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HomeMy WebLinkAbout2005-02-05 Board of Selectmen PacketTown of Reading 16 Lowell Street Reading; MA 01867-2685 FAX: (781) 942-9071 Email: townmanager&i.reading.ma.us MEMORANDUM TO: Board of Selectmen FROM: Peter I. Hechenbleilcner DATE: February 4, 2005 RE: FY2006 Budget TOWN MANAGER (781) 942-9043 The budget as presented to the Board of Selectmen at your previous Saturday meeting was $1,329,000 out of balance. Since that time we have taken the following steps to balance the budget: Revenues The attached "Town of Reading Forecast of General Fund Revenues Fy2006" reflects the following changes in the previous version of the budget. ♦ Reduced the provision for abatements and exemptions from $500,000 to $410,000. ® Increased "fine" income from $130,000 to $140,000. Increased interest earnings from $500,000 to $575,000. o Increased State Aid pursuant to the Governor's Budget by $483,000. o Confirmed that the Reading Ice Arena funding this year would be $120,000. The total increase in revenues was $603.494,. Expenses In order to balance the budget, we needed to reduce expenses from the requested levels by $725,731. On the bottom of the table entitled "Town of Reading Forecast of General Fund Expenses FY2005 - FY2009," you will see an analysis that indicates that in FY2005 the Town budget was 30.66% of the total FY2005 budget once you exclude: 1 ®1 ♦ Vocational School District, ♦ debt service and capital, ♦ employee benefits, ♦ stabilization fund and ♦ State assessment. Likewise, the School budget made up 61.72% of that number, and the Facilities budget makes up 7.62%. Using a model that distributes the available fiends for FY2006 after excluding the items noted above, provides for a Town budget of $14,284,050, or 2.88% increase from FY2005 levels. Similar percentage increases would be available to the School and Facilities. Using that model, I have made the following adjustments to the FY2006 expense budget: ♦ Al - Accounting salaries - provide for three weeks of overlap for the new Town Accountant, rather than four. ♦ B6 - Health salaries - provide for the increase of two hours for the Public Health Nurse rather than four. ♦ B8 -Elder Human Services salaries -minor adjustments. ♦ B 16 - Town Counsel - increase the amount charged to water and sewer enterprise accounts. ♦ B17 -Labor Counsel -reduce by $1000. o B23 - Casualtv Insurance - reduced the estimated cost as determined by MIIA and charge a portion to water and sewer enterprise accounts. ♦ B24 - General Services Salaries - eliminate the increase of one half Administrative Secretary. ♦ C5 - Assessment Expenses - increase for data collection. ♦ C8 - Human Resources salaries - amend due to reorganization. ♦ C10 - Finance General Salaries - amend due to reorganization. ♦ El - Police Salaries - amend due to hiring of new Chief and reduction to three new Crossing Guards instead of six. ♦ E3 - Fire Salaries - amend due to fine tuning salary budgets. ♦ F5 - HiRhwav Salaries - eliminate two new Laborer positions but retain Seasonal Laborers. ♦ F6 - Hiahwav Expenses - adjustment in expenses. ♦ F14 -Rubbish Collection and Disposal - eliminate curbside leaf collection. J.-IL, ♦ F15 -Snow and Ice Control- eliminate $25,000 increase in base. ♦ State Assessments - reduced per the Governor's budget Doing all of these changes closes the gap. for Town government expenses to $53,003. The shaded column in the summary anticipates spreading that amount evenly among all of the Town operating departments - a number equal to .4% per department. During the next week I will work with the Department Heads on identifying those reductions. We will also then amend the water and sewer budgets as necessary. New detailed budget sheets follow the summaries. When the entire budget is completed, I will give the Board of Selectmen an entire new budget. PIH/ps Town of Reading, Massachusetts Forecast of General Fund Revenues FY 2006 FY 2004 Actual FY 2005 Revised FY 2006 FY 2007 FY 2008 FY 2009 % Of Total % Of Total % Of Total % Of Total % Of Total % Of Total Budget_ Budget Forecast Budget Forecast Budget Forecast Budget Forecast Budget Forecast Budget $ $ $ $ $ $ Property taxes: Tax levy (within levy limit) ;A 38,001,668 39,439,063 40,946,713 42,610171 44,499,545 46,215,834 Tax levy (debt exclusion) ;B 155,565, 2,824,216 2,707,877 2,707,877 2;707,877 2,707,877 Less: Provision for abatements and exemptions B11 , "(398,11 05) (403,573) (410,000)+ 420;000 430,000 - 440,000 37;759,128.1 65.91% 411859,706, 67.11% 43,244,590 67.340/6 45,73810481 69.12% 47,63 17,4221. 69.81% 49,363,711 70.38% Change from prior year 17.2% 10.9% 3.3% 5.8% 4.2% 3.6%' Local revenues from sources ;C Actual Collections other than property taxes: Motor vehicle excise ,823,284 2 2,700,000 2,800,000 2,856,000 2,913,120 2,971,382° Penalties and interest on taxes _ 167,558..' 160,000 . 160,000 163,200 166,464 169,793. Payments in lieu of taxes 269,984"„'.' ` 230,600 230,000 234,600 239,292 244,078 Charges for services 1,431,493' 1,360,000 1,500,000 f 530,000, ' - 1,560,600 1,591812 Licenses and permits 63,360 60000" 60,000 61,200 "-62,424 63,672 ' Special assessments 6,390 5,000 _ 5,000 5,100 5,202 5,306 Fines 138,693 130 000 140,000 142,800 '145,656 148,569 Interest earnings A76,745 51 , 575,000 586,5D0 598,230 610,195 Medicaid Reimbursement 74,237: 75 000 450,000 459,000 468,180 - " 477544 Other 51.,819'. 5 503,56fl 9.61% 5;245,000 8.41% 5,920,000 9.22% 6,038,400 9,13% 6,159,168 9.03% 61282,351 8.96% Change from prior year 12.9% 2.0% 2.0% 2.0°f Intergovernmental revenue: D Actual Collections ' i State aid 11,659,72i, ii j J,437. 11,984,691 19,984,691 11,984691 11,984,691 Less: % State aid • offset items (235,181) (266 917), (266,917) (266,917) (266 917) (266,917) Supplemental Aid 183,430=. 128,3471 128,347, 128,347 128,347 11;424,5461 19.94% 11;617,9501 18.63% 11,846,121 18.45% 11,717,774 17.71% 11,71704) 17.17% 11,717,774 16.71% Change from prioryear •4,41/o 1.7%. 2.0% Operating transfers I available funds: Actual Collections Cemetery sale of lots 10,000..', : 47,737. 48,000 10,000 , 10,000 10,000 Sale of real estate funds 300,000 375,000 375,000. 375,000, 315,000 Reading Ice Arena Authority 116;074 107,256 . ' 120,000 120,000 120,000 120,000 Earnings distributions - electric ;E 1,626;062 1,894,629": 1,970,400 2,019,660 2,070,152 4121,905 Overlay surplus - 201820 94,674 ' 147,717 150,000 150,000, 150,060 Debt Service Reserve 1501000 ; Stabilization Fund Certified "Free Cash" 293,615, 1;203,000 " 550,000 2,597,571-~ 4.53% 3,6a7;4065.85% 3,211,117 5.00% 2,674,s6 4.04% 2,725,1521 3.99% 2,776,9051 3.96% Change from prior year 15.1%- -:40.4%, 12.0% 1617% Totals 57,284,802' 62,370,152 " 64,221,828 66,168,882 68,239,516, 70,140741 . f i 407 088 7% $5 9 085,350 8.9% 1 $5 8.0% + $1,851,676 3.0% $1,947,054 3.1 % i2,070,64 2.8% $1,901,226 ous year Increase rom prev , , . , (A) Assumes new growth at $155,000 per year for FY 2006 through FY 2009, plus new growth in accordance with "Analysis of impact on tax levy of projected major real estate developments" (B) Includes annual projected revenue from Debt Exclusions passed (B1)The Board of Assessors have indicated a need to increase the "provision of exemptions and abatements" (Overlay Reserve) by $100,000 (C) Projects a 21/6 per year increase Inmost categories, except for Charges for service (ALS), Interest Earnings (RMHS bond Investment), and Medicaid reimbursement (D) Assumes no change in base State Aid from FY 2005 through FY 2009, but a reduction in SBA beginning in 2006 based on audit for JE and BM Schools. There will be at an unknown date, for adjustments to Parker and C oolidge MS reimbursement (E) Assumes actual Earnings Distributi on from RMILD for FY 05, and 2. 50/6 thereafter. is 21412005 3:21 PM d Overlay Pet ~ recapitula~on less: bons granted PbatemEnts & e.Kemp Ztansfeaed to overlay surplus Balance pecembet 31, 2004 of eadin9. Massachusetts down R . provision Fiscal t~veslay Fiscal 2 Fiscal Fiscal 2= 20 $ Fiscal Fiscal 7.00 2= $ $ 398,145 39020 Fiscal Fiscal A99B 1998. $ $ 400,157 883,556 X57 ,949 Fiscal Fiscal ,1= ,1= $ $ 404,474 441918 183,461 171,171 1895 $ $ 2 420,942 404,583 249 287 497 66 120,868 44,156: 2 404 514. 447 ,53 31 178 634 187,263 003 217 192,593 , 1 $ 9151 - 179,454 164,9 , 1 176333 125 95 AIT 8 ed to overlay surplus ,lanuarY 8, 2445 Itansfert Split MUNICIPALITY TOTAL FY'04 PARCEL % RES OVERLAY Tax ASSESSED COUNT OF A.V. LEVY % Rate VALUATION 04 N ARLINGTON $5,990,614,666 14,119 93.9 1.47 Y BEDFORD $2,359,868,400 4,356 75 1.79 N BELMONT $4,981,907,000 7,777 94 1.54 N CHELMSFORD $4,281,293,952 13,006 82.4 1.27 N MIDDLETON $1,250,842,513 2,933 83.8 2.08 N NAHANT, $634,005,385 1,329 97.4 1.91 N READING $3,119,970,010 8,196 93 1.04 N ROWLEY $687,021,980 2,463. 86.5 1.65 Y STONEHAM $2,420,339,422 7,484 87.1 2.24 Y WATERTOWN $4,779,603,684 9,358 78.5 1.64 N WENHAM $692,245,572 1,342 95.8 1.87 N WEST NEWBURY $733,651,653 1,688 98 1.08 N WESTON $4,304,171,200 3,746 96.4 1.14 Y WILMINGTON $3,005,246,280 8,113 76.2 1.76 N WINTHROP $1,576,451,520 5,256 93.9 1.80 2004 STATE AVERAGE 1.95 2003 1.87 2002 2.09 2001 2.30 2000 2.35 fl Town of Reading, Massachusetts State Aid Distributions and Reimbursements: Chapter 70 School Construction Charter Tuition Assessment Reimbursement Charter School Capital Reimbursement Lottery Additional Assistance Police Career Incentive Veterans' Benefits Exemptions: Vets, Blind, Spouse Exemptions: Elderly State Owned Land Sub-Total Distributions and Reimbursements Offset Items: Racial Equality School Lunch Public Libraries Sub-Total Offset Items Total Supplemental aid Governor's Budget 2006 Budget Projected Over (Under) 2005 2006 2005 6,082,107 6,278,435 196,328 1,678,534 1,651,643 (26,891) 4,402 2,098 (2,304) 1,484 766 (718) 1,841,015 1,954,832 113,817 1,534,901 1,534,901 175,895 185,641 9,746 4,062 3,258 (804) 44,789 41,841 (2,948) 25,100 23,092 (2,008) 42,231 50,977 8,746 11,434,520 11,727,484 292,964 227,720 227,720 11,714 11,265 (449) 27,483 27,430 (53) 266,917 266,415 (502) 11,701,437 11,993,899 292,462 183,430 128,347 * (55,083) Town of Reading, Massachusetts Forecast of General Fund Expenses FY 2005 through FY 2009 Town Government Salaries Expenses Total Change from prior year School Department Salaries Expenses Total Change from prfor year Vocational School District Change from prforyear Building Maintenance Salaries Expenses Total Change from prfar year Debt Service and Capital Debt Service Capital Total Change from prior year Employee Benefits Contributory Retirement Non-Contributory Retirement Unemployment Compensation Group HealthilJfe Insurance MedlcarelSoclai Security Workers Compensation Police/Fire Indemnification Total Change from prior year FY 2004 FY 2005 - FY 2006 FY 2007. FY 2008. 1 FY 2009 Expended] % Of Total [oyed % Of Total Budget % Of Total I % Of Total % Of Total ~ I h Of Total I a I Budget Budget Budget Request .1 Budget Forecast Budget Forecast Budget Forecast Budget 23,45% 22,240/6 ( 22.34% 21.61% 21.23% 121.03% A 9,290,036 - - 10,018;174'" 10,426,060 4.09% 10,843,102 11,276,826. 11,727,906, B 3.535.160 3358.006 • 4.088.456 5.51% 4.170467 4,214;422 4,381;282 - 12,825,196 .13,872,180 14,494,516 4.49% "15.13;270.. 15,551,246 16,109,182 $485,912 $1,048,984 $622,338 `$516,764 $537,978 $567,934 46,63% J 44.77% 1 44.25% 43.20°/a 142.81% 42.77% C [25,506,410 27,921,916 28,712,252 2.831A 30,004,303 31,354,497 '32,705;449 $699,412 $790,336 $1,350,194 41,410,952 E 196,9731 0.36% „203,1501 0,33% 213,354 0.33% 216,689. 0.31% 224,155; 0.31% ' 229,759.1 0.30% 337666 $11,177 56,201 56,374 . 35467.. J4604 1 6.51% 1 5.52% 6.09% I 6.06% <I 6.12% 6.23% D 3,561,776 3.445 W, 3,954,629 14.79% 4,211,680 ,4.485A39 - 4,776,993.. , $583,783 -$tf6,710 $509,563 $257,051 $273,759 ,.$291,554 - 1 8.45% 13.24% 12.01% 13.40% 113.39% ' : 1 12.60% F 4,178,173 6,790,140 6,898,508 1.60% 8,427,946 8,850,991 - 8,66D,422. G 442063 1470.000 893,188 -39.24% 678000 958_000 _,,_006'- 4,620,241 8,260,140. 7,791,696 -5.67% 9,305,946 9,808,991 9,664,422, - $547,785 -$3,638,888. -$468,444 $1,514,250 $503,045 ' 3$154,569. „ 13.57% 12.90/o ° 14.17% 1 14.63% 15.37% 16.33% H 2,186,30) 2,407,094 2,463,851 2.36% 2,525,447 2,589,583 2,853;298 I 93,745 97,625 99,257 1.67% 101,738 104,282 106,869, J - 47,605 75,000 60,000 .20.00% 60,000 60,000, 60,000 , • K 4,341,283 4709330 5,749,961 22.101A 6,612,455 7,664,323 8;744,972 k L 493,385. 495,350 - 530,211 7.04% 556,722 584,558 613,786- M 192,804. 223,650 241,542 8.00% 253,619 266,300 279,615 BG147 76000 50_U_DO 38.89% 60_,000 s01_0o '60_,000-. 7A21.349 8,044.049 9,194.822 1Q159,982 11,259,646." 12,508,559 $486,523 - $622,700 $1,150,773 $965,160 $1,098,085, $1,250;$13 `Stabilization Fund $100,060 change from prior year y State Assessment ~ N J- x 566100i l 1.03%1 518,e51 i 0.83%~ 531,617 ( 0.82%11: 544,966 ( 0.78%~ l 558;5301 0.76%1 1 " 672,4941 0.75%1 Totals 1 1:164,699,946 " '62,376,152 " 64,892,886 4.04%69,458,776 73,240,907 776,616,858 1 Increase from previous year 5.4%+ $2,819,666 14.0%1' $7,670,2g6I 4.0%1 52,522,734 7.0%1 54,565,696 5.4%1 S3,782,131 4.6%1 53375,95 Projected Revenue $57,284,802 $62,370,152 $64,134,828 $66,095,629 $68,687,034 $70,989,402 Difference between Expenses and Revenue $2,584,856 ($758,058) ($3,362,947) ($4,553,873) ($5,627,456) "A" - Town Government Salaries increase a total of 4% per year from FY 2006 to FY 2009 "B" - Town Government Expenses increase 2.5% per year on base for FY 2007 through FY 2009 "C" - School budgets reflect a 4.5% increase per year after FY 2006, which Includes the cost of busing and the cost of operating the new school "D" - Building maintenance budgets reflect a 6.5% increase per year after FY 2005 which will include the cost of operating the new school "E " - Vocational School District assessment at actual levels for FY 2005, and a 2.5% Increase after that., "F" - Debt Service Includes the cost of committed debt, both general tax supported and that voted by debt exclusion "G" - Capital includes the use of the "Sale of Real Estate" funds per a 10 year model of expenditure, and Includes an increase in capital expenditures equaling 1110th of the revenue generated by large new development as reflected in the Revenue projections "H" - Contributory Retirement reflects a 2.5% per year Increase after 2006 "I" - Non Contributory Retirement Is assumed to Increase at 2.5% per year "J" - Unemployment compensation has been projected to reflect the level utilized in FY 2005 "K" - Health Insurance reflects an approximately 19.5% increase for FY 2006 and 15% per year increasefrom'07 through'09. The Town has had Increases up to 19.5% per year during the past 3 ye; "L" - MedicarelSocial Security has been adjusted for FY 2005, and then Increases by 5% per year "M" - Workers Compensation has been increased 51/6 per year after FY 2006. "N State Assessment Increased 2.5% per year from FY 2005 levels 21412005 3:27 PM Town of Reading, Massachusetts Forecast of General Fund Expenses FY 2005 through FY 2009 FY 2004 FY 2005 FY 2006 FY 2007 5pandod %OfTotal .,Approvod:) %OfTotal Budget ' %OfTotal I%OfTotal Budgat Budget Budget Ret~usst Budget Ferocast Qudgot Available Increase over bistribution of increases over FY 2005 budget based on FY 2005 budget: % of available for FY 2005 FY 2005 FY 2006 t Budge Town 30.66% $14,284,050 $411,870 2.88% School 61.72°% $28,750,927 $829,011 2.88% Facilities 7:62% $3,547,351 $102;285 2.88% 100.00%, 1,343,166 FY 2008, , I %OfTotal Farecast Budget Required Reduction from FY 2006 Rea_ (421,606) FY 2009 -$53,003 $38,615 -$407,278 %OfTotal Forecast Budget 0 21412005 3:26 PM TOWN OF READING, MASSACHUSETTS - FISCAL YEAR 2006 BUDGET Actual Actual Budget Recommended Additional Percent $ Expenditures Expenditures (Revised) Budget Reduction Increase Difference No. FY - 2003 FY - 2004 FY - 2005 FY - 2006 Reauired 05 to 106 05 to 106 $ $ $ $ Budget Summary General Fund A Accounting 106,108 114,325 117,608 126,672 7.71% 9,064 B Community Services 1,278,806 1,387,431 1,444,202 1,498,023 3.73% 53,821. C Finance 671,129 757,507 973,633 971,158 -0.25% (2,475) D Library 794,283 868,999 905,074 946,315 4.56% 41,241 E Public Safety 5,810,623 6,226,574 6,559,149 6,678,878. 1.83% 119,729 F Public Works 3,411,215 3,470,360 3,872,514 4,116,007 6.29% 243,493 Town Totals 12,072,164 12,825,196 13,872,180 14,337,053 3.35% 464,873 G Building Maintenance 3,089,640 3,561,776 3,445,066 3,954,629 14.79% 509,563 H-1 Schools 24,891,038 25,705,383 28,130,066 28,924,380 2.82% 794,314 J Debt Service and Capital 3,922,129 4,620,241 8,260,140 7,766,696 -5.97% (493,445) K Employee Benefits 6,839,667 7,421,349 8,044,049 9,178,808 14.11% 1,134,759 Total General Fund 50,814,638 54,133,945 61,751,501 64,161,565 3.90% 2,410,064 State Assessments 611,074 566,001 518,651 480,642 Total Funding Required For General Fund 51,425,712 54,699,946 62,270,152 64,642,207 3.81% 2,372,055 Enterprise Funds L Water Fund 2,746,997 2,791,647 2,909,731 3,464,239. 19.06% 554,508 M Sewer Fund 3,883,379 3,942,101 4,066,823 4,098,435 0.78% 31,612 Total Enterprise Funds 6,630,376 6,733,748 6,976,554 7,562,674 8.40% 586,120 0 2/4/2005 7 TOWN OF READING, MASSACHUSETTS - FISCAL YEAR 2006 BUDGET Actual Actual Budget Recommended Additional Percent $ Expenditures Expenditures (Revised) Budget Reduction Increase Difference No. FY - 2003 FY - 2004 FY - 2005 FY - 2006 Reauired 05 to 106 05 to 106 $ $ $ $ A Accountinq Accounting j Al Salaries and Wages 105,016 113,196 116,267 125,310 7.78% A2 Expenses 1,092 1,129 1,341 1,362 - 1.57% $ $ $ $ I Total Accounting 106,108 114,325 117,608 126,672 $468 ! 7.71% 9,064 B Communitv Services r 1 ; . Conservation j 61 Salaries and Wages 28,846 29,660 30,724 49,075 59.73% Zoning Board 82 Salaries and Wages 762 1,191 1,200 1,200 ' 0.00% Historical Commission B3 Expenses . 972 972 975 1,000: 2.56% Inspection I 84 Salaries and Wages 96,291 100,480 102,950 106,304 ' i 3.26% Planning . B5 Salaries and Wages 51,786 61,158 63,208 65,615 i 3.81% Health / Wts & Measures B6 Salaries and Wages 101,997 105,856 116,233 130,641 12.40% B7 Expenses 48,247 47,969 47,751 48,841 2.28% Elder/Human Services 68 Salaries and Wages. 117,847 133,341 137,866 1 149,8521 8.69% B9 Expenses 2,899 3,310 3,500 3,900 11.43% Veterans B10 Salaries and Wages 8,892 9,423 9,731 10,101 3.80% Bll Expenses 593 478 700 700 0.00% B12 Assistance (10) 4,589 6,000 6,000 0.00% Selectmen B13 Expenses 2,420 1,888 1,500 1,700 13.33% Town Manager B14 Salaries and Wages 97,254 100,087 95,182 92,152 3.18% B15 Expenses 11,026 250 -100.00% Law Division B16 • Town Counsel 101,417 111,144 115,000 114,200. 0.70% B17 Labor Counsel 9,139 8,374 8,000 5,000 -37.50% B18 Expenses 34,248 1,607 2/4/2005 1 6) No. Town Clerk B19 Salaries and Wages B20 Expenses Elections and Registrations B21 Salaries and Wages B22 Expenses Casualty Insurance B23 Expenses General B24 Salaries and Wages B25 Expenses Community. Services B26 Salaries and Wages B27 Expenses Total Community Services C Finance Finance Committee C1 Salaries and Wages C2 Expenses C3 Reserve Fund Assessment C4 Salaries and Wages C5 Expenses Technology C6 Salaries and Wages C7 Expenses Human Resources C8 Salaries and Wages C9 Expenses General C10 Salaries and Wages C11 Expenses Finance C12 Salaries and Wages C13 Expenses 2/4/2005 TOWN OF READING, MASSACHUSETTS - FISCAL YEAR 2006 BUDGET Actual Actual Budget Recommended Additional Percent $ Expenditures Expenditures (Revised) Budget Reduction Increase Difference FY - 2003 FY - 2004 FY .2005. FY - 2006 Reauired 05 to '06 05 to '06 50,660 53,173 55,221 57,430 ` 4.00% 958 505 1,100 1,650 ; 50.00% 28,147 15,774 34,170 13,056 -61.79% 30,565 30,502 23,338 24,745 6.03% 205,264 295,092 303,263 j 319,561 k 5.37% 16,298 188,559 197,357 210,110 1 217,3501 3.45% 71,053 62,475 76,230 77,950 2.26% 771,041 807,500 # 856,595 # 892,776 4.22% 507,765 579,931 587,607 605,247 3.00% i 1,278,806 1,387,431 1,444;202 1,498,023 $5,538 1 i 3.73% 53,821 235 365 900 i i. 900 , 0.00% 37,611 34,000 34,750 39,850 14.68% 150,000 150,000 0.00% 99,676 104,597 108,680 115,996 6.73% 8,625 58,986 35,900 24,450 - -31.89% 78,748 88,277 112,169 114,437 1 ` 2.02% 94,640 134,087 127,702 130,725 2.37% 40,058 42,006 43,625 j 1 43,007 -1.42% 16,097 12,054 37,760 14,145 ` -62.54% 239,684 238,309 273,136 1 287,2641 5.17% 55,755 44,826 49,011 50,384 ! 2.80% 458,401 473,554 538,510 561,604 4.29% 212,728 283,953 435,123 409,554 -5.88% 2 ON No. Total Finance D Librarv Library D1 Salaries and Wages D2 Expenses Total Library E Public Safetv Police E1 Salaries and Wages E2 Expenses Fire / Emergency Management E3 Salaries and Wages E4 Expenses Dispatch E5 Salaries and Wages E6 Expenses Public Safety E7 Salaries and Wages E8 Expenses Total Public Safety F Public Works Administration F1 Salaries and Wages F2 Expenses Engineering F3 Salaries and Wages F4 Expenses Highway and Equip. Maint. F5 Salaries and Wages F6 Expenses TOWN OF READING, MASSACHUSETTS - FISCAL YEAR 2006 BUDGET Actual Actual Budget Recommended Additional Percent $ Expenditures Expenditures (Revised) Budget Reduction Increase Difference FY - 2003 FY - 2004 FY - 2005 FY - 2006 Required 05 to '06 05 to '06 671,129 757,507 973,633 971,158 E $3,590 -0.25% (2,475) 643,613 679,194 707,642 741,134 4.73% 150,670 189,805 197,432 205,181 ; 3.92% 794,283 868,999 905,074 946,315 $3,498 4.56% 41,241 2,687,865 2,792,204 3,029,651 3,033,942 $11,216. 0.14% 168,032 215,430 219,892 224,611 $830; 2.15% 2,578,147. 2,784,124 2,854,129 2,954,866 $10,923 3.53% 52,285 96,986 84,965 96,396 i $356 13.45% 286,220 299,647 332,271 329,866 $1,219 -0.72% 38,074 38,183 38,241 39,197 $145 2.50% 5,552,232 5,875,975 6,216,051 6,318,674:. 1.65% 258,391 350,599 343,098 360,204 4.99% $ $ $ $ 5,810,623 6,226,574 6,559,149 6,678,878 t $24,690 1.83% 119,729 81,400 82,985 86,136 89,025 3.35% 4,859 5,626 5,613 5,613 i 0.00% 215,792 209,615 246,880 226,139 -9.14% 14,450 9,708 14,040 14,040 i 0.00% 584,903 682,026 675,338 741,162 9.75% 279,654 339,941 265,951 314,425 18.23% 2/4/2005 3 9 TOWN OF READING, MASSACHUSETTS - FISCAL YEAR 2006 BUDGET No. Parks and Forestry F7 Salaries and Wages F8 Expenses Recreation F9 Salaries and Wages F10 Expenses Public Works (Sub-Total) F11 Salaries and Wages F12 Expenses F13 Street Lighting F14 Rubbish Collection / Disposal F15 Snow and Ice Control Cemetery F16 Salaries and Wages F17 Expenses F18 Puplic Works Site Clean-up Public Works F19 Salaries and Wages F20 Expenses Total Public Works Town Total - Salaries/Wages Town Total - Expenses TOWN TOTAL Actual Actual Budget Recommended Additional Percent $ Expenditures Expenditures (Revised) Budget Reduction Increase Difference FY - 2003 FY - 2004 FY - 2005 FY - 2006 Required 05 to 'O6 05 to '06 $ $ $ $ - 293,744 280,336 335,850 376,563 ; 12.12% 48,995 51,482 66,477 76,553 11.79% 46,532 110,618 114,849 P 3.82% 1,661 23,280 1,222,371 1,254,962 1,456,822 ii 1,547,738 1 6.24% 349,619 430,037 354,081 410,631 15.97% 183,057 172,872 200,000 190,000 ; -5.00% 1,029,355 1,076,261 1,360,648 1,438,856 5.75% 489,068 385,931 307,086 334,682 8.99% 76,055 85,655 124,287 124,610 ' 0.26% 61,690 64,642 69,590 69,490 j -0.14% 1,298,426 2,112,789 3,411,215 8,828,729 3,243,435 12,072,164 1,340,617 2,129,743 3,470,360 9,290,036 3,535,160 12,825,196 1,581,109 2,291,405 3,872,514 10,016,174. 3,856,006 13,872,180 , i 1,672,348 2,443,659 $ 4,116,0071-1 $15,216 1 10,311,846 4,025,207 14,337,053 j $53,000 1 i 5.77% 6.64% 6.29% 243,493 2.95% 295,672 4.39% 169,201 3.35% 464,873 G Buildina Maintenance School Buildings G1 Salaries and Wages 1,005,784 G2 Expenses 1,544,915 Town Buildings G3 Salaries and Wages 131,543 G4 Expenses 407,398 Total Building Maintenance 3,089,640 1,073,395 1,188,060 1,345,573 1,913,021 1,667,222 1,938,965 141,107 132,284 147,316 434,253 457,500 522,775 3,561,776 3,445,066 3,954,629 2/4/2005 4 13.26% 16.30% 11.36% 14.27% 14.79% 509,563 D TOWN OF READING, MASSACHUSETTS -FISCAL YEAR 2006 BUDGET Actual Actual Budget Recommended Additional Percent $ Expenditures Expenditures (Revised) Budget Reduction Increase Difference No. FY - 2003 FY - 2004 FY - 2005 FY - 2006 Required 05 to '06 05 to '06 $ $ $ $ H-1 Schools H School 24,734,092 25,508,410 27,921,916 28,711,026 2.83% 789,110 I Northeast Regional Voc. Asmt. 156,946 196,973 208,150 213,354 2.50% 5,204 Total Schools 24,891,038 25,705,383 28,130,066 28,924,380 2.82% 794,314 J Debt Service and Capital J1 Debt Service 3,897,129 4,178,178 6,790,140 6,898,508 1.60% 108,368 Capital Projects J2 Town Technology 9,000 72,000 J3 Library Technology 10,000 10,000 J4 School Technology 25,000 J5 P.S. Communication Equip. 250,000 J6 Fire Equipment 15,000 29,952 30,000 167,000 J7 School Building Imp. 650,000 J8 Town Bldg Imp. 22,000 J9 Hwy Equipment/signs 65,000 175,000 124,000 J10 Roadway Improvements 300,000 307,500 315,188 J11 Stormwater Management 100,000 J12 Sidewalk / Curb 50,000 J13 Playground Upgrade 7,500 .12,500 20,000 J14 Flexible Account 10,000 8,611 10,000 10,000 Total Capital Projects 25,000 442,063 1,470,000 868,188 40.94% (601,813) Total Debt and Capital 3,922,129 4,620,241 8,260,140 7,766,696 -5.97% (493,445) K Emolovee Benefits K1 Contributory Retirement 2,136,600 2,186,300 2,407,094 2,463,851 2.36% K2 Non-Contrib. Retirement 99,183 93,745 97,625 99,257 1.67% K3 Unemployment Benefits 78,167 47,685 75,000 60,000 -20.00% K4 Group Health / Life Ins. 3,880,899 4,341,283 4,709,330 5,749,961 22.10% K5 Medicare / Social Security 436,765 493,385 495,350 530,211 7.04% K6 Workers Compensation 171,068 192,804 223,650 1 225,5281 0.84% K7 Police / Fire Indemnification 36,985 66,147 36,000 50,000 38.89% K8 Total Employee Benefits 6,839,667 7,421,349 8,044,049 9,178,808 14.11% 1,134,759 lot 2/4/2005 5 Q 1_0V TOWN OF READING, MASSACHUSETTS - FISCAL YEAR 2006 BUDGET Actual Actual Budget Recommended Additional Percent $ Expenditures Expenditures (Revised) Budget Reduction Increase Difference No. - FY .2003 FY - 2004 FY - 2005 FY - 2006 Reauired 05 to '06 05 to '06 $ $ $ $ Enterprise Funds L Water Fund L1 Salaries and Wages 726,725 782,690 804,548 828,569 2.99% 1.2 Expenses 1,226,931 1,239,294 1,364,961 1,542,169 12.98% L3 Debt Service 127,419 218,622 555,501 154.09% L4 Capital Outlay 793,341 642,244 521,600 538,000 3.14% Total Water Fund 2,746,997 2,791,647 2;909,731 3,464,239 19.06% 554,508 M Sewer Fund M1 Salaries and Wages 191,172 214,833 221,392 234,084 5.73% M2 Expenses 3,232,913. 3,261,589 3,458,731 3,490,674 0.92% M3 Debt Service 132,190 132,190 0 83,677 M4 Capital Outlay 327,104 333,489 386,700 290,000 -25.01% Total Sewer Fund 3,883,379 3,942,101 4,066,823 4,098,435 0.76% 31,612 2/4/2005 6 Town of Reading FY - 2006 Budget Accounting Budget Summary (Form A) Accounting - 025 Summary: Al & A2 Annual Adopted Actual Actual Budget Recommended Expenditures Expenditures (Revised) Budget Budaet Summarv FY - 2003 FY - 2004 FY - 2005 FY - 2006 Salaries and Wages (Form B) 105,016 113,196 116,267 125,319 Expenses (Form C) 1,092 1,129 1,341 1,362 Totals 106,108 114,325 117,608 126,681 Revenue and Staffina Revenues Staffing 2.6 2.6 2.6 2.5 Commentarv The Accounting Department is responsible for maintaining financial records that facilitate the preparation of financial reports and schedules that provide meaningful, accurate information for comparability and for managements decision making process. The Accounting Department ensures that financial transactions are in compliance with legal requirements and are properly recorded on a timely basis. The current Town Accountant has announced his intention to retire at the end of September 2005. Included in the budget this year is provision for "overlap of new TA", equal to 8 weeks of pay, which is determined as being 3 weeks of overlap plus vacation pay for 4 weeks to the current Town Accountant. 31-Jan-05 Town of Reading FY-2006 Budget Accounting Salaries and Wages (Form B) Accounting - 025 Summary: Al Annual Adopted Actual Actual Budget FTE Expenditures FTE Expenditures FTE (Revised) Classification # FY - 2003 # FY - 2004 # FY - 2005 Town Accountant 1.0 74,757 1.0 76,910 1.0 78,339 Asst. Town Accountant 0.2 4,311 0.2 4,171 0.2 8,668 Administrative Assistant 0.8 19,261 0.6 20,204 0.6 21,047 Account Clerk 0.6 21,515 0.8 27,355 0.8 24,068 Overlap of New TA Totals Source of Fundino Water Fund Sewer Fund Electric Fund General Fund (Form A) 2.6 119,844 3,707 3,707 7,414 105,016 2.6 128,640 2.6 3,861 3,861 7,722 113,196 132,122 3,964 3,964 7,927 116,267 Recommender FTE Budget # FY - 2006 1.0 80,332 0.1 4,496 0.6 21,852 0.8 24,955 10,772 2.5 142,407 4,272 4,272 8,544 $ 125,319 Town of Reading FY - 2006 Budget Expenses (Form C) Accounting Accounting - 025 Summary; A2 Annual Adopted Actual Actual Budget Recommended Expenditures Expenditures (Revised) Budget Classification FY - 2003 FY - 2004 FY - 2005 FY - 2006 Supplies 252 239 325 350 Professional Development 804 947 900 900 Travel Reimbursement 216 123 300 300 Totals 1,272 1,309 1,525 1,550 Source of Fundino Water Fund 45 45 46 47 Sewer Fund 45 45 46 47 Electric Fund 90 90 92 94 General Fund (Form A) 1,092 1,129 1,341 1,362 31-Jan-05 Town of Reading FY - 2006 Budget Community Services Budget Summary (Form A) Health - 511 Summary: B6 & B7 Annual Adopted Actual Actual Budget Recommended Expenditures Expenditures (Revised) Budget Budoet Summarv FY - 2003 FY - 2004 FY - 2005 FY - 2006 Salaries and Wages (Form B) 101,997 105,856 116,233 130,641 Expenses (Form C) 48,247 47,969 47,751 48,841 Totals 150,244 153,825 .163,984 179,482 Revenue and Staffina, Revenues Staffing 3.2 2.3 3.2 3.5 Commentarv The position of Public Health Nurse had to be re-classified in 2004, because after a vacancy in the position we were unable to fill it for the previous salary. This budget reflects an increase of 2 hours per week hours for the Public Health Nurse (PHN) position, and 4 hours a week for the Inspector's position. New development has added significantly to the Inspector's workload, due to additional restaurants and other commercial uses. The weekly schedule would increase from 19 hours a week to 23 hours per week The workload of the PHN has increased significantly because of more communicable diseases in the community, a fairly recent but continuing trend. The hourly schedule would increase from 24 hours to 26 hours per week. 27-Jan-05 Town of Reading FY - 2006 Budget Salaries and Wages (Form B) Community Services Health - 511 Summary: B6 Annual. Adopted Actual Actual Budget Recommender FTE Expenditures FTE Expenditures FTE (Revised) FTE Budget Classification # FY - 2003 # FY - 2004 # FY - 2005 # FY - 2006 Health Services Admin. 1.0 52,184 1.0 56,694 1.0 59,058 1.0 61,309 Tobacco Control Coord.. 0.9 3,731 Public Health Nurse 0.6 25,419 0.6 22,402 0.6 27,737 0.8 31,166 Health Inspector 0.5 20,821 0.5 21,108 0.5 23,232 0.6 30,427 Sealer of Weights & Meas. 0.1 8,905 0.1 10,346 1.0 14,271 1.0 45,739 Nurses (Flu,Hep B,Adol) 0.1 1,151 0.1 1,542 0.1 1,935 0.1 2,000 Totals Source of Funding State Grant - SWM General Fund (Form A) 3.2 112,211 2.3 10,214 101,997 $ 112,092 6,236 105,856 3.2 126,233 3.5 10,000 116,233 170,641 40,000 130,641 Town of Reading FY - 2006 Budget Community Services Expenses (Form C) Health - 511 Summary: Annual Adopted Actual Actual Budget Recommended Expenditures Expenditures (Revised) Budget. Classification FY - 2003 FY - 2004 FY - 2005 FY - 2006 Animal Disposal 4,607 4,709 3,793 3,869 Contractual Services 2,540 530 Riverside Community Care 6,557 6,556 6,700 6,868 E.M.A.R.C. 8,220 7,535 10,566 10,830 Mosquito Control 22,724 22,724 23,292 23,874 Clinics 839 1,910 1,500 1,500 Educational Supplies 1,473 1,700 400 400 Travel Reimbursement 1,287 1,064 1,500 1,500 Weights and Measures 11,044 1,241 5,000 0 Totals 59,291 47,969 52,751 48,841 Source of Fundinq Grant -SWM 11,044 5,000 0 General Fund (Form A) 48,247 47,969 47,751 48,841- 27-Jan-05 Town of Reading FY - 2006 Budget Community Services Budget Summary (Form A) Law - 041 Summary: B16, B17 & B18 Annual Adopted Actual Actual Budget Recommended Expenditures Expenditures (Revised) Budget Budget Summary FY - 2003 FY - 2004 FY - 2005 FY - 2006 Salaries and Wages (Form B) 0 0 0 0 Expenses (Form C) 144,804 121,125 123,000 119,200 Totals 144,B04 121,125 123,000 119,200 Revenue and Staffino Revenues Staffing 0.0 0.0 0.0 0.0 Commentarv The Town secured proposals for legal services 2 years ago. The firm of Brackett and Lucas was selected. The rate in the FY 2005 budget reflects a $10 per hour increase, per the proposal as accepted by the Board of Selectmen. The budget also reflects the offset of a portion of the expense by the water/sewer enterprise. In FY 2005, over $4000 was charged to the water enterprise for work on the Water Treatment Plant project and issues related to the water meter installation. In FY 2005, expenses related to the water and sewer enterprise systems are higher than for FY 2004, and the proposed budget reflects that fact.. Labor Counsel expenses for FY 2005 will exceed the budget for that item, due to the fact that all Town labor contracts are being negotiated in FY 2005. The amount proposed for FY 2006 should be adequate for labor counsel services. 3-Feb-05 Town of Reading FY - 2006 Budget Expenses (Form C) Community Services Law - 041 Summary: B16, B17 & B18 Annual Adopted Actual Actual Budget Recommended Expenditures Expenditures (Revised) Budget Classification FY - 2003 FY - 2004 FY - 2005 FY - 2006 Town Counsel 101,417 111,144 115,000 124,200 Labor Counsel 9,139 8,374 8,000 5,000 Special Counsel 34,248 Other Expenses 1,607 Totals 144,804 121,125 123,000 129,200 Source of Fundina watelsewerr enterprise 10,000 General Fund (Form A) 144,804 121,125 123,000 119,200 3-Feb-05 Town of Reading FY - 2006 Budget Budget Summary (Form A) Community Services Insurance - 850 Summary: B23 Annual Adopted Actual Actual Budget Recommended Expenditures Expenditures (Revised) Budget Budoet Summarv FY.- 2003 FY - 2004 FY - 2005 FY - 2006 Salaries and Wages (Form B) 0 0 0 0 Expenses (Form C) 205,264 295,092 303,263 319,561 Totals 205,264 295,092 303,263 319,561 Revenue and Staffing Revenues Staffing 0.0 0.0 0.0 0.0 Commentarv The budget at this time reflects a 10% increase in premium. As the budget process moves forward we would anticipate being able to fine tune this figure. The budget also reflects an increased amount for deductibles, reflecting the experience of past years. 3-Feb-05 Town of Reading FY - 2006 Budget Expenses(Form C) Community Services Insurance - 850 Summary: B23 Annual Adopted Actual Actual Budget Expenditures - Expenditures (Revised). Classification FY - 2003 FY - 2004 FY - 2005 P & C Insurance Premiums (net) 213,809 306,195 312,890 Claims 623 (2;482) 4,000 Administration 995 Faithful Performance Bonds Totals 214,432 304,708 316,890 Source of Fundina Water Fund 4,031 4,228 6,022 Sewer Fund 5,137 5,388 7,605 General Fund (Form A) 205,264 295,092 303,263 Recommended Budget FY - 2006 323,051 15,000 1,500 339,551 6,624 13,366 319,561 3-Feb-05 Town of Reading FY - 2006 Budget Community Services Budget Summary (Form A) General - 015 Summary: B24 & B25 Annual Adopted Actual Actual Budget Recommended Expenditures Expenditures (Revised) Budget Budqet Summarv FY - 2003 FY - 2004 FY - 2005 FY - 2006 Salaries and Wages (Form B) 188,559 197,357 210,110 217,350 Expenses (Form C) 71,053 62,475 76,230 77,950 Totals 259,612 259,832 286,340 295,300 Revenue and Staffing Revenues Staffing 7.4 6.7 6.7 6.7 Commentarv 27-Jan-05 Town of Reading FY - 2006 Budget Salaries and Wages (Form B) Community Services General - 015 Summary: Annual Adopted Actual Actual Budget Recommender FTE Expenditures FTE Expenditures FTE (Revised) FTE Budget Classification # FY - 2003 # FY - 2004 # FY - 2005 # FY - 2006 Office Manager 1.0 41,342 1.0 43,387 1.0 45,081 1.0 46,784 Administrative Assistant 1.0 31,306 1.0 31,341 1.0 •32,377 1.0 33,649 Administrative Secretary 1.0 32,879 1.0 35,448 1.0 36,133 1.0 37,675 Clerks 3.9 70,493 3.0 79,740 3.0 83,674 3.0 86,228 Recording Secretary(s) 0.1 1,128 0.3 727 0.3 5,000 0.3 5,000 Temporary Position 0.4 8,243 0.4 3,058 0.4 4,220 0.4 4,389 Overtime / Out of Grade 31168 3,656 3,625 3,625 Sick Leave Buyback Totals 7.4 188,559 6.7 197,357 6.7 210,110 6.7 217,350 Source of Funding General Fund (Form A) 188,559 197,357 210,110 217,350 Town of Reading FY - 2006 Budget Community Services Expenses (Form C) General - 015 Summary: Annual Adopted Actual Actual Budget Recommended Expenditures Expenditures (Revised) Budget Classification FY - 2003 FY - 2004 FY - 2005 FY - 2006 Maintenance of Equipment 876 500 600 Advertising 581 273 1,500 1,000 Postage 28,042 22,886 31,000 31,000 Photocopy Equipment 15,781 14,333 20,000 18,750 (1,793) Supplies 6,867 6,918 7,700 7,900 Printing & Stationery 5,096 4,846 2,000 5,000 Duplicating & Photo Supplies 1,587 120 150 0 Printing 75 0 Professional Development 8,834 12,972 10,305 10,500 Travel Reimbursement 3,119 41 3,000 3,200 Dues & Membership 851 760 inc in PD inc in PD Technical Publications 17 inc in PD inc in PD Subscriptions 278 243 inc in PD inc in PD . Rental of Facilities Totals 71,053 62,475 76,230 77,950 Source of Funding General Fund (Form A) 71,053 62,475 76,230 77,950 27-Jan-05 Town of Reading FY - 2006 Budget Budget Summary (Form A) Finance Assessment - 031 Summary: C4 & C5 Annual Adopted Actual Expenditures Budaet Summarv FY - 2003 Salaries and Wages (Form B) 99,676 Expenses(Form C) 8,625 Totals 108,301 Revenue and Staffinq Revenues Staffing 2.0 Commentarv Actual Budget Recommended Expenditures (Revised) Budget FY - 2004 FY - 2005 FY - 2006 104,597 108,680 115,996 58,986 35,900 24,450 163,583 144,580 140,446 2.0 2.0 3.0 The Assessors are requesting a new position, that of Associate Appraiser in order to keep up with the State's requests for additional data collection. The position would be slated as a Grade 7 Step, with an annual salary of $ 34,568. The Town Manager is not recommending this position at this time. The position of Assistant Appraiser was established for the purpose of data collection, and there is a turnover in the position. We will need to evaluate whether that position can be re-focused on doing an adequate job of data collection to meet the goal of inspecting new construction every year, and inspecting every property in Reading within 9 years as required by the State. The Town Manager is recommending that the Assessors contract with a local appraisal firm to recollect data for tax exempt property and personal property, both new requirements by the State. $ 15,000 has been added.to the expense budget for this purpose. The expense budget request contained $15,000 in funds for hiring outside appraisers to help in the assessing of the new commercial developments. As part of the establishment of the revolving funds for fees for new projects, the use of the revolving funds for initial appraisals of large projects is permitted, and therefore that line item has been reduced to its more normal amount. 4-Feb-05 Town of Reading FY - 2006 Budget Salaries and Wages (Form B) Finance Assessment - 031 Summary: C4 Annual Adopted Actual Actual Budget Recommende( FTE Expenditures FTE Expenditures FTE (Revised) FTE Budget Classification # FY -2003 # FY - 2004 # FY - 2005 # FY - 2006 Appraiser 1.0 59,136 1.0 62,055 1.0 64,480 1.0 70,149 Assistant Appraiser 1.0 40,540 1.0 42,542 1.0 44,200 1.0 45,847 Associate Appraiser 1.0 * new position request Totals 2.0 .99,676 2.0 104,597 2.0 108,680 3.0 115,996 Source of Fundina General Fund (Form A) 99,676 104,597 108,680 115,996 Town of Reading FY - 2006 Budget Expenses (Form C) Classification Equipment Maintenance / Repair Recording Fees Appraisal Services Supplies Publications / Subscriptions Travel Reimbursement Pers. Prop. Cost Tables Informational Hearings Contracted Data Collection Totals Source of Fundinq General Fund (Form A) Finance Assessment - 031 Summary: C5 Actual Actual . Expenditures Expenditures FY - 2003 FY - 2004 1,500 1,500 513 455 4,500 54,800 567 883 931 998 614 350 Annual Adopted Budget (Revised) FY - 2005 1,500 500 25,000 800 900 700 1,500 5,000 Recommended Budget FY - 2006 1,500 500 5,000 800 1,000 650 15,000 8,625 58,986 35,900 24,450 8,625 58,986 35,900 24,450 4-Feb-05 Town of Reading FY - 2006 Budget Budget Summary (Form A) Finance Human Resources - 042 Summary: C8 & C9 Annual Adopted Actual Actual Budget Recommended Expenditures Expenditures (Revised) Budget Budaet Summarv FY - 2003 FY - 2004 FY - 2005 FY - 2006 Salaries and Wages (Form B) 40,058 42,006 43,625 43,007 Expenses (Form C) 16,097 12,054 13,760 14,145 Totals 56,155 54,060 57,385 57,152 Revenue and Staffinq Revenues Staffing 1.0 1.0 1.0 1.0 Commentarv 4-Feb-05 Town of Reading FY - 2006 Budget Salaries and Wages (Form B) Finance Human Resources - 042 Summary: C8 Annual Adopted Actual Actual Budget Recommender FTE Expenditures FTE Expenditures FTE (Revised) FTE Budget Classification # FY - 2003 # FY - 2004 # FY - 2005 # FY - 2006 Human Resources Admin. 1.0 50,660 1.0 53,173 1.0 55,222 1.0 54,439 Totals Source of Fundina Water Fund Sewer Fund Electric Fund General Fund (Form A) $ 1.0 50,660 2,525 2,525 5,552 40,058 1.0 53,173 1.0 2,659 2,659 5,849 42,006 55,222 2,761 2,761 6,075 43,625 1.0. 54,439 2,722 2,722 5,988 43,007 Town of Reading FY - 2006 Budget Finance Expenses (Form C) Human Resources - 042, Summary: C9 Annual Adopted Actual Actual Budget Recommended Expenditures Expenditures (Revised) Budget Classification FY - 2003 FY - 2004 FY - 2005 FY - 2006 Advertising 9,110 8,640 7,500 9,000 Medical Services 8,223 4,447 7,500 6,448 Printing 564 767 1,000 1,000 Totals 17,897 13,854 16,000 16,448 Source of Funding Water Fund 900 900 1,120 1,151 Sewer Fund 900 900 1,120 1,151 Electric Fund General Fund (Form A) 16,097 12,054 13,760 14,145 4-Feb-05 Town of Reading FY - 2006 Budget Finance Budget Summary (Form A) General - 035 Summary: C10 & C11 Annual Adopted Actual Actual Budget Recommended Expenditures Expenditures (Revised) Budget Budoet Summarv FY - 2003 FY - 2004 FY - 2005 FY - 2006 Salaries and Wages (Form B) 239,684 238,309 263,136 287,264 Expenses (Form C) 55,755 44,826. 49,011 50,384 Totals 295,439 283,135 312,147 337,648 Revenue and Staffing Revenues 43,856 40,000 Staffing 8.7 8.5 8.6 9.1 Commentary The general finance budget carries the Finance Director position as a Grade 18, Step 10. The current Finance Director is retiring, and we are working on a model of replacing the Finance Director who is also the Treasurer/Collector With a Finance Director/Assistant Town Manager position. There is a lot of work to be done to implement such an arrangement. Details of the budget and changes in job descriptions will be presented as they are completed. 4-Feb-05 Town of Reading FY - 2006 Budget Salaries and Wages (Form B) Finance General - 035 Summary: C10 Annual Adopted Actual Actual Budget FTE Expenditures FTE Expenditures. FTE (Revised) Classification # FY - 2003 # FY - 2004 # FY - 2005 Finance Director/Asst. TM 1.0 78,437 1.0 82,314 1.0 83,840 Treasurer/Collector 1.0 42,976 1.0 35,181 1.0 45,003 Administrative Assistants 3.0 108,126 3.0 100,022 3.0 103,943 Clerks 3.7 80,443 3.5 95,521 3.6 105,903 Overtime (out of grade) 643 750 Step Increases Totals Source of Fundina Water Fund Sewer Fund Electric Fund General Fund (Form A) 8.7 310,625 8.5 20,900 20,900 29,141 239,684 313,038 22,143 22,143 30,443 238,309 Recommended FTE Budget # FY - 2006 $ 1.0 71,410 1.0 58,275 3.0 115,621 4.1 120,907 750 3,700 8.6 339,439 9.1 22,064 22,064 32,175 263,136 370,663 24,093 24,093 35,213 287,264 4-Feb-05 Town of Reading FY - 2006 Budget Finance Expenses (Form C) General - 035 Summary: C11 Annual Adopted Actual Actual Budget Recommended Expenditures Expenditures (Revised) Budget Classification FY - 2003 FY - 2004 FY - 2005 FY - 2006 Tax Title Services 7,581 8,167 8,500 8,500 Banking Services 24,018 23,032 18,500 23,500 Postage 33,980 26,303 32,125 29,000 Supplies 4,215 3,918 4,846 4,850 Professional Development 2,381 1,706 2,600 2,600 Travel Reimbursement 101 100 100 Equipment Totals 72,276 63,126 66,671 68,550 Source of Fundina Water Fund 5,532 5,850 6,000 6,170 Sewer Fund 5,532 5,850 6,000 6,170 Electric Fund 5,457 6,600 5,660 5,827 General Fund (Form A) 55,755 44,826 49,011 50,384 4-Feb-05 Town of Reading FY - 2006 Budget Public Safety Budget Summary (Form A) Police -11 I Summary: E1 & E2 Annual Adopted Actual Actual Budget Recommended Expenditures Expenditures (Revised) Budget Budget Summarv FY - 2003 FY - 2004 FY - 2005 FY - 2006 Salaries and Wages (Form B) 2,687,865 2,792,204 3,029,651 3,033,942 Expenses (Form C) 168,032 215,430 219,892 224,611 Totals 2,855,897 3,007,634 •3,249,543 3,258,553 Revenue and Stafflno Revenues Staffing 403 40.3 40.8 40.8 Commentarv The FY 06 Police Budget reflects current negotiated salaries. Contracts not finalized reflect an estimated increase. The overtime budget is increased by 2.5%. The expense budget is increased primarily in the areas of fuel, traffic signals and vehicle supplies and repair. The FY 2006 budget reflects the retirement of the Police Chief in 2005, and internal replacement of the Chief with a current employee from the department. The budget also reflects the addition of 3 crossing guards in order to implement the elementary school redistricting plan. As this plan is evaluated, this number may change. 2-Feb-05 Town of Reading FY - 2006 Budget Salaries and Wages (Form B) Public Safety Police -111 Summary: E1 Annual Adopted Actual Actual Budget Recornmendec FTE Expenditures FTE Expenditures FTE (Revised) FTE Budget Classification # FY - 2003 # FY - 2004 # FY - 2005 # FY - 2006 Chief 1.0 109,606 11.0 115,057 1.0 117,194 1.0 107,561 Lieutenants 3.0 259,909 3.0 269,518 3.0 274,269 3.0 278,641 Sergeants 7.0 512,626 7.0 531,027 7.0 540,474 7.0 557,618 Detectives 3.0 173,661 3.0 178,961 3.0. 182,754 3.0 187,342 Officers 24.0 1,199,473 24.0 1,230,419 24.0 1,335,217 24.0 1,357,911 Clerks 2.0 60,841 2.0 64,590 2.0 67,122 2.0 69,615 Parking Enforcement 4,289 4,273 0.5 13,357 0.5 13,843 Animal Control Officer 0.3 10,016 0.3 10,370 0.3 11,814 0.3 12,249 School Traffic 104,788 102,946 115,495 139,080 Overtime 163,693 173,859 164,510 168,622 Holiday 86,005 88,081 95,228 96,960 Temporary Positions 2,958 2,932 5,000 5,000 Buy Back (vacation and sick leave 88,217 20,500 Training 10,000 19,000 19,000 Details 10,171 Totals 40.3 2,687,865 40.3 2,792,204 40.8 3,029,651 40.8 3,033,942 Source of Funding General Fund (Form A) 2,687,865 2,792,204 3,029,651 3,033,942 Town of Reading FY - 2006 Budget Expenses(Form.C) Public Safety Police -111 Summary: E2 Annual Adopted Actual Actual Budget Recommended Expenditures Expenditures (Revised) Budget Classification FY - 2003 FY - 2004 FY - 2005 FY - 2006 Electricity (traffic Lights) 8,655 9,091 9,000 9,100 Equipment Maint/ Repairs 216 2,315 1,200 1,200 Bicycle Repairs 567 500 500 500 Traffic Light Repairs 5,304 11,789 5,514 7,500 Parking Program 9,146 12,902 8,500 8,500 Telephone (NEMLEC) 3,675 3,925 4,175 4,175 Postage 1,360 1,223 1,400 1,400 Photocopy Equipment 1,390 625 1,200 1,200 Fuel 26,175 32,976 24,324 28,000 Office Supplies 7,045 2,447 5,830 5,000. Duplicating & Photo Supplies 2,116 2,509 4,000 3,000 Medical Supplies 100 100 Clothing / Uniforms 28,718 26,640 41,202 41,202 Vehicular Suppies & Repairs 16,682 13,647 11,834 13,331 Food / Groceries 287 493 200 200 Public Safety Supplies 2,389 5,670 7,110 7,000 Public Safety Supplies (Revolvers) 11,412 8,354 7,000 7,000 Firearm Renewal Supplies 300 300 Training 5,420 5,453 7,220 7,220 Special Investigations 95 253 400 400 Professional Development .1,194 850 1,280 1,280 Travel Reimbursement 185 81 300 200 Equipment/ Furniture 868 609 1,000 500 Communications 9,048 18,930 18,553 18,553 Radar Unit 2,287 607 3,750 3,750 Vehicle(s) 22,253 51,224 52,000 52,000 Kennel Boarding 250 1,000 1,000 Kennel Fees 267 1,000 1,000 ACO Automotive Repair 200 198 Inc above ACO Other Expenses 828 2,119 Inc above Totals 168,032 215,430 219,892 224,611 Source of Funding General Fund (Form A) 168,032 215,430 219,892 224,611 Town of Reading FY - 2006 Budget Public Safety Budget Summary (Form A) Fire I Emergency Mgmt -121 Summary: E3 & E4 Annual Adopted Actual Actual Budget Recommended Expenditures Expenditures (Revised) Budget Budaet Summarv FY - 2003 ` FY - 2004 FY - 2005 FY - 2006 Salaries and Wages (Form B) 2,578,147 2,784,123 2,854,129 2,954,866 Expenses (Form C) 52,285 96,986 84,965 96,396 Totals 2,630,432 2,881,109 2,939,094 3,051,262 Revenue and Staffino Revenues 282,486 262,681 470,022 485,801 Staffing 44.0 44.0 48.0 48.0 Mission: The Mission of Fire and Emergency Management is the protection of life, property and the environment. These goals are achieved through the following activities: Fire extinguishment Community emergency medical education (CPR and defibrillator) -Emergency Medical Services Emergency preparedness through planning and training -Fire prevention -Maintaining and expanding emergency/ fire alarm system -Fire safety education -Environmental protection Significant Events:The Fire Department's Advanced Life Support (Paramedic) program is a tremendous success. The most significant indicator of the quality of our program is our cardiac patient's resuscitation rate. Of the patients found in cardiac arrest 35% have been successfully resuscitated, this resuscitation rate is an outstanding achievement. Asa result of recent world events Emergency Management has assumed a more active role. The Town of Reading is in compliance with all State and Federal regulations and all plans have been reviewed to ensure they are up to date. This will ensure the community is ready to handle any type of disaster whether natural or manmade, and is eligible to receive all available Federal and State funds. Budoetarv Hiahliahts: The expense portion of the budget has been modified to clearly identify the E.M.S. costs. The A.L.S.... medical services account has been reformatted to reflect the EN.S. equipment costs. This account has been by increased by $2,000 in new funds, $7,000 was transferred from the equipment account and $4,000 from the medical services account. The ambulance license and fees account has been changed to ambulance services and has been increased by $1,000 that was transferred from the medical services account. This account will be used to fund our State ambulance license, EMS Region fee, Controlled Substance Registration and a service contract for our defibrillator monitor. The requested budget also recommends increases to the following accounts: the fuel account to reflect actual costs and the training account to cover cost of tuition for paramedic training for one Firefighter. 27-Jan-05 Town of Reading FY - 2006 Budget Salaries and Wages (Form B) Public Safety Fire 1 Emergency Mgmt -121 Summary: E3 Annual Adopted Actual. Actual Budget Recommender FTE Expenditures FTE Expenditures FTE (Revised) FTE Budget Classification # FY - 2003 # FY - 2004 # FY - 2005 # FY - 2006 Fire Chief 1.0 81,001 1.0 84,284 1.0 87,931 1.0 91,287 Secretary 1.0 35,684 1.0 36,390 1.0 37,232 1.0 38,173 Fire Prevention (Lieut.) 1.0 55,287 1.0 60,388 Captains 4.0 264,637 4.0 270,491 4.0 283,968 4.0 291,370 Lieutenants 4.0 261,337 4.0 318,259 4.0 234,562 4.0 242,384 Firefighters 33.0 1,452,078 33.0 1,604,323 36.0 1,738,712 36.0 1,782,657 Fire Alarm 1.0 8,338 1.0 12,478 1.0 13,549 1.0 13,888 Overtime 285,698 269,976 230,384 251,991 Holiday Pay 127,758 137,410 152,857 154,306 Sick Leave Buy back 37,724 38,763 19,647 20,570 Vacation Buyback 23,892 11,749 0 7,852 Totals 44.0 2,578,147 44.0 2,784,123 48.0 2,854,129 48.0 2,954,866 Source of Funding General Fund (Form A) 2,578,147 2,784,123 2,854,129 2,954,866 Town of Reading FY - 2006 Budget Expenses (Forrn C) Public Safety Fire / Emergency Mgmt -121 Summary: E4 Annual Adopted Actual Actual Budget Recommended Expenditures Expenditures (Revised) Budget Classification FY - 2003 FY - 2004 FY- 2005 FY - 2006 Maintenance and Repairs Equipment Maint/Repairs 2,685 2,680 2,386 2,446 Apparatus Maintenance 509 1,376 1,000 1,025 Radio Maint/Repairs 2,328 2,696 2,060 2,112 Fire Alarm Maint/repairs 2,034 2,923 2,900 2,973 Fire Hose Replacement 632 0 1,000 1,025 Protective Firefighting Clothing 1,625 1,666 ALS Medical Services Ambulance Services 2,200 3,250 ALS. Medical Supplies 9,980 6,800 19,970 Medical Services 2,200 5,000 0 Training Training 1,707 5,786 11,500 14,900 Publications/Subscriptions 327 279 254 260 Professional Development 300 785 795 815 General Fire Expenses Metrofie Dues 2,500 2,500 2,500 2,500 Other Expenses 1,912 (1,194) 1,500 1,538 Equipment 10,786 33,205 10,900 4,172 Office Supplies .1,867 1,667 1,845 1,891 Fuel 9,932 11,404 10,000 13,000 Clothing-Firefighters 14,766 20,699 20,700 22,855 Totals 52,285 96,986 84,965 96,396 Source of Fundino General Fund (Form A) 52,285 96,986 84,965 96,396 27-Jan-05 Town of Reading FY - 2006 Budget Public Works Budget Summary (Form A) Highway & Equipment Maint. - 303 Summary: F5 & F6 Annual Adopted Actual Actual Budget Recommended Expenditures Expenditures (Revised) Budget Budoet Summarv FY - 2003 FY - 2004 FY - 2005 FY - 2006 Salaries and Wages (Form B) 584,903 682,026 675,338 741,162 Expenses (Form C) 279,654 339,941 262,951 314,425 Totals 864,557 1,021,967 938,289 1,055,587 Revenue and Staffinq Revenues Staffing 16.0 16.0 16.0 22.0 Commentarv Highway and Vehicle Maintenance salaries increase by COLA as well as by the provisions of the union contract. Two new laborer positions ($57,524) and four short-term seasonal laborer positions ($13,168) ere requested to allow the Highway Division to address a backlog of drainage, roadway, and preventative maintenance projects. Only the Seasonal positions are included inteh budget. Overtime has been increased to reflect historical averages. Expenses generally reflect a 2.8% increase. A $3,000 increase in Line Painting refects increasing expenditures for traffic markings. A $5,000 increase in Highway Supplies has been included for drainage maintenance and highway patching projects. Contractual Services Equipment Maintenance expenses have increased due to higher costs for outsourced repairs on specialty equipment such as fire apparatus. A 30% increase in fuel expenses reflects increased market prices for gasoline and diesel. 2-Feb-05 Town of Reading FY - 2006 Budget Salaries and Wages (Form B) Public Works Highway & Equipment Maint. - 303 Summary: F5 Annual Adopted Actual Actual Budget Recommender FTE Expenditures FTE Expenditures FTE (Revised) FTE Budget Classification # FY - 2003 # FY - 2004 # FY - 2005 # FY - 2006 Supervisor 1.0 59,654 1.0 62,608 1.0 63,768 1.0 65,396 Foreman 1.0 45,235 1.0 47,789 1.0 48,567 1.0 52,325 Working Foreman 2.0 78,967 2.0 82,707 2.0 84,648 2.0 90,394 Equip.Oper. 4.0 148,313 4.0 155,772 4.0 159,398 4.0 170,071 Skilled Laborer 2.0 37,870 Laborer 2.0 48,171 4.0 110,933 4.0 119,778 4.0 130,727 Master Mechanic 1.0 24,713 1.0 45,064 1.0 46,249 1.0 48,544 Mechanic 1 2.0 42,318 2.0 80,580 2.0 82,716 2.0 87,031 Mechanic II 1.0 40,657 1.0 31,835 1.0 33,805 1.0 35,350 Seasonal Laborer 4,403 Overtime 43,452 58,483 20,706 32,000 On-call Premium (OT) 11,218 11,756 Longevity 9,844 7,800 7,800 7,900 Grade Adjustments 7,906 5,855 4,485 4,700 Additional Staff Laborer 2.0 Seasonal Laborer. S. Term 4.0 13,168 Totals 16.0 591,503 16.0 689,426 16.0 683,138 22.0 749,362 Source of Fundina Water Fund. 4,900 5,500 5,800 6,100 Sewer Fund 1,700 1,900 2,000 2,100 General Fund (Form A) 584,903 682,026 675,338 741,162 Town of Reading FY - 2006 Budget Public Works Expenses (Form C) Highway & Equipment Maint. - 303 Summary: F6 Annual Adopted Actual Actual Budget Recommended Expenditures Expenditures (Revised) Budget Classification FY - 2003 FY - 2004 FY - 2005 FY - 2006 Contractual Services: Line Painting 15,054 15,054 15,054 18,054 Highway Patch 13,596 14,996 13,596 13,956 Equipment Maintenance 58,307 49,083 12,558 42,900 Police Details 7,658 7,279 6,150 6,300 General 7,336 6,402 7,961 8,961 Supplies: Highway 43,757 47,496 40,974 42,121 Equipment Maintenance 125,521 166,032 141,552 145,515 Uniforms/Boots 6,464 8,250 8,456. 8,668 Licenses' 750 495 750 750 Engine Fuel 23,419 48,054 40,000 52,000 Totals 301,862 363,141 287,051 339,225 Source of Fundina Water Fund 13,880 14,700 15,400 15,900. Sewer Fund 8,328 8,500 8,700 8,900 General Fund (Form A) 279,654 339,941 262,951 314,425 2-Feb-05 Town of Reading FY - 2006 Budget Public Works Budget Summary (Form A) Rubbish - 312 Summary: F14 Annual Adopted Actual Actual Budget Recommended Expenditures Expenditures (Revised) Budget Budaet Summarv FY - 2003 FY - 2004 FY - 2005 FY - 2006 Salaries and Wages (Form B) 0 0 0 0 Expenses (Form C) 1,029,355 1,076,261 1,360,648 1,438,856 Totals 1,029,355 1,076,261 1,360,648 1,438,856 Revenue and Staffina Revenue Appliance Stickers 12,520 15,020 11,680 13,800 Bulk Item Stickers 14,460 17,180 19,000 15,820 CRT Disposal Stickers 6,340 7,780 3,310 7,060 Total Revenue 33,320 39,980 33,990 36,680 Staffing 0.0 0.0 0.0 0.0 Commentary Increased cost of rubbish collection and curbside recycling reflect contract values. Spring general cleanup week remain excluded for FY 2006. Rubbish disposal costs reflect an estimated tonnage times a ` rate increased by historical factors. Rubbish collection costs reflect an extension to our existing contract for a fifth year plus an increase of $60,000 from the agreed to reduction in our FY 2004 rubbish costs. The Christmas tree collection continues to be funded at a cost of $1,380. The proposed budget would not re-institure curbside leaf collection at a cost of $8300. 3-Feb-05 Town of Reading FY - 2006 Budget Public Works Expenses (Form C) Rubbish - 312 Summary: F14 Annual Adopted Actual Actual Budget Recommended Expenditures Expenditures (Revised) Budget Classification FY - 2003 FY - 2004 FY - 2005 FY - 2006 Collection 364,230 376,350 611,730 645,730 Disposal 488,585 531,894 561,918 601,126 Curbside Recycling 161,000 161,000 171,000 176,000 Miscellaneous Recycling 15,540 7,017 16,000 16,000 Re-institure curbside leaf collection Totals 1,029,355 1,076,261 1,360,648 1,438,856 Source of Fundina General Fund (Form A) 1,029,355 1,076,261 1,360,648 1,438,856 3-Feb-05 Town of Reading FY - 2006 Budget Budget Summary (Form A) Public Works Snow & Ice Control - 321 Summary: F15 Annual Adopted Actual Expenditures Budoet Summarv FY - 2003 Salaries and Wages (Form B) 163,921 Expenses (Form C) 325,147 Totals 489,068 Revenue and StafOnq $ Revenues Actual Budget Recommended Expenditures (Revised) Budget FY - 2004 FY - 2005 FY - 2006 130,798 54,975 57,514 255,133 252,111 ' 277,168 385,931 307,086 334,682 Staffing 0.0 0.0 0.0 0.0 Commentarv The Snow and Ice Removal budget is highly contingent upon the actual weather experience, as shown on the attached Expenditure History. Additional expenses of $43,000 have been included due to sharp increases in the market price of rock salt and fuel. 3-Feb-05 Town of Reading FY - 2006 Budget Salaries and Wages (Form B) Public Works Snow & Ice Control - 321 Summary: F15 Annual Adopted Actual Actual Budget Recommender FTE Expenditures FTE Expenditures FTE (Revised) FTE Budget Classification # FY - 2003 # FY - 2004 # FY - 2005 # FY - 2006 Regular Time - Enterprise 848 19,784 9,500 9,950 Regular Time - Other 15,833 1,251 1,500 1,500 Overtime 147,240 109,763 43,975 46,064 Totals 0.0 163,921 0.0 130,798 0.0 54,975 0.0 57,514 Source of Fundina General Fund (Form A) 163,921 130,798 54,975 57,514 Town of Reading FY - 2006 Budget Expenses(Form C) Classification Contractued Plowing & Hauling Police Details Sand, Salt, CaCI Supplies Fuel Additional Expenses Additional cost of Supplies - Salt Additional cost of Supplies - Fuel Totals Source of Fundina FEMA Reimbursement General Fund (Form A) Public Works Snow & Ice Control - 321 Summary: F15 Actual Actual Expenditures Expenditures FY - 2003 FY - 2004 180,162 217,225 6,560 5,814 203,635 148,547 22,022 4,887 Annual Adopted Budget (Revised) FY - 2005 122,979 7,409 86,350 10,373 25,000 Recommended Budget FY - 2006 127,328 7,409 88,768 10,663 40,000 3,000 412,379 376,473 252,111 277,168 87,232 121,340 325,147 255,133 252,111 277,168 3-Feb-05 Town of Reading FY - 2006 Budget Budget Summary (Form A) Employee Benefits Worker Compensation - 821 Summary: K6 Annual Adopted Actual Actual Budget Recommended Expenditures Expenditures (Revised) Budget Budaet Summarv FY - 2003 FY - 2004 FY - 2005 FY - 2006 Salaries and Wages (Form B) 0 0 0 0 Expenses (Form C) 171,068 192,804 223,650 225,528 Totals 171,068 192,804 223,650 225,528 Revenue and Staffing Revenues Staffing 0.0 0.0 0.0 0.0 Commentarv The Workers' Compensation figures for FY 2006 reflect an 8% increase from FY 2005. This number is subject to change when we get actual figures from the Insurance Company, but should not be any higher. The Water, Sewer, and Light Departments reimburse for their share of the Workers Compensation program on an actuarial basis. 3-Feb-05 Town of Reading FY - 2006 Budget Expenses (Form C) Employee Benefits Worker Compensation - 821 Summary: K6 Annual Adopted Actual Actual Budget Recommended Expenditures Expenditures (Revised) Budget Classification FY - 2003 FY - 2004 FY - 2005 FY - 2006 . Insurance Premiums 256,521 279,804 315,000 317,645 Totals 256,521 279,804 315,000 317,645 Source of Fundina Water Fund 14,789 15,000 15,750 15,882 Sewer Fund 6,803 7,000 7,350 7,412 Electric Fund 63,861 65,000 68,250 68,823 General Fund (Form A) 171,068 192,804 223,650 225,528 3-Feb-05