Town of Reading 185 FY 2025 Budget Sewer Enterprise Fund FY25 Budget The Sewer Division is responsible for operating the municipal sewer collection systems in accordance with all applicable state, federal, and MWRA regulations for the collection and discharge of wastewater. This ranges from maintaining and repairing over 100 miles of sewer mains and 12 pumping stations to responding to customer service needs for individual sewer and drainage problems. Local costs are projected to be up 40.4% in FY25 due to a $565,000 increase in capital spending from the prior year. Included in capital in FY25 is $350,000 for a vacuum truck which is Sewers share of the 50/50 split with Stormwater, $250,000 for design work for two sewer stations and $75,000 for sewer main projects. When combined with +3.0% MWRA charges, the gross budget is up 14%. SEWER ENTERPRISE FUNDFY24 BUDGETFY25 BUDGETFY24-25 FY22 actualFY23 actualTown MeetingTown ManagerChange Wages$ 398,431 $ 449,624 $ 483,150 $ 496,800 2.8% Overhead Expenses$ 145,034 $ 183,208 $ 203,600 $ 243,500 19.6% Operational Expenses$ 144,472 $ 179,844 $ 383,000 $ 250,000 -34.7% General Fund Support$ 262,550 $ 272,660 $ 283,567 $ 294,885 4.0% Sewer Operational Costs$ 950,487 $ 1,085,336$ 1,353,317$ 1,285,185-5.0% Capital$ - $ - $ 110,000 $ 675,000 513.6% Debt$ 983,375 $ 918,800 $ 880,625 $ 1,331,07551.2% Sewer Local Costs$ 1,933,862$ 2,004,136$ 2,343,942$ 3,291,26040.4% MWRA Assessments$ 5,376,119$ 5,378,343$ 5,598,050$ 5,765,9913.0% Sewer Gross Costs$ 7,309,981$ 7,382,479$ 7,941,992$ 9,057,25114.0% Use of Financial Reserves (FY25 pending Select Board vote)$ (650,000)$ (1,300,000)100.0% Sewer Net Costs$ 7,291,992$ 7,757,2516.4% Town Meeting votes: $ 9,057,251$ (294,885)$ 8,762,366 Town of Reading 186 FY 2025 Budget Salaries There is no change in staffing levels or significant changes in related costs. FY24 BUDGETFY25 BUDGETFY24-25 FY22 actualFY23 actualTown MeetingTown ManagerChange Water/Sewer Supervisor$ 49,795$ 51,266$ 53,300$ 55,4003.9% Managing/Working Foreperson$ 74,474$ 75,085$ 76,250$ 80,8006.0% Senior/Junior Operators$ 84,289$ 106,367 $ 225,150 $ 230,000 2.2% Laborers$ 58,600$ 82,421$ - $ - 0.0% W/S Assistant Collector$ 29,290$ 32,711$ 34,100$ 35,4003.8% Support Staff$ 26,808$ 29,250$ 30,850$ 31,7002.8% On Call/Out of Grade$ 2,418$ 1,800$ 6,000$ 6,0000.0% Overtime$ 71,655$ 69,534$ 60,000$ 60,0000.0% Buyback$ 1,102$ 1,189$ - $ - 0.0% Snow Removal$ - $ - $ (2,500) $ (2,500) 0.0% Sewer EF Wages$ 398,431 $ 449,624 $ 483,150 $ 496,800 2.8% Expenses Local overhead expenses increased by 19.6%. Local operational expenses decreased by 34.7%; most line items are level funded with a slight increase in professional services and software expenses. General Fund support costs increased by about 4.0% according to a methodology developed by the Town Accountant. Town of Reading 187 FY 2025 Budget Expenses (Continued) FY24 BUDGETFY25 BUDGETFY24-25 FY22 actualFY23 actualTown MeetingTown ManagerChange Retirement Assessment$ 54,917$ 74,744$ 80,100$ 111,000 38.6% OPEB Contributions$ 23,000$ 25,000$ 25,000$ 25,0000.0% Health Insurance$ 41,720$ 55,501$ 68,000$ 70,0002.9% Medicare Payments$ 4,845$ 11,959$ 5,500$ 12,500127.3% P/C Insurance Premiums$ 4,495$ 2,231$ 6,000$ 6,0000.0% Worker Comp. Ins. Premiums$ 16,056$ 13,773$ 19,000$ 19,0000.0% Sewer EF Overhead Expenses$ 145,034 $ 183,208 $ 203,600 $ 243,500 19.6% Sewer Parts & Maintenance$ 20,394$ 49,858$ 103,000 $ 103,000 0.0% Sewer Supplies & Equipment$ 39,773$ 32,389$ 184,000 $ 39,000-78.8% Sewer Quality & Safety$ 35,468$ 43,227$ 37,000$ 41,00010.8% Gas & Utilities$ 39,445$ 38,818$ 39,500$ 42,5007.6% Office Supplies & Equipment$ - $ - $ - $ - 0.0% Professional Development$ 9,391$ 2,553$ 11,500$ 16,50043.5% Police Details$ - $ 13,000$ 8,000$ 8,0000.0% Sewer EF Operating Exp.$ 144,472 $ 179,844 $ 383,000 $ 250,000 -34.7% Wage Support - Adm Services$ 13,575$ 14,100$ 14,664$ 8,280-43.5% Wage Support - Technology$ - $ - $ - $ 6,950 Wage Support - Finance$ 11,665$ 12,115$ 12,600$ 13,1004.0% Wage Support - DPW$ 173,530 $ 180,210 $ 187,418 $ 194,915 4.0% Expense Support - Adm Services$ 8,850$ 9,190$ 9,558$ 700-92.7% Expense Support - Technology$ - $ - $ - $ 9,240 Expense Support - Finance$ 2,400$ 2,490$ 2,590$ 2,7004.2% Expense Support - DPW$ 52,530$ 54,555$ 56,737$ 59,0004.0% Sewer EF Genl Fund Support$ 262,550 $ 272,660 $ 283,567 $ 294,885 4.0% Capital & Debt Spending consists of paying existing debt and capital items such as $350,000 for a vacuum truck which is Sewers share of the 50/50 split with Stormwater, $250,000 for design work for two sewer stations and $75,000 for sewer main projects. The next significant capital expense (financed by debt) is a change to smart-meter technology. This cost will be split by both Water and Sewer Enterprise Funds, but due to the recent water capital needed for the water main replacement and the water tank, the meter work is delayed until FY26. Please refer to the capital plan and debt schedule for more details. Town of Reading 188 FY 2025 Budget Storm Water Enterprise Fund FY25 Budget The Storm Water Division consists of some activities conducted under the General Fund budget and some under the Enterprise Fund budget. The Division is responsible for constructing, maintaining, and repairing all catch basins and storm drainage systems. STORM WATER ENTERPRISE FUNDFY24 BUDGETFY25 BUDGETFY24-25 FY22 actualFY23 actualTown MeetingTown ManagerChange Wages$ 109,251$ 97,556$ 120,750$ 125,3003.8% Overhead Expenses$ 18,100$ 19,577$ 31,750$ 31,7500.0% Operational Expenses$ 23,455$ 83,331$ 102,000$ 106,0003.9% General Fund Support$ 104,970$ 109,015$ 113,375$ 117,9204.0% Storm Water Operational Costs$ 255,777$ 309,479$ 367,875$ 380,970 3.6% Capital$ 35,303$ 220,000$ 100,000$ 650,000550.0% Debt$ 126,628$ 120,075$ 115,825$ 111,575-3.7% Storm Water Local Costs$ 417,708$ 649,554$ 583,700$ 1,142,545 95.7% MWRA Expenses$ -$ -$ -$ -0.0% Storm Water Gross Costs$ 417,708$ 649,554$ 583,700$ 1,142,545 95.7% *Use of Financial Reserves (FY25 pending Select Board vote)$ -$ (475,000)0.0% Storm Water Net Costs$ 583,700$ 667,54514.4% Town Meeting votes: $ 1,142,545$ (117,920)$ 1,024,625 *suggested use of $475,000 of $1.0 million of reserves to keep rates unchanged Salaries There is no change in staffing levels for FY25. FY24 BUDGETFY25 BUDGETFY24-25 FY22 actualFY23 actualTown MeetingTown ManagerChange Senior/Junior Operators$ 91,794$ 59,165$ 63,000$ 66,9006.2% Laborers$ 10,668$ 33,179$ 51,750$ 52,4001.3% On Call/Out of Grade$ -$ -$ 1,000 $ 1,000 0.0% Overtime$ 6,789 $ 5,213 $ 5,000 $ 5,000 0.0% Storm Water EF Wages$ 109,251$ 97,556$ 120,750$ 125,3003.8% Town of Reading 189 FY 2025 Budget Expenses Local overhead expenses are unchanged, as shown in the table below: FY24 BUDGETFY25 BUDGETFY24-25 FY22 actualFY23 actualTown MeetingTown ManagerChange Retirement Assessment$ -$ -$ 2,000 $ 2,000 0.0% OPEB Contributions$ 10,500$ 10,500$ 10,500$ 10,5000.0% Legal Expenses$ -$ -$ -$ -0.0% Health Insurance$ 6,505 $ 7,569 $ 17,000$ 17,0000.0% Medicare Payments$ 1,096 $ 1,508 $ 2,250 $ 2,250 0.0% Storm Water Overhead Expenses$ 18,100$ 19,577$ 31,750$ 31,7500.0% Operating expenses have increased 3.9%. General Fund support costs increased by about 4.0% according to a methodology developed by the Town Accountant. FY24 BUDGETFY25 BUDGETFY24-25 FY22 actualFY23 actualTown MeetingTown ManagerChange Drainage Maintenance$ -$ 16,887$ 20,000$ 20,0000.0% St. Water Supplies & Equip.$ 8,067 $ 59,832$ 67,000$ 67,0000.0% St. Water Quality & Safety$ 2,013 $ 1,157 $ 5,000 $ 5,000 0.0% Gas & Utilities$ 9,557 $ 5,434 $ 6,000 $ 10,00066.7% Professional Development$ 3,818 $ 20 $ 4,000 $ 4,000 0.0% Storm Water EF Operating Exp.$ 23,455$ 83,331$ 102,000$ 106,0003.9% Wage Support - Adm Services$ 5,445 $ 5,655 $ 5,881 $ 6,120 4.1% Wage Support - Technology$ -$ -$ -$ -0.0% Wage Support - Finance$ 4,675 $ 4,855 $ 5,049 $ 5,250 4.0% Wage Support - DPW$ 90,380$ 93,860$ 97,614$ 101,5304.0% Expense Support - Adm Services$ 3,510 $ 3,645 $ 3,791 $ 3,940 3.9% Expense Support - Technology$ -$ -$ -$ -0.0% Expense Support - Finance$ 960$ 1,000 $ 1,040 $ 1,080 3.8% Expense Support - DPW$ -$ -$ -$ -0.0% Storm Water EF Genl Fund Support$ 104,970$ 109,015$ 113,375$ 117,9204.0% Town of Reading 190 FY 2025 Budget Capital & Debt In FY25, funding is requested to conduct a drainage master plan for the community. The general annual drainage project funding is increased to $200,000 to carry out the prioritized findings of that study. In addition, the replacement of the vacuum truck is scheduled for FY25 at a total cost of $700,000. This vehicle will be split between the Stormwater and the Sewer Enterprise Funds. Please refer to the capital plan and debt schedule for more details. Town of Reading 191 FY 2025 Budget PEG Cable Access Enterprise Fund FY25 Budget The Public, Educational, and Governmental (PEG) Cable Access enterprise fund receives revenue from Readings cable providers (Comcast and Verizon) quarterly. These funds are earmarked for PEG cable access. The Town does not have an established department to provide PEG services. Over the last 20+ years the Town has outsourced PEG services to RCTV. The appropriation of this fund will allow the Town to use the PEG access fees collected from its cable providers to provide the necessary PEG services. PEG ACCESS REVENUES RECEIVED ProjectedProjected FY13FY14FY15FY16FY17FY18FY19FY20FY21FY22FY23FY24FY255 yr Ave10 Yr Ave Comcast 220,564 233,001 248,340 261,345 279,553 286,324 282,892 306,204 305,728 314,101 321,890 321,750 320,000 306,163 283,938 Comcast Captial - - - - - - 97,500 32,500 32,500 32,500 - - - 39,000 19,500 Verizon 262,959 284,657 298,382 303,624 303,583 297,655 284,055 270,740 248,253 236,753 222,021 220,000 220,000 252,364 274,972 Verizon Captial - - - - - - - - - 48,750 48,750 - - 19,500 9,750 Total 483,523 517,658 546,722 564,969 583,136 583,979 664,447 609,443 586,481 632,104 592,661 541,750 540,000 617,027 588,160 350,000 300,000 250,000 Comcast 200,000 Comcast Captial 150,000 Verizon Verizon Captial 100,000 50,000 - FY13FY14FY15FY16FY17FY18FY19FY20FY21FY22FY23FY24FY25 In prior years, the PEG Access fees were collected by the Town and paid to RCTV through an Agency fund. Massachusetts Department of Revenue now requires these funds to be appropriated by Town Meeting. Town of Reading 192 FY 2025 Budget ProjectedFY25 BUDGETFY24-25 FY21 ActualFY22 ActualFY23 ActualFY24Town ManagerChange GENERAL FUND SUPPORT$ 1,000$ 1,000$ 1,000$ 1,000$ 1,0000.0% PROFESSIONAL SERVICES$ 585,481$ 631,104$ 592,662$ 622,000 $ 539,000-13.3% PEG EXPENSES$ 586,481$ 632,104$ 593,662$ 623,000 $ 540,000-13.3% Reading Community Television Inc. (RCTV) was incorporated in 1998 as a non-profit organization in Massachusetts pursuant to cable television renewal license agreements for the Town of Reading. RCTVs purpose is to operate Public, Educational, and Governmental (PEG) access channels, manage the annual funding thereof, conduct training programs in the skills necessary to produce quality PEG access programming, establish rules procedures and guidelines for the use of PEG access channels, provide publicity, fund raising, outreach, and other support services to PEG access users, and produce or assist PEG users in the production of original, noncommercial use video programming of interest to subscribers focusing on town issues, events and activities. Town of Reading 193 FY 2025 Budget Landfill Enterprise Fund FY25 Budget Town Meeting created the Landfill enterprise fund on December 9, 2002, to establish a financial assurance mechanism per the Department of Environmental Protection requirements relative to the closure of the Landfill and the post-closure maintenance and monitoring costs. During the Post-Closure period, which is 30 years, the Developer contributes the annual estimated post-closure monitoring funds to complete Post-Closure Monitoring for the year, in an annual amount not to exceed $37,000. Any surplus remains in the Enterprise Account until the end of the post-closure period. This practice ensures compliance with the post-closure requirements of 310CMR 19.00 relative to the Landfill. The Developer must provide monitoring of the Landfill up to and including the limit of $40,000 per year, with a 3% cost of living factor applied each year. The Town's obligation is escalated for amounts above $40,000 per year appropriately escalated. The Landfill Post Closure table below shows the Town and Developer's share of the expense. The Town hasn't had an obligation relative to Landfill monitoring since December 2011. In prior years, the contributions to the Landfill Enterprise fund were collected by the Town and treated like a performance deposit within the enterprise fund. Reimbursements were made to the Developer when proof of monitoring was provided to the Town. The Department of Revenue requires these funds to be appropriated by Town Meeting because an Enterprise Fund was established. Thus, the Town will appropriate the performance deposit paid by the Developer annually. ProjectedFY25 BUDGETFY24-25 FY21 ActualFY22 ActualFY23 ActualFY24Town ManagerChange LANDFILL MONITORING REIMB$ 37,000 $ 37,000 $ 37,000 $ 37,000$ 37,000 0.0% LANDFILL EXPENSES$ 37,000 $ 37,000 $ 37,000 $ 37,000$ 37,000 0.0% Town of Reading 194 FY 2025 Budget Landfill Post Closure Financial Assurance Mechanism MONTH6/30/2023 OBLIGATION CALCULATIONCASH BALANCE ANALYSIS ABCDEFGHIJK Monitoring DateAccrued Savings Property Owner MaximumTotal costsProperty Owner ShareTown share Funds InterestAvailable cash Year E-GObligationObligation Calendar YearPaid from cash balanceF-E (not <0)Received Calendar Year K (From previous year) from previous yearCurrent Year C+D Invoices PaidLesser of E or F plus I plus J minus G January-0374,0004,06378,063 1 January-0540,00040,00047,40740,0007,40740,000*1,22179,285 2 January-06041,20041,20058,82441,20017,62437,0003,15978,244 3 January-07042,43642,43656,68142,43614,24537,0004,83877,646 4 January-08043,70943,70962,09743,70918,38837,0003,06774,003 5 January-09045,02045,02046,89945,0201,87837,00077066,753 6 January-10046,37146,37148,43446,3712,06337,00026957,650 7 January-11047,76247,76255,69547,7627,93337,00017247,061 8 January-12049,19549,19546,05246,052037,00018338,191 9 January-133,14350,67153,81436,67036,670037,00010438,626 10 January-1417,14352,19169,33445,24645,246037,0008730,467 11 January-1524,08853,75777,84552,95852,958037,00010314,611 12 January-1624,88755,36980,25640,43540,435037,00019511,372 13 January-1739,82157,03096,85249,54649,546037,000100-1,074 14 January-1847,30658,741106,04737,53337,533037,000176-1,431 15 January-1968,51460,504129,01836,97036,970037,000440-960 16 January-2092,04862,319154,36629,09729,097037,0001937,135 17 January-21125,26964,188189,45744,14044,140037,00084 18 January-22105,31666,114171,43037,01237,012037,000662654 19 January-23134,41868,097202,516 0 0037,0001,35239,006 20 January-24202,51670,140272,6560039,006 21 January-25272,65672,244344,9000039,006 22 January-26344,90074,412419,3120039,006 23 January-27419,31276,644495,9560039,006 24 January-28495,95678,943574,9000039,006 25 January-29574,90081,312656,2110039,006 26 January-30656,21183,751739,9630039,006 27 January-31739,96386,264826,2260039,006 28 January-32826,22688,852915,0780039,006 29 January-33915,07891,5171,006,5950039,006 30 January-341,006,59594,2631,100,85800 *Bills paid directly by developer so funds were only "effectively" received Town of Reading 195 FY 2025 Budget Capital & Debt Service Capital Overview Our capital budget for FY25 is being significantly impacted by increased equipment costs. Our departments are seeing unprecedented increases in purchase prices, along with excessive lead times for both construction and equipment. For instance, Public Works has several sander trucks in the FY25 budget that increased from $200,000 to $240,000. Unfortunately, we are not able to defer these purchases since the equipment has exceeded its useful life and we run the risk of failure during critical tasks, such as snow plowing. Last year, the Town modified how capital projects are presented. Each project/purchase has an individual sheet with specific details and itemized funding sources for the project. We will continue expanding this practice to give more detailed descriptions to the readers of our annual budget. The Capital budget for FY25 is $3,035,000. This represents a 3.3% increase from FY24 funding. This increase reflects the additional $700,000 in funds provided by the Finance Committee (FinCom) to mitigate the effects of the global pandemic on our capital plan. In this budget we have annual funding for Fields, Playgrounds, and Court Improvements of $100,000. This budget also includes $215,000 for parking lots, sidewalks and walkways at Birch Meadow. We have made several adjustments to the debt and capital plan in FY25 which were presented in the November 2023 Town Meeting. These changes were made to balance the capital and debt budget. We know that in the later years, more changes might be likely as we evaluate community priorities. FY25 Capital (3,035,000); +3.3% $135,000 for Core Facilities: $50,000 for use by the Permanent Building Committee and $85,000 FOR A Bobcat Utility. Town of Reading 196 FY 2025 Budget $180,000 for Schools: $10,000 for ongoing phone system work, $125,000 for large- scale technology projects, and $45,000 for a Drivers Education vehicle. $555,000 $100,000 for Technology for large-scale technology projects; and $455,000 for a Computer Aided Dispatch system for Public Safety. $50,000 for Police; $50,000 for an unmarked vehicle $2,115,000 for Public Works: $425,000 for road repairs note an additional ~ $600,000 of Chapter 90 grant funds will supplement the road repair budget); Another $600,000 to pave Lowell Street; $100,000 for skim coating & seal crack road repairs; $100,000 in general curb and sidewalk repairs for pedestrian safety; $50,000 for general parking lot improvements; $50,000 for general fence improvements; $100,000 for rock wall repairs at Memorial Park; $100,000 for field, playground and court improvements; $215,000 parking lot, sidewalks and walkways at Birch Meadow; $45,000 for Cemetery sedan # 4 (2006) $80,000 for Highway pickup truck # 4 (2006); $250,000 for Blower Unit for Loader. Town of Reading 197 FY 2025 Budget Debt Overview Our debt budget for FY25 is $4,818,738 which represents a 20.6% reduction from FY24 spending. This large reduction is the result of a 52.4% reduction in excluded debt. In FY24 excluded debt for the RMHS, Barrows and Wood End projects was paid off leaving one excluded debt payment left in FY25 for the Library Renovations. Paying off all the excluded debt will create much-needed savings for Reading residents as we continue to move forward with the replacement of the Killam School. Debt within the levy continues to be balanced with capital expenditures to maintain our FinCom policy of 5% for Capital and Debt. Our Town leadership has asked FinCom to continue the temporary increase of 5.5% in FY25 to mitigate the impact of inflation. November 2023 Town Meeting approved the issuance of debt related to one project: $2.14 Million Dollars to fund Birch Meadow Phase II In April 2024 Town Meeting, will be asked to authorize the issuance of debt for $4 million for local match required for a grant for the Haven Street Roadway Improvement Project listed on the Debt plan as Economic Development Downtown II. The Town was able to obtain a $2.6 Million MassWorks grant from the State for the Haven Street Roadway Improvement Project. Due to safety concerns the RMHS fieldhouse bleachers and floors project was moved up on the capital plan for design in FY24 and FY25 for debt funding. Finally, the Town continues to have conversations regarding a possible Senior Center/Community Center to replace or augment the Pleasant Street Center. While these conversations are fluid, it is our recommendation to follow FinCom guidance of issuing excluded debt for any project over $5 Million Dollars. This will ensure that our robust capital investment in Town assets continues. Town of Reading 198 FY 2025 Budget Blower Unit for Snow Removal Town of Reading 199 FY 2025 Budget Replacement Car 4: Vehicle for Cemetery Town of Reading 200 FY 2025 Budget Replacement of H-2/Pickup Truck 18 Town of Reading 201 FY 2025 Budget Replacement of H-18: Sanding Dump Truck with Plow Town of Reading 202 FY 2025 Budget Vac Truck #S-8 Town of Reading 203 FY 2025 Budget This page intentionally left blank. Town of Reading 204 FY 2025 Budget Appendix A Capital Plan Town of Reading 205 FY 2025 Budget This page intentionally left blank. Town of Reading 206 FY 2025 Budget Budget 2025 FY 207 Reading of Town FY 2025 Budget 208 Town of Reading Budget 2025 FY 209 Reading of Town FY 2025 Budget 210 Town of Reading Budget 2025 FY 211 Reading of Town FY 2025 Budget 212 Town of Reading FY 2025 Budget 213 Town of Reading Budget 2025 FY 214 Reading of Town Budget 2025 FY 215 Reading of Town Budget 2025 FY 216 Reading of Town Budget 2025 FY 217 Reading of Town FY 2025 Budget 218 Town of Reading Budget 2025 FY 219 Reading of Town FY 2025 Budget 220 Town of Reading FY 2025 Budget 221 Town of Reading Budget 2025 FY 222 Reading of Town Appendix B Debt Schedule Town of Reading 223 FY 2025 Budget This page intentionally left blank. Town of Reading 224 FY 2025 Budget Budget 2025 FY 225 Reading of Town Budget 2025 FY 226 Reading of Town Budget 2025 FY 227 Reading of Town Budget 2025 FY 228 Reading of Town Town of Reading Meeting Minutes 2016-09-22 LAG Board -Committee -Commission -Council: Finance Committee Date: 2024-02-28Time: 7:00PM Building: Reading Town Hall Location: Select Board Meeting Room Address: 16 Lowell StreetSession: Open Session Purpose: General BusinessVersion: Draft Attendees:Members -Present: Chair EdRoss, Vice Chair Joe Carnahan, Geoffrey Coram, Endri Kume, Joe McDonagh, Marianne McLaughlin-Downing,Emily Sisson,John Sullivan, Mark Zarrow Members -Not Present: Others Present: School Superintendent Tom Milaschewski, School Director of Finance Derek Pinto, School Committee Chair Tom Wise, School Committee Member Shawn Brandt (remote), Facilities Director Joe Huggins (remote), Town CFO Sharon Angstrom (remote), Chris Haley (remote) Minutes Respectfully Submitted By:Jacquelyn LaVerde Topics of Discussion: This meeting was held in-person in the Select Board Meeting Room of Town Hall and remotely via Zoom. Chair Ed Ross called the meeting to order at 7:01 pm. Liaison Reports: John Sullivan sharedupdates from ReCALC and CPDC. ReCALC has hired an architect for the feasibility study of a new Senior/Community Center, and they are hosting listening sessions on possible sites: Oakland Road, Symonds Way, or renovationto the existing Pleasant Street Center. CPDC is delaying MBTA Communities until fall Town Meeting. The Pinevale Avenue mixed use development was reduced to 30 units, and is looking for permission from MassDOT for an extra curb cut on Main Street. Joe Carnahan shared that the Select Board voted toput together aCommunity Preservation Act (CPA) Study Committee, comprised of ex-officio members of various boards and committees, one of which istheFinance Committee. He suggested adding the topic to a future agenda. Emily Sisson shared that the Symonds Way Exploratory Committee is still meeting. From the Recreation Committee meeting, she shared that Friends of Reading Baseball have a plan to improve the batting cages at Symonds Way. She noted that some of the funds came from theTown Manager Reserve Fund, but the Recreation Committee was not informed of what happened, so there were some calls for clarification on the process. Page | 1 Marianne Downing shared that the Select Board voted to close the Annual Town Meeting Warrant at their meeting last night. There are two non-typical financial requests: a funding article for consultant services to support MBTA Communities initiatives; and supplemental funding for the $7 million Haven Street streetscape project, for which the Town received a $2.6 million grant. There will also be an article for the Parker Roof surplus. Joe McDonagh shared that RMLD residential rates are increasing 2.5%, and industrial rates will go up 4.8%. Ed Ross shared that the Killam School Building Committee is meeting regularly, and the Communications Subcommittee is meeting weekly. The designer, Lavallee Brensinger Architects (LBA), has been very engaged, and is hosting a community meeting tomorrow on sustainability. Budget Presentation: FY25 School Committee Recommended Budget: School Director of Finance Derek Pinto provided an overview of the School Committees FY25 recommended budget. The Finance Committee provided budget guidance in October of 2023 of a 4% increase over the FY24 budget. Operating funds have been allocated to meet the increased costs of all contractual obligations. Special Education accommodated costs include out-of-district Special Education. There is $150,000 of community priority money allocated to reduce full-day kindergarten tuition fees in FY25. Dr. Pinto also provided a detailed overview of the budget development process and timeline. School Superintendent Tom Milaschewski reviewed the budget guidance and investment priorities including: making sure that contracts are settled and sustainable for years to come; maintaining positions made possible by ESSER grants and incorporating those salaries into the operating budget; maintaining the path to universal full day kindergarten; maintaining special education investments; continuing the exploration for Tier II support; providing structural support for RMHS leadership; implementing the recommendations from Secondary Math Pathways Advisory Committee; reviewing the middle school literacy curriculum; and continuing the expansion of RHMS Innovation pathways, with the addition of clean energy and healthcare and social assistance courses. Dr. Milaschewski also noted that the department is aggressively pursuing grants to pursue those initiatives, and is continuing to look internally to meet some of those needs. Changes to support budget investments include: a 0.4 FTE speech pathologist changed to full-time, addition of 0.5 L.E.A.D. teacher at Joshua Eaton to support specialized learning for students, and a decrease in tuition for full day kindergarten. One special education teacher at Coolidge, and two counselors at the High School that were funded by the ESSER grant were moved into the operating budget. Dr. Pinto continued to review the budget by cost center. The Administration cost center includes the salaries and expenses for the central office, including administrative staff, and district wide data and information management. It accounts for 2.44% of the total district budget at $1,374,689. The Special Education cost center encompasses all personnel & non- personnel expenses necessary to deliver special education and related services to students in the community. This cost center accounts for 31.32% of the total recommended budget at $17,635,574. The Regular Day cost center includes all expenses related to core and general education, and is 58.74% of the total budget at $33,077,097. The Facilities cost center supports, cleans, and maintains Reading Public School buildings, and accounts for 3.01% of the recommended budget at $1,696,953. The District Wide cost center consists of Athletics, Extra-Curricular Activities, Health Services, and Technology, and makes up 4.49% of the budget at $2,526,498. Facilities Director Joe Huggins reviewed capital spending in the budget. The bid for the replacement of the Parker Middle School was scheduled to go out post-COVID, when material pricing was still volatile. The architectural firm advised waiting due to the long lead times and supply chain issues on several products that would impact the project schedule. There was a $2.7 million capital allocation to do the work. The Town was fortunate, and the low bid came in at $1.36 million. Some of the savings were used to help other Page | 2 departments, and there are still funds available. The department is requesting $95,000 of the remaining savings to replace the panel and several devices on the Coolidge Middle School fire alarm panel. There is also a request for $200,000 for the replacement of the existing field house floor and bleachers, which will include the design and a full bid package. The full field house project is projected at $1.7 million. School Committee Chair Tom Wise provided updates on future budget considerations. He stated that three out of five union contracts have been ratified for custodians, secretaries, and teachers. The cafeteria workers contract is scheduled to be ratified tomorrow, and the final contract for paraprofessionals is expected to be ratified next week. The plan is still on track for free full day kindergarten (FDK) in FY26. There is a $600,000 offset from the revolving account to support FDK in this years budget. In the FY25 budget, there is a $485,000 offset and tuition will drop to $1,450. Dr. Pinto and Town Chief Financial Officer Sharon Angstrom provided an update on the Killam School Building Project. The project budget has been received from the Project Manager, and $1.338 million has been committed, and there is a $555,000 contingency. Approval of Prior Meeting Minutes: On a motion by Emily Sisson, seconded by Mark Zarrow, the Finance Committee voted unanimously 9-0-0 to approve the meeting minutes of October 25, 2023 as presented. Future Agendas: th The next meeting is scheduled for March 6, where the Finance Committee will begin the review of the proposed FY25 Town budget. The Committee will also discuss and possibly vote on their selection for the Community Preservation Act Study Committee. On a motion by Endri Kume, seconded by Joe Carnahan, the Finance Committee voted unanimously 9-0-0 to adjourn at 9:06 pm. Page | 3