HomeMy WebLinkAbout1991-09-26 Special Town Meeting Warrant ReportL
i
Article
TABLE OF CONTENTS
WARRANT - Special Town Meeting
September 26, 1991
Title
Sponsor
Paae
1
Instructions
Bd
of Selectmen
1
2
Reports
Bd
of Selectmen
1
3
Amend Capital Impr. Prog.
Bd
of Selectmen
2
4
Teacher Salary Deferral
Bd
of Selectmen
2
5
Est. Stabilization Fund
School Committee
2
6
Snow Removal Bylaw
Bd
of Selectmen
3
7
Building Inspector
Bd
of Selectmen
4
8
Bylaw Change - Elections
Bd
of Selectmen
5
9
Crossing Guard - Redgate /Walnut
By
Petition
6
10
Amend FY92 Budget
Bd
of Selectmen
6
11
Disposal of Surplus Property
Bd
of Selectmen
6
Attachments
"Modifications to Town of Reading
F.Y.
1992
9
Budget as a Result of State Aid Reductions"
Proposed FY92 Budget Modification
18
"Assessment of Teachers Summer Pay
Deferral"
25
prepared by Town Accountant Richard
Foley
Finance Committee Report
29
Letter from Reading School Committee
30
ARTICLES AND RECOMMENDATIONS FOR THE SPECIAL TOWN MEETING
Town of Reading
COMMONWEALTH OF MASSACHUSETTS
September 26, 1991
Middlesex, ss.
To either of the constables of the Town of Reading,
Greetings:
In the name of the Commonwealth of Massachusetts you are
hereby required to notify and warn the inhabitants of the Town of
Reading, qualified to vote,in elections and Town affairs, to meet
at the Reading Memorial High School Auditorium, 62 Oakland Road
in said Reading, on Thursday, September 26, 1991, at seven-thirty
o'clock in the evening, at which time and place the following ar-
ticles are to be acted upon and determined exclusively by Town
Meeting Members in accordance with the provisions of the Reading
Home Rule Charter.
ARTICLE I To choose all other necessary Town Officers and
Special Committees and determine what instructions shall be given
Town Officers and Special Committees, and to see what sum the
Town will raise by borrowing or transfer from available funds, or
otherwise, and appropriate for the purpose of funding Town Of-
ficers and Special Committees to carry out the instructions given
to them, or take any other action with respect thereto.
Board of Selectmen
Background
Instructions - This article appears on all Town Meeting War-
rants and permits the Town Meeting to choose necessary Town
officers and/or special committees, and to provide instruc-
tions to the various officers and employees of the Town.
Bylaw Committee Report No Report
Finance Committee Report No Report
ARTICLE 2 To hear and act on the reports of the Board of
Selectmen, Town Accountant, Treasurer - Collector, Board of Asses-
sors, Director of Public Works, Town Clerk, Tree Warden, Board of
Health, School Committee, Contributory Retirement Board, Library
Trustees, Municipal Light Board, Finance Committee, Cemetery
Trustees, Community Planning and Development Commission, Town
Manager and any other Boards or Special Committees.
Board of Selectmen
Background
Reports - This Article is on the warrant for every Town
Meeting, and will provide for reports to Town Meeting on
various pending issues.
Bylaw Committee Report No Report
Finance Committee Report No Report
9
ARTICLE 3 To see if the Town will vote to amend the Capital
Improvement Program as provided for in Section 7 -7 of the Reading
Home Rule Charter and as previously amended, or take any other
action with respect thereto.
Board of Selectmen
Background
Amend Capital Improvement Program - There are no known
changes to the Capital Improvements Program in order to ac-
complish the business of this Special Town Meeting.
Bylaw Committee Report No Report
Finance Committee Report No Report
ARTICLE 4 To see if the Town will vote to reject the provi-
sions of Section 231 of Chapter 138 of the Acts of 1991 and the
fifth sentence of Section 40 of Chapter 71 of the General Laws as
amended by said Chapter 138 of the Acts of 1991 relating to
changing the allocation between fiscal years of expenditures of
teachers' salaries, or take any other action with respect
thereto.
Board of Selectmen
Background
Teacher Salary Deferral - Section 231 of Chapter 138 of the
Acts of 1991 provides for the deferral of teachers' salary
from one month per year for FY92 and FY93. In FY94 the
Towns would have to budget a full twelve months of teachers'
salary. The attached material from Town Accountant Richard
Foley addresses the concerns of the Board of Selectmen and
the Finance Committee, both of whom have voted to recommend
Article 4, rejecting the teachers' salary deferral.
Bylaw Committee Report No Report
Finance Committee Report Recommends 8 -0 -0 to reject
salary deferral by approving Article 4
ARTICLE S To see what sum the Town will vote to appropriate
from the tax levy to create a stabilization fund as authorized
under G.L. Ch. 40, Section 5B, or take any other action with
respect thereto.
School Committee
Background
Establishing a Stabilization Fund - The School Committee is
opposed to Article 4, rejecting the teachers' salary defer-
ral. The School Committee supports the use of the teachers'
salary deferral for two years in order to eliminate further
reductions in school programs for FY92. The School Com-
mittee proposes to use only a portion of the funds available
from the salary deferral to balance its FY92 Budget, and.
proposes the remainder of the monies from the salary defer-
ral go into a stabilization fund to be used for future C
2
Article 5 (continued)
year's budgets.
Bylaw Committee Report No Report
Finance Committee Report Action Pending
ARTICLE 6 To see if the Town will vote to amend the Bylaws
of the Town by adding the following to Section 5.2 "Streets,
Highways and Public Property", or take any other action with
respect thereto:
115.2.4.1 Removal of Snow and Ice.
5.2.4.1.1 Definitions. For the purposes of this bylaw, the
following words and phrases shall have the meanings given herein.
When not inconsistent with the context, words used in the present
tense include the future; words in the plural include the
singular; and words in the singular include the plural:
5.2.4.1.1.1 Person: Any individual, group of individuals, as-
sociation, partnership, corporation, company, business organiza-
tion, trust, estate or any other legal entity or its legal repre-
sentatives, agents or assigns.
5.2.4.1.1.2 Roadway: That portion of a public or private
street or highway improved, designed or ordinarily used for
vehicular travel, including the curb or shoulder.
5.2.4.1.1.3 Sidewalk: That portion of a public or private
street between the curblines or the lateral lines of a roadway
and the adjacent property lines intended for the use of
pedestrians.
5.2.4.1.2 Every person in charge or in control of any build-
ing or lot of land within the Town fronting or abutting on a
paved sidewalk, whether as owner, tenant, occupant, lessee, or
otherwise, shall remove and clear away, or cause to be removed
and cleared away, snow and ice from a path of at least twelve
(12) inches in width from so much of said sidewalk as is in front
of or abuts on said building or lot of land.
5.2.4.1.3 Except as provided herein, snow and ice shall be
so removed from sidewalks within the Town on the same day of ces-
sation of any fall of snow, sleet, or freezing rain, or within
the first three (3) hours of daylight after the cessation of any
such fall, whichever period is longer. However, in the event
snow and ice on a sidewalk has become so hard that it cannot be
removed without likelihood of damage to the sidewalk, the person
charged with its removal shall, within the aforementioned time,
cause enough sand, sawdust, ashes or other abrasive to be placed
on the sidewalk to make travel thereon reasonably safe; and shall
then, as soon thereafter as weather permits, cause a path in said
sidewalk of at least twelve (i2) inches in width to be thoroughly
cleaned.
3
Article 6 (continued)
5.2.4.1.4 Any person violating any of the provisions of this
bylaw shall be punished by a fine of Twenty-five Dollars ($25.00)
for each offense, and in the case of continuing violation, every
calendar day upon which such snow or ice remains upon the
sidewalk shall be considered a separate offense. The provisions
of this bylaw may be enforced by any police officer of the Town
pursuant to Section 5.11 of these bylaws."
Board of Selectmen
Background
Sidewalk Snow Removal Bylaw - Part of the Town Manager's
proposal, endorsed by the Board of Selectmen and the Finance
Committee, to balance the FY92 Budget as a result of the
Governor's further budget cuts, will be to eliminate all
sidewalk snow plowing currently done by the Town. Cur-
rently, the Town plows sidewalks in the downtown "Square"
area, and along school routes. Article 6 is an amendment to
the Bylaws which would require property owners to clear
their own sidewalks of snow and ice on the same day of the
snowfall, or within three (3) hours of daylight after the
cessation of a nighttime snow fall. The purpose of this ar-
ticle is to defer to property owners one of the services
that the Town currently performs, but which property owners
are able to do for themselves.
Bylaw committee Report Action Pending
Finance Committee Report Action Pending
ARTICLE 7 To see if the Town will vote to amend Section 2.0
"DEFINITIONS" of the Zoning By-Laws of the Town of Reading by ad-
ding the following as Section 2.2.5.1., or take any other action
with respect thereto:
"2.2.5.1. BUILDING INSPECTOR: The Inspector of Buildings or
Building Commissioner and local inspectors appointed pursuant to
Section 3 of Chapter 143 of the General Laws, or any other ena-
bling authority, including such as may be appointed in combina-
tion with other cities or towns."
Board of Selectmen
Background
Amend Zoning By-Laws - Building Inspector - One of the
proposals to re-balance the FY92 Budget is to regionalize
Building, Zoning, Plumbing & Gas, and wiring Inspections.
Previously the Town had evaluated a change to the Zoning By-
Law which would allow the Town Manager to appoint a Zoning
Officer other than the Building Inspector. This By-Law
change was rejected by Town Meeting last spring. Article 7
would define the Building Inspector within the Zoning By-Law
broadly enough to allow more than one Building Inspector and
therefore, designation of zoning enforcement powers to one
of the inspectors.
The substance of the regional cooperation agreement
that has been developed would be to share two full-time
Building Inspectors among four towns, each one of them
4
Article 7 (continued)
having two towns as their primary responsibility. In addi-
tion, an additional full-time Building Inspector would be
primarily responsible for zoning enforcement for the four
towns as well as providing for additional building inspec-
tion work to support the other two full-time inspectors as
needed. This budget proposal will save the Town of Reading
approximately $8,000-00 this year and closer to $12,000.00
next year. Article 7 is necessary in order to accomplish
this regionalization.
Bylaw committee Report Action Pending
Finance Committee Report Action Pending
ARTICLE 8 To see if the Town will vote to amend the General
Bylaws of the Town to change the dates and time for Annual Town
Meeting-by deleting the phrase "third Monday preceding the second
Monday" in Section 2.1.1 thereof and substituting therefor the
phrase "third Tuesday preceding the second Monday" and by delet-
ing the words 117:00 a.m." in Section 2.1.2 and substituting
therefor the words 1112:00 p.m. (noon)" so that said Articles
2.1.1 and 2.1.2 shall read as follows, or take any other action
with respect thereto:
112.1.1 The Annual Town Meeting shall be held on the third
Tuesday preceding the second Monday in April of each year
for the election of Town Officers and for such other matters
as required by law to be determined by ballot.
2.1.2 The polls for the Annual Town Meeting shall be
opened at 12:00 p.m. (noon) and shall remain open until 8:00
p.m."
Board of Selectmen
Background
Amend General Bylaws - Election Day and Time - This article
would accomplish two things: changing the day of the elec-
tion to a Tuesday instead of a Monday, and opening the polls
for the Town election at noon instead of at 7:00 a.m. There
are two reasons for moving the day to Tuesday. First, elec-
tions in the United States are historically on a Tuesday.
Second, having the election on a Tuesday ties up the polling
places for less time (Monday after school through Wednesday
before school), rather than Friday afternoon through Tuesday
morning. The Town Clerk has suggested this change. Opening
the polls at noon will allow for a saving of approximately
$1,000.00 of election expense, primarily due to reduced
police detail hours. This cost savings has been included in
the proposed adjustments to the FY92 Budget.
Bylaw Committee Report Action Pending
Finance Committee Report Action Pending
9
ARTICLE 9 To see if the Town Meeting will vote to reinstate
the School Crossing Guard at the intersection of Redgate Lane and
Walnut Street for Fiscal Year 1992 and to see if the Town will
vote to raise from the tax levy or transfer from available funds
or otherwise, and appropriate for such purposes the sum of Two
Thousand Four Hundred Dollars ($2,400.00), or take any other ac-
tion with respect thereto.
By Petition
Background
Crossing Guard - Redgate/Walnut - This is an article by
petition. Town Meeting considered an instructional motion
at the Annual Town Meeting regarding this item and rejected
that motion. The maker of the motion under this petition
article will have to determine where the proposed $2,400.00
would come from. It is also possible that as part of the
Town's ongoing evaluation of crossing guards in other loca-
tions, someone may be able to be reassigned to this loca-
tion. We will know whether that is the case by the time
Town Meeting meets on September 26.
Bylaw Committee Report No Report
Finance Committee Report Action Pending
ARTICLE 10 To see if the Town will vote to amend one or
more of the votes taken under Article 9 of the Warrant of the An-
nual Town Meeting of April 8, 1991, and as ratified under Ar-
ticle 4 of the Warrant of the Special Town Meeting of June 18,
1991 relating to the Fiscal Year 1992 Municipal Budget, and to
see what sum the Town will raise by borrowing, or transfer from
available funds, or otherwise and appropriate as the result of
any such amended votes for the operation of the Town and its
government, or take any other action with respect thereto.
Board of Selectmen
Background
Amend PY92 Budget - (See attached material "Modifications to
Town of Reading F.y. 1992 Budget as a Result of State Aid
Reductions - September 4, 199111 and revised budget)
Bylaw Committee Report No Report
Finance Committee Report See Attached Budget Votes per
line item
ARTICLE 11 To see if the Town will vote to authorize the
Board of Selectmen to sell, or exchange, or dispose of, upon such
terms and conditions as they may determine, various items of Town
tangible property, or take any other action with respect thereto.
Board of Selectmen
Background
Disposal of Surplus Property - Town Meeting has approved the
L.,
purchase of a new fire truck and the purchase of an am-
bulance. The ambulance will be used to supplement the ex-
isting ambulance, and there is no surplus equipment related
to this purchase. The fire truck will be delivered the week
of September 9, 1991, and we will need authorization from
Town meeting to dispose, by sale, of the following
equipment: 1965 American LaFrance 851 aerial ladder mounted
on an 1982 Duplex 6-wheel chassis tractor.
Bylaw Committee Report No Report
Finance Committee Report Action Pending
7
and you are directed to serve this Warrant by posting an at-
tested copy thereof in at least three (3) public places in each
precinct of the Town not less than fourteen (14) days prior to
September 26, 1991, the date set for the meeting in said warrant,
and to publish this Warrant in a newspaper published in the Town,
or by mailing an attested copy of said Warrant to each Town Meet-
ing Member at least fourteen (14) days prior to the time of hold-
ing said meeting.
Hereof fail not and make due return of this Warrant with
your doings thereon to the Town Clerk at or before the time ap-
pointed for said meeting.
Given under our hands this 10th day of September, 1991.
Eug ne R. Nigro), hairman
A TRUE COPY. AT.7ET:,
Catherine A. Quimby
Town Clerk
Signature of Constable:
Daniyl A. Ensminger, Vice Chairman
1, �S etarvy
` Hoyt, S 1 Hoyt, S
1LXJ_4 v(6,
Rus W T. Graham
All"
George V. Hines
SELECTMEN OF READING
8
MODIFICATIONS TO TOWN OF READING F.Y. 1992
BUDGET AS A RESULT OF STATE AID REDUCTIONS
SEPTEMBER 41 1991
Attached are the budget sheets detailing recommended modifica-
tions to the 1992 budget. These changes are required because of
further reductions to State Aid.
The attached "Guidelines for Modification to the F.Y. 1992 Town
of Reading Budget" outline the Town Manager's suggested criteria
for evaluating proposed reductions.
The attached revenue projections as shown in "Town of Reading,.
Massachusetts General Fund" outline the revised revenue estimates
for the general fund excluding the water and sewer .systems.
These estimates are up -dated as of 9 -4 -91. One new item of
revenue is the proposed transfer from Cedar Street. In April,
1989, Town Meeting voted to accept Cedar Street to provide access,
to the Town -owned Bear Hill property, and appropriated $110,000
to complete the improvements to that street. Since that time,
the poor real estate market killed the pending sale of the Bear
Hill property, and the Town has not proceeded to construct the
improvements. The acceptance of Cedar Street is vital to the fu-
ture sale of the Bear Hill property, but Town Counsel advises
that a transfer of the funds for that street.improvement does not
negate the street's acceptance, and that the Town can appropriate
funds at a future date without having to re- accept the street.
Also attached is an analysis entitled "F.Y. 1992 Budget Modifica-
tions" which reviews the method of allocating budget reductions
between the Town and the School Department.
The following is a line by line review of the changes proposed,
only for lines of the budget where changes are recommended.
1 The reduction in the Accounting Department salary line is to
reflect the difference between the estimated salary of the Assis-
tant Town Accountant /Assistant Data Processing Coordinator, and
the actual salary. This position was part of the package of
changes made when the Town and School consolidated business func-
tions. The other 1/2 of this reduction is reflected in line 27
where the other part of the salary for this position is located.
7 The reduction in the ZBA salary reflects the actual expen-
diture rate for the last fiscal year.
9 The reduction in Historical Commission expenses reflects a
reduction in Town support for the efforts of this Town agency.
10 &11 The reduction of the expenses for inspections reflects
the regionalization of the inspection services between Reading,
North Reading, Wakefield, and Stoneham. Each community will
provide a portion of the regional staff and benefits, and will
share resources equally. The result will be a maintenance of the
level of inspections, and improved expertise in zoning enforce -
ment.
0
12&13 The hours of the Clerk in the Department of Community
Development will be increased as Reading will be the lead agency
in these efforts, and expenses will be slightly reduced.
14 The Fincom secretary will be reduced to 10 meetings per
year, with staff or Fincom members doing minutes for all but the
most difficult meetings.
17 The Assessor's salaries will be reduced to $100/year each.
Currently they are the only paid elected Board of the Town.
19, 20 & 23 The Appraiser position has been vacant since July
1, and will be filled on November 1. Approximately 1/2 of the
"saved" salary funds have been re-committed to other expenses
(increases in line 20 and 23, plus some increase in line 27) to
keep the assessment process going in order to set the FY 1992 tax
rate. The expenses for that purpose are as follows:
overtime for office staff $ 1435
Consulting 1500
property inspections 4750
7685
25 Data processing training will be eliminated and we will do
any training in-house.
27 The overtime for office staff in the assessors office will
be replaced in this budget, and the other 1/2 of the reduction in
the Assistant Town Accountant/Assistant Data Processing
Coordinator's salary adjustment is reflected in this budget line.
29 The cost of producing the annual report has been reduced be-
cause of the reduced size of the volume, and because of a
favorable bidding climate.
30 The Town Manager's salary has been reduced reflecting a 2
day unpaid furlough.
36 The Personnel expense line has been reduced to reflect the
elimination- of the Employee Assistance Program ($7950), the
elimination of the Employee Awards program ($1000), and a further
reduction in advertising and medical expenses for new employees.
37 The Town Clerk's salary reflects a reduction due to an un-
paid 2 day furlough.
40 The Elections/registration line item reflects a reduction in
election hours to a 12:00 noon to 8:00 pm schedule.
41 The reduction in Casualty Insurance reflects a favorable bid
on coverage.
43 The reduction in General Services salaries reflects an
elimination (all but 5 hours) of afternoon receptionist coverage,
and a 2 day unpaid furlough by all staff.
M
45 The salary reduction reflects a reduction of the public
health nurse (the position is vacant) to 3 hours per week.
46 The $1000 stipend for the Middle School Substance Abuse
Coordinators will be eliminated as a Town expense. Other
teachers in the school system receive a stipend paid from the
grant for this program, and we will try to realign the existing
funds to cover this stipend.
47 The elder services salary reduction reflects the elimination
of the substitute van driver (80-10-10 funds will cover), and the
reduction of the outreach worker's hours to .8 FTE, with the dif-
ference to be picked up by the Director.
57 The Spinning Wheels special needs recreation program has
been subsidized from the recreation revolving fund. It is
proposed that this program be eliminated, and that additional
funds can therefore be moved annually from the revolving fund to
the Town-budget. This has been reflected in the Charges for
Services" line item in the revenue projections.
56 The reduction in salary in the Human Services department is
due to the reduction in hours of the Recreation clerk to .6 FTE.
60 The reduction in Police salaries is the elimination of the
practice of having Police Officers 'do vehicle maintenance on an
overtime basis ($5000) by having the Fire Department mechanic do
this work. In addition, there would be a reduction of overtime
and/or the elimination of a police specialist (the accreditation
officer) for a reduction of $4167. There is also an elimination
of longevity for the non-union management personnel -$600.
61 Reflects the elimination of the replacement of any police
vehicles this year.
64 Reflects the actual cost of animal control expenses last
year.
65 Reflects an $8000 reduction in salaries that would be ac-
complished through a negotiated change of schedules, or through
further reduced overtime. Also included is the elimination of
longevity for non-union management personnel - $600.
/�--<2 Reflects the elimination of the custodial services in the
Public Works garage, and the reduction of night-time custodial
service at the Library.
73 Reflects the reduction of electrical energy costs because of
a delay in rate increases, plus the elimination of most of the
uniforms and boots.
74 Reflects the actual cost of conversion of the Library build-
ing to natural gas. This project was necessitated by the poor
condition of the underground oil tank, and the need to avoid the
potential for costly, clean-up.
75 Reflects the elimination of Engineering overtime.
11
76 Reflects the elimination of most of the boot allowance.
77 Reflects the elimination of longevity for all non-union
management employees - $800. C
79 Reflects the elimination of the "call man" at the DPW
garage, and the elimination of longevity for non-union management
personnel - $600.
so Reflects the elimination of most of the uniforms and the
boot allowance.
87 Reflects lower actual costs to operate the compost center
($2500), and-the elimination of curbside recycling ($135,000). ,
89 Reflects the elimination of non-union management employee's
longevity ($600)
90 Reflects the elimination of most of the uniform and boot re-
placement expense.
95 Reflects the elimination of longevity for non-union manage-
ment personnel ($600).
96 Reflects the elimination of most uniform and boot replace-
ment expenses.
101 Reflects the elimination of snow removal in the Square on an
overtime and contracted basis ($30,000), and the elimination of
sidewalk snow plowing on school routes and in the Square
($10,000), the only areas where the Town currently plows
sidewalks. A bylaw is proposed that would require property
owners to plow their own sidewalks, and of course the Town would
continue to have that obligation adjacent to property the Town
owns.
103 Reflects the elimination of most expenses for uniforms and
boot replacement in the Cemetery Division.
109 SCHOOL DEPARTMENT - SEE SEPARATE LIST. The total amount
shown reflects a reduction of $291,401, and an increase of
$100,000 for unforeseen special needs expenses.
110 Reflects a reduced actual assessment from the regional voca-
tional school.
114 Reflects actual need for debt service following the last
sale of short term debt.
118 Reflects the reduction of employees receiving benefits in
the Department of Community Development, the Department of
General Services, and in the Library. 6
121 & 125 Reflects the elimination of longevity for non-union
management employees. C
122 & 126 Reflects the elimination of most of the expense for
uniforms and boot replacement.
12
SUMMARY OF ELIMINATION OF LONGEVITY
60
Police
$ 600
65
Fire
600
77
DPW Admin.
800
79
DPW Highway
600
89
DPW Park /For.
600
95
DPW Equip.
600
121
Water
300
125
Sewer
300
TOTAL $ 4,400
SUMMARY OF UNIFORM / BOOT ALLOWANCE REDUCTIONS
73
Build. Maint.
$ 2,481
76
Engineering
504
80
Highway
4,989
90
Parks /For.
2,495
96
Equip. Maint.
1,712
103
Cemetery
1,394
122 Water 5,421
126 Sewer 1,871
TOTAL $20,867
13
GUIDELINES FOR MODIFICATION TO THE
F.Y. 1992 TOWN OF READING BUDGET
The following are suggested as guidelines when considering the
necessary modification to the Town of Reading F.Y. 1992 budget.
They are listed in roughly priority order.
Protection of the Public Safety is of the utmost importance.
The Town has enjoyed a quality education system, and every
effort must be made to continue that system.
The business of the Town is to serve the public, and in
spite of massive reductions in revenue * s we must make every
effort to continue to serve our residents in the best
possible manner given the budget constraints.
The very basis of Town government is its financial
foundation. We must preserve the high quality of our basic
financial systems, including our ability to collect
revenues, our credit-worthiness, the reliability of our
accounting and finance systems.
We must protect the Town's multi-million dollar investment
in the capital plant of the community, including our public
buildings, our roads, and our parks and open spaces.
We must protect our current and future ability to raise
revenue, including our ability to sell real estate asset's
when the market permits.
The current economic climate has created hardships for the
Town and for its residents and businesses. However, it is
also creating opportunities to secure outside funding for
capital projects, and to secure favorable construction
contract prices for capital works. The Town should try to
be prepared to take advantage of any such opportunities.
All other things being
in services based upon
In a time of reduction
local residents and bu,
historically performed
by local residents and
equal, we should evaluate reductions
the number of users.
in Town services, we should defer to
ginesses some of those functions
by Town government that can be done
businesses.
14
MVENUES AND OTAER •i OIIACES
PROPERTY TAXES:
TOTAL TAX LEVY
LESS: PROVISION FOR ABATEMENTS
AND EXEMPTIONS
LOCAL REVENUES FROM SOURCES OTHER THAN
PROPERTY TAXES:
MOTOR VEHICLE EXCISE
PENALTIES AND INTEREST ON TAXES
PAYMENT IN LIEU OF TAXES
PAYMENT IN LIEU OF TAXES - LIGHT
URBAN REDEVELOPMENT EXCISE
CHARGES FOR SERVICES
LICENSES AND PERMITS
SPECIAL ASSESSMENTS
FINES
INTEREST EARNINGS
TRASH FEE
INTERGOVERNMENTAL REVENUE:
STATE AID
LESS: STATE AID - OFFSET ITEMS
OPERATING TRANSFERS / AVAILABLE FUNDS:
CEMETERY PERPETUAL CARE
CEMETERY SALE OF LOTS
EARNINGS DISTRIBUTION - LIGHT
ABATEMENT SURPLUS
CERTIFIED "FREE CASH"
SALE OF REAL, ESTATE (SPECIAL ACT)
SALE OF REAL ESTATE FUND
WETLAND FILING FEES
TRANSFER FROM CEDER STREET
05- SEP-91
TOWN OF READING, MASSACHUSETTS
GENERAL FUND
BUDGET
FY - 1991
ADOPTED
BUDGET
FY - 1992
REVISED
BUDGET
FY - 1992
$ $ $
19,324,150 20,000,000 20,000,000
(392,008)
18,932,142
1,275,000
115,000
60,000
565,000
50,000
10,000
225,000
880,000
3,180,000
5,705,543
(322,214)
5,383,329
77,082
55,000
1,250,000
192,000
848,000
100,000
1,200,000
3,722,082
(380,000)
19,620,000
1,275,000
115,000
60,000
100,000
565,000
50,000
10,000
180,000
800,000
486,000
3,641,000
5,425,000
(321,000)
5,104,000
77,000
53,270
1,250,000
65,000
767,000
82,000
484,000
3,000
2,781,270
(380,000)
19,620,000
1,325,000
120,000
65,000
65,000
80,000
553,000
55,000
45,000
145,000
725,000
486,000
3,664,000
4,747,566
(314,451)
4,433,115
77,000
53,270 1
1,250,000
65,000 ���►
(.756 7
82,000
484,000
3,000
110,000
2,880,993
$
31,217,553 31,146,270 30,598,108
15
ANALYSIS OF COST SHARING - SCHOOL AND MUNICIPAL BUDGETS
FISCAL YEAR 1992 - TOWN OF READING, MASSACHUSETTS
TOTAL BUDGET
PRIOR TO REDUCTIONS $35,317,296.00
LESS "FIXED AND /OR
UNCONTROLABLE" EXPENSES
CASUALTY INSURANCE
$246,600.00
VETERANS AID
$20,000.00
STREET LIGHTING
$168,164.00
RUBBISH COLL/DISP. INC.
$486,000.00
SPECIAL NEEDS INC.
$100,000.00
VOCATIONAL SCHOOL
$138,483.00
DEBT SERVICE
$1,635,025.00
CONTRIS. RETIRE.
$1,686,000.00
NON-CONTRIB. RETIRE.
$118,300.00
UNEMPLOYMENT
$126,000.00
GROUP HEALTH /LIFE
$1,968,090.00
MEDICARE /SOC. SEC.
$129,900.00
WORKERS COMP.
$350,000.00
STATE /CO. ASSESS.
5662,290.00
WATER
$1,708,213.00
SEWER
$2,454,990.00
TOTAL "FIXED EXPENSES"
$11,998,055.00
BUDGET LESS "FIXED EXPENSES" $23,319,241.00
SCHOOL BUDGET
PRIOR TO REDUCTIONS
SCHOOL BUDGET AS A PERCENT
OF TOTAL BUDGET LESS
"FIXED EXPENSES"
$14,586,828.00
w
0.594%
F.Y. 1992 BUDGET
PRIOR APPROVED FY92 BUDG.
REVISED AVAIL. REVENUE
( INC. CEDAR-ST.)
REDUCTIONS NEEDED
ADDITIONAL SPEC NEEDS EXP
TOTAL "SHORTFALL"
IODIFICATIONS
$31,146,270.00
($30,598,108.00)
$548,162.00
$100,000.00
$648,162.00
LESS INSURANCE REDUCTION ($9,900.00)
LESS RECYCLING ($135,000.00)
LESS VOKE SCH. REDUCT. ($7,516.00)
LESS DEBT SERVICE REDUCT. ($2,800.00)
NET SHORTFALL 5492,,946.00
ACTUAL PROP.
REDUCTION
SCHOOL SHARE (60X) $295,767.60 $291,410.00
TOWN SHARE (40X) $197,178.40 $197,198.00
17
ti
TOTAL 75,918 75,157 78,156 95,149 94,724
COMMUNITY DEVL. DEPT.
CONSERVATION DIV
3 Personal Serv.
ANNUAL
27,201
27,307
READING
FINCOM FINCOM
- --
ADOPTED
ACTUAL
FY91 BUDGET
FY192 BUDGET
PROPOSED RECOM.
No.
BUDGET
EXPENDITURES
As Amended
AS AMENDED
FY92 BUDGET
FY 1990
FY 1990
5 Personal Serv.
2,900
MODIFICATION
ACCOUNTING DEPT.
0
0
- --
6 Non - Personal Exp.
1,868
1 Personal Serv.
74,668
74,203
78,766
94,924
94,499 5 -0 -0
2 Non - Personal Exp.
1,250
954
1,250
225
225 - --
TOTAL 75,918 75,157 78,156 95,149 94,724
COMMUNITY DEVL. DEPT.
CONSERVATION DIV
3 Personal Serv.
27,385
27,201
27,307
27,814
27,814
- --
4 Non - Personal Exp.
1,270
960
500
300
300
- --
PLANNING DIV
5 Personal Serv.
2,900
2,198
40,904
0
0
- --
6 Non - Personal Exp.
1,868
859
0
0
0
- --
ZONING BOARD
7 Personal Serv.
2,400
1,502
1,100
1,100
700
5 -0 -0
8 Non - Personal Exp.
200
193
75
0
0
---
HISTORICAL COMM.
9 Non - Personal Exp.
1,000
971
1,000
600
200
, 5 -0 -0
INSPECTION DIV.
10 Personal Serv.
51,793
51,093
53,586
51,916
40,648
5 -0 -0
11 Non - Personal Exp.
3,699
3,150
2,000
1,800
2,439
5 -0 -0
GENERAL DEPT
12 Personal Serv.
70,109
78,083
20,744
56,593
59,834
5 -0 -0
13 Non - Personal Exp inc
14,398
4,001
2,325
1,900
1,788
5 -0 -0
DST not to exceed*
*1000
--- -- - ------
- - --
- - - - --
------ - - - - --
TOTAL
--- - - - ---
- --
- - ------
Personal Serv.
154,587
160,077
143,641
137,423
128,996
---
Non-Personal Exp.
22,435
---------
10,134
--- - - - - -- -----
5,900
-- - -- -- -
4,600
---- - - - -- --
4,727
------ - - - - --
- --
Total
177,022
170,211
149,541
142,023
133,723
- --
FINANCE DEPT.
FIN COM
14 Personal Serv.
2,000
1,425
1,760
1,600
800
5 -0 -0
15 Non - Personal Exp.
43,850
42,715
39,150
35,968
35,968
- --
16 Reserve Fund
166,000
155,496
180,000
156,000
156e,000
- --
ASSESSMENT DIV
Personal Serv.
17 Elect. Off.
11,775
11,775
11,775
11,775
3,244
3 -2 -0
18 Elec. Off. Reval
19 Other
58,510
52,294
65,159
65,159
51,536
5 -0 -0
All funds from Property
Taxes, State
Aid, and Non - Property Tax
Local Receipts unless otherwise
Some line item #Is are missing because they are omitted
from this year's budget.
05-Sep -91
18
GENERAL SERVICES DEPT.
SELECTMEN
ANNUAL
READING
FINCOM
FINCOM
29 Non - Personal Exp.
ADOPTED
ACTUAL
FY91 BUDGET
FY192 BUDGET
PROPOSED
RECOM.
No.
BUDGET
EXPENDITURES
As Amended
AS AMENDED
FY92 BUDGET
30 Personal Serv.
FY 1990
FY 1990
64,730
64,730
MODIFICATION
5-0-0
FINANCE CONTINUED
5,300
5,299
4,950
4,000
4,000
- --
ASSESSMENT DIV continued
20 Non - Personal Exp.
16,800
15,541
12,300
3,100
4,600
4 -1 -0
21 Capital
0
0
5,000
.0
0
---
22 Interest -Tax Appeal
0
0
0
0
0
- --
23 Appraisal Services
3,500
4,610
3,500
3,500
4,750
5 -0 -0
DATA PROCESSING
25 Non-Personal Exp inc
47,100
62,033
51,800
53,500
52,700
5 -0 -0
OST not to exceed* *300
36,210
28,584
31,000
38,845
28,895
26 Capital
20,900
20,900
13,400
0
0
- --
GENERAL DEPARTMENT
37 Personal Serv.
16,700
20,720
31,270
31,270
31,030
27 Personal Serv.
257,601
252,982
220,483
241,319
242,329
5-0 -0
28 Non - Personal Exp.
57,250
58,310
61,250
63,080
63,080
- --
Total
Personal Serv.
329,886
318,476
299,177
319,853
297,909
---
Non- Personal Exp.
331,000
334,095
344,500
311,648
312,348
---
Capital
20,900
---------
20,900
--- - - ----
18,460
----- - - - -- --
0
--- --- ---- --
0
- ---- ------
- --
-- ------
TOTAL
681,786
673,471
662,077
631,501
610,257
- --
GENERAL SERVICES DEPT.
SELECTMEN
29 Non - Personal Exp.
9,600
4,354
8,775
3,850
3,150
5 -0 -0
TOWN MANAGER
30 Personal Serv.
61,355
61,356
64,730
64,730
64,232
5-0-0
31 Non-Personal Exp.
5,300
5,299
4,950
4,000
4,000
- --
LAW DIV.
Non-Personal Exp.
32 Town Counsel
95,000
95,000
95,000
95,000
95,000
- --
33 Labor Counsel
10,000
17,688
15,000
15,000
15,000
- --
34 Other
3,500
4,610
3,500
3,500
3,500
---
PERSONNEL DIV.
35 Personal Serv.
16,700
7,706
0
0
- --
36 Non - Personal Exp.
36,210
28,584
31,000
38,845
28,895
4 -1 -0
TOWN CLERK DIV
37 Personal Serv.
16,700
20,720
31,270
31,270
31,030
5 -0 -0
38 Non - Personal Exp.,
6,605
6,605
1,980
1,675
1,675
- --
inc.OSTnot exc $425
ELECTIONS /REG
39 Personal Serv. 11,220 9,284 25,440 14,550 14,550 - --
40 Non - Personal Exp. 17,000 16,992 21,900 15,900 14,900 5 -0 -0
All funds from Property Taxes, State Aid, and Non - Property Tax Local Receipts unless otherwise
j some tine item #'s are missing because they are omitted from this year's budget.
05- Sep -91 19
t
TOTAL 790,460 701,707 758,559 762,516 734,679
HUMAN SERVICES DEPT.
HEALTH DIV. /WTS. & MEAS.
45 Personal Serv.
ANNUAL
40,993
30,868
READING
FINCOM
FINCOM
46 Non - Personal Exp inc
ADOPTED
ACTUAL
FY91 BUDGET
FY192 BUDGET
PROPOSED
RECOM.
No.
BUDGET
EXPENDITURES
As Amended
AS AMENDED
FY92 BUDGET
ELDER SERVICES DIV
FY 1990
FY 1990
MODIFICATION
GENERAL SERVICES CONTINUED
66,325
65,768
71,670
70,498
65,389
5 -0 -0
41 CASUALTY INS
283,000
210,977
260,000
256;500
246,600
5 -0 -0
42 INDEMN POL /FIRE
25,000
30,188
20,000
20,000
20,000
- --
GENERAL DEPARTMENT
10,638
10,638
7,832
7,571
7,571
- --
43 Personal Serv.
122,595
112,577
107,491
112,551
107,002
5-0 -0
44 Non - Personal Exp. inc
70,675
69,767
67,523
85,145
85,145
- --
OST not to exceed*
*1500
1,045
400
400
400
- --
Total
Personal Sery
228,570
211,643
228,931
223,101
216,814
- --
Non- Personal Exp
561,890
490,064
529,628
539,415
517,865
- --
TOTAL 790,460 701,707 758,559 762,516 734,679
HUMAN SERVICES DEPT.
HEALTH DIV. /WTS. & MEAS.
45 Personal Serv.
37,109
40,993
30,868
30,669
25,938
5 -0 -0
46 Non - Personal Exp inc
40,368
40,616
32,064
36,660
35,660
4 -1-0
OST not to exceed*
*800
ELDER SERVICES DIV
47 Personal Serv.
66,325
65,768
71,670
70,498
65,389
5 -0 -0
48 Non Personal Exp.
16,663
9,878
8,702
7,211
7,211
- --
VETERANS SERV DIV
49 Personal Serv.
10,638
10,638
7,832
7,571
7,571
- --
Non-Personal Exp.
50 Aid
16,000
22,805
16,000
20,000
20,000
- --
51 Other
1,045
1,045
400
400
400
- --
RECREATION
52 Personal Serv.
52,521
47,882
42,983
17,885
17,885
- --
53 Non-Personat Exp.
33,860
29,947
35,740
850
850
- --
WEIGHTS & MEASURES
54 Personal Serv.
5,275
5,275
2,000
IN HEALTH
IN HEALTH
- --
55 Non-Personat Exp.
500
500
500
IN HEALTH
IN HEALTH
- --
GENERAL DEPT
56 Personal Serv.
83,675
75,009
85,706
86,027
83,257
5 -0 -0
57 Non-Personat Exp.
3,250
3,119
2,608
1,811
1,811
- --
TOTAL
Personal Serv.
255,543
245,565
241,059
212,650
200,040
- --
Non- Personal Exp.
111,686
--------
107,910
-- -- - ---
96,014
---- -- - ----
66,932
- ---- - - - ---
65,932
-- -- - -- ---
- --
- -
TOTAL
367,229
353,475
337,073
279,582
265,972
-----
- --
All funds from Property Taxes, State Aid, and Non - Property Tax Local Receipts unless otherwise
Some tine item #'s are missing because they are omitted from this year's budget.
05-Sep -91 20
ANNUAL READING FINCOM FINCOM
ADOPTED ACTUAL FY91 BUDGET FY192 BUDGET PROPOSED . RECOM.
No. BUDGET EXPENDITURES As Amended AS AMENDED FY92 BUDGET
FY 1990 FY 1990 MODIFICATION
LIBRARY DEPT.
58 Personal Serv. 372,190 369,094 387,258 380,277 380,277 - --
59 Non-Personal Exp inc 110,485 110,246 88,600 85,600 85,600 ---
DST not to exceed* *1000
-- - - - - -- --- - - - -- ----- - - -- -- ----- --- --- ---- - -- - -- - - - - - --
TOTAL 482,675 479,340 475,858 465,877 465,877 ---
PUBLIC SAFETY DEPT.
POLICE
60
Personal Serv.
1,812,461
1,839,607
61
Non - Personal Exp inc
183,975
109,850
0 - --
OST not to exceed*
*2800
9,500 - --
62
Capital
0
0
ANIMAL
CONTROL
TOTAL
--- -- ----
3,981,577
63
Personal Serv.
18,022
18,023
64
Non - Personal Exp.
4,850
2,662
FIRE /EMERG. MGMT.
Personal Serv.
187,475
65
Personal Serv.
1,759,670
1,759,889
66
Non - Personal Exp inc
82,030
82,525
6,734
OST not to exceed*
*1000
All
EMERGENCY
MGMT
Aid, and Non-Property
Tax
68
Personal Serv.
2,350
2,350
69
Non - Personal Exp.
500
500
GENERAL DEPARTMENT
70
Personal Serv.
117,119
117,119
71
Non-Personal Exp.
600
600
TOTAL
1,822;808
1,785,834
1,776,067 5 -0 -0
146,400
156,311
125,311 5 -0 -0
0
0
0 - --
9,500
9,500
9,500 - --
5,350
4,875
2,375 5 -0 -0
1,763,906 1,724,163 1,715,563 5-0 -0
82,830 72,644 72,644 ---
2,480 IN FIRE IN FIRE - --
319 IN FIRE IN FIRE ---
135,550 147,682 147,682 ---
25,700 13,941 13,941 - --
Personal Serv.
3,709,622
3,736,988
3,734,244
3,667,179
3,648,812 - --
Non- Personal Exp.
271,955
196,137
260,599
247,771
214,271 ---
Capital
0
0
-- - -
0
------ - -- - --
0
---- -- --- ---
0 - --
-- ------ - -- - --- - - --
TOTAL
--- -- ----
3,981,577
-- - --
3,933,125
3,994,843
3,914,950
3,863,083 - --
PUBLIC WORKS DEPT.
BLDG MAINT
72
Personal Serv.
144,338
144,703
144,738
110,611 99,436
5 -0 -0
73
Non - Personal Exp.
242,724
352,721
253,185
258,974 254,833
5 -0 -0
74
Capital (General)
0
16,000
14,000 11,000
5 -0 -0
ENGINEERING
75
Personal Serv.
187,475
203,914
175,958
129,748 127,748
5 -0 -0
76
Non-Personal Exp.
6,734
4,879
6,734
5,500 4,996
5 -0 -0
All
funds from Property
Taxes, State
Aid, and Non-Property
Tax
Local Receipts unless otherwise
xne line item #'s are missing because they are omitted from this year's budget.
a
05- Sep -91 21
05- Sep -91 22
ANNUAL
READING
FINCOM
FINCOM
ADOPTED
ACTUAL
FY91 BUDGET
FY192 BUDGET
PROPOSED
RECOM.
No.
BUDGET EXPENDITURES
As Amended
AS AMENDED
FY92 BUDGET
FY 1990
FY 1990
MODIFICATION
PUBLIC WORKS CONTINUED
ADMINISTRATION
77 Personal Serv.
129,932
126,736
145,478
91,506
90,706
5 -0 -0
78 Non - Personal Exp.
7,902
4,684
4,750
3,000
3,000
• --
HIGHWAY MAINT
79 Personal Serv.
426,990
401,424
397,652
399,073
393,676
5 -0.0
80 Non - Personal Exp inc
322,386
278,325
125,695
117,086
112,097
5-0-0
OST not to exceed*
*1000
HIGHWAY MAINT
Capital
81 Library Prkng Lot
0
0
0
0
0
- --
82 Street Recon
150,000
0
0
0
0
---
83 Street Accept.
0
0
0
0
0
- --
84 Drainage
210,000
0
0
0
0
---
85 Watk /Curb Program
0
0
0
0
0
- --
86 STREET LIGHT
173,543
175,516
168,164
168,164
168,164
---
87 RUBBISH COLL /DISP
732,523
687,770
924,592
1,358,304
1,220,804
3 -2-0 7 lu
88 Hazardous Waste
0
0
0
0
0
- --
PARKS & FORESTRY
89 Personal Serv.
128,432
230,856
119,351
223,450
222,850
5 -0 -0
90 Non - Personal Exp.
33,592
45,580
24,401
24,245
21,750
5 -0 -0
91 Capital
0
0
20,000
0
0
---
FORESTRY
92 Personal Serv.
103,729
IN PARKS
103,749
IN PARKS
IN PARKS
- --
93 Non - Personal Exp.
20,493
IN PARKS
14,308
IN PARKS
IN PARKS
---
94 Town Forest Comm.
500
IN PARKS
500
IN PARKS
IN PARKS
---
EQUIP MAINT
�
95 Personal Serv.
106,955
111,764
89,081
76,772
76,172
5 -0 -0 Df
96 Non - Personal Exp.
117,000
132,041
117,563
101,643
99,931
5 -0 -0
97 Capital
104,000
104,000
75,000
0
0
- --
TOTAL
Personal Serv.
1,227,851
1,219,397
1,176,007
1,031,160
1,010,588
- --
Non- Personal Exp inc
1,657,397
1,681,516
1,639,892
2,036,916
1,885,575
...
DST not to exceed*
Capital
474,000
104,000
111,000
14,000
11,000
- --
Subtotal
3,359,248
3,004,913
2,926,899
3,082,076
2,907,163
- --
101 SNOW & ICE CONTROL
159,005
235,668
150,000
150,000
110,000
5 -0.0
CEMETERY DEPT.
102 -Personal Serv.
166,034
167,780
171,222
164,259
164,259
•--
103 Non-Personal Exp.
30,325
33,825
31,575
31,250
29,856
5 -0 -0
104 Capital Devetop nt
0
0
9,000
9,000
- --
All funds from Property
Taxes, State
Aid, and Non - Property Tax Local Receipts
Mess otherwise
Some tine item #'s are missing because they are
omitted from
this year's budget.
05- Sep -91 22
�. . .............
ANNUAL
1,698,497
1,686,000
READING
FINCOM FINCOM
68,041
ADOPTED
ACTUAL
FY91 BUDGET
FY192 BUDGET
PROPOSED RECOM.
No.
BUDGET
EXPENDITURES
As Amended
AS AMENDED
FY92 BUDGET
1,975,721
FY 1990
FY 1990
71,848
75,000
MODIFICATION
PUBLIC WORKS CONTINUED
200,000
200,000
--- - - - - --
220,000
------ - - - - --
350,000
------ - - - - --
350,000 - --
----- - - - - -- -- - - - - --
TOTAL
4,133,377
4,395,963
4,385,921
4,378,290 - --
613,834
Personal Serv.
1,393,885
1,387,177
1,347,229
1,195,419
1,174,847 ---
Non- Personal Exp.
1,846,727
1,951,009
1,821,467
2,218,166
2,025,431 ---
Capital
474,000
---------
104,000
- -- -- - - --
111,000
------ - - - - --
23,000
- ----- - -- - --
20,000 - --
----- - - - --- -- - - - - --
TOTAL
3,714,612
3,442,186
3,279,696
3,436,585
31220,278 ---
SCHOOL DEPT.
Personal Serv. 12,389,649 12,337,329
Non- Personal Exp.
Athletics 64,856 9,408
Special Educ. 765,665 881,217
Other 1,806,259 1,477,366
--- --- - - -- ---- - - ---- -----------------------------------------------
109 TOTAL 15,026,429 15,026,429 14,705,320 14,586,828 14,395,427 4 -0-1
NORTHEAST REGIONAL
Vocational School Dist
110 Assessment 186,285 186,285 145,999 145,999 138,483 5-0 -0
- --- - - - - -- ---- - - - - -- -----------------------------------------------
rr - TOTAL 15,212,714 15,212,714 14,851,319 14,732,827 14,533,910 - --
DEBT SERVICE
Retirement of Debt 1,135,000 920,232
Int.-Long Term Debt 382,045 279,917
Short Term Int. Exp 10,000 382,500
---- ------ ---- - ----- -- -- -- ------ ------ - ----- ----- - ----- -- ------
114 TOTAL 1,527,045 1,539,811 1,582,649 1,637,825 1,635,025 5 -0 -0
EMPLOYEE BENEFITS
115 Contrib Ret.
116 Non Contrib Ret.
117 Unemplymnt Benefits
118 Group Health /Life
119 Medicare /Social Sec
120 Workers Comp
TOTAL
STATE /COUNTY ASSESS.
RECAP TOTALS
1,786,653
1,786,653
1,698,497
1,686,000
1,686,000 - --
74,800
68,041
82,856
118,300
118,300 ---
30,000
29,537
205,252
126,000
126,000 ---
1,901,181
1,977,298
2,110,638
1,975,721
1,968,090 5 -0 -0
65,000
71,848
75,000
129,900
129,900 ---
200,000
200,000
--- - - - - --
220,000
------ - - - - --
350,000
------ - - - - --
350,000 - --
----- - - - - -- -- - - - - --
---------
4,057,634
4,133,377
4,395,963
4,385,921
4,378,290 - --
613,834
613,834
644,000
661,445
662,290 - --
31,068,672 30,714,574 31,209,734 31,146,201 30,598,108 ---
All funds from Property Taxes, State Aid, and Non-Property Tax Local Receipts unless otherwise
iome tine item #'s are missing because they are omitted from this year's budget.
05- Sep-91 23
RECAP TOTALS 34,879,876 34,246,855 35,027,714 35,317,296 34,761,311 - --
All funds from Property Taxes, State Aid, and Non - Property Tax Local Receipts unless otherwise
Some line item #.Is are missing because they are omitted from this year's budget.
24
05- Sep -91
FINCOM ( '
ANNUAL
READING
FINCOM
ADOPTED
ACTUAL
FY91 BUDGET
FY192 BUDGET
PROPOSED
RECOM.
No.
BUDGET
EXPENDITURES
As Amended
AS AMENDED
FY92 BUDGET
FY 1990
FY 1990
MODIFICATION
WATER
121 Personal Sery
508,339
502,588
488,076
447,826
447,526
5 -0 -0
Non - Personal Exp.
Personnel Benefits
164,264
181,698
173,005
136,538
136,538
- --
Other inc DST
644,313
622,609
656,926
794,155
788,734
- --
not to exceed*
*1000
---- - - -
---- - - - -
-----------------------------------------------
122 Total Non-Pers Exp.
- --
808,577
--
804,307
829,931
930,693
925,272
5 -0 -0
123 Debt Service
211,600
211,600
290,113
240,315
240,315
---
124 Capital
240,200
----------
240,200
---- - - - - --
202,000
-----------------------------------------------
95,100
95,100
- --
TOTAL
1,768,716
1,758,695
1,810,120
1,713,934
1,708,213
- -
SEWER
125 Personal Serv.
159,929
73,988
164,071
144,114
143,814
5 -0-0
Non-Personat Expense
Personnel Benefits
86,437
86,245
58,351
27,445
27,445
---
Other inc OST
121,454
126,647
183,490
246,927
245,056
- --
not to exceed*
*1450
-- - - - --
126 Total Non -Pers Exp.
-
207,891
--- -----
212,892
----- - - - - --
241,841
----- ---- --
274,372
---- -- ----
272,501
- - - -- --
5-0 -0
127 MWRA
1,448,288
1,260,326
1,515,835
1,981,547
1,981,547
- --
128 Debt Service
214,380
214,380
86,113
43,128
43,128
- --
129 Capital
- - -- 12,000
12,000
------ - - - -0 -
14,000
- - - --
14,000
- -- /
TOTAL
2,042,488
1,773,586
2,007,860
2,457,161
2,454,990
- --
RECAP TOTALS 34,879,876 34,246,855 35,027,714 35,317,296 34,761,311 - --
All funds from Property Taxes, State Aid, and Non - Property Tax Local Receipts unless otherwise
Some line item #.Is are missing because they are omitted from this year's budget.
24
05- Sep -91
ASSESSMENT OF TEACHERS SUMMER PAY DEFERRAL
Sections 228-231 of Chapter 138 of the Acts of 1991 is an
attempt by the Legislature to perpetuate the policy of offsetting
current obligations against future revenues. It allows
municipalities to deliberately ignore the funding of a portion of
the salary earned by teachers in one fiscal year until future
fiscal years.
This program was enacted by the Legislature in order to help
cities and towns cope with the current financial crisis. It al-
lows a community to spend what it doesn't have and it will create
cash flow problems, operating deficits, and year end liabilities.
In addition, the communities that accept this legislation will
most likely have their bond ratings lowered, which will create
higher borrowing costs.
This legislation falls under the wait and hope system of
budgeting. Accept any gimmick that you can in the present and
wait and hope that something will come along in the future to
bail you out. Personally, this is the worst legislation concern-
ing municipal finance that I have seen in over twenty years.
To the detriment of cities and towns, the Commonwealth has
had a history of advocating the deferral of current obligations.
Ideally, a budget is an attempt to match the revenues received in
a year against the liabilities incurred during the same year
while maintaining adequate reserves for contingencies. Until
recently, Massachusetts communities deferred providing adequate
funding for pensions, thereby clearly ignoring the principal of
matching current revenues against current obligations. Today a
substantial amount of current revenue provides funding to
eliminate the unfunded pension liability. Current taxpayers are
paying for the services provided in the 1940's through the
19801s.
Another deferred liability that has yet to be addressed in
Massachusetts is post employment health care benefits.. The cost
of this benefit is funded on the pay as you go basis, as pensions
were before they were funded on an actuarial basis. As health
care costs continue to escalate, and retirees live longer, it
will be an ever increasing burden on the Town's budget. At some
point, it would make sound financial sense to fund this liability
on an actuarial basis. It makes absolutely no sense to take on an
additional deferred obligation such as teachers' salaries.
25
FINANCIAL CONDITION OF READING
This is not an attempt to analyze the financial condition of
the Town in great detail. It selects certain items that have
negative implications and presents additional reasons for not
using the deferral of teachers salaries.
Delinquent Property Taxes
The following table shows the amount of outstanding property
taxes at the end of each of the last four fiscal years. The last
two fiscal years have had significant increases over the prior
fiscal year. The increase in the nonpayment of property taxes has
an impact on the Town's cash flow and has increased the amount of
operating deficits for Fiscal Years 1989 to 1991.
Fiscal Year Delinquent
Ended June 30 Property Taxes
1988
573,995
1989
595,776
1990
806,584
1991
940,018
Decrease in State Aid
Revenues distributed by the State to the Town have steadily
declined during the last several fiscal years.
Fiscal Year
1988
1989
1990
1991
1992
Decrease in Sale of Real Estate Fund
State Aid
Revenues
6,506,046
6,923,605
6,658,053
5,361,139
4,433,115 (Budgeted)
The decrease in revenue from the State has accelerated the
use of the existing Sale of Real Estate funds and the current
economic condition has hindered the Town's ability to replace
these funds.
Fiscal Year
Available
Ended June 30
Balance
1988
1,544,326
1989
1,192,404
1990
495,842
1991
2,793
C
26
C,
Decrease in Available Free Cash
In addition to the Sale of Real Estate funds, the Town has
used available fund balance (Free Cash) for funding current
operations. Available fund balance is generated when actual
revenue collections exceed budget estimates and / or unexpended
appropriation balances lapse at year end. As the financial condi-
tion of the Town has deteriorated, deviations from budgeted
amounts are shrinking. Therefore, the use of available fund
balance exceeds the Town's ability to generate surplus funds by a
substantial amount.
Fiscal Year Available
Ended June 30 Balance
1988 2,540,718
1989 1,104,851
1990 1,166,130
1991 410,509
General Fund Operating Deficits
The annual increases in unpaid property taxes, the reliance
on available fund balance and the decreases in favorable devia-
tions from budgeted amounts has produced unfavorable operating
results over the last several years. The following table is the
excess (deficiency) of revenues and other sources over expendi-
tures and other uses during the last four years.
Fiscal Year
1988
1989
1990
1991
The following tabl,
the Sale of Real Estate
pare renewable revenues
Excess
(Deficiency)
600,875
(919,350)
(849,630)
(885,921)
a is the same as the one above excluding
funds (one time revenue) in order to com-
and other sources against expenditures.
I Excess
Fiscal Year (Deficiency)
1988 600,875
1989 919,350)
1990 (2,042,034)
1991 (2,085,921)
27
Conclusion
The individual with no money and at the limit with his
credit cards, can either apply for another credit card or deal
with his financial problem. Acceptance by the Town of the Teacher
Salary Deferral Legislation is akin to the individual who chooses
to apply for another credit card.
The Town is clearly financially imbalanced. The Town does not
have adequate or predictable revenue sources to maintain the cur-
rent level of expenditures. The deferral of teachers' salaries
will only make the current financial situation worse. It would be
another step in the direction of making a manageable problem un-
manageable.
Richard P. Foley, Town Accountant
28 ( `
Finance Committee Report
This message is based on information available to the
Finance Committee as of our vote on September 4. It is
expected that some adjustments may be made between now and
Town Meeting on September 26. The review of possible budget
adjustments is ongoing.
We thought that we passed a poor budget for FY92 last
spring because we did not have any more revenue for a better
one. Now it is time for a worse one because we have even
less revenue available. The State Aid that we based the
projection on was that in the Governors budget. This was
reduced by the Legislature. We reviewed local receipts with
later FY91 actuals and adjusted the projection for this.
The proposed budget presented to you here is not one that
any of us should be comfortable with. It deletes recycling,
which will soon become mandatory, at a time when most
households in town are participating. It defers the
replacement of two police cars until a later time as the
current one does for some DPW vehicles. It deletes longevity
pay for nonunion employees and will require furloughs for
some. The schools will suffer even more than they now are
suffering. There will be reduced snow plowing. These are only
examples of some of the cuts.
There is an opportunity to avoid these reductions by
voting to defer the appropriation of one month of teacher
pay. We must still pay the teachers but we do not have to
appropriate it in FY92. This becomes an accounting liability.
We will need to borrow for this and will pay interest. In
addition, we will lose interest on the tax payments that we
would have invested if we appropriated all of our expenses.
our bond rating will be impacted and this will cost more when
we need to bond. We probably will not be allowed to certify
our Free Cash for the amount of this liability. It is
estimated that the liability will be approximately $750,000
for FY92 and we can do this again next year for FY93 and all
future years. The annual liability could be $1,500,000 plus
any salary increases. A further problem is that this catches
up with us in FY94 when we must budget all 12 months of
teachers pay (a 9.1% impact).
The School Committee endorsed this plan by a vote of 4-1-1.
The Finance Committee rejected this proposal by a vote of 8-0
because we believe that it is only an accounting mechanism
that will seriously hurt the finances of the town for many
years to come for the reasons mentioned above. The Selectmen
rejected the plan by a vote of 4-0.
Willard Burditt,'Chairman
Frederick VanMagness, vice Chairman
Nicholas Agnetta Gerald MacDonald
Richard Coco George McWilliams
Harvey Dahl Nathan White
Elizabeth Greene
99
BUDGET MESSAGE - FY92
Attached is the proposed FY92 budget that is being recommended by
the Finance Committee.
Following the Referendum Election on June 3, the Board of
Selectmen held an All-Boards Meeting to receive public input
regarding changes that may be required to the FY92 budget as ini-
tially approved by Town Meeting. The Reading Taxpayers Associa-
tion was invited to that meeting, but was not able to attend. As
a result of that meeting, the Board of Selectmen recommended the
adoption of the FY92 budget in the same. amount as Town Meeting
had previously adopted it.
The Finance Committee then held a public meeting and heard a
presentation by the Reading Taxpayers Association on June 10. On
June 12 the Finance Committee met again and voted to recommend to
Town Meeting the budget as previously approved by Town Meeting.
During its deliberations on the FY92 budget last winter, the
Finance Committee held 14 meetings and made many changes and
modifications to the budget. as -recommended by the Town Manager.
The presentation by the Reading Taxpayers Association brought up
no new information with regard to the FY92 budget. Without ex-
ception, every single suggestion or recommendation that they made
had either been reviewed previously by the Finance Committee, and
had been rejected by the Finance Committee as not being fiscally
prudent at this time, or had already been implemented in the
budget that was submitted to'and passed by Town Meeting in April.
Some of the items recommended by the Reading Taxpayers Associa-
tion are under review by the Town administration, and may in fact
be implemented during FY92 or for FY93. Therefore, the Finance
Committee felt that there was no new information forthcoming and
that the budget as previously adopted by Town Meeting should be
re-adopted.
It is the Finance Committee's intent to have Town Meeting deal
with the budget that was based on the facts and information
known at the time the budget was initially adopted in April. The
issue of state aid is in a state of flux, and no conclusions as
to final figures on state aid can be drawn at this time. Town
Meeting should be aware that an additional Special Town Meeting
,may be required in September to make modifications to the Town's
budget based on final state aid figures. It is not the Finance
.:.Committee's intent to deal.- with those issues at this Town Meet-
ing.
:Attached is a copy of the proposed motion on the budget. It is
intended that the entire budget be moved in one motion, with the
.preamble that would prevent the budget from going to another
referendum at this late date. The Finance Committee feels that
to permit a referendum at this time for the FY92 budget con-
stitutes an emergency in that there would not be adequate time to
hold a referendum election, and re-adopt a budget by the begin-
ning of fiscal year 1992 on July 1, 1991. Without a budget in
place, all Town operations would cease including production of
water, operation of sewers, police functions, ambulance func-
tions, firefighting services, etc. The adoption of the preamble
Budget Message - page 2
as part of this motion will require a two thirds vote by Town
Meeting. A copy of the relevant portions of the Charter is at-
tached.
Within the motion, Town Meeting members will be free to offer and
vote on amendments to specific line items and therefore the total
of the budget as proposed.
PLEASE MAKE SURE THAT YOU ATTEND THE MEETING ON JUNE 18, 1991 AT
7:30 P.M. AT PARKER MIDDLE SCHOOL, AND PLEASE MAKE SURE THAT YOU
BRING YOUR APRIL 1991 BUDGET PACKAGE WITH YOU.
Willard J. Burditt, Chairman
Finance Committee
1.
K
(.- - - - -\�
279201
27,307
FY92
FY92
FY92 BUDGET
FY92 BUDGET
4 Non - Personal Exp.
960
ACTUAL
FY91 BUDGET
DEPARTMENT
TOWN MGR.
ADOPTED
VOTED BY
No.
EXPENDITURES
As Amended
REQUEST
RECOMMEND.
BY TNN MTG.
FIN COM
VOTE/
43,154
FY 1990
0
0
6 Non - Personal Exp.
859
6-12 -91
REMARKS
ACCOUNTING DEPT.
0
0
ZONING BOARD
1 Personal Serv.
74,203
78,766
75,060
94,924
94,924
94,924
8 -0 -0
2 Non - Personal Exp.
954
1,250
- - --
1,125
------ - - - - --
225
------ - - - - --
225
------ - - - - --
225
------ - - - - --
8 -0 -0
TOTAL
--- - - - - --
75,157
------ - -
78,156
76,185
95,149
95,149
95,149
Non- Personal Exp.
COMMUNITY DEVL. DEPT.
CONSERVATION DIV
3 Personal Serv.
279201
27,307
27,814
27,814
27,814
27,814
4 Non - Personal Exp.
960
500
300
300
300
300
PLANNING DIV
5 Personal Serv.
2,198
40,904
43,154
0
0
0
6 Non - Personal Exp.
859
0
0
0
0
0
ZONING BOARD
7 Personal Serv.
1,502
1,100
1,100
1,100
1,100
1,100
8 Non - Personal Exp.
193
75
0
0
0
0
HISTORICAL COMM.
Non- Personal Exp.
971
1,000
900
600
600
600
INSPECTION DIV.
10 Personal Serv.
51,093
53,586
51,916
51,916
51,916
51,916
11 Non - Personal Exp.
3,150
2,000
1,800
1,800
1,800
1,800
GENERAL DEPT
12 Personal Serv.
78,083
20,744
15,689
56,593
56,593
56,593
13 Non - Personal Exp inc
4,001
2,325
1,900
1,900
1,900
1,900
OST not to exceed*
--- - - - ---
---- ------ -- --
----- - -- -- ------
- -- --- --- ---
---- -- --
------- ---
TOTAL
Personal Serv.
160,077
143,641
139,673
137,423
137,423
157,423
Non - Personal Exp.
10,134
--- - - - - --
5,900
------ - - - - -- ------
4,900
- - - - -- ------
4,600
- - - - -- ------
4,600
- - - - -- ------
4,600
- - - - --
Total
170,211
149,541
144,573
142,023
142,023
142,023
FINANCE DEPT.
FIN COM
14 Personal Serv.
1,425
1,760
1,600
1,600
1,600
1,600
15 Non - Personal Exp.
42,715
39,150
36,975
35,968
35,968
35,968
16 Reserve Fund
155,496
180,000
170,000
150,000
156,000
156,000
ASSESSMENT DIV
Personal Serv.
17 Elect. Off.
11,775
11,775
11,775
11,775
11,775
11,775
18 Elec. Off. Reval
19 Other
52,294
65,159
69,248
65,159
65,159
65,159
t funds from Property
Taxes, State
Aid, and Non - Property Tax Local Receipts unless otherwise
noted
_.,me tine item #'s are missing because they are omitted
from this
year's budget.
3
8 -0-0 $3000 Wet. Fees
8 -0 -0
8 -0 -0
8 -0 -0
8-0-0
8 -0 -0
8 -0 -0
8 -0 -0
8 -0 -0
8 -0 -0
8 -0 -0
8 -0 -0
8 -0 -0
8 -0 -0
8 -0 -0
8 -0 -0
FY92 FY92 FY92 BUDGET FY92 BUDGET
ACTUAL FY91 BUDGET DEPARTMENT TOWN MGR. ADOPTED VOTED BY
No. EXPENDITURES As Amended REQUEST RECOMMEND. BY TWN MTG. FIN COM VOTE/
FY 1990 6 -12 -91 REMARKS
FINANCE CONTINUED
4,354
8,775
8,275
3,850
3,850
3,850
ASSESSMENT DIV continued
TOWN MANAGER
20 Non - Personal Exp.
15,541
12,300
16,900
3,340
3,100
3,100 8 -0 -0
21 Capital
0
5,000
0
0
0
0
22 Interest -Tax Appeal
0
0
0
0
0
0
DATA PROCESSING
Non-Personal Exp.
25 Non - Personal Exp inc
62,033
51,800
52,600
53,500
53,500
53,500 8 -0 -0
OST not to exceed*
95,000
95,000
95,000
95,000
95,000
8 -0 -0
26 Capital
20,900
13,400
0
0
0
0
GENERAL DEPARTMENT
34 Other
4,610
3,500
3,500
3,500
3,500
27 Personal Serv.
252,982
220,483
221,675
241,319
241,319
241,319 8 -0 -0
28 Non - Personal Exp.
58,310
61,250
61,250
63,080
63,080
63,080 8 -0 -0
Total
36 Non - Personal Exp.
28,584
31,000
Personal Serv.
318,476
299,177
304,298
319,853
319,853
319,853
Non - Personal Exp.
334,095
344,500
337,725
305,888
311,648
311,648
Capital
20,900
18,400
0
0
0
0
TOTAL 673,471 662,077 642,023 625,741 631,501 631,501
GENERAL SERVICES DEPT.
SELECTMEN
29 Non - Personal Exp..
4,354
8,775
8,275
3,850
3,850
3,850
8 -0 -0
TOWN MANAGER
30 Personal Serv.
61,356
64,730
64,730
64,730
64,730
64,730
8 -0 -0
31 Non - Personal Exp.
5,299
4,950
5,160
4,000
4,000
4,000
8 -0 -0
LAW DIV.
Non-Personal Exp.
32 Town Counsel
95,000
95,000
95,000
95,000
95,000
95,000
8 -0 -0
33 Labor Counsel
17,688
15,000
15,000
15,000
15,000
15,000
8 -0 -0
34 Other
4,610
3,500
3,500
3,500
3,500
3,500
8 -0 -0
PERSONNEL DIV.
35 Personal Serv.
7,706
0
0
0
36 Non - Personal Exp.
28,584
31,000
25,125
38,845
38,845
38,845
8 -0 -0
TOWN CLERK DIV
37 Personal Serv.
20,720
31,270
31,270
31,270
31,270
31,270
8-0 -0
38 Non - Personal Exp.,
6,605
1,980
2,455
1,675
1,675
1,675
8-0 -0
inc.OSTnot exc $425
425
ELECTIONS /REG
39 Personal Serv.
9,284
25,440
15,250
14,550
14,550
14,550
8 -0 -0
40 Non-Personal Exp.
16,992
21,900
18,300
15,900
15,900
15,900
8 -0 -0
All funds from Property
Taxes, State Aid,
and Non-Property Tax Local Receipts unless otherwise noted
Some line item #Is are missing
because
they are omitted from this
year's budget.
4
(-- - - - - -I FY92 FY92 FY92 BUDGET FY92 BUDGET
ACTUAL FY91 BUDGET DEPARTMENT TOWN MGR. ADOPTED VOTED BY
No. EXPENDITURES As Amended REQUEST RECOMMEND. BY TWN MTG. FIN COM VOTE/
FY 1990 6-12-91 REMARKS.
GENERAL SERVICES CONTINUED
41 CASUALTY INS 210,977
42 INDEMN POL /FIRE 30,188
GENERAL DEPARTMENT
43 Personal Serv. 112,577
44 Non-Personal Exp. inc 69,767
DST not to exceed*
Total
260,000
260,000
256,500
256,500
256,500
8 -0 -0
20,000
20,000
15,000
20,000
20,000
8 -0 -0
107,491 103,678 112,551 112,551 112,551 8 -0 -0
67,523 60,865 85,145 85,145 85,145 8 -0 -0
Personal Sery 211,643 228,931
Non-PersonaL Exp 490,064 529,628
TOTAL 701,707 758,559
HUMAN SERVICES DEPT.
HEALTH DIV. /WTS. & MEAS.
214,928
223,101
223,101
223,101
513,680
534,415
539,415
539,415
728,608
757,516
762,516
762,516
45 Personal Serv.
40,993
30,868
28,669
30,669
30,669
30,669
46 Non - Personal Exp inc
40,616
32,064
34,805
36,660
36,660
36,660
OST not to exceed*
-ELDER SERVICES DIV
Personal Serv.
65,768
71,670
70,498
70,498
70,498
70,498
Non Personal Exp.
9,878
8,702
6,811
7,211
7,211
7,211
VETERANS SERV DIV
49 Personal Serv.
10,638
7,832
7,571
7,571
7,571
7,571
Non-Personal Exp.
50 Aid
22,805
16,000
16,000
20,000
20,000
20,000
51 Other
1,045
400
400
400
400
400
RECREATION
52 Personal Serv.
47,882
42,983
17,885
17,885
17,885
17,885
53 Non - Personal Exp.
29,947
35,740
850
850
850
850
WEIGHTS & MEASURES
54 Personal Serv.
5,275
2,000
IN HEALTH
IN HEALTH
IN HEALTH
IN HEALTH
55 Non - Personal Exp.
500
500
IN HEALTH
IN HEALTH
IN HEALTH
IN HEALTH
GENERAL DEPT
56 Personal Serv.
75,009
85,706
85,706
85,706
86,027
86,027
57 Non - Personal Exp.
3,119
2,608
1,811
1,811
1,811
1,811
TOTAL
Personal Serv.
245,565
241,059
210,329
212,329
212,650
212,650
Non-PerSonaL Exp.
107,910
96,014
-- ---- -- - --
60,677
---- - -- - - --
66,932
---- ---- - -- -
66,932
---- - - - ---
66,932
- --- - --- - --
TOTAL
-- ------
353,475
337,073
271,006
279,261
279,582
279,582
ALL funds from Property
Taxes, State
Aid, and Non-Property
Tax
Local Receipts
unless otherwise
noted
Some line item #'s are missing because they are omitted from this year's budget.
5
8 -0 -0
8 -0 -0
B -0 -0
8 -0 -0
8 -0 -0
8 -0 -0
8 -0 -0
8 -0 -0
8 -0 -0
8 -0 -0
8 -0 -0
PUBLIC SAFETY DEPT.
POLICE
60 Personal Serv.
1,839,607
1,822,808
FY92
FY92
FY92 BUDGET
FY92 BUDGET
C
61 Non - Personal Exp inc
ACTUAL
FY91 BUDGET
DEPARTMENT
TOWN MGR.
ADOPTED
VOTED BY
8 -0 -0
No.
EXPENDITURES
As Amended
REQUEST
RECOMMEND.
BY TWN MTG.
, FIN COM
VOTE/
62 Capital
FY 1990
0
0
0
0
6-12-91
REMARKS
LIBRARY DEPT.
75
Personal Serv.
203,914
175,958
175,958
58 Personal Serv.
369,094
387,258
372,031
372,031
380,277
380,277
8 -0 -0
59 Non - Personal Exp inc
110,246
88,600
88,600
85,600
85,600
85,600
8 -0 -0
OST not to exceed*
Tax
Local Receipts unless otherwise noted
--- - -- ---
---
- --- -- - - - --
TOTAL
--- --- --
479,340
-- -- - - - - ---
475,858
------ -----
460,631
--
457,631
--- -----
465,877
465,877
8 -0 -0
PUBLIC SAFETY DEPT.
POLICE
60 Personal Serv.
1,839,607
1,822,808
1,710,115
1,785,834
1,785,834
1,785,834
8 -0 -0
61 Non - Personal Exp inc
109,850
146,400
151,750
156,311
156,311
156,311
8 -0 -0
DST not to exceed*
8 -0 -0
74
Capital (General)
16,000
8,000
14,000
62 Capital
0
0
0
0
0
0
ANIMAL CONTROL
75
Personal Serv.
203,914
175,958
175,958
.63 Personal Serv.
18,023
9,500
9,500
9,500
9,500
9,500
8-0 -0
64 Non-Personal Exp.
2,662
5,350
5,350
4,875
4,875
4,875
8-0 -0.
FIRE /EMERG. MGMT.
Tax
Local Receipts unless otherwise noted
Some line item #'s are missing because they are omitted
from this year's budget.
65 Personal Serv.
1,759,889
1,763,906
1,709,862
1,724,163
1,724,163
1,724,163
8 -0 -0
66 Non - Personal Exp inc
82,525
82,830
80,488
72,644
72,644
72,644
8 -0 -0
DST not to exceed*
EMERGENCY MGMT
68 Personal Serv.
2,350
2,480
IN FIRE
IN FIRE
IN FIRE
IN FIRE
69 Non - Personal Exp.
500
319
IN FIRE
IN FIRE
IN FIRE
IN FIRE
GENERAL DEPARTMENT
70 Personal Serv.
117,119
135,550
150,418
147,682
147,682
147,682
8 -0 -0
71 Non - Personal Exp.
600
25,700
30,500
15,341
13,941
13,941
8 -0 -0
TOTAL
Personal Serv.
3,736,988
3,734,244
3,579,895
3,667,179
3,667,179
3,667,179
Non - Personal Exp.
196,137
260,599
268,088
249,171
247,771
247,771
Capital
0
- -- - - - - --
0
- ----- - - - - --
0
-- --- - - - - ---
0
- ----- - -- - --
0
-- -- -- ---- --
0
------ -- - - --
TOTAL
3,933,125
3,994,843
3,847,983
3,916,350
3,914,950
3,914,950
PUBLIC WORKS DEPT.
BLDG MAINT
72
Personal Serv.
144,703
144,738
144,988
110,611
110,611
110,611
8-0-0
73
Non - Personal Exp.
352,721
253,185
256,837
258,974
258,974
258,974
8 -0 -0
74
Capital (General)
16,000
8,000
14,000
14,000
14,000
8-0 -0
ENGINEERING
-
75
Personal Serv.
203,914
175,958
175,958
134,248
129,748
129,748
8 -0 -0
76
Non - Personal Exp.
4,879
6,734
5,939
5,500
5,500
5,500
8 -0 -0
All
funds from Property
Taxes, State
Aid, and Non - Property
Tax
Local Receipts unless otherwise noted
Some line item #'s are missing because they are omitted
from this year's budget.
C
0
�-
FY92
FY92
FY92 BUDGET
FY92 BUDGET
ACTUAL
FY91 BUDGET
DEPARTMENT
TOWN MGR.
ADOPTED
VOTED BY
No. EXPENDITURES
As Amended
REQUEST
RECOMMEND.
BY TWN MTG.
FIN COM
VOTE/
FY 1990
6 -12-91
REMARKS
PUBLIC WORKS CONTINUED
ADMINISTRATION
77 Personal Serv.
126,736
145,478
167,918
91,506
91,506
91,506
8 -0 -0
78 Non - Personal Exp.
4,684
4,750
4,725
3,500
3,000
3,000
8 -0 -0
HIGHWAY MAINT
79 Personal Serv.
401,424
397,652
399,073
399,073
' 399,073
399,073
8 -0 -0
80 Non - Personal Exp inc
278,325
125,695
117,757
117,969
117,086
117,086
8 -0 -0
DST not to exceed*
HIGHWAY MAINT
Capital
81 Library Prkng Lot
0
0
0
0
0
0
82 Street Recon
0
0
0
0
0
0
83 Street Accept.
0
0
15,000
0
0
0
84 Drainage
0
0
0
0
0
0
85 Walk /Curb Program
0
0
25,000
0
0
0
86 STREET LIGHT
175,516
168,164
168,164
179,935
168,164
168,164
8 -0 -0
87 RUBBISH LOLL /DISP
687,770
924,592
1,630,496
1,358,304
1,358,304
1,358,304
8 -0 -0
88 Hazardous Waste
0
0
0
0
0
0
OARKS & FORESTRY
"I Personal Serv.
230,856
119,351
223,450
223,450
223,450
223,450
8 -0 -0
Non- Personal Exp.
45,580
24,401
22,887
24,245
24,245
24,245
8 -0 -0
91 Capital
0
20,000
175,000
0
0
0
FORESTRY
92 Personal Serv.
IN PARKS
103,749
IN PARKS
'IN PARKS
IN PARKS
IN PARKS
93 Non - Personal Exp.
IN PARKS
14,308
IN PARKS
IN PARKS
IN PARKS
IN PARKS
94 Town Forest Comm.
IN PARKS
500
IN PARKS
IN PARKS
IN PARKS
IN PARKS
EQUIP MAINT
95 Personal Serv.
111,764
89,081
89,681
56,218
76,772
76,772
8 -0 -0
96 Non - Personal Exp.
132,041
117,563
118,865
74,521
101,643
101,643
8 -0 -0
97 Capital
104,000
75,000
184,000
69,000
0
0
8 -0 -0
TOTAL
Personal Serv.
1,219,397
1,176,007
1,201,068
1,015,106
1,031,160
1,031,160
Non-Personal Exp inc
1,681,516
1,639,892
2,325,670
2,022,948
2,036,916
2,036,916
OST not to exceed*
Capital
104,000
111,000
407,000
83,000
14,000
14,000
Subtotal
3,004,913
2,926,899
3,933,738
3,121,054
3,082,076
3,082,076
101 SNOW & ICE CONTROL
235,668
150,000
150,000
150,000
150,000
150,000
8 -0 -0
CEMETERY DEPT.
$77,000 Beq. &
102 Personal Serv.
167,780
171,222
161,965
164,734
164,259
164,259
8 -0-0
$14,270 Lots
103 Non - Personal Exp.
33,825
31,575
35,810
32,250
31,250
31,250
8 -0 -0
$30,000 Lots
104 Capital Devetopmnt
0
15,000
18,000
9,000
9,000
8 -0 -0
$9,000 Lots
All funds from Property
Taxes, State
Aid, and Non-Property Tax
Local Receipts unless otherwise noted
Mme tine item #'s are missing because they are omitted from this year's budget.
7
5
}
TOTAL 3,442,186 3,279,696 4,296,513 3,486,038 3,436,585 3,436,585
SCHOOL DEPT.
Personal Serv. 12,337,329
Non-Personal Exp.
Athletics 9,408
Special Educ. 881,217
Other 1,477,366
---- - - - - -- -----------------------------------------------------------------
109 TOTAL 15,026,429 14,705,320 14,821,850 14,586,828 14,586,828 14,586,828 8 -0 -0
NORTHEAST REGIONAL
FY92
FY92
FY92 BUDGET
FY92 BUDGET ( I
ACTUAL
FY91 _UDGET
DEPARTMENT
TOWN MGR.
ADOPTED
VOTED BY
No.
EXPENDITURES
As Amended
REQUEST
RECOMMEND.
BY TWN MTG.
FIN COM VOTE/
155,869
FY 1990
145,999
145,999
8 -0 -0
6-12 -91 REMARKS
PUBLIC WORKS CONTINUED
-----------------------------------------------------------------
14,851,319
14,977,719
14,732,827
14,732,827
14,732,827
TOTAL
DEBT SERVICE
Personal Serv.
1,387,177
1.,347,229
1,363,033
1,179,840
1,195,419
1,195,419
Non - Personal Exp.
1,951,009
1,821,467
2,511,480
2,205,198
2,218,166
2,218,166
Capital
104,000
111,000
422,000
101,000
23,000
23,000
TOTAL 3,442,186 3,279,696 4,296,513 3,486,038 3,436,585 3,436,585
SCHOOL DEPT.
Personal Serv. 12,337,329
Non-Personal Exp.
Athletics 9,408
Special Educ. 881,217
Other 1,477,366
---- - - - - -- -----------------------------------------------------------------
109 TOTAL 15,026,429 14,705,320 14,821,850 14,586,828 14,586,828 14,586,828 8 -0 -0
NORTHEAST REGIONAL
Vocational School Dist
110 Assessment
186,285
145,999
155,869
145,999
145,999
145,999
8 -0 -0
TOTAL
---- -- - - --
15,212,714
-----------------------------------------------------------------
14,851,319
14,977,719
14,732,827
14,732,827
14,732,827
DEBT SERVICE
Retirement of Debt
920,232
Int.-Long Term Debt
279,917
Short Term Int. Exp
382,500
$82,000 spec.
___ ---
-- ------- ---
-- --- - - -- ---
-- ---- -- - - --
-- --- - -- - ---
-- ------ -----
Real Est.&
114 TOTAL
1,539,811
1,582,649
1,689,561
1,637,825
1,637,825
1,637,825
8 -0 -0
$484,000 R.E.
EMPLOYEE BENEFITS
$65,000 Abate.
115 Contrib Ret.
1,786,653
1,698,497
1,690,675
1,686,000
•1,686,000
1,686,000
8 -0 -0
Surplus
116 Non Contrib Ret. .
68,041
82,856
1.19,638
118,300
118,300
118,300
8 -0-0
117 Unemplymnt Benefits
29,537
205,252
115,500
126,360
126,000
126,000
8 -0 -0
118 Group Health /Life
1,977,298
2,110,638
1,965,000
1,975,721
1,975,721
1,975,721
8 -0 -0
$767,000 free $
119 Medicare /Social Sec
71,848
75,000
150,000
130,000
129,900
129,900
8 -0 -0
120 Workers Comp
200,000
--- - - - - --
220,000
------ - - - - --
220,000
- ----- - - - ---
345,477
- ----- -- - - --
350,000
------ - - - - --
350,000
------ - - - - --
8 -0 -0
TOTAL
4,133,377
4,395,963
4,260,813
4,381,858
4,385,921
4,385,921
STATE /COUNTY ASSESS.
613, 834
644, 000
644,000
665,100
661,445
661,445
8 -0-0
RECAP TOTALS 30,714,574 31,209,734 32,039,615 31,177,319 31,146,201 31,146,201
All funds from Property Taxes, State Aid, and Non - Property Tax Local Receipts unless otherwise noted
Some line item #'s are missing because they are omitted from this year's budget.
n
---- ------ -----------------------------------------------------------------
122 Total Non -Pers Exp. 804,307
829,931
809,184
FY92
FY92
FY92 BUDGET
FY92 BUDGET
290,113
ACTUAL
FY91 BUDGET
DEPARTMENT
TOWN MGR.
ADOPTED
VOTED BY
No.
EXPENDITURES
As Amended
REQUEST
RECOMMEND.
BY TWN MTG.
FIN COM VOTE/
1,778,761
FY 1990
1,713,934
j 9
Capital
12-000
6-12-91 REMARKS
WATER
14,000
14,000
14,000 8 -0 -0
- - --
TOTAL
- - --
1,773,586
------ - - - -0-
2,007,860
121 Personal Sery
502,588
488,076
448,202
447,826
447,826
447,826 8 -0 -0
Non - Personal Exp.
Personnel Benefits
181,698
173,005
154,737
136,358
136,538
136,538
Other inc OST
622,609
656,926
654,447
832,162
794,155
794,155
not to exceed*
---- ------ -----------------------------------------------------------------
122 Total Non -Pers Exp. 804,307
829,931
809,184
968,520
930,693
930,693 8 -0 -0
123 Debt Service 211,600
290,113
267,315
267,315
240,315
240,315 8 -0 -0
124 Capital, 240,200
202,000
95,100
95,100
95,100
95,100 8 -0 -0
-- -- -- - --- -----------------------------------------------------------------
TOTAL 1,758,695
1,810,120
1,619,801
1,778,761
1,713,934
1,713,934
SEWER
125 Personal Serv. 73,988 164,071 144,302 144,114 144,114 144,114 8-0 -0
Non-Personal Expense
Personnel Benefits 86,245 58,351 38,925 27,445 27,445 27,445
Other inc OST 126,647 183,490 236,163 259,120 246,927 246,927
not to exceed*
126
Total Non -Pers Exp.
--------
212,892
----- - - ----
241,841
------- -- --
275,088
--- ------ --
286,565
-- ---------
1 274,372
-----------
274,372 8-0 -0
127
MWRA
1,260,326
1,515,835
1,819,002
1,981,547
1,981,547
1,981,547 8 -0 -0 $200,000surplus
128
Debt Service
214,380
86,113
59,424
43,128
43,128
43,128 8 -0 -0
j 9
Capital
12-000
14,000-
14,000
14,000
14,000 8 -0 -0
- - --
TOTAL
- - --
1,773,586
------ - - - -0-
2,007,860
-- --
2,311,816
- - - -- -
2,469,354
------------
2,457,161
2,457,161
RECAP TOTALS 34,246,855 35,027,714 35,971,232 35,425,434 35,317,296 35,317,296
All funds from Property Taxes, State Aid, and Non-Property Tax Local Receipts unless otherwise noted
Some Line item #'s are missing because they are omitted from this year's budget.
Vj
•
•
TT
•
•
CJ
z
W
C)
W
2
w
i
r
W
C
E-
tQ
(n
.a
Cc C
O
Cc O
O O
p� CL cc
O� _
n .�..r Q
00 s-
MINION
Q � �
C 1. Co
.Gr
O c >
C W
N 's•• '4W
O O
M Q�
CL .r
16M 0
W /
no A
= O (D
C >
c o
OF'
.w TM
MINION L
O
CO
TM
cn
r N
CC _ �� O
W *w �-
�' o�
t�
C
c
� M �
_ v
N1 � LL
O C
0w
low -W
CD W v'
C O cn O
O O m M
Its co
cm c
O
C M
N C
CL
_ _
O
E is o
N
J v (0)
i.n vl y
O � =
n .S o n
� a®
cc � w '1'+
_ �: Z O
E°— o
m
O
'O O d'
O
—
LO tTi r v
Cj) N
=
4.0 0 0
MW
cc W
O C C O
v = u
Cc N
tw .s O
/�i.L = O
E Q, E-
O OiCP -
v C C Cc
'- '- V
O 0 Q.
C 0 CC
r
O O = 0)
~ M
C
W C
O$�i
W m ,o
c I L
C w
O�a��
zmcc.W
al
1 . • ,
• 6 cc
• 1
• � 111111 ,,,
• • • 1
/ • we r
u 1
1
• 0
1 • •
• CL Q 0 /
.• •
1
•
• • •
/
CL • 0 C
1
CD c
• . • ' •
r. 1
• 1 1 1 • •
Co • • • '
• 1 / 1
1
1 4w 1
•
1 1 y : 1 ..
LM 4w • L.
.
• 1 • • • , •
1
1 1 • 1
1 , •
' 1 ' • • 0 •
1
1
61%00 • • cc
Jc • C 1 • 4w 1
INI • •
• m • cc
• • • , 1
1 . • • 1 • •
/ •
• `
• • •
/
1 • •
• 1
• /
1
r
0 • . • • Cc
•
• em 0
• • •
•
•
• •
c
•
1 1
• 1 • •
-• 1 1 • •
1 1 . 1 / 1 • •
LM E 1
•
11
L
L
Cr
as
N
O
O
E
O
V
v
C
cc
C
W
t
j
TOWN MODERATOR
16 LOWELL STREET
Dear Town Meeting Members and Citizens,
The results of the recent special election have had the effect of
rescinding the Town Meeting approval of the F.Y. 1992 Town
Budget. For that reason, the Board of Selectmen has called a Spe-
cial Town Meeting for Tuesday, June 18, at the Parker Middle
School Auditorium, beginning at 7:30 pm, to discuss and adopt an
F.Y. 1992 budget. The meeting.is being held at Parker because
the High School Auditorium is already booked for that night.
I cannot stress how important it is that all Town Meeting Members
make every effort to be present on the 18th, and on any succeed-
ing nights as may be needed to get a budget adopted prior to the
beginning of the new fiscal year starting on July 1. Some Town
Meeting members may be discouraged by the vote on Monday, June 3,
after all of the time and effort that you put into considering
the budget. However, you are the officially constituted ap-
propriating authority of the Town, and in spite of the vote, only
you can adopt a Town budget. Failure to have a Town budget in
place on July 1 will put this entire community at risk. Unlike
Federal and State governments, the Town of Reading services could
cease to be provided without the necessary funding in place.
Therefore, please make
once again in debating
day the 18th of June.
Paul C. Dustin
Town Moderator
every effort to attend and participate
and adopting the F.Y. 1992 budget on Tues-
Your participation is crucial.
Town of Reading Home Rule Charter - Printed - November, 1988
.. -: section -2- '15`Referenduiri`Frocedures __..._- .. .
No final affirmative vote of a town meeting on any warrant article shall. be operative until-
after
the - expiration -of seven (7) days following the dissolution of the -town meeting, except the fo1-
- towing: (a) a vote to adjourn or dissolve; (b) votes appropriating money for the payment of
notes or bonds of the town and interest becoming due within the then current fiscal year; (c) .
votes for the temporary borrowing of money in anticipation of revenue; or (d) a vote declared
by preamble by a two- thirds vote of town meeting to be an emergency measure necessary for
-the immediate preservation of the peace, health, safety or convenience of thetown. If a referee
dum petition is not filed within the said- sev6n-(7).zdays, the votes of the town.meeting shall.
then.become operative. 4.
If, within said seven (7) days, a petition signed by not less than three (3) percent of the voters .
certified by the registrars of voters, containing their names and addresses, is filed with the
board of selectmen requesting that any question. be submitted to the voters, then the opera-
tion of such vote shall be further suspended pending its determination as provided below. The .
board of selectmen shall, within ten (10). days after the filing of such petition, call a special
election that shall be held within thirty (30) days or such longer period as may be required by
law after issuing the call, for the purpose of presenting to the voters any such question. If,
however, a regular or special election is to be held not more than sixty (60) days following the
date the petition is filed, the -board of selectmen may provide that any such question be
presented to the voters at that election.
Any question so submitted shall be determined by a majority vote of the voters voting in said
election, but no action of the town meeting shall be reversed unless at least twenty (200%) per-
cent of the eligible voters vote in such election. i
Each question so submitted shall be in the form of the following question, which shall be placed
on the official ballot: - "shall the town vote to approve the action of the representative town
meeting whereby it was voted (brief description of the substance of the vote in substantially
the same language and form in which it was stated when presented by the moderator to the
town meeting, as appears in the records of the clerk of the meeting ) "?