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HomeMy WebLinkAbout2010-10-13 Finance Committee PacketFinance Committee - Agenda October 13, 2010 Town Hall Conference Room 7:30 - Call to Order 7:30 - RMLD Presentation (15 min) 7:45 - Budget Planning- (15 min) ® FinCom Guidance ® Budget Process Discussion 8:00 - Financial Forums (30 min) ® Forum I - Revenue•Opportunities • Criteria for Consideration ® Next Steps / Follow up ® Forum II - Expenses - Planning / Discussion 8:30 - Town Meeting Warrant (30 min) ® Review Finance Related Questions ® Vote FinCom Position ® Assign Reports 9:00 - FinCom Position on Question 3 (10 min) .9: 10 - Miscellaneous (15 min) ® Special Election Expense ® Free Cash ® Liaison Assignments ® Approve Minutes, 8/4/10 & 9/15/10 ® 10/23 Assoc. of Town FinCom - Franklin 9:30 - Close Budizet Calendar: Oct 27 Financial Forum II - Expenses & Budget Guidance Jan 24 Financial Forum III - State Aid Updates & Capital March 2, 9, 16, 23, 30 FinCom Budget Review April 25 Town Meeting Future Topics: Town Business Recovery Strategy Performance Contracting Progress'/ Returns vs. Estimates Page 1 of 1 LeLacheur, Bob From: Donnelly Moran Family [donnellymo@gmail.com] Sent: Saturday, October 09, 2010 7:14 AM To: Finance Subject: Fincom Revenue Enhancement Suggestions Hi Bob, I apologize for not submitting these suggestions before the meeting last month but I have two suggestions of ways to increase town revenue. Please forward these suggestions to the appropriate person in Fincom. The first idea is to assess to property owners a road improvement tax of a modest amount such as $4 per foot of frontage for between seven to ten years when a road is rebuilt. I believe that the amount charged of $400 per year for a home with 100' feet of frontage would'be a very acceptable amount to most residents and it would help increase slightly the amount of paving we could do. I live on a side street that is in terrible condition but is unlikely to be repaved in the next ten years since it will always be ranked low since it only receives local traffic. I think most families would also be willing to pay a modest amount of money to have their road repaved since so many roads are in deplorable condition. The second suggestion is to charge either a tax or betterment charge when the town installs granite curbing. We don't install curbing often but our money would go farther if people who have their property improved with granite curbing paid a portion of the cost. Though we don't do much curbing it would definitely be worth exploring if the town has to pay for a portion of the road improvements when West Street is rebuilt in the fdture with state assistance. Thanks for seeking suggestions, Charles Donnelly Moran 10/13/2010 9/22/2010 Revenue Enhancement Ideas from Reading Financial Forum September 15, 2010 Bucketed List Evaluation Criteria Opp Cost / Being Ease to Implement Ongoing Community Unintened Who Should Ideas That Received Votes Votes Done Revenue Implement Cost Cost Impact Consequences Carry Forwarc FinCom Next ONE TIME REVENUE Sale of Town Land (Oakland Rd-last big parcel} 25 High Medium None TBD Varies by lot Selectman ONGOING REVENUE 1 School and Town Land: Opportunities 49 Cell Towers 20 Yes Medium Low,Medium TBD TMgr/Selectman Advertising/Billboards 15 Yes Medium TBD Selectman/SC Wind/Solar Power Generation and Sell Back 9 No RMLD Sell Timber in Town Forest 5 Yes DPW/Town Forest Committee 2 School and Town Facilities: Opportunities 24 Rental of existing space 15 Yes Low Low Selectman/SC Naming Rights 9 No Selectman/SC 3 Fees: Introduce New Ones 18 " Selectman Pay as You Throw Trash Fee 6 - No Preferred Parking Fees at RMHS 6 No Schools Billing At Fault Accidents 5 No Public Safety Wireless air rights billing 1 No 4 Economic Development 17 Low-Medium Positive Town Economic Development/PR 12 Yes Selectman Tax Incentives for New Business 5 No Selectman 5 New Initiatives 16 TBD TBD Selectman/SC Grant Writers to Bring in 5 No Endowed Positions at Schools 5 No Schools Road Races Program 3 No Recreation Selectman Reading Branded Credit Card 2 No Remove state gas tax on Town 1 No Legislators rs 6 Fees: Increase existing 12, Low-Medium TBD Parking Fee at Depot 10 Yes Selectman Raise Parking Tickets & Fines / Parking Meters 1 Yes Selectman Increase RMLD annual in lieu of Tax Payment 1 Yes Selectman Increase Ice Arena Payments 0 Yes Selectman 7 Gifts/Donations/Sponsorships 12 Low TBD Sponsoring Town Trees, Benches, Lights, etc. 7 Yes Selectman Focused Approach for Gifts/donations 5 No Selectman/SC 8 Expand Service Offerings 6 Low-Medium TBD Offer Ambulance Services to other Towns 6 No Selectman Total Votes 179 Financial Forum H (Expenses) -Agenda October 27, 2010 Senior Center 7:00 - Call to Order Marsie 7:10 - Financial Forum I (Revenue) Recap Marsie • Top Opportunities Identified • Next Steps / Follow up 7:25 - Town Expenses Bob • Primary Services Provided • Accommodated Costs • Salaries vs. Expenses • Notable Historic Trends • Expense Reduction Initiatives Explored 7:45 - School Expenses Mary • Primary Services Provided • Accommodated Costs • Salaries vs. Expenses • Notable Historic Trends • Expense Reduction Initiatives Explored 8:00 - Brainstorming Session - Potential Expense Reductions Mark 8:30 - Debrief & Identify Top Opportunities Mark 8:50 - Summary & Next Steps Marsie 9:00 - Close Marsie Budget Calendar: Oct 27 Financial Forum II - Expenses & Budget Guidance Jan 24 Financial Forum III - State Aid Updates & Capital March 2, 9, 16, 23, 30 FinCom Budget Review April 25 Town Meeting 0q DRAFT November S. 2010 Subsequent Town Meeting WARRANT OUTLINE 10/11/2010 Art, Mover/ Moderator # Article Description Sponsor Comment Notes 1 Reports Board of Selectmen ♦ State of the Schools Recognition of ♦ RMLD George Theophanis ♦ Report on instructional motion re church snow plowing ♦ Report of the ahMBC. Table 4 Amend FY 2011 Budget FINCOM 5 rior years bills Payment of i Board of Selectmen EN 6 p Dis osal of tangible pro erty i i Board of Selectmen ® Police van, Expedition -=3 IN 7 Debt Authorization = water Board of Selectmen L im rovement loan program 8 Authorizing the Town to apply for 7 Library Board of Report on the proposed -Aa - P2 arlintr Uii'ki;n T il~rar,T r~rniart T, ~,etaac library project 12 Acceptance of drainage easements - Board of Selectmen ♦ Benjamin Lane 13 Home Rule petition re additional Board of Selectmen package store license for Downtown 2/3 vote 2/3 vote 2/3 vote Counted Vote Gs 1.4 Bylaw Amendment re eliminating Rules Committee • Precinct chairman term limits 15 Amend Charter to eliminate Land Bank Board of Selectmen s Committee 16 Charter Amendment re referendum Board of 'Selectmen + procedures 17 Approving a contract for greater than 3 Reading Municipal years NEON= Light Board 18 Zoning - amendments to sign CPDC • regulations - side yard setbacks on freestanding signs in Business A zoning district NIONMENNEM 19 Zoning - amendments to sign CPDC • regulations - free standing signs in Business B zoning district 20 Zoning - amendments to sign CPDC regulations - Exempt Signs in Business A and Business B zoning districts 21 Zoning - amendments to sign CPDC • o regulations - second sign permitted in single tenant buildings Business A zoning district 22 Zoning - correction to Section 6.3 CPDC • Typo Nonconforming • 2/3 vote 2/3 vote 2/3 vote 2/3 vote. 0 Bylaw Committee Report: No report. ALE To' see if the Town will vote to amend the FY 2011 - FY 2020, Capital ye.~ents Program as provided for in Section 7-7 of the Reading Home Rule Charter, or take any action with respect thereto. Board of Selectmen Background: The following amendments are proposed to the FY 2011-FY 2020 Capital Improvements Program (CIP). These amendments need to be included in the CIP in order for Town Meeting to consider funding them under the various Articles at Town Meeting. The full revised CIP is included in the blue pages in the back of this report. The following are proposed modifications to the CIP previously approved at the Annual Town Meeting in April 2010: Finance Committee Report: Bylaw Committee Report: No report. RTICLE 4 To see if the Town will vote to amend one or more of the votes taken under Article of the A 1I 26, 2010 Annual Town Meeting relating to the Fiscal Year 2011 Municipal Budget; and se 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. Finance Committee Background: General Fund Account Line Description Decrease Increase FINCOM Vote G92 Town Administration - Expenses • Postage $ 8,000 • Printing & paper $ 2,000 192 Finance - Expenses • Postage $ 8,000 • Printing & paper $ 2,000 • Mass Communications $12 000 System . Public Safety) , K91 Community services - Wages 2/3 TM vote • Sick leave buyback $ 4,470 K92 Community services - Expenses • Veteran's Benefits $25,000 3 2010 Subsequent Town Meeting Warrant Report L91 Library -Wages 2/3 TM vote • Sick leave buyback $ 5,145 Subtotals $10,000 $56,615 Net Operating Expense $46,615 From Town Sick[Vacation $ 9,615 Stabilization Fund From Free Cash $37,000 Net Change in Revenues $50,000 • Federal Aid - $350;000 • Fed. Medicaid - $330,000 • Local charges - $150,000 • Smart Growth + $350,000 • New Growth + $150,000 • Local Meals tax + $140,000 • State Aid + $105,000 • Reading Ice AA + $35,000 From Free Cash $50,000 Enterprise Funds Account Line Description Decrease Increase FINCOM Vote W99 Water • Reduce by overhead already $377,367 voted in General Fund budgets; new total for line W99 is $5,055,924 of which $225,000 is from Water Reserves and the balance from property taxes, State aid and non-property tax local receipts X99 Sewer • Reduce by overhead already voted in General Fund $2591004 budgets; nevtotal for line W99 is $5,153,719 of which $100,000 is from Sewer Reserves and the balance from property taxes, State aid and non-property tax local receipts Subtotals $636,371 $0 4 2010 Subsequent Town Meeting Warrant Report Finance Committee Report: Bylaw Committee Report: No report. ARTICLE To see if the Town will vote to authorize the payment during Fiscal Year 2011 of ills re Wing unpaid for previous fiscal years for goods and services actually rendered to the Town, or to ny other action with respect thereto. Board of Selectmen Background: There is one known bill from a prior year. Approval of payment of that bill will take a 9/10 vote of Town Meeting. An engineering bill for $190 was thought to be a duplicate bill, but two service calls had been performed. Finance Committee Report: Bylaw Committee Report: No report. ARTICLE To see if the Town will Vote to. authorize the Board of Selectmen to sell, or e h e, 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: The following list of tangible property with a value in excess of $5,000 is proposed for disposition under this Article. Between now and Town Meeting, there may be additional items added to the list. ♦ Police-1996 Ford Econoline 250 Van Police -1998 Ford Expedition ♦ Police -1999 Ford Taurus Finance Committee Report: Bylaw Committee Report: No report. ARTICLE 7 To see what sum the Town will raise by borrowing pursuant to G.L. Chapter 44, §7 and 8 transfer from available funds, or otherwise, and appropriate for the purpose of reconstructing at ! stems, including the costs of engineering services, plans, documents, cost estimates, bidding services and all related expenses incidental thereto and necessary in connection therewith, said sum to be spent under the direction of the Town Manager; and to see if the Town will authorize the Town Manager, the Board of Selectmen, or any other agency of the Town to apply for a grant or loans to be used to defray all or any part of said water construction and/or reconstruction and related matters; and to 5 2010 Subsequent Town Meeting Warrant Report see if the Town will vote to authorize the Town Manager to enter into any or all agreements as may be necessary to carry out the, purposes of this Article; and to see if the Town will authorize the Town Manager, the Board of Selectmen, or any other agency of the Town to apply for a non-interest bearing loan from the Massachusetts Water Resources Authority; and to authorize the Treasurer-Collector, with the approval of the Board of Selectmen, to borrow pursuant to said loan, or take any other action. with respect thereto. Board of Selectmen Background: The Massachusetts Water Resources Authority offers two assistance programs that provide financial assistance to member MWRA communities to perform water rehabilitation projects. The first is the Local. Pipeline Assistance Program (LPAP) which provides interest free loans to member communities to rehabilitate water pipelines and improve local water quality conditions. This loan program is scheduled to terminate in FY13, and the Town's allocation under the LPAP Program is $1,916,000. The second program is the Local Water System Assistance Program (LWSAP) which provides interest free loans to member communities to rehabilitate water pipelines, improve local water quality conditions, and upgrade local water systems. This is a new program which will provide assistance from FY11 to FY20. The Town's allocation under the LPAP Program is limited to $500,000 annually with a total allocation of $4,146,000 over the 10 year period. Under each program, the interest free loan is required to be paid back to the MWRA in equal installments over a 10 year period beginning one year after the distribution of the funds for approved projects. Acceptance of the interest free loan offers will enable the Town to continue with its water distribution system improvement projects with reduced capitol expenditures: The use of the loan programs also enables the Town to combine projects, and achieve reduced construction costs resulting from the economy of scale of projects. The Town has been making strides to upgrade and rehabilitate the Town's water distribution system. These upgrades help to address poor fire flows, water quality, and pressure loss due to undersized or deteriorated mains. In a 2001 study performed for the Town by Weston and Sampson Engineering, the Haverhill Street at Batchelder Road area was found to have deficient fire flows, providing only 27% of the recommend fire flows. The construction of a new transmission main in Haverhill Street is part of the Town's Water Distribution Master Plan, and will greatly improve the flows in this area increasing them to the recommend levels. The upgrades to the water distribution system that have been performed by the Town in recent years were not considered as eligible projects under the MWRA Program. The new Haverhill Street transmission main is eligible for the MWRA Loan Program, and consists of the replacing the existing water main from Wakefield Street to Batchelder. Road with' a new cement lined ductile iron pipe approximately 7,500 feet long with an estimated cost of $2.285M. Finance Committee Report:. Bylaw Committee Report: No report. ARTICLE 8 To see if the Town will vote to authorize the Library Trustees of the Reading Public Li ry and/or the Board of Selectmen to apply for, accept and expend any State grants which 6 2010 Subsequent Town Meeting Warrant Report may be available for the project; and to authorize the Library Building Committee and/or the Board of Selectmen and/or Library Trustees to apply for any State funds which might be available to defray all or part of the cost of the design, construction and equipping of the Library project; and to authorize the Library Building Committee and/or the Board of Selectmen and/or Library Trustees to accept and expend any such funds when received without further appropriation. Board of Library Trustees Background: In January, 2010, the Massachusetts Board of Library Commissioners issued an announcement of major changes to the Public Library Construction Regulations, which increase the average grant award for eligible projects to an average of 50%. Further changes encourage sustainable construction and energy-efficient systems and construction. "Funding for the Massachusetts Public Library Construction Program was authorized by Governor Deval Patrick and the Legislature in the General Governmental Bonds Bill in 2008. The program was first funded by a State bond authorization in 1987. As of January 2010, 290 grants totaling over $304 million have been awarded. Of these, 209,have been for construction, addition/renov`ation or special projects." For more information, please visit: http://www.mass.gov/mblc/qrants/construction/index.php Town Meeting (April 2010) approved $85,000 in funding to engage professional services to develop a building program to update and expand the Reading Public Library for the future, and to meet an accelerated timeline to apply for a State construction grant. The Reading Public Library Building Program Study is currently underway. A Building Programmer, Owners Project Manager, and an architect have been hired as required by the Massachusetts Board of Library Commissioners in order for the project to be grant eligible. This Article is requesting Town Meeting approval to apply for a State construction grant in January 201.1 based on the results of the current Building Program Study. This Article is NOT requesting funding. Finance Committee Report: Bylaw Committee Report: No report. Board of Library Trustees Report: ARTICLE To see what sum the Town will raise by borrowing or transfer from available unds, o therwise, and. appropriate for the purpose of making improvements including but not limited to re ring and/or replacing roofs and/or windows at the Killam School and/or Birch Meadow School, including the costs of consulting services, audits, plans, documents, cost 'estimates, bidding services, and all related expenses incidental thereto and necessary in connection therewith, said sum to be expended by and under the direction of the School Committee and/or the Superintendent of Schools; and to see if the Town will authorize the School Committee, Board of Selectmen, Superintendent of Schools, Town Manager, or any other agency of the Town, to apply for a grant from the Massachusetts School Building Authority or any other source of funding, to be used to defray the cost of all, or any part of such improvements; and to authorize the School Committee and/or the Superintendent of Schools and/or the Town Manager to enter into any and all contracts and agreements as may be necessary to carry out the purposes of this Article, or take any other action with respect thereto. 2010 Subsequent Town Meeting Warrant Report ~1 School Committee Background: In August of 2010, the Massachusetts School Building Authority announced a new funding program entitled the Green Repair Program. This program is intended to assist in funding the repair or replacement of roofs, windows and/or boilers in public school facilities that are otherwise structurally, functionally and educationally sound except for the condition of their roof, windows and/or boilers. School districts interested in accessing the funding were required to submit Statements of Interest between August 11 and September 22, 2010. Over the past several years, the School Department has included in their school building facilities ten-year capital plan, capital projects for the replacement of windows at both the Killam and Birch Meadow Elementary Schools as well as for a total roof replacement at the Killam Elementary School. Given the funding targets for the MSBA's Green Repair Program, the Reading School Committee and the Reading Board of Selectmen both authorized the submission of Statements of Interest for these projects at each of these schools per program requirements. These Statements of Interest were filed with MSBA on September 16, 2010. The MSBA has already defined the reimbursement rates for each school district in the Commonwealth. For Reading, the defined rate is 47.21 Thus, if the Town were to be invited into the program, we could potentially be reimbursed in the amount of $0.4721 for each dollar spent. The MSBA Board is expected to vote in November or December on the recommendation of MSBA staff on who to invite into the program. If a district is invited to participate in the program, they must be able to demonstrate that they have raised the entire funding amount for the submitted. projects in order to execute a Project Funding Agreement. Once the Project Funding Agreement is executed, the district can begin submitting for reimbursement immediately. The anticipated combined cost of the two projects, including feasibility studies, project management, design and construction, is on the order of $1.9 million. We are requesting authorization to appropriate up to $2.0 million to allow for unforeseen contingencies. Our intent is to not appropriate the funds or proceed with any work on these two projects during this fiscal year unless a Project Funding Agreement with the MSBA is executed. The MSBA has reported that the total funding available for this statewide program is about $300 million and that the source is federal funding. The. Green Repair Program requires that districts receiving the funding commit to expend funds by December 30, 2011 per flow-down requirements from the federal government. This is the reason for the accelerated timeline, and the need for this vote prior to receiving final approval and invitation into the program. Finance Committee Report: Bylaw Committee Report: No report. School Committee Report: ARTICLE 10 To see if the Town will vote to transfer the care, custody, management and control of certain parcels of land, more or less located on Birch Meadow Drive and Oakland Road, and shown 2010 Subsequent Town Meeting Warrant Report D7_1 on a plan entitled "Plan of Land Birch Meadow Drive, owned by the Town of Reading, Scale V=40', Date:. September 30., 2010, prepared by Town of Reading Engineering Division" said plan being on file in the Town of Reading Engineering Division, from the Reading School Committee for school purposes, to the Board of Selectmen for roadway layout purposes; and to vote to transfer the care, custody, management and control of certain parcels of land as shown on the above plan from the Board of Selectmen for municipal purposes, to the Reading School Committee for school purposes, or take any other action with respect thereto. ' Board of Selectmen Background: Finance Committee Report: No report. Bylaw Committee Report: No report. RTICLE 11 To see if the Town will vote to accept the following roads as public ways pursuant o M.G.L .82, in accordance with the layouts adopted by the Board of Selectmen and on file with the O ' of the Town Clerk: Benjamin Lane, the entire length from Avon Street northerly for approximately 343 feet; Kylie Drive, the entire length from Wakefield Street southerly for approximately 432 feet; Causeway Road from the end of the existing public way southeasterly approximately 950 feet; and to authorize the Board of Selectmen to accept deeds of easement and for: the fee in said roads; and to authorize the Board of Selectmen to purchase, or take such ways in fee or rights of easement. by eminent domain under the provisions of M.G.L. c.79, or to acquire said lands in fee or rights of easement therein by purchase, gift or otherwise, and to assess betterments therefore pursuant to M.G.L. c.80 or Chapter 80A; and to see what sum the Town will raise by borrowing, or from the tax levy or transfer from available funds, or otherwise, and appropriate for the acquisition of said lands or easements therein or for payment of any eminent domain damages and for the construction of said ways, or take any other action with respect thereto. Board of Selectmen Background: Benjamin Lane and Kylie Drive are new streets that are ready to be accepted as public streets. All construction has been completed and all bonds have been released except for a $1000 bond being held to secure the transfer of drainage easements within the Benjamin Lane subdivision. Causeway Road is a ,private way which is being requested to be accepted as a public way by the residents. The roadway will be improved under the provision of law authorizing the assessment of betterments, and be laid out in accordance with plans duly approved by.the Board of Selectmen. The Selectmen held a public hearing on the assessment of betterments for the roadway improvements on October 5, 2010. The Board of Selectmen will hold public hearings for the acceptance of each street on October 26, 2010. Engineering plans, with metes and bounds description of the streets, are available for public examination in the office of the Town Clerk and the Engineering Division. 2010 Subsequent Town Meeting Warrant Report I I ~ b ' + 'w PM11141N Q .`4 .r.=n•u- eSMIUM LANE /A - r .+~.i~.-__ I Nri1E OflhE.ux Finance Committee Report: Bylaw Committee Report: No report. ARTICLE 12 To see if the Town will vote to authorize the Board of Selectmen to accept the conveyance of permanent drainage easements in Reading, Middlesex County, MA located on Lot 2 and Lot 3 of Benjamin Lane which easements are shown on a plan entitled: Benjamin Lane Definitive Subdivision - Property Rights Plan of Land, Reading, Massachusetts, prepared by Sullivan Engineering 10 2010 Subsequent Town Meeting Warrant Report ' i~4 Page 1 of 2 LeLacheur, Bob From: LeLacheur, Bob Sent: Monday, September 27, 2010 5:31 PM To: Barry Berman(w); Bryan Walsh(h); David Greenfield(w); Frank Fardy(h); George Hines(h); Hal Torman(w); Kevin Leyne(h); Mark Dockser(h); Marsie West(w) Cc: Hechenbleikner, Peter; Qdoherty@reading.k12.ma.us); LaPointe, Gail; 'DeLai, Mary' Subject: Question 3 - impact on Reading READING Chapter 70 $10,129,688 in reduce by $1,155,164 Ge.nl Govt $2,742,082 reduce by $312,700 A simulation of the possible impact of Question 3, conducted by the state budget office, projects that Chapter 70 education aid would be cut by ,$464 million. The main municipal aid account (Unrestricted General . Government Aid) would be cut by $103 million due to the sales tax cut, according to the simulation. Other key accounts, including PILOT, the special education circuit breaker, regional school transportation funding and library aid could be cut by tens of millions more. The simulation uses some simple assumptions about how state policymakers might allocate the loss of more than $2.5 billion in state tax revenue next year. It does not reflect any decisions or plans that have already been made and does not include alternative approaches that the governor and Legislature mightpropose. The simulation assumes that proportional cuts would be made to all state budget accounts, except where cuts would run into conflict with legal obligations and in a few other limited circumstances. Debt service would not be cut, for example. So we would lose about $1.5 million in state/local aid (in addition to losing temporary federal aid) according to this analysis. PLEASE DO NOT DISCUSS THIS IN EMAIL. Thanks, Bob Bob LeLacheur Assistant Town Manager/Finance Director Town of Reading 16 Lowell Street Reading, MA 01867 (P) 781-942-6636 (F) 781-942-9037 Please note new Town Hall Hours effective June 7, 2010: Monday, Wednesday and Thursday: 7:30 a.m - 5:30 p.m. Tuesday: 7:30.a.m. - 7:00 p.m. Friday: CLOSED web www.readingma.gov email finance@ci.reading.ma.us Please let us' know how we are doing - fill out our brief customer service survey at http://readingma- 10/11/2010 News Release 333 WASHINGTON STREET BOSTON, MA 02108-5170 617-720-1000 FAx 617-720-0799 For Immediate Release September 22, 2010 MTF Report on Question 3: Heading Over the Cliff Voter approval of Question 3 would result in across-the-.board cuts of approximately 30 percent in virtually all state programs, including local aid, higher education, human services, prisons, courts, environmental protection, and state parks and beaches, according to a report released today by the Massachusetts Taxpayers Foundation. The MTF report, Question 3: Heading Over the Cliff, concludes that if Question 3 passes, state leaders would face a $4.5 billion dollar shortfall in the fiscal 2012 budget - an already existing structural deficit of at least $2 billion plus $2.5 billion of reduced tax revenues by cutting the sales tax from 6.25 percent to 3 percent. Because almost half of the state's $32 billion budget is spending that is legally required, the $4.5 billion in reductions must be spread over the remaining $16.9 billion of "discretionary" spending, which would require across-the-board cuts of 28.4 percent. State programs have already been cut by more than $2 billion since the fiscal crisis began in 2009. In addition, since the tax cut would take effect on January 1, 2011, the state would have to deal with the loss of approximately $l billion in sales tax revenues in fiscal 2011, requiring large mid-year cuts across state government. "It is not an exaggeration to say that the resulting massive spending cuts would eliminate or erode a wide range of services - from education and public safety to health care and human services - that for decades the citizens of Massachusetts have counted on the government to provide," the report said. The report concludes that the cuts in local aid would result in thousands of layoffs of municipal employees, chiefly teachers, police and fire, decimating the core services of education and public safety and. falling most severely on cities and poorer communities that depend so heavily on state aid. Since state aid and property taxes are far and away the two major sources of municipal revenues, the cuts in state aid would inevitably lead to higher property taxes in many communities. This would put an added burden on many lower and middle income taxpayers. Similarly, for the 270,000 students attending the University of Massachusetts and the 24 state and community colleges, the cuts in higher education would result in sharp increases in tuition and fees, as well as fewer course offerings, reduced faculty time and other elements of a quality education. CV) The report also points out that even with last year's increase in the sales tax from 5 percent to 6.25 percent, Massachusetts still ranks in the bottom group of states in terms of sales tax burden. Of the 45 states with a broad-based sales tax, Massachusetts ranks 43rd in revenues collected per $1,000 of income and 35th per capita. Massachusetts has a very narrow base on which sales taxes are collected (e.g. exempting food, clothing up to $175, and services), which is the principal explanation for its low ranking even with a rate of 6.25 percent. The Massachusetts Taxpayers Foundation is nationally recognized, nonprofit organization that conducts research on state and local taxes, government spending, and the economy. Founded in 1932, the Foundation has won numerous prestigious national awards over the last decade for its work on transportation reform; business costs, capital spending, state finances, MBTA restructuring, state government reform, and health care. n Question 3: Heading Over the Cliff SEPTEMBER 2010 m The Massachusetts Taxpayers Foundation is a nationally recognized, nonprofit research organization whose purpose.is to promote the most effective use of tax dollars, improve the operations of state and local governments, and foster positive economic policies. Our credibility is based upon independent, objective and accurate analysis of state and local spending, taxes and the economy. Over the past decade the Foundation has won fourteen national awards for our work on transportation reform, business costs, capital spending, state finances, META restructuring, state government reform, and health care. Massachusetts Taxpayers Foundation 333 Washington Street, Suite 853 Boston, MA 02108-5170 617-720-1000 Fax: 617-720-0799 Email: mtf_info@masstaxpayers.org Website: www.masstaxpayers.org 1`~ Question 3: Heading Over the Cliff MASSACHUSETTS TAXPAYERS FOUNDATION SEPTEMBER 2010 9) QUESTION 3: HEADING OVER THE CLIFF Table of Contents INTRODUCTION 1 1. FISCAL CONTEXT 1 Revenue Collapse 1 Spending Realities 2 Fiscal 2012 Deficit 4 End Of One-Time Funds 5 Obligatory Spending Growth 6 Revenue Growth 6 Il. IMPACT OF QUESTION 3 7 Huge Budget Gap If Question 3 Approved 7 Obligatory Spending 8 Impact on "Discretionary, Spending 9 CONCLUSION 13 -it QUESTION 3: HEADING OVER THE CLIFF INTRODUCTION. In the midst of the worst fiscal crisis in the state's history, on November 2 the voters of Massachusetts will determine the fate of a ballot question (Question 3) to reduce the state's sales tax from 6.25 percent to 3 percent. The state already faces a $2 billion shortfall in the fiscal 2012 budget, which would jump to $4.5 billion if the voters approve Question 3. It is not an exaggeration to say that the resulting massive spending cuts would eliminate or erode a wide range of services - from education and public safety to health care and human services - that for decades the citizens of Massachusetts have counted on the government to provide. The purpose of this report is to describe the potential impact of Question 3. The report is divided into two sections - the current fiscal environment and the consequences of approving the ballot question. 1. FISCAL CONTEXT Revenue Collapse Between fiscal 2008 and 2010, the Commonwealth experienced the most severe two-year decline in tax collections in the state's history with baseline tax revenues' dropping by $3:24 billion, or nearly 16 percent, from $20.9 billion to $17.6 billion (Figure 1). Even when one accounts for last year's increase in the sales tax from 5 percent to 6.25 percent, 2010 tax revenues of $18.54 billion were $2.35 billion, or 11 percent, less than 2008. The fiscal 2011 consensus forecast of $19.1 billion reflects an increase of $540 million over fiscal 2010 revenues. After accounting for additional sales tax collections of $180 million (for a full 12 months compared to 10 months in fiscal 2010), the projected growth of $360 million or 2 percent appears to be conservative. However, August revenues were Figure I - Dramatic Decline in State Tax Revenues 22 000 Total Revenues 21 402 , , 21,000 20,000 c 19,000 18,539 18,000 17,000 16,000 15,000 FY 2008 FY 2009 FY 2010 Est. FY 2011 Forecast Baseline E Original Consensus Forecast ❑Sales Taxincrease ' Baseline revenues reflect collections as.if tax laws were unchanged, providing a more accurate measure of year-to- year variations in state tax collections. 19,078 1,073 20,888 894 - 18,259 ` 17,645 1.8,005 0 Massachusetts Taxpayers Foundation Question 3: Heading Over the Cliff below the benchmark and the national economic recovery is weak. Tax collections would need to grow by 3 percent in 2011 just to bring baseline tax revenues back to the 2009 level. To get a further perspective on the enormity of the revenue collapse, even if fiscal 2012 revenues grow by 5 percent, the long-term annual average, total tax revenues of approximately $20 billion would still be $800 million below fiscal 2008. Given the current national economic indicators, however, 5 percent growth may be optimistic. Spending Realities 'In commenting on their proposal to cut the sales tax, proponents have repeatedly. emphasized how easy it.would be to reduce state spending-by "a mere" $2.5 billion, the amount of revenue that would be lost as a result of the ballot question. In fact, state programs have already been cut by more than $2 billion, or almost 12 percent, since the fiscal crisis began in 2009. The Foundation has done a program-by-program comparison of the original budget for fiscal 2009 - which was signed by the Governor before revenues began to collapse - with the budget that was recently enacted for 2011 (Table 1). Virtually every program has experienced substantial spending reductions; in some cases the cuts are staggering: • $700 million in support for local government, including an almost $500 million or one-third cut in non-education aid, as well as $190 million in non-Chapter 70 K-12 education aid; o $225 million, or 13 percent, in state assistance to education that includes a $140 cut to higher education and an $85 million reduction for early education; More than $400 million, or 8 percent, in human services scattered unevenly across dozens of programs; ® A 92 percent, or $42 million, cut in programs to promote tourism in the state; e A $22 million, or 27 percent, cut in spending for state parks and beaches. The Foundation excluded two major programs (debt service and pensions) from Table 1 because spending was artificially reduced by shifting some costs to the future. Pension expenditures declined from $1.46 billion in fiscal 2009 to $1.44 billion in fiscal 2011 while long-term debt service payments fell from $1.8 billion to $1.63 billion. In the case of debt service, the reduction in spending was achieved by refinancing debt in fiscal 2011 that would otherwise have come due, generating $300 million in savings that will have to be repaid in future years. Spending on pensions was reduced by $150 million in fiscal 2009 through two adjustments. In October 2008, the administration used a newly estimated valuation of the state's unfunded pension liability on January 1, 2008 to reduce payments by $50 million annually. Ironically, stocks collapsed that very October, and the state now faces a much larger unfunded liability.. In order to save another $100 million, the administration proposed and the Legislature agreed to extend the payment schedule to eliminate the unfunded liability from 2023 to 2025. d Massachusetts Taxpayers Foundation Question 3: Heading Over the Cliff Table 1 - Cuts in State Spending Fiscal 2009 to Fiscal 2011 Millions) FY 09 FY 11 Change Change Original Budget $ % Health Care "(Non-Medicaid) 1,133 967 -166 -14.6% Connector 869 732 -137 -15.8% Administration, IT, and Other Health Care 263 235 -28 -10.8% Local Government Support 6,026 5,322 -704 711.7% Chapter 70 Education Aid 3,954 3,926 -28 -0.7%. Other Education Aid 612 422 -190 -31.0% Municipal Aid 1,460 974 -487 -333% Other Education 1,681 1,456 -225 -13.4% Early Education 590 505 -85 -14.4% Higher Education 1,091 950 -140 -12.9% Human Services 5,142 4,719 -422 -8.2% Developmental Services 1,358 1,321 -37 -2.7% Family Services 1,030 886 -144 -14.0% Cash Assistance 780 767 -13 -1.7% Mental Health 705 622 -84 -11.8% Public Health 591 489 -102 -17.2% Housing Support 275 273 -1 -0.5% Senior Support 296 244 -52 -17.6% Veteran Services 106 117 11 10.8% Public Safety 2,453 2,222 -232 -9.4% Corrections' 1,047 11004 -44 -4.2% Judiciary, 825 731 -94 -11.4% State Police 257 228 -28 -11.0% District Attorneys 107 91 -16 -14:8% Attorney General 44 38 -5 .-11.8% Crime Lab, Fire Services, and other Public Safety 150 97 -53 -35.3% Economic Development 434 286 -148 -34.1%a Business and Labor 187 97 -90 -48.2% Div. of Industrial Accidents 21 20 -1 -6.1% Workforce Training and "Summer Jobs 47 22 -26 -54.6% Tourism and Tourist Councils 46 4 -42 -91.7% Commonwealth Zoo 7 4 -4 -51.0% Environment and Energy 247 189 -58 -23.5% Environmental Protection 62 45 -17 -27.1% State Parks and Beaches - - - 80 - 58 -22 -27.2% Fisheries and Wildlife 28 21 -8 -26.6% General Government 593 473 -120 -20.3% Legislative Operations 60 51 -9 -14.6% Department of Revenue 206 141 -59 -29.3% State Lottery 96 82 -14 -14:5% TOTAL 17,462 15,444 -2,018 -11.6% i Includes Dept. of Correction, Parole Board, and County Sheriffs Note: The costs of state transportation are not shown in this table. The complexity of th e still-in-progress reorganization of state transportation did not make it possible to breakout the 2009-2011 changes in costs in time for this report. 9 Massachusetts Taxpayers Foundation. Question 3: Heading Over the Cliff Two health care programs, Medicaid and the Group Insurance Commission (GIC), were the only areas that experienced spending increases in the 2009-2011 period - roughly $1 billion combined (Table 2). In addition to contending with medical inflation, Medicaid has experienced a recession-driven 9 percent growth in enrollment since July 2009, resulting in almost 10 percent growth in expenditures over the past two years. Despite this increase, Medicaid has not escaped the cuts that have impacted all of state government. For example, reimbursements to hospitals have been reduced by roughly $300 million, as well as cuts to adult restorative dental care ($56 million), day services for disabled adults ($15 million), and prescription drug costs not covered by Medicare Part D ($26 million): Table 2 - Increases in State Spending Fiscal 2009 to Fiscal 2011 Millions) FY 09 FY 11 Change Change Original Budget $ % Medicaid 9,152 10,045 893 9.8% GIC/Retiree Healthcare 1,094 1,245 152 13.9% TOTAL 10,245 11,290 1,045 10.2% The GIC has confronted the same dynamic -`escalating expenditures even while benefits have been cut. The costs to insure state employees and retirees rose by roughly 7 percent annually the last two years. Nevertheless, facing a $35 million shortfall in February, the GIC increased co-pays and deductibles for all state employees, retirees and their dependents. Fiscal 2012 Deficit Despite the severity of the budget problems over the past three years, fiscal 2012 may be the most difficult of all. The state faces a $2 billion budget deficit in 2012, even with an economic recovery, largely because of the heavy reliance on one-time revenues to support spending in fiscal 2011 and with virtually no one-time monies remaining in 2012 (Table 3). Table 3 - Fiscal 2012 Structural Deficit Millions) Time Funds in FY 11 -1 One-Time Funds Available in FY 12 Obligatory Spending Growth -1 Tax Revenue Growth 1 Estimated Structural Deficit 72 2 This total excludes health care spending on behalf of municipalities and authorities that reimburse the state for that spending. 4 25 Massachusetts Taxpayers Foundation Question 3: Heading Over the Cliff End of One-Time Funds Since the beginning of the fiscal crisis, the state has depended on one-time funds to fill large budget gaps - $3.1 billion in 2009, $2.5 billion in 2010, and $1.6 billion in 2011. Most of the one-time money is from two sources - approximately $4.1 billion in federal stimulus dollars and $1.7 billion from the state's stabilization or "rainy day" fund. The $1.6 billion in 2011 includes $800 million in federal stimulus aid, $300 million from restructuring the state's debt at lower interest rates, $160 million in federal reimbursements for health care costs of recipients of Social Security Disability Insurance (SSDI) paid by Medicaid rather than Medicare, a $100 million withdrawal from the state's rainy day fund, and $95 million that state law would normally require be carried forward into 2012. The problem lacing the state in fiscal 2012 is that there will be virtually no one-time dollars available to help close the large budget gap and to compensate for the heavy use of one-time fixes in 2011. Federal stimulus aid expires at the end of fiscal 2011, and the approximately $550 million remaining in the stabilization fund needs to be preserved for real fiscal emergencies and to protect the state's credit rating (Figure 2). The dependence on one-time monies in fiscal 2011 is likely to be significantly.greater than this analysis suggests, creating an even larger structural gap in fiscal 2012. This analysis does not account for Congress' recent authorization of additional federal stimulus dollars which will bring $667 million to Massachusetts. It is likely that most of that money will be built into the 2011 spending base which could drive the 2012 structural deficit as high as $2.5 billion. The $667 million includes $463 million of Medicaid matching dollars (FMAP) and $204 million in aid for education.3 The Governor's plan allocates the $204 million to Chapter 70 local aid to help offset the nearly four percent reduction in the 2011 budget but also shifts roughly $50 million of previously allocated federal ARRA funds from Chapter 70 to higher education. Thus, cities and towns would receive $150 million in net new aid, which can be spread over fiscal 2011 and 2012. Most of the $463 million in FMAP money will be needed to pay for deficiencies in the 2011 budget. Medicaid is running at least a $500 million shortfall ($200 million state dollars), and several other accounts will require supplemental spending as well. While the federal aid will help the state in 2011, the budget cuts will necessarily be deeper in 2012. 3 FMAP funds require legislative appropriation while the Governor has the authority to disburse the education aid. 5 0 Massachusetts Taxpayers Foundation Question 3: Heading Over the Cliff Figure 2- State Stabilization Fund Balance 2,500 2,335 2,119 2,000 c 1,500 1,000 L 841 657 557 500 0 FY 07 FY 08 FY 09 FY 10 Est. FY 11" * Includes $100 million draw in original 2011 budget Obligatory Spending Growth In calculating the 2012 structural deficit, the Foundation has estimated that spending will need to increase by a minimum of $1.4 billion (Table 3) just to meet constitutional, federal and legal requirements in a handful of major programs as summarized below. (This $1.4 billion estimate makes no allowance for the costs of inflation across most of state government.) Because of health care inflation, high unemployment and federal requirements, Medicaid is likely to grow by at least $500 million in 2012; • Increases in Chapter 70 aid to education, debt service, and health care for state employees and retirees through the GIC would add another $400 million; ® If there. is no extension of the state's pension payment schedule, annual costs are estimated to jump by a staggering $800 million. Even with an extension, pension payments are likely to increase by several hundred million dollars. in 2012; ® Medicare Part D reimbursements to the federal government are likely to increase by roughly $100 million in 2012 following a federal government waiver that reduced a portion of state payments in fiscal 2010 and 2011. . Revenue Growth The growth of tax revenues will reduce, though far from eliminate, the 2012 budget gap. In Table 3, the Foundation assumes that revenues will increase by $1 billion, or approximately 5 percent, in 2012. While 5 percent growth following a recession reflects recent history, it may be optimistic given the latest national economic trends. Even a 5 percent increase leaves a projected budget deficit of $2 billion. 6 Massachusetts Taxpayers Foundation Question 3: Heading Over the Cliff H. IMPACT OF QUESTION 3 Question 3 would reduce the state's sales and use tax from 6.25 percent to. 3 percent effective January 1, 2011. If a majority of those voting approve the question, it would become law. The state would lose approximately $1 billion in sales tax revenues in fiscal 2011 (for five months of the fiscal year) and $2.5 billion in 2012. The state collected $4.6 billion in sales taxes in fiscal 2010, including 10 months at the higher 6.25 percent rate, representing 20 percent of total 2010 tax revenues and the second largest source of tax receipts after the personal income tax. Even with the sales tax increase, Massachusetts still ranks in the bottom group of states in terms of sales tax burden. Of the 45 states with a broad-based sales tax, Massachusetts ranks 43`d in revenues collected per $1,000 of income and 35th per capita.S Massachusetts has a very narrow base on which sales taxes are collected (e.g. exempting food, clothing up. to $175, and services), which is. the principal explanation for its low ranking even with a rate of 6.25 percent. Huge Budget Gap if Question 3 Approved If Question 3 is approved by the voters, the state would face a $4.5 billion budget gap for fiscal 2012 - a $2 billion structural deficit plus $2.5 billion in lost sales tax revenues.6 The consequences would be even greater than the $4.5 billion suggests because close to half of the $32 billion in state spending is mandated by the state constitution, federal requirements or legal obligations. As shown in Table 4, approximately $15.1 billion, or 47 percent of the budget, is required spending in five major areas: MassHealth (Medicaid), Chapter 70 education aid, debt service, the MBTA and the School Building Authority. As a result, $4.5 billion in reductions must be spread over the remaining $16.9 billion of "discretionary" spending. Table 4 - Constitutional and Legal Obligations Millions) Program Total Spending-j. Mandated S endin * MassHealth 10,045 7,836 Chapter 70 Education Aid 3,926 3,657 Debt Service 2,039 2,039 MBTA 927 927 School Building Authority 644 644 Total 17,581 15,104 *Total and mandated spending are based on the 2011 -budget with the exception of debt service which reflects 2012 obligations. 4 A second ballot question (Question 1) would repeal the sales tax on alcoholic beverages approved by the Legislature in 2009. The annual revenue impact would be approximately $100 million. 5 MTF calculations based on data from the U.S. Bureau of Economic Analysis and the U.S. Census: State Government Tax Collections (2009), State Population estimates (July 1, 2009), and State Personal Income (2008). 6 The state would also have to deal with the loss of approximately $1 billion in sales tax revenues in fiscal 2011, requiring large mid-year cuts across state government. 7 Massachusetts Taxpayers Foundation Question 3: Heading Over the Cliff Obligatory Spending MassHealth Accounting for almost one-third of state spending, Medicaid provides subsidized health care to 1.25 million children and families, disabled individuals and low-income seniors at a cost of $10 billion in fiscal 2011. Health care for senior citizens, including nursing homes, makes up about $2.5 billion, or 25 percent, of the total. As a general matter, the Medicaid program is reimbursed 50 percent by the federal government.7 Under federal law, if Massachusetts is to remain in the Medicaid program and receive the federal match, it must provide coverage to residents who are categorically eligible if they meet any of the following: 1) over 65 years of age; 2) eligible for institutional care; 3) disabled; 4) children up to 150 percent of the federal poverty level; 5) have breast or cervical cancer up to 200 percent of the federal poverty level; or 6) pregnant up to 200 percent of the federal poverty level. In fiscal 2011, spending on these groups totaled approximately $7.8 billion, the minimum amount required to be spent on the. Medicaid program. The recently passed national health care law prohibits states from altering any standard that would make someone ineligible for Medicaid coverage who was eligible on March 23, 2010. K-12 Education In fiscal 2011, the state will distribute roughly $4.3 billion in K-12 education aid to cities and towns, including $3.93 billion in Chapter 70 education aid. Almost $3.7 billion, or 95 percent of Chapter 70 aid, is mandated to meet the state constitutional requirement that every child receive an adequate education, which is reflected in the 1993 education reform legislation establishing a minimum, or foundation, level of per pupil spending in each community.8 In determining the foundation level amount, or minimum funding necessary to ensure an adequate education, the state uses a statutory formula based on student enrollment, inflation, and a municipality's aggregate property values among other components. The state must make up the difference between a community's required local contribution and the foundation budget. Debt Service Each year the state borrows money by selling bonds in the credit markets to pay for the construction of major capital projects with long-term life such as roads and bridges, college buildings, prisons, courthouses, state parks and many other important infrastructure investments throughout the state. These 20-30 year bonds are repaid through the annual costs of debt service in the operating budget, which combines the principal and interest to repay the notes not unlike the mortgage on a house. Debt service, artificially reduced in-the 2011 budget by roughly $300 million, will cost the state $2.04 billion in the 2012 budget, servicing the Commonwealth's $19.4 billion in outstanding bonds. 7 SCMP (State Children's Health Insurance Program) is part of the Medicaid program but is federally reimbursed at 65 percent. Additionally, the federal stimulus bill passed in early 2009 increased the state's 50 percent. match to approximately 62 percent. The federal match is scheduled to return to 50 percent in the 2012 budget. B Massachusetts Department of Education estimate. (7-79 Massachusetts Taxpayers Foundation MSBA Question 3: Heading Over the Cliff A portion of sales tax revenues is earmarked to the Massachusetts School Building Authority (MSBA) to assist cities and towns with school construction costs. The 2004 legislation creating the MSBA. established a phased-in schedule of funding from the sales tax, culminating in 1 cent of sales tax receipts9 in fiscal 2011, projected by the Department of Revenue at $644 million based on collections of $4.025 billion. META As part of the 2000 legislation reforming the MBTA's financial structure, known as "forward funding," the Authority received 1 cent of sales tax receipts,10 which is. adjusted annually by an inflation, index up to 3 percent, with a guarantee that the state's contribution in any year cannot be less than the previous year. Over the course of 10 years, the state's contribution to the MBTA has grown from $,645 million in fiscal 2001 to $767 million in fiscal 2009 with level funding in the 2010 and 2011 budgets due to low inflation rates and declining sales tax revenues. The MBTA also receives $160 million from the 2009 increase in the sales tax - for a total of $927 million in fiscal 2011.11 Impact on "Discretionary" Spending With nearly half of the state budget earmarked for obligatory spending, the other half would have to bear the full $4.5 billion in spending cuts that will be necessary if Question 3 is approved. As shown in Table 5, deducting $15.1 billion in obligations from the $32 billion budget leaves a balance of $16.9 billion from which $4.5 billion must be cut. In addition, because of these spending reductions, principally in Medicaid, the state will lose an estimated $300 million in federal revenues which would bring total spending reductions to $4.8 billion. In other words, the state would have to cut $4.8 billion from the total of $16.9 billion in so-called discretionary spending,` which would require across-the-board cuts of 28.4 percent. If the initial 2012 shortfall is $2.5 billion, the resulting $5 billion gap would require across-the-board cuts of almost 33 percent. Table 5 - Impact on 2012 Budget Millions). 20111 Total Spending 32000 Legal Obligations -15,104 Balance of Budget 16,896 Cuts to 2012 Budget -4,500 Federal Revenue Loss -300 Total Cuts Required -4,800 Final Balance 12,096 Across-the-Board Cuts 28.4% 9 Excluding the sales tax imposed on meals. 10 Excluding the sales tax imposed on meals. 11 If Question 3 is approved; the Legislature could choose to include the $160 million subsidy to the MBTA in the across-the-board cuts discussed below. 9 Massachusetts Taxpayers Foundation Question 3: Heading Over the Cliff Table 6 - Across-the-Board Cuts of 28.4 Percent Millions) Program FY it Cut Balance Spending Health Care 4,421 -1,256 3,165 MassHealth - Non-Obligatory 2,209 -627 1,582 Health Refrom and Other Care 967 -275 692 Employee & Retiree Health Benefits 1,245 -354 891 Local Government Support 1,665 -473 1,192 Non-Obligatory Education Aid 691 -196 495 'Municipal Aid 974 -277 697 Other Education 1,456 -413 1,042 Early Education 505 -144 361 Higher Education 950 -270 680 HumanServices 4,719 -1,341 3,378 Developmental Services 1,321 -375 946 Family Services 886 -252 634 Cash Assistance 767 -218 549 Mental Health 622 -177 445 Public Health 489 -139 350 Housing Support 273 -78 196 Senior Support 244 -69 175 Veteran Services 117 -33 84 Public Safety 2,222 -631 1,591 Corrections' 1,004 -285 719 Judiciary 731 -208 523 State Police 260 -74 186 District Attorneys 91 -26 65. Attorney General 38 -11 28 Crime Lab, Fire Services, and other Public Safety 97 -28 70 Transportation 213 -61 153 MassDOT Admin. 12 -4 9 Highways 83 -23 59 Regional Transit 59 -17 42 Registry 59 -17 42 Economic Development 286 -82 204 . Business and Labor 97 -28 69 Div. of Industrial Accidents 20 -6 14 Workforce Training and Summer Jobs 22 -6 15 Tourism and Tourist Councils 4 -1 3 Commonwealth Zoo 4 -1 3 Environment and Energy 189 -54. 135 Environmental Protection 45 -13 33 State Parks and Beaches 58 -16 42 Fisheries and Wildlife 21 -6 15 General Government 473 -134 339 Legislative Operations 51 -14 36 Department of Revenue 141 -40 .101 State Lottery 82 -23 59 Employee Pensions 1,442 -410 1,032 TOTAL 16,896 -4,800 12,096 Includes Dept. of Correction, Parole Board, and County Sheriffs 10 Massachusetts Taxpayers Foundation . Question 3: Heading Over the Cliff Table 6 summarizes the enormous impact of such cuts on the wide array of services that the public expects state and local governments in Massachusetts to provide. The discussion below highlights that impact in a few key areas. Local Aid Cuts in local aid of $475 million - on top of $700 million of cuts since 2009 - would result in, thousands of layoffs of municipal employees, chiefly teachers, police and fire. The cuts would fall most acutely on cities and poorer communities that depend so heavily on state aid. The problem would be exacerbated by the end of federal stimulus dollars which have temporarily protected some services during this extended fiscal crisis. Not only would the cuts seriously compromise the core services provided by local government - education and public safety - but the widespread layoffs would add to the state's joblessness and undercut the economic recovery. There is no evidence that the reduction in the sales tax rate would generate any meaningful increase in private sector employment, let alone on a scale to compensate for the large reduction in municipal employment. With these large cuts in local aid, the only way for cities and towns to protect services would be to raise property taxes beyond 2 %2 percent. The wealthier communities would turn to overrides, but for poorer communities that would not be a realistic possibility. Even for those communities that do approve overrides, the amount is not likely to compensate fully for the cuts in local aid. So the inevitable result would be a combination of higher property taxes and reduced services. Higher Education Despite the importance of public higher education to the state's economy, the University of Massachusetts and the 24 state and community colleges have always borne a disproportionate share of spending cuts during economic recessions. While experiencing significant cuts during this fiscal crisis, the campuses have been shielded in part because of an infusion of federal stimulus dollars. However, those dollars will disappear after fiscal 2011 so public higher education will experience exceptionally large cuts in 2012 even if Question 3 is defeated. If voters approve the ballot question, funding for the University of Massachusetts and the state and community colleges would be cut by roughly $235 million while state scholarships would be reduced by another $25 million (Table 6). Factoring in the loss of $20 million of federal stimulus aid in the 2011 budget 12 that will not be available in 2012, total spending for higher education would be cut by almost $300 million. The 270,000 higher education students would be impacted in two major ways - higher tuition and fees, and fewer course offerings, reduced faculty time and other elements of a quality education. For example, facing a $50 million cut in state aid in fiscal 2010, the University of Massachusetts raised student fees by $1,500.13 If Question 3 passes, UMass would lose roughly $120 million in funding in fiscal 2012, more than double the cuts in fiscal 2010. 12 This does not include the additional $50 million that higher education will receive in 2011 as a result of the additional stimulus dollars recently authorized by Congress (see page 5). However, that $50 million will not be available in 2012. 13 In fiscal 2010, the $1,500 was offset by rebates of up to $1,100 from federal stimulus aid, but no rebates are anticipated in fiscal 2011. 11 Massachusetts Taxpayers Foundation Question 3: Heading Over the Cliff Public Safety Public safety, including prisons, courts, state police and the district attorneys, would be cut by $630 million if Question 3 is approved (Table 6). The state police budget would be reduced by $74 million. Since a large portion of that budget supports staffing of 2,200, the cuts would likely result in the layoff of some 500 police officers, bringing total personnel to 1,700 compared to 2,500 before the recession. The $495 million budgeted for the Department of Correction facilities supporting a staff of 5,200 overseeing 11,000 inmates at 18 facilities - would be cut by $140 million. With a commensurate 25 percent reduction in personnel, corrections staffing would fall below 4,000, clearly requiring the closing of some prison facilities. Major reductions in staff and services have already taken place in the court system, including the Trial Court, District Courts, Probate and Family Courts, Superior Courts, Juvenile Courts, Boston Municipal Courts, and the Appeals Court. As serious as those cuts have been, they wouldpale compared to the layoffs of court personnel and the closing of facilities that would be required by a $208 million reduction if Question 3 is approved. The one area that has continued to see increases during the fiscal crisis has been the budget for public defender services, despite jumping by 300 percent in the five years before the economy collapsed. Human Services After Medicaid and support for local government, the largest area of state spending is human services - $4.7 billion in 2011. These services fund dozens of different programs for those with needs, including foster care and protection of children from abuse and neglect, services for the developmentally disabled, mental health services for children and families, home care and other programs for seniors, financial support for those on transitional assistance, a variety of public health programs, and many others. A large fraction of these programs are run by private, generally nonprofit, providers under contract with the state. . The consequences of cutting $1.3 billion from human services would be enormous, affecting the lives of tens of thousands individuals and families and resulting in the elimination of scores of programs that have met important individual and societal needs for decades. Capital Spending The loss of $2.5 billion in annual tax revenues would also take a significant bite out of the state's capital program. The Commonwealth is.already.facing a capital funding crisis with widespread deterioration in the state's infrastructure, from transportation and public higher education to state parks and courthouses. The transportation system is in particularly desperate shape. Also, the Commonwealth's bond rating would almost certainly be downgraded, adding tens of millions of dollars in increased interest costs. 12 33 Massachusetts Taxpayers Foundation Question 3: Heading Over the Cliff Conclusion Question 3 comes before the voters in the midst of the worst fiscal crisis in the state's history, a crisis that will confront the state at least through fiscal 2012. It is impossible to overstate the enormity of the consequences of reducing state revenues by $2.5 billion when programs have already been cut by $2 billion and with the state facing another $2 billion shortfall next year. But even if Question 3 is defeated, there is a larger fiscal reality that state leaders have only begun to understand and address. Massachusetts is entering a permanent new period, even when the fiscal crisis abates, in which state revenues will not be sufficient to support all the programs, and employee benefits, that have been the hallmark of state and municipal governments in Massachusetts for decades. The contradictions abound. Citizens want lower taxes but also expect government to provide an acceptable level of services. At the same time, public employees ignore the new reality that private sector benefits have eroded and that taxpayers neither can nor will support a dramatically higher level of benefits for government employees and retirees. This changing fiscal and political landscape will be the catalyst for some wrenching adjustments in the decade ahead. 13 3Y Page 1 of 1 LeLacheur, Bob From: LeLacheur, Bob Sent: Thursday, September 23, 2010 1:43 PM To: Barry Berman(w); Bryan Walsh(h); David Greenfeld(w); Frank Fardy(h); George Hines(h); Hal Torman(w); Kevin Leyne(h); Mark Dockser(h); Marsie West(w) Subject: FW: Special Election Cost From: Gemme, Laura Sent: Monday, July 12, 2010 9:15 AM To: LeLacheur, Bob Subject: Special Election Cost FYI... Item Count Cost Shipping 11 Total Absentee Ballot Postage 29 $ 0.61 $ - $ 17.69 Ballot Printing 1 $2,629.51 $ - $ 2,629.51 Common Signs 2 $ 35.00 $ - $ 70.00 . DPW Detail 1 $ 954.92 $ - $ 954.92 Election Workers 1 $8,208.98 $ - $ 8,208.98 Food 1 $ 779.87 $ - $ 779.87 Media Cards - ES&S 1 $ 352.50 $ 27.27. $ 379.77 Office Staff 1 $ 203.81 $ - $ 203.81 Police Detail 1 $2,316.37 $ - $ 2,316.37 Poll Worker Postage 176 0.44 $ - $ 77.44 Printing Voting List 1707 $ 0.20 $ 7 $ 341.40 Warrant Publishing 1 $ 14.40 $ - 4.40 Total $ 15,994.1 La i,walA (~amnw-l Town Clerk Town of Reading 16 Lowell Street Reading, MA 01867 (P) 781-942-6647 (F) 781-942-9070 (E) Igemme@ci.reading,ma.us (W) http //www.readingma._gov ,f~~c#wA ran 9 U) Pi tei~-U,rre~' I b,~ ~atft&- New Town Hall Hours effective June 7, 2010: Monday, Wednesday and Thursday 7:30 a.m. - 5:30 p.m. Tuesday. - 7:30 ash. to 7:00. p.m. Friday - CLOSED to When writing or responding, please remember that the Secretary of State's Office has determined that email is a public record. This communication may contain privileged or other confidential information. If you are not the intended recipient, or believe that you have received this communication in error, please do not print, copy, retransmit, disseminate, or otherwise use the information. Also, please indicate to the sender that you have received this email in error, and delete the copy you received. 10/11/2010 3~ Page 1 of 1 LeLacheur, Bob From: recapdata@dor:state.ma.us Sent: Monday, October 04, 2010 10:20 AM To: LaPointe, Gail; Reading- Selectmen; Rick Schubert Multiple Addresses; Heffernan, Nancy; Finance; Hechenbleikner, Peter Subject: Freecash Approval Notification for Reading Massachusetts Department of Revenue Division of Local Services Navjeet K Bal, Commissioner Robert G. Nunes, Deputy Commissioner & Director of Municipal Affairs Monday, October 04, 2010 Gail LaPointe Accountant Town of Reading Re: NOTIFICATION OF FREE CASH APPROVAL.- Reading Based upon the unaudited balance sheet submitted, I hereby certify that the amount of available funds or "free cash" as of July 1, 2010 for the Town of Reading is: General Fund $ 4,953,340 Water Enterprise Enterprise Fund $ 1,485,064 Sewer Enterprise Enterprise. Fund $ ' 792,756 Storm Water Enterprise Enterprise Fund $ 275,590 This certification is in accordance with the provisions of G. L. Chapter 59, §23, as amended. Certification letters will be e-mailed to the mayor/manager, board of selectmen, prudential committee, finance- director and treasurer immediately upon approval, provided an e-mail address is reported in DLS' Local Officials Directory. Please forward to other officials that you deem appropriate. Sincerely, Gerard D. Perry Director of Accounts This email and any files transmitted with it are confidential and intended solely for the use of the individual or entity to whom they are addressed. If you have received this email in error please notify the system manager at postmaster at dor.state.ma.us. 10/4/2010 Town of Reading RESERVES Stabilization Funds General Smartgrowth Incentive Payment Employee Buy-backs Sale of Real Estate (at June 30 with next FY commitment) Certified "free cash" July 1, 2009 Free Cash Used for FY2010 and FY2011 operations Historic Reneneration.of reserves 2010 1,524,831 700,000 25,035 994,287 5,189,292 (1,199,827) 3,989,465 2005 2006 2007 2008 2009 2010 Revenues: Variance from original budget $ Property taxes: 81,912 232,242 452,017 331,359 669,720 262,633 Motor Vehicle Excise taxes 217,456 35,294 -43,330 -78,255 -149,039 82,330 Penalties and interest on taxes 1,635 -4,866 7,489 22,443. 26,454 -49,528 Payments in lieu of taxes 1,934 25,886 22,646 40,169 38,565 23,270 Charges for services 157,501 13,227 347,376 -119,217 37,838 -94,337 Licenses and permits 15,980 68;289 -4,942 19,207 68,156 25,594 Intergovernmental (includes State Aid & Medicaid Reimb) 308,859 246,006 650,035 276,926 -594,392 -315,500 Special assessments -35 -1,346 53 -2,682 .-2,376 -252 Fines 24,753 -35,752 8,440 1,272 -18,108 -40,297 Investment income 603,780 935,302 1,263,497 1,007,946 -9.5,185 -59,403 Other 78,416 14,066 73,284 206,218 64,436. 186,629 Total revenue variance from budgeted amount 1,492,191 1,528,360 2,776,565 1,705,386 46,069 ( 21,139 Property taxes: Property Taxes collected will be more than budgeted because of our conservative estimates in the growth on new taxable properties Motor Vehicle Excise taxes MV Excise was at 2.9 million for 5 years then dropped to 2.7 million in 2009 and 2.5 milion in 2010 Penalties and interest on taxes Penalties and interest are dependant on who decides to pay off old tax liabilities and therefore, very unpredictable. Charges for services Charges for services include Permits from the inspection department Which are dependant on economic conditions Intergovernmental (includes State Aid & Medicaid Reimb) State Aid is not known during the budget development so estimates were kept at 5% growth unless state legislature guidelines suggested otherwise . Investment income Interest rates for this 5 year period went from 6% to less than 1 We earn interest on money we borrow for projects (eg High School Const, Energy. Improvements) We do not include interest on borrowed funds when budgeting revenues because it is not sustainable Other Other income includes one-time, unanticipated, non-recurring, inconsistant revenues. Insurance Dividends, MIIA rewards, legal settlements, reimbursement of prior year expenditures Expenditures: Variance from original budget General government Public safety Education Public works and facilities Human services Culture and recreation Employee benefits Intergovernmental Debt service Continued appropriations from prior year cancelled- not needed Total expenditure variance from budget amount Sum of Revenue & Expenditure Variances General government Public safety Education Public works and facilities Human services Culture and recreation Employee benefits Intergovernmental Debt service Continued appropriations from prior year cancelled- not needed 2005 2006 2007 2008 2009 2010 88,579 58,506 46,569 150,011 200,599 221,803 162,916 32,796 68,518 162,442 104,639 117,993 31,358 51,893 46,884 99,145 213,378 286,158 18,816 119,164 100,117 137,804 143,191 189,609 22,191 -3,605 -1,949 18,356 3,216 27,353 13,753 5 7,353 7,334 4.7,342 23,654 175,039 54,373 42,723 125,138 1,119,740 214,982 -24,220 -33,056 5,476 -957 -6,027 50,717 0 9 875 .=1,893 56,982 19,844 0 0 0 0 0 12,024 54,198 66,787 236,354 43,940 58,621 500,456 334,283 383,353 933,734 1,927,000 1,210,734 1,992,647 1,862,633 3,159,918 2,639,120 1,973,069 1,231,873 Fin come Reserve Fund unspent FY08=111000 FY09100000 FY10 80000,Ins Claims down -saved 30000 FY09 Unused Sick buyback - reserve for retirements - 25000-50000, Various Police/Fire Vacancies FY09 hold back to cover reduction in State Aid - Fy10 Energy savings unspent to cover the Energy Improvement Loan Interest FY08 Woodland Easement Project low bids saved $50,000, FY09 and FYI 0 Gasoline prices down - saved over 50K each year, trash less tonnage saved 47K in Fy09 and 70K in FYI 0 Unfilled position in Elder Services $20,000 FY09 Long Term Worker Comp vacancy FY09 ARRA funds paid Teacher Health Insurance to offset State Aid Reduction $994,000 Regional School Assessment lower than budgeted - less enrollment. FY09 Orig Budget Included estimates for refinancing school debt, FYI 0 est int expense on Energy Improvement Debt FY08 -15K Walker Brook area Appraisals, 31 K DPW study, 22K playgound, 75K Utility ovrpymnt refund TOWN OF READING Finance Committee Liaisons - as of 8105/2010 Name/Address/Email Telephone Liaison Assignments Marsie West ('03212), Chair 781-942-0604 (H) Board of Selectmen 3 Whitehall Lane 617-382-2865 (W) Audit Committee Marsie.west@bnymellon.com Schools David Greenfield ('05-'l 1), Vice Chair 781-942-2072 (H) Board of Selectmen 192 Woburn Street 617-662-7210 (W) Audit Committee we4greens@comcast.net,,.. C~rrm&111 AL~t CA" Accounting/Finance Barry Berman ('07-11) 781-942-7907(H) 54 Longview Road 781-684-5705(W) bcberman@comcast.net Mark Dockser ('10-13) 781- 942-7586(H) 110 Beaver Road mdockser a,gmail.com. Frank Fardy ('10- 13) 55 Grand St. ffardy@verizon.net 781- 044-2219(H) George Hines ('05-`11) 35 Grand Street svhines0,,verizon.net Kevin Leyne('09-' 12) 34 Larch Lane Kevin.leyneaverizon.net Harold S. Torman ('03;'12) 77 Sunnyside. Ave Hal.Torman@lantheus.com Bryan Walsh ('08-'12) 58 Grand Street walshblCa.verizon.net ADMINISTRATION Peter Hechenbleikner Dhechenbleikner(a),ci.read ing.m a.. us John Doherty j doherty@reading. k 12.ma. us Gail LaPointe r<lanointe(@,ci.readins.ma.us Mary DeLai mdelai a,reading.kl2.ma.us Bob LeLacheur. blelacheur@ci.reading.iiia.us 617-592-6569(C) 617-532-4217 781-249-0965 781-942-2794 (H) 781-944-2884 (H) 942-9043(W) 944-5800(W) 942-6604(W) Schools RMLD RMLD Public Works Community Services Library Library .Muni Bldg Comm Community Services Public Safety Public Works Economic Development Schools Economic Development Public Safety Town Manager Superintendent of Schools Town Accountant 942-5800(W) Director of Finance & H.R. (Schools) 942-6636(W) Asst. Town Manager/Finance 942-9805(H) Director (Town) OF$p9O'~ Finance Committee Meeting ° r August 4, 2010 Conference Room, Reading Town Hall lNCOR4 The meeting convened at.7:35 PM in the Conference Room of Town Hall. FINCOM Members Present: Chair George Hines, Vice Chair David Greenfield, members Barry Berman, Mark Dockser, Frank Fardy, Kevin Leyne, Harold Torman and Marsie West. Members Absent: Bryan Walsh Also Present: Assistant Town Manager/Finance Director Bob LeLacheur. There being a quorum the Chair called the meeting to order at 7:35 pm.. Public Comment: No comments. FINCOM reorganization: Outgoing Chair turned the meeting over to Bob LeLacheur, who opened the floor to nominations for FINCOM Chair for FYl 1. On a motion by Berman, seconded by Greenfield, the name of Marsie West was raised. There being no other names put forth, LeLacheur closed the nominations. By a vote of 8-0-0, Marsie West was nominated for FINCOM Chair. LeLacheur turned the meeting over to Ms. West, who opened the floor for nominations for Vice Chair. On a motion by Hines, seconded by Berman, the name of David Greenfield was raised. There being no other names put forth, West closed the nominations. for FINCOM liaison assignments: On a motion by Berman, seconded by Hines, the names of Chair Marsie West and Vice Chair David Greenfield were nominated as FINCOM representatives for the Audit Committee, and confirmed by a vote of 8-0-0.. West reviewed the other liaison assignments, asking if there were preferences among the members. Hines asked that he be a.liaison to the library, in light of his work on the Municipal Building Committee. A few members indicated an interest in the School department. The new temporary list will be attached to these minutes, and fmalized during the next FINCOM meeting. FINCOM FY11 meeting schedule: Financial Forum I will be held on September 15th with a focus on alternative revenues. Mr. Greenfield asked that expense reduction initiatives be publicly discussed this year as part of the FY12 budget process in order to educate the community and Town Meeting. Mr. Hines said that FINCOM has pursued expense reductions and efficiencies for every year since he can recall. 0 Financial Forum II will be held on October 27 with a recap of the Town's reserves position, and a look at estimated FY 12 revenues. Given these two, discussion about use of free cash in the FY 12 budget will ensue, and preliminary budget guidance will be given by the FINCOM to all departments according to the historic approaches on accommodated and non-accommodated costs. Mr. LeLacheur indicated on a preliminary basis that Town Accountant Gail LaPointe suggests the Town regenerate a solid number towards free cash from the FY11. budgeted amounts not spent. Mr. Berman said this is always a double-edged sword: on the one-hand this implies the budgets are too high; but on the other given the nature of different areas turning back fields each year that departments do a good job in not spending money unnecessarily. Financial Forum III will be held on January 26, 2011 unless important budget information becomes available sooner. Town-wide technology initiatives: Mr. LeLacheur reviewed a number of projects (see attached). Mr. Greenfield emphasized that he would like to see some cost and effort estimates to have a fully redundant network and further details about backup procedures, as well as a continuity of operations plan (such as has been done by Chief Burns for all departments as a town-wide overview. Mr. LeLacheur said he would bring the request to the next Department Head meeting in two weeks. Multi-Board Revenue Discussion: . Mr. Berman would like to suggest a School Committee-Selectman-FINCOM ad-hoc committee be formed. He requested a map of town-owned land. He suggested the Town should provide the following information to the general public: already cutting expenses; already funding activities with grants; what limits there are on what.activities the Town is allowed to do (for example, it cannot invent and sell a product); what options the Town can use to raise revenues, and a thorough review of all fees collected versus other neighboring municipalities. Mr. Dockser suggested a brainstorming session at the first financial forum in September, and volunteered to lead an effort as he has done in the private sector. Ms. West asked Mr. LeLacheur to contact the other major boards with an overview of this discussion. On a motion by Mr. Hines, seconded by Mr. Levine, FINCOM voted to approve the Minutes of June 9, 2010 as amended by a vote of 7-0-1.(Berman abstaining). On a motion by Mr. Berman, seconded by Mr. Hines, FINCOM voted to adjourn at 9:40pm by a vote of 8-0-0. 2 41 OF I? Finance Committee Meeting Financial Forum rFO f ~`'a s3g=1NCORpo¢P September 15, 2010 . The meeting convened at 7:00 PM in the Conference Room of Reading Public Library. FINC®M members present: Chair Marsie West, Mark Dockser, Bryan Walsh, Barry Berman, Kevin Leyne, Francis Fardy and David Greenfield. Members Absent: George Hines and Hal Torman. School Committee Members present: Chris Caruso, Karen Janowski, Hal Croft, David Michaud, Chuck Robinson and Jared Beaulieu (School Committee student representative) Board of Selectmen members present; James Bonazoli, Rick Schubert, Ben Tafoya, Camille Anthony, Steve Goldy Board of Library Trustees present Vicki Yablonsky, Richard Curtis, Jeff Doucette and Cherrie Dubois EDC member Russ Graham Town Meeting members John Arena, Bill Brown and Tom Ryan Also Present: Town Manager Peter Heckenbleikner, Town Accountant Gail LaPointe, Assistant Town Manager/Finance Director Bob LeLacheur, Superintendent of Schools John Doherty, Assistant Superintendent Patty de Garavilla, Director of Finance and Operations Mary DeLai, Greg Burns (Fire Chief), Jim Cormier (Police Chief), Ruth Urell (Library Director), Jeff Zager (Public Works Director), Jane Kinsella (DPW Business Manager), David Mancuso. Press: Matt Casey (Reading Patch) and Paul Feeley (Daily "1'irries Chronicle). There being a ''quorum the FINCOM Chair called the meeting to order at 7:09 pm. The Chair of the Selectmen also called the Selectmen's meeting to order and the Chair of the School Committee called the meeting to order. The Board of Library Trustees calle.d.their meeting to order at 7:30 PM. Ms. West gave opening remarks and introduced everyone to, the first Financial Forum of the budget year. Assistant Town Manager & Finance Director Bob LeLacheur reviewed the budget calendar noting that there will be three Financial Forums this,year (September 15th, October 27th and January 27th). The School Committee's budget meetings are also shown on the meeting handout. Mr. LeLacheur explained the budget process. Generally, the Financial Forums are held earlier in the year in the fall and winter while the Finance Committee begins meeting at the end of February or early March to prepare the budget for Annual Town Meeting in the spring. The Town Manager's budget is finalized in February. Revenues: Current Estimates: Town Accountant Gail LaPointe reviewed Reading'.s reserve funds. Ms. LaPointe explained the existing reserves held in stabilization funds shown on page 4 of the handout. The Town has several stabilization funds that includes; a general fund, a smart growth incentive payment fund, employee buy-back fund, sale of real estate fund and certified' free-cash" fund. A little over $1.5 is in the general fund. The smart growth incentive payment fund that holds $700,000 and includes the two $350,000 payments the Town received from the State for adopting smart growth districts (the gateway smart growth site and the downtown district). This money was placed in the stabilization fund because if 01~_L) construction does not begin with in a certain time period the Town must return the money to the State. The $1 million sale of real estate fund and almost $4 million in the free cash completes the reserves summary. Free cash will change as the following discussion will discuss. Revenues: Historic Regeneration: Ms. LaPointe reviewed the history of Reading's revenues (from 2005 to 2010) and how it has varied from the original projections that budgets were built upon. The amount of money in.the Intergovernmental has the largest variance which includes money from the. State and Federal government. In 2009 and 2010, the Town received significantly less than what was originally budgeted. The Investment Income was relatively high during 2007 and 200.8 because of the High School construction project but the budgeted interest income for operations excluded this amount, which was set aside for one-time capital expenditures during these years. Revenues have exceeded the Town's projections for the last five years but in 2009 and 2010 there was a shift and the margin of surplus was very narrow. The surplus becomes free cash at year end.. Expenditures: Ms. LaPointe reviewed the variances in the 2010 expenditures shown on page 5 of the meeting handout. When money that is budgeted is not spent it is returned into free cash. For.example, the trash account was lower over the last couple of years than what was budgeted because people tend to generate less trash during economic recessions. Mr. LeLacheur pointed out that when reviewing the budget from previous years to keep in mind that it is the final budget and not necessarily what was approved in the spring because sometimes money is transferred during the year. Money not spent becomes free cash at year end. Free cash is projected to be about $5 million based on these discussions. Town Land Overview: Town Manger Peter Hechenbleikner provided a list and map showing all of the vacant Town own land in Reading, excluding parks, cemeteries and conservation land. The parcel size and land values are also included on the handout. Many of the Town's vacant parcels have limitations such as wetlands. Only a couple of parcels are opportunities for the Town to sell to generate some revenue. The Oakland Road and Pearl Street parcels are potential sites. The Town.Manager suggested some of the wetlands be transferred to the Conservation Commission. Selectmen Bonazoli asked how the land values were calculated and Mr. Hechenbleikner explained that they were the assessed value from the Town's Board of Assessor's. Mr. Brown'asIked how the Town transfers land and Mr. Hechenbleikner responded that land transfers are executed by ,a vote of the Board of Selectmen (for tax title land) unless Town Meeting approval is required. Revenues: Mr. LeLacheur reviewed the Town's FY 10 revenue in the restricted and unrestricted funds. Restricted funds are funds designated for specific purposes and can only be spent for those purposes. The restricted funds are shown on page 19 - 21 of the handout. Page 24 of the handout shows recent revenue and expense savings and efforts from the Town. Savings in expenses includes items such as sick leave buyback for employees, changes in the health. insurance program, the energy performance contracting, and reduced sick leave. Recent revenue savings include the incentive payments from the smart growth zoning districts, a review of all Town fees and the local meals tax. Brainstorming Session: Mr. Dockser facilitated a brainstorming session where meeting participants provided revenue ideas in small groups. A letter on revenue ideas (community access sticker fee increase) to the FINCOM from Reading resident Dave Talbot was distributed. After each group shared their ideas for potential revenue sources with the whole group, everyone voted on what was considered to be opportunity areas where the Town should focus their, efforts. The items identified as the top priorities included the sale of Town owned land, billboards d advertising, renting space for cell towers and wireless communications, hiring a public relations or economic development officer, and naming rights. Ms. West described the next steps and explained that the Finance Committee would summarize the results of tonight's meeting. The next financial forum scheduled for October 27th will focus on expenses. On a motion by Mr. Berman, seconded by Mr. Greenfield, FINCOM voted to adjourn at 9:05 PM by a vote of 7-0-0. Respectfully, submitted, Recording Secretary Association of Town Finance Committees Annual Meeting, October 23, 2010 Tri County,Regional Vocational Technical High School, Franklin Agenda 8:15-9:00 a.m. Registration, Breakfast, Networking 9:00-9:15 a.m. President's Welcome, Kim Roy, Halifax Capital Planning Committee Business Meeting 9:15-10:15 a.m. Opening Session Health Insurance: Playing the Hand You've Been Dealt Communities across the commonwealth are looking for ways to reduce health insurance costs. The panelists will discuss their experience and outcomes. Cambridge. uses collective bargaining to their advantage, Melrose chose to join the GIC for cost savings and Franklin utilizes an insurance advisory committee to bring about plan design. This interactive session will allow time for questions. Michael, Gardner., Personnel Director, City of Cambridge. Mayor Robert Dolan, City of Melrose, Commissioner designee, Group Insurance Commission Stephanie McNeil, Human Resources Director, Town of Franklin Moderator: David Baier, Legislative Director, MMA 10:15-10:30 a.m. Break 10:30-noon Concurrent Workshops 1. New to the Finance Committee: Budgeting 101 This session will provide a good foundation for understanding the basics of municipal finance and budgeting. It will include a review of the timetable of'the annual budget, developing a capital improvement plan, an overview of the tax recapitulation process and managing long- term debt. Al Tosti, Arlington Finance Committee Chair and ATFC Treasurer Tony Torissi, Finance Director, Andover Moderator: Mary McBride, Billerica Finance Committee Vice Chair and ATFC Director 2. School Budgeting Basics The title says it all. This session will be a review what goes in a school budget. The speakers will focus on special education circuit breaker, regional funding issues and the $204 million in education jobs funding announced in August as a supplementto Chapter 70. There will be ample time for Q&A with these seasoned DESE administrators. )ay Sullivan, Administrator of School Business Services, Department of Education Christine Lynch, Director of Governance and Facility Support, Department of Education Moderator: Martin Crowley, East Bridgewater Finance. Committee Chair and ATFC Director 9 3. One Town, One Team: What is the role of the finance committee? Finance committee members must develop working relationships with each other as well with, other members of the municipal team, including selectmen, school committee members, the town administrator, the list goes on. This team must then all work toward the same goal of providing the best possible services for the town. This session will explore this process and offer tips on how to find balance in 'one town, one team.' Glenn Koocher, Executive Director, Mass. Association of School Committees Jeffrey Nutting, Town Administrator, Franklin Moderator: John Warren, ATFC Vice President Noon Luncheon 12:30 -1:1 S Speaker: Massachusetts Taxpayers Foundation President Michael Widmer 1:30-3:00 p.m. Concurrent Workshops 1. The "Other" Insurance While employee health insurance has gotten all of the attention over the last five years, there are other insurance costs, such as unemployment, property and casualty,'workers compensation, and liability that if ignored can cost your town a great deal of money. The expert panelists can guide you through these critical areas and'what to look for to improve your town's performance and lower costs. Joe Callahan, Executive Vice President, Cabot Risk and MIIA Member Services Paul Scott, Vice President, Unemployment, Tax, Management Corporation Moderator: Al Tosti, Arlington Finance Committee and ATFC Treasurer 2. The New Open Meeting Law Effective July 1, the new Open Meeting Law regulations are in place and are being enforced by the Attorney General's Office, under the newly created Division of Open Government. The regulations are still being developed, after feedback was given by local officials, and should be released this fall. This session will be an overview of the new regulations and how they relate to finance committees' functions and responsibilities. Jonathan Sclarsic, Assistant Attorney General, Division of Open Government Bob Cutler, Town Clerk, Foxborough Moderator: Richard Creem, Needham Finance Committee Member and ATFC Director 3. Reducing Municipal Budgets: The Hidden Cost of Cuts Cutting back hours or eliminating positions can involve employee bumping rights, require impact bargaining with the unions and result'in having to budget more for unemployment. Reducing services can mean a loss of revenues, can create problems with meeting state and federal mandates, or can increase demands on other departmental budgets. This workshop is an opportunity to learn about how to think through the ramifications of budget reduction decisions and avoid the pitfalls. John Clifford, Esq., Municipal Labor Attorney and former Marshfield Town Administrator Michael Jaillet, Town Administrator, Westwood Moderator: Joanne Marden, Andover Finance Committee, ATFC Director 9 ATFC Annual Meeting Registration .Saturday, October 23, 2010 9:00 a.m.-3:00 p.m. Tri County Regional Vocational High School Registration: Name: Title: Name: _ Title: Name: Title : Municipality: Contact email:_ Payment Method: _-i-iPayment enclosed Cardholder's Name Cardholder's Billing Address Town State Visa _ MC _ Discover _ Card # 3-digit code -.(see reverse of card) Cardholder's Signature, . ATFC Policy: Payment must be made in advance or on the day of the meeting. Meeting Cost: $40 per attendee for all finance committee members of ATFC dues paying communities $55 per attendee for all other local officials and finance committee members from non-dues paying communities This cost includes all meeting materials, continental breakfast and a hot luncheon buffet. If you are unsure of your membership status, please call MMA Senior Member Services Coordinator Denise Baker at 800-882-1498 ext.105. Cancellation Policy: If you register but are unable to attend, please notify us by October 18 Otherwise, you will be billed for the meeting. Please return this form by October 15 to: ATFC Annual Meeting One Winthrop Square Boston, MA 02110 Fax: 617-695-1314 _ Bill my credit card Zip. AMEX Exp. Date _ Tri-County High School 147 Pond Street, Franklin If you are traveling north on route 495 take exit 17 and stay to the right as you come to the top of the ramp. Turn right onto route 140 and move into the left hand lane as you approach the traffic signal. If you are traveling south on route 495 take exit 17 and stay to the left as you come to the top of the ramp. At the traffic signal take a left, crossing over route 495. Proceed straight through the next traffic signal after you cross over the highway. Move into the left hand lane as you approach the next traffic signal. At the traffic signal (with the shopping plaza on your left) turn left. The access road to Tri-County (Tri-County School Dr.) will be your first right, which will be almost immediately after the traffic signal. Proceed up the hill on the access.road and take your first and second rights. Take your first left to park in the parking area. Approaching the building from the parking lot, enter the glass-enclosed area and registration will be to your left. jq) Reading Municipal Light Department FY2011 Operating and. Capital Budget Presentation To the Town of Reading FINCOM October 13, 2010 1. FY 2011 Operating and Capital Budget Overview 2. FY 2011 Operating Budget - Detail 3. FY 2011 Capital Budget Detail 4. Six Year Plan 1:27 PM - READING MUNICIPAL . ( DEPARTMENT - 3131/2010 2011 BUDGET SUMMARY DRAFT 1 3/31110 , OPERATING EXPENSES: JUL AUG' SEP OCT NOV DEC JAN FEB MAR APR MAY JUN TOTAL 555 PURCHASED POWER - 6,468,288 6,994,162 - 5,644,627 5,768,724 5,374,774 6,181,537 5,505,213 5,140,767 5,173,203 4,828,211 4,994,856 5,151,876 67,224,238 TOTAL PURCHASED POWER 6,466,288 6,994,162 5,644,627 5,766,724 5,374,774 6,181,537 5,505,213 5,140,767 5,173,203 4,828,211 4,994,856 5,151,876 67,224,238 558 MAINT OF TRANS PLANT 250 250 250 250 250 250 250 250 250 250 250 250 3,000 - TOTAL TRANSMISSION EXP 250 250 250 250 250 2SO 250 250 250 250 250 250 3,000 560 OPER SUPER & ENGIN 35,236 32,846 40,774 35,236 32,726 431412 36,044 33,534 41,783 36,044 33,534 41,762 _ 442,930 5B1 OPERATION LABOR 6,840 6,848 8,752 6,848 6,848 8,752 7,076 7,076 9,038 7,076 7,076 9,053 91,292 $81 1 OPERATION LABOR MISC 47,512 35,480 52,441 45,855 35,480 56,656. 51,289 36,872 54,181 47,247. 36,872 34,519 534,404 582 OPERATION SUPPLIES & EXP 34,221 32,401 37,936 34,221 32,341 39,542 38,455 33,012 38,775 34,892 33,012 40,021 428,830 585 STREET LIGHTING EXP 5;271 5,788 6,146 5,238 5,188 6,419 5,473 5,271 6,249 5,321 5,271 6,259 67,892 586 METER EXP 38,304 37,259 43,086 37,054 36,899 46,673 41,484 37,641 44,014 37,796 37,641 45,232 483,082 588 MISC DISTRIBUTION EXP 25,627 26,627 31,887 26,627 26,527 33,887 27,259 27,259 32,676 27,259 27,259 33,120 347,115 590 MAINT OF STRUCTURE & EQUIP 20,595 15,650 19,996 15,595 15,590 22,157 21,124 - 16,118 20,659 16,124 16,119 21,537 221,265 593 MAINT OF LINES OH 97;878 93,680 1031844 97,440 89,600 107,904 100,748 90,880 105,444 98,720 90,880 134,626, - 1,211,643 594 MAINT OF LINES UG 16,929 17,029 17,165 16,919 16,909 17,261 16,988 16,932 17,214 16,942 16,932 17,222 204,462 595 MAINT OF LINE TRANSFORMS 14,042 5,292 5,292. 11,542 5,292 5,292 14,042 5,292 5,292 11,542 5,292 5,288 93,500 596 MAINT OF ST LT & SIG SYS 693 744 - BOB 589 684 042 720 695 821 700 695 819 81909 597 MAINT OF METERS 303 303 347 303 303 369 308 308 354 308 308 363 3,875 TOTAL DISTRIBUTION EXP 344,458 309,947 366,495 333,567- 304,487 389,166 361,00B 310,890 376,500 339,970 310,890 389,821 4,139,198 902 METER READING LABOR & EXP 5,349 4,964 5,881 5,049 4,784 5,900 5,480 4,915 6,046 5,180 4,915 6,051 64,513 903 ACCT & COLL LABOR & EXP 107,056 107,042 126,043 1102482 106,922 131,502 124,702 108,373 127,828 111,933 108,373 127,832 1,398,088 S04 UNCOLLECTABLE ACCTS 15,000 15,000 15,000 - 15;000 15,000 15,000 15,000 15,000 15,000 15,000 15,000 15,000 180,000 TOTAL CUST ACCT EXP 127,405 127,006 146,924 130,531 126,706 152,402 145,182 128,288 148,674 132,113 12$288 148,883 1,642,601 916 ENERGY AUDIT EXP 96,481 88,231 96,397 91,681 84,856 97,416 112,875 86,971 96,095 87,946 84,971 114,587 1,138,506 920 ADMIN & GENERAL SALARIES 58,805 58,555 73,168_1 58,805 58,555 77,0431 60,476 60,226 75,25117 60,476 60,226 75,258 ~i 776,849 921 1 OFFICE SUPPLIES EXP 23,294 23,119 23,119 23,294 23,119 23,119 ' 23,294 23,119 23,119 - 23,294 23,119 23,091 278,100 923 OUTSIDE SERVICE EMPLOYED 22,544 36,794 36,794 22,544 18,794 - 18,794 22,544 18,794 18,794 39,544 18,794 18,766 293,500 924 PROPERTY INSURANCE 39,903 39,903 39,903 39,903 39,903 39,903 39,903 39,903 39,903 39,903 39,903 39,967. 478,900 925 INJURIES & DAMAGES 5.938 5,488 5,488 5,488 5,488 5,488 5,488 5,488 5,488 5,468 5,488 5,500 66,318 926 EMPLOYEES PENSIONS & BENS 166,533 89,208 89,208 89,433 89,206 89,333 166,208 89,208 90,133 89,208 89,208 89,161 1,226,049 930 MISC GENERAL EXP 20,724 13,589 16,325 31,041 36,OB2 10,767 22,879 13,554 10,832 15,753 11,946 8,812 212,303 931 RENT EXPENSE 17,667 17,667 17,667 17,667 17,667 17,667 17,667 17,667 17,667 17,667 17,667 17,663 212,000 9321 MAINT OF GARAGE & STCKRM 49,214 50,214 48,604 90,844 ` 46,214 60,395 62,279 56,281 49,075 50,113 49,743 - 49,969 662,944 935 MTN OF GEN PLANT - 11,000 11,000 11,000 11,000 11,000 11,000 11,000 11,000 11,000 11,000 11,000 11,000 132,ODO TOTAL ADMIN & GEN EXP 512,101 433,766 457,673 481,698 430,884 450,926 544,613 422,212 . 437,363 440,393 412,066 453,773 5,477,469 GRAND TOTAL 7,452,502 7,865,131 6,517,969 6,712,770 6,237,101 7,174,281 6,556,266 6,002,406 6,136,190 5,740,936 5,846,349 6,144,603 78,486,506 LESS: PURCHASEDPOWER (5,468,288) (6,994,162) (5,644,627) (5,766,724) (5,374,774) (6,181,537) (5,505,213) - (5,140,767) (5,173,203) (4,828,211) (4,994,856) (5,151,876) (67x4,238) MAINTENANCE EXPENSES (210,903) (194,161) (207,327) (244,581) (1B5,841) (225,469) (227,459) (197,757) (210,109) (205,699) (191,219) (241,074) (2,541,597) TOTAL OPERATION EXPENSE - 773,312 676,608 766,015 701,465 676,466 767,275 823,594 663,683 752,878 707,027 668275 751,653 8,720,671 Page 5 127 PM READING MUNICIPA I'DEPARTMENT 3/318070 2011 BUDGET SUMMARY DRAFT 1 3131 /10 OPERATING REVENUE JUL 10 AUG 10 SEP 10 OCT 10 NOV 1D DEC 10 JAN 11 FE8 11 MAR 11 APR 11 MAY 11 JUN 11 TOTAL SALES OF ELEC- BASE 3,588,426 3,871,629 3,857,119 3,228,777 3,129,379 3,158,513 3,695,848 3,490,363 31092,468 3,098,297 3,109,841 3,142,894 40,463,551 SALES OF ELEC • FUEL 3,602,124 3,797,240 3,857,282 3,157,350 3,055,784 3,045,093 3,597,305 3,421,898 2,938,788 2,981,315 3,011,408 3,034,473 39,500,000 8 ENERGY CONSERVATION 48,855 49,998 51,886 43,119 41,714 41,126 47,079 45,911 39,7775 40,667 - 41,548 41,550 533,22 PURC14ASE POWER ADJUSTMENT 518,127 544,795 553,976 455,140 440,775 438,925 515,960 491,821 423,667 429,990 434,652 437,975 5,685,803 TOTAL OPERATING REVENUE 7,757,532 8,263,662 8,320,263 6,884,386 6,667,652 6,683,657 7,856,192 7,449,993 6,494,698 6,550,269 6,597,449 6,656,832 86,182,582 OPERATING EXPENSES: - PURCHASED POWER-BASE 2,469,514 2,539,062 2,322,564 2,221,276 2,279,740 2,303,499 2,257,492 2,270,825 2,272,058 2,157,579 2,319,838 2,298;127 27,711,574 1 OPERATION EXPENSE 773,312 676,808 766,016 701,465 676,486 767,275 823.594 227 459 663,883 757 197 752,878 109 210 707,027 205 699 660,275 191 219 751,653 074 241 8,720,67 2,541 597 MAINTENANCE EXPENSE . 210,903 194,161 207,327 244,581 185,841 291 667 225,469 667 291 , 291 667 , 291 667 , 667 291 , 291,667 , 291,667 , 291,663 , 3,500,000 DEPRECIATION EXPENSE 291,667 110 000 291,667 000 110 291,657 110 000 291,667 110 000 , 110 000 , 110,000 , 110,000 , 110,000 , 110,000 110,000 110,000 110,000 1,320,000 TOWN PAYMENTS , , , , , SUBTOTAL 3,855,395 3,811,698 3,697,573 3,568,989 3,543,734 3,697,910 3,710212 3,534,131 3,636,712 3,471,971 3,572,998 3,692,517 43,793,842 PURCHASED POWER - FUEL 3,998,774 4,455,100 3,322,063 3,545,448 3,095,034 3,878,038 3,247,721 2,869,942 2,901,145 2,670,632 2,6751018 2,853,749 39,512,664 TOTAL OPERATING EXPENSES 7,854,169 8,266,798 7,019,636 7,114,437 6,638,768 7,575,948 6,957,933 6,404,073 6,537,857 6,142,603 6,248,016 6,546,266 83,306,506 NET OPERATING INCOME (96 637) (3,136) 7 300 627 (230 051) 28 884 (692 291) 898 259 7,045 920 (43,159) . 407,566 349,433 _ 110,566 2,87 6,076 OTHER INCOME: - - MDSE AND JOBBING- 10,000 102000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 120,000 INTEREST INCOME 37,500 37,500 37,500 37,500 37,50D 37,500 37,500 37,500 37,500 37,500 37,500 37,500 450,000 FORFEITED DISCOUNTS 78,945 85,176 84,857 71,033 68,845 69,487 B1,309 76,788 68,034 68,163 $8,417 69,144 890,198 MISCELLANEOUS REVENUE 100,000 0 0 100,000 0 0 100,000 0 0 100,000 0 30D,000 700,000 TOTAL. OTHER INCOME 226,445 132,676 132357 218,533 116,346 116,987 228,809 124,288 115,534 215,653 115,917 416,644 2,160,198 MISCELLANEOUS INCOME DEDUCTIONS: CUSTOMER DEPOSIT INTEREST EXP 1,000 1,000 1,000 1,000 1,000 1:600 1,000 1,000 1,000 1,000 1,000 1,000 12,000 OTHER DEDUCTIONS (ROD - 181,250 181,250 181,250 181,250 181,250 181,250 181,250 181:250 181,250. 181,25D 181,2S0 231,250 2,225,000 TOTAL MISCELLANEOUS DEDUCTIONS 182,250 182,250 182,250 182,250 182,250 182,250 182,250 182,250 182,250 182,2$0 182,250 232,25D 2,237,000 NET INCOME (52,442) (52,710) 1,250.733 (193,766) (371020) (957,554) 944,818 987,958 (109,875) 441,078 283,099 294,960 2,799,274 Page 1 1:27 PM - READING MUNICIPAL LIGHT DEPARTMENT 313112010 2011 BUDGET SUMMARY DRAFT 1 3131/10 PROJECTED REVENUE JUL AUG SEP OCT NOV DEC JAN FEE MAR APR MAY JUN TOTAL RESIDENTIAL REVENUE; RESIDENTIAL A-RATE 1,496,230 1,752,748 1,639,220 1,299,840 1,26T,261 1,316,778 1,692,177 1,479,751 1,262,245 1,240,030 1,196,010 1,249,308 16,891,598 RESIDENTIAL WATER HEATER A-RATE 38,423 43,068 40,404 34,993 3S,857 37,811 53,650 47,555 40,010 38,353 34,255 32,679 477,058 RESIDENTIAL TIME OF USE - 9,591 11,538 11,015 . 8,800 8,298 9,002 10,035 8,847 7,613 7,672 7,506 8,035 107,952 SUBTOTAL 1,544,244 1,807,354 1,690,639 1,343,633 1,311,416 1,363,591 1,755,862 1,536,153 1,309,868 1,286,OSS 1,237,771 1,290,022 17,476,608 COMMERCIAL REVENUE: " COMMERCIAL C HATE 970,345 1,008,101 1,045,458 - 898,106 867,652 867,009 999,488 990,314 889,542 884,359 884,629 851,460- 11,156,463 SCHOOL RATE 60,460 54,550 65,547 71,749 73,892 74,487 79,835 82,295 _ 72,924 76,914 68,618 70,651 851,922 INDUSTRIAL REVENUE: INDUSTRIAL TIME OF USE 941,524 926,532 978,410 847,925 807,734 785,034. 784,487 806,187 749,714 781,305 851,551 862,216 10,124,619 SUS TOTAL 1,972,329 1,989,183 2,089,415 9,817,780 1,749,27a 1326,530 .1,863,810 1,880,796 1,712,180 1,742,578 1,804,798 1,784,327 22,133004 STREET LIGHT REVENUE- PUBLIC 44,828 44,828 44,828 44,832 44,835 44,868 44,777 44,780 44,780 44,780 44,78D 44,780 537,696 PRIVATE 6,052 5,940 5,933 5,923 5,978 5,990 5,926 5,930 5,930 5,905 5,930 5,905 71,347 SUB TOTAL 50,880 50,768 50,761 50,760 50,813, 50,858 50,703 50,710 50,710 50,685 50,710. 50,685 609,043 COOP - RESALE REVENUE 20,973 24,324 26,304 16,604 17,872 17,534 25,473 22,704 19,710 18,979 16,562 17,860 244,899 TOTAL BASE REVENUE 3,588,426 a,671,629 3,857,119 3,228,777 3,129,379 3,158,513 3,695,848 3,490,363 3,092,468 3,098,297 3,109.841 3,142,894 40,463,554 FUEL REVENUE 3,652,124 3,x47,240 3,907,282 3,207,350 3,105,784 3,095,093 3,647,305 3,471,898 2,988,788 3,031,315 3,061,408 3,084,413 40,100,000 LESS PASNY CREDIT (50,000) (50,000) (50,000) (50,000) (50,000) (50,000) (50,000) (50,000) (50,000) (50,000) (50,000) (50,000) (600,000) TOTAL NET FUEL REVENUE 3,602,124 3,797,240 3,857,282 3,157,350 3,055,784 3,045,093 3,597,305 3,421,898 2,938,768 2,981,315 3,011,408 3,034,413 39,500,000 PURCHASED POWER ADJUSTMENT (PPA) 518,127 544,755 553,976 455,140 440,775 438,925 515,960 491,821 423,657 429.990 434,652 437,975 5,585,803 ENERGY CONSERVATION - RESIDENTIAL 10,219 12,115 - 11,274 8,772 8,540 8,917 11,748 10,162 8,529 8,357 8,008 8,384 - 115,024 ENERGY CONSERVATION-COMMERCIAL 38,637 37,883 40,612 34,347 33,174 32,209 35,331 -35,749 31,246 32,310 33,540 33,166 418,204 TOTAL ENERGY CONSERVATION 48,855 49,908 51,886 43,119 41,714 41,126 47,079 45,911 39,775 40,667 41,548 41,550 533,228 TOTAL REVENUES 7,757,532 8263,662 8,320,263 6,884,386 6,667,662 6,683,657 7,856,192 - 7,449,993 6,494;698 5,550,269 6,597,449 6,656,832 86,182,585 FUEL CHARGE 0.0599 0.0599 0.0599 0.0599 11.0599 0.0599 0.0599 0.0599 D_0599 0.0599 0.0599 0.0599 PagE 1:27 PM 3/31/2010 PROJECTED MISCELLANEOUS REVENUE BAMWEC FLUSH OF FUNDS CONTRIBUTIONS IN AID OF CONSTRUCTION SURPLUS APPLIED TO DEPRECIATION TOTAL MISCELLANEOUS REVENUE READING MUNICIPAL ~T DEPARTMENT 2011 BUDGET SUMMARY DRAFT 1 3/3111D - JUL AUG SEP OCT NOV DEC JAN FEB MAR APR MAY JUN TOTAL 0 0 0 0 0 0 0 0 tl 0 0 250,000 250,000 100,000 0 0 100,000 0 0 100,000 0 0 100,000 0 0 400,000 0 0 0 0 0 0 0 0 0 D 0 So,ouo 50,000 100,000 0 0 100,000 - 0 0 100,000 0 0 100,000 ❑ 300,000 700,000 Page 3 1:27 PM READING MUNICIPAL LIGHT DEPARTMENT 3/?112010 2011 BUDGET SUMMARY - - - DRAFT 1 3131110 PURCHASED POWER EXPENSE JUL AUG SEP 0CT NOV DEC JAN FEB MAR APR MAY JUN - TOTAL NUCLEAR MIX #1 - MILLSTONE C 199,793 183,288 184,831 180,467 176,216 186,285 194,198 194,177 192,985 180,286 194,067 194,170 2,260,783 MILLSTONE-TRANSMISSION T 1,072 1,072 1,072 1,081 1,081 1,081 1,081 1,081 1,081 1,081 1,081- 1,072 12,936 MILLSTONE- ENERGY E 8,946 8,946 8,946 8,946 8,946 8,946 8,946 - 8,080 8,934 8,658 8,946 8,658 105,898 NUCLEAR MIX #1 - SEABROOK C 19,300 20,850 20,666 21,224 21,831 20,642 20,388 20,334 21,495 28,375 20.344 20,249 255,698 SEABROOK - TRANSMISSION T 155 _ 155 155 155 155 155 155 155 155 155 155 155 1,860 SEABROOK-ENERGY E 932 932 932 .932 932 932 932 842 931 0 932 902 10,131 PROJECT #3 - DEBT SERVICE C 119,651 119,664 119,646 119,655 _ 119,661 119,629 119,104 119,070 119,068 119,076 119,D84 119,094 1,432,402 PROJECT #3-TRANSMISSION T 765 7655 765 772 772 772 772 772 772 772 772 765. 9,236 PROJECT#3-ENERGY E 6,860 6,860 6,860- 6,860 6,860 6,860 6,850 6,196 6,851 6,638 6,660 6,638 81,203 PROJECT R4- DEBT SERVICE C 373,393 373,353 373,174 _ 373,073 373,065 372,912 373,036 373,090 373,023 248,877 372,938 373,141 4,3S7,075 PROJECT R4 -TRANSMISSION T 3,514 37514 3,514 3.514 - 3,514 3,514 3,514 3,514 3,514 3,514 3,514 3,514 42,168 PROJECT #4- ENERGY E 22,878 22,878 22,878 22,878 22,878 22,878 22,878 20,564 22,647 0 22,878 22,140 248,675 PROJECT #5- DEBT SERVICE C 49,677 49,673 49,650 49,537 49,637 49,617 49,633 49,638 49,630 33,918 49,619 49,644 579,973 PROJECT #6-TRANSMISSION T 433 433 433 433, 433 433 433 433 433 433 433 433 5,196 PROJECT R5 - ENERGY E 2,823 2,823 2,823 2,823 2,623 2,823 2,823 2,550 2,819 0 2,823 2,732 30,685 PASNY- CAPACITY' C 12,696 12,696 12,696 12,696 12,695 12,696 12,696 12,696 12,696 12,696 12,696 12,696 152,352 PASNY-TRANSMISSION' T 36,156 36,156 36,156 36,156 36,156 36,156 36,156 36,156 36,156 36,156 36,156 36,156 - 433,872 PASNY - ENERGY' - E 9,968 9,968 9,646 9,968 9,660 9,968 10,167 9,183 10,153 9,839 10,167 9,839 118,526 REMVEC" E 750 750 750 750 750 750 750 750 750 _ 750 750 .750 9,000 ISO-NE CAPACITY C 507,150 507,150 507;150 507,150 507,150 507,150 507,150 507,150 507,150 507,150 507,150 507,150 6,085,800 ISO-14E TRANSMISSION- T 809,307 914,135 627,981 552,9B9 584,586 662,418 623,511 629,740 613,968 648,629 661,693 660,560 7,989,617 ISO-NE ENERGY E 230,547 542,022 175,964 .249,362 246,756 561,848 1,045,046 852,252 B59.997 878,767 578,974 617,155 6;838,690 NEMA CONGESTION- E (9,760) (91750) (9,750) (9,750) (9,750) (91750) (9,750) (9,750) (9,750) (9,750) (9,750) (9,750) (117,000) HYDRO QUEBEC SUPPORT SERVICES C 23,700 23,700 23,700 23,700 23,700 23,700 23,700 23,700 23,700 23,700 23,700 23,700 284,400 PEAKING PROJECT - CAPACITY - C 50,598 50,590 50,583 50,587 50,591 50,595 50,404 50,784 50,456 50,547 50,435 50,532 606,782 PEAKING PROJECT-TRANSMISSION T . 6,650 6,650 6,650 6,639 6,650 6,650 6,650 6,650 5,734 6,653 6,651 6,650 79,877 PEAKING PROJECT- ENERGY E 32,480 19,505 19,504 25,992 13,665 42,213 4,352 3,908 4,229 3,945 4,332 4,228 178,353 INTERMEDIATE PROJECT - CAPACITY C 121,381 101,302 169,702 145,115 176,194 113,279 99,015 106,063 122,967 121,679 123,163 105,753 1,505,613 INTERMEDIATE PROJECT-TRANSMISSION T 8,035 7,828 7,952 9,681 9,100 9,263 9,164 .9,D70 9,523 9,330 9,615 6,141 104,702 'INTERMEDIATEPROJECT - ENERGY - E 373,674 456,065 444,540 796,603 327,354 520,394 57,772 51,877 56,133 52,368 57,500 56,11B 3,250,398 DOMINION E 1,672,362 11717,729 1,103,895 699,SS8 934,443 1,061,377 1,048,565 967,782 902,180 748,962 917,110 - 1,043,958 13,017,921 CONSTELLATION E '943,504 960,058 932,760 973,673 973,494 1,064,776 515,797- 467,040 505,742 - 465,498 479,936 469,170 8,751,448' BRAINTREE WATSON C 126,088 126,088 126,088 . 126,552 126,552 126,552 126,552 126,552 126,552 126,552 - 126,552 126,552 1,517,232 BRAINTREE WATSON- ENERGY E 11,299 11,500 11,230 11,907 12,506 14,062 14,662 13,166 14,247 13,291 14.594 14,243 156,707 COOP/ RESALE E 7,500 7,500 7,500 7,50D 7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500 90;000 MACQUARIE E 684,001 697,314 583,585 537,446 .536,217 562,451 510,421 467,902 507,582 484,166 571,466 599,468 6,742,029 TOTAL BUDGETED PURCHASED POWER 6,468,288 6,994,162 5,644,627 5,766,724 5,374,774 6,181,537 5,505,213 5,140,767 5,173,203 4,828,211 4,994,856 5,151,876 67,224,238 PURCHASED POWER BASE EXPENSE: TOTAL CAPACITY PURCHASED TOTAL TRANSMISSION PURCHASED TOTAL PURCHASED POWER FUEL EXPENSE: TOTAL ENERGY PURCHASED C 1,603,427 1,568,354 1,637,886 1,609,856 1,637,293 1,583,057 .1,675,955 1,583,254 1,599,722 1,450,856 1,599,766 1,582,681 19,032,110 T 866,087 970,708 684,678 611,420 642,447 720,442 681,536 667,571 672,336 '706,723 720,070 715,446 8,679,464 2,469,514 2,539,062 2,322,564 2,221,276 2,279,740 2,303,499 2,257,492 2,270,825 2,272,058 2,157,579 2,319,838 2,298,127 27,711,574 E 3,998,774 . 4,455,100 3,322,063 3,545,448 3,095,034 3,878,038 3,247,721 2,869,942 2,901,145 2,670,632 2,675,016 2,853,749 39,512,664 ' PASNY: POWER AUTHORITY FOR THE STATE OF NEW YORK ^ REMVEC: RHODE ISLAND, EASTERN MASSACHUSETTS, VERMONT ENERGY CONTROL ISO-NE: INDEPENDENT SYSTEM OPERATOR- NEW ENGLAND NEMA: NORTHEAST MASSACHUSETTS Page 4 1:27 PM READING MUNICIPAL LIGHT DEPARTMENT 3131/2010 - 2011 BUDGET SUMMARY DRAFT 1 3131110 - OTHER EXPENSES: - - MAINTENANCE EXPENSE: JUL AUG SEP - OCT NOV DEC JAN FES MAR APR - MAY , JUN TOTAL 568 MTN OF TRANS. PLANT 250 250 250 250 250 250 250 250 250 250 250 250 3,000 590 MTN OF STRUCTURES 20,595 15,650 19,998 - 15,595 15,590 _ 22,157 21,124 16,119 20,659 16,124 16,119 21,537 221,26S 593 MTN OF LINES - OH 97,878 93,680 103,844 97,440 89,600 107,904 100,748 90,880 105,444 98,720 90,880 134,626 1,211,643 694 MTN OF LINES - UG 16,929 17,029 17,185 16,919 16,909 17,261 16,988 16,932 17,214 16,942 16,932 17,222 204,462 595 MTN OF LINE TRANS. 14,042 5,292 5,292 11,542 5,292 5,292 14,042 5,292 5,292 11,542 5,292 5,288 93,500 595 MTN OF ST. LIGHTS 693 744 808 689 684 842 720 695 821 700 695 819 - 8,909 597 MAINT OF METERS 303 303 - 347 303 303 369 308 308 354 306 308 363 3,875 9321 MTN OF GEN PLANT 49,214 50,214 48,604 90,844 46,214 60,395 62,279 56,281 49,075 50,113 49,743 49,969 - 662,944 935 MTN OF GEN PLANT 11,000 11,000 11,000 11,000 11,000 11,000 11,000 11,000 11,000 11,000 11,000 11,000 132,000 TOTAL MAINTENANCE EXPENSES '210,903 194,161 207,327 244,581 185,841 225,469 227,459 197,757 210,109 205,599 191,219 241,074 • 2,591,697 DEPRECIATION EXPENSE: 403 DEPRECIATION EXPENSE 291,667 291,667 291,667 291,667 291,667 291,667 291,667 291,667 291,667 291,667 291,667 291,663 3,500,000 OTHER TAXES: 408 OTHER TAXES (2% TOWN PAYMTS) 110,000 110,000 110,000 110,000 110,000 110,000 110,000 110,000 110,000 110,000 110,000 110,000 1,320,000 INTEREST ON CUSTOMER DEPOSITS: 419-2 INTEREST EXP ON OUST DEP 1,000 1,000 1,000 1,000 1,000 1,000 1,000' 1,000 1,000 1,000 1,000 1,000 12,000 Page 6 127 PM 3/31!<010 READING MUNICIPA, f DEPARTMENT 2011 BUDGET SUMMARY REVENUE DETAIL: RESIDENTIAL SMALL COMMERCIAL LARGE COMMERCIAL STREET LIGHTING COOP RESALE TOTAL BASE REVENUE TOTAL FUEL REVENUE MDSE AND JOBBING INTEREST INCOME FORFEITED DISCOUNTS TOTAL OTHER INCOME PURCHASED POWER ADJMT RATE REFUND MISCELLANEOUS REVENUE ENERGY CONSERVATION TOTAL OTHER ADJMTS TOTAL REVENUE DRAFT 1 3131/10. 14 BUDGET 10 BUUGET 09 BUDGET 09 ACTUAL 08 ACTUAL 07 ACTUAL 06 ACTUAL 05 ACTUAL 04 ACTUAL 17,476,508 16,079,381 16,102,872 16,502,745 15,923,361 15,638,892 15,761,232 15,695,145 14,754,436 11,156,463 11,953,942 14,578,069, 12,1P2,927 ' 13,275,710. 12,649,824 12,904,803 12,123,562 12,512,147 10,124,619 10,078,900 9,177,071 9,655,595 8,136,812 8,685,686 8,359,031 8,779,204 8,622,434 609,043 584,169 640,310_ _._...441,458 442,093 489,992 439,260 434,685 449,954 244,899 568,067 187,517 232,494 231,856 105,615 42,730 30,834 11,397 39,511,632 38,864,459 40,685,839 39,024,319 38,009,932 37,570,009 37,507,056 37,063,530 36,350,368 39,S00,000 42,458,883 54,551,431 52,848,748 4S,736,243 28,722,981 29,744,509 32,473,899 26,971,200 120,000 120,000 120,000 204,833 344,091 86,793 89,965 94,283 91,980 450,000 45%000 540,000 398,369 + 595,433 700,829 602,242 500,277 328,096 890,198 874,149 895,088. 859,519 847,882 786,531 749.336 682,242 827,895 1,460,198 1,444,149 11555,088 1,462,721 1,787,406 1,574,153 1,441,543 1,276,802 1.369,0 23 0 0 0 2,222,886 2,352,276 (654,879) (21,177) 967,650 (483,689) 0 0 0 0 0 0 (2,921,885) 0 (3,489,661) 700,000 725,000 625,000 378,832 638,727 885,626 1,547,164 2,079,949 0 533,228 593.000 425,374 1,233,228 1,318,000 625,000 3,027,092 2,991,003 30,747 (1,395,898) 3,047,599 (3,973,550) 61,805,058 84,085,491 97,417,358 96,362,880 88,524,484 67,697,890 67,297910 73,861,830 60,717,041 Page 7 1.07 PM READING MUNICIPAL LIGHT DEPARTMENT 3.13112010 DRAFT 1 3131110 2011 BUDGET SUMMARY ACCTICUSTSERVI - BOARDIGMIEO BLDG DEPT MATS MGMT I MIS ENERGY SERVICE ENGINEERING GENERAL UNEIST LTIT-MEN METER DEPT CAB.I HR I SM / PR STATION LABOR OTHER LABOR OTHER LABOR OTHER LABOR OTHER OTHER LABOR OTHER LABOR OTHER LABOR OTHER LABOR OTHER TOTAL 408 TOWN PAYMENT 403 DEPRECIATION EXPENSE 419 2 INT EXP CUST DEP 426 OTHER DEDUCTIONS 427 BOND INT EXP 428 AMORT OF DEBT EXP 55S PURCHASED POWER- BASE 547 PURCHASED POWER - FUEL 560 OPER SUPER & ENGIN-TRANS 561 OPER LABOR & EXP-TRANS 568 MAINT OF TRANS PLANT 580 OPER SUPER & ENGIN 581 OPERATION LABOR 581 1 OPERATION LABOR MISC 582 OPERATION SUPPLIES & EXP 585 STREET LIGHTING EXP 566 METER EXP 588 MISC DISTRIBUTION EXP 590 MAINT OF STRUCT & EQUIP 593 MAINT OF LINES OH 594 MAINT OF LINES UG 595 MAINT OF LINE TRANSFORMS 596 MAINT OF ST LT & SIG SYS. 597 MAINT OF METERS 902 METER READING LABOR & EXP 903 ACCT & COLL LABOR & EXP 904 UNCOLLECTABLE ACCTS 916 ENERGY AUDIT EXP 920 ADMIN & GENERAL SALARIES 921 1 OFFICE SUPPLIES EXP 923 OUTSIDE SERVICE EMPLOYED 924 PROPERTY INSURANCE 925 INJURIES & DAMAGES 925 EdIPLOYEES PENSION & BENFT 930 MISC GENERAL EXP 931 RENT EXPENSE . 9321 MAINT OF BUILDINGS 935 MTN GENERAL PLANT 2011 BUDGET DEPARTMENT DETAILS 2011 BUDGET DEPARTMENT TOTALS 2010 BUDGET DEPARTMENT DETAILS 2010 BUDGET DEPARTMENT TOTALS TOTAL LABOR TOTAL OTHER TOTAL NON DEPARTMENT POWER CONTRACTS SUB-TOTAL RETURN ON INVE~ 1,320,000 1,320,000 - 3,500,000 3,500,600 - 12,060 12,000 2,225,000 2,735,000 0 0 0 0 - 27,711,574 27,7112574 - 39,512,564 39,512,664 0 0 ' 3,OOD _ 3,000 423,958 18;972 - 442,930 86,292 5,000 91,292 - 390,904 143;500 534,404 - 414,694 14,736 428,830 25,530. 42,362 - 67,892 - 454,164 28,917 483,082 284,015 63,100 - - 347,115 200,029 21,236 221,265 559,032 652,611 _ 1,211,643 - 23,889 180,572 204,462 93;500 93,500 5,423 2,486 8,909 - - 3,875 3,875 57,204 7,309 64,513 1,059,216 338,872 - 1,398,088 - 180,000 180,000 438,776 699,730 - 1,138,506 89,553 687,296 - 776,849 . 270,900 500 1,000 1,000 250 250 3,700 500 278,100 20,000 37,000 96,000 15,000 10,000 115,500 293,500 478,900 478,900 66,318 66,318 1,226,049 1,226,049 9,050 203,253 212,303 212,000 - - - 212,000 153,664 509,280 - 662,944 132,000 132,000 153,664 529,280 1,343,231 1,021 872 438,776 796,230 423,958 34,972 2,092,870 1,005,778 1,024,782 511,369 36,476 6117,296 74,603,691 700,414 138,847 85,543506 682,944 2,365,103 1,235,006 458,930 2,092,870 2,030,560 547,645 75,290,987 839,262 65,543,506 151,542 494,090 1,418,785 968,930 434,547 821,713 365,456 48,730 1,927,539 1,017,248 857,289 451,211 41,034 687,087 76,508,466 587,106 166,593 86,947.374 645,632 2,387,715 1,256,259 - 414,196 1,927,539 1,874,536 492,245 77,195,552 753,699 86,947,373 2011 BUD 2010 BUD VARIANCE CHANGE 5,264,486 5,057,456 207,029 4.09% 5,997,783 5,802,430 195,353 3.37% - - - 7,057,000 6,596,640 460,360 6.98% - 67,224,238 77,382,417 (10,158,179) -13.13% - 85,543,506 94,838,943 (9,295,437) -9.80°% , 2,175,000 2,112,725 62,275 2.95% - - Page 8 1:08 PM READING MUNICIPAL LIGHT DEPARTN, 3/31/2010 2011 BUDGET SUMMARY - DRAFT 1 3131f10 2011 2D10 2009 2008 2007 2006 2005 2004 2003 2002 2001 2000 BUDGET BUDGET ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL 408 TOWN PAYMENT 1,320,000 1,254,000 1,207,979 1,146,094 1;108,159 1,060,708 1,034,823 1;025,636 983,294 968,940 933,900 760,164 403 DEPRECIATION EXPENSE 3,500,OOD - 3,390,000 3,134,386 3,023,536 2,907,260 2,790,346 2,747,542 2,640,530 1,648,200 3,095,552 2,974,370 1,856,718 4192 INT.EXP CUST DEP - 12,00D 15,000 15,366 25,174 17,974 14,839 16,019 35,006 43,090 43,839 51,524 1 .36,434 426 OTHER DEDUCTIONS - 2,225,00D 2,236,700 2,152,492 2,246,248 2,065,772 1,972,901 980,615 1,894,829 1,826,062 427 BOND INT EXP 0 4,444 31,029 57,154 83,187 _ 126,971 145,125 187,127 228.072 280,438 331,607 399,215 426 AMORT OF DEBT EXP' 0 1,500 3,515 3,515 3,515 4,405 2,547 5,294 5,294 7,150 7,425 9,351 555 PURCHASED POWER-BASE 27,711,574 26,794,251 26,370,544 - 22,255,559 19,812,376 16,842,081 16,970,964 16,665,307 16,555,423 21,966,132 26,405.037 25,136,296 547 PURCHASED POWER-FUEL 39.512,664 42,458,883 50,801,800 47,386,213 29,912,852 39,002,485 35,341,890 26,425,945 26,588,020 20,417,049 24,020,677 15,478,368 SUB-TOTAL 74281,238 76,154,778 83,717,111 76,143,493 55,912,095 61,814,737 57,239,625 48,879,674 47,877,455 46,779,100 54,724,540 43,676,537 560 OPER SUPER & ENGIN-TRANS 0 0 0 0 0 0 0 0 170 0 0 0 561 OPER LABOR & EXP TRANS O 0 0 D 0 0 0 0 0 0 0 0 568 MAINT OF TRANS PLANT 3,000 3,000 2,725 2,725 1,363 5,204 2,725 2,725 2,725 2,725 2,725 3,007 580 OPFR SUPER 8, ENGIN 442,930 398,196 392,803 336,134 274,732 312,094 332,217 301,288 370,276 393,417 432,537 325,269 581 OPERATION LABOR 91,292 71,651 85,652 93,338 19,847 14,441 25,808 94,935 36,608 23,443 21,016 21,198 581 1 OPERATION LABOR MISC 534,404 576.553 640,702 711,028 614,D16 569,939 546,593 592,273 491,404 501,290 495,127 457,624 582 OPERATION SUPPLIES & EXP 428,830 423,826 471,412 506,497 501,200 451,641 459,973 397,963 483,563 520,797 480,955 373,194 585 STREET LIGHTING EXP - 57,892 79,519 63,461 57,217 51,630 55,007 49,99D 246,153 370,268 361,288 278,172 194,163 586 METER EXP 483,082 424,973 404,781 407,975 388,053 396,747 411,863 403,152 384,289 401,254 459,870 426,112 588 MISC DISTRIBUTION EXP 347,115 345,498 345,336 336,825 331,153 302,205 291,999 279,749 185,682 211,561 279,713 255,710 590 MAINT OF STRUCT & EQUIP 221,265 158,859 237,938 338,049 266,573 232,857 290,059 264.774 265,933 244,571 254,152 219,943 593 MAINT OF LINES OH 1,211,643 1,060,849 1,231,453 1,452,545 1,229,260 1,362,307 1,181,880 1,025.299 1,887,887 1,898,529 2,093,362 1,456,045 594 MAINT OF LINES UG- 204,462 144,228 .161,997 125,587 199,657 90,081 69;500 74,032 131,686 168,777 172,418 83,234 595 MAINT OF LINE TRANSFORMS - 93,500 93,500 85,969 76,623 163,844 209,145 143,668 77,159 276,153 191,571 19,105 5,828 596 MAINT ST LT & SIG SYS 8,909 9,888 21 134 170 373 369 171 7,709 3,110 5.144 7,777 597 MAINT OF METERS 3,875 4,863 648 O 235 O 0" 417 . 1 OA57 29,185 23,797 - 10,738 902 METER READING LABOR & EXP 641513 66,772 71,122 67,664 84,042 85,983 74,858 64,407 74,606 69,341 72,472 1D4,026 903 ACCT & COLL LABOR & EXP 1,398,088 1,462,217 1,469,574 1,627,433 1,415,065 1,351,264 1,325,273 1,231,240 1,542,013 1,652,195 1,657,043 1,470,605 904 UNCOLLECTABLE ACCTS 180,000 150,000 232,021 123,770 . 74,738 100,868 61,850 93,737 72,664 107,715 60,628 311496 916 ENERGY AUDIT EXP 1,138,506 1,1051759 457,905 526,006 448,765 429,686 415,333 432,591 455,667 400,572 376,098 351,023 920 ADMIN & GENERAL SALARIES 776.849 776,201 768,719 756,274 734,842 714,600 698,777 716,292 551,874 705,224 892.696 728,421 9211 OFFICE SUPPLIES EXP 278,100 264,600 299,238 262,556 185,328 187,567 163,732 135,041 274,354 252,995 280.374 257,988 923 OUTSIDE SERVICE EMPLOYED 293,500 398,500 250,250 432,407 436,238 520,231 513,364 586,780 403,591 11027,61D 686,567 1,762.144 924 PROPERTY INSURANCE 478,900 443,150 342.197 320,770 326237 400,298 474,806 432,015 475,016 379,331 174,978 143,912 925 INJURIES & DAMAGES 66,318 60,039 48,140 64,724 75,771 72,625 65,117 72,025 72,177 59,850 58,159 46,683 926 EMPLOYEES PENSION & BENEFIT 1,226,049 1,093,185 1,687,372 1,125,167 1,266,443 1,241,128 921,382 1,358,465 1,337,310 901,688 - 588,932 506,415 930 MISC GENERAL EXP 212,303 223.038 157,646 180,580 192,925 150,913 - 191,042 177,457 209,425 287,449 565,091 444,695 931 RENT EXPENSE 212,000 212,000 193,965 197,991 194,111 - 185,652 188,490 178,255 153,341 168,567 71,272 57,204 9321 MAINT OF BUILDINGS 662,944 625,632 S89,055 522,458 500,254 546,306 602,447 684,801 605,890 546,786 679.415 536,744 93S MTN GENERAL PLANT 132,000 116,100 92,975- 98,762 101,785 96,660 93,630 166,392 168,550 160,568 148,387 146,576 916 ENERGY CONSERVATION 521,213 - 234,660 SUB-TOTAL 11,262.268 11,413,809 11,019,737 10,751,239 10,078,287 10,085,822 9,597,755 10,112,388 11,301,488 11,681,410 11,550,205 10,427,793 TOTAL OPERATING BUDGET EXPENSE 85,543,506 87,568,587 94,736,848 86,894,732 65,990,382 71,900,559 66,637,380 58,992,052 59,178,943 58,460,510 66,274,745 54,104,330 Page 9 2:15 PM' 313112016 - P.MLD ENGINEERING AND OPERATIONS DIVISION BUDGET 2011 BUDGET SUF4fARY DRAFT 1 3/31/10 - ESO MGR 55 JUL AUG SEP OCT NOV DEC SAN FES MAR APR NAY JUN TOTAL 01-55-5920-101 LABOR REG 13,568 13,568 16,960 13,568 13,568 17,485 13,975 13,975 17,468 13,975 13,975 17,468 179,551 01-55-5920-102 LABOR OT 250 0 0 250 0 0 250 0 0 250 0 0 1,000. 01-55-5921-000 OFFICE SUPPLIES 42 42 42 42 42 42 42 42 42 42 42 38 500 01-55-5930-103 EE EDUCATION 1,500 0 O 3,000 0 0 3,100 0 0 1,400 0 0 9,000 01-55-5930-106 VEHICLE 359 469 371 359 349 384 362 - 352 375 362 352 378 4,472 01-55-5923-000 OUTSIDE SERVICES 625 625 625 625 625 625 625 625 625 625 625 625 7,500 01-55-5930-105 MISC GENERAL 42 42 42 42 42 42 42 42 42 42 42 38 500 SUB-TOTAL 16,386 14,746 18,040 17,866 14,626 18,577 18,396 15,036 18,552 16,696 15 ,036 18,547 202,524 ENGINEERING 65 01-65-5580-101 LABOR REG 28,669 28,669 36,695 26,669 28,669 39,320 29,474 29,474 37,701 29,474 29,474 37,672 383,958 01-65-5580-102 LABOR OT 3,333 3,333 3,333 3,333 3,333 3,333 3,333 3,333 3,333 3,333 3,333 3,337 40,000 01-65-5580-103 EE EDUCATION 2,500 0 0 2,500 0 0 2,500 0 0 2,50(1 0 0 10,000 01-65-5580-105 SUPPLIES 375 375 375 375 375 375 375 375 375 375 375 375 4,500 01-65-5580-106 VEHICLE 359 469 371 359 349 384 362 352 375 362 352 378 4,472 01-65-5921-000 OFFICE SUPPLIES 83 83 83 83 83 83 83 83 83 83 83 87 1,000 01-65-5923-000 OUTSIDE SERVICES 3,750 0 0 3,750 0 0 3,750 0 0 3,750 - 0 0 15,000 SUB-TOTAL 39.069 32,929 _40,857 39,069 32,809 43,495 39,877 33,617 41,866 39,877 33,617 41,84g.. 458,930 LINE 66 01-66-5568-109 IMINT OF TRANS EXP 250 250 250 250 250 250 250 250 250 250 250 250 3,000 01-66-5581-101 LABOR MISC 27,804 27,147 44,108 27,147 27,147 48,323 31,581 28,539 45,848 28,539 28,539 25,102 390,904 01-66-5581-109 GENERAL EXP 8,333 8,333 8,333 8,333 8,333 8,333 8,333 8,333 8,333 8,333 8,333 8,337 100,000 01-66-5581-103 BE EDUCATION 11,375 0 0 10,375 0 0 11,375 0 0 10,375 0 0 43,500 01-66-5585-109 STREET LIGHT MCP 1,667 1,667 - 1,657 1,667 1,667 1,667 1,667 1,667 1,667 1,667 1,667 1,663 20,000 01-66-5585-101 LABOR REG ST LIGHT 1,390 1,357 2,205 -1,357 1,357 2,416 1,579 1,427 2,292 1,427 1,427 2,294 20,530 01-66-5585-102 LABOR OT ST LIGHT 417 417 417 417 417 417 417 417 417 417 417 413 5,000 01-66-5585-106 VEHICLE ST LIGHT 1,797 2,347 1,856 1,797 1,747 1,919 1,810 11760 1,873 1,810 1,760 1,889 22,362 01-66-5593-109 MB.INT OF LINES - 12,417 4,917 4,917 12,417 4,917 4,917 12,417 4,917 4,917 12,417 4,917 54,913 139,000 01-66-5593-101 LABOR REG NAINT LINE 21,604 21,167 34,263 21,167 21,167 37,898 24,337 22,309 35,691 22,309 22,309 14,612 299,032 01-66-5593-102 LABOR OT IMINT LINE 21,670 21,670 21,670 21,670 21,670 21,670 21,670 21,670 21,670 21,670 21,670 21,630 260,000 01-66-5593-106 VEHICLE MINT OH LINE 12,217 15,957 12,622 12,217. 11,877 13,047 12,306 11,966 12,733 12,306 11,966 12,848 152,063 01-78-5593-110 TREE TRIr24MG 29,969 29,969 30,373 29,969 29,969 30,373 30,018 30,018 30,433 30,018 30,018 30,423 361,548 01-66-5594-109 DRSINT UG LINE 14,500 14,500 14,500 14,500 14,500 14,500 14,500 14,500 14,500 14,500 14,500 14,500 174,000 01-66-5594-101 LABOR REG UG LINES 1,061 1,051 1,306 1,051 1,051 1,369 1,118 1,072 1,332 1,072 1,072, 1,332 13,889 01-66-5594-102 LABOR OT UG LINE 833 833 833 _ 833 833 833 838 _ 833 833 833 833 837 10,000- OS-66-5594-106 VEHICLE UG LINE 534 644 S46 534 524 559 537 527 550 537 527 553 6,572 01-65-5596-109 ST LT G SIG EXP 21 21 21 21 21 21 21 21 21 21 21 19 - 250 01-66-5596-101 LABOR REG ST LT/SG 472 467 S80 467 467 608 497 477 592 477 477 592 6,173 01-66-5596-102 LABOR OT ST LT/SG 21 21 21 21 21 21 21 21 21 21 21 19 250 01-66-5596-106 VEHICLE ST LT/SG 180 235 186 100 175 192 181 176 187 181 176 189 2,236 .01-66-5921-000 OFFICE SUPPLIES. 21 21 21 21 21 21 21 21 21 21 21 19 250 SUB-TOTAL 169,553 152,992 180,695 166,412 148,132 189,353. 175,488 150,920 184,181 169, 200 150,920 293,714 2,030,560 Page 1 2.15 PM 313112M F14M ENGINEERING AND OPERATIONS DIVISION BUDGET 2011 BUDGET SUMMARY DRAFT 1 3/31/10 METER READING 80 JUL AUG SEP OCT NOV DEC JAN FEE 3IAR. APR MAY JUN TOTAL, 01-80-5902-301 LABOR REG 4,260 4,260 5,324 4,260 4,260 5,324 4,387 4,387 5,484 4,387 250 4,387 0 5,484 - 0 56,204 1 000 01-80-5902-102 LABOR OT 250 0 0 250 0 0 250. 0 0 0 0 . 0 , 600 01-80-5902-105 SUPPLIES 300 539 0 704 0 557 0 539 0 524 0 576 300 543 0 528 0 562 543 528 567 6,709 01-80-5902-106 VEHICLE SUS-TOTAL 5,349 4,964 5,981 5,049 4,784 5,900 5,480 4,915 6,046 5,180 _ 4,915 6,051 64,513 METER TECHNICIANS 67 - 01-67-5586-109 METER TECH EXP 1,083 1,083 1,083. 1,083 1,083 1,083 1,083 1,083 1,083 524 3 1,083 344 25 1,083 219 25 1,087. 724 32 _ 13,000 330 764 01-67-5586-101 LABOR REG 24,510 24,485 30,606 24,610 283 24,485 10 283 34,156 10 283 27,782 10 283 25,219 10 283 1, 283 10 , 10,283 , 10,283 , 10,287 , 123,400 01-67-5586-102 LABOR OT 10,283 10,283 10,283 10, , , ' , 1 0 , 0 , 0 0 0 0 2;500 01-67-5586-103 EE EDUCATION CLE 6 1,250 1 078 0 408 1 0 .1 114 0 1,078 0 1,048 0 1,151 ,25 1,086 1,056 1,124 1,086 . 1,056 1,134 13,417 01-67-5586-10 VEHI , 21 , 21 21 21 21 21 21 21 21 21 21 19 250 01-67-5921-000 OFFICE SUPPLIES SUB-TOTAL 38,325 37 280 43,107 37,075 36,920 46,694 41,505 37,662 44,D35 37,817 37,662 45,251 483,332 STATION 68 01-68-5581-109 STATION OP 417 417 417 417 417 417 417 6 659 417 6 659 417 621 "8 417 659 6 - 417 659 6 413 640 8 5,000 86 292 01-68-5581-101 LABOR REG SUP 6,431 6,431 8,335 - 6,431 6,431 8,335 , , - , , . 417 , 417 , 413 , 000 5 01-68-5582-109 STATION SUPPLIES R REG 101 417 749 21 417 749 21 417 27,333 417 21,749 417 21,749 417 28,933 417 25,982 417 22,419 417 28,171 22,419 22,419 29,420 , 294,094 LABO 01-68-5582- 102 LABOR OT , 10 000 , 000 10 000 10 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 120,000 01-60-5582- , 875 1 , 0 , 0 875 1 0 0 1,875 0 0 1,875 0 0 7,500 01-68-5582-103 EE EDUCATION , , 0 0 0 0 0 0 0 0 01-68-5582-105 SUPPLIES 0 180 0 235 0 106 0 180 0 175 192 181 176 187 181 176 189 2,236 01-68-5582-106 VEHICLE - 49 46 688. 41 069 39 189 294 48 45,531 40,089 47,812 41,969 40,089 49,074 520,122 SUS-TOTAL 41,069 39,2 , , , , 01-68-5590-109 SENIOR TECH EXP R REG 5,000 13 832 0 832 13 0 229 18 0 13,832 . 0 13,832 '0 20,382 5,000 14,360 0 14,360 0 18,888 0 14,360 0 14,360 .0 19,761 10,000 190,029 01-68-5590-101 LABO , 833 , 833 , 833 833 833 833 833 833 833 833 833 837 10,000 01-68-5590-102 LABOR OT 01-68-5590-103 EE EDUCATION 417 417 417 417 417 417 417 417 417 417 417 .413 5,000 01768-5590-105 SUPPLIES 333 333 333 333 333 333 333 333 333 187 333 181 333 176 337 189 4,000 236 2 01-68-5590-106 VEHICLE ER MAINT ISO 14 042 235 292 5 186 292 5 180 11,542 175 5,292 192 5,292 181 14,042 176 5,292 5,292 11,542 5,292 5,288 , 93,500 01-68-5595-000 TRANSFORM , , 3 , 83 83 83 83 83 83 83 83 83 87 1,000 01-68-5597-109 MAINT METERS 83 178 8 178 222 178 178 244 183 183 229 183 183 238 2,375 01-68-5597-101 LABOR REG 2 42 42 42 42 42 42 42 42 42 42 38 500 01-68-5597-102 LABOR OT 4 2 42 42 42 42 42 42 42 38 500 01-68-5921-000 OFFICE SUPPLIES 42 42 42 4 SUB-TOTAL 34 ,981 21 ,286 25 ,679. 27 ,481 21 226 27, 860 35, 516 21, 761 26, 346... 28, 016 21 ,761 27 ,226 319, 140 GRAND TOTAL 343 ,732 303 ,446 360 ,946 334 ,041 297, 686 380, 173 361, 792 309 4, 000 368 838 338, 755 304 ,000 38l '-112 4,079, 120 7 2:15 PM l31/201G RMLD ESO MR DEPARTMENT 2011 BUDGET SUMMARY .DRAFT 1 3/31110 COST CENTER 55 01-55-5920-101 LA50R REG 01-55-5920-102 LABOR OT 01-55-5921-000 OFFICE SUPPLIES 01-55-5930-103 EE EDUCATION 01-55-5930-105 VEHICLE 01-55-5923-000 OUTSIDE SERVICES 01-55-5930-105 MISC GENERAL TOTAL JUL AUG SEP OCT NOV DEC JAN EEB MAR' -APR MAY JUN TOTAL 23,568 - 13,568 16,960 13,568 13,568 17,485 13,975 13,975 17,460 13,97S 13,975 17,468 179,551 250 0 0 250 0 0 250 0 0 250 0 0 1,000 42 42 42 42 42 42 42 42 42 42 42 38 500 1,500. 0 0 3,000 0 0 3,100 0 0 1,400 D 0 9,000 359 469 371 359 349 384 362 352 375 362 352 378 4,472 625 - 625 625 625 625 625 625 625 625 625 625 625 7,500 42 42 42 42 42 42. 42 42 42 42 42 -38 500 16,386 14,746 18 040 17,886 14,626 18,577 18,396 15.036 18,552 16,696 15,036 18,547.. 202 524 Page 3 2:15 PM 3/31/2010 RMLD EGO MGR DETAIL BUDGET DRAFT 1 3/31/10 01-55-5920-101 LABOR PEG PAYROLL NAME JUL AUG SEP OCT NOV DEC JAN FEB MAR APR 14M JUN TOTAL EGO MANAGER 9,112 9,112 11,390 9,112 9,112 11,390 9,385 9,385 11,732 9,385 9,385 11,732 120,233 OPERATIONAL ASSISTANT - ESO MGR 4,843 4,843 6,054 d,843 4,843 6,054 4,988 4,988 6,236 4,968 4,988 6,236 63,906 TOTAL SALARIES 13,955 13,955 17,444 13,955 _ 13,955 17,444 14,374 14,374 17,967 14,374 14,374 17,967 184,139 LONGEVITY 0 0 0 0 0 525 0 0 0 0 0 0 525 - SUB-TOTAL 13,955 13,955 17,444 13,955 13,955 17,969 14,374 14,374 17,967 14,374 14,374 17,967 184,664 LESS: OP ASST-EGO (8% TO CAB) (387) (387) - (484) (387) (387) (484) (399) (399) (499) (399) (399) (499) (5,112), TOTAL 13,566 13,568 16,960 13,568 23,568 17,485 13,975 13,975 17,468 13,975 13,975 17,468 179,551 01-55-5920-102 LABOR OT - OVERTIME 250 0 0. 250 0 0 250 0 0 250 0 0 1,000 TOTAL 250 0 0 250 0 0 250. 0 0 250 0 0 1,000 01-55-5921-000 OFFICE SUPPLIES OFFICE EXPENSE 42 42 42 42 42 42 42' 42 42 42 42 38 500 TOTAL - 42 42 42 42 42 42 42 42 42 42 42 38 500 01-55-5930-103 EE EDUCATION TUITION 0 0 0 1,600 0 - 0 1,600 0 0 0 0 0 3,200 TRAINING (PURMA., INS,.NEPPA, CONF) 1,500 0 0 1,400 0 0 1,500 0 0 1,400 - 0 0 5,800 TOTAL 1,500 0 0 3,000 0 0 3,100 0 0 1,40D 0 0 9,000 01-55-5930-106 VEHICLE - - TRANSPORTATION 359 469 371 359 349 384 362 352 375 362 352 378 4,472 TOTAL 359 469 371 359 349 384 362 352 375 362 352 378 4,472 4 2:15 PM 3131/2010 RMLD E60 MGR DETAIL BUDGET 01-55-5923-000 OUTSIDE SERVICES NERC COMPLIM4CE TOTAL 01-55-5930-105 MISC GENERAL MEETINGS, PR CLOTHING, SUNDRY TOTAL DRAFT 1 3/31/10 JUL - AUG SEP OCT NOV DEC JAN FEB MAR - APR MAY JUN TOTAL 625 625' 625 625 625 625 625 625 625 625 625 625 7,500 625 625 625 625 625 625 625 625 625 625 625 625 7,500 - 42 42 42 42 42 42 42 42 42 42 92 38 500 42 42 42 42 42 - 42 42 42 42 42 42 38 500 Page 5 2:15 PM 3/31/2010 R6u.D ENGINEERING DEPAR115ENT ' 2011 BUDGET SOMARY DRAFT 1 3/31/10 COST CENTER 65 JUL AUG SEP OCT NOV DEC JAN FEB I21R APR 141Y JUN TOTAL 01-65-5580-101 LABOR REG 28,669 28,669 36,695 28,669 28,669 39,320 29,474 29,474 37,701 29,474 29,474 37,672 383,958 01-65-5580-102 LABOR OT 3,333 3,333 3,333 3,333 3,333 3,333 3,333 3,333 3,333 3,333 3,333 3,337 40,000 01-65-5580-103 EE EDUCATION 2,500 0 0 2,500 0 0 2,500 0 0 2,500 0 0 - 10,000 01-65-5580-105 SUPPLIES 375 375 375 375 375 375 375 375 375 375 375 375 - 4,500 01-65-5580-106 VESICLE 359 469 371 359 349 394 362 352 375 362 352 378 4,472 01-65-5921-000 OFFICE SUPPLIES 83 83 83 83 83 83 83 83 83 83 83 87 1,000 01-65-5923-000 OUTSIDE SERVICES 3,750 0 0 3,750 0 0 3,750 0 - 0 3,750 0 0 15,000 TOTAL 39,069 32,924__.. 40,857 39 069 32,809 43,495 39,877 33,617 41,866 39,877 33,617 41,849 45B,930 9 2:15 PM 313 112 0 1 0 RFILD ENGINEERING DETAIL BUDGET 01-65-5580-101 LABOR REG DRAFT 1 3/31/10 PAYROLL NAME - JUL AUG SEP OCT NOV DEC JAN FED MAR APR MAY JUN TOTAL, ENGINEER PROJECT MGR 5,072 5,072 6,340 5,072 5,072 6,340 5,224 5,224 6,530 5,224 5,224 6,530 66,925 ENGINEER PROJECT MGR II 7,626 7,626 - 9,532 7,626 7,626 9,532 7,854 7,854 9,816 7,B54 7,854 9,818 100,620 CHIEF ENGINEER 8,122 8,122 10,152 8,122 6,122 10,152 6,365 8,365 10,457 8,365 8,365 10,457 107,165 ENGINEER PROJECT MGR 12 6,000 6,000 7,500 6,000 6,000 7,500 6;180 6,180 7,725 6,180 6,180 7,725 79,170 - OPERATIONAL ASSISTANT - ENGIN 5t285 5,285 6 606 5,285 5,285 6,606 5,285 5,285 6,606. 5,285 5,285 6;606 68, 702. TOTAL SALARIES 32,104 32,104 40,130 32,104 32,104 40,130 32,909 32,909 41,136 32,909 32,909 41,136 422,582 LONGEVITY 0 0 0 0 0 2,625 0 0 0 0 0 0 2,625 SUB-TOTAL 32,104 32,104 40,130 32,104 32,104 42,755 32,909 32,909 41,136 32,909 32,909 41,136 425,207 LESS: CAPITAL BUDGET TOTAL (3,435) (3,435) (3,435) (3,435) (3,435) (3,435) (3,435) (3,435) 53,435) (3,435) (3,435) (3,464) (41,217) . TOTAL 28;669 28,669 36,695 28,669 28,669 39,320 29,474 29,474 37,701 29,474 29,474 37,672 383,990 01-65-5580-102 LABOR OT OVERTIME (OUTAGES) 3,333 3,333 3,333 3,333 3,333 3,333 3,333 3,333 3,333 3,333 3,333 3,337 40,000 TOTAL 3,333 3,333 3,333 3,333 3,333 3,333 3,333 3,333 3,333 3,333 3,333 3,337 40,000 01-65-5580-103 EE EDUCATION TRAINING 2,500 0 0 2,500 0 0 2,500 0 0 2,500 .0 0 10,000 ' TOTAL 2,500 0 0 2,500 0 0 2,500 0 0 2,500 0 0 10,000 01-65-5580-105 SUPPLIES ' RLUEPRIIIT,tIAP,PLOTTER,SUPPLIES,80OTS 375 375 375 375 375 375 375 375 375 375 375 375 4,500 TOTAL - 375 375 375 375 375 375 375- 375 375 _ 375 _ 375 375 4,500 01-65-5560-106 VEHICLE TRANSPORTATI010 359 469 371 359 349 384 362 352 375 362 352 378 4,472 TOTAL - 359 469 371 359 349 384 362 352 375 362 352 378 4,472 01-65-5921-000 OFFICE SUPPLIES - ' OFFICE EXPENSE 83 83 83 83 83 83 83 83 83 63 83 87 1,000 TOTAL 83 83 83 - 83 83 83 -83 83 83 83' 83 87 1,000 01-65-5923-000 OUTSIDE SERVICES ENGII4EERIOG-STUDIES WILDWOOD STATION 3,750 0 0 3,750 0 0 3,750 0 0 31750 0 0 15,000 TOTAL - 3,750 0 - 0 3,750 0 0 3,750 0 0 3,750 _ 0 0 15,000 Page 7 2:15 PM 3/31/2010 RMLD LINE DEPARTMENT 2011 BUDGET SUMMARY DRAFT 1 3131/10 COST CENTER 66 JUL AUG SEP OCT NOV DEC JAN FEB MAR APR MAY JUN TOTAL -01-66-5560-109 25AINT OF TRANS EXP 250 250 250 250 250 250 - 250 250 250 250 250 250 3,000 01-66-5581-101 LABOR MISC. 27,804 27,147 44,108 27,147 27,147 48,323 31,581 28,539 45,848 28,539 28,539 26,182 390,904 01-66-5581-109 GENERAL EXP 8,333 8,333 8,333 8,333 8,333 8,333 8,333 8,333 8,333 8,333 8,333 8,337 100,000 01-66-5501-103 EE'EDUCATION 11,375 0 0 10,375 0 0 11,375. 0 0 10,375 0 -0 43,500 01-66-5585-109 STREET LIGHT EXP 1,667 1,667 1,667 1,667 1,667 1,667 1,567 1,667 1,667 1,667 1,667 1,663 20,000 01-66-5585-101 LABOR REG ST LIGHT 1,390 1;357 2,205 - 1,357 1,357 2,416 1,579 1,427 2,292 1,427 1,427 2,294 20,530 - 01-66-5585-102 LABOR OT ST LIGHT 417 417 417 417 417 417 417 417 417 417 - 417 413 5,000 01-66-5565-106 VEHICLE ST LIGHT 1,797 2,347 1,856 1,797 1,747 1,919. 1,810 1,760 1,873 1,810 1,760 1,889 22,362 01-66-5593-109 MAINZ OF LINES - 12,417 4,917 4,917 12,417 4,917 4,917 12,417 4,917 4,917 12,417 4,917. 54,913 139,000 01-66-5593-101 LABOR REG MAINT LINE 21,604 21,167 34,263 21,167 21,167 37,898 24,337 22,309 35,691 22,309 22,309 14,812 299,032 01-66-5593-102 LABOR OT MAINT LINE 21,670 21,670 21,670 21,670 21,670 21,670 21,670 21,670 21,670 21,670 21,670 21,630 260,000 4 2:15 PM 3/31/2016 RMLD LINE DEPARTMENT 2011 BUDGET SU?*MRY DRAFT 1 3/31/10 COST CENTER 66 JUL AUG . SEP OCT NOV DEC JAN SEE MAR APR MAY JUN TOTAL 01-66--5593-106 VEHICLE MAINT OR LINE 12,217 15,957 12,622 12,217 11,877 13,047 12,306 11,966 12,733 12,306 11,966 12,848 152,063 01-66-5594-109 MAINT UG LINE 14,500 14,500 14,500 - 14,500 14,500 14,500 14,500 14,500 14,500 14,500 14,500 14,500 174,000 01-66-5594-101 LABOR REG UG LINES 1,061 1,051 1,306 1,051 1,051 1,369 1,118 1,072 1,332 1,072 1,072 1,332 13,889 01-66-5594-102 LABOR OT UG LINE 833 833 833 833 833 833 833 833 833 833 833 937 - 10,000 01-66-5594-106 VEHICLE UG LINE 534 644 546 534 524 559 537 527 550 537 527 553 6,572 01-66-5596-109 ST IT E SIG EXP 21 21 21 21 21 21 21 21 21 21 21 19 250 01-66-5596-501 LABOR REG ST LT/SG 472 467 580 467 467 608 497. 477 592 477 477 592 6,173 01766-5596-102 LABOR OT ST LT/SG 21 21 21 21 21 21 21 _ 21 21 21 21 19 250 01-66-5596-106 VEHICLE ST LT/SG 180 235 186 180 175 192 181 176 187 181 176 189 2,236 01-66-5921-000 OFFICE SUPPLIES 21 21 21 21 21 21 21 21 21 21 21 19 250 01-78-5593-110 TREE TRIMMING 29,969 29,969 30,373 29,969 -29,969 30,373 30,018 30,018 30,433 30,018 30,018 30,423 361,548 TOTAL 168,553 152,992 180,695 166,412 148,132 189,353 175,488 150.920 184,181 169,200 150,920 193,714 2,030,560 Page 9 2:15 PM 3/31/2010 LABOR SUMMARY NAME LEADER LINEMAN LEADER LINEMAN LEADER LINE'l3AN LEADER LINEMAN LEADER LINEMAN LINEbW FIRST CLASS LINEMAN FIRST CLASS LINEa41N FIRST CLASS LINEMAN FIRST CLASS LINEMAN. FIRST CLASS LINEMAN FIRST CLASS LINEMAN FIRST CLASS LINRIIIW FIRST CLASS LINEMAN LINEl-W LINEMAN LINEMAN TROUBLEMAN TROUBLEMAN - REPLACEMENT RIRE TOTAL SALARIES OUT OF CLASS / STBY / SHIFT LONGEVITY CLOTBING VACATION BUYBACK SUB-TOTAL LESS: CAPITAL BUDGET TOTAL TOTAL LABOR EXPENSE SUL@LARY 01-66-5581-101 LABOR REG MISC 01-66-5585-101 LABOR REG ST IT 01-66-5593-101 LABOR REG MINT LIN 01-66-5594-101 LABOR REG-UG 01-66-5596-101 LABOR REG ST IT SG GENERAL, LINE FOREMAN LONGEVITY TOTAL LABOR LESS: CAPITAL BUDGET TOTAL O1-66-5593-101 LABOR REG HAINT LINE GRAND TOTAL RMLD LINE DETAIL BUDGET DRAFT 1 3/31/10 PAYROLL JUL AUG SEP - OCT NOV DEC JAN FEB MAR APR MAY JUN TOTAL 760 6 6 760 8,450 6,760 6,760 8,450 6,963 6,963 8,704 6,963 6,963 8,704 89,198 , 760 6 , 760 -6 8,450 6,760 6,760 8,450 6,963 6,963 8,704 6,963 6,963 8,704 89,196 , 760 6 , 6 760 8,450 6,760 6,760 8,450 6,963 6,963 8,704 6,963 6,963 8,704 89,198 , 760 6 , 760 6 8,450 6,760 6,760 8,450 6,963 6,963 8,704 6,963 6,963 8,704 89,198 , 760 6 , 760 6 8,450 6,760 8,450 6,963 6,963 8,704 6,963 6,963 8,704 89,198 , 253 6 , 253 6 7,816 6,253 6,25$ 7,816 5,313 5,313 6,641 5,323. 5,313 6,641 75,179 , 253 6 , 158 5 5,448 5,158 5,158 6,448 5,313 5,313 6,641 5,313 5,313 6,641 69,159 , 253 6 , 6 253 7,816 6,253 6,253 7,816 6,440 6,440 8,050 6,440 6,440 8,050 82,506 , 6 253 , 6,253 7,816 6,253 6,253 7,816 6,440 6,440 8,050 6,440 6,440 8,050 82,506 , 253 6 6 253 7,816 6,253 6,253 7,816 6,440 6,440 8,050 6,440 6,440 8,050 82,506 , 253 6 , 6 253 7,816 6,253 6,253 7,816 6,440 6,440 8,050 6,440 6;440 8,050 62,506 - , 253 6 , 253 6 7,816 6,253 6,253 7,816 6,253 6,253 7,816 6,253 6,253 7,816 81,286 , 6,253 , 6,253 7,816 6,253- 6,253 7,816 6,440 6,440 8,050 6,440 6,440 8,050 840 5 02,506 60 736 672 4 4 672 5,840 4,672 4,672 5,840 4,672 4,672 5,840 4,672 4,672 , , , 181 4 , 4 181 5,226 4,181 4,181 5,226 4,560 4,560 5,700 4,560 4,560 5,700 56,815 , 181 4 , 4,181 5,226 4,181 41181 5,226 4,560 4,560 5,700 4,560 4,560 5,700 56,615 , 181 4 4 181 5,226 4,181 '4,181 5,226 4,181 4,181 5,226 4,181 4,181- 5,226 54,356 , 566 6 , 6,566 B,20B 6,566 6,566 8,208 6,763 6,763 8,454 6,763 6,763 8,454 86,644 , 6,566 6,566 R,208 6,566 6.566 8,208 6 763 6 763 9,45 4 6j763 6,763 8,454 86 644 114,170 113,075 141,344 113,075 113,075 141,344 _ 115,395 115,395 144,243 115,395 115,395 144,243 1,486,148 3 750 3,750 3,750 3,750 3,750 3,750 3,750 3,750 3,750 3,750 3,750 3,750 45,000 , 0 - 0 0 0 0 7,025 0 0 0 0 0 0 7,(Y25 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a s 070 0 0 0 D 0 5 070 117,920 116,825 145,094 116,825 116,825 152,119 124,215 119,145 147,993 119,145 119,145 147,993 1,543,243 71,580) 71,5 . 80) (71 580) (71 580) (71 580) (71,580) (71 580) (71,580)._. (71 580) (71 580) (71,580) {71,541) (856.,921) 46,340 45,245 73,514 45,245 45,245 80,539 52,635 47,565 76,413 47,565- 47,565 76,452 684,322 154 7 7,154 8,942 7,154 7,154 8,942 7,368 7,368 9,210 7,368 7,368 9,Zlu yw,sy~ , 0 0 0 0 0 825 0 0 0 0 0 0 825 7,154 7,154 8,942 7,154 7,154 9,767 7,368 7,368 9,210 7,368 _ 7,368 9,210 95,217 (4,085) (4,085) (4 085) (4,085) (4,085) (4,085) 14,085) (4,085) (4,0851 (4,085) (4,085) (4,076)_ _ (49,011) 3,069 3,069 4,857 3,069 3,069 5,682 3,283 3,283 5,125 3,283 3,283 5,134 46,206 99 408 48 324 78 371 46 314 48,314 - 86 221 55,918 50,848 $1,539 50,848 50,B48 81 587 '730,528 10 2:15 PM 3131/2010 01-66-5568-109 MAINT OF TRANS EXP MBTA RENT TOTAL 01-66-5581-1D9 GENERAL EY-- GLOVES,TAPE, RAND TOOLS, PAIN GEAR TOTAL 01-66-5581-103 BE EDUCATION NEPPA AND SAFETY TRAINING TUITION TOTAL 01-66-5585-109 STREET LIGHT EXP MATERIALS TOTAL 01-66-5585-102 LABOR OT ST LIGHT OVERTIME (T-MAN COVERAGE) TOTAL 01-66-5585-106 VEHICLE ST LIGHT TRANSPORTATION TOTAL 01-66-5593-109 MINT OF LINES PONCE DETAIL TOTAL LESS POLICE CAPITAL BUDGET TOTAL LESS POLICE TREE TRIMMING I17iL'N'fORY WRITE-OFF PADMOUNT XFORMER REMOVAL - ALL STATION 4 GETAWAY MOO-CABLE REMVL OTHER TOTAL MID • LINE DETAIL BUDGET - DRAFT 1 3/31/10 - JUL AUG SEP OCT NOV DEC TAN EBB MAR APR MAX JUN TOTAL 250 250 250 250 250 250 250 250 250 250 250 250 3,000 250 250 250 250 250 250 250 250 250 250 250 250 3,000 8,333 8,333 8,333 8,333 8,333 8,333 8,333 8,333 8,333 8,333 8,333 8,337 100,000 8,333 8,333 8,333 8,333 B.,333 8,333 8,333 8,333 '8,333 8,333 8,333 8,337 100,000 10,375 0 0 10,375 0 0 10,375 0 -0 10,375 0 0 41,500 1,000 0 0 0 0 0 1,000 0 0 0_ 0 0 2,000 it 375 0 0 10,375 0 0 11,375 0 0 10 375 0 0 43,500 1,667 1,667 1,667 1,667 1,667 1,667 1,667 1,667 1,667 1,667 1,667 1,663 20,000- -1 1,667 1,667 1,667 1,667 1,657 1,66-7 1,667 2,667 1,667 1,66-7 1,667 1,663 20,000 417 417 417 417 417 417 417 417 417 417 417 413 5,000 417 417 417 417 417 417- 417 417 417 417 417 413 5,000. 1,797 2,347 1,856 1,797 1,747 1,919 1,810 1,760 1,873 1,810 1,760 1,889 22,362 1.797 2,347 1,856 1,797 1,747 1919 1,810 1'.760 1,873 1 810 1,760 2 889- , 22362 20,000 20,000 20,000 20,000 '20,000 20,000 20,000 20,000 20,000 20,000 20,000 20,000 240,000 (13,000) (13,000) (13,000) (13,000) (13,000) (13,000) (13,000) (13,000) (13,000) (13,000) (13,000) (13,000) (156,000) (2,333) (2,333) (2,333) (2,333) (2,333) (2,333) (2,333) (2,333) - (2,333) (2,333) .(2,333) (2,337) (28,000) 0 0 0 _0 0 0 0 0. 0 0 0 50,000 50,000 2,500 -0 0 2,500 0 0 2,500 0 0 2,500 0 0 10,000 5,000 0 0 5,000 0 0 5,000 0 0 5,000 0 0 20,000 250 250 250 250 250 250 250 250 250 250 _ 250 250 3,000 22,417 4,917 4,917 12,417 4,917 4,917 12,417 4,917 4,917 12,417 4,911 54,913 139,000 Page 11 2:15 PM 3/3112010 RMID LINE DETAIL BUDGET DRAFT 1 3/31/10 JUL AUG SEP OCT NOV DEC JAN FEE MAR APR MAY JUN TOTAL 01-66-5593-102 LABOR OT MAINT LIRE OVERTIME (INCLUDES STORMS) , 33,810 33,810 33,810 33,810 - 33,810 33,810 33,810 33,810 33,810 33,810 33,810 33,784 405,694 LESS: CAPITAL BUDGET OVERTIME (12,140) (12,140) (12,140) (12,140) (12,140) (12,140) (12,140) (12,140) (12,140) (12,140) (12,140) (12,154) (145,694) TOTAL 21,670 21,670 21, 670 21,670 21,670 - 2L.670 21,670. 21,670 21,670 21,670, 21,670 21 630 260,000 01-66-5593-106 VEHICLE MAINT OR LINE TRANSPORTATION 12,217 15,957 12,622 12,217 11,877 13,047 12,306 11,966 12,733 12,306 11,966 12,848 152,063 TOTAL 12,217 15,9S7 12 622 12,217 11,977' 13 047 12,306 11,966 12,733 12,306 11,966 22,848 - 152,063 01-66-5594-109 MAINT UG LINE 1 CONTRACT 2 MAN CREW 24,583 24,583 24,583 24,583 24,583 24,583 24,583 24,583 24,563 24,583 24,583 24,587 295,000 0 LESS CAPITAL BUDGET TOTAL (10,500) (10,500) (10,500) (10,500) (10,500) (10,500) (10,500) (10,500) (10,500) (10,500) (10,500) (10,500) ) (126,00 000 POLICE DETAILS 417 - 417 417 417 417 417 417 417 417 417 417 413 5, 14 500 500 14 19 500 14,500 14,500 .14 500 - 14,500 14,500 14,500 14,500' 14,500 14,500 174,000 TOTAL , , 01-66-5594-102 LABOR OT UG LINE 833 833 833 833 833 833 833 - 833 833 833 .83T - 10,000 OVERTIME - 833 TOTAL 833 833 833 833 - 833 833 833 833 .833 833 833 837 SO 000 01-66-5594-106 VEHICLE UG LINE 1 CONTRACT 2 MAN CREW LESS CAPITAL BUDGET TOTAL TRANSPORTATION 250 (75) 359 250 (75) 469 250 (75) 371 250 (75) 359 250 (75) 349 250 (75) 384 250 (75) 362 250 (75) .352 250 (75) 375 250 (75) 362 250 (75) 352 250 (75) 378 3,000 (900) 4,472 TOTAL 534 644 546 534 524 559 537 527 550 537 527 553- 6 572 01-66-5596-109 ST LT & SIG EXP RISC 21 21 21 21 21 21 21 21 21 21 21 19 250 TOTAL - 21 22 21 21 21 21 21 21 21 21 21 19 250 01-66-5596-102 LABOR OT ST LT/SG OVERTIME TOTAL - 01-66-5596-106 VEHICLE ST LT/SG TRANSFORTATION TOTAL 21 21 21 21 21 21 21 21 21 21 21 19 250 21 21 21 21 21 21 21 .21 21 2Z 21 19 250 160 235 186 ISO 175 192 181 176. 187 181 176 189 2,236_.. 180 235 186 180 175 192 181 176 187 181 176 189 2,236 r •2 2:15 PM 313112 0 1 0 Rbl D LIDTF DETAIL, BUDGET DRAFT 1 3/31/10 JUL AUG SEP OCT NOV DEC JAN Eva MAR APR 11AY JUTS TOTAL 01-66-5921-000 OFFICE SUPPLIES ' OFFICE EXPENSE 21 21 21 21 21 21 21 21 21 21 21 19 250 . TOTAL 21 21 21 21 - 21 21 21 21 21 21 21' 19 250 01-78-5593-110 TREE TRT MNG 1.5 COlRTRACT CHEWS 24,292 .24,292 24,292 24,292 24,292 - 24,292 24,292 24,292 24,292 24,292 24,292 24,288 291,500 STORM RESPONSE (90 HRS FOR 2 CRETIS) 1,313 1,313 1,313 1,313 1,313 1,313 1,313 1,313 1,313 1,313 1,313 1,307 - 15,750 POLICE DE'T'AIL 2,333 2,333 2,333 2,333 2,333 2,333 2,333 2,333 2,333 2,333 2,333 2,337 28,000 WASTE DISPOSAL (CHIPPED MATERIALS) 417 417 417 417 417 417 417 417 417 417 417 413 _ 5,000 ADD: OP ASST - HETER (40%) - 1,614 1,614 2,018 1,614 1,614 2,018 1,663 1,663 2,078 1,663 1,563 2,078 21,298 TOTAL 29,969 29,969 30,373 29,969 29,969 30,373 30,018 30,019' 30,433 30,018 30,018 30,423 361,548 Page 13 2:15 PM 3/31/2010 R14M METER DEPARTMENT 2011 BUDGET SUmMRY DRAFT 1 3/31/10 COST CENTER 67/80 JUL AUG SEP OCT NOV DEC . JAN FEB IMR APR MAY JUN TOTAL 01-67-5586-109 METER TECH ESP 1,083 1,083 1,083 1,083 1,083 1,083 1,083 1,083 1,083 1,083 1,083 1,087 13,000 01-67-5586-101 LABOR REG 24,610 24,485 30,606 24,610 24,485 34,156 27,782 25,219 31,524 25,344 25,219 32,724 330,764 01-67-5586-102 LABOR OT 10,283 10,283 10,283 10,293 10,283 10,283 10,283 10,283 10,283 10,283 10,283 10,287 123,400 01-67-5586-103 EE EDUCATION - 1,250 0 0 0 0 O 1,250 0 0 0- 0 0 2,500 01-67-5586-106 VEHICLE 1,078 1,408 1,114 1,078 1,04B 1,151 1,086 1,056 1,124 .1,086 1,056 1,134 13,417 01-67-5921-000 OFFICE SUPPLIES 21 21 21 21 21 21 21 21 21 21 21 19 250 01-80-5902-101 LABOR REG 4,260 4,260 5,324 4,260 4,260 5,324 4,387 4,387 5,484 4,367 4,387 5,484 56,204 01-80-5902-102 LABOR OT 250 0 0 250 0 0 250 0 0 250 0 0 1,000 01-80-5902-105 SUPPLIES -300 0 0 0 0 0 300 0 0 0 0 0 - 600 01-80-5902-106 VEHICLE 539 704 557 539 524 - 576 - 543 528 562 543 528 567 6,709 TOTAL- 43,673 42,243 48,988 42,123 41,703 52,594.. 46,985 42,577 50,081 42,997 _ 42,577 51.302 S47,B45 _ 4 2:15 PM' 3/31/2014 RMLD METER DETAIL BUDGET DRAFT 1 3131/10 PAYROLL 01-67-5586-101 LABOR REG NAME JUL AUG SEP OCT NOV DEC JAN FEB MAR APA MAY JUN TOTAL METER SUPERVISOR 5,876 - 5,878 7,348 5,878 5,878 7,348 6,055 6,055 7,568 6,055 6,055 7,569 77,565 METER TECHNICIAN / READER - 4,733 4,733 - 5,916 4,733 4,733 5,916 4,875 4,875 6,093 4,975 4,875 6,093 62,449 METER TECHNICIAN / READER 4,733 - 4,733 5,915 4,733 4,733 5,916 4,875 4,875 6,093 4,875 4,875 6,093 62,449 SENIOR METER TECHNICIAN 5,637 5,637 7,046 5,637 5,637 7,046 5,806 5,806 7,257 5,806 5,806 7,257 74,378. SENIOR METER TECHNICIAN 5,342 5,342 6,679 5,342 5,342 6,678 5,503 5,503 6,079 5,503 51503 6,878- 70,493 OPERATIONAL ASSISTANT - METER 4,035 4,035 5,044 4,035 4,035 5,044 4,156 4,156 5,195 4,156 4,156 5,195 -53,244 TOTAL SALARIES 30,359 30,358 37,948 30,358 30,358 37,948 31,269 31,269 39,086 31,269 31,269 39,086 400,579 OUT OF CLASS 125 0 0 125 0 0 125 0 - 0 125 0 0 500 LONGEVITY / CLOTHING / VAC BB 0 0 0 0 0 3,550 2,437 0 0 0 0 1,200. _ 7,187 saB-TOTAL 30,483 30,358 37,948 30,483 30,358 41,498 33,832 31,269 39,086 31,394 31,269 40,286 408,266 LESS: METEP, TECH/READ (70%) TO 902 (3,313) (3,313) (4,141) (3,313) (3,313) (4,141) (3,412) (3,412) (4,265) (3,412) (3,412) (4,265) (43,715) LESS: METER TECH/READ (20%) TO 902 (947) (947) (1,183) (947) (947) (1,183) (975) (975) (1,219) (975) (975). (L 219) (12,490) LESS: OP ASST - METER (40%) TO 593 (1,614) (1,614) (2,018) (1,614) (1,614) (2,018) (1,663) (1,663) (2.,078) (1,663) (1,663) (2,078) (21,298) TOTAL - 24,610 24,465 30,606- 24,610 24 485 34,156 27,782.. 25 219- 31,524 25,344 25,219 32,724 330,764 01-67-5586-102 LABOR OT - )4ETER TECH OVERTIME 20;150 20,150 20,150 20,150 20,150 20,150 20,150 20,150 20,150 20,150 20,150 20,158 241,808 LESS CAPITAL BUDGET (9,867) (9,667) (91867) (9,867) (9,867) (9,867) (9,867) (9,867) (9,867) (9,867) (9,867) (9,871) (118,408) TOTAL 10,293 10,283 10,203 10,283 10,283 10,283 10,283 _ _10,283 _ 10,283 14 283 10,283 10,2 . 87 123,400 Page 15 2:15 PM 3/31/2010 P 24M METER DETAIL BUDGET DRAFT 1 3/31/10 JUL AUG SEP OCT NOV DEC SAN FES MAR APR MAY JUN TOTAL 01-67-5586-103 EE EDUCATION. - MG4T TRAINING 250 0 0 0 0 0 '250 0 0 0 0 0 504 SAFETY TRAINING 1,000" D 0 0 •0 O 1,000 0 0- 0 0 0 2,000 TOTAL 1,250 D 0 0 0 0 1,250 0 0 0- 0_ 2,500 01-67-5586-106 VEHICLE ' TRANSPORTATION 1,078 1,408 1,114 1,076 3,048 1,153 1,086 1,056 1,124 1,086 1,056 3,194 .13,417 TOTAL 1 ,07.8 1,40B 1,114 1,078 1,048 1,152 1 085 1,056 1,124 1,086 - 1,056 1,134 _ 13,417 01-67-5586-109 METER TECH EXP TOOLING, ITRON REPAIRS, CALIBRATIONS 1,083 1,083 1,083 1,083 1,083 1,083 1,083 1,083 1,083 1,083 1,083 1,087 13,000 BOOTS, RAIN GEAR TOTAL 2 083 1,083 1,08 3 1 083 1,083 SOB3 1,083 1,083 1,083 1,083 1,083 1,087 _13,000 01-67-5921-000 OFFICE SUPPLIES OFFICE EXPENSE TOTAL, 01-80-5902-101 LABOR REG METER TECH/READER (708) METER TECB/READER (20%) TOTAL 01-80-5902-102 LABOR OT OVERTIME TOTAL 01-80-5902-105 SUPPLIES BOOTS, RAIN GEAR TOTAL, 01-80-5902-106 VEHICLE TRANSPORTATION TOTAL. 21 21 21 21 21 21 21 21 21 21 21 19 250 21 21 21 21 21 21 21 21 21 21 21 19 250 3,313 3,313 4,141 3,313 3,313 4,141 3,412 3,412 4,265 3,412 3,412 4,265 43,715 947 947 1,183 947 947 183 975 975 1,219 975 975 1,219 12,490 4,260 4 260 5,324 4,260 4 2fi0 5 324 9 38T 4,387 5,484 4,387 4,387 5,48456,204 250 D -0 250 0 0 250 0 0 250 0 0 1,000 250 0 0 250 0 0 -250 0 0 250 _0 _ 0 1 000 300 0 0 0 0 0 300 0 0 0 0 0 600 300 0 0 0 D 0 300 0 0 0 0 0 600 539 704 557 539 524 576 543 526 562 543 528 567 6,709 539 704 557 539 524 576 543 528 562 543 528 567 - 6,709 46 2:15 PM 3!31(2010 MILD STATION DEPARTMENT 2011 BUDGET SDMMAP•Y DRAFT 1 3131110 COST CENTER 68 JUL AUG SEP OCT NOV DEC JAN. FEB MAR APR !SAY JUN TOTAL, 01-68-5581-109 STATION OP 417 417 417 417 417 417 417 417 417 417 417 413 5,000 01-68-5581-101 LABOR REG SUP 6,431 6,431 8,335 6,431 6,431 8,335 6,659 ' - 6,659 8,621 6,659 6,659 8,640 86,292 01-68-5582-109 STATION SUPPLIES 417 417 417 417 417 417 - 417 417 417 417 417 413 5,000 01-68-5582-101 LABOR REG 21,749 21,749 27,333 21,749 21,749 28,933 25,982 22,419 28,171 22,419 22,419 29,420 294,094 01-68-5582-102 LABOR OT 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 120,000- 01-60-5552-103 EE EDUCATION 1,875 0 0 1,875 0 0 1,875 0 0 1,875 0 0 7,500 01-68-5582-106 VEHICLE 180 235 186 180 175 192 181 176 187 181 176 189 2,236 " SUB - TOTAL 41,069 39,249 46,688 41,069 39,189 48,294 45,531. 40,089 47,812 41,969 40,089 49,074 _ 524,122 _ Page 17 2:15 PM 3/31/2010 RMJLD STATION DEPARTMENT 2011 BUDGET SUJCdARY DRAFT 1 3/31/10 COST CENTER 68 JUL AUG SEP OCT NOV DEC JAN FEB TEAR - - APR MAY JUN TOTAL 01-68-5595-000 TRANSFORMER MAINT 14,042 5,292 5,292 11,542 5,292 5,292 14,042 5,292 5,292 - 11,542 5,292 5,288 93,500 01x68-5597-109 MINT METERS 83 83 83 83 B3 83 83 83 83 83 83 87 1,000 01-68-5597-101 LABOR REG 178 178 222 178 178 244 183 183 229 183 183 238 2,375 01-68-5597-102 LABOR OT 42 42 42 - 42 42 42 42 42 42 42 42 38 500 01-68-5590-109 SENIOR TECH E}CP 5,000 0 p p- 0 0 5,000 0 0 0 0 0 10,000 01-68-5590-101 LABOR REG. 13,832 13,832 18,229 13,832 13,832 20,382 14,360 14,360 18,888 14,360 14,360 19,761 190,029 01-68-5590-102-LABOR OT 833 833 833 833 833 - 833 833 833 833 833 833 837 10,000 01-68-5590-103 BE EDUCATION - 417 417 417 417 417 417 417 417 417 417 417 413 -5,000 01-68-5590-105 SUPPLIES 333 333 333 333 333 333 333 333 333 333 333 337 4,000 01-66-5590-106 VEHICLE 160 235 186 180 175 192 181 176 187 181 176 169 2,236 01-68-5921-000 OFFICE SUPPLIES 42 42 42 42 42 42 42 42 42 42 42 38 500 SUB - TOTAL 34,981 21,286 25,679. 27,481 21,226 27,960 .35 516 21,761 26,346 28,016 21,761 27,226 319,140 TOTAL 76,051 60,536 72 36fi 68,551 60,416 76 154 81 047 61,850 74 159 69 965 61 850 76,300 839,262 18 2:15 PM' 313 112 0 1 0 RMLD STATION DETAIL BUDGET 01-68-5582-101 LABOR REG STATION MANAGER. STATION OPERATOR STATION OPERATOR STATION OPERATOR STATION OPERATOR STATION OPERATOR TOTAL SALARIES LONGEVITY VACATION BUYBACK SUB-TOTAL LABOR LESS: STATION SUPERVISOR (100% TO 581) LESS: CAPITAL BUDGET TOTAL TOTAL 01-68-5581-101 SUPERVISE REG LABOR ADD: STATION SUPERVISOR (100%) LESS: CAPITAL BUDGET TOTAL TOTAL PAYROLL JUL AUG SEP OCT NOV DEC JAN FEB - MAR - APR MAY JUN-. TOTAL 7,616 7,616 9,520 7,616 7,616 9,520 7,844 7,844 9,806 7,844 7,844 9,806 100,493 4,611 4,611 5,764 4,611 4,611 5,764 4,750 4,750 5,937 4,750 4,750 5,937 60,845 4,611 4,611 5,764 4,611 4,611 5,764 4,750 4,750 5,937 4,750 - 4,750 5,937 60,845 3,890 3,890 4,862 ' - 3,890 3,890 4,862 4,006 4,009 5,008 4,006 4,006 5,008 51,323 4,611 4,611 5,764 4,611- 4,611 5,764 4,750 4,750 5,937 4,750 4,750 5,937 60,845 4,611 4,611. _5,764 4,611 4,611 5 764 4,750 4,750 5,937 4,750 4,750 5,937 i0,845 29,950 29,950 37,438 29,950 29,950 37,438 30,849 30,849 38,561 30,849 30,849 38,561 395,196 0 0 0 0 0 1,600 0 0 0 0 0 1,250 - 2,850 0 0 0 0 0 0 3,562_ 0 0 0 0 _ 0 3,562 29,950 29,950 37,438 29,950 29,950 39,038 34,411 30,849 38,561 30,849 30,849 39,811 401,608 (7,616) (7,616) (9,520) (7,616) (7,616) (9,520) (7,944) (7,844) (91806) (7,844) (7,844) (9,806) (100,493) (585) (585) (585) (585) (585) .(585) (585) (585) (585) (585) (585) (586) - (7,021) 21,749 21,749 27,333 21,749 21,749 28,933 25,982 22,419 28,171 22,419__ 22,419 29,420 294 094 . 7,616 7,616 9,520 7,616 7,616 9,520 7,844 7,844 9,806 7,844 7,844 9,806 100,493 (1,185) (1,185) (1,185) (1,185) (1,185) (1,185) (1,185) (1,185) (1,185) (1,185) (1,185) (1,166) (14,201) 6,431 6 431 8,335 6,431 6,431 8,335 6,659.__._ 6,659 8,621 6,659 6,659 8,640 86,292 01-68-5581-109 STATION OP DIG SAFE 1,MMERSBIP 417 417 417 417 417 417 417 417 417 417 417 413 5,000 TOTAL - 417 417 917 927 417 417 417 417 417 417 417 al3 5,000 01-68-5582-109 STATION SUPPLIES 417 417 417 417 417 417 417 417 417 417 417 413 5,000 MATERIMS, BOOTS, GEAR, . ' TOTAL, 417 417 41Y 417 417 417 417- 417 417 _ 417 _ 417 _ 413 5,000 01-68-5582-102 LABOR OT OVERTIME - FILL IN VAC, PER, SJCK, RREG 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 120,000 TOTAL 10,000 10,000 10,000 i0 000 1L.000., 10,000 10,000 10,000 10,000 10,000 _ 10,000 10,000 120,000 Page 19 2:15 PM 3/31/2010 RMLD STATION DETAIL BUDGET - DRAFT 1 3/31/10 - JUL AVG SEP OCT . NOV DEC JAN FEB MAR APR MAY JUN TOTAL 01-68-5582-103 BE EDUCATION TRAINING - HAZIdAP, NSPPA, ffi9TR_AF TOTAL 1,875 1,815 0 0 _ 0 0 1,875 1 075 0 0 0 0 1,875 1,975 0 0 0 0 1,875 1,875 0 0 0 0 7,500 7,500 01-68-5582-106 VEHICLE TRANSPORTATION TOTAL 180 -180 235 235 286 186 180 180 175 175 192 192 181 181 176 176 187 187 181 181 176 176 189 189 2,236 2,236 01-68-5595-000 TRANSFORMER MAINS 167 4,167 4,167 4,167 4,167 4,167 4,167 4,163 50,000 HAZARDOUS MATERIAL 4,167 4,167 4,167 4,167 4, - TRANSFORMER REPAIRS: - 0 0 2,500 0 0 0 0 0 5,000 - MATERIALS/PARTS 2,500 0 0 0 DISPOSAL TRANSFORMERS 6,250 0 0 6,250 0 0 6,250 0 0 6,250 0 0 25,000 MTN STATION 3,4,5 1,125 1,125 1,125 1,125 1,125 - 1,125 1,125 1,125 1,125 1,125 1,125 1,125 13,500 TOTAL 14 042 5 292 5 292 li 542 5 292 5,292 14,042 5,292 5,292 11,542 5,292 5,288 93,500 NAME SENIOR TECHNICIAN SENIOR TECHNICIAN SENIOR TECHNICIAN TOTAL SALARIES LONGEVITY / CLOTHING SUB-TOTAL LESS: CAPITAL PROJECT TOTAL LESS: 1% TO MTN OF METERS A/C 597 01-68-5590-101 LABOR REG 5,922 5,922 s,922 17,765 .0 17,765 (3,755) (178) 13,832 5,922 5,922 5,922 17,765 0 17,765 (3,755) (170) 13,832 7,402 7,402 7,402 22,206 0 22,206 (3,755) (222) 18,229. 5,922 5,922 5,922 17,765 0 17,765 (3,755) (178) 13,832 5,922 5,922 .5 ,922 17,765 0 17,765 (3,755) (178) 3,832 7,402 7,402 7,402 22,206 2,175 24,381 (3,755) (244)-. 20,382.. 6,099 6,099 6,099 - 18,298 0 18,298 -(3,755) (183) 14,360 6,099 6,09! 6,099 18,298 0 18,298 (3,755) (103) 14,360 7,624 7,624 -7,624 22,872 0 22,872 (3,755) (229) 18,888 6,099 5,099 6,099 18,298 0 18,298 (3,755) (183) 14,360 6,099 6,099 6 099 18,298 0 18,298 (3,755) (163) 14,360 7,624 7,624 7,624 22,872 900 23,772 (3,773) - (238) 19,761 78,136 78,13 78.136 234,407 3,075 237,482 (45,078) (2,375)• 190,029 01-68-5597-109 MAINT METERS TOTAL 83 83 83 83 83 83 83 83 83 83 83 63 83 83 83 83 83 63 83 63 83 83 87. 87 1,000 1,000 ,0 2:15 PM 3/31/2010 MILD STATION DETAIL BUDGET ' DRAFT 1 3/31/10 7UL AUG SEP OCT- NOV DEC JAN FEE MAR APR MAY JUN TOTAL 01-68-5597-101 LABOR REG 178 178 222 178 170 244 183 183 229 183 1.83 230 2,375 LABOR TOTAL 178 178 222 178 178 244 183 183 229 183 183 238 2,37--s- 01-68-5597-102 TABOR OT - 42 42 42 42 - 42 42 42 42 42 42 42 38 500 OVERTIME TOTAL 42 42 42 42 92 42 42 42- 42 42 42 38 500 01-68-5590-109 SENIOR TECH EXP 0 0 0 0 004 10 .SUBSTATION TESTING (CORONA TESTING) 5,000 0 D 0 0 0 5,000 0 , 5 000 '0 0 0 0 5,000 0 0 0 O 0 10,000 TOTAL 01-68-5590-102 LABOR OT - 833 833 833 833 833 833 833 033 833 833 833 837 10,000 OVERTIM. TOTAL 833 833 833 833 833 833 833 833 833 833 833 837 10,000 01-68-5590-103 EE EDUCATION 417 417 417 417 417 417 417 417 417 417 413 5,000 TRAINING 417 TOTAL 417 417 417 417 417 - 417 417 417 417 417 417 413 5,000 01-68-5590-205 SUPPLIES 333 333 333 333 333 333 333 333 333 333 333 337 4,000 HATERIALS, PARTS TOTAL 333 333 333 333 333 333 333 333 333 333 333 337 4 000 01-68-5590-106 VEHICLE ISO 235 186 ISO 175 192 181 176 187 181 176 189 2,236 TRAWSPORTAT ION TOTAL 180 235 186 180 175 192 181 176 187 181 176 189 2,236 01-68-5921-000 OFFICE SUPPLIES 42 42 42 42 - 42 42 42 36 500 OFFICE EXPENSE 42 42 42 42 TOTAL 42 42 42 42 42 42 42 42- 42 42 42 38 _ 500 Page 21 5/17/2010 10:33 AM, FYI 1 DRAFT 2 Budget Summary List Project Description Town Amount Total E&O Construction-System Projects 1 4W14 Reconductoring-West Street Wilmington $ 234,470 .2 4•W 14 Extension - Woburn Street Wilmington $ 157,958 3 4W4 Reconductoring Wilmington $ 103,315 4 Boutwell Street Wilmington $ 125,955 5 Chestnut Street Wilmington $ 171,933 6 3W8-Salem Street & Bay State Road Reading $ 207,439 7 Elm Street North Reading $ 132,011 Total System Projects $ 1,133,081 Station IIp grades Station #4 8 115kV Insulator Replacement Reading $ 144,323 9 115kV Disconnect Replacement Reading $ 87,975 11 Transformer Replacement-Part 1-Contractual Labor Reading $ 545,500 11 Transformer Replacement-Part 2-Procured Equipment Reading $ 30,000 11 Transformer Replacement-Part 3-RMLD Labor Reading $ 64,324 11 Transformer Replacement-Part 4-Feeder Re-Assignment Reading $ 236,034 (Carryover from FYI 0) Station #5 23 15kV Circuit Breaker Replacement (Carryover from FY10) Wilmington $ 158,731 Total Station Projects $ 1,266,887 New Customer Service Connections 12 Service Installations-Commercial/industrial Customers All $ 55,055 13 Service Installations - Residential Customers All $ 200,345 Total Servie Connections $ 255.400 14 Routine Construction a. Capital Construction All $ 617,403 b. Street Light Installations All $ 40,012 c. Pole Setting/Transfers All $ 250,276 d. Engineering Labor All $ 32,479 e. General Line Foreman Labor All $ 77,241 f. UIG Construction All $ 159,600 g, Police Details All $ 24,000 h. Overtime All $ 170,808 Total Routine Construction $ 1,371,819 TOTAL E&O Construction $ 4,027,186 $ 4,027,186 Project Description Town Amount Other Projects 15 GiS $ 20,000 16 Transformers/Capacitors Annual Purchases $ 190,167 17 Meter Annual Purchases $ 765,876 18 Purchase Two New Small Vehicles $ 64,000 19 Purchase Line Department Vehicles $ 360,000 20 Purchase Pole Trailer $ 15,000 , 21 Update Lighting Stockroom and Meter Room $ 22,400 23 See Above 24 Enlarge Parking Area and Construct Island $ 10,775 27 Hardware Upgrades $ 33,700 28 Software and Licensing $ 96,476 Total Other Projects $ 1,578,394 $ 1,578,394 TOTAL CAPITAL BUDGET $ 5,605,581 ' $ 5,605,681 5/17/201r "'•38 AM READING MUNICIPAL LIGH3 LJEPARTMENT FISCAL 2011 CAPITAL PROJECT QUARTERLY PROJECTIONS (CAPITAL PROJECT FISCAL 2011 OUAP.TERLY PROJECTIONS Totai # DESCRIPTION - CONSTRUCTION 1ST{ 21VD 3RD j 4TH Capital Budget I JCt2c0 CONSTRUCTION ! _ E Svstem -1_...- , L -W•----14- . _Recondn-'ductorinuctorin _WVest Street gestStreet - 4 ~ ' 2 .~......_.34,470.. .x..........__.__ 234 70 4 3 . . 2 ( tt 4W14 Extension - Woburn Street - _ t i W4 R d $ : - . $ $ 157,958 $103,315 1 $ _ 157,958 103,315 $ --3. 4 uc or econ 4 ng Boutveli Street - $ . . $ - 966 85 c $ 125,955 $ 85 966 $ - $ - $ 125,955 171,933 $ 5 Chestnut Street , , - 3W8_Salem Street & Bay_._State Road _ . $ - $ t 1 03 ,719._ $_.1D3,719 $ 207,439 _ 7-( . Elm Street $ 132,011 ( $ $ - $ 132.011 ! Station tJpgrades_ Station #4 ' 72 162 $ 162 $ 72 $ 323 i $ 144 8 115kV Insulator Replacement - , - , " , _ 9 115kV Disconnect Replacement $ - _ . 43,988 $ $ 43,988 $ 87,975 ~1-- Transformer Replacement Part 1-Contractual- Labor . _ _ . _ ment t Part2 Procured Equi fi Re l $ . 545,50D 000 $ 30 _ $ _ ' $ - . $ $ . 545,500 $ 30,000 11 11 p acemen p Trans ormer Transformer Replacement Park 3 RMLD Labor , - - $ 64,324 _ $ $ - $ 64,324 (-11 Transformer Replacement-Part 4-Feeder Re Assignment-- - - _ 118 017 $ 1.18,017_ - $ - $ 236,034 _ 23 15kV Circuit Breaker Replacement (Carryover from FY10) $ 158,731 ..f _ $ $ . . - . $ 158,731 12 Nezv Customer Service Connections - - . erv:ce Installations-Commercial/lndustriai Customers S - - - - - . $ 13,764 : - _ $ 13,764 1 $ 13,764 $ 13,764 55,055 ? 13 _ Service InstaitaGons -Residential Customers $ 50,086 $ 50,08 6_ j $ 50,086 50,086 $ 200,345 14 lKoutitte Cvustruction - - - - - Capital Construction (a. - - $ 154,351 $ 14 5 , 3 _5- 154, 3 $ 154,351 1 $ 617,403 - _ - Street Light installaligns ~b 10,003 $ 10,003 90.003 10,003 ~ a0,D12 _ oie Setting and Transfers c. P $ 62,569 $ 62,569 j $ 62,569 $ 62,569 I $ 250,276 _ d. Engineering Labor $ 8,120 $ 8 120 $ 8.120 { $ 8.120 $ 32 4r9 e °General Line Foreman Labor $ 19,310 $ 19,310 t $ 19,319 $ 19,31D $ 77 241 1 - f. U/G Construction ! $ 39,900 $ 39,900 $ 39,900 $ 39,900 $ 14600 , Police Details 6 000 $ 6,000 6:000 $ 6,000 $ 24,000 Overtime h $ 42,702 $ 42,702 $ 42,702 $ 42,702 i 170,808 . Total Construction Projects $ 1,455,388 ( $ 961,407 1 $ 838,594 1.$ 771,797 ? $ 4,027,186 { H_J . . i 1 ( I 1 t 5/17/2010-10:38 Ann _1 ( OTHER PROJECTS - - - FISCAL _ _ 1 Sl 2010 QUARTE 2ND RLY PROJECT 3RO ; IONS 4TH ; Total Capital BudgeE 10,0 00 1 $ 10,000 ' $ 20,000 16 1 TransformerslCapacitorsAnnuaIPurchases . . $ - $ $.-.190,167 $ 190,167 17 Meter Annual Purchases $.._191,469 $ 191,469 $_191,469 $_.191,469 $ ....765.8761 18 - Purchase Two New Small Vehicles _ . _ I $ L 360 ,000 $ 32 000 ! $ 32 OQO 64,000 19 ( Purchase Line DepartmenE Vehicles _ 1 . $ . _ $ . _ - ' - - • ~ 21 Update Lighting Stockroom and Meter Room $ . _$-.-..-.22,40.0. - $ 2 400 $ _ 23 ~ - - . SeeAbove 1 24 I Eniarge Parking Area and Construct island $ ..5.388 8 425 $ 5,388 t 425 1 $ 8 $ 10,775 70(7 $ 33 . 2T ( 3V Hardware Upgrades and Licensinq $._..__.8,425 $ 24,119. $ ---8,425 $ 24,119 , $ 24,119 , $ 24,119 , , 66,4-76 $ 96,476 E 5/17/2010 10:03 AM FISCAL 2011 CAPITAL BUDGET REQUEST SUMMARY System Projects Capital Proiect fame: 1 4W14 Reconductoring -West Street. Wilmington' I Reason for Expenditures: Old circuit 4W 14 was an abandoned circuit that left Station 4 and went to Causeway Road, under the Route 129 bridge and rised on p/14 Lowell Street, Wilmington, This circuit was reconfigured to reuse the old 4W3 circuit (UG & OH) when the Department built the new 4W3 circuit for Analog Devices. Brief Description/Scope: This project would continue with the ongoing project of upgrading all the UG primary cable out of Station 4 to 15 MW. This project would reconductor 3,500 circuit feet of UG cable with 750 mcm CU, 15 kV, concentric neutral power cable. Cash Requirements: Quarter 1 Quarter 2 Quarter 3 Quarter 4 TOTAL TOTAL PROJECT COST: : '2,` 5117/2010 10:03 AM FISCAL 2011,CAP'ITAL BUDGET COST SHEET CAPITAL PROJECT NAME: 4W14 Reconductoring - West Street, Wilmington CAPITAL PROJECT PLUMBER: 1 PROJECT NUMBER: W11- RMLD RMLD CREW CREW NEW ITEM CREW LABOR VEHICLE OTHER OTHER MATERIAL WEEKS COST COST LABOR VEHICLE & MISC QUARTER TOTAL 4-Man Installation of 15kV 750 mcm CU 2.0 $20,410 $2,960 $162,855 2 $186,225 concentric neutral power cable 10,500 linear feet Unit Cost $10,205 $1,480 $15.51 perfoat Installation of 10 sets splices & 0.5 $5,103 $740 2 $5,843 8 termination. Unit Cost $10,205 $1,480 per week Installation of new riser pole 0.5 $5,103 $740 2 $5,843 disconnects Unit Cost $10,205 $1,480 per week Underground Crew Work 4.0 $22,400 $160 2 $22,560 related to above. i :e Details (if applicable) 7.0 weeks Total RMLD Crew Weeks 3.0 Total U/G Crew Weeks 4.0 $5,600 $40. per week $14,000 $2,000 week $14,000 TOTAL 7.0 $30,615 $4,440 $22,400 $180 $176,855 TOTAL PROJECT COST: ; `•:$2447.Oa' READING MUNICIPAL LIGHT DEPARTMENT SIX YEAR PLAN FOR QUARTER ENDING MARCH 31, 2010 YEAR OPERATING REVENUE: SALES OF ELEC - BASE SALES OF ELEC - FUEL FORFEITED DISCOUNTS ENERGY CONSERVATION PURCHASED POWER ADJUSTMENT PASNY CREDIT TOTAL OPERATING REVENUE OPERATING EXPENSES: PURCHASED POWER BASE PURCHASED POWER -FUEL OPERATION EXPENSE MAINTENANCE EXPENSE DEPRECIATION EXPENSE TOWN PAYMENTS TOTAL OPERATING EXPENSES TOTAL OPERATING INCOME AUDIT 2009 Chg i 0.0208 - 39,024,319 -1.452% 52,848,749 -22.1% 859,519 4.4% 425,374 31.1% 2,222,886 128.8% (1,272,863) -67.9% 94,167,985 -9.0% 26,370,544 4.1% 50,801,600 -29.2% 8,616,956 4.1% 2,402,780 14.5% 3,134,387 -27.7%% 1,207,979 18%!% 92,534,445 -10.0% 1,633,540 50.9% 208,348 38.4% 398,370 -32.9% 3T8,833 160.3% 985,550 56.4°J% 15,366 6.4% 31,029 -85.7% 3,515 -511.3% 2,152,492 3.9% 0 2,202,402 2.5% 416,687 319.51/ 2010' 2011 " 2012 2013 2014 2015 2016 %Chg % Cho %Chg %Chg %Chg Chg 38,453,921 5.226% 40,463,551 6.500% 43,902,990 1.240% 44,447,357 12.798% 50,135,813 0,900% 50,587,036 6.962% 54,109,011 41,156,000 -4-0% 39,500,000 11.0% 43,649,353 5.9% 46,421,412 8.4% 49,704,225 6.8% $2,358,042 2.8% 53,075,578 847,715 50% 890,198 1.9% 907,093 5.4% 956,067 7.7% 1,029,516 -1.3% 1,015,668 8.8% 1,105,042- - 557,732 -4.4% 533,228 2.0% 543,893 2.0% 554,770 2.0% 565,866 2.0°/% 577,183 2.0;b 588,727 5,085,800 -11.8% 5,685,603 -64.8% 2,614,582 751% 4,581,686 -41.9% 2,659,868 -43.7% 1,498,494 70.8% 2,559,828 . {389,266y .10D.0% 85 713 902 1 6% 072 780 87 4.8% 91,817,911 4.8% 96,961,323 5.2% 104,095,288 5.2% 106,036,423 2.4%,5 111,438,186 , , . , , 27,452,503 0.9% 27,711,574 8.5% 30,067,085 6.5% 32,034,189 8.3% 34,694,057 3.31A 33,532,683 32% 34,594,017 40,557,795 - -2.6% 39,512,664 71.01% 43,849,353 5.9% 46,421,412 7.1% 49,704,225 5.3% $2,358,042 1.4% 53,075,578 8,966,046 -27% 8,720,671 2A% 8,895,084 2.9°/% 9,072,906 2.0% 9,254,446 20% 10,317,035 2.0% 10,523,375. 2,752,385 -7.711% 2,541,597 2.9% 2,592,429 2.6% 2,644,278 2.0% 2,607,163 2.0% 2,751,106 2.01/6 2,606,128 2,266,163 54-4% 3,500,000 SAA 3,667,412 3.4% 3,811,682 3.1% 3,929,281 5.1%!% 4,130,354 4.8% 4,327,317 1,253,746 5.3% 1,320,000 0.7% 1,329,099 0.2% 1,331,264 4.2% 1,386,727 3.S%1% 1,435,428 -1.51/. 1,413,289 83,248,636 0.1%/% 83,306,506 8.5% 90,420,462 5.4% 95,315,811 6.7% 101,665,899 2.8% 104,524,649 2.1°/% 106,739,705 2 465 66 52 8% 766 274 3 -62.9% 1,397 449 17.8% 1,645,592 47.6% 2,429,389 -37.8% .1,511,774 210.8°1% 4,698,481 , . , , , 288,263 -58A'A 120,000 -16.7% i00,000 -16.7°/% 83,333 010% 63,333 0.0% 83,333 0.0% 83,333 267,247- 68.4% 450,000 41.1°/% 400,000 41.1% 355,556 10% 355,556 0.0% 355,556 0.0% 355,556 986,076 -29.0% 700,000 -14.3% 600,000 -14.3% 514,286 0.0% 514,286 0.0% 514,286 0.0%/% 514,256 1 541 586 -17 6% 270 000 1 -13 4°/% 100 000 1 -13.4% 953,175 0.6% 953,175 0.0% @53,975 0.0% 963,175 , , . , . . , , - 16,356 -26.61A 12,000 25.0% 15,001) 0.0% 15,000 0.0%1% 15,000 0.01/% 15,000 0.0% 15,000 4,444 -100.0% 0 0.0%/% 0 0.0% 0 100.0% 250,000 0.0% 250,000 0.0% 250,000 1,464 -191)-0°la 0 0.0% 0 010% 0 0.0°/% 0 0.0°1% 0 0.D% 0 2,236,678 -0.51/4 2,225,000 2.5%/ 2,280,625 2.5% 2,391,469 2.5°/% 2,463,213 3.0% 2,537,109 3.011% 2,613,222 0 0 0.0% 0 0.0% 0 0.0% 0 0.0% 0 0.0% 0 2 258 942 -7 0%/% 000 2 237 4.5% 2,295,625 4.5% 2,406,469 13.4'A 2,728,213 2.7% 2,802,109 2.7%1% 2,878;222 , , . , , 1,747,910 6D.1% 2,799,274 .83.5% 201,824 -83.51 192,218 -84.2% 654,350 652.4% (337,161) -15.3% 2,773,434 MDSE AND JOBBING INTEREST INCOME MMWEC REFUND AND ADVANCE IN AID TOTAL NONOPERATING REVENUES CUSTOMER DEPOSIT INTEREST EXP BOND INTEREST EXP AMORTIZATION OF DEBT EXP OTHER DEDUCTIONS (INCLUDING ROT} PROJECTED RATE REFUND TOTAL NONOPERATING EXPENSES NET INCOME END OF YEAR BALANCES: GROSS PLANT IN SERVICE NET PLANT IN SERVICE RMLD CAPITAL ADDITIONS ALLOWABLE 8% RATE OF RETURN NET INC. SUBJ. TO 8% RATE OF RETURN - (OVER) I UNDER RECOVERY ON 8% RATE STABILIZATION BALANCE (EOY) CAPITAL FUND BALANCE (BOY) BONDS PAYABLE BALANCE (EOY) RATEINCREASE Represents July 09 thru March 10 acluals with reforncast amounts for April 10 thru June 10 ^F,scnl Year 2011 Draft I Budget - .113,308,755 117,308,155 122,913,737 727,056,076 - 130,976,032 137,678,480 - 144,243,891 147,464,254 64,657,089 67,390,930 69,496,511 69,951,438 70,059,712 72,832,879 75,267,935 74,160,982 4,739,913 5,000,006 5,605,581 4,142,339 3,919,956 6,702,448 6,565,411 3,220,363 4,612,334 4,792,400 5,559,721 5,596,P15 5,604,777 5,826,630 6,021,435 5,932,879 - 620,284 1,929,606 2,799,274 201,824 192,218 654,350 (337,161) 2,773,434 3,992,050 2,862,794 2,760,447 6,394,292 - 5,412,559 5,172,280 6,358,596 3,159,445 51237,223 5,377,223 5,457,881 5,539,750 5,622,846 5,707,188 5,792,796 5,879,688 5,409,329 3,283,589 2,178,008 2,723,081 3,614,807 1,841,640 406,584 2,513,537 550,000 0 0 0 0 6,500,000 5,850,0110 5,200,000 yes 0.00% 5.20% 0.00°f% - 0.011 200% 0.00%/% 7-00%