HomeMy WebLinkAbout2010-01-09 Board of Selectmen PacketOverview for Board of Selectmen - FYI 1 Budgets
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Jan 16th 8:30am
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Budget Overview
Town Manager
Community Services
Police
Dispatch
Fire
Accounting
Finance/Board of Assessors
Public Works
Library/Library Trustees
Benefits/Capital/Debt
Budget Summary
2
TO: Board of Selectmen
From: Peter 1'. Hechenbleikner, Town Manager
Date: Friday, January 08, 2010
Re: FY 2011 Budget
Guiding Principles
• Avoid Gimmicks;
• Maintain necessary levels of Public Safety and Public Health;
• Maintain necessary levels of local services to assist those in need during
difficult economic times;
• Retain the ability to take advantage of opportunities,
• Retain the Town's strong financial capability;
• Maintain the Town's ability to emerge from the current economic
circumstances in a strong position (Economic Development);
• Understand and respect the impact of local government decisions
regarding increasing costs on our residents and taxpayers;
• Explore short and long range efficiencies, regional opportunities,
organizational changes, and outsourcing of services;
• Determine what things we are currently doing that don't add value to the
community, and what changes (state law) need to be made to avoid doing
them;
• Request "early retirement" legislation that the Town can tailor to its needs.
Common Assumptions.
Capital and Debt Service will.remain at 5% of the budget;
• 0% increases in salaries from 6-30-10 levels for FY 2011
Fees/Revenues
Generally we would not recommend major changes in fees. to address the budget
shortfalls, but there are several areas that we could consider:
• Smoke Detector Fees - ours are very low;
• Underground Storage Tank registration fees - ours are very low;
• Site plan waiver fee - new;
• Broader use of re-inspection fees for more than the initial inspection and
one re-inspection;
• Meals Tax
• Consider un-bundling the Community Access fee
o Commuter parking - our fees are very low
o Compost center
• Page 1
3
Town of Reading: Financial Forecast
as of December 3, 2009
FY10 FY11
FY12
FY13
Projected revenues ($000s)
69,192
68,894
70,008
71,408
annual change
-0.4%
1.6%
2.0%
Accommodated Costs* $
24,747 $
25,252 $
26,813 $
28,422
2.0%
6.2%
6.0%
*Benefits, Capital, Debt, Energy, SPED out of district, Voke, Insurance, etc..
.r i
'iA1 xi:
; ,
.s .4
3C.. rF 3
Left for wages & expenses $
44,445 $
43,642 $
43,195 $
42,986
Schools & Facs. 70%; Town 30%
-1.8%
-1.0%
-0.5%
Wages/expenses +0%
44,573
44,573
44,573
44,573
Annual Surplus(Deficit)'
(128)
(931)
(1,378)
(1,587)
used free cash in FY10
Option - cut expenses & wages
(layoffs?)
Target budget
44,573
43,642
43,195
42,986
Annual cost reductions
(931)
(447)
(209)
-2.1%
-1.0%
-0.5%
Steep cuts in FYI 1; additional cuts for two more years
Option - use reserves
Reserves Used $ 931 $ 11378 $ 1,587
Reserves Left (min $3.5mil) $ 6,840 $ 5,909 $ 4,531 $ 2,944
Reserves at minimum in two years; 6% cuts needed if FY13 to maintain minimum reserves
of June 30, 2009 the Town of Reading has $6.8 million in available reserves. This
d is well within the FINCOM guidelines of a minimum of 5% (or $3.5 million) at all
es. Note that the reasons for such a minimum include unpredictable mid-year
senses (such as snow & ice removal) and/or unforeseen drops in revenue (such as
rtfalls in state or federal aid).
.erefore as much as $3+ million in reserves could be available to help the general fund
dget during these difficult economic times. The trick is that you can only use a dollar
reserves to pay for a dollar of recurring costs for one year.. If we knew when the
Dnomy would rebound (especially state aid), then we would know how long we needed
rely upon our own reserves. History suggests that period of time will be longer than
=e years.
;uming a zero percent change in wages and expenses for the town & school in FYI 1,
still are faced with about a $1 million shortfall. Assuming a second year of zero
nges, we would need an additional $1.4 million in FY 12 to balance the budget.
-refore in three years - and at difficult zero percent budgets - we would draw down
,rves to below the 5% FINCOM minimum levels, leaving less options available for
next few years.
4
wages
0.00%,
F 0.00%
Town of Reading
expenses
0.00%
0.00%
Budget Summary
One Year
One Year
One Year
118110 3:45 PM
Projected
Changes
Projected
Changes
Projected
Changes
No.
FY - 2010
FY - 2010
FY - 2011
FY - 2011
FY - 2012
FY - 2012
avenues
A General Fund Revenues
$ 72,388,015
1.0%
$72,140,221
-0.3% $73,253,502
1.5%
Total Property Taxes
Al
49,542,619
2.2%
51,096,967
3.1%
52,572,225
2.9%
.
A2 Total Other Local Revenues
5,809,950
-10.9%
5,398,000
-7.1%
5,398,000
0.0%
A3 Total Intergov't Revenues
13,482,109
-2.6%
12,226,594
-9.3%
11,889,617
-2.8%
A4 Total Transfers & Available
3,553,337
26.3%
3,418,660
-3.8%
3,393,660
-0.7%
Ear-marked revenues
3,196,475
-1.4%
(3,245,683)
1.5%
3,245,683
0.0%
Debt Exclusion
(2,108,170)
-24.2%
(2,086,657)
-1.0%
(2,086,657)
0.0%
MSBA
(1,088,305
135.5%
1,159,026
6.5%
1
_ 1,159,026
0.0%
A98 Revenues before CashlSav.
$ 69,191,540
1.2%
$68,894,538
-0.4%
$70,007,819
1.6%
A5 Free Cash
223,805
-100.0%
0
0
0.0%
A6 Savings
0
-100.0%
0
0.0%
0
0.0%
A99 Net Available Revenues
$ 69,415,345
0.7%
$68,894,538
-0.8%
$70,007,819
1.6%
5% for debt + capital
3,459,577
3,444,727
3,500,391
CCOn1nf90 a ed Osts
B Benefits
10,951,082
1.1%
11,642,434
6.3%
12,421,472
6.7%
C Capital
1,155,725
77.6%
845,686
-26.8%
1,031,512
22.0%
D Debt
2,519,152
-3.7%
2,918,776
15.9%
2,796,607
-4.2%
E Energy
2,472,121
-1.7%
2,402;023
. -2.8%
2,522,124
5.0%
F Financial
620,000
-32.2%
611,000
-1.5%
627,800
2.7%
G Education - Out of district
3,866,848
27.2%
3,747,751
-3.1%
4,143,439
10.6%
H Education - Vocational
360,100
-15.1%
309,855 -14.0%
325,348
5.0%
J Miscellaneous
2,768,631
2.3%
.2,852,771
3.0%
3,012,229
5.6%
K Community Priorities
28,172
-22.0%
125,000
0
L1 Annual Accommodated Costs
$ 24,741,831
4.2%
$25,455,295 2.9%
$26,880,530
5.60%
M1 Extra Capital
0
-100.0%
0 -100.0%
0
-100.0%
M2 Stabilization Fund
0
-100.0%
0 -100.0%
0
-100.0%
12 Net Accommodated Costs
$ 24,741,831
1.2%
$25,455,295 2.9%
$26,880,530
5.6%
Operating Costs
OC1
Municipal Government
13,778,012
13,778,012 0.00%
13,778,012
0.00%
OC
School & Bldgs
30,807,044
30,807,044 0.00%
30,807,044.
0.00%
OC
School, Town, Buildings
$ 44,585,056
$44,585,056 0.00%
$44,585,056
0.00%
Municipal Government
30.90%
30.90%
30.90%
School & Bldgs
69.10%
69.10%
69.10%
TOTAL EXPENSES (L2+OC4)
$ 69,326,887
$70,040,351 1.0%
$71,465,586
Surplus/(Deficit) • $ 88,458 $ (1,145,813) ~ t'!,451,1nf)
A
Town of Reading
Revenues - Details
One Year
One Year
One Year
118110 3:45 PM
Projected
Changes
Projected.
Changes
Projected
Changes
No.
FY - 2010
FY - 2010
FY - 2011
FY - 2011
FY - 2012
FY - 2012
Property Taxes
Tax levy (within levy limit)
47,519,656
3.7%
49,274,826
3.7%
50,762,946
3.0%
New Growth
553,345
-0.5%
250,000,
-54.8%
250,000
0.0%
Tax levy (debt exclusion)
2,108,170
-24.2%
2,086,657
-1.0%
2,086,657
0.0%
Abatements and exemptions
638,552)
-6.3%
(514,516
-19.4%
527,379
2.5%
Al Total Property Taxes
E49!,542,619
2.2%
51,096,967
3.1%
52,572,225
2.9%
Other Local Revenues
Motor Vehicle Excise
2,500,000
-12.3%
2,300,000
-8.0%
21300,000
0.0%
Meals Tax
Penalties/interest on taxes
174,300
5.0%
175,000
0.4%
175,000
0.0%
Payments in lieu of taxes
289,800
5.0%
290,000
0.1%
.290,000
0.0%
Charges for services
1,554,000
5.0%
1,550,000
-0.3%
1,550,000
0.0%
Licenses & permits
131,200
5.0%
130,000
-0.9%
130,000
0.0%
Special Assessments
3,150
5.0%
3,000
-4.8%
3,000
0.0%
Fines
157,500
5.0%
150,000
-4.8%
150,000
0.0%
Interest Earnings
600,000
-43.9%
400,000
-33.3%
400,000
0.0%
Medicaid Reimbursement
400,000
0.0%
400,000
0.0%
400,000
0.0%
Other
A2 Total Other Local Revenues
5,809,950
-10.9%
5,398,000
-7.1%
5,398,000
0.0%
Intergovernmental Revenue
State Aid
12,177,581
-9.0%
11,427,581
-6.2%
11,427,581
0.0%
Federal ARRA
842,443
336,977
-60.0%
0
-100.0%
MSBA
462,085
0.0%
462,036
0.0%
462,036
0.0%
A3 Total Intergov't Revenues
131482,109
-2.6%
12,226,594
-9.3%
11,889,617
-2.8%
Operating Transfers and Available F
unds
Cemetery sale of lots
25,000
-33,6%
25,000
0.0%
25,000
0.0%
Sale of real estate funds
325,000
-7.1%
300,000
-7.7%
275,000
-8.3%
Reading Ice Arena Authority
-100.0%
60,000
100.0%
60,000
0.0%
MSBA payments
626,220
100.0%
696,990
11.3%
696,990
0.0%
RMLD earnings distribution
2,186,670
1.5%
2,186,670
0.0%
2,186,670
0.0%
Overlay surplus
390,447
. 157.4%
150,000
-61.6%
150,000
0.0%
A4 Total Transfers & Available
3,553,337
26.3%
3,418,660
-3.8%
3,393,660
-0.7%
Stabilization Fund 0
223,805 0
A5 Free Cash & Savings 77~:~
TOTAL REVENUES 72,611,820 0.58% 72,140,221 -0.65% 73,253,502 1.54%
6
Town of Reading
A000m Costs - Summary
One Year
One Year
One Year
118110 3:45 PM
Projected Changes
Projected Changes
Projected C
hanges
No.
FY - 2010 FY - 2010
FY - 2011 FY - 2011
FY - 2012 FY -2012
B Benefits
10,951,082
1.1%
11,642,434
6.3%
12,421,472
6.7%
C Capital
1,080,725
66.1%
845,686
-21..7%
1,031,512
22.0%
D Debt (net - tax levy)
2,519,152
-3.7%
2,918,776
15.9%
2,796,607
-4.2%
E Energy
2,472,121
-1.7%
2,402,023
-2.8%
2,522,124
5.0%
F Financial
620,000
-32.2%
611,000
-1.5%
627,800
2.7%
G Education - Out of district
3,866,848
27.2%
3,747,751
-3.1%
4,143,439
10.6%
H Education - Vocational
360,100
-15.1%
309,855
-14.0%
325,348
5.0%
J Miscellaneous
2,768,631
2.3%
2,852,771
3.0%
3,012,229
5.6%
K Community Priorities
$ 28,172
-22.0%
$ 125,000
343.7%
$ -
0.0%
TOTAL Accommodated COSTS
$ 24,666,831
3.9%
$25,455,295
3.2%
$26,880,530
5.6%
JA commodaatedr oss - etai
B Accommodated Costs - Benefits
131 Group Health / Life Ins.
7,225,000
-0.4%
7,560,000
4.6%
8,164,800
8.0%
OPEB
0
0.0%
25,000
100.0%
0
100.0%
62 Workers Compensation
246,050
-5.0%
300,353.
22.1%
315,370
5.0%
63 Police / Fire Indemnification
55,000
10.0%
57,750
5.0%
60,638
5.0%
64 Contributory Retirement
2,731,532
3.0%
2,893,456
5.9%
3,022,986
4.5%
65 Non-Contrib. Retirement
73,500
-4.9%
73,500
0.0%
73,500
0.0%
B6 Medicare I Social Security
565,000
15.0%
607,375
7.5%
652,928
7.5%
67 Unemployment Benefits
55,000
10.0%
125,000
127.3%
131,250
5.0%
B99 Total Benefits
$10,951,082
1.1%
$11,642,434
6.39/6
$12,421,472
6.7%
C Accommodated Costs - Capital
C99 Total Capital
$ 1,080,725
66.1%
$ 845,686
-21.7%
$ 1,031,512
22.0%
D Accommodated Costs,.- Debt (net i
5,765,113
vote th
is line
Debt Service - Principal
D1
3,720,000
-0.9%
4,165,000
12.0%
4,185,000
0.5%
.
D2 Debt Service - Interest
2,045,113
-3.6%
2,014,003
-1.5%
1,867,421
-7.3%
D3 Excluded debt
(2,783,876)
-0.5%
(2,798,191)
0.5%
(2,793,778)
-0.2%
D4 MSBA reimbursements
(462,085)
0.0%
(462,036)
0.0%
(462,036)
0.0%
D5 adjustments excluded premium
D99 Total Included Debt
$ 2,519,152
-17%
$ 2,918,776
15.9%
$ 2,796,607
-4.2%
internal transfer from Energy Savings to pay debt service
Available for Cash Capital (C99) $ 940,425
C+E Net included debt + capital 5% of ne 3,459,577
$ 319,730 $ 3L/,Ito
1,$ 845,686 $ 1,031,512
37444, 727 3,500,391
Town of Reading
l
Accom Costs - Detail_
One Year
One Year
One Year
118110 3:45 PM
Projected
Changes
Projected
Changes
Projected
Changes
No.
FY - 2010
FY - 2010
FY - 2011
FY - 2011
FY - 2012
FY - 2012
E Accommodated Costs - Energy
E1 Street Lighting
230,000
1.5%
241,500
5.0%
253,575
5.0%
E2 Heating of Buildings-Town
147,798
2.3%
141,000
-4.6%
148,050
5.0%
E3 Heating of Buildings-Schools
788,870
-18.0%
760,000
-3.7%
798,000
5.0%
E4 Utilities-Town
198,967
15.0%
201,000
1.0%
211,050
5.0%
E5 Utilities-Schools
895,696.
12.1%
837,193
-6.5%
879,053
5.0%
E6 Fuel - vehicles (in DPW budget)
210,790
0.0%
221,330
5.0%
232,396
5.0%
E99 Total Energy
$ 2,472,121
-1.7%
$ 2,402,023
-2.8%
$ 2,522,124
5.0%
F Accommodated Costs - Financial
F1 Casualty Insurance
320,000
-9.6%
336,000
5.0%
352,800
5.0%
F2 Veteran's Assistance
150,000
50.0%
125,000
-16.7%
125,000
0.0%
F3 FINCOM Reserve Fund
150,000
36.4%
150,000
0.0%
150,000
0.0%
14 Stabilization Fund
F99 Total Financial
$ 620,000
-32.2%
$ 611,000
-1.5%
$ 627,800
2.7%
G Accommodated Costs - Education Out of district
G1 Out of district SPED transportation
915,000
-1.5%
895,000
-2.2%
939,750
5.0%
G2 Out of district SPED tuition
4,349,648
0:9%
3,894,751
-10.5%
4,089,489
5.0%
G3 Out of district SPED rev, offsets
(885,273)
(709,292)
-19.9%
(885,800)
24.9%
G4 Out of district SPED carry forward
(341,365)
G5 ARRA IDEA Funds
(171,162)
(332,708)
G99 Total Education - Out of distr.
$ 3,866,848
27.2%
$ 3,747,751
-3.1%
$ 4,143,439
10.6%
H Accommodated Costs - Education Vocational School
H1 Vocational School Assessments - N.E.
295,100
-25.1%
309,855
5.0%
325,348
5.0%
H2 Vocational School Assessments - M.
65,000
116.7%
0
-100.0%
0
H99 Total Education - Voke
$ 360,100
-15.1%
$ 309,855
-14.0%
$ 325,348
5.0%
J Accommodated Costs. Miscellaneous
J1 Rubbish Collection / Disposal
1,524,627
3.8%
1,560,770
2.4%
1,677,828
7.5%
J2 Snow and Ice Control
500,000
11.1%
525,000
5.0%
550,000
4.8%
J3 State Assessments
557,009
-6.7%
580,006
4.1%
597,406
3.0%
Cemetery
186,995
-1.9%
186,995
0.0%
186,995
0.0%
J4 Salaries and Wages
148,226
-2.4%
148,226
0.0%
148,226
0.0%
J5 Expenses
38,769
0.0%
38,769
0.0%
38,769
0.0%
J99 Total Miscellaneous
$ 21768,631
2.3%
$ 2,852,771
3:0%
$ 3,012,229
5.6%
FY10
FYI 1(1)
FYI 1(2)
Change(2)
Town Mgr
TOT wages
$
209,845
$
214,075
$
210,746
$
901
TOT exp
$
474,000
$
472,000
$
472,000
$
(2,000)
TOTAL
$
683,845
$
686,075
$
682,746
$
(1,099)
Comm Svc
TOT wages
$
798,530
$
896,807
$
871,087
$
72,557
TOT exp
$
239,275
$
240,485
$
240,485
$
1,210
TOTAL
$
1,037,805
$
1,137,292
$
1,111,572
$
73,767
Accounting
TOT wages
$
155,770
$
158,864
$
155,770
$
-
TOT exp
$
1,550
$
1,550
$
1,550
$
-
TOTAL
$
157,320
$
160,414.
$
157,320
$
-
Finance
TOT wages
$
1,125,155
$
1,160,359
$
1,137,410
$
12,255
TOT exp
$
517,300
$
581,300
$
503,300
$
(14,000)
TOTAL
$
1,642,455
$
1,741,659
$
1,640,710
$
(1,745)
FINC Reserves
$
150,000
$
150,000
$
150,000
Accomodated
Public Safety
Police wages
$
3,508,136
$
3,541,722
$
3,508,136
$
-
Police exp
$
208,285
$
208,285
$
208,285
$
-
TOT Police
$
3,716,421
$
3,750,007
$
3,716,421
$
-
Disp wages
$
405,849
$
413,589
$
405,849
$
-
Disp exp
$
41,639
$
41,639
$
41,639
$
-
TOT Dispatch
$
447,488
$
455,228
$
447,488
$ .
- .
Fire wages
$
3,432,975
$
3,482,746
$
3,432,975
$
-
Fire exp
$
103,930
$
103,930
$
103,930
$
-
TOT Fire
$
3,536,905
$
3,586,676
$
3,536,905
$
-
DPW
DPW wages
$
2,336,104
$
2,394,834
$
2,351,314
$
15,210
DPW exp
$
708,795
$
786,061
$
719,335
$
10,540
TOT DPW
$
3,044,899
$
3,180,895
$
3,070,649
$
25,750
Snow & Ice
$
500,000
$
525,000
$
525,000
$
25,000
St Lighting
$
230,000
$
241,500
$
241,500
$
11,500
Rubbish
$
1,524,627
$
1,560,770
$
1,560,770
$
36,143
TOT DPW(2)
$
2,254,627
$
2,327,270
$
2,327,270
$
72,643
Accomodated
Library
Lib wages
$
960,861
$
980,082
$
960,861
$
-
Lib exp
$
259,337
$
259,337
$
259,337
$
-
TOT Lib
$
1,220,198
$
1,239,419
$
1,220,198
$
-
TOTAL wages
$
12,933,225
$
13,243,078
$
13,034,148
$
1001923
TOTAL expenses
$
4,958,738
$
5,171,857
$
5,027,131
$
68,393
TOTAL
$
17,891,963
$
18,414,935
$
18,061,279
$
169,316
$
72,643
Accomodated
$
96,673
Operating
over Zero
9
Town Manager
FY11 Budget
A level funded FY 11 budget has been submitted as directed.
To implement the guidelines of a level-funded budget will require the following:
Town Manager salary - the salary shows a slight increase because the FY
2010 salary established by the Board of Selectmen was for a 2% increase on
7-1-09, and a 2% increase on 1-1-10. Therefore the FY 2011 salary is level
funded from the rate. in effect on 1-1-10
Professional development - the budget as proposed eliminates the funds put
into the budget a couple of years ago for Town funding of the annual ICMA
conference
Property and Casualty Insurance. This is level funded from FY 2010,
assuming that there is no increase in coverage. The 0% increase is a result
of contracting with MIIA last year for a 2 year contract. We do not anticipate
adding buildings or vehicles, and. therefore a 0% increase should be
adequate.
10
Community Services
FY11 Budget Narrative
A level funded Community Services budget will necessitate staff reductions that
will result in a decreased level of services provided. The Community Services
Department has been directed to develop a customer service action plan that
enhances the level of service we currently provide. The plan to enhance
services would suffer, and customer service would be further diminished.
The reductions are a result of a zero balance in the building permit revolving fund
which had been used in the past to fund two positions: (1) the Permits and
Licensing Coordinator; and (2) Staff Planner. Without this supplemental funding
source, both of these positions would be eliminated as of June 30, 2010. The
amount of the reduction is $79,028.
Background:
Eliminating funding for these key positions is required due to the budget and
structure of the Community Services Department. The Community Services
Department budget is mostly salary. When the discrete service related
expenses provided by Health, Elder/Human Services and Veterans (many of
which are reimbursed by the State) are separated out, the budget is only 2%
expenses, and a reduction of this scale must come from salaries.
Impacts Staff Reductions to the Community Services Department
Staff support to several boards and commissions will be reduced. This
includes: the Community Planning and Development Commission (CPDC);
Economic Development Committee (EDC); the West Street. Historic District;
and the Historical Commission. The areas impacted include: Site Plan
Review; Zoning Updates; Downtown Revitalization; Business Retention,
Attraction and Development; Historical Review of Proposed Improvements in
the West Street Neighborhood; and Historic Preservation.
To the extent possible, a portion of the board and commission workload
would shift to the Town Planner. The vast majority of the work could not be
done because the Town Planner also manages the Community Services
Department comprised of 6 divisions (planning;, inspections; elder/human
services; health; conservation; and veterans services).
The more advanced planning work such as 40R, rezoning, affordable
housing and economic development could not be accomplished by the Town
Planner. Administrative work related to these boards will shift to the Town
Planner including: posting meeting notices; scheduling public forums; taking
minutes; assembling packets; following up on inquiries and general planning
matters; tracking progress on various projects; providing updates to the
website; and many other staff level functions.
The Town would be taking a step backwards without a Permits and Licensing
Coordinator. The inspections division was cut in the FY10 Budget by one full
time person (Assistant Building Inspector) which has placed more demands
on the Building Inspector and the Permits and Licensing Coordinator.
11
The inquiries from the public would not be managed properly without the
Permits and Licensing Coordinator. A single point of contact has proved
invaluable when assisting customers with permitting and insuring that all
divisions are included in reviews related to permitting. This is a very time
consuming, concierge type service that is provided to the public, that is
essential to providing good customer service. People at the counter would
be lined up for an extensive amount of time, and in some cases, could be
asked to come back another day or schedule time with the building inspector.
Impacts to Reassigning this work:
Some of the duties can be reassigned. The Building Inspector greatly depends
on the Permits and Licensing Coordinator to process permits in a timely manner.
The Town Planner relies heavily on the Staff Planner to coordinate and follow up
on numerous planning related activities. The capacity of the Building Inspector
and the Town Planner to pick up these duties is diminished by an already
overextended workload. The loss of the positions will significantly impact the
following areas of our operation:
Customer Service - would have a serious negative impact as the level of
service would be significantly reduced both in.planning and inspectional
services; yielding an.inability to provide exemplary customer service.
Inspectional Services - would be affected and delayed as follows:
o Responding to inquiries; reviewing plans; assisting customers;
issuing building permits; performing inspections; and issuing
occupancy permits
o Plan review and coordination under the current system of
Development Team Review and within the Divisions of Community
Services Department
o Responding to complaints, violations, and other code enforcement
efforts
Town Boards/Commissions - existing staff support will. be greatly
reduced/eliminated
Planningg - Day to day staff level planning would be prioritized and more
advanced planning work would be placed on the back burner
12
Police Department
FY11 Budget
Background:
The Reading Police Department is personnel driven. The budget for the agency is
94% personnel and 6% expenses. The Police Department currently is budgeted for
40 sworn personnel, 3 civilian office employees, 1 civilian part-time Animal Control
Officer and part-time Parking Enforcement Officer.
To implement the guidelines of a level funded budget, we will assume that our
contract negotiations are settled with a zero increase and no step raises. That being
the assumption the Police Department would be able to function with current
staffing. Any increases in salaries would require a review of our staffing levels and
any significant adjustments would require a reduction in staff. With anticipated
losses of some staff to serve our country beginning this calendar year further
reductions would be absorbed through potentially increased overtime expenses.
Adiustments:
For FY11, the Police personnel expense lines have been adjusted to more
accurately reflect expected spending. The assumptions in the employee line items
are assuming no employee turnover and wage levels at the end of FY10. The Police
Department proposed budget will staff at the same levels as FY10. The only
changes are adjustments within the existing budget in order to accurately reflect use.
The educational incentive is fully funded in this budget as the long-term funding for
the program and the cost to the community is still uncertain and aspects of. the
educational incentive program are currently being negotiated with the Police Unions.
The Department no longer receives State Community Policing grant funds of
$46,000 and has seen a 15% reduction in Highway Safety grant program funding
this year. This directly, impacts the School Resource Officer, Citizen Police
Academy, RAD program, traffic enforcement, drug investigations, and other highly
visible, pro-active, community based police efforts. In addition, about $20,000 in
equipment was purchased through this grant annually. This included maintenance
on our cruiser based defibrillators which will need to be maintained from within our
existing budget as well our R911 system which will not be budgeted. We are
trimming training and equipment purchases with the knowledge of the declining
effectiveness this imposes on our department.
Of course, we continue to explore grant funding opportunities and make use of
regional partnerships like BAPERN (communications) and NEMLEC (training, rapid
response team, SWAT) to reduce our costs and expand our service provision
whenever possible.
13
Dispatch
FY11 Budget
Background:
Dispatch is primarily personnel driven. The budget for the agency is 91 % personnel
and 9% expenses. Dispatch currently is staffed with 8 unionized civilian Dispatch
personnel and 1 civilian Head Dispatcher who oversees the administration of the
Dispatch center.
To implement the guidelines of a level funded budget, we will assume that our
contract negotiations are settled with a zero increase and no step raises. That being
the assumption. Dispatch would be able to function with current staffing. Any
increases in salaries would require a review of our staffing levels and any significant
adjustments would require a reduction in staff.
Adjustments:
The Dispatch budget is mostly unchanged. We have experienced a very stable year
in employment and as of July 2009 all our Dispatchers have now completed a five
week academy training program funded in part through E911 grants.
There have been some adjustments in the Expense line items to better reflect actual
intended spending. The biggest impact in the coming year will be the loss of
Community Policing funds which paid for annual maintenance on the R911 system.
This server based call-out system is about 7 years old and may need to be upgraded
or replaced in the near future. The annual maintenance cost cannot be absorbed in
the level funded budget.
We continue to work closely with the E911 Department which provides training and
support grant programs. The support grant is currently covering $40,000 of Dispatch
salaries (about 10% of the total).
We are also actively involved in a grant funded study to explore the feasibility of
regionalizing our Dispatch services.
14
Fire and Emergency Management
FYI 1 Budget
A level funded FY 11 budget has been submitted as directed. To implement a
level funded budget will require reductions in the Fire Department's budget and
will result in a reduction in the level of services we provide. The reductions are
due to contractual salary increases that will begin on June 30, 2010. The amount
of the reduction is $49,770.
To implement the guidelines of a level-funded budget, we will focus all resources
into providing staffing for emergency response. To achieve that goal will require
the following:
Eliminate one Firefighter's position.
Assign the Fire Prevention Officer to a Shift to cover a long term illness
Scale back maintenance on the municipal fire alarm system.
Impacts to Reducing the Department by One Firefighter's Position:
A reduction in the number of Firefighter positions will:
Increase staffing costs (overtime) and will eliminate our ability to manage
overtime expenses due to long term absences.
Require the Fire Prevention Officer to be assigned to a Group.
Impacts to Reassigning the Fire Prevention Position:
Assigning the Fire Prevention Officer to a Group will result in some overtime
savings. However, the loss of the*position will significantly impact the following
areas of our operation:
Result in a significant negative impact to our plan review and building
inspectional process and this will cause:
o . Delays in plan review for major projects
o Delays in issuing permits for major projects
o Delays in conducting inspections for new projects
Reduce our code enforcement efforts
Impact the coordination and scheduling of vehicle maintenance
Negatively impact our fire data collection
The reason for these impacts is due to the need to shift most of the Fire
Prevention Officer's duties to the Fire Chief. This is because a different Group
Fire Officer works each day and is responsible to respond to emergency calls
and perform other administrative duties.
Background:
Eliminating funding for these key positions is required due to the budget and
structure of the Reading Fire Department. Since the Fire Department budget is
97% salary and 3% expenses, a reduction of this scale must come from salaries.
The Fire Department's current structure consists of'a Fire Chief, Fire Prevention
Officer, Department Secretary and four Firefighting Groups. Any reduction in
staffing of the four Firefighting Groups will cause an increase in the overtime
requirements to meet necessary staffing levels.
15
Accounting
FY11 Budget
A level funded FY 11 budget has been submitted as directed. The Accounting Department budget
is 99% salaries and is made up of the following employees:
1 full time Town Accountant,
30 hour per week (.8) Accounts Payable clerk
22 hour per week (.6) Administrative Clerk
3.5 hrs per week (A) Assistant Accountant. (This is the full time Retirement Board Administrator
who does some work for the Town Accountant)
Total FTE 2.5
Impacts to Accounting by FY10 Budget Reductions:
Loss of accounting assistance because of absorbing the coordination of the
Medical Escort program that was handled by the eliminated position, Co-ord of
Volunteers
Accounting Department Efficiencies
Eliminated budget spreadsheet (data entry of prior year amounts)
A Eliminated.stuffing envelopes for vendor and payroll checks
Eliminated double entry of school department invoices
Eliminated double entry of cash receipts
New Accounting Department Responsibilities
Training and support on software use for 50 "'end users"
Audit "end user" data entry
Time and attendance entry
Maintain Purchase Order System
Trouble shoot software "bugs"
Instruction manual updates' specific to Reading
Maintain permissions for software access
Weekly diagnostics for data integrity
Manage software upgrade implementations
Impact of cut in hours if necessary
Negative impact to customer service
o Delayed response to "how to" software questions for end users
o Slow response to requests for new vendors, accounts, funds etc.
Negative impact to accounting
o Delays. in response to technical and training assistance
o Higher chance of instances of incomplete or inaccurate accounting records
o Less frequent audit of procedural and legal compliance
o Delays in issuing reports
Cuts in hours will shift responsibilities amongst the remaining hours for the department. Our first
priority is to the accurate processing of bills, verifying appropriations, processing cash receipts,
reconciling cash, receivables and other general ledger accounts. To the extent that the hourly
employees cannot complete these requirements, the Town Accountant will have to absorb the work
to meet deadlines and avoid detrimental consequences such as late payment of bills, incomplete or
16
inaccurate accounting records, non-compliance with laws and procedures, etc. Special projects
such as the High School.Construction reporting, managing software implementation or setting up
new budget reporting documents all require time beyond the 7.5 hour work day. Having to absorb
day to day accounting functions from fewer staff hours means everything cannot be done timely or
in some cases, at all. The catalyst for change and learning that would provide better, more detailed
information or opportunity for efficiencies would be curtailed due to lack of time to spend
investigating, implementing and training.
17
Finance Department
FYII Budget
The Finance Department budget for FYI 1 may be funded at lower levels than in
FYI 0. Some increasing costs - such as technology support and additional
elections - have been offset by a thorough departmental review of all expenses.
Changes have been made wherever possible that would not impact the level of
services to the general public or to employees.
This budget reflects a level-funded Assessor's budget, which is well below that
requested by the Board of Assessors. The Board will be in front of the Selectmen
at 8:30am on January 16th to present their requests.
Staffing - wage costs
No changes to staffing are anticipated by this budget, and all wage costs are set
at FYI 0 levels. Due to additional elections in FYI 1, total departmental wage
costs are higher in FYI 1 as shown below:
WAGES
FY10
FY11
Change
Assessors
$149,317
$149,317
$0
Finance
$495,053
$493,983
-$1,070
Human Resources
$75,736
$75,736
$0
Technology
Town.Clerk
$273,723
$113,026
$273,882
$106,536
+$159
-$6,490
Elections
$18,300
$37,956
$19,656
TOTAL
$1,126,155
$1,137,410
+$12,255 (+1.1%)
Staffing - impact to services
Since there are no changes to staffing, no significant impact to the level to the
level of services is anticipated in FYI 1. Demand on services has increased over
the past year. The Finance department serves the entire town (including the
School and Light Departments) in many benefit areas, and due to the economic
downturn, the number of personal financial discussions have substantially
increased. Increased demand for technology support has been met by the
current staffing level - the addition of a technician a year ago has prevented a
serious problem. An increase in electronic communications and preventative
mailings to the general public has improved collections and reduced the number
of complaints to the department. However due to the nature of the economy,
some individual circumstances have required significant staff involvement before
amicable resolution to billing issues are achieved.
Expenses
Tax title actual expenses'for FY09 were about $17,000. The FYI 0 budget
amount was increased to $30,000, but at present that appears to be overfunded,
and the proposed FYI 1 amount is $20,000. Banking services have been
decreased from $32,000 to $28,000, reflecting savings generated by installing
four scanners in the collector's office, which will help reduce expensive lockbox
charges. A banking RFP next spring may reduce these projected charges further,
18
as the banking industry is returning to profitability. Decreased hiring has reduced
HR expenses by $9,500 in this budget. As difficult financial times are forecast to
last for at least a few more years, this 50% reduction in expenses is appropriate.
There is an increase of $8,000 in technology expenses, reflecting the ongoing
need to keep software and virus protection measures current, as well as a new
$5,000 annual cost for document storage features on town hall copiers/scanners.
A small increase in expenses is needed to cover the two additional elections in
FYI 1.
EXPENSES
FY10
FY11
Change
FINCOM
$52,500
$52,500
$0
Assessors
$18,000
$18,000
$0
Finance
$134,000
$119,500
-$14,500
Human Resources
$19,500
$10,000
-$9,500
Technology
$262,000
$270,000
+$8,000
Town Clerk
$1,800
$1,800
$0
Elections
$29,500
$31,500
+$2,000
TOTAL
$517,300
$503,300
-$14,000
Summary
Improvements to the department - both in technology and operations - over the
past few years have come with additional costs. Benefits including high levels of
customer satisfaction for both residents & employees have resulted. Future
improvements will always be needed. Many can be made with minimal new
costs, and expensive alternatives may be delayed until sufficient funding is in
place. There is a temptation to trim expenses for a while in the midst of difficult
financial times. This must be weighed against the increased productivity brought
to all departments through technological improvements, and financial flexibility
brought to the Town through thorough financial analysis and planning.
19
Department of Public Works
FYII Budget
My first budget as Director of Public Works presents a number of challenges.
More specifically, with budget guidelines set at 0%, and increasing supply and
contractual costs, it will be the department's goal to maintain the high quality of
service that the town has come to expect and enjoy.
Within the scope of the Level 1 budget, FTE's remain at FY10 levels, and all
expenses have been level-funded with few exceptions.
Equipment Maintenance:
The equipment maintenance line item in the Highway Division has been
increased in the level 1 budget only to reflect more realistic and actual costs
utilizing a 5-year average. For several years, the funding for this line item has
fallen short and has been addressed through Town Meeting transfers.
To reduce the need for further transfers in this area, I believe it's critical to
properly fund it, especially when there's an ongoing history to demonstrate the
need for it. Going back 6 years and more, equipment maintenance has been
critically underfunded. To remedy this situation, I propose to bring the FY11
equipment maintenance budget up to the 5-year average. One potential funding
source could be reallocating appropriate engineering costs from the General
Fund to the Enterprise Funds to reflect a true allocation of cost incurred for the
services provided.
Specifically, move (1) Asst Civil Engineer from the General Fund to the Storm
Water Enterprise Fund. One engineer is working on Storm water projects;
moving that position under Storm Water Enterprise would align it with its funding.
In FY11 and beyond, NPDES Phase II Program will demand increase staff time
to complete outfall inspections and sampling, expand public participation
programs, and work with a, consultant in developing detailed mapping -of the
Town's drainage infrastructure.
The current permit will most likely undergo a major re-issuance by EPA within the
year, requiring at a minimum, increased compliance and regulatory demands of
Town owned facilities, and increased monitoring and documentation of regulatory
requirements by the Town for commercial and industrial sites. It is anticipated the
revised regulations will require substantial increases of staff time to meet
compliance and avoid administrative penalties.
Landfill Monitoring:
A new line item under Solid Waste associated with landfill monitoring costs
involving a former town project has emerged in the FY11 budget. In the past,
this expense has been addressed by utilizing permitting fees from the Revolving
Fund set up for Johnson Woods, Archstone, and Walkers Brook. However, due
to projected decreases in this revenue source, the town must now budget for this
ongoing expense. This program will continue for a 30-year period: first with
quarterly; then semi-annually; then annual testing. We are currently at year 4,
and annual testing begins in year 6.
Recreation:
20
The Recreation Division (which is fee funded), does reflect a new $5,000 line
item for overtime. This increase has been built into the overall programming
budget and will be covered fully by the revolving fund. The change was
necessary to continue the high quality of Recreation programming as a whole.
The Division was allocating many hours out of normal operating time (8:30 am -
5:00 pm, M - F) for programming and. events, thus planning and prep time was
becoming more difficult to accomplish in the short hours in the office.
The level 2 budget request also reflects 0% increase in the bottom line budget,
including no projected cost of living or step increases for any employees in FY11.
In a real sense the budget reflects a very conservative, no frills approach. It
mirrors not only the state of the town available resources, but the state of our
overall economy as well - an environment I see continuing for a few more years.
I look forward to working with the Board, as well as all town officials as we
proceed through the FY11 budget review, discussion, and. approval process.
21
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