Part 1: budget figures

Town of Winthrop · from the Town's website · 32 pages · 1.8 MB
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TOWN OF WINTHROP, MASSACHUSETTS
FISCAL YEAR 2016
OUTLOOK & OPERATING BUDGET

General and Enterprise Funds
July 1, 2015 to June 30, 2016

TOWN COUNCIL

Peter Gill, President
Craig Mael, Vice President
Philip R. Boncore
Richard Boyajian
Linda J. Calla
Nicholas A. Del Vento
James Letterie
Russell C. Sanford
Paul F. Varone

TOWN MANAGER

James M. McKenna

CHIEF FINANCIAL OFFICER
Timothy Gordon

Town of Winthrop FY16 Budget

Table of Content
Budget Message

2 Detailed Department Budgets

a. Budget Summary

b. General fund detail

c. Enterprise Fund detail

d. Revolving Fund (EB Newton)
3 Five Year Budget Projection
4 Winthrop Public Schools Budget
5 Departmental Budget Narratives
6 Capital Budget
7 Debt Service
8 Employee Benefits & Shared Expenses
Addendums
9 State Local Aid Estimates and DOR Financial Data profile
10 Ferry Business Plan
11 Supplemental Information
12 Departmental Organization Charts
13 Town Employee Wage Report (Town and School)
14 Glossary

TOWN OF WINTHROP

Town Hall, 1 Metcalf Square, Winthrop, MA 02152 Telephone: 617-846-1705 Fax: 617-846-5458

Town Manager
James McKenna

MEMORANDUM
! DATE: April 29, 2015
i TO: Peter Gill, President, Winthrop Town Council
: FROM: James M. McKenna, Esq., Town Manager
H RE: FY2016 Budget Letter
Dear President Gill:

As required by the Winthrop Town Charter, Section 2.4, and consistent with Massachusetts General Laws, Chapter 44,
Section 34, |am pleased to submit herewith the proposed operating and capital budgets for the Town of Winthrop,
MA for the fiscal year beginning July 1, 2015.

As presented, the operating budget for Fiscal Year 2016 is balanced. It is primarily funded in large part through our
local property taxes, as well as Local Aid provided by the Commonwealth and other local receipts and income. |
believe this FY'16 Budget is consistent with the Council guidelines for budget planning established by the Town
Council in its directive to me last December, 2014, which calls for a budget built upon the following objectives:

 — Tocontinue to fund the mission critical elements of town government, including public safety, public
education and public health;

* To continue to pursue town-wide improvements, such as

© improving our physical appearance as a community,
i © addressing needed public works improvements, and
© providing streets, sidewalks and facilities maintenance that continues to assure appropriate
stewardship for the town’s public assets;

e Provide support for the enforcement of state and local laws and ordinances that ensures public health and
safety, that encourage compliance with building, health and sanitation codes, and that lead to
improvements to residential and commercial properties throughout the community;

e Continue to adhere to fiscal policy objectives adopted by the Council that have served to improve the
town's overall fiscal condition;

© Revenue projections based upon conservative estimates consistent with the limits of Proposition 2 1/2.

«@ = To maintain other essential public services that the town has come to expect from its local government.

In recent years, our town budgets have tended to showcase an annual policy theme consistent with the emerging

needs of the community. For example, the FY'13 General Fund budget was focused on improving funding for public

education. In FY'14, the budget had a strong public safety component. In FY’15, we made some substantial capital

investments, including a fire engine, several other municipal vehicles, and continued to support parks and

infrastructure improvements. Also, we strengthened our Building Department, converting it to a Department of a
Inspectional Services, and by doing so we provided sufficient resources to improve on local code enforcement,

particularly in the areas of habitation, sanitation and zoning enforcement. The results of this current year's budget

have been nothing short of remarkable, as the Department of Inspectional Services has guided five residential

properties through the judicial "receivership" program, resulting in complete makeovers of these properties. This

effort has also been a catalyst for further improvements to residential properties in almost every neighborhood in
Winthrop.

Also, this year the Finance Department has implemented aggressive tax title compliance that has resulted in over
$500,000 collected in outstanding property taxes and water/sewer revenues owed to the town. Moreover, strong
free cash balances at the close of FY‘13 and FY’14 enabled the Town Council to restore balances in our general and
capital stabilization funds, bringing our total reserves to a high watermark of nine percent of operating expense.
(Please see the letter from Dick Hingston, the town's internal auditor, to the Council dated April 17, 2015 in the
Budget Appendix).

It should be noted that the revenue budget for FY’16 assumes that local aid will be as reported in the House 1 budget,
and that the MWRA mitigation funds will continue.

Labor Expense

This year, due to sizeable fixed cost increases in labor contract expense, health insurance, and pension costs, this
budget could best be described as a "maintenance" funding budget. That is not to suggest that there will be little to
get excited about over this next year. To the contrary, we will be pursuing Contract IV infrastructure improvements to
both the Cottage Hill area and Plummer/Pico Ave areas of town, complete with full street resurfacing and sidewalk
repairs. This is a significant public works project that will expend approximately $3.5 million to improve these two
neighborhoods of the community. In addition, we will continue in our efforts to tackle the Veteran’s Road/Lewis Lake
and Miller's Field redevelopment projects, seeking funding, engineering and plan design efforts.

The cost of labor is our largest operating expense. Since most all labor contracts expired on June 30, 2015, we had to
carry forward a "double hit" on labor expense into the FY'16 budget, resulting in a compounding effect of two years
of adjustment in a single year's budget. This, coupled with a rate increase of 6.9% for employee health insurance as
contracted through the GIC, as well as an increase in pension expense, translates into a 54.5% charge against
available revenues going forward in our FY'16 budget.

Most of the town's labor contracts have been settled at two percent annual cost of living adjustments over fiscal
years FY'15, FY'16 and FY'17. Remaining outstanding are the two police union agreements, one of which is presently
in mediation. Due to the length of time it has taken to negotiate these agreements, we will have to carry forward a
balance in the Manager's Salary Reserve line item in anticipation of police contract settlement.

Health insurance

Since 2008, the town has participated in the state’s "Group Insurance Commission" program for providing health
insurance coverage for its municipal and retired employees. In large measure, this has been a very favorable decision
for both the town and the employees for several reasons, Chief among these is the fact that in recent years, premium
rate hikes have been stable, in and around the one to two percentage annual adjustments, while plan choice and
options remain significantly more robust than a single provider approach. However, during this time, the GIC
expressed concern that there was a growing revenue gap to support increased obligations, particularly the absorption
of transition requirements pursuant to the Affordable Care Act. Thus, health plans unanimously announced rate hikes
from 4% to 9%, with an average rate adjustment for Winthrop at 6.9% for fiscal 2016. Going forward, a budgetary
concern should be noted that we are likely to see similar annual rate adjustments as the full effects of "Obamacare"
are implemented.

Pension and OPEB

,

Our pension expense has increased $55,000 or 2% for fiscal 2016. We continue to support the effort to provide for
our "OPEB" expense (Other Post Employment Benefits unfunded liability). Although the amount is still modest, !
believe it shows that we are continuing to recognize that we must build an adequate reserve to hedge against this
future expense. It remains a budgetary goal to fund this liability at higher levels when there is sufficient headroom in
our operating budget to do so.

Public Education

North Shore Vocational Technical High School reports that the town of Winthrop's assessment for FY'16 will increase
from $747,349 to $871,411, an increase of $124,000 over last year. This is due to what the school projects as 68
students planning to attend the "Voc" over last year's total of 64 students. Accommodating this increase required a
surgical cut of twenty-five to fifty basis points across all departments with the exception of public safety.

North Shore Agricultural High School reports that three students will attend in the fall 2015, bringing this expense
down to $62,868 from $129,764.

Meanwhile, our "School Choice" figures have also seen unfavorable adjustment, where the reimbursement from
choice-in funding that goes directly to the school district is trending to be $65,000 in FY'16, down from $170,000 in
FY15. The choice-out funding that comes off the town’s local aid allotment, has grown from $20,100 to $26,800 in
Fy’'16.

That said, | am pleased to report that we are exceeding prior year commitments to public education both at the
district level as well as when we take all public education funding as a whole. | am recommending an increase to the
district of 2.75% or $465,000, which is in line with pro rata spending when we compare the schools vis-a-vis other
town departments. Overall, | am pleased to see that the transition to a three-campus footprint has not resulted in
significant detriment to our students nor stalled the innovative efforts of our educators.

One area that will require significant budgetary planning will be the accommodation of technology expertise when
the new Middle High School is opened next year. Given the state-of-the-art technology that will be deployed
throughout the schools in the coming years, we must consider building our technology personnel within each of the
town’s schools such that we optimize this aspect of learning to enable our educators to stay ahead of the curve.

Areas of Budgetary Adjustment
Town Manager's Office

This year | am proposing a reorganization of the Town Manager’s Office to align duties and responsibilities. This is a
healthy way to recalibrate the attentions and abilities of the office, and to focus our efforts on high-level project
management to successfully accomplish the much advancement that the Council envisions for the community. | also
must assign and hold accountable staff that will assist me in the following matter: implementing fiscal and contract
aspects of all capital improvement projects throughout the community, to provide consistent oversight and support
to the various initiatives in the community, and to provide technical support to other departments as they navigate to
project completion. | am recommending that the administrative assistant duties be compressed to one position, and
the project management and administration be dispersed between two positions, one focused on economic
development (commercial and residential development) and improving Winthrop’s redevelopment processes, with a
focus on working with and supporting the Planning Board and other land use boards and committees to ensure
project oversight and continuity, other capital improvement projects management such as street lights, parks, FEMA
projects, Town Hall Cupola, etc., as well as continuing to fulfill the grant writing and administration. The second
position, entitled Community Services Manager, will focuses on promoting and coordinating the cultural and tourism
activities of the town, promoting the ferry and managing the activities and customer service aspects of the ferry,
developing a Tourism profile for the community, seeking state cultural district designation, and providing support to

all of the public service components of the office. What we have come to learn in anticipation of the ferry service is

that it is one thing to operate a ferry, yet it is quite another thing to operate a transportation service. Moreover, there -
is more to the ferry than just a transportation service, Rather, this opportunity compels the town to consider and

position itself as a recreational destination in the region. Thus, while we have the Harbormaster’s Office for operating

the service, we still need a managerial level person to manage the customer service aspects of the service and to

promote the community to the region. This person will also assist with other Town Manager initiatives, such as

seeking state designation and grant funding for a Cultural District in Winthrop, the Farmer’s Market, introducing a

bike share program to town, working collaboratively with the Economic Development Manager to seek grant funding

and support for the Belle Isle Marine Park and Walkway, and finally, to coordinate our social media and website

content and explore the development of a soon-to-be launched online retail store promoting all things Winthrop!

Veteran's Services

In recent years, the Veteran’s Office has made great advancement in servicing the needs of Winthrop’s veterans. Yet,
this success comes with added expense, particularly in the area of providing financial income for Veterans who are
out of work. While the town is reimbursed up to 75% for such “Chapter 115” benefits paid to unemployed veterans,
still the town’s obligation to provide up-front funding to pay out these benefits is significant in that it takes operating
dollars away from other needs of the community.

$160,000.00
$140,000.00 a
$120,000.00

$100,000.00 Lo

$80,000.00
$60,000.00 A
$40,000.00 ;
$20,000.00
$-

30-Jun-2011 | 30-Jun-2012 | 30-Jun-2013 | 30-Jun-2014 [20-Mar-2015
MGLc. 115 Veteran's Benefits

Town of Winthrop

Since Fiscal 2011, the town has seen an increase in Chapter 115 Benefits of 314%. Thus, it is incumbent upon the
Veteran’s Agent to encourage the re-employment of work eligible veteran’s and to do what needs ta be done to assist
them in job placement and training. While our budget funding recommendation appears to be a reduction of 19%
from FY’15 spending, it is a 55% increase from the budgeted amount in FY’15.

Public Facilities Division of DPW =

The Public Facilities Division of the Department of Public Works has had a very busy year, assisting in the “swing
space” transition of our schools from four campuses to three, and in tackling a myriad of facility improvement
Projects in nearly all of the town properties. For many years, the town has suffered —for good reason — the criticism
that it does not properly care for its buildings. | am proud to say that this statement is no longer true and is well on its
way to becoming folklore, thanks in large part to creation of this consolidated and properly staffed maintenance
department, bringing in-house the services of a licensed General Contractor and other electrical, HVAC and carpentry
skills necessary to address the multitude of small projects that lead to large annoyances if not quickly addressed.
Please see the memorandum from Richard Cifuni, Public Facilities Director, in the Exhibits section of the budget, for a

complete reiteration of work activities over this past fiscal year. To say the least, these are efforts that we wish to
continue unabated into the foreseeable future.

Other Notable Items:

The Town Council has recognized the need to continuously fund sidewalk improvements each fiscal year. This year is
no exception, although the source of funding will not be from the town's free cash reserves. The Town Council has
approved the programmed Contract IV sewer and waterworks improvements for the Cottage Hill and Plumber
Ave/Pico Ave areas of town. This $2.8 million public works project will include street and sidewalk improvements
funded with an additional $650,000 bond. The debt for this work has been included in the budget.

We have used conservative revenue projections for our Rink and Recreation Enterprise Funds. While both funds have
outperformed this year, exerting budgetary pressure on both revenue and expenditures to be increased, we cannot
take a single year approach for setting the expense side of the budget for these departments. Our revised budget
request reflect a more modest adjustment that, like last year, may require a mid-year supplemental adjustment.

Sewer/Water Enterprise Funds:

The largest adjustment to our water and sewer budgets tends to be the assessment we are charged by the MWRA for
water consumption. This year, our water assessment increased 12.9% due to increased consumption in 2014. This,
coupled with fixed cost increases in insurance expense and debt service, will result in a water rate increase of
$0.45/100 cubic feet, to a total of $6.50/100 cubic feet. The sewer rate will remain unchanged in FY’16. When taken
together, the proposed rate adjustment is modest, as we are using a portion of retained earnings to offset the full
impact of the assessment.

We have continued the policy of providing a built-in reserve of unanticipated ruptures to infrastructure.

ver! rpli

Under separate cover, we will be seeking a vote in FY’16 of the Council to appropriate a sum form the town’s Overlay
Surplus to support the “9-year” cyclical re-inspection program as mandated by DOR.

Capital Plan

The 5-Year Capital Plan is included herewith. We are funding two items that have been obligated: a) the debt service
for the $650,000 sidewalks for Contract !V, and b) the financing payment for the Fire Chief vehicle. While we have
selected the top projects to be funded in FY’16, we are recommending that these item be funding to the extent
allowed under the Town Council policies regarding the redistribution of available free cash in FY’16.

Winthrop Ferry Service - Beginning in September, 2016

One of the more controversial issues of recent budget meetings has been the pending delivery of the town's very own
72 Passenger Ferry Vessel, and for providing ferry transportation service to and from Boston, as well as to the Boston
Harbor Islands and other points in Boston Harbor. Over the past dozen years, the town has debated whether or not
to have a ferry service between Winthrop and Boston, much like those ferries servicing the communities of Hingham
and Hull to our south, and Lynn and Salem to our north. While not everyone has been convinced of the viability of a
town ferry, most public meetings on this subject have been largely supportive of pursuing a town ferry. In addition,
our recent town survey of residents (6:5% response) indicates that there remains strong support to have a town ferry.

Moreover, the town has successfully obtained nearly $5 million in Massachusetts Seaport Bond funds and Federal
Ferry Discretionary and Federal Highway transportation grants and other assistance to build a public pier and launch,
and Ferry Terminal Building at the Town Landing. Also, the town obtained a congressional earmark to acquire a ferry
vessel, valued at nearly $1 million. Meanwhile, the town has already spent in excess of $400,000 of town funds as
required matching funds to obtain these various grants. Thus, a substantial amount of federal, state and local

resources has been invested in the infrastructure on Winthrop's waterfront to establish this ferry service. It is now up
to the town to successfully implement and operate this service.

As with all other water transportation services in the Boston Region, ferries require public subsidy to be able to
compete for customers that would otherwise use other means of vehicular or public transportation to and from
Boston. At this time, | am estimating that over the next three years, to operate a municipal ferry service for Winthrop
to a self-sustainable level will require an annual operating subsidy of no less than $100,000.00 of town funds. (Please
see addendum, tab 12, for Financial Projection Report for the Winthrop Ferry Service). To achieve sustainability will
require that we focus on four strategic objectives: a) provide marine operations oversight and staffing of the Ferry
through a coordinated effort within our Harbor Master Department; b)develop a separate "revolving fund” cost-
center under the Harbor Master Department that accounts for ferry revenues and expenditures; c) provide full-court
support for and integration of the ferry service through other town services and departments, and cultivate its use
and promotion; and d) focus the Ferry's branding not so much as a commuter service, but as a vehicle to promote
tourism and one of the means by which Winthrop can be rediscovered in the region as a great place to live, to raise a
family, to access the Harbor Islands, to eat at our emerging restaurants, to shop in our stores and to have fun at our
beaches, and more. in short, the Ferry must be the centerpiece of a tourism strategy for the town, and by which we
rebrand Winthrop as a place to rediscover as a regional recreational resource.

Like any start-up small business venture, the Winthrop Ferry service will require an initial operating capital
investment. To this end, | will be seeking Town Council support in the next few weeks for a Special Revenue
Appropriation of $50,000 from Free Cash to enable the service to achieve start-up in Fiscal 2016, In addition, the
expense of a First Assistant Harbormaster has been added to the Harbor budget.

Our plan is to conduct a 10-week “soft opening” in September through Mid-November. This will enable us to
establish a true measure of service demand and to set revenue and expenditure projections based upon actual use of
the town's new vessel, to tweak the schedule and to measure our operating expenses in real time. Once this data
analysis is completed, | will seek further strategic planning input from the Harbor Advisory Committee, the Chamber
of Commerce, and the Town Council to determine next steps and further planning for the ferry service.

Snow and Ice

When it comes to snow storms, Winthrop is a gold-glove middle weight champ. But what we experienced in a four-
week period this February was nothing short of a super-heavyweight bout with Mother Nature. After two rounds, we
were out-punched, weary and our equipment was on the verge of breakdown, We hustled. support from outside
contractors and even pulled in a team of "snow chasers” from Buffalo New York, who brought with them two 10-
wheeler dumps and three loaders - critical equipment that helped us move the snow so that we could re-establish
and maintain safe passage on all streets throughout the town. In fact, it has been reported that the amount of
record breaking snowfall in the entire Boston region of over 114 inches within a five week period was comparatively
more costly to cities and towns than was the Blizzard of 1978.

In Winthrop, due to the unpredictability of the weather, our snow & ice budget in recent years has improved to a
point where it nearly reflects the amount of funding necessary to manage an annual average snowfall.’ Our
stabilization reserves had to absorb a snow and ice deficit of $288,000, while the town will also carry another
$150,000 over as a snow-and-ice deficit reported on the town's Recapitulation Sheet that essentially pulls that
amount off the top of available FY’16 levy capacity. While the State Legislature has given cities and towns the ability
to amortize these record snow expenses over three fiscal years, | am not recommending that we do this, as |am
uncertain as what future winter seasons may bring, as well as the fact that | prefer to see the town recognize its debts
early, and continue to make fiscal decisions not on a deferred basis.

* average annual snowfall in the Boston region over the past 30 years has been 44” of accumulation. (Boston Globe, March, 2045).
Our snow/ice general cost per inch stands at $3000/inch material and labor. Thus, our average budget expense is roughly between
$130,000 and $140,000 per year. Do to the variability in this budget figure, while we budget to cover half of the expense, the second
haif is paid by expensing it as a deficit on of town’s recap sheet to expense, coming off available tax levy.

What we have learned from the recent storms is the following:

e that we have an exceptional public safety team and DPW crew;

¢ — we havea public that in large measure is both patient and accepting of the tight living conditions in our
community;

@ that we have generous neighbors in both Massport and the MWRA;

« and that we must make some critical capital investments in equipment in order to optimize our
responsiveness to such unforeseeable conditions.

In summary, | believe that you will agree that this budget accomplishes much and satisfies our mission critical
operational goals despite not having significant funding headroom for major capital equipment and/or numerous new
initiatives. | appreciate all the hard work from our departments, our management and our volunteers who make
Winthrop a better place to live and work every day.

oy we —

es M. McKenna, Esq.

FY2016 BUDGET SUMMARY

i
i
'
t
i

Property Taxes
Levy Limit
Prop 2 1/2 %
New Growth
Sub-Total Proprty Tax:
Debt Exclusion
School Building

Total Property Taxes

State Aid
Cherry Sheet (net)

Total State Aid:

Local Estimated Receipts
Local Receipts

Massport

MWRA

Total Local Est. Receipts:

Other Sources of Revenue
Free Cash

Overlay Surplus*

Cemetery Lots

Enterprise Funds Indirect Costs

Total Other Revenue:

Total GF Sources:

24,656,686

24,656,686

1,067,057

25,723,743

9,794,732

9,794,732

3,590,007
900,000
763,103)

5,253,110

200,000:
0
26,522
330,044

556,566

41,328,151

24,760,131
619,003
166,153

25,545,287

835,978

26,381,265

10,162,655

10,162,655

2,659,035
900,000
763,103

4,322,138

0

0
26,522
330,044

356,566

41,222,624

25,558,274
638,957!
150,000

26;347,231

3,029,590

29,376,821

10,486,248

10,486,248

\

2,936,909
900,000)
763,103

4,600,012)

Q|

fy)
26,522
282,121

308,643

44,771,724

Operating Budget
General Government
Public Safety

DPW

Human Services
Culture

Education

INE VocTech & Essex Agric.
Debt Service

Employee Benefits
Retirement

Shared Expenses
Operating Budget Total

Cherry Sheet & Overlay Offsets

OPEB Trust

Capital Expenditures

Various Capital Purchases

To be raised on Recap

Other Expenditures Total

Total GF Expenditures

2,184,853 2,538,851 2,609,126}
5,439,722 5,515,289 5,735,849
2,365,769) 2,355,717 2,571,720
307,722 307,736, 372,563
466,668 480,871 498,304}
16,446,457) 16,950,000 17,416,000
746,228; 855,259 934,279
1,249,507, 1,010,328 3,085,840
§,960,855: 6,425,966 6,834,000}
2,591,384 2,685,759 2,741,050)
751,844 796,210 810,755)
38,511,009 39,921,986 43,609,485
834,813 880,978 894,589
50,000 50,000

515,729 222,500 67,650
430,030 150,000 150,000
1,480,572 1,303,478 1,162,239
39,991,581 41,225,464 44,771,724

Sewer

Water

Harbor

Rink

Park & Recreation

Total Enterprise Funds:

4,857,000 4,627,322 4,704,061
2,941,635 2,856,182 3,290,532
333,388 328,600 360,157
272,572| 272,421 290,196)
351,213 338,955 360,000
8,755,808 8,423,480 9,004,946

Sewer
Water
Harbor

Rink

Park & Recreation

Total Enterprise Funds:

4,417,777 4,597,323 47

2,698,832 2,856,182! 3,290,532
305,682 328,600 360,157]
261,043) 272,421 290,196)
351,137) 338,955 360,000}

8,034,471 8,393,480 9,004,947

“Plan to use Overlay surpius to fund Assessor's 9-year property assessments during FY16

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JINOS YAMOIS) PNUDAYVY

S9Sf) YIMOID aNUdADY

0111051 511100 Personnel 36,200 35,801 35,801 35,801 0.00%
Sub-Total 36,200 35,801 35,801 35,801 0.00%
0111052 542005 Supplies & Equipment 5,810 4,236 6,000 6,000 41.64%
0111052 544351 Contract Services - Internal Auditing 25,825 36,000 30,000 30,000 -14.29%
0111052 5676100 Reserve 149,627 150,000 150,000 150,000 0.00%
Sub-Total 181,261 189,236 186,000 186,000 1.71%
Total Town Council'Expenses': 2h! 297 j4641 Q25 0387. 852. 224 B01:
‘Town'Manager Submitted »
: bes “FY2016 —
0111251 511100 Personnel . 200,447 200,629 266,031 254,073 26.64%
0111251 513250 Auto 3,000 3,000 -100.00%
Sub-Total 203,447 203,629 256,031 254,073 24.77%
0111252 511109 Salary Reserve 227,000 140,000 140,000
0111252 521600 Utilities 600 800 600 600 -25.00%
0111252 542005 Supplies & Equipment 7,648 9,000 8,000 8,000 11.11%
0111252 544350 Contract Services 41,916 40,000 45,000 45,000 12.50%
0111252 576050 Conference/Training - 9,674 13,500 12,000 12,000 -11.11%
Sub-Total §9,839 290,300 205,600 205,600 -29.18%
Total:-Town: Manager. Budget £493,929. ‘461,631 250 459,673) 6.94%

(Human Resources: ” Submitted’
in beg ihisetes EY2016
0115351 511100 Personnel 21,795 35,000 34,680 34,680 0.91%
Sub-Total 21,795 35,000 34,680 34,680 -0.91%
0115352 542005 Supplies & Equipment 1,696 5,000 4,000 1,812 0.00%
0115352 576050 Conference/Training 241 1,000 1,500 1,000 0.00%
Sub-Total 1,937 6,000 5,500 2,812 0.00%
Ee 240,180- 1492,
“Submitted Recommenc

=¥2016_FY201

0113151 511100 Personnel 26,476 47,050 65,000 65,000 38.15%
Sub-Total 26,476 47,050 65,000 65,000 38.15%

0113152 521600 Utilities 1?) 0 0 0 0.00%
0113152 542005 Supplies & Equipment 0 Qo 0 0 0.00%
0113152 576050 Conference/Training 0 0 0) 0 0.00%
Sub-Total 0 0) 0 0 0.00%

"Total Grants Budget 65,000... 65,000 38.15%

Accountin

0113551

0113552
0113552
0113552
0113552
0113552

511100 Personnel 283,974 288,000 299,520 299,520 4.00%
Sub-Total 283,974 288,000 299,520 299,520 0.00%

521600 Utilities 625 625 625 0.00%
530200 Audit 44,023 45,000 49,000 49,000 8.89%
542005 Supplies & Equipment 3,351 2,900 2,900 2,900 0.00%
544350 Contract Services 39,320 39,898 39,898. 37,913 -4.98%
576050 Conference/Training 4,141 7,000 5,000 5,000 -28.57%
Sub-Total 90,835 95,423 97,423 95,438 0.00%

‘Fotal Accounting Budget 383,423: 396,943... 3,394,958, 3.01%

Recommended

0114151

0114152
0114152
0114152
0114152

511100 Personnel

521600 Utilities

FY204¢
114,826 116,000 155,000 154,102 32.85%
Sub-Total 114,826 116,000 155,000 154,102 0.00%
510 0 0 -100.00%
542005 Supplies & Equipment 2,945 7,455 3,000 3,000 -59.76%
544350 Contract Services 22,094 40,000 20,000 20,000 -50.00%
576050 Conference/Training 504 1,000 1,500 1,500 50.00%
Sub-Total 25,543 48,965 24,500 24,500 -49.96%
7 464,966. 179,600 478,602 8.27%

Treasurer/Collector/Procurement : “Noted . Submitted :

ISECRRES Gs Uae 3 “FY2015 FY2016
0114551 511100 Personnel 275,097 280,808 293,897 293,897 4.66%
Sub-Total 275,097 280,808 293,897 293,897 0.00%
0114552 521600 Utilities 871 880 4,200 1,200 36.36%
0114552 542005 Supplies & Equipment 30,240 37,624 37,500 35,726 -5.04%
0114552 544350 Contract Services 15,486 20,000 20,000 20,000 0.00%
0114552 576050 Conference/Training 2,654 2,200 2,200 2,200 0.00%
0114552 576100 Cherry Sheet Assessments 1 1 1 1 0.00%
Sub-Total 49,251 60,705 60,901 59,127 -2.60%
Total Treasurer/CollectoriProcureme.__ 324)348 25353,024) 3.37%

Experided:

0115151

0115152
0116152
0115152
0115152

£Y2014

511100 Personnel 197,051

Sub-Total 197,051 0 0 0 0.00%
521600 Utilities
542005 Supplies & Equipment
544350 Contract Services 95,000 95,000 95,000 0.00%
576050 Conference/Training

Sub-Total 0 95,000 95,000 95,000 0.00%

Total Town Attorney Budget | 197,051, “95,000. 95,000 _ 95,000) 0.00%

L

MIS: -: Expended commended Change’
ae FY2014 FY2016.--2015-vs 2016.
0115551 511100 Personnel 51,708 50,755 92,727 92,727 82.70%
Sub-Total 61,708 50,755 92,727 92,727 0.00%
0115552 542005 Supplies & Equipment 12,668 12,663 12,663 14,615 -8.28%
0115552 544350 Contract Services 81,157 87,055 101,145 101,145 16.19%
0115552 576050 Conference/Training 3,500 3,000 3,000 -14.29%
Sub-Total 93,825 103,218 116,808 115,760 0.00%
Total MIS Budget 77 7209,535 208,487) 0.00%
Town Clerk - Submitted. Recomm hai
t pgs _FY2016 :.-FY2016
0116151 511100 Personnel 166,990 164,000 164,000 169,438 3.32%
0116151 512005 Electional Personnel 9,359 20,000 20,500 20,500 2.50%
Sub-Total 176,349 184,000 184,500 189,938 0.00%
0116152 521600 Utilities
0116152 542005 Supplies & Equipment 19,667 18,300 18,300 18,300 0.00%
0116152 544350 Contract Services 11,560 18,000 18,000 18,000 0.00%
0116152 576050 Conference/Training 205 300 300 300 0.00%
Sub-Total 31,432 36,600 36,600 36,600 0.00%
Total Town Clerk Budget Toa 207,782. 220,000... 221,100. 226,638. 2.69%

Conservation Comm

0117151

511100 Personnel 0 5,500 5,500 5,500
Sub-Total 0 5,500 5,500 5,500
Total Conservation Commission _ 6,600

0148252

rt Hazard:Committee : ‘Recommended ©. ¢
: = FY¥2016-°°) 2016 vs,
544350 Contract Services 171 4,000 4,000 2,000 ~50.00%
Sub-Total 171 4,000 4,000 2,000 -50.00%
‘Hazard Comniilttes 4,000 * 4,000. =! 2,000) -50.00%

0117551

0117552
0117552
0117552

511100 Personnel 2,500 2,500 2,500 0.00%
Sub-Total 0 2,500 2,500 2,500 0.00%

542005 Supplies & Equipment ie) 300 300 300 0.00%
544350 Contract Services 90 4,000 1,000 750 -25.00%
576050 Conference/Training 1,850 1,500 750 -59.46%
Sub-Total 90 3,150 2,800 1,800 -42.86%

‘Total:Planning Board Budget =: : “90 8,300: 4,300: -23.89%

Appeals Board =

Submitted: Recommended, °

= FY2046- FY2016.

0124251 511100 Personnel 5,048 5,000 5,000 5,000 0.00%

Sub-Total 5,048 5,000 5,000 5,000 0.00%

0124252 542005 Supplies & Equipment 298 502 500. 500 -0.40%

0124252 544350 Contract Services 1,566 1,000 1,000 1,000 0.00%
0124252 576050 Conference/Training

Sub-Total 1,863 1,500 0.13%

Total Appeals Board Budget?) 0303... "6,942. = 6,500. -0.03%

0124151 511100 Personnel 152,059 299,627 286,340 286,340 4.43%

Sub-Total 152,059 299,627 286,340 286,340 0.00%
0124152 521600 Utilities 1,714 1,182 2,500 2,500 111.51%
0124152 542005 Supplies & Equipment 2,385 4,000 6,000 4,445 11.13%
0124152 544350 Contract Services 5,948 12,000 12,000 12,000 0.00%
0124152 576050 Conference/Training 729 1,400 2,500 2,500 78.57%

Clothing Allowance 1,575 1,575
Sub-Total 10,776 18,582 24,575 23,020 23.88%

318,209

= 7309;360' -2.78%

Board of Health Recommended‘ Chai
AEROS EE CRED F¥2016) <2. 2018 v
0151051 511100 Personnel 75,211 28,000 36,596 36,596 30.70%
Sub-Total 75,211 28,000 36,596 36,596 30.70%
0151052 521600 Utilities 1,000 1,500 1,000
0151052 542005 Supplies & Equipment 2,762 3,000 5,500 2,795 6.83%
0151052 544350 Contract Services 14,024 0 0 0
0151052 576050 Conference/Training 2,002 500 500 500 0.00%
Sub-Total 18,788 4,500 7,500 4,295 4.56%
Total Board ‘of Health 999 544,096 5 40,891 25.82%
2,184,853 2,538,851 2,621,799 2,609,126 2.77%

"Submitted:

-FY2016
16,446,457 16,950,000 17,979,378 17,416,000 2.75%
Total: School Budget = 6,446,457. 217,979,378 17,476; 2.75%

16,950,000: :

nded

0132052 532500 746,228 747,349

871,411 871,411 16.60%

‘Total NE Vocation Budget! 746,228.01 FAT 349

Salt... eral 16.60%

1

» Change."
= :2015 vs 2016

Essex North Shore

A eyaon -Fy201s = FY2016 ——.._ FY20%6

0132152 532501 0 107,910 62,868 62,868
Total NE Vocation Budget 907,910 2): 62,868 62,868
17,805,259 18,913,657 18,350,279 3.06%

0121051 511100 Personnel 2,085,880 2,088,936 2,127,111 2,127,111 1.83%
0121051 513100 Overtime 333,346 275,000 323,758 283,250 3.00%
0121051 514500 Holiday 80,219 88,252 89,650 89,650 1.58%
0121051 514700 Quinn Bill - Education Incentive 208,450 226,344 236,808 236,808 4.62%

Sub-Total 2,707,895 2,678,532 2,777,327 2,736,819 2.18%
0121052 521600 Utilities 59,107 49,524 60,000 60,000 21.15%
0121052 542005 Supplies & Equipment 25,510 27,000 27,000 27,000 0.00%
0121052 544350 Contract Services 70,583 69,200 69,200 69,200 0.00%
0121052 576050 Conference/Training 16,686 17,000 27,000 27,000 58.82%

Sub-Total 171,886 162,724 183,200 183,200 12.58%

Total'Police Budget

879,784.) : 2,841,266: °. §/2,960,527 2. 2,920,019) 2.77%

Fire: - Submitted : “Recommended Chai
: FY2016 FY2016: «52045:

0122051 511100 Personnel 1,909,992 1,999,621 2,189,956 2,142,771 7.16%
0122051 511103 Sick Time 9,400 14,200 14,200 14,200 0.00%
0122051 513100 Overtime 294,323 236,900 259,406 235,000 -0.80%
0122051 514500 Holiday 91,050 99,045 96,872 96,872 2.19%

Sub-Total 2,304,766 2,349,766 2,560,434 2,488,843 5.92%
0122052 521600 Utilities 62,588 66,707 66,707 66,707 0,00%
0122052 542005 Supplies & Equipment 58,015 57,680 57,680 57,680 0.00%
0122052 544350 Contract Services 31,049 35,707 35,707 35,707 0.00%
0122052 576050 Conference/Training 4,480 18,365 15,365 18,365 0.00%

Sub-Total 146,132 175,459 475,459 175,459 0.00%

-2)480,897

626226. 2,786,803 2,604,302) 5.51%

0129151 511100 Personnel 0 0 0
Sub-Total 0 ie) 0 i) 0.00%
0129152 521600 Utilities . 12,349 14,005 14,005 13,000 -7.18%
0129152 542005 Supplies & Equipment 2,649 4,112 4,112 4,019 -2.26%
0129152 544350 Contract Services 1,775 1,819 1,819 1,500 -17.54%
0129152 . 576050 Conference/Training 763 800 e} -100.00%
Sub-Total 16,773 20,699 20,736 18,519 0.00%

Total: Emergency Management Buda: SAB TTB

18,519: -10.53%

‘Animal:Control "- Expended Voted:
“FY2014 FY2016 |.

0129251 511100 Personnel 42,089 42,885 44,623 44,623 4.05%
Sub-Total 42,089 42,885 44,623 44,623 4.05%
0129252 521600 Utilities 825 2,000 2,000 1,258 -37.10%
0129252 542005 Supplies & Equipment 1,369 1,700 1,700 1,400 -17.65%
0129252 544350 Contract Services 358 1,030 1,030 700 -32.04%

0129252 576050 Conference/Training 0 200 200 200
Sub-Total 2,552 4,930 4,930 3,558 -27.83%
‘Total. Animal Control Budget. 87,818 49,553 48/181: 0.77%

nforcement/Hearing Officer Submitted”... Recommended:

Re: Tear FY2018° FY2016

0129351 511100 Personne! 12,000 16,000 16,320 16,320 2,00%
0129351 511101 Parking Enforcement 27,755 42,314 31,874 14.84%
Sub-Total 12,000 43,755 58,634 48,194 10.15%

0129352 521600 Utilities 840 840 840
0129352 542005 Supplies & Equipment 7,904 7,905 11,000 8,000 1.20%
0129352 544350 Contract Services 27,517 27,544 27,544 27,544 0.00%
0129352 576050 Conference/Training 210 250 250 250 0.00%
Sub-Total 36,539 39,634 36,634 0.26%
‘Total Municipal Hearing Officer:Budget :.) "05: 180,294 = 98,268 “84,828 5.65%

——=—

5,439,722 5,515,289 5,864,977 5,735,849 4.00%

Ihway: Division’. ‘Expended Submitted. -; Recommended od
ee te oFY¥2014 FY2016° : 016:
0142054 511100 Personnel 430,066 455,063 491,187 487,187 - 7.06%
0142051 512110 Traffic Siginal Labor 6,500 6,500 6,500 6,500 0.00%
0142051 513100 Overtime 22,845 25,000 29,000 29,000 16.00%
Sub-Total 459,412 486,563 §26,687 522,687 7A2%
0142052 521600 Utilities 25,457 34,942 36,689 36,689 5.00%
0142052 529200 Trash Pick Up 991,788 1,106,294 4,131,186 1,131,186 2.25%
0142052 542005 Supplies & Equipment 148,513 90,098 110,000 105,231 16.80%
0142052 542006 Supplies & Equipment: Parks/Playgroul 83,978 5,000 5,000 5,000
0142052 544350 Contract Services 3,100 84,700 94,700 94,700. 11.81%
0142052 576050 Conference/Training 947 3,100 3,500 3,500 12.90%
Sub-Total 41,253,782 1,324,134 1,381,075 1,376,306 3.94%
229,718,194. oo 1,810,697 4,907,762 1,898,993, 4.88%

6

and:lce:= Voted Submitted =: Recommended
SEELE FY¥2015 —FY2016 |=
0142351 512120 Snow/ice 59,693 0 0 0
0142352 526800 Snow/ Ice Materials 167,467 90,000 110,000 110,000 22.22%
Total Snow and Ice Budget | 227,160 190,000 =. | 110,000 22.22%

‘Bullding Maintenance

“Submited. Recommended

FY2016 -__ F¥2o4¢ 2015 vs‘:

0119251 511100 Personnel 144,580 167,944 219,712 219,712 30.82%
0119251 513100 Overtime 1,793 1,800 3,600 3,600 100.00%
Sub-Total 146,373 169,744 223,312 223,312 31.56%
0119252 521600 Utilities: Electric Town Hall ONLY 13,033 17,937 21,900 21,900 22,09%
0119252 542005 Supplies & Equipment 18,244 19,000 29,000 27,374 44.07%
0119252 544350 Contract Services 43,488 41,000 51,000 51,000 24.39%

0119252 576050 Conference/Training
Sub-Total 74,765 77,937 101,900 100,274 28.66%
Total: Property’ Maintenance Budget 247,681... 326,212 323)586 30.65%

Cemetery Division “Voter “Submitted |
! : EY2016
0149151 511100 Personnel 168,324 170,512 196,093 196,093 15.00%
0149151 513100 Overtime 19,042 19,000 19,000 = ~~ "19,000 0.00%
Sub-Total 187,366 189,512 215,093 215,093 13.50%
0149152 521600 Utilities

0149152 542005 Supplies & Equipment 8,400 8,977 12,600 12,600 40.36%
0149152 544350 Contract Services 7,597 7,600 11,400 10,198 34.18%
0149152 576050 Conference/Training 915 1,250 1,250 1,250 0,00%
Sub-Total 16,912 17,827 25,250 24,048 34.90%
Total: Cemtery Budget 512075339 240,343 239,141. 15.34%
2,365,769 2,355,717 2,583,317 2,571,720 9.17%

t Recor

JFY2016 ;
0154151 511100 Personnel 114,256 144,807 150,657 149,586 3.30%
Sub-Total 114,256 144,807 150,657 149,586 3.30%
0154152 521600 Utilities 20,223 19,007 19,007 19,007 0.00%
0154152 530120 Home Care Donation 1,500 1,500 1,500 0.00%
0154152 539200 Elder Lunch Program 29,167 35,000 35,000 35,000 0.00%
0154152 642005 Supplies & Equipment 3,459 3,567 3,567 3,567 0.00%
0154152 544350 Contract Services 2,561 2,829 4,500 4,500 59.07%
Sub-Total 55,409 67,903 63,574 63,574 2.70%
‘Total: Council On-Aging Budget: EE 469,666.20 206,710.02 244,234 =. 213,160. 3.12%

7

Veterans Agent < Expended -=Voted::--- Submitted: Recommend

= =RY2014-- .FY2018 “FY2016 = FY2016.
0154351 511100 Personne! 35,009 35,526 55,000 37,686 6.08%
Sub-Total 35,009 35,526 55,000 37,686 6.08%

0154352 521600 Utilities 600 600

0164352 542005 Supplies & Equipment 754 500 2,500 2,500 400.00%
0154352 544350 Contract Services 99,976 64,000 155,000 116,216 81.59%
0154352 576050 Conference/Training 2,318 1,000 2,400 2,400 140.00%
Sub-Total 103,048 65,500 160,500 121,716 85.83%
Total Veterans Agent Budget 1380! 901,026. 215,500 159,402, 57.78%

Library & Museum
0161051 511100
0161052 521600
0161052 542005
0161052 544350
0161052 576050
0161052 586005

Personnel

Utilities

Supplies & Equipment
Contract Services
Conference/Training
Noble Contract System

307,722

307,736

429,731

372,563

21.07%

Total Library Budget’

Expended Voted — Submitted Recommended Change
FYZ014 20 FY2018- FY2016 FY2016 v8:2016:
297,173 318,527 328,911 329,056 3.31%
Sub-Total 297,173 318,527 328,911 329,056 3.31%
26,115 25,504 25,504 25,504 0.00%
90,136 81,050 90,136 90,136 11.21%
3,777 3,800 3,777 3,777 0.61%
1,636 2,500 2,000 2,000 -20.00%
47,831 49,490 47,831 47,831 3.35%
Sub-Total 169,494 162,344 169,248 169,248 4.25%
£466,668 480,874 498,159 498,304: 3.63%
466,668 480,871 498,159 498,304 3.63%

= FY2016: ©

‘Submitted

Recommended :

EY2016:-- 20

0171052
0171052
0171052
0171052
0171052

591120
591140
591140
591140
591155

Garage Bond Principal . 110,000 110,000 0 0 -100.00%
Cummings School Principal 225,000 235,000 258,000 258,000 9.79%
Fort Banks Schoo! Principal 375,000 385,000 400,000 400,000 3.90%
New High School Principal 0 1) 498,000 498,000

Cemetery Bond Prinicipal 50,000 50,000 50,000 50,000 0.00%
Total Principal Deb 780,000: -:1,206,000 1206,000; 54.62%

0171152
0171152
0171152
0171152
0171152

591120
591540
591540
591540
591155

Garage Bond Interest 43,200 6,600 0 0
Cummings Schoo! Interest 144,797 135;797 87,811 87,811
Fort Banks School Interest 88,731 80,181 70,850 70,850
New High Schoo! Interest 233,529 1,714,929 1,714,929
Cemetery Bond Interest 9,250 7,750 6,250 6,250

489,507: 230,328: - 4,879,840. 11,879,840.

1,249,507 1,010,328 3,085,840 3,085,840

gv

-100.00%

-19.35%

716.16%

205.43%

0191051
0191051
0191051
0191051
0191051
0191051
0191051

517100
517200
517510
517520
517530
517910
517920

Workers Compensation 113,823 150,515 153,625 153,525
Unemployment 17,113 105,712 105,712 105,712
Group INS-Town/Retiree/RMT 2,752,889 3,212,769 3,436,056 3,436,056
Group Ins-School 2,730,895 2,581,240 2,760,636 2,760,636
Police/Fire Medical 18,594 30,000 30,000 30,000
Medicare-Town 117,112 416,994 119,334 119,334
Medicare-School 210,429 228,736 228,736 228,736

5,960,855 6,425,966 6,834,000 6,834,000

0191151 517700 Pension Appropiation 2,591,384 2,685,759 2,741,050 2,741,050 2.06%
2,591,384 2,685,759 2,741,050 2,741,050 2.06%
Submitted): :
FY2016:
0142552 521104 Street Lights (Contract, Utility Cost, Up 176,273 170,000 170,000 170,000 0.00%
0142552 621110 Gasoline/Diesel 180,219 179,417 179,417 179,417 0.00%
0142552 521166 General Insurance 336,888 381,793 391,338 391,338 2.50%
0142552 521300 Heat 14,265 25,000 : 30,000 30,000 20.00%
0142552 530015 Telephone 44,198 40,000 40,000 40,000 0.00%
1.83%
NN 520000 sor sae —oseeas Tome s8ox
tal Improvement Plan’ Submitted: . Recommended
Bc Aa us Ss (2044 : “FY 2016:

Capital Improvement Budget

515,729

222,500

200,000

67,650

515,729

222,500

200,000

67,650

-69.60%

-69.60%

Revenue

Property Taxes

PY Levy Limit per RE(
Prop 2 1/2 %

New Growth

Levy Limit per RECAF
Debt Exclusion
School Building

Max Allowable Levy per RECAP

State Aid

Cherry Sheet Revenue

Cherry Sheet Offsets
Net State Aid:

Local Estimated Receipts
Local Receipts

Massport Moved to Est. Receipts for FY2014
MWRA Moved to Est. Receipts for FY2014

Total Local Estimated Receipts:

Other Sources of Revenue
Free Cash

Overlay Surplus

Cemetery Lots

Enterprise Funds Indirect Costs Appropriated in.GF
Sale of Land/Property Fund (capital expenditures)

Total Other Sources of Revenue:

Total General Fund Sources of Revenue:

Expenditures

Town Council

Town Manager

Grants Office

Human Resources

Town Accountant

Board of Assessors
Treasurer/Collector

Town Counsel

MIS Department

Town Clerk

Airport Hazard Committee
Conservation Commission
Planning Board
Inspectional Services
Board of Health

Appeals Board

Benefits
Employee Benefits
Retirement

Shared Expenses

Debt
Debt Service

Capital Improvement
Capital Budget

24,656,686 24,760,131 25,558,274 25,558,274
619,003 638,957 638,957

166,153 420,000 150,000

24,656,686 26,545,287 26,317,231 26,347,231
1,067,057 835,978 3,029,590 3,029,590
25,723,743 26,381,265 29,346,821 29,376,821
9,991,695 10,364,086 10,527,494 10,573,143
-196,963 -201,431 -86,895 -86,895
9,794,732 70,162,655 10,440,599 10,486,248
3,590,007 2,659,036 2,936,909 2,936,909
900,000 900,000 900,000 900,000
763,103 763,103 763,103 763,103
5,253,110 4,322,138 4,600,012 4,600,012
200,000 0 0 0
26,522 26,522 26,522 26,522
330,044 330,044 282,121 282,121
656,666 356,566 308,643 308,643
41,328,161 41,222,624 44,696,075 44,771,724

263,286
26,476
23,733

374,809

140,369

324,348

197,051

145,533

207,782

171
0
90

162,834

93,999
6,012

5,960,855
2,591,384
751,844

1,249,507

515,729

ID

493,929
47,050
41,000

383,423

164,965

341,513
95,000

153,973

220,600

4,000
5,500
5,650

318,209

32,500
6,502

6,425,966
2,685,759
796,210

1,010,328

222,500

461,631
65,000
40,180

396,943

179,500

354,798
95,000

209,535

221,100

4,000
5,500
5,300

310,915

44,096
6,500

6,834,000
2,741,050
810,755

3,085,840

200,000

180
459,673
65,000
37,492
394,958
178,602
353,024
95,000
208,487
226,538
2,000
5,500
4,300
309,360
40,891
6,500

6,834,000
2,741,050
810,755

3,085,840

67,650

3.22%
3.22%
-9.72%
3.14%
262.40%

11.35%

2.02%

3.18%

10.45%
0.00%
0.00%

6.43%

0.00%
-14.52%

-13.44%

8.61%

-1.
6.94%
38.15%
8.56%
3.01%
8.27%
3.37%
0.00%
35.40%
2.69%
-50.00%

-23.89%
-2.78%
25.82%
-0.03%

6.35%
2.06%
1.83%

205.43%

-69.60%

Public Education

School Department 16,446,457 16,950,000 17,979,378 17,416,000 2.75%

N.E. Vocational School 746,228 747,349 871,411 871,411 16.60%

Essex County Agricultural School 0 407,910 62,868 62,868 100.00%

Public Safety

Police 2,879,781 2,841,256 2,960,527 2,920,019 2.77%

Fire 2,450,897 2,525,225 2,735,893 2,664,302 5.51%

Emergency Managem 16,773 20,699 20,736 18,519 -10.53%

Animal Control 44,641 47,815 49,553 48,181 0.77%

Municipal Hearing . 47,630 80,294 98,268 84,828 5.65%
: Public Works

DPW (Highway) 1,713,194 1,810,697 4,907,762 1,898,993 4.88%

Snow and Ice 227,160 90,000 110,000 110,000

DPW (Cemetery) 204,278 207,339 240,343 239,141 15.34%

DPW (Property Maintenance) 221,138 247,681 325,212 323,586 30.65%

Culture ,

Library 466,668 480,871 498,159 498,304 3.63%

Human Services

Veterans Agent 138,057 101,026 215,500 159,402 57.78%

Council on Aging 169,665 206,710 214,231 213,160 3.12%

Total General Fund Expenditures/Approptiations 39,026,738 40,144,486 44,583,284 43,677,135 8.80%

Submitted Recommended

Ce FY2016 2 oo FY2016. =
Other Amounts Raised
Estimated deficits to be raised (Snow & 130,030 147,160 150,000 450,000 1.93%
OPEB Trust 0 60,000 50,000 50,000
Cherry Assessments 636,101 612,520 648,737 694,589 13.40%
Overlay 198,712 268,458 200,000 200,000 -25.50%
Total General Fund Uses : 39,991,581 41,222,624 45,632,021 44,771,724 8.61%
‘Surplus/Deficit - “4,396,670 936,946 0

if

User Charges : 4,856,256 4,606,322 4,606,322 4,606,322 0.00%
Other Sources (Sewer Retained Earnings) 77,739 77,739
Interest Income 20,000 20,000 0.00%
Investment Income 744 1,000°
Total Revenue 4,857,000 4,627,322 4,684,061 4,704,061 1.63%
Expended Submitted
FY. 20° 016.
Personnel
90151 511000 Personnel 429,073 458,064 486,012 486,012 5.75%
90151 513000 Overtime 44,654 44,000 44,000 44,000 0.00%
MIIA Insurances 24,115 24,115 30,223 30,223 20.21%
90151 517500 Group Insurance 92,885 93,814 122,351 122,351 23.32%
90151 517700 Retirement 88,857 91,523 102,886 102,886 11.04%
SUB-TOTAL 679,584 711,516 785,472 785,472 0.00%
Expenses
90152 521600 Utilities 52,302 54,170 54,170 54,170 0.00%
90152 542005 Supplies & Equipment 121,183 118,835 118,835 118,835 0.00%
90152 544350 Contract Services 89,696 86,072 86,072 86,072 0.00%
90152-544352 NPDES Contract Services 24,950 25,000 35,000 35,000 28.57%
90152 576050 Conference/Training 4,155 4,200 4,500 4,500 6.67%
90152 563500 MWRA Assessment 3,161,934 3,223,057 3,319,749 3,300,000 2.33%
90152 591500 General Fund Transfer 174,047 174,047 148,736 148,736 17.02%
90152 576100 Reserve 42,500 42,500 42,500 0.00%
90152 586200 Debt 101,926 101,926 72,776 72,776 -40.05%
SUB-TOTAL 3,730,193 3,829,807 3,882,338 3,862,589 0.85%
TOTAL OPERATING COSTS: 4,409,777 4,541 323 4,667,810 4,648,061 2.30%
Sewer Capital Costs
Sewer Vac Truck 48,000 48,000 48,000
Dump Truck/Pick-up 8,000 8,000 8,000 8,000
Total Capital Expenditures: 8,000 56,000 56,000 56,000
OVERALL TOTAL SEWER: 4,417,777 4,597,323 4,723,810 4,704,061 2.27%
Estimated Revenue over Expenses 439,223 29,999 (39,749) (0)

/Z

_ Char
2015 vs 2016 -|

User Charges 2,941,143 2,840,682 2,840,682 3,055,288 7.02%
Other Sources (Water Retained Earnings) 205,244
Interest Income 15,000 30,000 50.00%
Investment Income 492 500

Total 2,941,635 2,856,182 2,840,682 3,290,532 13.20%

Personnel
90251 511000 Personnel 360,230 389,365 417,571 417,571 6.75%
90251 513000 Overtime 41,109 43,651 46,000 46,000 5.11%
MIAA Insurance : 11,032 20,661 33,632 33,632 38.57%
90251 517300 D.E.P. 3,888 6,250 6,250 6,250 0.00%
90251 517500 Group & General Ins 64,568 + 65,214 86,176 86,176 24.33%
90251 517700 Retirement 96,551 ~ 95,551 89,668 89,668 6.56%
SUB-TOTAL 576,378 620,692 679,297 679,297 8.63%
Expenses
90252 521600 Utilities 22,599 31,778 31,778 31,778 0.00%
90252 542005 Supplies & Equipment 112,847 108,008 118,808 118,808 9.09%
90252 544350 Contract Services 139,306 136,850 136,850 136,850 0.00%
90252 576050 Conference/Training 4,000 4,000 4,000 4,000 0.00%
90252 563500 MWRA Assessment 1,429,691 1,454,744 1,498,386 1,629,550 10.73%
90252 576100 Reserve 40,000 40,000 40,000 0.00%
90252 581500 Debt Service 277,760 305,260 533,960 533,960 42.83%
90252 591500 General Fund Transfer 136,250 136,250 97,689 97,689 -39.47%
SUB-TOTAL 2,122,453. 2,216,890 2,461,471 2,592,635 14.49%
TOTAL OPERATING COSTS: 2,698,832 2,837,582 3,140,768 3,271 932 13.28%
Capital Items
Water Backhoe 18,600 18,600 18,600
OVERALL TOTAL WATER COSTS: 2,698,832 2,856,182 3,159,368 3,290,532 13.20%
Estimated Revenue over Expenses 242,803 (a) (378,686) (0)
Meter Upgrade Activity
Funding
Meter Upgrade Fees 150,000
Appropriation
Radio Read Meters Project 150,000

/3

/ ; tted-.-Recom
O15: 2. FY. 2016... FY-2016

User Charges 159,428 160,000 160,000 160,000 0.00%
Excise Tax 51,814 52,000 52,000 52,000 0.00%
Summer Slip Rental 84,469 90,000 85,000 85,000 -5.88%
Winter Slip Rental 9,579 7,000 9,580 9,580 26.93%
Ramp Fees 7,705 5,000 7,700 7,700 35.06%
Hauler 400 1,500 1,000 1,000 -50.00%
Dingy 10,116 10,000 10,000 10,000 0.00%
Other 9,877 3,100 9,877 9,877 68.61%
Other Sources (Harbor Retained Earnings) 25,000

Total 333,388 328,600 335,157 360,157 8.76%

ied <: Recommended ‘:: Change: |
PY 2016°: 2016 vs 2016 |

Marbor:Expenses (752) =.

Personnel
7525-511000 Personnel 100,982 123,120 130,500 155,500 20.82%
7525-511105 Admin 11,543 8,033 0 i¢)
7525-511300 Maintenance Technician 5,352 8,774 8,949 9,128
MIAA Insurance 24,342 27,800 12,000 12,000 -131.67%
SUB-TOTAL 142,219 167,727 151,449 176,628 5.04%
Expenses
7525-521600 Utilities 22,830 20,000 20,000 20,000 0.00%
7525-521603 Utilities: Water Usage 2,660 9,000 9,000 9,000 0.00%
7525-542005 Supplies & Equipment 15,362 13,503 15,000 15,000 9.98%
7525-544350 Contract Services 20,253 25,000 25,000 25,000 0.00%
7525-580376 ATS/Camera System 7,992 0 1,300 1,300 400.00%
7525-576100 Reserve 8,019 28,000 18,077 55.64%
7525-576060 Conference/Training . 2,500 2,500 2,500 0.00%
7525-580200 Debt Payment Pier 45,000 50,000 50,000 50,000 0.00%
7525-578800 Interest Payment Pier 14,455 13,104 11,605 11,605 -12.92%
7525-596000 Transfer Out 34,910 19,747 19,747 19,747 0.00%
Indirect Cost Allocation 11,300
SUB-TOTAL 163,463 160,873 182,152 183,529 12.34%
Total 305,682 328,600 333,601 360,157 8.76%
Estimated Revenue over Expenses 27,706 0 1,556 (0)

14

-Change.

2016 vs 2016 |
Outside Rentals 255,527 248,276 21,571 21,571 -1050.97%
Advertising 13,207 10,000 10,000 10,000 0.00%
miscellaneous 3,838 2,945 5,000 5,000 “41.10%
Skate Shop 0 0
Snack Bar 2,625 2,625
Youth Hockey 105,000 100,000
Skating Assoc . 13,000 13,000
Public Schoo! 34,000 34,000
League 14,000 14,000
PickUp League 100,000 90,000
Supplemental Budget: 11,200
Total 272,572 272,421 305,196 290,196 6.13%

Recommended Change. ;
&') FY 2016. 2015 vs 2016.

Personnel
6725-511000 Personnel 82,805 93,525 104,000 104,000 10.07%
6725-513100 OT 269 2,656 2,656 2,000 -32.80%
SUB-TOTAL 83,073 96,181 106,656 106,000 9.26%
Expenses
6725-521600 Utilities 72,499 56,850 77,500 75,000 24.20%
6725-542005 Supplies & Equipment 17,235 27,500 15,000 15,000 -83.33%
6725-544350 Contract Services 27,996 13,000 25,500 20,000 35.00%
6725-576050 Conference/Training 0 io) 0
6725-580200 Debt Principal 45,000 45,000 50,000 50,000 10.00%
6725-591500 Debt Interest 15,240 13,890 12,540 12,540 -10.77%
6725-576100 Reserve 20,000 18,000 3,013 -663.79%
Indirect Cost Allocation 8,643
SUB-TOTAL 177,970 176,240 198,540 184,196 4.32%
Total 261,043° 272,421 305,196 290,196 6.13%
Estimated Revenue over Expenses 11,529 0 0 0

iS

User Charges 336,213 338,955 413,838 360,000 5.85%
Transfers from Recreation FB 15,000

Total 351,213 338,955 413,838 360,000 5.85%

Recommended ©): Change: |

Recreation ‘Expo! (674)

FY 2016: 2015 vs 20°

Personnel

6715- 511000 Personnel

6715- 511001 Salary Summer Program
6715- 511002 After School Program
6715- 511003 Class Instructors

SUB-TOTAL

Expenses
6715- 521600 Utilities

6715- 542005 Supplies & Equipment
6715-520000 Purchased Services
6715 576050 Conference/Training
Indirect Cost Allocation
SUB-TOTAL

Total

Estimated Revenue over Expenses

147,999 148,000 150,263 150,247 1.50%

105,295 55,755 59,000 55,000 1.37%

23,500 65,575 25,000 6.00%

3,200 4,500 4,500 28.89%

253,294 230,455 279,338 234,747 183%

393 5,000 5,000 5,000 0.00%

2,000 2,000 3,000 3,000 33.33%

94,560 100,700 125,000 400,000 0.70%

890 800 1,500 1,500 46.67%
15,753

97,843 108,500 134,500 125,253 13.38%

351,137 338,955 413,838 360,000 5.85%
76 ) 0 0

Recommended

Sewer

Water

Harbor

Rink

Park & Recreation

ended °° ‘Change: :

FY 2016: 2016 vs 2016 |

4,417,777 4,597,323 4,723,810 4,704,061 2.27%
2,698,832 2,856,182 3,140,768 3,290,532 13.20%
305,682 328,600 333,601 360,157 8.76%
261,043 272,421 305,196 290,196 6.13%
351,137 338,955 413,838 360,000 5.85%
8,034,471 8,393,480 8,917,214 9,004,947 6.79%

16

EB Newton Revenue (724)

Change

: 2015 vs 2016
Rental Income . 80,551 87,725 88,700 88,700 1.10%
Donations
General Fund Transfer
Total 80,551 87,725 88,700 88,700 1.10%
EB Newton Expenses (724) Submitted “Voted” _ Change.
SSE ues JJFY-2016 ).  FY-2016 vs 2016

Personnel
7245-511000 Personnel 10,629 11,800 12,000 12,000 1.67%

SUB-TOTAL 10,629 11,800 12,000 12,000 1.67%
Expenses
7245-521600 Utilities 34,806 30,000 33,532 33,532 10.53%
7245-542005 Supplies & Equipment 4,325 9,000 7,750 7,750 -16.13%
7245-544350 Contract Services 2,229 8,000 9,600 9,600. 16.67%
7245-524001 EB Newton Maint. & Repairs 11,415 12,500 8,818 8,818 -41.76%
7245-585801 Capital improvements 2,235 3,475 5,000 5,000 30.50%
7245-576100 Reserve 12,950 12,000 12,000 -7.92%

Other
SUB-TOTAL 55,010 75,925 76,700 76,700 1.01%
Total 65,639 87,726 88,700 88,700 1.10%

Estimated Revenue over Expenses 14,912 0 0 0

BUDGET PROJECTIONS 20165 - 2019

PROJECTED 2.5% INCREASE IN APPROPRIATIONS.
Projected Fiscal Year Fiscal Year Fiscal Year Fiscal Year Fiscal Year
Increase 2016 2017 2018 2019 2020
USES OF RESOQURSES (AMOUNTS TO BE RAISED):
APPROPRIATIONS:
ANNUAL BUDGET General Fund 2.5% 40,697,545 41,714,984 42,757,858 43,826,805 44,922,475
Excluded Debt 3,029,590 3,038,425 3,029,250 3,033,575 3,031,125
ANNUAL BUDGET Water Enterprise 2.5% 3,290,532 3,372,795 3,457,115 3,543,543 3,632,132
i ANNUAL BUDGET Sewer Enterprise 2.5% 4,704,061 4,821,663 4,942,204 5,065,759 5,192,403
; ANNUAL BUDGET Harbor Enterprise 2.5% 360,157 369,161 378,390 387,850 397,546

ANNUAL BUDGET Recreation Enterprise 2.5% 290,196 297,451 304,887 312,509 320,322
ANNUAL BUDGET Rink Enterprise 2.5% 360,000 369,000 378,225 387,681 397,373
TOTAL APPROPRIATIONS 52,732,081 53,983,478 56,247,930 56,557,722 57,893,375
OTHER LOCAL EXPENDITURES:

SNOW & ICE DEFICIT Entry 150,000 150,000 150,000 150,000 150,000
OTHER AMOUNTS RAISED Entry :

TOTAL OTHER LOCAL EXPENDITURES 150,000 150,000 150,000 150,000 150,000
STATE/COUNTY CHARGES (Ch. Sheet) 1.5 694,589 705,008 715,583 726,317 737,211
LESS: ALLOW. FOR ABATEMENTS/EXEMPT ENTRY 200,000 225,000 225,000 225,000 225,000
TOTAL USES OF RESOURCES 53,776,670 55,063,486 56,338,513 $7,859,038 59,005,587
SOURCES OF FUNDING :

PROPERTY TAXES 2 1/2 LEVY LIMIT 2.5% 26,197,231 27,005,912 27,783,559 28,606,273 29,449,555
NEW GROWTH Entry 150,000 100,000 125,000 125,000 125,000
DEBT EXCLUSIONS Entry 3,029,590 3,038,425 3,029,250 3,033,575 3,031,125

TOTAL PROPERTY TAXES 29,376,821 30,144,337 30,937,809 31,764,848 32,605,680

STATE AID; SECTION Il - a 1.5% 10,573,143 10,731,740 10,892,716 11,056,107 11,221,949

STATE AID OFFSETS Entry 786,895 786,895 86,895 286,895 86,895
NET STATE AID 10,486,248 10,644,845 10,805,821 10,969,212 11,135,054

ESTIMATED LOCAL RECEIPTS 1.5% 2,936,909 2,980,963 3,025,677 3,071,062 3,117,128
MISCELANEOUS RECURRING Massport 0.0% 900,000 900,000 900,000 900,000 900,000
MISCELANEOUS RECURRING MWRA 0.0% 763,103 763,103 763,103 763,103 763,103
TOTAL ESTIMATED LOCAL RECEIPTS 4,600,012 4,644,066 4,688,780 4,734,165 4,780,231
ENTERPRISE FUNDS
WATER FUND EST REVENUES Linked 3,290,532 3,372,795 3,457,115 3,543,543 3,632,132
SEWER FUND EST REVENUES Linked 4,704,061 4,821,663 4,942,204 5,065,759 5,192,403
HARBOR FUND EST REVENUES Linked 360,157 369,161 378,390 387,850 397,546
RECREATION FUND EST REVENUES Linked 290,196 297,451 304,887 312,509 320,322
RINK FUND EST REVENUES Linked 360,000 369,000 378,225 387,681 397,373
TOTAL ENTERPRISE FUND SOURCES 9,004,946 9,230,070 9,460,821 9,697,342 9,939,775
OTHER AVAILABLE FUNDS:

Overlay Suplus Entry
Cemetery Lots Entry 26,522 26,522 26,522 26,522 26,522
Indirect Costs Enterprise Funds Entry 282,121 282,121 282,121 282,121 282,121

TOTAL OTHER AVAILABLE FUNDS 308,643 308,643 308,643 308,643 308,643
TOTAL SOURCES OF REVENUE 53,776,670 54,971,960 56,201,875 57,474,211 58,769,383
PROJECTED SURPLUS (DEFICIT) : Q 291,526 7136,638 7184,828 2236,203