HomeMy WebLinkAbout1993-02-09 Board of Selectmen Minutes Minutes of Board ofSelectmen Meeting
February 9, 1993
The meeting was covened at 7 : 30 p.m in the Selectmen's Meeting
Room, 16 Lowell Street, Reading, MA. Present were Chairman Dan
Ensminger, Vice Chairman George Hines, Secretary Sally Hoyt,
Selectman Bill Burditt, and Town Manager, Peter Hechenbleikner,
six members of the Finance Committee and five School Committee
members. Present also were the following list of interested
parties: Gary Demopolus, Steve Thomases, Bill Murphy, Stephen
Blewitt, Tim Twomey, Barbara Philbrick, Ronald Daddario, Pat Sud-
bay, Robin D'Antona, Susan Cavicchi, Matthew Cummings, Carroll
McMillan, Jim Keigley, Deirdre Hanley, Robert Munnelly, Elia Mar-
nik, Tom Stohlman.
The Town Manager presented a packet of material which outlined
the current revenue considerations, extensive reductions that
have been made in municipal services over the last five years,
and outlined where we are going for the FY94 Budget.
Richard Coco indicated that he agreed with the chart which out-
lined the process for a Proposition 2 1/2 Override at a special `
election after the Finance Committee had a chance to review the
Budget.
School Department - Matt Cummings indicated that in addition to
the municipal reductions in service, the school has lost 40
full-time equivalent positions, eliminated the gifted and
talented program, reduced fine arts, and physical education
programs, reduced directors positions and custodians, reduced
busing, reduced instructional equipment 25%, eliminated middle
school intramurals, and increased class sizes. Of the requested
increases in the School Budget, $125, 000 is because of increase
in enrollment, $343 , 000 is because of increased costs of special
needs, and $363 , 000 is to replace the things that were added back
when state aid was increased in FY93 . Step increases equal
$120,000.
Steve Thomases read a letter and presented a petition to the
Board of Selectmen requesting an Article for Town Meeting to
provide level services to the schools.
Dan Ensminger made sure that everybody present understood the
difference between level service and level funded.
Jim Keigley indicated that there is a need for an override and it
should be done in June.
Tim Twomey spoke regarding a petition. He indicated that people
are aware of the difference between level service and level
funded. He feels that the Board of Selectmen is ignoring the
elected School Committee and the majority of Town Meeting Members
who signed the petition. He felt that this was indicative of the
credence that the .Selectmen place on the Town Manager and his
budget. He feels that the Town Manager's budget does not reflect
what the School Department needs. ar.e. _ He would like to see the
Town come up with-a priority process using the MMA model. He
ft ,
Selectmens' Minutes 2/9/93 - page 2
noted that the Town Manager's recommended budget versus the re-
quest of $620, 000 shortfall plus salaries and a portable building
that is needed. He felt that we could not afford to put all of
our eggs into the education reform or override basket. Either
one may not happen. The longer the override issue "sits out
there" the harder it is to deliver educational services.
Bill Burditt asked rhetorically what proponents of the petition
would like to do in order to fund the $620, 000 shortfall in the
School budget. The entire Accounting budget is only $92, 000, the
entire Community Development budget is only $138,000, the entire
Finance Department budget is $625, 000. Where do they feel that
$700:,000 would come from?
Tim Twomey indicated that we don't have the luxury of doing
strategic planning, looking at the relative value of services
provided. He requested that the Town Manager be directed to put
together a budget reduction on the municipal side to fund the
schools needs.
Dr. Munnelly spoke on the School Department budget process and
feels that the Town and School have run up against the wall.
Linda Malloy signed the petition; she feels that parents are in
despair and that Reading can't compete with other school systems.
She feels that we have lost residents to other communities.
Ron Daddario signed the petition and feels that the Town should
develop what it needs to do to provide level services and we
should go for an override.
Carrol McMillan from the Reading Taxpayers Association indicated
that the rubbish enterprise system could include recycling and
would like us to go to a per bag system. He feels that level
funding the budget would cost $1, 000, 000 and that we would be
doing disservice to Town Meeting if we don't also include a
salary increase. He encourages an attempt to conduct an over-
ride.
Jim Keigley felt that we should not push an override too quickly;
that we should 'do it intelligently and have an override in June.
Sue Cavicchi felt that we should do it sooner rather than later
so we will not spend extra dollars for an override election.
Schools don't have supplies, have poor maintenance and she would
rather see an override for the entire Town, not just schools.
Tom Stohlman reiterated that everyone seems to say that there
should be an override. We need to decide on the amount.
Dan Ensminger expressed concern that there are too many unknowns
out there.
An envelope with preprinted "petitions" was presented to the
Board of Selectmen - these were from the Killam PTO.
Selectmens' Minutes 2/9/93 -: page 3
The Town Manager was asked to set up a meeting with Senators
Tisei and Buell and Representative Krekorian for next week rela-
tive to education reform.
Cemetery - Joyce Miller, Chairman of the Board of Cemetery
Trustees, and Bob Keating were present. They are concerned about
the Town Manager's suggested level of funding from the bequest
fund because of reduced interest rates. They also feel that the
backhoe needs to be replaced. They talked about pooled vehicles
for the Cemetery Director's use.
George Hines indicated that he would like to interrupt the budget
discussions with some good news. The Town has received cor-
respondence from the Army Corp of Engineers that the Nike Base
cleanup is approved and funded. The Town Manager is ready to
sign the Right of Entry. He expressed gratitude to Congressman
Markey.
CPDC & Conservation - Jonathan Barnes, Nancy Shipes, Bill
Goodrich, Tom Stohlman from CPDC and Jim Biller from the Conser-
vation Commission were present. They talked about the. Community
Development Department budget and endorsed Mr. Biller's conclu-
sions. They felt that reductions in the clerical support are not
acceptable. They also felt that it was important for the Planner
to retain the Department Head role.
Nancy Shipes expressed concern about the budget process and ex-
clusions of the Commissions. The Town Manager indicated that it
is the Department Head's role to keep the Commissions involved in
the process, but that he would set up quarterly meetings with the
Commissions.
Bill Goodrich suggested that we should look at other towns and
see how they are set up organizationally.
Public Safety - Chief Wood was present and talked about the need
for EMT Training.
On motion by Hines seconded by Hoyt the Board voted not to reduce
the replacement of police vehicles to two, by a vote of 1-3-0
with Hines voting in favor.
On motion by Hines seconded by Ensminger the Board voted to
reduce line item G2 by $3000 representing actual FY93 costs of
police vehicle replacement, the motion was approved by a vote of
4-0-0.
On motion by Hines seconded by Burditt the Board voted to in-
crease line item G7 - Dispatchers Training - by $3000. The mo-
tion was approved by 4-0-0.
On motion by Burditt seconded by Hoyt the Board voted to recon-
sider line item G7 by a vote of 3-1-0 with Hines against.
Selectmen's Minutes - 2/9/93 - page 4
On motion by Burditt seconded by Hoyt the Board voted to increase
line G7 - Dispatchers Training - by $2500. The motion was ap-
proved by a vote of 3-1-0.
On motion by Burditt seconded by Hines the Board voted to in-
crease line G6 - Fire Department expenses for EMT Training - by
$500. The motion was approved by a vote of 3-1-0 with Hines
voting against.
Line item B8 - Community Development - salaries were approved as
presented by a vote of 4-0-0.
On motion by Hines seconded by Burditt the Board voted not to
reduce line item D4 - Town Counsel - by $2500. The vote was
2-2-0 and the motion was not approved.
On motion by Hines seconded by Burditt the Board voted to approve
the remainder of the line items and all line items as amended by
;a vote of 4-0-0.
On motion by Hines seconded by Burditt the Board voted to adjourn
at 11:30 p.m. by a vote of 4-0-0.
Rspe tfully submitted:
Secreta y
i
OFRFgIj F �° Town of Reading
16 Lowell Street
`ted ��wo Reading, MA 01867-2685
639-INCOR40¢P
TOWN MANAGER
FAX: (617) 942-9070 (617) 942-9043
FY 1994 BUDGET MESSAGE
GENERAL COMMENTS - The FY 1994 budget as presented is inadequate
to meet the need for services to the residents of the Town of
Reading. The municipal component of the budget will only permit
reduced levels of service in every department. The School com-
ponent of the budget has identified a need for $768, 000 more than
was budgeted in FY 1993, and the budget that I have recommended
only increases the budget for schools by $ 148, 000. Addition-
ally, the budget as presented only identifies funding for a 1.50
salary increase for municipal employees, employees who have had
no salary increase for two complete fiscal years.
The suggestion has been made that we need to prioritize
services and make reductions in order to properly fund one par-
ticular element of services or another. On the surface of it,
such a suggestion sounds worthy of review, and it in fact builds
on the process that has been ongoing for the last 5 years. The
Town has, in fact, placed a priority on public education by con-
sciously shifting discretionary funds (expenses except for
employee benefits, debt service, and other shared expenses)
towards the schools. Since FY 1990, 4.5% more of the discretion-
ary budget (now 65.55%) goes into schools, with a current annual
value of $ 953 , 000.
That shift is not enough, however, to meet the needs of the
schools which have growing enrollments and rising fixed expenses,
especially in the Special Needs area. Similarly, demand is grow-
ing in every area of municipal government for mandated services.
The amount of streets to be maintained is increasing, the re-
quirement that the police respond to domestic disputes (209A
cases) is on the rise, the public library has the largest cir-
culation and use of the facilities that it has ever had, and the
number of elderly residents is continuously growing.
Significant reductions have been made over the past 5 years
in services, both school and municipal. Additional sources of
revenue have been sought. Together, the schools and the
municipal services of this community are seriously underfunded,
and responsible public officials on the School and Municipal
sides of government all agree on this shortfall. The choices are
few:
-Hope that an education reform bill with meaningful reform
- and appropriate funding is passed by the legislature and
signed by the Governor as soon as possible;
-Place before the voters of the Town a proposition 2 1/2
override to increase funding to minimum but acceptable
levels;
-Further reduce services to the residents of Reading to un-
acceptable levels, and in some instances in direct con-
tradiction to State and/or Federal mandates, and in every
case contrary to common sense.
REVENUE PROJECTIONS - Projected revenues for FY 1994 are little
changed from FY 1993 levels, except in two areas: property tax
receipts, and rubbish fee.
The property tax levy is projected to increase at the rate
permitted by the Proposition 2 1/2 laws that allow the total levy
to increase by 2 1/2 percent per year, plus an allowance for new
growth. For FY 1994 , this source of revenue is projected to in-
crease by approximately $ 620, 000. On especial disturbing trend
over the past 5 years since the State has begun disinvesting in
Local government, has been the growing reliance on the property
tax to fund local services including the schools. In 1990, 57.4%
of the local expenses (Except for water and sewer) came from the
property tax revenue. In 1994, that figure is over 68%. The to-
tal state aid available to Reading has dropped from $5. 7 million
dollars to $4. 3 million in that same 5 year time span.
To offset some of the loss of State Aid, the Town went to a
rubbish collection and disposal fee in 1992, and that fee is ex-
pected to increase from 1993 levels of $618, 000 to $971, 000 in FY
1994 in order to cover the costs of the RESCO "pass through" for
retrofitting the incinerator' s acid scrubbers. That will result
in an increase in the fee per household of approximately
$63/year.
All other sources of revenue are projected to decrease or
remain the same. Free cash and the sale of real estate monies
are diminished or spent. Other revenues are not increasing be-
cause of a still stagnant economy. The current balance in Free
Cash is $143 ,482 , and it is estimated that the $99,000 projected
to be used in the FY 1994 budget will be replenished in August.
Water fees are projected to increase approximately 5% to
cover reduced availability of water reserves (the budget projects
using $229,185 of water reserves, leaving a balance of $200, 000
for unforeseen needs) .
—fewer fees are projected to increase approximately 18% to
cover increased costs of the MWRA assessment for sewage treat-
ment, and to reflect the reduced amount of sewer reserves avail-
able to be appropriated (the budget proposes the use of $47,433
of sewer reserves, leaving a balance of $200, 000 for unforeseen
needs) .
PROPOSED EXPENDITURES - The FY 1994 budget as recommended by the
Town Manager represents a $1, 382,455 increase from the previous
fiscal year, or a 3 . 85 % increase. That increase is accounted
for in large part by increases in two major accounts the RESCO
pass through cost is projected to increase by $ 341, 000; and the
MWRA costs are projected to increase by $447, 500. Both of these
increases are not proposed to increase the property tax burden,
however, as they are both enterprise systems that establish the
rubbish collection and disposal system, and the sewer and water
systems on a self funded basis.
The following is an analysis of the major budget categories
and their changes from the FY 1993 budget as adopted.
Budget Account Proposed $ Change FY 93 % Change FY 93
FY 1994 to FY 94 to FY 94
--- Town Services
Accounting $ 92,795 $ 0 0
Comm. Devel. 138,327 - 5, 176 - 3.6%
Finance 619,288 + 10,089 + 1.7%
General Serv. 612,408 14,915 - 2 .4%
Human Serv. 271,164 + 2, 039 + .8%
Library 459,314 - 1,749 - .4%
Public Safety 3,849,266 58,767 - 1.5%
Public Works 2,751, 142 + 330,789 + 13 .7%
Bld. Maint. 325,696 - 6, 600 - 2.0%
Sal. inc. fund 85,773 + 85,773 0 %
Town Total 9,205, 173 + 341,483 + 3 .85%
School (Town) 14,571,263 + 148,736 + 1. 0%
School (Voke) 122,966 + 10, 101 + 8.9%
Debt 1,563,522 + 95,490 + 6.5%
Employee Benefits 4,557,037 + 257,028 + 6. 0%
State/Cnty Assess. 681,732 + 34,848 + 5.4%
Water Enterprise 1,776, 606 + 39,704 + 2. 3%
Sewer Enterprise 3 ,406,424 + 455,065 + 15.4%
Total $ 35,884,723 + 1, 382,455 + 3 .85
The following are the main changes proposed for FY 1994 by
Department:
Community Development - The focus of the Planning Division
of the Department is proposed to be shifted away from ad-
ministrative efforts and more towards Master Plan and other
implementation, especially in the area of land sales and
economic development. The Department of Public Works will
be asked to work with the Community Development Department
in certain administrative areas.
Finance - The following changes are proposed in the Depart-
ment of Finance:
slightly increase the funding for tax lien work which
results in improved collections;
fund the appraisal work for the Assessment division of the
department to enable the Town to defend against tax appeals;
- fund the actuarial study through the retirement part of
the employee benefits budget, rather than through the Fincom
budget.
- the personnel division will need additional funding for
medical expenses related to obligations to conduct medical
exams for new employees and in certain cases for active
employees.
General Services - There are fewer elections in FY 1994 than
in FY 1993, and therefore election costs will decrease. All
other aspects of the Department will remain the same.
Human Services - The department operations will remain the
same. The increase is related to funding the nurses posi-
tion.
Library - The Library budget shows a small decrease which is
entirely related to shifting postage funds to the Department
of General Services since the Library uses the postage meter
in Town Hall for most mailings. A high priority would be
additional funding for books.
Public Safety - This Department shows a decrease from FY
1993 . That is because in FY 1993 several single year mat-
ters were funded. These included a shortfall in the salary
budget for the Fire Department because of a change in the
Chief's position, and because of heavy injury related over-
time. It also included a one time upgrade of the computer
in the Police Headquarters. The budget includes increased
overtime for training of dispatchers. High priorities for
additional funding include two additional dispatchers and
additional fuel for police vehicles.
Public Works - The DPW budget is increased by about $330,000
in total. The budget is actually reduced for general
operations, but the estimated RESCO "pass through" cost is
increased by $3„41,000. The budget reflects the salary of a
new Director, the reclassification of the former Assistant
Director's position, and the shift of part of a clerk's time
from Community Development. It also reflects not filling a
position in the Parks/Forestry Division that is vacant be-
cause of Workers Comp. , and filling in that reduction with
seasonal employees.
Salary Adjustment Fund - A fund in the amount of $86,500, or
about 1. 5% of total Town salaries is proposed to be funded
and distributed once union contracts are settled. Town
employees have had no salary increases in 2 years, and many
have lost salary and/or benefits. During that same time
have had to absorb more of their health and life insurance
costs. A 1. 5% increase is minimal, but will at least start
to reverse that trend.
School - The School Department has requested an increase in
their budget of approximately $768, 000 above what was ap-
propriated by Town Meeting in FY 1993. The School Depart-
ment received an additional $363 , 000 in State funds for FY
93 which was available without appropriation. The proposed
budget reflects an increase of $148, 000 for FY 1994 from the
appropriated FY 1993 levels. In addition, $25, 000 of the FY
1993 appropriation was for architectural services, a one
time expenditure. The proposed school reform bills being
discussed on a State level will, if passed, have a sig-
nificant effect on the funding of Reading's schools, poten-
tially at the expense of other municipal services. This is
an unknown at this time, and the proposed budget is based on
no additional State funding for Schools.
Vocational School - The Vocational School assessment to
<Reading reflects an increase of over $10 , 000 from last
year's level. This is because the same number of Vocational
School students from Reading constitutes a greater percent-
age of the declining enrollment of the Vocational School.
The Vocational School budget is level funded from FY 1993 ,
even though the enrollment and several key areas of expendi-
ture have declined substantially.
Debt Service - The debt service currently committed by the
Town reflects an increase of $95,000.
Employee Benefits - Increases in pensions, health insurance,
and social security/medicare account for an increase of
$257,000.
State/County Assessment - These assessments are projected to
go up 2 1/2 % from last year's actual expense after adjust-
ment. This reflects a 5. 4% increase from last year' s es-
timate.
Water - The Water Division budget will increase by 2 . 3%, but
since there is less money available in the reserve than in
FY 1993 to offset part of the rate, rates are likely to in-
crease by 5. 6%
Sewer - Sewer costs will increase by $455, 000, all of which
is attributable to the estimated increase in MWRA expenses
related to the clean-up of Boston Harbor. There is one new
program proposed, which is the Household Hazardous Waste
Collection program. This program was run last year with an
MWRA one time grant, and was very well utilized by Reading
Residents. The purpose of the program is to give residents
an alternative to disposing of household hazardous wastes on
the ground, in the rubbish, or in the sewers (all of which
are illegal disposal methods) .
While it appears unlikely that such a program will be pos-
sible, the following are proposed priorities for expenditures in
the Municipal government if additional funding becomes available:
Program cost cum.cost
1) Fire Dept. Train. 2 ,500 2,500
2) Pub. Safe.Disp. (inc. Ben. ) 24,265 26,765
3) Library books 15, 000 41, 765
4) Reclassification Salary
adjustments 10, 000 51,765
5) 2nd Pub.Safe.Disp. 24,265 76, 030
6) Add.veh. fuel-Police 5, 000 81, 030
ATTACHMENTS - Attached are the following items related to this
budget presentation:
- FY 1994 Budget Schedule
- Town of Reading, Massachusetts, Revenues and other
Resources.
- Pages 1 through 8 of Town of Reading Budget Summary
- School Special Revenue Funds (Revolving Accounts) year en-
ding June 30, 1992
Other Special Revenue Funds (Revolving Accounts) year en-
ding June 30, 1992
List of encumbrances
- 5 Year history of budget reductions - FY 1990-FY 1994,
R ctfuil S mit,�ted
P ter I. Hechenbleikner
Town Manager
2-11-93
FY94 BUDGET SCHEDULE
Jan. 26 Tuesday BOS Budget
Jan. 27 Wednesday FinCom w/School
Feb. 9 Tuesday BOS Final Budget
Feb. 11 Thursday T. Mgr. Budget Hearing
Budget to FinCom
Feb. 16 Tuesday Warrant Closes ATM
Feb. 17 Wednesday FinCom Budget Session - School
22 Monday is School
24 Wednesday VIAcc/Fin/Lib/H. Serv.
Mar. 1 Monday IfCom. Dev/Fire
3 Wednesday Public Works
8 Monday Public Works/W&S
10 Wednesday Police, Animal Control,
Gen. P. Safety/Gen. Serv.
15 Monday Articles/Cap. Imp. Program
17 Wednesday Finish
18 Thursday All Material to Town Mgr.
Office for printing
Mar. 26 Friday Budget available to T. Meeting
Mar. 27 Saturday T. Meetings Budget Preview
Apr. 12 Monday 1st Session of T. M
15'" Thursday 2nd n
20 Tuesday 3rd
22 Thursday 4th "
26 Monday Budget Session T.M.
29 Thursday
i
I
Town of Reading, Massachusetts
Revenues and Other Resources
Actual Budget
-- (Budget Basis) (Revised) Projected
FY - 1992 FY - 1993 FY - 1994
Property taxes:
Total tax levy 20,689,604 21,332,832
Less: Provision for abatements
and exemptions (377,663) (400,000)
19,141,031 20,311,941 20,932,832
Local revenues from sources other
than property taxes:
Motor vehicle excise 1,356,823 1,350,000 1,350,000
Penalties and interest on taxes 160,827 160,000 160,000
Payments in lieu of taxes 72,666 65,000 65,000
Payment in lieu of taxes- elect 69,502 75,000 75,000
Urban redevelopment excise 81,014 80,000 80,000
Charges for services 479,910 480,000 480,000
Licenses and permits 58,220 55,000 55,000
Special assessments 28,465 15,000 15,000
Fines 117,617 115,000 115,000
Interest earnings 528,093 400,000 400,000
Trash fee 362,258 618,334 971,094
3,315,395 3,413,334 3,766,094
Intergovernmental revenue:
State aid 5,024,961 5,024,961
Less: State aid - offset items (677,714) (677,714)
4,451,371 4,347,247 4,347,247
Operating transfers / available funds:
Cemetery perpetual care 77,000 77,000 77,000
Cemetery sale of lots 53,270 43,073 39,995
Wetland protection filing fees 3,000 2,492 1 ,500
Earnings distributions - electric 1,250,000 1 ,400,000 1,400,000
Abatement surplus 65,000 38,000 38,000
Certified "free cash" 800,200 176,207 99,025
Sale of real estate (special act) 484,000 4,199
Sale of real estate fund 82,000 514
Other 153,719
2,968,189 1,741,485 1,655,520
29,875,986 29,814,007 30,701 ,693
5 YEAR HISTORY OF BUDGET REDUCTIONS - FY 1990- FY 1994
TOWN OF READING, MASSACHUSETTS
Maior changes
- More cost accounting to enterprise funds, resulting in
some shift of expenses from general government expense to
Water and/or Sewer expenses.
- All municipal fees have been reviewed and increased.
- A rubbish fee has been instituted.
- The school/municipal agreement has shifted business serv-
ices (and potentially building maintenance services) to the
Town.
-An early retirement incentive funded from available funds
created an initial $98, 000 per year salary savings in the
School Department.
-There have been no salary increases for any municipal
employee for 2 years to date.
Accounting Department — Took on a major part of the School busi-
ness function with slight increase in staff.
Community Development Department Total staff reduced 23 .8% ;
reduction in hours the office is open to the public; reduc-
tion of hours for the plumbing/gas and wiring inspectors;
trial of regionalization of inspection services.
Finance Department Slight increase in staff; new respon-
sibilities for personnel, workers compensation administra-
tion, unemployment administration for Town and Schools; all
revaluation done in house saving triennial cost of
$180, 000; reduced clerical staff; took on quarterly tax
billing to improve cash flow; took on rubbish billing to
increase revenue; eliminated capital expenses in Data
Processing.
Department of General Services - Eliminated personnel ad-
ministrator position; reduced elections expenses ; con-
solidated sealer of weights and measures with health inspec-
tion; eliminated receptionist position with installation of
new phone system; reduced cost of p&c insurance through
careful management and bidding; reduced total staff by
23.4%.
Human Services IDepartment - Reduced/eliminated nurse position,
consolidated sealer of weights and measures with health in-
spection, reduced health inspection to bare minimum, reduced
available vane services for senior citizens (since
restored) , reduced the time available of the Veterans Agent,
established a Recreation revolving fund which makes recrea-
tion programs almost self supporting, placed the shopping
assistance program on a donation supported program, reduced
staff 10.4%.
Library - Eliminated Friday evening hours of operation;
eliminated 9 - 10 am hours of operation; reduced total hours
by 13 . 9%; reduced purchase of materials 19% ; eliminated
adult programs; eliminated children' s programs, eliminated
publications ; eliminated cultural trips ; eliminated fines
and overdue notices; eliminated support for AV equipment;
'eliminated part of custodial help; closed card catalogue;
reduced staff by 13.7%.
Town of Reading, Massachusetts
Enterprise Funds
Revenues and Other Resources
Month Ending January 31: 1993
Variance
Favorable % Actual to
Sudget Actual jUn#ayoYableBudgg
..................................... . .. .... ...... .
......................................... .......... ... . .
................. :.. ater::fund:..:
S S S
Charges for Services 1,185,901 666,069 (519,832) 56.17%
Earnings on Investments 20,000 (20,000) 0.00%
Special Assessments 0
Intergovernmental 54,923 54,923
Other 0
S S S
1,205,901 720,992 (484 909) 59,79%
..................... _.. .-..
..................... ..
.........._ ---
--- -.-
- ;::Sewer::Fund
S S S
Charges for Services 2,824,359 1,381,514 (1,442,845) 48.91%
Earnings on Investments 10,000 (10,000) 0.00%
Special Assessments 4,000 3,967 (33) 99.18%
Conection Fee 0
S S S --
2,838 359 1,-,385,481 (1,452,878) 48.81%