Budget
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Town of Winthrop Proposed Annual General Fund Operating Budget and Capital Outlay Program for Fiscal Year 2019 General and Enterprise Funds July 1, 2018 to July 30, 2019 Town Council Ronald Vecchia, Council President Philip Boncore, ESQ., Vice President Mike Lucerto Michael McDuffee James Letterie Nick LoConte Heather Engman, ESQ. Peter Christopher Linda J. Calla Interim Town Manager Chief Terence Delehanty Chief Financial Officer Michael Perez Assistant Town Manager Joseph Domelowicz TOWN OF WINTHROP OFFICE OF THE TOWN MANAGER Town Hall, 1 Metcalf Square, Winthrop, MA 02152 Telephone: 617-846-1077 Chief Terence Delehanty Town Manager MEMORANDUM TO: Ronald Vecchia, President, Town Council FROM: Terence M. Delehanty, Town Manage DATE: April 26, 2018 RE: Proposed General Operating Budget, Enterprise Budgets and Capital Budgets for Fiscal Year 2019. Pursuant to the Winthrop Town Charter, Article 4-2 and Article 7-7; please find the proposed General Operating Budgets, Enterprise Budgets, and Capital Budget for Fiscal Year 2019. This year’s general operating budget is balanced, with estimated operating revenues of $50,570,025. In the aggregate, our revenues to support operations are projected to increase by almost 3% over the FY2018 Budget. We have attempted to craft this budget with the fiscal policy directives of the council in mind, namely: Remain fiscally conservative in our revenue projections. Maintain an effort to ensure favorable “free cash” results at the year-end. That we work cooperatively with the School Department. Continue to improve our funding of OPEB unfunded liabilities. However these goals, although extremely important, sometimes compete against level staffing of budgets, which are and continue to be my goal for the next fiscal year. I feel that it is important to remind everyone that before we add additional positions we should ensure that every budget, School and Town, have the same level of service as they had last year. Iam sad to say that this is not the case with the Schools for this next fiscal year. The School Department had requested a $3,198,410 increase in the needs budget over last year’s budget. Conversations with the School Department’s administration resulted in the requested figure being reduced down to $1,185,215 increase to have level services for next year’s budget. After significant review of all projected revenue we were only able to fund the School Department approximately $800,000 above last year’s budget for the authorized projects totaling $440,300 and an increase in the capital outlay account of $121,852. I would like to thank all of the personnel, who contributed to this final presentation of this budget; in particular, I would like to specifically thank Michael Perez and Joseph Domelowicz for their hard work and getting the budget balanced. Town of Winthrop FY2019 Budget 1 Contents Executive Summary ................................ ................................ ................................ ................................ .............. 3 Fiscal Year 2019 Overview ................................ ................................ ................................ ................................ 3 Budget Summary ................................ ................................ ................................ ................................ .................. 5 FY2019 General Fund Budget Overview ................................ ................................ ................................ ........... 5 FY2019 Other Funds Budget Overview ................................ ................................ ................................ ............. 6 FY2019 Budgeted Revenue Overview ................................ ................................ ................................ ............... 7 FY2019 Budgeted Expenditure Overview ................................ ................................ ................................ .......... 8 Personnel Expenditure Overview ................................ ................................ ................................ ....................... 9 Five Year Budget Projections ................................ ................................ ................................ ........................... 10 Revenue Estimates & Analysis ................................ ................................ ................................ .......................... 12 Current Revenue Overview ................................ ................................ ................................ .............................. 12 Property Tax Levy ................................ ................................ ................................ ................................ ............ 13 State Aid ................................ ................................ ................................ ................................ ........................... 16 Local Receipts ................................ ................................ ................................ ................................ ................... 17 Revenue Table ................................ ................................ ................................ ................................ .................. 20 Financial Management ................................ ................................ ................................ ................................ ....... 23 Overview ................................ ................................ ................................ ................................ ........................... 23 Improving the Town’s Financial Standing ................................ ................................ ................................ ....... 24 Labor Relations ................................ ................................ ................................ ................................ ................. 28 People & Economy ................................ ................................ ................................ ................................ .............. 31 Overview ................................ ................................ ................................ ................................ ........................... 31 Winthrop’s People ................................ ................................ ................................ ................................ ............ 32 Economy ................................ ................................ ................................ ................................ ........................... 33 Sectors of Winthrop’s Economy ................................ ................................ ................................ ....................... 34 Town Council ................................ ................................ ................................ ................................ ...................... 37 Town Council Department ................................ ................................ ................................ ................................ 38 Town Clerk ................................ ................................ ................................ ................................ ....................... 40 Planning Board ................................ ................................ ................................ ................................ ................. 42 Appeals Board ................................ ................................ ................................ ................................ ................... 43 Airport Hazard ................................ ................................ ................................ ................................ .................. 44 Town Management ................................ ................................ ................................ ................................ ............. 45 Town Manager ................................ ................................ ................................ ................................ .................. 46 Energy Management ................................ ................................ ................................ ................................ ......... 48 Town Attorney ................................ ................................ ................................ ................................ .................. 49 MIS Department ................................ ................................ ................................ ................................ ............... 50 Administration & Finance ................................ ................................ ................................ ................................ . 53 Finance ................................ ................................ ................................ ................................ .............................. 54 Assessing ................................ ................................ ................................ ................................ .......................... 56 Treasurer/Collector ................................ ................................ ................................ ................................ ........... 58 Municipal Hearing Office ................................ ................................ ................................ ................................ . 60 Human Resources ................................ ................................ ................................ ................................ ............... 63 Police ................................ ................................ ................................ ................................ ................................ .... 65 Police Department ................................ ................................ ................................ ................................ ............. 66 Animal Control ................................ ................................ ................................ ................................ ................. 68 2 Town of Winthrop FY2019 Budget Fire ................................ ................................ ................................ ................................ ................................ ....... 71 Fire Department ................................ ................................ ................................ ................................ ................ 72 Emergency Management ................................ ................................ ................................ ................................ .. 74 Inspectional Services ................................ ................................ ................................ ................................ ........... 75 Inspectional Services ................................ ................................ ................................ ................................ ........ 76 Conservation Commission ................................ ................................ ................................ ................................ 78 Winthrop Public Schools ................................ ................................ ................................ ................................ .... 79 Department of Public Works ................................ ................................ ................................ ............................. 81 Building Maintenance ................................ ................................ ................................ ................................ ....... 82 Highway ................................ ................................ ................................ ................................ ............................ 84 Cemetery ................................ ................................ ................................ ................................ ........................... 86 Culture & Human Services ................................ ................................ ................................ ................................ 89 Health Department ................................ ................................ ................................ ................................ ............ 90 Council On Aging ................................ ................................ ................................ ................................ ............. 92 Veterans Agent ................................ ................................ ................................ ................................ ................. 94 Library ................................ ................................ ................................ ................................ .............................. 96 Non-Departmental Expenses ................................ ................................ ................................ .............................. 99 Enterprise Funds ................................ ................................ ................................ ................................ ............... 103 Ferry Enterprise ................................ ................................ ................................ ................................ .............. 104 Recreation Enterprise ................................ ................................ ................................ ................................ ...... 107 Rink Enterprise ................................ ................................ ................................ ................................ ............... 111 Waterways Enterprise ................................ ................................ ................................ ................................ ..... 115 Water/Sewer Enterprise ................................ ................................ ................................ ................................ .. 119 Revolving Funds ................................ ................................ ................................ ................................ ................ 123 Tax Title Revolving ................................ ................................ ................................ ................................ ........ 124 COA Revolving ................................ ................................ ................................ ................................ .............. 125 Pauline Street Revolving ................................ ................................ ................................ ................................ 127 EB Newton Revolving ................................ ................................ ................................ ................................ .... 129 Appendix ................................ ................................ ................................ ................................ ............................ 133 Cherry Sheet ................................ ................................ ................................ ................................ ................... 133 Debt ................................ ................................ ................................ ................................ ................................ . 135 Glossary ................................ ................................ ................................ ................................ ............................. 137 Table and Figures ................................ ................................ ................................ ................................ ............. 139 Budget Overview Town of Winthrop FY2019 Budget 3 The FY2019 Budget for the Town of Winthrop totals approximately $61.90 million, which includes the General Fund, Enterprise Funds, and Revolving Funds. The vast majority of the budget is made up of the general fund, but the enterprise funds have been increasing over the past several years. General Fund The General Fund provides the funding for the core services of the Town of Winthrop. Revenues include property taxes, State Aid, excise taxes and other locally generated revenues. General Fund expenditures cover all town departments as well as the Winthrop Public Schools. Departmental expenditures are categorized by function as either: General Government, Education, Public Safety, Public Works, Culture & Human Services, as well as Shared Expenses for expenditures that are shared by multiple departments, like utility costs, employee benefits, State Assessments, and debt service. Enterprise Funds Enterprise funds are special funds that are created, under MGL chapter 44 Section 53 F½, for specific business purposes. These funds are designed to be self-sustaining, where the revenue generated by the fund is used to cover the expenditures. The Town of Winthrop has five Enterprise Funds: Waterways, Water & Sewer, Parks and Recreation, the Larsen Rink, and the Ferry. Revolving Funds Revolving Funds are like Enterprise Funds, but on a smaller scale and are designed to roll from one fiscal year to another. Not including School Revolving Funds, the Town of Winthrop has four Revolving Funds, the EB Newton Revolving Fund, the 151 Pauline Street Revolving Fund, Council on Aging (COA) Revolving Fund, and the Tax Title Revolving Fund. Executive Summary Fiscal Year 2019 Overview General Fund 75.3% Exempt Debt 6.6% Enterprise Funds 17.8% Revolving Funds 0.3% FY2019 All Funds Overview Figure 1: Overview by Fund Town of Winthrop FY2019 Budget 5 The FY2019 Budget for the General Fund includes approximately $50.70 million in revenues and expenditures. By law, municipalities must submit a balanced budget. The charts to the left show the current distribution of revenues and expenditures by source for the General Fund. The General Fund Budget does not call for the use of any one-time or non-recurring revenues. Budget Summary FY2019 General Fund Budget Overview Property Taxes 65% State Aid 23% Excises 4% Investment Income 0% PILOTs 3% Department al Revenue 1% Fees & Fines 1% Licenses & Permits 1% Penalties & Interest 0% Other Revenue 2% FY2019 Budgeted Revenue Overview Figure 2: General Fund Revenue by Source General Government 4.8% Public Safety 13.4% Education 41.1% Public Works 3.2% Culture & Human Services 2.2% Non - Departmental 35.3% FY2019 Budgeted Expenditures Figure 3: General Fund Expenditures by Function 6 Town of Winthrop FY2019 Budget The Operating Budget contains budgets for Enterprise Funds as well as Revolving Funds. The bulk of revenues and expenditures are from the General Fund, but Enterprise Funds make up 17.8% of the total budget and Revolving Funds are less than 1%. Enterprise Funds The Town of Winthrop has five Enterprise Funds with a total budget of $11 million. The five Enterprise Funds are the Harbormaster, Water & Sewer Enterprise, Ferry, Parks & Recreation, and the Ice Rink. Each fund is designed to function independently, where the revenue generated by the fund is used to support the operations. Revenue Due to the structure of Enterprise Funds, most of the revenue comes from User Charges. This is particularly true of the Water & Sewer Enterprise, where the water & sewer bills are the primary revenue source. FY2019 will be the third full year of operation for the Winthrop Ferry, Valkyrie. This is the first year where the General Fund is not budgeting a subsidy to support the ferry operations, in addition, the fund is contributing for their share of indirect costs. All Enterprise Funds have the option of using their retained earnings, which are operating surpluses from prior years, to support ongoing or capital projects. No fund is budgeting the use of Retained Earnings. The Water & Sewer Enterprise typically uses retained earnings in the event that emergency repairs are needed. FY2019 Other Funds Budget Overview Figure 4: Budgeted Size of Funds Harbormaster 4% Water and Sewer 86% Ferry 4% Recreation 3% Rink 3% FY2019 Enterprise Fund Overview Department al Revenue 1% Excises 1% Fees & Fines 0% Penalties & Interest 3% User Charges 93% Other Revenue 2% FY2019 Enterprise Fund Revenue Figure 5: Revenue by Source Town of Winthrop FY2019 Budget 7 General Fund Revenue FY2016 Actual FY2017 Actual FY2018 Budget FY2019 Request FY2019 Adopted Percent Change Recurring Revenue Property Taxes 29,228,698 30,122,664 32,007,144 32,947,807 32,947,807 2.9 % State Aid 10,448,424 10,673,625 10,930,667 11,478,301 11,585,467 6.0 % Excises 2,372,567 2,384,957 2,112,306 2,170,000 2,174,566 2.9 % Investment Income 171,915 132,683 65,000 65,000 65,000 0.0 % PILOTs 1,660,000 1,682,673 1,677,781 1,689,214 1,689,214 0.7 % Departmental Revenue 749,275 754,154 515,500 533,000 537,000 4.2 % Fees & Fines 597,554 523,025 494,500 497,000 497,000 0.5 % Licenses & Permits 434,847 447,336 296,000 270,000 295,000 -0.3 % Penalties & Interest 242,012 222,380 186,000 186,000 186,000 0.0 % Other Revenue 308,643 576,294 668,048 675,000 726,522 8.8 % Total Recurring Revenue 46,213,934 47,519,789 48,952,946 50,511,322 50,703,576 3.6 % Non-Recurring Revenue Other Revenue 711,837 246,614 0 0 0 0.0 % Total Non-Recurring Revenue 711,837 246,614 0 0 0 0.0 % Total Non-Recurring Revenue 46,925,771 47,766,403 48,952,946 50,511,322 50,703,576 3.6 % FY2019 Budgeted Revenue Overview Table 1: Revenue Overview 8 Town of Winthrop FY2019 Budget General Fund Expenditure FY2016 Actual FY2017 Actual FY2018 Budget FY2019 Request FY2019 Adopted Percent Change Departmental General Government 2,004,683 2,051,874 2,420,624 2,685,935 2,439,667 0.8 % Public Safety 6,162,907 6,314,967 6,757,303 6,919,682 6,774,984 0.3 % Education 18,315,216 22,999,597 23,562,889 26,505,937 20,859,684 -11.5 % Public Works 1,482,711 1,624,116 1,651,491 1,878,210 1,617,525 -2.1 % Culture & Human Services 921,927 961,097 1,129,757 1,207,836 1,099,519 -2.7 % Total Departmental 28,887,444 33,951,650 35,522,064 39,197,600 32,791,379 -7.7 % Non-Departmental Regional Dispatch 0 192,600 290,000 600,000 417,000 43.8 % Shared Expenses 1,771,941 1,886,286 2,063,066 2,183,560 2,067,289 0.2 % Debt Service 3,085,840 3,092,425 4,206,815 4,163,675 4,163,675 -1.0 % State Assessments 683,783 698,047 745,382 773,175 838,619 12.5 % Employee Benefits 9,083,184 5,811,423 5,689,729 6,675,151 10,030,114 76.3 % Special Articles 795,636 1,598,373 0 0 0 0.0 % Transfers 1,820,822 2,473,918 225,000 175,000 0 -100.0 % Other Costs 0 0 345,000 470,000 395,000 14.5 % Total Non-Departmental 17,241,206 15,753,073 13,564,993 15,040,561 17,911,697 32.0 % Total Non-Departmental 46,128,649 49,704,723 49,087,057 54,238,161 50,703,076 3.3 % FY2019 Budgeted Expenditure Overview Table 2: Expenditure Overview Town of Winthrop FY2019 Budget 9 In general, the largest expenditure for departments within the Town of Winthrop is for personnel. This section provides some additional detail on the general trends in personnel expenditures. Personnel Changes As a matter of practice, the Town Manager is responsible for reviewing the staffing of departments and allocation of staff and resources where they are needed most to provide critical services to residents. To that end, the FY2019 budget includes some restructuring on both the Town and School sides. On the Town side, there is not a net decrease in positions and no layoffs are planned. Fringe Benefits Wages are only one component of the total cost of personnel and the other costs are known as fringe benefits. These costs include items such as pension, unemployment, and health insurance as well as taxes such as Medicare. All of the fringe benefits for employees are budgeted centrally under Shared Expenses, rather than in the departmental budgets. More detail on fringe benefits can be found in the Financial Management section. Personnel Expenditure Overview $0 $5 $10 $15 $20 $25 $30 $35 FY2016 Actual FY2017 Actual FY2018 Budget FY2019 Adopted Millions General Fund Expenditure Summary Departmental Expenditures excluding Education Personnel Non-Personnel Figure 6: Personnel Expenditures 10 Town of Winthrop FY2019 Budget As a planning tool, the Town works on the development of multi-year budget projections. The table above shows the projections for General Fund revenues through Fiscal Year 2024. More detail on each of the revenue groups can be found in Revenue Estimates and Analysis. The growth in the Property Tax Levy is primarily the allowable 2.5% under Proposition 2 ½. State Aid growth depends on action by the State but has been projected using the best available data and the State Aid formulas. Projections for the other local receipts vary by the exact nature of the revenue source. Five Year Budget Projections Town of Winthrop FY2019 Budget 11 Note: Prior year deficits indicate the use of free cash or retained earnings FY2016 Actual FY2017 Actual FY2018 Budget FY2019 Adopted FY2020 Forecast FY2021 Forecast FY2022 Forecast FY2023 Forecast FY2024 Forecast General Fund Revenue Recurring Property Taxes 29,228,698 30,122,664 32,200,536 32,947,807 33,914,435 34,749,787 35,143,650 36,028,700 36,928,300 State Aid 10,448,424 10,673,625 10,930,667 11,585,467 11,644,435 11,780,044 11,981,395 12,151,547 12,264,638 Excises 2,372,567 2,384,957 2,112,306 2,174,566 2,228,100 2,237,138 2,296,040 2,354,033 2,360,113 Interest 171,915 132,683 65,000 65,000 65,813 66,602 67,601 68,277 69,643 PILOTs 1,660,000 1,682,673 1,677,781 1,689,214 1,695,701 1,702,241 1,708,835 1,715,484 1,722,188 Departmental Revenue 749,275 754,154 515,500 537,000 553,110 566,938 579,694 598,244 610,209 Fees & Fines 597,554 523,025 494,500 497,000 501,970 508,245 518,410 523,594 532,757 License & Permits 434,847 447,336 296,000 295,000 298,688 304,661 307,708 315,401 320,920 Penalties & Interest 242,012 222,380 186,000 186,000 186,000 186,000 186,000 186,000 186,000 Other Recurring 308,643 576,294 668,048 726,522 748,318 770,767 793,890 817,707 842,238 Sub-Total Recurring 46,925,771 47,766,403 49,146,338 50,703,576 51,836,569 52,872,423 53,583,222 54,758,986 55,837,006 Non-Recurring Revenue Free Cash 324,160 - - - - - - - Stabilization Fund 33,994 - - - - - - - Sub-Total Non-Recurring: 358,154 - - - - - - - Total Revenue: 46,925,771 48,124,557 49,146,338 50,703,576 51,836,569 52,872,423 53,583,222 54,758,986 55,837,006 Expenditures Departmental General Government 2,004,683 2,051,874 2,420,624 2,439,667 2,533,458 2,598,577 2,697,408 2,787,584 2,843,304 Public Safety 6,162,907 6,507,567 7,047,803 6,775,484 7,011,719 7,294,901 7,587,044 7,795,448 8,053,658 Education 18,396,733 23,084,726 23,651,253 20,859,684 22,590,332 23,388,178 24,313,628 25,593,410 26,967,435 Public Works 1,482,711 1,624,116 1,651,491 1,617,525 1,664,759 1,723,333 1,800,922 1,879,500 1,923,600 Culture & Human Services 921,927 961,097 1,129,757 1,099,519 1,131,322 1,167,478 1,215,200 1,261,934 1,292,043 Sub-Total Departmental: 28,968,961 34,229,379 35,900,928 32,791,879 34,931,590 36,172,466 37,614,203 39,317,876 41,080,040 Non-Departmental 17,241,206 15,560,473 13,245,410 17,911,697 18,751,879 19,657,873 20,104,789 21,077,733 22,083,862 Total Expenditures: 46,210,166 49,789,852 49,146,338 50,703,576 53,683,469 55,830,340 57,718,992 60,395,610 63,163,902 Surplus (Deficit) 715,604 (1,665,295) - - (1,846,900) (2,957,917) (4,135,770) (5,636,624) (7,326,896) Enterprise Funds Ferry Enterprise Revenue 151,539 291,949 419,000 460,000 472,800 486,984 502,016 515,442 533,133 Expenditure 142,503 325,497 419,000 460,000 469,998 491,361 515,574 543,598 564,620 Surplus (Deficit) 9,036 (33,548) - - 2,802 (4,377) (13,558) (28,156) (31,487) Recreation Enterprise Revenue 459,864 369,576 440,000 356,000 364,900 375,847 387,874 396,601 412,465 Expenditure 431,590 461,252 440,000 356,000 371,346 386,419 404,566 423,304 441,704 Surplus (Deficit) 28,274 (91,676) - - (6,446) (10,572) (16,692) (26,703) (29,239) Rink Enterprise Fund Revenue 347,157 328,514 348,292 337,700 346,253 356,527 367,714 376,214 390,770 Expenditure 326,138 425,327 341,346 337,700 349,864 369,734 328,471 348,050 367,049 Surplus (Deficit) 21,019 (96,813) 6,946 - (3,611) (13,208) 39,243 28,165 23,721 Waterways Enterprise Revenue 238,572 358,720 371,635 370,000 325,888 335,563 346,214 353,965 367,949 Expenditure 191,877 362,349 371,635 370,000 358,536 373,836 337,433 351,984 361,722 Surplus (Deficit) 46,695 (3,629) - - (32,649) (38,273) 8,782 1,980 6,227 Water/Sewer Enterprise Revenue 8,835,764 8,132,357 8,522,522 9,478,366 9,706,575 9,987,272 10,295,665 10,519,442 10,926,220 Expenditure 10,282,805 9,722,966 8,522,522 9,478,366 9,656,512 10,022,262 10,351,832 10,564,503 10,874,596 Surplus (Deficit) (1,447,041) (1,590,609) - - 50,063 (34,990) (56,167) (45,061) 51,624 Table 3: Five Year Projection Budget Overview Town of Winthrop FY2019 Budget 12 By Statute, the Town of Winthrop must submit a balanced budget. Like most municipalities in Massachusetts, the Town of Winthrop depends largely on the property tax levy for the majority of its General Fund Revenues. The FY2019 General Fund Budget does not make use of any non-recurring or one-time revenues. All categories of recurring revenues are expected to grow in the FY2019 Budget driven by an improving local and national economy. Cities and Towns in Massachusetts depend largely on the Property Tax Levy. As shown in Figure 1, the Town of Winthrop is projecting that the Property Tax levy will make up 65% of the total FY2019 Budgeted General Fund Revenue. State aid from the Commonwealth for the upcoming fiscal year has been determined by the House Ways & Means budget submission, which provides Winthrop with growth in its second largest single revenue source. State Aid is projected to be 23% of General Fund Revenues. The remaining 12% of General Fund Revenues come from Local Receipts. This category includes Excise Taxes, interest income, Payments In Lieu Of Taxes (PILOTs), and other locally generated revenues. This is the broad category over which the municipality has the most control, but some local receipts, like excise taxes, are controlled by the State. This section contains detail on the individual components that make up the categories of revenue, along with the estimates Revenue estimates for Enterprise funds can be found in the individual fund’s section of the Enterprise Fund chapter. Detail on the revenue for Revolving Funds can be found in the Revolving Fund chapter. Revenue Estimates & Analysis Current Revenue Overview 62% 63% 65% 65% 22% 22% 22% 23% 15% 15% 12% 12% 0% 10% 20% 30% 40% 50% 60% 70% 80% 90% 100% FY2016 Actual FY2017 Actual FY2018 Budget FY2019 Adopted FY2019 General Fund Revenue History by Source Property Taxes State Aid Other Sources Figure 7: General Fund Revenue by Source Town of Winthrop FY2019 Budget 13 The Net Property Tax levy is governed by Massachusetts General Laws (MGL) Chapter 59 and is made up of several individual components. At the simplest, the levy is made up of the total levies for each of the five classes of property as well as a reserve for abatements. Proposition 2 ½ The passage of Proposition 2 ½ in 1980 has been the largest single factor affecting the property tax levy for municipalities in Massachusetts. Despite having been in effect for more than thirty years, Proposition 2 ½ is still not well understood by many in The Commonwealth. The basic element of Proposition 2 ½ is that it limits the amount that a city or town can raise through the property tax levy as well as limits how much the levy can increase annually. Levy Ceiling Proposition 2 ½ limits the property tax levy in a city or town to no more than 2.5% of the total fair cash value of all taxable real and personal property, which is known as the Levy Ceiling. This limit changes annually because the value of property in the municipality is determined by the Assessing Department and those values are based on the market values. Levy Limit The Levy Limit is calculated annually by the Department of Revenue (DOR) as part of the Tax Rate process. Growth in the levy limit is constrained to no more than a 2.5% increase over the prior year’s levy limit plus any growth from new construction. Property Tax Levy Fiscal Year Description Amount Vote Date Yes Votes No Votes Win/Loss 2000 Town Govt. and Public Schools $3,500,000 1/24/2000 1,062 3,043 LOSS 2000 Town Government and Public Schools $2,000,000 1/24/2000 1,198 2,900 LOSS 2000 School Budget $5,000,000 1/24/2000 818 3,268 LOSS 2002 General Operating Expenditures $2,000,000 3/19/2001 2,113 2,312 LOSS 2002 General Operating Expenses $2,500,000 9/24/2001 3,355 2,367 WIN 2006 General Operating Expenses $2,100,000 5/3/2004 1,864 3,384 LOSS 2010 Funding Two Full Time Patrol Officers For Police Department $135,285 5/19/2009 3,244 2,618 WIN 2010 Funding Winthrop Public Library $499,324 5/19/2009 3,665 2,218 WIN 2010 School Operating Expenditures $565,000 5/19/2009 3,243 2,631 WIN 2010 Parks and Recreation Department $47,124 5/19/2009 3,108 2,734 WIN 2010 Funding Two Full-Time Firefighter Positions For The Fire Department $88,726 5/19/2009 3,462 2,405 WIN 2010 Selected Departmental Expenses $84,666 5/19/2009 2,664 3,174 LOSS 2010 Operating Public Works Department $63,441 5/19/2009 2,975 2,838 WIN 2010 Funding Towns Public Works Trash Pick-Up $979,073 5/19/2009 3,554 2,334 WIN 2010 Winthrop Council On Aging $122,922 5/19/2009 3,416 2,734 WIN 2010 Funding Winthrop Planning And Grants Office $50,000 5/19/2009 2,837 3,002 LOSS Table 4: Override Votes 0.00% 0.20% 0.40% 0.60% 0.80% 1.00% 1.20% 1.40% 1.60% $0 $50 $100 $150 $200 $250 $300 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 New Growth Applied to Limit as % of Prior Year Levy Limit (Line) New Growth Appied to Levy Limit (Bars) Thousands Fiscal Year New Growth History Total amount and as a percent of prior levy Figure 8: New Growth 14 Town of Winthrop FY2019 Budget Override Communities are able to assess taxes in excess of the limits imposed under Proposition 2 ½ by passing an override as long as the limit remains below the levy ceiling. The amount of the override becomes a permanent part of the levy limit base. Overrides are placed before the electorate for approval and must be presented in dollar terms with a specified purpose. Table 4 contains a history of the overrides votes since 2000, with the disposition of the vote. Debt Exclusions Proposition 2 ½ also includes a provision for overrides to either permanently or temporarily increase the levy limit. A temporary increase to the levy limit is often referred to as a Debt Exclusion. More detail on Debt Exclusions can be found in Capital Planning. New Growth New Growth adds to the Levy Limit and is typically driven by development in the community. There are only a few possible sources of New Growth, primarily: properties that have increased in value since the prior year due to development or other construction, exempt property that becomes no longer exempt, new personal property, and new subdivision parcels and condominium conversions. Figure 8 shows a brief history of the amount of New Growth added to the Levy Limit for the Town of Winthrop, both in terms of dollars and percent of the prior year’s levy. With a few exceptions, New Growth for the Town of Winthrop has been less than 1% of the prior year’s levy. This means that the growth in the Property Tax Levy comes largely from the 2.5% allowed under Proposition 2 ½. Tax Rate Due to the requirements of Proposition 2 ½, municipalities do not directly set the rate of tax. Proposition 2 ½ limits the growth in the total levy, as explained above. The Assessors are tasked with determining the full and fair market value of property, which is independent of the limitations imposed under Proposition 2 ½. Every year, prior to the issuance of the third quarter tax bill, the tax rate is set with approval from DOR. The process involves the certification by DOR of the assessed values and the levy limit, then the tax rate is calculated in order to raise amount needed, including the amounts needed for any debt exclusion and/or override, given the total assessed values. The rate is expressed in dollars per thousand of property value. Figure 9 shows the history of tax rates in Winthrop. Municipalities have the option of having a split tax rate, where residential properties have a different rate than the other classes of properties. The Town of Winthrop does not currently have a split tax rate. $0 $2 $4 $6 $8 $10 $12 $14 $16 $18 1985 1988 1990 1992 1994 1996 1998 2000 2002 2004 2006 2008 2010 2012 2014 2016 2018 Dollars per Thousand Fiscal Year Winthrop Tax Rate History 1985 to present Rate includes overrides and debt exclusions Figure 9: Tax Rate History Town of Winthrop FY2019 Budget 15 Levies by Class The annual property tax levy identifies all the taxable real and personal property in a community as of January 1 st . The total assessed values of all taxable real and personal property in Winthrop is shown in Figure 10 . As of the FY2018 Tax Rate, there were 5,758 total parcels in the Town of Winthrop. Residential Winthrop is largely a residential community. Figure 10 also displays the percentage of the total assessed values that are classified as residential. Commercial Winthrop has a small, but growing commercial sector, with nearly 200 commercial parcels. Industrial There are only 15 parcels in Winthrop that are classified as Industrial properties. Personal Property Personal property generally includes tangible items that are not firmly attached to land or buildings and are not considered part of the real estate. This includes merchandise, furnishings and effects, machinery, tools, animals and equipment. Utility Companies are an important component of the Personal Property Tax Levy. Machinery, poles, wires, underground conduits, wires and pipes owned by telephone telegraph companies and pipelines over 25 miles in length owned by oil or gas companies are taxable as personal property. Businesses with taxable personal property are required to file a list of taxable property situated in each community as of January 1 st with the DOR. Figure 10: Assessed Values 75% 80% 85% 90% 95% 100% $0.0 $0.5 $1.0 $1.5 $2.0 $2.5 Residential as % of Total (Line) Total Assessed Value (Bars) Billions Winthrop Assessed Values History of total values and percent of residential 16 Town of Winthrop FY2019 Budget The FY2019 Budget estimates that The Town of Winthrop will receive almost $11.6 million in State Aid, which makes it the second largest source of General Fund Revenue. State Aid has two categories, Education and General Government, which are made up of several individual items. Some elements of State Aid are based on statewide formulas, others are reimbursements tied to expenditures from the Town and then there are offset items that go directly to pay for specific programs. State Aid figures are estimated until the State finalizes their budget. The current State Aid numbers are based on the House Ways and Means Budget, released in April 2018. The distribution of aid across the individual lines is shown in Figure 12 . Education Aid Education Aid includes Chapter 70 Education Aid, Charter School Tuition Reimbursement, and an offset item for School Choice Receiving Tuition. Chapter 70 Aid is largely determined by a formula. Charter School Tuition Reimbursements and School Choice are determined partially by the number of enrolled students. More detail on can be found in the Education chapter General Government Aid This category is made up of Unrestricted General Government Aid (UGGA), Veterans Benefits, and some other smaller items, which are set by the State Budget Net State Aid Several assessments partially offset state Aid. Total State Aid less the State Assessments are known as Net State Aid. The trends in total State Aid, Assessments, and Net State Aid are shown in Figure 11 . State Aid Chapter 70 $6,933,491 Charter Tuition Reimbursement $40,584 UGGA $4,358,943 Veterans Benefits $62,594 VBS and Elderly Exemp $82,689 School Choice Receiving Tuition $30,000 Public Libraries $21,755 Budgeted State Aid Figure 12: State Aid -$1 $1 $3 $5 $7 $9 $11 Millions Net State Aid Total Receipts Total Assessments Net State Aid Figure 11: Net State Aid History Town of Winthrop FY2019 Budget 17 Revenue other than from Property Taxes and State Aid is known as Local Receipts. The FY2019 Budget projects that the Town of Winthrop will receive almost $5.5 million in Local Receipts. These revenue sources are more economically sensitive and have the potential to be impacted by the Town. Excise Taxes The largest category within Local Receipts is the revenue from Excise Taxes, which includes the Motor Vehicle Excise and the two local option excises. In general, the Town has very little control of Excise Tax revenues. Figure 13 shows the share of historical excise tax revenue by each of the three sources. Motor Vehicle Excise The Motor Vehicle Excise is the Town’s largest source of Excise Tax Revenue. Under MGL Chapter 60A, the Commonwealth imposes an excise in-lieu of property tax on motor vehicles, the proceeds of which are received by the municipality where the vehicle is principally kept. The excise is a uniform rate of $25 per $1,000 of vehicle valuation. Valuations are determined by a statutorily-defined depreciation schedule based on the manufacturer’s list price and the year of manufacture. The Town of Winthrop Assessing Department receives information from the Registry of Motor Vehicles, which is used to generate the Motor Vehicle Excise bills. The FY2019 Budget projects that the Town will receive about $1.90 million in Motor Vehicle Excise Tax revenue. Rooms Occupancy Excise The Local Option Rooms Tax in Winthrop on rooms at hotels and motels and was increased to 6% in October 2009. The FY2019 Budget estimates the Town will receive $100,000 from the Rooms Excise. DOR manages the administration of the Rooms Excise, as authorized under MGL Chapter 64G. Within that chapter there are some types of rooms that are exempt from the excise, which includes rooms rented at a “bed and breakfast home”. This exemption is particularly important for many communities in Massachusetts with the rise in the “sharing economy” with services that allow residents to rent a portion of their homes to visitors as a bed and breakfast through an online platform. In response to the rise in such bed and breakfast homes, the Town of Winthrop Town Council has created a licensing process for homeowners that are interested in renting rooms as a bed and breakfast. Local Receipts 0% 10% 20% 30% 40% 50% 60% 70% 80% 90% 100% 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 Excise Tax Share by Source FY2008 through FY2017 Actual Revenue Motor Vehicle Excise Rooms Excise Meals Excise Figure 13: Excise Revenue 18 Town of Winthrop FY2019 Budget Meals Excise The Commonwealth granted municipalities a new local option tax on restaurant meals beginning October 1, 2009. The Local Option Meals Tax is .75% on all meals and was adopted in October 2009 as authorized under MGL Chapter 64L. This local option is also administered by DOR. The Town of Winthrop is known for restaurants and projects that the Meals Excise will generate $170,000 in revenue for FY2019. Interest on Investments In general, the Town’s level of investment income is a function of prevailing short-term interest rates and daily cash balances However, the Town has been able to earn a considerable amount of interest due to higher than normal cash balances as a result of the bond proceeds from the new school building project, which was completed for the school to open in fall of FY2017. The Town expects to complete the payments for the project during FY2019, so cash balances and interest income should return to normal levels. PILOTs Payments In Lieu Of Taxes (PILOTs) are agreements with tax exempt entities to partially compensate the Town for services rendered to the entities. The primary payers of PILOTs for the Town of Winthrop are the Massachusetts Water Resources Authority (MWRA) and MassPort. The MWRA pays the town for their Deer Island treatment facility because the Town provides emergency and public safety services to the even though the facility is not in the Town of Winthrop. The FY2019 Budget projects almost $1.7 million in revenue from PILOTs. Departmental Revenue This category contains several large accounts and many more small accounts. The largest revenue sources in this category are revenue from Tax Liens, Municipal Medicaid reimbursements for school health services, and the administrative fee for Police and Fire details. In total, the FY2019 Budget estimates over $500,000 in departmental revenue. Fees & Fines This category includes parking ticket revenue as well as other non-criminal citations and fees charged by departments. The Inspectional Services Department has been engaging in targeted enforcement activities to ensure compliance with all local rules. This has included health inspections at restaurants as well as building and safety inspections. In total, the FY2019 Budget estimates almost $500,000 in fee revenue. Licenses & Permits Revenue from Building Permits and alcoholic beverages makes up a considerable portion of revenue from Licenses & Permits. In total, the FY2019 Budget estimates almost $300,000 in revenue from Licenses & Permits. Penalties & Interest Taxpayers are assessed penalties and interest for late payments of property tax bills, motor vehicle excise bills and other payments. This category of revenue is difficult to forecast due to the number of factors involved, such as the type of payment that is late, the size of the payment, as well as the number of days the payment is past due. The FY2019 Budget has a conservative projection of $186,000 for revenue from Penalties & Interest. Town of Winthrop FY2019 Budget 19 Other Revenue Enterprise Fund Indirect Costs Enterprise funds are designed to fully fund their operations through revenues generated by the funds; however, the funds are still Town entities and as such benefit from the services provided by central town departments. These costs are known as indirect costs because they are costs that are not directly paid by the funds but are attributable to their operations. For example, the Treasurer's Office manages the billing and payments for the water & sewer bills. The allocation of indirect costs is done based on a formula that takes the costs of central departments and assigns them to the Enterprise Funds based on their size. Cemetery Lots The Town owns and operates a Cemetery. This cemetery has historic as well as active sections. The annual operating budget of the town is partially funded by the sale of some lots and graves in the cemetery. The amount of revenue budgeted for the past several years has been at a consistent, conservative level. Non-Recurring Revenues The FY2019 Budget was built without the use of one time or non-recurring revenues. 20 Town of Winthrop FY2019 Budget Revenue Table FY2016 FY2017 FY2018 FY2019 FY2019 Percent Actual Actual Budget Request Adopted Change Property Taxes Property Taxes 26,396,543.00 27,275,836.00 28,144,519.00 28,998,131.98 28,998,131.98 3.0% Debt Exclusion 3,029,589.81 3,038,425.00 4,092,804.86 4,099,675.00 4,099,675.00 0.2% Overlay Reserve -190,257.00 -191,597.00 -230,180.22 -150,000.00 -150,000.00 Subtotal 29,235,875.81 30,122,664.00 32,007,143.64 32,947,806.98 32,947,806.98 2.9% State Aid 461005 Chapter 70 6,346,975.00 6,450,815.00 6,509,855.00 6,933,491.00 7,013,294.00 7.7% 461006 Unrestricted Gen Gov Aid 3,886,341.00 4,053,454.00 4,211,539.00 4,358,943.00 4,358,943.00 3.5% 461011 Charter Tuition Reimb 32,366.00 18,777.00 49,946.00 40,584.00 67,947.00 36.0% 461022 Veterans Benefits 104,044.00 71,523.71 80,272.00 82,689.00 82,689.00 3.0% 461020 Elderly Exempt 78,698.00 79,055.00 79,055.00 62,594.00 62,594.00 -20.8% Subtotal 10,448,424.00 10,673,624.71 10,930,667.00 11,478,301.00 11,585,467.00 6.0% Excises Motor Vehicle 2,126,932.93 2,091,151.20 1,852,306.00 1,900,000.00 1,902,566.09 2.7% 461018 Meals Tax 188,575.31 184,095.11 160,000.00 170,000.00 170,000.00 6.3% 461014 Room Excise Tax 57,034.07 109,710.99 100,000.00 100,000.00 100,000.00 0.0% Subtotal 2,372,542.31 2,384,957.30 2,112,306.00 2,170,000.00 2,172,566.09 2.9% 482000 Investment Income 171,914.64 132,682.56 65,000.00 65,000.00 65,000.00 0.0% MassPort and MWRA PILOTs 418000 Payment in lieu 0.00 11,272.92 0.00 5,000.00 5,000.00 480020 MWRA 760,000.00 1,221,400.00 777,781.00 784,214.00 784,214.00 0.8% 480030 Massport 900,000.00 450,000.00 900,000.00 900,000.00 900,000.00 0.0% Subtotal 1,660,000.00 1,682,672.92 1,677,781.00 1,689,214.00 1,689,214.00 0.7% Departmental Revenue 414200 Tax Lien - Revenue 179,814.33 192,525.29 200,000.00 200,000.00 200,000.00 0.0% 414300 Deferred Tax c.41A 23,058.46 0.00 20,000.00 14,000.00 14,000.00 -30.0% 423000 Surcharges MVE 26,770.00 26,750.00 25,000.00 23,000.00 23,000.00 -8.0% 424005 Street Opening 18,800.00 18,880.00 15,000.00 16,000.00 16,000.00 6.7% 436000 Rental - Town Property 32,436.52 33,109.77 30,000.00 31,000.00 35,000.00 16.7% 458000 Medicaid Reimb 175,900.80 186,374.61 130,000.00 153,000.00 153,000.00 17.7% 491005 Parking Stickers 37,240.00 29,712.50 30,000.00 30,000.00 30,000.00 0.0% Detail 34,353.90 54,249.21 30,000.00 30,000.00 30,000.00 0.0% Other Departmental 220,900.50 212,552.19 35,500.00 36,000.00 36,000.00 1.4% Subtotal 749,274.51 754,153.57 515,500.00 533,000.00 537,000.00 4.2% Town of Winthrop FY2019 Budget 21 FY2016 FY2017 FY2018 FY2019 FY2019 Percent Actual Actual Budget Request Adopted Change Fees & Fines 432200 Fees Certificate 28,825.00 28,550.00 20,000.00 23,000.00 23,000.00 15.0% 450002 Fines - East Boston Court 4,749.72 4,260.00 2,500.00 2,000.00 2,000.00 -20.0% 450003 Fines - Parking 272,451.95 227,558.50 275,000.00 272,000.00 272,000.00 -1.1% 450005 Fines - Library 3,017.13 7,522.20 1,000.00 1,000.00 1,000.00 0.0% 450006 Fines - Non-Criminal Citations 45,730.00 57,360.00 30,000.00 34,000.00 34,000.00 13.3% 450007 Fines 40U 68,959.61 73,831.56 35,000.00 35,000.00 35,000.00 0.0% Other Fees & Fines 173,820.16 123,942.49 131,000.00 130,000.00 130,000.00 -0.8% Subtotal 597,553.57 523,024.75 494,500.00 497,000.00 497,000.00 0.5% License & Permits 432010 Building Permits 271,459.75 281,357.06 150,000.00 150,000.00 175,000.00 16.7% 432020 Fees Electrical 36,499.00 22,359.00 35,000.00 35,000.00 35,000.00 0.0% 432030 Fees Plumbing 12,085.00 12,938.00 10,000.00 11,000.00 11,000.00 10.0% 432040 Gas Inspection Fees 9,775.00 5,932.00 9,000.00 8,000.00 8,000.00 -11.1% 432065 Rental Inspections 10,810.00 8,475.00 10,000.00 8,000.00 8,000.00 -20.0% 442003 Food Service Permit 10,025.00 14,840.00 10,000.00 10,000.00 10,000.00 0.0% 445100 Permits - Gun 6,925.00 16,877.50 5,000.00 5,000.00 5,000.00 0.0% Other Licenses & Permits 77,268.50 84,557.00 67,000.00 43,000.00 43,000.00 -35.8% Subtotal 434,847.25 447,335.56 296,000.00 270,000.00 295,000.00 -0.3% Penalties & Interest 417000 P&I Real Estate 116,932.17 88,955.25 100,000.00 100,000.00 100,000.00 0.0% 417050 P&I 40U 202.47 1,069.85 0.00 0.00 0.00 417100 P&I PPT 652.80 655.82 1,000.00 1,000.00 1,000.00 0.0% 417200 P&I Boat Excise 22.82 0.00 0.00 0.00 0.00 417300 P&I MVE 58,076.93 38,845.52 35,000.00 35,000.00 35,000.00 0.0% 417400 Tax Lien - Interest & Fees 66,124.41 92,853.33 50,000.00 50,000.00 50,000.00 0.0% Subtotal 242,011.60 222,379.77 186,000.00 186,000.00 186,000.00 0.0% Other Available Funds 497200 Sale of Lots and Graves 0.00 0.00 0.00 0.00 26,522.00 497100 Enterprise Fund Indirect 308,643.00 576,294.00 668,048.00 675,000.00 700,000.00 4.8% Subtotal 308,643.00 576,294.00 668,048.00 675,000.00 726,522.00 8.8% Subtotal Recurring 46,213,933.73 47,519,788.72 48,952,945.54 50,511,321.98 50,703,576.07 3.6% Non-Recurring Free Cash Stabilization Fund Subtotal Non-Recurring 0.00 0.00 0.00 0.00 0.00 Total Revenue 46,213,933.73 47,519,788.72 48,952,945.54 50,511,321.98 50,703,576.07 3.6% Table 5: Revenue Detail Budget Overview Town of Winthrop FY2019 Budget 23 Compared to the other municipalities in Suffolk County, Winthrop is small, however, based on the almost $61 million total FY2019 Budget, the Town of Winthrop is the size of a mid-sized corporation. An entity of this size is complex, with several functions operating simultaneously. Financial Departmental Operations The Town has several central departments that play important roles in managing the finances for both town and schools and are structured as a cabinet under the direction of the Chief Financial Officer. Administration & Finance The Accounting Office has been renamed Administration & Finance. This office monitors expenditures of all town funds; examines all vouchers, department bills and payrolls for accuracy and availability of funds before payment by the Treasurer as well as assists other town officials in monitoring the town’s financial condition; and makes recommendations to improve a department’s financial condition. Assessing The Assessing Department is responsible for determining the full and fair cash values of all real and personal property within the Town for the purpose of taxation. In addition, the department administers the motor vehicle and boat excise taxes. Treasury/Collecting The Treasury/Collector’s Office is responsible for processing payments, sending bills, and managing the Town’s banking. The Treasurer/Collector also acts as the Town’s procurement officer. The Town utilizes the State Bid list and other joint purchasing coalitions wherever possible to ensure the best possible prices. School Business Office Since the integration of Town and School finances, most of the financial operations are shared, but the School Business Office still plays an important role. This office manages the payroll data for school employees as well as coordinates the purchasing for each school and ensures compliance with Department of Elementary and Secondary Education (DESE) requirements. Any grant that the school department has been awarded is also managed by the School Business Office, including reporting and ensuring that grant funds are used according to the requirements of the granting entity. Financial Management Overview 24 Town of Winthrop FY2019 Budget In 2005, the Department of Revenue’s Division of Local Services (DLS) performed a comprehensive review of the financial management of the Town of Winthrop. Balanced Responsible Budgets In accordance with state law, the Town develops a balanced budget every year. The Massachusetts Department of Revenue (DOR) approves property tax rates during the tax certification process governed under General Laws Chapter 59, Section 23. This approval ensures that all cities and towns have balanced budgets and that tax levies are within the limits set by Proposition 2½ (see Revenue Estimates and Analysis section). Appropriations, fixed costs, and any prior year deficits along with the approved property tax levy, estimated local revenues, and available prior year surpluses must be in balance in order to obtain DOR authorization to issue property tax bills. Budgetary Basis The Town of Winthrop prepares the annual budget and property tax certification process using the so-called “budgetary basis” method of accounting, in accordance with the accounting practices established by the Commonwealth’s Department of Revenue. Budgetary basis departs from GAAP in the following ways: a) Real and personal property taxes are recorded as revenue when levied (budgetary), as opposed to when susceptible to accrual (GAAP). b) Encumbrances and continuing appropriations are recorded as the equivalent of expenditures (budgetary), as opposed to a reservation of fund balance (GAAP). c) Certain activities and transactions are presented as components of the general fund (budgetary), rather than as separate funds (GAAP). d) Prior years’ deficits and utilized available funds from prior years’ surpluses are recorded as expenditure and revenue items (budgetary) but have no effect on GAAP expenditures and revenues. Financial Policies and Procedures The Town is constantly seeking to improve its financial standing through internal controls and good fiscal discipline. The establishment and adherence to written policies and procedures are important in maintaining the financial health of the Town. Existing policies are reviewed by the senior management team on a regular basis and as situations develop, new policies are established. Annual Audits The Town of Winthrop’s independent auditors provide an annual review of the Town’s finances. These reports are prepared in accordance with generally accepted accounting principles (GAAP). This includes a review of basic financial statements as well as a management letter that addresses the Town’s internal controls. This management letter identifies any items that the auditors determine represent opportunities for strengthening internal controls and/or operating efficiency as well as any item that represents a material weakness. The most recent audit did not identify any material weaknesses. Items identified for improvement by the auditor in the Improving the Town’s Financial Standing Town of Winthrop FY2019 Budget 25 management letter are prioritized by the management team to be addressed before the subsequent audit. Audited Financial Statements Financial statements for the fiscal year ended June 30, 2017 are expected to be available in late fall. Credit Rating As of FY2017, S&P Global upgraded the credit rating of the Town of Winthrop to AA from AA- . The rating noted strengths including the Town’s ocean-side location just outside of the City of Boston and above-average wealth indicators, as well as strong financial management, but noted challenges including declines in the tax base. Free Cash Under Massachusetts law an amount known as "free cash" is certified as of the beginning of each fiscal year by the State Bureau of Accounts and this, together with certain subsequent tax receipts, is used as the basis for subsequent appropriations from available funds, which are not required to be included in the annual tax levy. Subject to certain adjustments, free cash is surplus revenue less uncollected and overdue property taxes from prior years. Free Cash is often used as a quasi-benchmark for the financial health of the municipality. In 2009 the Town had a negative free cash balance. Since that time, Winthrop has worked to establish stronger financial controls and planning tools. Free Cash has been positive and growing since 2010. The Free Cash balance as of July 1, 2017, as certified by DOR on November 17 th , 2017, was $1,245,253. Reserve Policies In addition to Free Cash, reserve fund balances are a commonly used benchmark for the financial health of the municipality. Free cash and stabilization fund balances, by year, are shown in Figure 14 . The Town of Winthrop has a commitment to maintaining balances in reserve funds. After Free Cash is certified a written policy guides the distribution of funds where 80% of the free cash is transferred into stabilization funds established under MGL Chapter 40, Section 5B. This policy was created to provide structure and discipline relative to the use of free cash, with the goal of improving strategic planning in the Town. General Stabilization Fund The General Stabilization Fund is funded with 30% of the annual free cash and is used to Figure 14: Stabilization Fund Balances $0.0 $1.0 $2.0 $3.0 $4.0 2010 2011 2012 2013 2014 2015 2016 2017 Millions Annual Free Cash and Stabilization Fund Balance Source: DOR Certified Free Cash Stabilization Fund Balance Figure 15: Free Cash History 0% 2% 4% 6% 8% 10% $0.0 $1.0 $2.0 $3.0 $4.0 $5.0 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 Balance as Percent of General Fund (Line) Fund Balances (Bars) Millions Fiscal Year Stabilization Fund Balances Building Maintenance Stabilization Capital Stabilization General Stabilization Fund Balance as % of General Fund Budget 26 Town of Winthrop FY2019 Budget provide a source of reserves in the event of an economic downturn or the event of an extraordinary, non-capital related, expenditure. Capital Stabilization Fund This fund was established for planned capital improvements as determined through the Capital Improvement Plan. It is not to be used for routine annual maintenance. After free cash is certified, 40% of the balance is transferred into this fund. Building Maintenance Stabilization Fund In fiscal 2014, the Town also established Building Maintenance Stabilization Fund for the any extraordinary unforeseen facility maintenance expenditures relating to all town building facilities. This fund was established for extraordinary and unforeseen facility maintenance expenditures, with a goal to grow the balance in this fund to $300,000. 10% of the annual free cash is transferred into this fund until the balance reaches the goal. Any funds in excess of the goal will be used to fund the Capital Stabilization Fund. Reserves for Extraordinary Expenditures With a General Fund budget of approximately $50.5 million, the Town does not have a lot of flexibility to absorb significant, unplanned expenses. To compensate for this and in recognition that extraordinary expenditures, such as a significant snowfall or emergency repairs, are a reality of running a municipality, the Town of Winthrop maintains lines within the operating budget to absorb such costs. Town Council Reserve The FY2019 budget has $140,000 budgeted in the Town Council Reserve. If not for the Town Council Reserve, most extraordinary expenses would have to be paid for from an appropriation out of free cash or a stabilization fund. This reserve functions as a first line of defense in the management of necessary, emergency expenditures. The Town Council Reserve also serves as a potential mechanism for unlocking grant funds when there is a matching requirement. If the Town learns of a grant opportunity that requires matching funds, but the departmental budget does not have the flexibility necessary to absorb the cost, the Town Council Reserve can be used. Salary Reserve When negotiation union contracts, the town does not know the exact amount that will be agreed upon for wages, or if the contract will go to arbitration and what the arbitrator’s decision will be. To control for this uncertainty and to protect the financial standing of the Town, this reserve is budgeted. Multi-Year Planning The annual budget is, at its core, a planning document and a statement of priorities. The Town of Winthrop is continually working to improve the operations and function of its government as well as working to make Winthrop a destination. Part of this multi-year plan related to the creation of the Ferry Enterprise Fund. The recently launched ferry, Valkyrie, is intended to allow resident commuters an easier way to get to Downtown Boston, as well as to bring tourists from Boston to Winthrop. Growing the Tax Base Economic development is of particular importance to the Town. Historical new growth levels have been under 1% of the prior year’s tax levy and the Town is primarily residential. One of the major initiatives that the Town is working is the revitalization of the Center Business District. This is a multi-faceted strategy that Town of Winthrop FY2019 Budget 27 involves the coordination of several Town departments, the Town Council, the Winthrop Chamber of Commerce, local business owners, as well as residents of the Town. One of the items central to the revitalization effort will be the function of the former Middle School Building. In time for the 2016-2017 school year, the Winthrop Public School District was able to open the new Middle/High School complex. This state of the art facility is the product of several years of effort from the School Department, Town, Residents, and Massachusetts School Building Authority (MSBA) and will mean that the district will no longer need the building located on Pauline Street. As of the writing of this document, no plans for the old school building have been finalized, however many options have been considered and the building will play a key role in the future growth and development of the Town Center. Energy Management Winthrop recently was awarded a grant to fund an energy manager position that is shared with the City of Chelsea. The goal of the grant is to not only improve the Town’s green infrastructure but also to improve the energy efficiency of Town buildings and operations. Risk Management The Town maintains a policy that addresses the custodial credit risk of deposits. The Town Treasurer performs a quarterly analysis, using a commercially available bank rating service, of the performance of banking institutions that have custody of Town deposits. Insurance In order to ensure that town assets are duly protected, the Town works with the Massachusetts Interlocal Insurance Association (MIIA) for the majority of its insurance. MIIA started in 1982 and is now one of the largest municipal insurance pools in the nation. Through MIIA, the Town is working to identify and manage risks. The Town has applied for several competitive grants to fund Risk Management programs through MIIA as well as working to implement asset management and employee training programs. 28 Town of Winthrop FY2019 Budget City and town employees (other than managerial and confidential employees) are entitled to join unions and to bargain collectively on questions of wages, hours and other terms and conditions of employment. The Town has approximately 541 employees, including those in the School Department, approximately 67 percent of whom belong to unions or other collective bargaining groups as show in the table below. Contracts for Town Employee Unions will expire at the end of Fiscal Year 2017 and School Employee Unions expire the following year. Employee Benefits Retirement The Winthrop Contributory Retirement System was established to provide retirement benefits to Town employees and their beneficiaries. Employees of the Town do not participate in Social Security but are a members of a contributory defined benefit retirement system. The System is governed by a five-member board comprised of the CFO of the Town (ex-officio), two members elected by the System’s participants, one member appointed by the Town Council and one member appointed by the other board members. The Retirement System participates, as a Participating member, in the Pension Reserves Investment Trust (PRIT), which meets the criteria of an external investment pool. Every two years a full actuarial valuation of the pension system is done. The valuation was performed as of January 1, 2017 pursuant to Chapter 32 of the General Laws of the Commonwealth of Massachusetts. The assumptions used in this valuation were the same as the prior valuation with the exception of a reduction of .25% in the investment return assumption and moving the mortality assumption to a fully generational table. The fully generational table is the result of updated actuarial standards to account for longer life expectancy. In prior valuations, the mortality assumption was improved gradually, which helped to control for longer life expectancy. The fully generational model goes further than a standard increase in the mortality assumption by using a two-dimensional projection that is based both on the age of the member and the calendar year. According to the most recent actuarial valuation of the plan, as of January 1, 2017, the Winthrop Pension system is almost 81% funded, with an Unfunded Actuarial Liability (UAL) of approximately $14.5 million. This UAL is based on the actuarial value of assets, which is a method that recognizes investment gains and Labor Relations Actuarial Valuation Date Actuarial Value of Assets (a) Actuarial Accrued Liability (AAL) (b) Unfunded AAL (UAAL) (b-a) Funded Ratio (a/b) Covered Payroll (c) UAAL as a % of Cov. Payroll ((b-a)/c) 1/1/2017 $61,095,218 $75,606,098 $14,510,880 80.8% $12,853,218 112.9% 1/1/2015 $52,707,691 $69,473,818 $16,766,127 75.9% $11,694,602 143.4% 1/1/2013 $43,816,970 $62,687,986 $18,871,016 69.9% $10,188,836 185.2% 1/1/2011 $41,833,511 $57,190,013 $15,356,502 73.1% $10,030,804 153.1% 1/1/2009 $33,143,983 $52,659,365 $19,515,382 62.9% $10,081,571 193.6% 1/1/2007 $33,286,529 $47,942,472 $14,655,943 69.4% $9,981,962 146.8% Table 6: Pension Valuation Town of Winthrop FY2019 Budget 29 losses over a six-year period. As of January 1, 2017, the actuarial value of assets is 96.2% of the market value. On a market value basis, the UAL is $15.7 million, and the funded ratio is 79.3%. Table 6 shows a summary of the results of the past five actuarial valuations. The Town is on a funding schedule where the total appropriation increases 4% each year until the system is fully funded in FY28. Health Insurance All active and retired members receive health insurance through the Group Insurance Commission of the Commonwealth of Massachusetts (GIC). OPEB The Town currently finances its other postemployment benefits (OPEB) on a pay-as- you-go basis. The Town’s other postemployment (OPEB) benefit liability increased by $3.2 million, totaling $18.9 million as of June 30, 2015. Budget Overview Town of Winthrop FY2019 Budget 31 Settled in 1630, Winthrop is one of the oldest communities in the country. It was named for John Winthrop; a governor of Massachusetts. John Winthrop’s son Deane Winthrop’s home built in 1637 is now a historic site and museum and is considered the oldest continually occupied home in the United States. The Town of Winthrop, incorporated as a Town in 1852, is located in Suffolk County on a northern book-end peninsula of Boston Harbor and bordered on the northwest by the cities of Boston and Revere. There were two military forts in Winthrop. Fort Banks was established in 1890 as part of a grand costal defense network up and down the eastern seaboard and decommissioned in 1947 in the demilitarization following World War II. At the start of the Spanish American War in 1898, land at Winthrop Heights was requisitioned to become Fort Heath which continued serving well into the cold war, providing support to the Nike Hercules surface-to-air missile systems until 1966. Table 7 (right) contains some summary information on the Town. People & Economy Overview Winthrop, Massachusetts Quick Facts Government Settled 1630 Incorporated 1852 State Massachusetts County Suffolk Government Type Council-Manager Council President Term (years) 2 Councilor Term (years) 4 Precinct Councilors 6 At-Large Councilors 2 People Population (2010) 17,497 % of State 0.3% % White/non-Hispanic 94.3% % Non-white/Hispanic 5.7% Median age (years) 43.7 Geography Neighborhoods 6 Land area (Sq. miles) 2 Water area (Sq. miles) 6.3 Density (Pop./Sq. mile) 8,749 Public road mileage 36.34 Ft. above sea-level 36.0 Climate Climate type Humid Continental Avg. Ann. High Temp. (°F) 59.3 Avg. Ann. Low Temp. (°F) 43.9 Avg. rainfall/year (inches) 42.5 Avg. precipitation days/year 126.0 Avg. snowfall/year (inches) 41.8 Avg. snowy days/year 22.5 Ann. Sunshine hours 2,638.2 Table 7: Quick Facts 32 Town of Winthrop FY2019 Budget Population The population of Winthrop grew rapidly in the 1940’s and ‘50’s and peaked in the 1960’s. Since that time, the population has been in decline. As of the 2010 census, the Winthrop population is close to the level of the 1940 census, as shown in Figure 16 . The most recent local census stands at 18,111. Age Data from the 2014 American Community Survey (ACS) shows that Winthrop residents are mostly older with a median age of 42.7 years as compared to the statewide median of 39.1 years. Figure 2 shows the distribution of residents across age groups. Less than 25% of residents are under 25 years old, which is considerably lower than the statewide figure of 32%. However, the percent under 10 years old in Winthrop of 10.4% is close to the statewide figure of 11.5%. Race and Ethnicity Winthrop is not a very racially diverse community with over 94% of the population identifying as white, according to data from the 2014 ACS, which much higher than the statewide figure of 80%. Winthrop is much closer to the statewide figures for percent of the population identifying as two or more races, 2.6% for both Winthrop and the state, as well as for the percent identifying as Hispanic or Latino, 8.7% for Winthrop and 9.6% for the state. The two communities that directly boarder Winthrop, Revere and East Boston, both have very high Hispanic populations at 22.8% and 57.6% respectively. Winthrop’s People Count Percent Total Population 17,992 Race White 16,973 94.3% Black or African American 304 1.7% American Indian 0 0.0% Asian 126 0.7% Native Hawaiian/Pacific Islander 17 0.1% Some other race 97 0.5% Two or more races 475 2.6% Hispanic Or Latino And Race Hispanic or Latino (of any race) 1,565 8.7% Not Hispanic or Latino 16,427 91.3% Source: 2014 American Community Survey Table 8: Demographics 0 500 1,000 1,500 2,000 2,500 3,000 Winthrop Population by Age Group Source: 2014 American Community Survey - 5,000 10,000 15,000 20,000 25,000 1940 1950 1960 1970 1980 1990 2000 2010 2013 Winthrop's Population 1940 to 2010 Census 2013 Town Census Figure 16: Population Figure 17: Population Age Distribution Town of Winthrop FY2019 Budget 33 Massachusetts Economy The Massachusetts economy is strong. Like most areas, the not too distant economic downturn had a considerable impact on the local economy, but there are signs of recovery. Both the state as a whole and the Boston Metro area have not only regained all the jobs lost since the 2001 recession but have grown to new levels, as shown in the graph below. Growth in the number of jobs has kept pace with growth in the labor force. As shown in Figure 19 , the unemployment rate in Massachusetts has been consistently lower than the national rate. Massachusetts remains one of the richest states in the country in terms of per capita gross domestic product (GDP). According to the 2016 data from the Bureau of Economic Analysis (BEA), Massachusetts real GDP per capita ranks 2 nd in the nation and is 129% the national figure. Winthrop Economy According to a report done by the Edward J. Collins, Jr. Center for Public Management at UMass Boston (Collins Center), Winthrop currently offers less than 0.2 jobs per resident in the labor force, which means that most residents have to seek employment outside of town. This does not appear to have been a barrier to Winthrop residents finding employment. As shown in Figure 19 , the unemployment rate for the Town of Winthrop is close to, but below the rate for both the state and the nation as a whole. Economy Figure 18: Employment 0% 1% 2% 3% 4% 5% 6% 7% 8% 9% 10% 2011M1 2013M1 2015M1 2017M1 Unemployment Rates Feb 2010 - Feb 2017 US and MA Seasonally Adjusted Winthrop rate not Seasonally Adjusted US MA Winthrop Figure 19: Unemployment Rates 34 Town of Winthrop FY2019 Budget Housing As noted earlier, Winthrop is a residential community. Over 91% of the town’s 5,758 parcels are residential. The distribution of those parcels by type is shown in Figure 21 . Housing Market The market crash of 2007 was over a decade ago and despite signs of recovery, its impacts are still felt. Like most communities in Massachusetts, Winthrop was not spared the impact on the housing market but has recovered. According to data from DOR, the average single-family home in Winthrop in 2017, the most recent year data is available, was worth $386,429, placing Winthrop in the upper third of the 337 other communities which this data was available for. From January 2017 to March 2018, according to data from the Greater Boston Association of Realtors, there has been an average of 8 closed sales of single family homes in Winthrop per month. With a small number of closed sales per month, the median sales price has the potential to be skewed, but as shown in Figure 20 , the median sales price per month has been reasonably consistent and close to the average single-family home value. The other significant elements of the real estate market in Winthrop are the number of days on the market before the sale and the percentage of original list price received. Figure 20 shows that homes have been selling very close to their original list price with only a few months where the value fell below 95% and one month where it was over 100%. The number of days on the market has fluctuated considerably but has averaged at 32 days from January 2017 to March 2018. Sectors of Winthrop’s Economy Single Family 46% Multi Family 28% Condos 24% Apartments 2% Winthrop Residential Parcels Distribution by Type in 2018 80% 85% 90% 95% 100% 105% 110% $0 $100 $200 $300 $400 $500 $600 Jan 2016 Mar 2016 May 2016 Jul 2016 Sep 2016 Nov 2016 Jan 2017 Mar 2017 May 2017 Jul 2017 Sep 2017 Nov 2017 Jan 2018 Mar 2018 Percent of Original List Price Received (Line) Median Sales Price (Bars) Thousands Winthrop Single Family Home Sales Data Source: Greater Boston Association of Realtors Local Market Update Figure 20: Home Sales Figure 21: Residential Parcels Town of Winthrop FY2019 Budget 35 Retail Most of the retail demand from Winthrop residents is met outside of the town. Data from a 2014 study by The Collins Center showed that 68% of the residential community’s retail spending is done outside of town. However, when looking at individual categories of spending, there are three where the local sales exceed the local demand. This includes household appliance stores, hardware stores, and pharmacies. The total local business activity generated by these three categories not directly attributable to the resident population is estimated at $16.3 million. Restaurants, Dining and Hospitality Winthrop contains severally regionally-known restaurants and four lodging establishments, including the Harrington House B&B (3 rooms), Inn at Crystal Cove (28 rooms), the newly renovated Inn at Winthrop Shore (30 rooms), and the Winthrop Arms (9 rooms). According to the 2007 Economic Census, the latest year data was available for Winthrop, 27 businesses were categorized as accommodation and food services, employing over 180 people and doing over $10 million in business. Current estimates show that the accommodation and food service industry in Winthrop has grown considerably since then. Based on the revenue received from the .75% local option meals tax and 6% rooms tax, in FY2015 total sales for Winthrop restaurants and hotels was over $20 million and over $1.4 million respectively. Winthrop has seen a large uptick in properties listed on AirBnB and other online platforms as having rooms available. Transportation Since most residents work outside of the town, transportation is of particular importance. The principal highway and main access point serving the Town is State Route 145. Secondary access is via Revere Street to the north. The Boston docks, bus and truck terminals and Logan International Airport are all easily accessible from Winthrop, thus providing ocean, land and air carrier service. Public Transportation Winthrop is a member community of the Massachusetts Bay Transportation Authority (MBTA), which subsidizes the operations of the bus service to the Town of Winthrop. This service is currently provided by Paul Revere Transportation, who has been operating the service since 1991. The MBTA will be going out to bid sometime in the near future. The nearest MBTA subway station to Winthrop is the Orient Heights Station of the Blue Line. Winthrop Ferry For the past three years, the Town of Winthrop began providing ferry service. The ferry provides high speed service for commuters and tourists to Boston and Quincy as well as some special events. General Government General Fund Town of Winthrop FY2019 Budget 37 Town Council Budget Overview Included Departments • Town Council • Town Clerk • Planning Board • Appeals Board $0 $100,000 $200,000 $300,000 $400,000 $500,000 $600,000 $700,000 FY2016 Actual FY2017 Actual FY2018 Budget Request Adopted Personnel Non-Personnel 38 Town of Winthrop FY2019 Budget Town Council Department Budget Overview Staffing Title Union Code Budgeted Salary Requested Positions Budgeted Positions Council Clerk Non-Union 56,000 1.00 1.00 Town Council Member Non-Union 20,800 8.00 8.00 Town Council President Non-Union 5,200 1.00 1.00 Total 82,000 $0 $50,000 $100,000 $150,000 $200,000 $250,000 $300,000 FY2016 Actual FY2017 Actual FY2018 Budget Request Adopted Personnel Non-Personnel General Government Town of Winthrop FY2019 Budget 39 Town Council Department Budget 110 Town Council FY2016 Actual FY2017 Actual FY2018 Budget FY2019 Request FY2019 Adopted Percent Change Personnel Services 511 Permanent Employees 34,900 25,784 26,000 82,000 82,000 215.4 % 519 Other Personal Services 0 11,250 12,000 0 0 -100.0 % Personnel Services Subtotal 34,900 37,034 38,000 82,000 82,000 115.8 % Purchased Services 530 Professional and Technical 29,960 4,358 28,200 28,500 23,500 -16.7 % 534 Communication 0 0 5,400 0 0 -100.0 % Purchased Services Subtotal 29,960 4,358 33,600 28,500 23,500 -30.1 % Supplies 542 Office Supplies 0 933 2,000 2,000 2,000 0.0 % Supplies Subtotal 0 933 2,000 2,000 2,000 0.0 % Other Charges and Expenses 573 Dues and Memberships 0 0 0 245 245 0.0 % 578 Other Classified Items 0 0 132,500 140,000 100,000 -24.5 % Other Charges and Expenses Subtotal 0 0 132,500 140,245 100,245 -24.3 % Total 64,860 42,324 206,100 252,745 207,745 0.8 % Budget Highlights Line 530 Professional and Technical: • Contains $20,000 for Outside Audit Line 578 Other Classified Items: • Contains $100,000 for Town Council Reserve 40 Town of Winthrop FY2019 Budget Town Clerk Budget Overview Staffing Title Union Code Budgeted Salary Requested Positions Budgeted Positions Senior Clerks Clerical 57,488 2.00 1.50 Assistant Town Clerk Non-Union 52,554 1.00 1.00 Town Clerk Non-Union 80,151 1.00 1.00 Total 190,194 $0 $50,000 $100,000 $150,000 $200,000 $250,000 $300,000 $350,000 FY2016 Actual FY2017 Actual FY2018 Budget Request Adopted Personnel Non-Personnel General Government Town of Winthrop FY2019 Budget 41 Town Clerk Budget 161 Town Clerk FY2016 Actual FY2017 Actual FY2018 Budget FY2019 Request FY2019 Adopted Percent Change Personnel Services 511 Permanent Employees 175,933 209,966 211,000 198,055 191,000 -9.5 % 512 Temporary Employees 57,620 39,930 15,000 36,000 36,000 140.0 % 514 Differentials 0 1,900 1,900 1,850 1,350 -28.9 % 519 Other Personal Services 0 0 7,000 7,000 7,000 0.0 % Personnel Services Subtotal 233,553 251,796 234,900 242,905 235,350 0.2 % Purchased Services 524 Repairs and Maintenance 0 2,550 1,400 1,800 1,800 28.6 % 527 Rentals and Leases 0 776 1,552 1,552 1,552 0.0 % 530 Professional and Technical 19,922 432 500 500 500 0.0 % 534 Communication 0 4,743 7,000 7,000 7,000 0.0 % Purchased Services Subtotal 19,922 8,501 10,452 10,852 10,852 3.8 % Supplies 542 Office Supplies 15,728 3,429 4,000 5,000 4,000 0.0 % 558 Other Supplies 0 12,406 19,050 19,050 19,050 0.0 % Supplies Subtotal 15,728 15,836 23,050 24,050 23,050 0.0 % Other Charges and Expenses 573 Dues and Memberships 278 285 305 305 305 0.0 % 579 Software 0 800 7,100 10,600 10,600 49.3 % Other Charges and Expenses Subtotal 278 1,085 7,405 10,905 10,905 47.3 % Town Clerk Total 269,481 277,217 275,807 288,712 280,157 1.6 % Budget Highlights Line 512 Temporary Employees: • Contains $4,000 for Election Custodial Services • Contains $20,000 for Election Personnel • Contains $12,000 for Police Details Line 534 Communication: • Contains $7,000 for postage - daily, census Line 558 Other Supplies: • Contains $15,000 for ballots, software, street list 42 Town of Winthrop FY2019 Budget Planning Board Budget Overview 175 Planning Board FY2016 Actual FY2017 Actual FY2018 Budget FY2019 Request FY2019 Adopted Percent Change Personnel Services 511 Permanent Employees 2,500 0 0 0 0 0.0 % 519 Other Personal Services 0 2,500 2,500 2,500 0 -100.0 % Personnel Services Subtotal 2,500 2,500 2,500 2,500 0 -100.0 % Purchased Services 530 Professional and Technical 0 0 30,750 30,750 750 -97.6 % Purchased Services Subtotal 0 0 30,750 30,750 750 -97.6 % Supplies 542 Office Supplies 0 202 300 300 300 0.0 % Supplies Subtotal 0 202 300 300 300 0.0 % Planning Board Total 2,500 2,702 33,550 33,550 1,050 -96.9 % Budget Highlights Line 530 Professional and Technical: Requested $30,000 for Town Planner Contract Position, not included in Recommendation $0 $5,000 $10,000 $15,000 $20,000 $25,000 $30,000 $35,000 $40,000 FY2016 Actual FY2017 Actual FY2018 Budget Request Adopted Personnel Non-Personnel General Government Town of Winthrop FY2019 Budget 43 Appeals Board Budget Overview Budget Highlights 242 FY2016 Actual FY2017 Actual FY2018 Budget FY2019 Request FY2019 Adopted Percent Change Personnel Services 511 Permanent Employees 5,000 0 0 0 0 0.0 % 519 Other Personal Services 0 6,000 6,000 6,000 6,000 0.0 % Personnel Services Subtotal 5,000 6,000 6,000 6,000 6,000 0.0 % Purchased Services 530 Professional and Technical 742 0 0 0 0 0.0 % 534 Communication 0 146 0 0 0 0.0 % Purchased Services Subtotal 742 146 0 0 0 0.0 % Supplies 542 Office Supplies 525 721 500 500 500 0.0 % Supplies Subtotal 525 721 500 500 500 0.0 % Appeals Board Total 6,268 6,867 6,500 6,500 6,500 0.0 % $0 $1,000 $2,000 $3,000 $4,000 $5,000 $6,000 $7,000 $8,000 FY2016 Actual FY2017 Actual FY2018 Budget Request Adopted Personnel Non-Personnel 44 Town of Winthrop FY2019 Budget Airport Hazard Budget Overview 482 FY2016 Actual FY2017 Actual FY2018 Budget FY2019 Request FY2019 Adopted Percent Change Purchased Services 530 Professional and Technical 0 450 1,000 1,000 500 -50.0 % Purchased Services Subtotal 0 450 1,000 1,000 500 -50.0 % Airport Hazard Total 0 450 1,000 1,000 500 -50.0 % Budget Highlights $0 $200 $400 $600 $800 $1,000 $1,200 FY2016 Actual FY2017 Actual FY2018 Budget Request Adopted Personnel Non-Personnel General Government General Fund Town of Winthrop FY2019 Budget 45 Town Management Budget Overview Included Departments • Town Manager • Energy Management • Town Attorney • MIS $0 $100,000 $200,000 $300,000 $400,000 $500,000 $600,000 $700,000 $800,000 $900,000 FY2016 Actual FY2017 Actual FY2018 Budget Request Adopted Personnel Non-Personnel 46 Town of Winthrop FY2019 Budget Town Manager Budget Overview Staffing Title Union Code Budgeted Salary Requested Positions Budgeted Positions Senior Clerks Clerical 19,134 0.50 0.50 Admin Assistant Non-Union 57,471 1.00 1.00 Assistant Town Manager Non-Union 90,000 1.00 1.00 Interns Non-Union 20,000 1.00 1.00 Town Manager Non-Union 160,000 1.00 1.00 Total 346,605 $0 $50,000 $100,000 $150,000 $200,000 $250,000 $300,000 $350,000 $400,000 $450,000 $500,000 FY2016 Actual FY2017 Actual FY2018 Budget Request Adopted Personnel Non-Personnel General Government Town of Winthrop FY2019 Budget 47 Town Manager Budget 112 Town Manager FY2016 Actual FY2017 Actual FY2018 Budget FY2019 Request FY2019 Adopted Percent Change Personnel Services 511 Permanent Employees 257,266 270,864 374,000 370,862 340,000 -9.1 % 514 Differentials 0 1,000 1,675 675 500 -70.1 % 519 Other Personal Services 750 0 0 0 0 0.0 % Personnel Services Subtotal 258,016 271,864 375,675 371,537 340,500 -9.4 % Purchased Services 527 Rentals and Leases 0 2,400 2,879 2,900 2,900 0.7 % 530 Professional and Technical 35,266 64,703 51,240 51,240 51,300 0.1 % 534 Communication 0 2,728 5,300 2,900 500 -90.6 % Purchased Services Subtotal 35,266 69,831 59,419 57,040 54,700 -7.9 % Supplies 542 Office Supplies 7,907 9,989 5,000 5,000 5,000 0.0 % 558 Other Supplies 0 3,425 0 0 0 0.0 % Supplies Subtotal 7,907 13,414 5,000 5,000 5,000 0.0 % Other Charges and Expenses 573 Dues and Memberships 14,617 4,380 9,000 9,000 9,000 0.0 % Other Charges and Expenses Subtotal 14,617 4,380 9,000 9,000 9,000 0.0 % Town Manager Total 315,806 359,489 449,094 442,577 409,200 -8.9 % Budget Highlights Line 530 Professional and Technical: • Contains $48,000 for Labor council Line 534 Communication: • Request contained $2,400 for Employee Cellphone Reimbursement for two employees, not included in Recommendation 48 Town of Winthrop FY2019 Budget Energy Management Budget Overview Staffing Title Union Code Budgeted Salary Requested Positions Budgeted Positions Energy Manager Non-Union 63,728 1.00 1.00 Position Subtotal 63,728 City of Chelsea Share of Energy Manager -33,000 Subtotal Adjustments -33,000 Total 30,728 131 Energy Management FY2016 Actual FY2017 Actual FY2018 Budget FY2019 Request FY2019 Adopted Percent Change Personnel Services 511 Permanent Employees 65,565 88,175 0 31,000 31,000 0.0 % Personnel Services Subtotal 65,565 88,175 0 31,000 31,000 0.0 % Purchased Services 534 Communication 0 1,200 0 0 0 0.0 % Purchased Services Subtotal 0 1,200 0 0 0 0.0 % Energy Management Total 65,565 89,375 0 31,000 31,000 0.0 % Budget Highlights $0 $10,000 $20,000 $30,000 $40,000 $50,000 $60,000 $70,000 $80,000 $90,000 $100,000 FY2016 Actual FY2017 Actual FY2018 Budget Request Adopted Personnel Non-Personnel General Government Town of Winthrop FY2019 Budget 49 Town Attorney Budget Overview 151 FY2016 Actual FY2017 Actual FY2018 Budget FY2019 Request FY2019 Adopted Percent Change Purchased Services 530 Professional and Technical 114,783 61,524 115,000 115,000 115,000 0.0 % Purchased Services Subtotal 114,783 61,524 115,000 115,000 115,000 0.0 % Town Attorney Total 114,783 61,524 115,000 115,000 115,000 0.0 % Budget Highlights $0 $20,000 $40,000 $60,000 $80,000 $100,000 $120,000 $140,000 FY2016 Actual FY2017 Actual FY2018 Budget Request Adopted Personnel Non-Personnel 50 Town of Winthrop FY2019 Budget MIS Department Budget Overview Staffing Title Union Code Budgeted Salary Requested Positions Budgeted Positions Community Development Non-Union 33,858 0.50 0.50 Systems Administrator Non-Union 78,939 2.00 1.54 Total 112,797 $0 $50,000 $100,000 $150,000 $200,000 $250,000 $300,000 FY2016 Actual FY2017 Actual FY2018 Budget Request Adopted Personnel Non-Personnel General Government Town of Winthrop FY2019 Budget 51 MIS Department Budget 155 MIS Department FY2016 Actual FY2017 Actual FY2018 Budget FY2019 Request FY2019 Adopted Percent Change Personnel Services 511 Permanent Employees 98,583 75,094 79,000 143,573 113,000 43.0 % 514 Differentials 0 725 725 1,400 1,400 93.1 % Personnel Services Subtotal 98,583 75,819 79,725 144,973 114,400 43.5 % Purchased Services 523 Non-Energy Utilities 0 599 852 1,000 1,000 17.4 % 530 Professional and Technical 95,112 0 2,000 2,000 2,000 0.0 % 534 Communication 0 0 720 1,920 0 -100.0 % Purchased Services Subtotal 95,112 599 3,572 4,920 3,000 -16.0 % Supplies 542 Office Supplies 9,452 879 200 1,200 750 275.0 % Supplies Subtotal 9,452 879 200 1,200 750 275.0 % Other Charges and Expenses 579 Software 0 80,729 75,000 90,000 60,000 -20.0 % Other Charges and Expenses Subtotal 0 80,729 75,000 90,000 60,000 -20.0 % Capital Outlay 587 Replacement Equipment 0 9,535 7,000 14,000 0 -100.0 % Capital Outlay Subtotal 0 9,535 7,000 14,000 0 -100.0 % MIS Department Total 203,147 167,562 165,497 255,093 178,150 7.6 % Budget Highlights Line 534 Communication: Request contained $1,920 for Employee Cellphone Reimbursement not included in recommended Line 587 Replacement Equipment: Request contained $14,000 for Replacement Computer Equipment not included in recommended General Government General Fund Town of Winthrop FY2019 Budget 53 Administration & Finance Budget Overview Included Departments • Finance • Assessing • Treasurer/Collector • Municipal Hearings $0 $200,000 $400,000 $600,000 $800,000 $1,000,000 $1,200,000 $1,400,000 FY2016 Actual FY2017 Actual FY2018 Budget Request Adopted Personnel Non-Personnel 54 Town of Winthrop FY2019 Budget Finance Budget Overview Staffing Title Union Code Budgeted Salary Requested Positions Budgeted Positions Senior Clerk Clerical 36,551 1.00 1.00 Budget & Finance Manager Non-Union 95,571 1.00 1.00 Chief Financial Officer Non-Union 123,260 1.00 1.00 Payroll Specialist Non-Union 53,270 1.00 1.00 Senior Accountant Non-Union 77,836 1.00 1.00 Position Subtotal 386,489 School Department Share of Chief Financial Officer -20,000 Subtotal Adjustments -20,000 Total 366,489 $0 $50,000 $100,000 $150,000 $200,000 $250,000 $300,000 $350,000 $400,000 $450,000 $500,000 FY2016 Actual FY2017 Actual FY2018 Budget Request Adopted Personnel Non-Personnel General Government Town of Winthrop FY2019 Budget 55 Finance Budget 135 Finance FY2016 Actual FY2017 Actual FY2018 Budget FY2019 Request FY2019 Adopted Percent Change Personnel Services 511 Permanent Employees 297,388 298,465 354,000 370,000 367,000 3.7 % 514 Differentials 0 1,450 1,450 1,950 1,950 34.5 % Personnel Services Subtotal 297,388 299,915 355,450 371,950 368,950 3.8 % Purchased Services 527 Rentals and Leases 0 1,113 2,085 2,085 2,085 0.0 % 530 Professional and Technical 30,992 50,349 44,915 44,915 44,915 0.0 % 534 Communication 0 193 300 250 250 -16.7 % Purchased Services Subtotal 30,992 51,655 47,300 47,250 47,250 -0.1 % Supplies 542 Office Supplies 2,474 4,395 2,000 2,000 2,000 0.0 % Supplies Subtotal 2,474 4,395 2,000 2,000 2,000 0.0 % Other Charges and Expenses 571 In-State Travel 0 185 500 500 500 0.0 % 573 Dues and Memberships 2,702 0 0 250 250 0.0 % 579 Software 0 20,908 46,163 48,000 8,000 -82.7 % Other Charges and Expenses Subtotal 2,702 21,092 46,663 48,750 8,750 -81.2 % Finance Total 333,556 377,058 451,413 469,950 426,950 -5.4 % Budget Highlights Line 530 Professional and Technical: Contains $28,000 for Annual Audit Contains $15,000 for OPEB liability valuation for GASB 75 compliance Line 579 Software: Contains $8,000 for Software Cost 56 Town of Winthrop FY2019 Budget Assessing Budget Overview Staffing Title Union Code Budgeted Salary Requested Positions Budgeted Positions Principal Clerk Clerical 45,424 1.00 1.00 Assistant Assessor Non-Union 54,012 1.00 1.00 Chair Board of Assessors Non-Union 2,256 1.00 1.00 Deputy Assessor Non-Union 95,261 1.00 1.00 Member Board of Assessors Non-Union 3,652 2.00 2.00 Total 200,606 $0 $50,000 $100,000 $150,000 $200,000 $250,000 $300,000 FY2016 Actual FY2017 Actual FY2018 Budget Request Adopted Personnel Non-Personnel General Government Town of Winthrop FY2019 Budget 57 Assessing Budget 141 Assessing FY2016 Actual FY2017 Actual FY2018 Budget FY2019 Request FY2019 Adopted Percent Change Personnel Services 511 Permanent Employees 146,735 178,520 194,000 201,000 201,000 3.6 % 514 Differentials 0 775 775 825 825 6.5 % Personnel Services Subtotal 146,735 179,295 194,775 201,825 201,825 3.6 % Purchased Services 530 Professional and Technical 25,332 14,649 8,000 31,950 32,000 300.0 % 534 Communication 0 53 0 250 250 0.0 % Purchased Services Subtotal 25,332 14,701 8,000 32,200 32,250 303.1 % Supplies 542 Office Supplies 3,921 3,618 3,000 3,000 3,000 0.0 % Supplies Subtotal 3,921 3,618 3,000 3,000 3,000 0.0 % Other Charges and Expenses 573 Dues and Memberships 1,014 0 0 0 0 0.0 % 579 Software 0 12,330 16,440 15,450 15,500 -5.7 % Other Charges and Expenses Subtotal 1,014 12,330 16,440 15,450 15,500 -5.7 % Assessing Total 177,002 209,945 222,215 252,475 252,575 13.7 % Budget Highlights Line 530 Professional and Technical: Contains $5,200 for Personal Property Research Contains $9,750 for Data collection for cyclical valuation Contains $7,500 for interim year adjustment Line 579 Software: Contains $15,500 for software maintenance 58 Town of Winthrop FY2019 Budget Treasurer/Collector Budget Overview Staffing Title Union Code Budgeted Salary Requested Positions Budgeted Positions Part-Time Clerical 0 0.29 0 Principal Clerk Clerical 136,114 3.00 3.00 Assistant Treasurer/Collector Non-Union 66,603 1.00 1.00 Treasurer/Collector Non-Union 87,639 1.00 1.00 Total 290,357 $0 $50,000 $100,000 $150,000 $200,000 $250,000 $300,000 $350,000 $400,000 FY2016 Actual FY2017 Actual FY2018 Budget Request Adopted Personnel Non-Personnel General Government Town of Winthrop FY2019 Budget 59 Treasurer/Collector Budget 145 Treasurer/Collector FY2016 Actual FY2017 Actual FY2018 Budget FY2019 Request FY2019 Adopted Percent Change Personnel Services 511 Permanent Employees 298,994 288,385 289,000 301,556 301,000 4.2 % 514 Differentials 0 1,000 1,175 1,850 1,850 57.4 % 519 Other Personal Services 0 11,000 11,000 11,000 11,100 0.9 % Personnel Services Subtotal 298,994 300,385 301,175 314,406 313,950 4.2 % Purchased Services 527 Rentals and Leases 0 2,721 5,557 5,730 5,800 4.4 % 530 Professional and Technical 23,235 3,106 1,500 2,900 2,900 93.3 % 534 Communication 0 19,797 23,300 28,160 28,160 20.9 % 538 Other Purchased Services 0 7,316 7,300 7,300 7,300 0.0 % Purchased Services Subtotal 23,235 32,939 37,657 44,090 44,160 17.3 % Supplies 542 Office Supplies 34,195 4,817 3,000 3,000 3,000 0.0 % 558 Other Supplies 0 6,931 7,465 7,965 465 -93.8 % Supplies Subtotal 34,195 11,747 10,465 10,965 3,465 -66.9 % Other Charges and Expenses 571 In-State Travel 0 227 550 550 550 0.0 % 573 Dues and Memberships 2,098 365 365 365 365 0.0 % Other Charges and Expenses Subtotal 2,098 592 915 915 915 0.0 % Total 358,521 345,664 350,212 370,376 362,490 3.5 % Budget Highlights Line 527 Rentals and Leases: Contains $3,424 for Copier lease Contains $2,303 for Postage Machine lease Line 534 Communication: Contains $27,300 for Postage for all bills and Accounts Payable 60 Town of Winthrop FY2019 Budget Municipal Hearing Office Budget Overview Staffing Title Union Code Budgeted Salary Requested Positions Budgeted Positions Hearings Officer Non-Union 22,000 1.00 1.00 Total 22,000 $0 $10,000 $20,000 $30,000 $40,000 $50,000 $60,000 $70,000 $80,000 FY2016 Actual FY2017 Actual FY2018 Budget Request Adopted Personnel Non-Personnel General Government Town of Winthrop FY2019 Budget 61 Municipal Hearing Office Budget 293 Municipal Hearing Office FY2016 Actual FY2017 Actual FY2018 Budget FY2019 Request FY2019 Adopted Percent Change Personnel Services 511 Permanent Employees 16,634 20,417 20,000 20,234 22,000 10.0 % 519 Other Personal Services 0 5,000 5,000 5,000 5,100 2.0 % Personnel Services Subtotal 16,634 25,417 25,000 25,234 27,100 8.4 % Purchased Services 521 Energy 0 -27 0 0 0 0.0 % 530 Professional and Technical 23,116 16,024 21,685 23,573 23,650 9.1 % 534 Communication 419 334 1,450 1,850 1,850 27.6 % Purchased Services Subtotal 23,535 16,331 23,135 25,423 25,500 10.2 % Supplies 542 Office Supplies 11,085 2,542 1,500 1,500 1,500 0.0 % 558 Other Supplies 0 10,190 15,000 14,400 14,400 -4.0 % Supplies Subtotal 11,085 12,732 16,500 15,900 15,900 -3.6 % Other Charges and Expenses 571 In-State Travel 0 92 100 100 100 0.0 % Other Charges and Expenses Subtotal 0 92 100 100 100 0.0 % Capital Outlay 587 Replacement Equipment 0 454 0 800 0 0.0 % Capital Outlay Subtotal 0 454 0 800 0 0.0 % Municipal Hearing Office Total 51,254 55,026 64,735 67,457 68,600 6.0 % Budget Highlights Line 530 Professional and Technical: Contains $23,423 for Parking ticket processing Line 558 Other Supplies: Contains $5,000 for Parking & Non-Criminal Citations Contains $3,400 for Res stickers & visitor placards General Government General Fund Town of Winthrop FY2019 Budget 63 Human Resources Budget Overview Staffing Title Union Code Budgeted Salary Requested Positions Budgeted Positions Benefits Coordinator Non-Union 40,333 1.00 1.00 Director of Human Resources Non-Union 83,700 1.00 1.00 Position Subtotal 124,033 School Department Share of Director of Human Resources -35,000 School Department Share of Benefits Coordinator -18,000 Subtotal Adjustments -53,000 Total 71,033 $0 $10,000 $20,000 $30,000 $40,000 $50,000 $60,000 $70,000 $80,000 FY2016 Actual FY2017 Actual FY2018 Budget Request Adopted Personnel Non-Personnel 64 Town of Winthrop FY2019 Budget Human Resources Budget 153 Human Resources FY2016 Actual FY2017 Actual FY2018 Budget FY2019 Request FY2019 Adopted Percent Change Personnel Services 511 Permanent Employees 34,327 34,677 53,000 71,000 72,000 35.8 % 514 Differentials 0 0 0 500 500 0.0 % Personnel Services Subtotal 34,327 34,677 53,000 71,500 72,500 36.8 % Purchased Services 530 Professional and Technical 0 0 1,000 2,500 2,000 100.0 % 534 Communication 0 63 500 500 500 0.0 % Purchased Services Subtotal 0 63 1,500 3,000 2,500 66.7 % Supplies 542 Office Supplies 1,108 286 1,000 1,000 1,000 0.0 % Supplies Subtotal 1,108 286 1,000 1,000 1,000 0.0 % Other Charges and Expenses 573 Dues and Memberships 1,005 0 0 0 0 0.0 % Other Charges and Expenses Subtotal 1,005 0 0 0 0 0.0 % Human Resources Total 36,440 35,026 55,500 75,500 76,000 36.9 % Budget Highlights Public Safety General Fund Town of Winthrop FY2019 Budget 65 Police Budget Overview Included Departments • Police • Animal Control $0 $500,000 $1,000,000 $1,500,000 $2,000,000 $2,500,000 $3,000,000 $3,500,000 $4,000,000 FY2016 Actual FY2017 Actual FY2018 Budget Request Adopted Personnel Non-Personnel Public Safety General Fund 66 Town of Winthrop FY2019 Budget Police Department Budget Overview Staffing Title Union Code Budgeted Salary Requested Positions Budgeted Positions Clerk Clerical 45,424 1.00 1.00 Patrol Officer MCOP 421 1,373,067 24.00 24.00 Sergeant MCOP 421 471,224 7.00 7.00 Lieutenant MCOP 430 232,917 3.00 3.00 Court Officer/POIC/Detective on Call Non-Union 30,000 1.00 1.00 Day Officer Night Diff. Non-Union 9,000 1.00 1.00 Deputy Chief Non-Union 126,629 1.00 1.00 Interns Non-Union 0 1.00 0.00 Matron Non-Union 5,000 1.00 1.00 Police Chief Non-Union 163,200 1.00 1.00 Reserve Non-Union 56,071 1.00 1.00 Position Subtotal 2,525,587 Parking Enforcement Personnel 31,874 Subtotal Adjustments 31,874 Total 2,557,461 $0 $500,000 $1,000,000 $1,500,000 $2,000,000 $2,500,000 $3,000,000 $3,500,000 $4,000,000 FY2016 Actual FY2017 Actual FY2018 Budget Request Adopted Personnel Non-Personnel Public Safety General Fund Town of Winthrop FY2019 Budget 67 Police Department Budget 210 Police Department FY2016 Actual FY2017 Actual FY2018 Budget FY2019 Request FY2019 Adopted Percent Change Personnel Services 511 Permanent Employees 2,261,498 2,189,999 2,530,762 2,593,421 2,556,624 1.0 % 513 Overtime 248,260 376,497 290,000 315,824 290,000 0.0 % 514 Differentials 305,952 331,294 374,523 395,881 382,839 2.2 % 519 Other Personal Services 27,200 29,400 30,600 30,600 30,600 0.0 % Personnel Services Subtotal 2,842,909 2,927,191 3,225,884 3,335,726 3,260,064 1.1 % Purchased Services 521 Energy 56,955 27,681 39,000 52,908 41,000 5.1 % 524 Repairs and Maintenance 0 40,758 7,000 7,510 7,500 7.1 % 527 Rentals and Leases 0 3,780 3,228 3,228 3,228 0.0 % 529 Other Property Related Services 0 73 10,400 10,433 10,500 1.0 % 530 Professional and Technical 82,212 105,071 102,674 126,593 111,224 8.3 % 534 Communication 0 17,662 19,814 20,510 20,250 2.2 % 538 Other Purchased Services 0 1,287 1,100 1,041 1,100 0.0 % Purchased Services Subtotal 139,167 196,311 183,217 222,223 194,802 6.3 % Supplies 542 Office Supplies 0 1,098 5,900 7,511 6,000 1.7 % 548 Vehicular Supplies 0 0 3,000 3,843 3,000 0.0 % 549 Food and Food Service Supplies 0 0 205 205 205 0.0 % 558 Other Supplies 28,802 5,053 22,000 25,967 22,000 0.0 % Supplies Subtotal 28,802 6,151 31,105 37,527 31,205 0.3 % Other Charges and Expenses 573 Dues and Memberships 26,807 8,438 6,634 10,834 7,500 13.1 % 579 Software 0 13,932 14,000 13,500 13,500 -3.6 % Other Charges and Expenses Subtotal 26,807 22,370 20,634 24,334 21,000 1.8 % Capital Outlay 587 Replacement Equipment 0 39,393 40,000 40,000 0 -100.0 % Capital Outlay Subtotal 0 39,393 40,000 40,000 0 -100.0 % Police Department Total 3,037,686 3,191,416 3,500,840 3,659,810 3,507,071 0.2 % Budget Highlights Line 529 Other Property Related Service: Contains $10,000 for Required cell maintenance Line 530 Professional and Technical: Contains $7,280 for Police Academy Line 534 Communication: Contains $12,146 for Wireless cards for cruisers Line 579 Software: Contains $13,000 for Records Management Software Contains $3,500 for Video recording software for Cruisers Public Safety General Fund 68 Town of Winthrop FY2019 Budget Animal Control Budget Overview Staffing Title Union Code Budgeted Salary Requested Positions Budgeted Positions Animal Control Non-Union 47,300 1.00 1.00 Total 47,300 $0 $10,000 $20,000 $30,000 $40,000 $50,000 $60,000 FY2016 Actual FY2017 Actual FY2018 Budget Request Adopted Personnel Non-Personnel Public Safety General Fund Town of Winthrop FY2019 Budget 69 Animal Control Budget 292 Animal Control FY2016 Actual FY2017 Actual FY2018 Budget FY2019 Request FY2019 Adopted Percent Change Personnel Services 511 Permanent Employees 46,447 46,926 48,000 48,500 48,000 0.0 % 514 Differentials 0 0 725 725 725 0.0 % Personnel Services Subtotal 46,447 46,926 48,725 49,225 48,725 0.0 % Purchased Services 524 Repairs and Maintenance 0 3,834 3,000 3,000 3,000 0.0 % 530 Professional and Technical 695 35 2,400 2,400 2,400 0.0 % 534 Communication 767 450 600 600 600 0.0 % Purchased Services Subtotal 1,462 4,319 6,000 6,000 6,000 0.0 % Supplies 558 Other Supplies 1,910 2,770 1,850 1,850 1,850 0.0 % Supplies Subtotal 1,910 2,770 1,850 1,850 1,850 0.0 % Animal Control Total 49,820 54,015 56,575 57,075 56,575 0.0 % Budget Highlights Line 534 Communication: Contains $600 for Employee Cellphone Reimbursement Public Safety General Fund Town of Winthrop FY2019 Budget 71 Fire Budget Overview Included Departments • Fire • Emergency Management $0 $500,000 $1,000,000 $1,500,000 $2,000,000 $2,500,000 $3,000,000 $3,500,000 FY2016 Actual FY2017 Actual FY2018 Budget Request Adopted Personnel Non-Personnel Public Safety General Fund 72 Town of Winthrop FY2019 Budget Fire Department Budget Overview Staffing Title Union Code Budgeted Salary Requested Positions Budgeted Positions Principal Clerk Clerical 45,942 1.00 1.00 Captain IAF 1070 398,236 5.00 5.00 Fire Fighter IAF 1070 1,478,456 27.00 27.00 Fire Lieutenant IAF 1070 322,831 5.00 5.00 Fire Chief Non-Union 137,510 1.00 1.00 Total 2,382,975 $0 $500,000 $1,000,000 $1,500,000 $2,000,000 $2,500,000 $3,000,000 $3,500,000 FY2016 Actual FY2017 Actual FY2018 Budget Request Adopted Personnel Non-Personnel Public Safety General Fund Town of Winthrop FY2019 Budget 73 Fire Department Budget 220 Fire Department FY2016 Actual FY2017 Actual FY2018 Budget FY2019 Request FY2019 Adopted Percent Change Personnel Services 511 Permanent Employees 2,164,864 2,229,308 2,263,911 2,272,911 2,272,911 0.4 % 513 Overtime 363,549 272,495 264,000 264,000 264,000 0.0 % 514 Differentials 91,246 92,850 93,680 93,680 94,180 0.5 % Personnel Services Subtotal 2,619,658 2,594,653 2,621,591 2,630,591 2,631,091 0.4 % Purchased Services 521 Energy 51,576 25,332 30,817 30,817 30,817 0.0 % 523 Non-Energy Utilities 0 160 0 0 0 0.0 % 524 Repairs and Maintenance 0 63,441 51,855 51,905 51,905 0.1 % 530 Professional and Technical 33,937 5,450 10,000 10,000 10,000 0.0 % 534 Communication 0 26,605 22,650 22,650 22,650 0.0 % Purchased Services Subtotal 85,513 120,988 115,322 115,372 115,372 0.0 % Supplies 542 Office Supplies 0 2,492 2,000 2,000 2,000 0.0 % 545 Custodial Supplies 0 0 2,000 2,000 2,000 0.0 % 550 Medical Supplies 0 3,391 4,000 4,000 4,000 0.0 % 558 Other Supplies 53,492 14,635 23,450 25,950 25,950 10.7 % Supplies Subtotal 53,492 20,518 31,450 33,950 33,950 7.9 % Other Charges and Expenses 571 In-State Travel 0 367 500 500 500 0.0 % 573 Dues and Memberships 14,507 2,776 2,900 2,900 2,900 0.0 % 579 Software 0 14,569 15,300 15,300 15,300 0.0 % Other Charges and Expenses Subtotal 14,507 17,712 18,700 18,700 18,700 0.0 % Capital Outlay 587 Replacement Equipment 0 236 85,000 85,000 85,000 0.0 % Capital Outlay Subtotal 0 236 85,000 85,000 85,000 0.0 % Fire Department Total 2,773,170 2,754,107 2,872,063 2,883,613 2,884,113 0.4 % Budget Highlights Line 524 Repairs and Maintenance: Contains $40,000 for engine/apparatus repair Line 534 Communication: Contains $20,650 for Emergency Communication system Public Safety General Fund 74 Town of Winthrop FY2019 Budget Emergency Management Budget Overview 291 Emergency Management FY2016 Actual FY2017 Actual FY2018 Budget FY2019 Request FY2019 Adopted Percent Change Purchased Services 521 Energy 6,975 6,182 4,960 4,960 4,960 0.0 % 523 Non-Energy Utilities 0 80 240 240 240 0.0 % 524 Repairs and Maintenance 0 3,761 2,700 2,600 1,000 -63.0 % 530 Professional and Technical 673 429 2,000 2,000 1,000 -50.0 % 534 Communication 0 4,249 4,800 4,800 4,800 0.0 % Purchased Services Subtotal 7,647 14,701 14,700 14,600 12,000 -18.4 % Supplies 542 Office Supplies 3,945 465 1,000 1,000 750 -25.0 % 558 Other Supplies 0 953 600 600 600 0.0 % Supplies Subtotal 3,945 1,418 1,600 1,600 1,350 -15.6 % Other Charges and Expenses 579 Software 0 0 500 500 500 0.0 % Other Charges and Expenses Subtotal 0 0 500 500 500 0.0 % Emergency Management Total 11,592 16,119 16,800 16,700 13,850 -17.6 % $0 $2,000 $4,000 $6,000 $8,000 $10,000 $12,000 $14,000 $16,000 $18,000 FY2016 Actual FY2017 Actual FY2018 Budget Request Adopted Personnel Non-Personnel Public Safety General Fund Town of Winthrop FY2019 Budget 75 Inspectional Services Budget Overview Included Departments • Inspectional Services • Conservation Commission $0 $50,000 $100,000 $150,000 $200,000 $250,000 $300,000 $350,000 $400,000 FY2016 Actual FY2017 Actual FY2018 Budget Request Adopted Personnel Non-Personnel Public Safety General Fund 76 Town of Winthrop FY2019 Budget Inspectional Services Budget Overview Staffing Title Union Code Budgeted Salary Requested Positions Budgeted Positions Health Inspector/clerk Clerical 39,274 1.00 1.00 Senior Clerks Clerical 38,936 1.00 1.00 Building Inspector Non-Union 42,527 0.54 0.54 Commissioner of Insp Svcs Non-Union 82,327 1.00 1.00 Electrical Inspector Non-Union 16,006 0.43 0.43 Housing Inspector Non-Union 24,372 0.54 0.54 Plumbing Inspector Non-Union 16,860 0.43 0.43 Total 260,301 $0 $50,000 $100,000 $150,000 $200,000 $250,000 $300,000 $350,000 FY2016 Actual FY2017 Actual FY2018 Budget Request Adopted Personnel Non-Personnel Public Safety General Fund Town of Winthrop FY2019 Budget 77 Inspectional Services Budget 241 Inspectional Services FY2016 Actual FY2017 Actual FY2018 Budget FY2019 Request FY2019 Adopted Percent Change Personnel Services 511 Permanent Employees 272,278 255,621 254,000 250,000 261,000 2.8 % 514 Differentials 0 0 2,625 500 2,675 1.9 % 519 Other Personal Services 981 26,786 31,600 34,884 34,100 7.9 % Personnel Services Subtotal 273,258 282,407 288,225 285,384 297,775 3.3 % Purchased Services 527 Rentals and Leases 0 1,069 0 2,000 2,000 0.0 % 530 Professional and Technical 7,992 5,293 14,100 3,600 3,600 -74.5 % 534 Communication 2,491 7,670 4,800 6,100 5,100 6.3 % Purchased Services Subtotal 10,483 14,031 18,900 11,700 10,700 -43.4 % Supplies 542 Office Supplies 4,798 2,578 3,500 4,000 3,500 0.0 % 558 Other Supplies 0 295 900 900 900 0.0 % Supplies Subtotal 4,798 2,873 4,400 4,900 4,400 0.0 % Other Charges and Expenses 573 Dues and Memberships 2,099 0 0 0 0 0.0 % 579 Software 0 0 0 1,000 1,000 0.0 % Other Charges and Expenses Subtotal 2,099 0 0 1,000 1,000 0.0 % Inspectional Services Total 290,639 299,310 311,525 302,984 313,875 0.8 % Budget Highlights Public Safety General Fund 78 Town of Winthrop FY2019 Budget Conservation Commission Budget Overview Staffing Title Union Code Budgeted Salary Requested Positions Budgeted Positions Conservation Agent Non-Union 22,989 0.54 0.54 Total 22,989 171 Conservation Commission FY2016 Actual FY2017 Actual FY2018 Budget FY2019 Request FY2019 Adopted Percent Change Personnel Services 511 Permanent Employees 5,500 20,819 23,000 23,000 23,000 0.0 % Personnel Services Subtotal 5,500 20,819 23,000 23,000 23,000 0.0 % Supplies 542 Office Supplies 0 825 1,000 1,000 750 -25.0 % Supplies Subtotal 0 825 1,000 1,000 750 -25.0 % Conservation Commission Total 5,500 21,644 24,000 24,000 23,750 -1.0 % Budget Highlights $0 $5,000 $10,000 $15,000 $20,000 $25,000 $30,000 FY2016 Actual FY2017 Actual FY2018 Budget Request Adopted Personnel Non-Personnel Education General Fund Town of Winthrop FY2019 Budget 79 Winthrop Public Schools Budget Overview 020 Winthrop Public Schools FY2016 Actual FY2017 Actual FY2018 Budget FY2019 Request FY2019 Adopted Percent Change Operating Budget 17,464,759 18,588,506 19,341,310 21,306,870 20,141,310 4.1 % Subtotal 17,464,756 18,588,506 19,341,310 21,306,870 20,141,310 4.1 % Personnel Services 517 Fringe Benefits 0 3,654,302 3,507,411 4,106,464 0 Personnel Services Subtotal 0 3,654,302 3,507,411 4,106,464 0 Systemwide Total 17,464,756 22,242,808 22,848,721 25,725,029 20,141,310 -11.8 % Budget Highlights Fringe Benefits • Moved back to Town Budget $0 $5,000,000 $10,000,000 $15,000,000 $20,000,000 $25,000,000 $30,000,000 FY2016 Actual FY2017 Actual FY2018 Budget Request Adopted Operating Fringe Public Works General Fund Town of Winthrop FY2019 Budget 81 Department of Public Works Budget Overview Included Departments • Building Maintenance • Highway • Cemetery $0 $200,000 $400,000 $600,000 $800,000 $1,000,000 $1,200,000 $1,400,000 $1,600,000 $1,800,000 $2,000,000 FY2016 Actual FY2017 Actual FY2018 Budget Request Adopted Personnel Non-Personnel Public Works General Fund 82 Town of Winthrop FY2019 Budget Building Maintenance Budget Overview Staffing Title Union Code Budgeted Salary Requested Positions Budgeted Positions Foreman DPW AFSCME 96,004 2.00 2.00 Maintenance Tech DPW AFSCME 120,056 3.00 3.00 Manager Non-Union 86,605 1.00 1.00 Position Subtotal 302,665 Shared Custodian of Maintenance Tech -29,446 Subtotal Adjustments -29,446 Total 273,219 $0 $50,000 $100,000 $150,000 $200,000 $250,000 $300,000 $350,000 $400,000 $450,000 FY2016 Actual FY2017 Actual FY2018 Budget Request Adopted Personnel Non-Personnel Public Works General Fund Town of Winthrop FY2019 Budget 83 Building Maintenance Budget 192 Building Maintenance FY2016 Actual FY2017 Actual FY2018 Budget FY2019 Request FY2019 Adopted Percent Change Personnel Services 511 Permanent Employees 206,194 205,806 262,643 276,827 274,000 4.3 % 513 Overtime 3,554 3,881 5,750 8,000 5,750 0.0 % 514 Differentials 0 650 2,900 2,900 2,900 0.0 % 519 Other Personal Services 0 8,685 10,200 10,200 10,300 1.0 % Personnel Services Subtotal 209,748 219,022 281,493 297,927 292,950 4.1 % Purchased Services 521 Energy 15,723 18,949 17,200 15,000 15,000 -12.8 % 524 Repairs and Maintenance 53,583 41,056 39,000 45,000 40,000 2.6 % Purchased Services Subtotal 69,306 60,006 56,200 60,000 55,000 -2.1 % Supplies 543 Repairs and Maintenance Supplies 15,387 20,000 20,000 30,000 25,000 25.0 % 545 Custodial Supplies 0 11,979 15,000 15,100 15,000 0.0 % Supplies Subtotal 15,387 31,979 35,000 45,100 40,000 14.3 % Building Maintenance Total 294,441 311,006 372,693 403,027 387,950 4.1 % Budget Highlights Public Works General Fund 84 Town of Winthrop FY2019 Budget Highway Budget Overview Staffing Title Union Code Budgeted Salary Requested Positions Budgeted Positions Electrician DPW AFSCME 55,654 1.00 1.00 Environmental Tech. DPW AFSCME 41,990 1.00 1.00 Fields Tech DPW AFSCME 9,948 0.20 0.20 Foreman DPW AFSCME 112,428 2.33 2.33 General Foreman DPW AFSCME 27,827 0.50 0.50 Laborer / Driver DPW AFSCME 78,373 2.00 2.00 Maintenance Tech DPW AFSCME 38,970 1.00 1.00 Director Non-Union 43,123 0.34 0.34 Superintendent Non-Union 87,464 1.50 1.50 Total 495,778 $0 $200,000 $400,000 $600,000 $800,000 $1,000,000 $1,200,000 FY2016 Actual FY2017 Actual FY2018 Budget Request Adopted Personnel Non-Personnel Public Works General Fund Town of Winthrop FY2019 Budget 85 Highway Budget 420 Highway FY2016 Actual FY2017 Actual FY2018 Budget FY2019 Request FY2019 Adopted Percent Change Personnel Services 511 Permanent Employees 390,519 447,928 504,727 514,953 496,000 -1.7 % 512 Temporary Employees 4,906 0 0 0 0 0.0 % 513 Overtime 30,191 28,974 29,000 29,000 29,000 0.0 % 514 Differentials 0 2,604 9,179 8,879 8,900 -3.0 % 519 Other Personal Services 0 19,669 24,500 26,500 26,500 8.2 % Personnel Services Subtotal 425,617 499,175 567,406 579,332 560,400 -1.2 % Purchased Services 521 Energy 36,684 23,991 25,000 25,000 25,000 0.0 % 524 Repairs and Maintenance 0 70,280 70,000 105,000 100,000 42.9 % 530 Professional and Technical 145,579 4,488 6,000 5,000 5,000 -16.7 % 534 Communication 0 5,983 11,000 11,000 11,000 0.0 % 538 Other Purchased Services 0 25,000 25,000 55,000 25,000 0.0 % Purchased Services Subtotal 182,263 129,742 137,000 201,000 166,000 21.2 % Supplies 542 Office Supplies 0 0 0 5,000 5,000 0.0 % 543 Repairs and Maintenance Supplies 0 28,504 58,750 60,000 30,000 -48.9 % 546 Grounds Keeping Supplies 0 19,958 15,000 15,000 15,000 0.0 % 553 Public Works Supplies 107,769 68,921 79,200 95,000 80,000 1.0 % Supplies Subtotal 107,769 117,383 152,950 175,000 130,000 -15.0 % Other Charges and Expenses 573 Dues and Memberships 3,448 0 0 0 0 0.0 % Other Charges and Expenses Subtotal 3,448 0 0 0 0 0.0 % Capital Outlay 581 Land 0 5,000 5,000 5,000 5,000 0.0 % 584 Site Improvements 0 35,238 35,000 50,000 0 -100.0 % 585 Additional Equipment 0 0 0 75,000 0 0.0 % Capital Outlay Subtotal 0 40,238 40,000 130,000 5,000 -87.5 % Total 719,096 786,538 897,356 1,085,332 861,400 -4.0 % Budget Highlights Line 584 Site Improvements: Request contained $35,000 for Sidewalks not included in recommended Line 585 Additional Equipment: Request contained $75,000 for Replacement truck not included in recommended Public Works General Fund 86 Town of Winthrop FY2019 Budget Cemetery Budget Overview Staffing Title Union Code Budgeted Salary Requested Positions Budgeted Positions Senior Clerk Clerical 25,248 0.67 0.67 Foreman DPW AFSCME 49,739 1.00 1.00 Laborer / Driver DPW AFSCME 39,136 1.00 1.00 Superintendent Non-Union 66,281 1.00 1.00 Total 180,404 $0 $50,000 $100,000 $150,000 $200,000 $250,000 $300,000 FY2016 Actual FY2017 Actual FY2018 Budget Request Adopted Personnel Non-Personnel Public Works General Fund Town of Winthrop FY2019 Budget 87 Cemetery Budget 491 Cemetery FY2016 Actual FY2017 Actual FY2018 Budget FY2019 Request FY2019 Adopted Percent Change Personnel Services 511 Permanent Employees 196,577 187,501 193,100 187,676 181,000 -6.3 % 513 Overtime 18,996 18,198 19,000 19,000 19,000 0.0 % 514 Differentials 0 2,642 3,642 2,475 2,475 -32.0 % 519 Other Personal Services 0 6,023 6,800 6,800 6,800 0.0 % Personnel Services Subtotal 215,573 214,363 222,542 215,951 209,275 -6.0 % Purchased Services 530 Professional and Technical 10,146 1,750 2,000 2,000 2,000 0.0 % Purchased Services Subtotal 10,146 1,750 2,000 2,000 2,000 0.0 % Supplies 546 Grounds Keeping Supplies 12,600 10,488 10,500 10,500 10,500 0.0 % 558 Other Supplies 0 11,400 11,400 11,400 11,400 0.0 % Supplies Subtotal 12,600 21,888 21,900 21,900 21,900 0.0 % Other Charges and Expenses 573 Dues and Memberships 745 0 0 0 0 0.0 % Other Charges and Expenses Subtotal 745 0 0 0 0 0.0 % Capital Outlay 585 Additional Equipment 0 0 0 15,000 0 0.0 % Capital Outlay Subtotal 0 0 0 15,000 0 0.0 % Cemetery Total 239,064 238,001 246,442 254,851 233,175 -5.4 % Budget Highlights Culture & Human Services General Fund Town of Winthrop FY2019 Budget 89 Culture & Human Services Budget Overview Included Departments • Health Department • Council on Aging • Veterans Agent • Library $0 $200,000 $400,000 $600,000 $800,000 $1,000,000 $1,200,000 $1,400,000 FY2016 Actual FY2017 Actual FY2018 Budget Request Adopted Personnel Non-Personnel Culture & Human Services General Fund 90 Town of Winthrop FY2019 Budget Health Department Budget Overview Staffing Title Union Code Budgeted Salary Requested Positions Budgeted Positions Public Health Nurse Non-Union 72,748 1.00 1.00 Position Subtotal 72,748 Peer Recovery Coaches 0 Subtotal Adjustments 0 Total 72,748 $0 $20,000 $40,000 $60,000 $80,000 $100,000 $120,000 $140,000 $160,000 $180,000 FY2016 Actual FY2017 Actual FY2018 Budget Request Adopted Personnel Non-Personnel Culture & Human Services General Fund Town of Winthrop FY2019 Budget 91 Health Department Budget 510 Health Department FY2016 Actual FY2017 Actual FY2018 Budget FY2019 Request FY2019 Adopted Percent Change Personnel Services 511 Permanent Employees 46,870 46,986 103,260 124,000 73,000 -29.3 % Personnel Services Subtotal 46,870 46,986 103,260 124,000 73,000 -29.3 % Purchased Services 527 Rentals and Leases 0 0 2,400 2,400 2,400 0.0 % 530 Professional and Technical 0 1,619 27,500 3,500 23,200 -15.6 % 534 Communication 610 0 3,600 3,600 1,200 -66.7 % Purchased Services Subtotal 610 1,619 33,500 9,500 26,800 -20.0 % Supplies 542 Office Supplies 2,735 0 3,400 2,400 2,400 -29.4 % 550 Medical Supplies 0 2,650 8,400 10,500 8,400 0.0 % Supplies Subtotal 2,735 2,650 11,800 12,900 10,800 -8.5 % Intergovernmental 569 Other Intergovernmental 0 31,890 0 20,000 18,639 0.0 % Intergovernmental Subtotal 0 31,890 0 20,000 18,639 0.0 % Other Charges and Expenses 573 Dues and Memberships 500 0 0 0 0 0.0 % Other Charges and Expenses Subtotal 500 0 0 0 0 0.0 % Health Department Total 50,715 83,145 148,560 166,400 129,239 -13.0 % Budget Highlights Line 527 Rentals and Leases: Contains $2,400 for Copier lease Line 530 Professional and Technical: Contains $18,200 for Town match of Recovery Coaches Contains $2,500 for per diem nurse Line 534 Communication: Request contained $2,400 for Employee Cellphone Reimbursement not included in recommended Line 550 Medical Supplies: Contains $8,400 for Flu Clinic Supplies Line 569 Other Intergovernmental: Contains $18,639 for North Suffolk Public Health Collaborative Culture & Human Services General Fund 92 Town of Winthrop FY2019 Budget Council On Aging Budget Overview Staffing Title Union Code Budgeted Salary Requested Positions Budgeted Positions Staff Assistant Clerical 39,128 1.23 1.23 COA Driver Non-Union 0 2.00 2.00 COA Outreach Coordinator Non-Union 51,532 1.00 1.00 Director COA Non-Union 74,077 1.00 1.00 Position Subtotal 164,737 EBCDC Grant of COA Outreach Coordinator -8,000 Subtotal Adjustments -8,000 Total 156,737 $0 $50,000 $100,000 $150,000 $200,000 $250,000 FY2016 Actual FY2017 Actual FY2018 Budget Request Adopted Personnel Non-Personnel Culture & Human Services General Fund Town of Winthrop FY2019 Budget 93 Council On Aging Budget 541 Council On Aging FY2016 Actual FY2017 Actual FY2018 Budget FY2019 Request FY2019 Adopted Percent Change Personnel Services 511 Permanent Employees 150,898 151,580 163,801 158,458 157,000 -4.2 % 514 Differentials 0 1,550 4,325 725 1,400 -67.6 % Personnel Services Subtotal 150,898 153,130 168,126 159,183 158,400 -5.8 % Purchased Services 521 Energy 13,718 14,359 19,000 22,341 17,000 -10.5 % 523 Non-Energy Utilities 0 60 0 1,620 1,620 0.0 % 524 Repairs and Maintenance 0 1,336 3,000 0 1,500 -50.0 % 530 Professional and Technical 45,824 9,231 15,230 15,500 15,500 1.8 % 534 Communication 0 2,965 0 0 2,650 0.0 % Purchased Services Subtotal 59,542 27,950 37,230 39,461 38,270 2.8 % Supplies 542 Office Supplies 5,723 4,886 5,200 4,700 4,700 -9.6 % 543 Repairs and Maintenance Supplies 0 0 1,000 0 0 -100.0 % 545 Custodial Supplies 0 201 500 2,200 2,200 340.0 % 548 Vehicular Supplies 0 731 0 0 0 0.0 % Supplies Subtotal 5,723 5,818 6,700 6,900 6,900 3.0 % Council On Aging Total 216,163 186,898 212,056 205,544 203,570 -4.0 % Budget Highlights Culture & Human Services General Fund 94 Town of Winthrop FY2019 Budget Veterans Agent Budget Overview Staffing Title Union Code Budgeted Salary Requested Positions Budgeted Positions Veterans Agent Non-Union 44,732 1.00 1.00 Total 44,732 $0 $50,000 $100,000 $150,000 $200,000 $250,000 $300,000 FY2016 Actual FY2017 Actual FY2018 Budget Request Adopted Personnel Non-Personnel Culture & Human Services General Fund Town of Winthrop FY2019 Budget 95 Veterans Agent Budget 543 Veterans Agent FY2016 Actual FY2017 Actual FY2018 Budget FY2019 Request FY2019 Adopted Percent Change Personnel Services 511 Permanent Employees 39,329 43,056 45,000 47,700 45,000 0.0 % 514 Differentials 0 0 0 0 725 0.0 % 519 Other Personal Services 0 0 1,500 2,250 2,250 50.0 % Personnel Services Subtotal 39,329 43,056 46,500 49,950 47,975 3.2 % Purchased Services 530 Professional and Technical 115,028 1,480 2,400 2,450 2,450 2.1 % 534 Communication 200 550 600 1,000 700 16.7 % Purchased Services Subtotal 115,228 2,030 3,000 3,450 3,150 5.0 % Supplies 542 Office Supplies 2,343 960 1,500 1,500 1,500 0.0 % 558 Other Supplies 0 0 1,500 3,000 3,000 100.0 % Supplies Subtotal 2,343 960 3,000 4,500 4,500 50.0 % Other Charges and Expenses 573 Dues and Memberships 2,489 0 100 100 100 0.0 % 577 Veterans Benefits 0 124,450 135,000 180,562 135,000 0.0 % 579 Software 0 0 450 450 450 0.0 % Other Charges and Expenses Subtotal 2,489 124,450 135,550 181,112 135,550 0.0 % Veterans Agent Total 159,388 170,496 188,050 239,012 191,175 1.7 % Budget Highlights Line 558 Other Supplies: Contains $3,000 for Flags for graves and town buildings Line 577 Veterans Benefits: Contains $135,000 for Payments to Vets Culture & Human Services General Fund 96 Town of Winthrop FY2019 Budget Library Budget Overview Staffing Title Union Code Budgeted Salary Requested Positions Budgeted Positions Children's Librarian I Library 46,300 1.00 1.00 Children's Librarian II Library 39,873 1.00 1.00 Circulation Supervisor Library 34,570 1.00 1.00 Gen Circulation Assistant Library 30,203 1.00 1.00 Librarian Library 0 1.00 0.00 Library Assistant Library 58,697 2.16 2.16 Tech Services Supervisor Library 40,862 1.00 1.00 Assistant Director Non-Union 50,870 1.00 1.00 Library Director Non-Union 77,919 1.00 1.00 Position Subtotal 379,295 Custodial Maintenance Tech 11,323 Subtotal Adjustments 11,323 Total 390,617 $0 $100,000 $200,000 $300,000 $400,000 $500,000 $600,000 $700,000 FY2016 Actual FY2017 Actual FY2018 Budget Request Adopted Personnel Non-Personnel Culture & Human Services General Fund Town of Winthrop FY2019 Budget 97 Library Budget 610 Library FY2016 Actual FY2017 Actual FY2018 Budget FY2019 Request FY2019 Adopted Percent Change Personnel Services 511 Permanent Employees 330,779 347,769 384,600 390,105 391,000 1.7 % 514 Differentials 0 0 4,575 3,600 3,850 -15.8 % Personnel Services Subtotal 330,779 347,769 389,175 393,705 394,850 1.5 % Purchased Services 521 Energy 22,707 18,391 24,000 25,000 25,000 4.2 % 523 Non-Energy Utilities 0 0 500 520 520 4.0 % 524 Repairs and Maintenance 0 8,112 5,000 10,000 7,500 50.0 % 530 Professional and Technical 2,039 390 600 800 800 33.3 % 534 Communication 0 1,403 800 800 800 0.0 % Purchased Services Subtotal 24,746 28,296 30,900 37,120 34,620 12.0 % Supplies 542 Office Supplies 0 14,225 17,000 18,000 18,000 5.9 % 545 Custodial Supplies 0 0 1,200 2,000 2,000 66.7 % 558 Other Supplies 92,895 82,468 90,000 90,545 70,545 -21.6 % Supplies Subtotal 92,895 96,693 108,200 110,545 90,545 -16.3 % Other Charges and Expenses 571 In-State Travel 0 693 800 1,000 1,000 25.0 % 573 Dues and Memberships 1,100 0 560 620 620 10.7 % 579 Software 46,140 47,108 51,456 53,890 53,900 4.7 % Other Charges and Expenses Subtotal 47,240 47,801 52,816 55,510 55,520 5.1 % Library Total 495,660 520,558 581,091 596,880 575,535 -1.0 % Budget Highlights Line 558 Other Supplies: Contains $70,545 for Library materials Line 579 Software: Contains $53,890 for Noble Computer System Non-Departmental General Fund Town of Winthrop FY2019 Budget 99 Non-Departmental Expenses Budget Overview Included Departments • Regional Dispatch • Snow & Ice • Shared Expenses • Debt Service • State Assessments • Employee Benefits • Transfers $0 $2,000,000 $4,000,000 $6,000,000 $8,000,000 $10,000,000 $12,000,000 $14,000,000 $16,000,000 $18,000,000 $20,000,000 FY2016 Actual FY2017 Actual FY2018 Budget Request Adopted Non-Departmental General Fund 100 Town of Winthrop FY2019 Budget Regional Dispatch Budget 290 Regional Dispatch FY2016 Actual FY2017 Actual FY2018 Budget FY2019 Request FY2019 Adopted Percent Change Intergovernmental 569 Other Intergovernmental 0 192,600 290,000 600,000 417,000 43.8 % Intergovernmental Subtotal 0 192,600 290,000 600,000 417,000 43.8 % Regional Dispatch Total 0 192,600 290,000 600,000 417,000 43.8 % Budget Highlights Line 569 Other Intergovernmental: • Contains projected assessment of $488,000 • Annual payment from Action Ambulance -$48,000 • Balance in E911 Account -$23,000 Non-Departmental General Fund Town of Winthrop FY2019 Budget 101 Non-Departmental Budgets Non-Departmental FY2016 Actual FY2017 Actual FY2018 Budget FY2019 Request FY2019 Adopted Percent Change Vocational School 532400 Essex Agricultural School 60,563 24,826 18,648 60,000 60,000 221.8 % 532500 Vocational School Tuition 871,411 817,092 783,884 862,272 658,374 -16.0 % Vocational School Subtotal 931,974 841,918 802,532 922,272 718,374 -10.5 % Snow and Ice 513100 Overtime 64,045 29,008 0 0 0 0.0 % 553200 Snow Removal Supplies 166,066 259,563 135,000 135,000 135,000 0.0 % Snow and Ice Subtotal 230,111 288,570 135,000 135,000 135,000 0.0 % Shared Expenses 521100 Electricity 151,917 202,478 195,000 195,000 195,000 0.0 % 521200 Heat 0 8,262 25,000 25,000 10,000 -60.0 % 529200 Waste Removal Contracts 1,132,011 1,061,401 1,182,662 1,279,173 1,218,142 3.0 % 534100 Telecommunications 12,921 23,684 25,000 25,000 20,000 -20.0 % 548100 Vehicular Fuel 91,775 119,403 130,000 130,000 130,000 0.0 % 574100 Property Insurance 383,316 471,058 505,404 529,387 494,147 -2.2 % Shared Expenses Subtotal 1,771,941 1,886,286 2,063,066 2,183,560 2,067,289 0.2 % Debt Service 591101 Principal on Tax Supported Debt 0 0 0 40,000 40,000 0.0 % 591102 Principal on Tax Exempt Debt 1,206,000 1,674,000 2,061,750 2,300,000 2,300,000 11.6 % 591501 Interest on Tax Supported Debt 0 0 0 24,000 24,000 0.0 % 591502 Interest on Tax Exempt Debt 1,879,840 1,418,425 2,145,065 1,799,675 1,799,675 -16.1 % Debt Service Subtotal 3,085,840 3,092,425 4,206,815 4,163,675 4,163,675 -1.0 % State Assessments 532100 School Choice Sending Tuition 0 22,724 26,800 26,800 20,100 -25.0 % 532200 Charter School Sending Tuition 0 208,668 251,420 269,019 320,884 27.6 % 563100 Special Education 0 2,704 2,813 2,813 22,455 698.3 % 563900 Mosquito Control Projects 0 13,151 14,182 14,537 15,174 7.0 % 564000 Air Pollution Districts 0 4,881 5,090 5,221 5,221 2.6 % 564600 RMV Non-Renewal Surcharge 0 45,040 45,040 45,040 45,040 0.0 % 566100 MBTA Assessment 683,783 391,693 390,771 400,282 400,282 2.4 % 566200 Metropolitan Area Planning Council 0 9,186 9,266 9,463 9,463 2.1 % State Assessments Subtotal 683,783 698,047 745,382 773,175 838,619 12.5 % Employee Benefits 517100 Workers Compensation 124,275 30,633 45,024 25,102 25,200 -44.0 % 517120 Workers Compensation School 0 0 0 0 169,522 0.0 % 517200 Unemployment 99,149 25,657 40,000 40,000 35,000 -12.5 % 517220 Unemployment School 0 0 0 0 125,000 0.0 % 517500 Group Ins-Retiree 0 0 1,877,000 2,168,000 1,892,000 0.8 % 517510 Group Ins-Town 2,148,066 3,440,277 1,302,000 1,912,000 1,696,000 30.3 % 517520 Group Ins-School 3,439,803 0 0 0 2,575,970 0.0 % 517530 Police Fire Medical 17,829 34,061 31,500 33,705 35,000 11.1 % 517910 Medicare-Town 326,504 192,890 200,700 214,749 175,000 -12.8 % 517920 Medicare-School 186,509 0 0 0 220,000 0.0 % Employee Benefits Subtotal 6,342,134 3,723,517 3,496,224 4,393,556 6,948,692 98.7 % Retirement 517700 Pension Appropriation 2,741,050 2,087,906 2,193,505 2,281,595 2,232,928 1.8 % 517720 Pension Appropriation School 0 0 0 0 848,494 0.0 % Retirement Subtotal 2,741,050 2,087,906 2,193,505 2,281,595 3,081,422 40.5 % Transfers 578100 Reserve Fund Appropriations 0 0 345,000 395,000 320,000 -7.2 % 578150 Deficits to Be Raised 0 0 0 75,000 75,000 0.0 % 596600 Transfer Out 0 2,323,918 150,000 100,000 0 -100.0 % 596601 Transfer to OPEB Trust 1,820,822 150,000 75,000 75,000 0 -100.0 % Transfers Subtotal 1,820,822 2,473,918 570,000 645,000 395,000 -30.7 % Non-Departmental Total 17,607,654 15,092,588 14,212,525 15,497,834 18,348,071 29.1 % Enterprise Funds Town of Winthrop FY2019 Budget 103 Enterprise Funds Included Departments • Ferry Enterprise • Recreation • Rink • Waterways • Water/Sewer Enterprise Funds 104 Town of Winthrop FY2019 Budget Ferry Enterprise Budget Overview 660 FY2016 Actual FY2017 Actual FY2018 Budget FY2019 Request FY2019 Adopted Percent Change Revenue Recurring Revenue 26,539 116,949 169,000 350,000 460,000 172.2 % Non-Recurring Revenue 125,000 175,000 250,000 100,000 0 -100.0 % Total Revenue 151,539 291,949 419,000 450,000 460,000 9.8 % Expenditure Personnel Services 65,532 169,093 182,975 233,573 233,846 27.8 % Purchased Services 4,999 47,129 38,600 40,600 40,600 5.2 % Supplies 17,015 74,843 148,640 133,200 133,200 -10.4 % Other Chares & Expenses 54,956 32,400 47,785 43,376 38,354 -19.7 % Capital Outlay 0 2,033 1,000 0 0 -100.0 % Other Financing Uses 0 0 0 0 14,000 0.0 % Total Expenditure 142,503 325,497 419,000 450,749 460,000 9.8 % Surplus (Deficit) 9,036 (33,548) - (749) - $0 $50,000 $100,000 $150,000 $200,000 $250,000 $300,000 $350,000 $400,000 $450,000 $500,000 FY2016 Actual FY2017 Actual FY2018 Budget Request Adopted Personnel Non-Personnel Enterprise Funds Town of Winthrop FY2019 Budget 105 Revenue Budget 660 Ferry Enterprise Revenue FY2016 Actual FY2017 Actual FY2018 Budget FY2019 Request FY2019 Adopted Percent Change Departmental Revenue Other Departmental 36 8,600 0 0 0 0.0 % 473000 Municipal Distributions 0 0 150,000 0 0 -100.0 % Departmental Revenue Subtotal 36 8,600 150,000 0 0 -100.0 % User Charges 427000 Charges For Services 26,503 108,349 169,000 200,000 200,000 18.3 % User Charges Subtotal 26,503 108,349 169,000 200,000 200,000 18.3 % Other Revenue 473000 Intermunicipal Revenue 0 0 0 150,000 260,000 0.0 % 497000 Transfer In 125,000 175,000 100,000 100,000 0 -100.0 % Other Revenue Subtotal 125,000 175,000 100,000 250,000 260,000 160.0 % Ferry Enterprise Total 151,539 291,949 419,000 450,000 460,000 9.8 % Staffing Title Union Code Budgeted Salary Requested Positions Budgeted Positions Community Development Non-Union 33,858 0.50 0.50 Deputy Harbormaster Non-Union 20,000 0.53 0.53 Position Subtotal 53,858 Custodial of Maintenance Tech 11,323 Subtotal Adjustments 11,323 Total 65,181 Enterprise Funds 106 Town of Winthrop FY2019 Budget Expenditure Budget 660 Ferry Enterprise FY2016 Actual FY2017 Actual FY2018 Budget FY2019 Request FY2019 Adopted Percent Change Personnel Services 511 Permanent Employees 65,532 153,117 17,000 66,000 66,000 288.2 % 512 Temporary Employees 0 0 150,000 150,000 150,000 0.0 % 517 Fringe Benefits 0 15,976 15,975 17,573 17,846 11.7 % Personnel Services Subtotal 65,532 169,093 182,975 233,573 233,846 27.8 % Purchased Services 524 Repairs and Maintenance 0 20,890 20,000 20,000 20,000 0.0 % 527 Rentals and Leases 0 0 0 4,000 4,000 0.0 % 530 Professional and Technical 4,999 20,619 10,000 10,000 10,000 0.0 % 534 Communication 0 3,530 3,600 3,600 3,600 0.0 % 538 Other Purchased Services 0 2,090 5,000 3,000 3,000 -40.0 % Purchased Services Subtotal 4,999 47,129 38,600 40,600 40,600 5.2 % Supplies 542 Office Supplies 8,494 1,402 2,200 1,000 1,000 -54.5 % 543 Repairs and Maintenance Supplies 0 3,665 3,000 4,000 4,000 33.3 % 548 Vehicular Supplies 8,521 49,409 118,440 112,000 112,000 -5.4 % 549 Food and Food Service Supplies 0 0 4,000 0 0 -100.0 % 558 Other Supplies 0 20,367 21,000 16,200 16,200 -22.9 % Supplies Subtotal 17,015 74,843 148,640 133,200 133,200 -10.4 % Other Charges and Expenses 574 Insurance Premiums 54,956 32,100 26,000 34,376 29,354 12.9 % 578 Other Classified Items 0 300 21,785 9,000 9,000 -58.7 % Other Charges and Expenses Subtotal 54,956 32,400 47,785 43,376 38,354 -19.7 % Capital Outlay 585 Additional Equipment 0 2,033 1,000 0 0 -100.0 % Capital Outlay Subtotal 0 2,033 1,000 0 0 -100.0 % Other Financing Uses 596 Inter-fund Operating Transfers 0 0 0 0 14,000 0.0 % Other Financing Uses Subtotal 0 0 0 0 14,000 0.0 % Ferry Enterprise Total 142,503 325,497 419,000 450,749 460,000 9.8 % Budget Highlights Line 596 Inter-fund Operating Transfers: Contains $14,000 for indirect costs Enterprise Funds Town of Winthrop FY2019 Budget 107 Recreation Enterprise Budget Overview 671 FY2016 Actual FY2017 Actual FY2018 Budget FY2019 Request FY2019 Adopted Percent Change Revenue Recurring Revenue 459,864 369,576 440,000 350,000 356,000 -19.1 % Total Revenue 459,864 369,576 440,000 350,000 356,000 -19.1 % Expenditure Personnel Services 280,197 287,220 303,530 233,053 206,684 -31.9 % Purchased Services 128,390 129,708 97,978 134,750 111,716 14.0 % Supplies 5,542 4,937 3,500 4,000 4,000 14.3 % Other Chares & Expenses 1,708 5,601 4,950 4,600 4,600 -7.1 % Other Financing Uses 15,753 33,787 30,042 28,232 29,000 -3.5 % Total Expenditure 431,590 461,252 440,000 404,635 356,000 -19.1 % Surplus (Deficit) 28,274 (91,676) - (54,635) - $0 $50,000 $100,000 $150,000 $200,000 $250,000 $300,000 $350,000 $400,000 $450,000 $500,000 FY2016 Actual FY2017 Actual FY2018 Budget Request Adopted Personnel Non-Personnel Enterprise Funds 108 Town of Winthrop FY2019 Budget Revenue Budget 671 Recreation Enterprise Revenue FY2016 Actual FY2017 Actual FY2018 Budget FY2019 Request FY2019 Adopted Percent Change User Charges 427000 Charges For Services 459,864 369,576 440,000 350,000 356,000 -19.1 % User Charges Subtotal 459,864 369,576 440,000 350,000 356,000 -19.1 % Recreation Enterprise Revenue Total 459,864 369,576 440,000 350,000 356,000 -19.1 % Staffing Title Union Code Budgeted Salary Requested Positions Budgeted Positions Assistant Director Recreation Non-Union 41,659 1.00 1.00 Director Recreation Non-Union 74,374 1.00 1.00 Park & Rec Coordinator Non-Union 40,785 1.00 1.00 Total 156,818 Enterprise Funds Town of Winthrop FY2019 Budget 109 Expenditure Budget 671 Recreation FY2016 Actual FY2017 Actual FY2018 Budget FY2019 Request FY2019 Adopted Percent Change Personnel Services 511 Permanent Employees 155,530 148,111 157,000 158,668 157,000 0.0 % 512 Temporary Employees 124,667 107,044 106,200 34,000 10,000 -90.6 % 514 Differentials 0 2,125 1,450 1,450 1,450 0.0 % 517 Fringe Benefits 0 29,940 38,880 38,935 38,234 -1.7 % Personnel Services Subtotal 280,197 287,220 303,530 233,053 206,684 -31.9 % Purchased Services 521 Energy 4,504 0 0 0 0 0.0 % 524 Repairs and Maintenance 0 0 850 1,000 1,000 17.6 % 527 Rentals and Leases 0 0 0 7,000 0 0.0 % 530 Professional and Technical 0 613 0 500 0 0.0 % 534 Communication 0 4,237 4,000 4,500 4,000 0.0 % 535 Recreational 123,886 118,726 87,128 115,750 100,716 15.6 % 538 Other Purchased Services 0 6,132 6,000 6,000 6,000 0.0 % Purchased Services Subtotal 128,390 129,708 97,978 134,750 111,716 14.0 % Supplies 558 Other Supplies 5,542 4,937 3,500 4,000 4,000 14.3 % Supplies Subtotal 5,542 4,937 3,500 4,000 4,000 14.3 % Other Charges and Expenses 571 In-State Travel 0 1,636 850 500 500 -41.2 % 573 Dues and Memberships 1,708 0 250 250 250 0.0 % 574 Insurance Premiums 0 0 0 0 0 0.0 % 579 Software 0 3,965 3,850 3,850 3,850 0.0 % Other Charges and Expenses Subtotal 1,708 5,601 4,950 4,600 4,600 -7.1 % Other Financing Uses 596 Transfers 15,753 33,787 30,042 28,232 29,000 -3.5 % Other Financing Uses Subtotal 15,753 33,787 30,042 28,232 29,000 -3.5 % Recreation Total 431,590 461,252 440,000 404,635 356,000 -19.1 % Budget Highlights Line 517 Fringe Benefits: Contains $6,059 for Workers Comp Insurance Contains $32,173 for Pension Appropriation Line 596 Inter-fund Operating Transfers: Contains $29,000 for indirect costs Enterprise Funds Town of Winthrop FY2019 Budget 111 Rink Enterprise Budget Overview 672 FY2016 Actual FY2017 Actual FY2018 Budget FY2019 Request FY2019 Adopted Percent Change Revenue Recurring Revenue 347,157 328,514 348,292 345,300 337,700 -3.0 % Total Revenue 347,157 328,514 348,292 345,300 337,700 -3.0 % Expenditure Personnel Services 107,273 109,324 124,134 124,636 122,402 -1.4 % Purchased Services 115,901 133,711 125,900 125,700 121,158 -3.8 % Supplies 31,781 14,355 14,850 14,850 13,850 -6.7 % Other Chares & Expenses 0 850 875 1,000 1,000 14.3 % Capital Outlay 0 95,044 0 0 0 0.0 % Debt Service 62,540 60,290 58,040 61,290 61,290 5.6 % Other Financing Uses 8,643 11,753 17,547 18,377 18,000 2.6 % Total Expenditure 326,138 425,327 341,346 345,853 337,700 -1.1 % Surplus (Deficit) 21,019 (96,813) 6,946 (553) - $0 $50,000 $100,000 $150,000 $200,000 $250,000 $300,000 $350,000 $400,000 $450,000 FY2016 Actual FY2017 Actual FY2018 Budget Request Adopted Personnel Non-Personnel Enterprise Funds 112 Town of Winthrop FY2019 Budget Revenue Budget 672 Rink Enterprise Fund Revenue FY2016 Actual FY2017 Actual FY2018 Budget FY2019 Request FY2019 Adopted Percent Change Departmental Revenue Other Departmental 4,292 5,469 12,000 8,675 9,500 -20.8 % 427100 Advertisement Revenue 8,600 10,100 10,000 10,000 10,000 0.0 % 427300 Skate Shop Revenue 1,000 1,000 0 0 0 0.0 % 427301 Snack Shop Revenue 3,000 2,000 2,625 2,625 2,625 0.0 % Departmental Revenue Subtotal 16,892 18,569 24,625 21,300 22,125 -10.2 % User Charges 427200 Outside Revenue 38,365 28,835 24,667 25,000 21,575 -12.5 % 427400 Youth Hockey Revenue 109,420 100,598 120,000 120,000 120,000 0.0 % 427500 Skating Association 16,620 16,165 16,000 16,000 16,000 0.0 % 427501 WPS Revenue 37,220 38,740 38,000 38,000 38,000 0.0 % 427502 League Revenue 11,960 13,440 15,000 15,000 15,000 0.0 % 427503 Pick-Up League Revenue 116,680 112,167 110,000 110,000 105,000 -4.5 % User Charges Subtotal 330,265 309,945 323,667 324,000 315,575 -2.5 % Rink Enterprise Total 347,157 328,514 348,292 345,300 337,700 -3.0 % Staffing Title Union Code Budgeted Salary Requested Positions Budgeted Positions Fields Tech DPW AFSCME 39,791 0.80 0.80 Rink Manager Non-Union 40,069 0.71 0.71 Total 79,860 Enterprise Funds Town of Winthrop FY2019 Budget 113 Expenditure Budget 672 Rink FY2016 Actual FY2017 Actual FY2018 Budget FY2019 Request FY2019 Adopted Percent Change Personnel Services 511 Permanent Employees 105,072 102,244 106,000 106,000 104,000 -1.9 % 513 Overtime 2,201 5,635 5,800 6,000 6,000 3.4 % 517 Fringe Benefits 0 1,444 12,334 12,636 12,402 0.6 % Personnel Services Subtotal 107,273 109,324 124,134 124,636 122,402 -1.4 % Purchased Services 521 Energy 87,995 82,356 97,000 97,000 97,058 0.1 % 524 Repairs and Maintenance 27,906 43,278 20,600 20,600 16,000 -22.3 % 534 Communication 0 1,258 1,300 1,100 1,100 -15.4 % 538 Other Purchased Services 0 6,819 7,000 7,000 7,000 0.0 % Purchased Services Subtotal 115,901 133,711 125,900 125,700 121,158 -3.8 % Supplies 542 Office Supplies 31,781 286 550 550 550 0.0 % 543 Repairs and Maintenance Supplies 0 4,447 4,500 4,500 4,000 -11.1 % 545 Custodial Supplies 0 814 1,500 1,500 1,000 -33.3 % 558 Other Supplies 0 8,807 8,300 8,300 8,300 0.0 % Supplies Subtotal 31,781 14,355 14,850 14,850 13,850 -6.7 % Other Charges and Expenses 579 Software 0 850 875 1,000 1,000 14.3 % Other Charges and Expenses Subtotal 0 850 875 1,000 1,000 14.3 % Capital Outlay 582 Buildings 0 95,044 0 0 0 0.0 % Capital Outlay Subtotal 0 95,044 0 0 0 0.0 % Debt Service 591 Long Term Debt 62,540 60,290 58,040 61,290 61,290 5.6 % Debt Service Subtotal 62,540 60,290 58,040 61,290 61,290 5.6 % Other Financing Uses 596 Inter-fund Operating Transfers 8,643 11,753 17,547 18,377 18,000 2.6 % Other Financing Uses Subtotal 8,643 11,753 17,547 18,377 18,000 2.6 % Rink Enterprise Total 326,138 425,327 341,346 345,853 337,700 -1.1 % Budget Highlights Line 517 Fringe Benefits: Contains $1,658 for Workers Comp Insurance Contains $10,743 for Pension Appropriation Line 596 Inter-fund Operating Transfers: Contains $18,000 for indirect costs Enterprise Funds Town of Winthrop FY2019 Budget 115 Waterways Enterprise Budget Overview 752 FY2016 Actual FY2017 Actual FY2018 Budget FY2019 Request FY2019 Adopted Percent Change Revenue Recurring Revenue 238,572 339,720 371,635 365,600 370,000 -0.4 % Non-Recurring Revenue 0 19,000 0 0 0 0.0 % Total Revenue 238,572 358,720 371,635 365,600 370,000 -0.4 % Expenditure Personnel Services 3,991 170,325 195,903 199,674 199,696 1.9 % Purchased Services 91,599 49,159 48,410 50,875 51,834 7.1 % Supplies 1,466 11,691 14,500 14,500 14,500 0.0 % Other Chares & Expenses 9,987 8,029 24,147 24,789 24,790 2.7 % Capital Outlay 1,928 45,470 2,000 0 0 -100.0 % Debt Service 61,605 59,355 62,105 50,180 50,180 -19.2 % Other Financing Uses 21,300 18,322 24,569 28,622 29,000 18.0 % Total Expenditure 191,877 362,349 371,635 368,641 370,000 -0.4 % Surplus (Deficit) 46,695 (3,629) - (3,041) - $0 $50,000 $100,000 $150,000 $200,000 $250,000 $300,000 $350,000 $400,000 $450,000 FY2016 Actual FY2017 Actual FY2018 Budget Request Adopted Personnel Non-Personnel Enterprise Funds 116 Town of Winthrop FY2019 Budget Revenue Budget 752 Waterways Revenue FY2016 Actual FY2017 Actual FY2018 Budget FY2019 Request FY2019 Adopted Percent Change State Aid 460000 State Revenue 10,834 12,000 0 0 0 0.0 % State Aid Subtotal 10,834 12,000 0 0 0 0.0 % Excises Boat Excise 52,573 51,078 52,000 52,000 52,000 0.0 % Excises Subtotal 52,573 51,078 52,000 52,000 52,000 0.0 % Departmental Revenue 437000 Other Fees And Charges 560 2,423 5,000 5,000 2,500 -50.0 % 480000 Miscellaneous Revenue 1,276 175 0 0 0 0.0 % Departmental Revenue Subtotal 1,836 2,598 5,000 5,000 2,500 -50.0 % User Charges 416500 Waterway Fee - Revenue 100 175 0 0 0 0.0 % 416515 Non-Resident Waterway Fee 110,975 103,250 130,000 130,000 130,000 0.0 % 416520 Resident Waterway Fee 62,875 63,200 60,000 60,000 61,600 2.7 % 427005 Ramp Rev (Daily) 6,910 7,127 10,000 10,000 10,000 0.0 % 427007 Hauler Fees 1,400 700 400 0 0 -100.0 % 427009 Transient Rentals 2,741 2,689 2,500 2,500 2,500 0.0 % 427010 Davit Fee 100 0 0 0 0 0.0 % 427011 Season Ramp 2,570 2,460 500 0 0 -100.0 % 427012 Slip Rental Summer 75,833 77,243 86,205 86,500 86,500 0.3 % 427014 Slip Rental Winter 4,545 4,920 9,580 9,600 9,600 0.2 % 427015 Dingy Fees 8,350 8,050 10,000 10,000 10,000 0.0 % 427016 Landing Fees 821 450 0 0 0 0.0 % 427017 Parking Permit - Harbor 20 0 0 0 0 0.0 % 427019 Mooring Rental Fee 140 575 300 0 300 0.0 % User Charges Subtotal 277,379 270,839 309,485 308,600 310,500 0.3 % Fees & Fines 450006 Fines - Non Criminal Citations 10,975 2,750 5,000 0 5,000 0.0 % Fees & Fines Subtotal 10,975 2,750 5,000 0 5,000 0.0 % Penalties & Interest 417200 Penalties & Interest Boat Exc 838 456 150 0 0 -100.0 % Penalties & Interest Subtotal 838 456 150 0 0 -100.0 % Other Revenue 497000 Transfer In 0 19,000 0 0 0 0.0 % Other Revenue Subtotal 0 19,000 0 0 0 0.0 % Waterways Revenue Total 354,435 358,720 371,635 365,600 370,000 -0.4 % Staffing Title Union Code Budgeted Salary Requested Positions Budgeted Positions Assistant Harbormaster Non-Union 45,000 1.06 1.06 Deputy Harbormaster Non-Union 98,970 10.53 10.53 Harbormaster Non-Union 38,000 0.53 0.53 Total 181,970 Enterprise Funds Town of Winthrop FY2019 Budget 117 Expenditure Budget 752 Waterways FY2016 Actual FY2017 Actual FY2018 Budget FY2019 Request FY2019 Adopted Percent Change Personnel Services 511 Permanent Employees 0 161,273 181,978 181,978 182,000 0.0 % 512 Temporary Employees 0 4,766 0 11,323 11,323 0.0 % 517 Fringe Benefits 3,991 4,286 3,238 6,373 6,373 96.8 % Personnel Services Subtotal 3,991 170,325 185,216 199,674 199,696 7.8 % Purchased Services 521 Energy 0 12,668 12,000 14,200 14,934 24.4 % 523 Non-Energy Utilities 0 5,689 6,000 6,000 6,000 0.0 % 524 Repairs and Maintenance 0 27,849 26,200 26,200 26,200 0.0 % 530 Professional and Technical 91,599 854 2,150 2,150 2,150 0.0 % 534 Communication 0 2,100 2,060 2,125 2,350 14.1 % 538 Other Purchased Services 0 0 0 200 200 0.0 % Purchased Services Subtotal 91,599 49,159 48,410 50,875 51,834 7.1 % Supplies 542 Office Supplies 1,466 683 1,000 1,000 1,000 0.0 % 543 Repairs and Maintenance Supplies 0 559 2,500 2,500 2,500 0.0 % 548 Vehicular Supplies 0 6,608 6,000 6,000 6,000 0.0 % 558 Other Supplies 0 3,841 5,000 5,000 5,000 0.0 % Supplies Subtotal 1,466 11,691 14,500 14,500 14,500 0.0 % Other Charges and Expenses 573 Dues and Memberships 1,400 350 850 850 850 0.0 % 574 Insurance Premiums 8,587 7,679 3,178 3,939 3,940 24.0 % 578 Other Classified Items 0 0 20,120 20,000 20,000 -0.6 % Other Charges and Expenses Subtotal 9,987 8,029 24,147 24,789 24,790 2.7 % Capital Outlay 582 Buildings 78 0 0 0 0 0.0 % 585 Additional Equipment 1,850 45,470 2,000 0 0 -100.0 % Capital Outlay Subtotal 1,928 45,470 2,000 0 0 -100.0 % Debt Service 591 Long Term Debt 61,605 59,355 62,105 50,180 50,180 -19.2 % Debt Service Subtotal 61,605 59,355 62,105 50,180 50,180 -19.2 % Other Financing Uses 596 Transfers 21,300 18,322 24,569 28,622 29,000 18.0 % Other Financing Uses Subtotal 21,300 18,322 24,569 28,622 29,000 18.0 % Waterways Total 191,877 362,349 360,948 368,641 370,000 2.5 % Budget Highlights Enterprise Funds Town of Winthrop FY2019 Budget 119 Water/Sewer Enterprise Budget Overview 901 FY2016 Actual FY2017 Actual FY2018 Budget FY2019 Request FY2019 Adopted Percent Change Revenue Recurring Revenue 7,756,764 7,824,857 8,522,522 9,200,000 9,478,366 11.2 % Non-Recurring Revenue 1,079,000 307,350 0 0 0 0.0 % Total Revenue 8,835,764 8,132,207 8,522,522 9,200,000 9,478,366 11.2 % Expenditure Personnel Services 1,342,275 1,383,887 1,460,894 1,548,907 1,472,330 0.8 % Purchased Services 369,012 607,092 468,350 520,158 520,158 11.1 % Supplies 235,992 227,924 219,095 225,000 225,000 2.7 % Intergovernmental 4,812,889 4,967,655 5,039,929 5,190,976 5,312,211 5.4 % Other Chares & Expenses 41,429 51,671 113,329 151,479 151,479 33.7 % Capital Outlay 2,628,047 1,314,494 40,000 161,852 161,852 304.6 % Debt Service 606,736 657,811 585,035 1,025,335 1,025,335 75.3 % Other Financing Uses 246,425 512,432 595,890 667,602 610,000 2.4 % Total Expenditure 10,282,805 9,722,966 8,522,522 9,491,309 9,478,366 11.2 % Surplus (Deficit) (1,447,041) (1,590,759) - (291,309) - $0 $2,000,000 $4,000,000 $6,000,000 $8,000,000 $10,000,000 $12,000,000 FY2016 Actual FY2017 Actual FY2018 Budget Request Adopted Personnel Non-Personnel Enterprise Funds 120 Town of Winthrop FY2019 Budget Revenue Budget 901 Water/Sewer Enterprise Revenue FY2016 Actual FY2017 Actual FY2018 Budget FY2019 Request FY2019 Adopted Percent Change Investment Income 482000 Interest on Investments 1,236 1,236 0 0 0 0.0 % Investment Income Subtotal 1,236 1,236 0 0 0 0.0 % Departmental Revenue 414200 Tax Lien - Revenue 25,335 41,374 0 0 0 0.0 % 484000 Misc Receipts -Sewer 2,035 3,860 0 0 0 0.0 % Departmental Revenue Subtotal 27,370 45,234 0 0 0 0.0 % User Charges 421100 Utility Usage 2,698,866 2,718,851 3,343,458 3,500,000 4,000,000 19.6 % 424500 Sewer Utility Usage 4,134,100 4,167,198 4,829,064 5,000,000 5,128,366 6.2 % 432830 Water On/Off Charge 2,329 821 0 0 0 0.0 % User Charges Subtotal 6,835,295 6,886,870 8,172,522 8,500,000 9,128,366 11.7 % Penalties & Interest 417400 Tax Lien - Interest & Fees 13,459 18,179 0 0 0 0.0 % 421500 Committed Interest 34,737 30,648 0 0 0 0.0 % 422000 Lien Revenue 769,987 783,282 350,000 700,000 350,000 0.0 % 432900 Sewer Interest & Penalties 59,457 46,584 0 0 0 0.0 % 432910 U/B Lien Reading Fee 10,550 9,750 0 0 0 0.0 % 432920 U/B Backflow Charge 4,350 2,850 0 0 0 0.0 % 432930 U/B Nsf Check Fee 325 375 0 0 0 0.0 % Penalties & Interest Subtotal 892,864 891,668 350,000 700,000 350,000 0.0 % Other Revenue 491000 Proceeds Of Bonds 629,000 0 0 0 0 0.0 % 497000 Transfer In 450,000 307,350 0 0 0 0.0 % Other Revenue Subtotal 1,079,000 307,350 0 0 0 0.0 % Water/Sewer Enterprise Revenue Total 8,835,764 8,132,357 8,522,522 9,200,000 9,478,366 11.2 % Staffing Title Union Code Budgeted Salary Requested Positions Budgeted Positions Principal Clerk Clerical 45,424 1.00 1.00 Senior Clerk Clerical 52,627 1.33 1.33 Foreman DPW AFSCME 172,875 3.67 3.67 General Foreman DPW AFSCME 135,826 2.50 2.50 Jr Mechanic DPW AFSCME 40,718 1.00 1.00 Laborer / Driver DPW AFSCME 122,086 3.00 3.00 Maintenance DPW AFSCME 88,546 2.00 2.00 Technician DPW AFSCME 44,713 1.00 1.00 Director Non-Union 83,709 0.66 0.66 Manager Non-Union 86,091 1.00 1.00 Superintendent Non-Union 32,539 0.50 0.50 Total 905,155 Enterprise Funds Town of Winthrop FY2019 Budget 121 Expenditure Budget 901 Water/Sewer FY2016 Actual FY2017 Actual FY2018 Budget FY2019 Request FY2019 Adopted Percent Change Personnel Services 511 Permanent Employees 836,959 837,962 857,100 895,639 896,000 4.5 % 513 Overtime 75,876 78,794 90,000 90,000 90,000 0.0 % 514 Differentials 0 5,854 14,879 11,329 6,368 -57.2 % 517 Fringe Benefits 429,440 446,990 472,215 534,039 462,062 -2.2 % 519 Other Personnel Services 0 14,288 26,700 17,900 17,900 -33.0 % Personnel Services Subtotal 1,342,275 1,383,887 1,460,894 1,548,907 1,472,330 0.8 % Purchased Services 521 Energy 63,834 42,393 47,500 47,500 47,500 0.0 % 523 Non-Energy Utilities 0 3,756 2,500 2,500 2,500 0.0 % 524 Repairs and Maintenance 0 201,766 219,850 263,158 263,158 19.7 % 530 Professional and Technical 305,178 267,062 99,000 97,000 97,000 -2.0 % 534 Communication 0 7,251 9,500 10,000 10,000 5.3 % 538 Other Purchased Services 0 84,864 90,000 100,000 100,000 11.1 % Purchased Services Subtotal 369,012 607,092 468,350 520,158 520,158 11.1 % Supplies 542 Office Supplies 0 6,000 10,000 10,000 10,000 0.0 % 543 Repairs and Maintenance Supplies 235,992 191,924 179,095 185,000 185,000 3.3 % 548 Vehicular Supplies 0 30,000 30,000 30,000 30,000 0.0 % Supplies Subtotal 235,992 227,924 219,095 225,000 225,000 2.7 % Intergovernmental 569 Other Intergovernmental 4,812,889 4,967,655 5,039,930 5,190,976 5,312,211 5.4 % Intergovernmental Subtotal 4,812,889 4,967,655 5,039,930 5,190,976 5,312,211 5.4 % Other Charges and Expenses 571 In-State Travel 0 270 500 500 500 0.0 % 574 Insurance Premiums 32,941 33,287 35,952 40,979 40,979 14.0 % 578 Other Classified Items 0 10,083 69,325 80,000 80,000 15.4 % 579 Software 8,488 8,031 7,552 30,000 30,000 297.2 % Other Charges and Expenses Subtotal 41,429 51,671 113,329 151,479 151,479 33.7 % Capital Outlay 583 Plant 2,548,492 1,314,494 40,000 161,852 161,852 304.6 % 585 Additional Equipment 79,555 0 0 0 0 0.0 % Capital Outlay Subtotal 2,628,047 1,314,494 40,000 161,852 161,852 304.6 % Debt Service 591 Long Term Debt 606,736 657,811 585,035 1,025,335 1,025,335 75.3 % Debt Service Subtotal 606,736 657,811 585,035 1,025,335 1,025,335 75.3 % Other Financing Uses 596 Transfers 246,425 512,432 595,890 667,602 610,000 2.4 % Other Financing Uses Subtotal 246,425 512,432 595,890 667,602 610,000 2.4 % Water/Sewer Total 10,282,805 9,722,966 8,522,523 9,491,309 9,478,366 11.2 % Budget Highlights Revolving Funds Town of Winthrop FY2019 Budget 123 Revolving Funds Included Departments • Tax Title Revolving • COA Revolving • Pauline Street Revolving • EB Newton Revolving Funds 124 Town of Winthrop FY2019 Budget Tax Title Revolving 613 FY2016 Actual FY2017 Actual FY2018 Budget FY2019 Request FY2019 Adopted Percent Change Revenue Recurring Revenue 0 0 0 30,000 30,000 0.0 % Total Revenue 0 0 0 30,000 30,000 0.0 % Expenditure Purchased Services 0 8,952 30,000 30,000 30,000 0.0 % Total Expenditure 0 8,952 30,000 30,000 30,000 0.0 % Surplus (Deficit) (0) (8,952) (30,000) (0) (0) 100.0 % 613 Tax Title Revolving Fund Revenue FY2016 Actual FY2017 Actual FY2018 Budget FY2019 Request FY2019 Adopted Percent Change Fees & Fines 432102 Tax Title Fee 0 0 0 0 30,000 0.0 % Fees & Fines Subtotal 0 0 0 0 30,000 0.0 % Total Tax Title Revolving Fund Revenue 0 0 0 0 30,000 0.0 % 613 Tax Title FY2016 Actual FY2017 Actual FY2018 Budget FY2019 Request FY2019 Adopted Percent Change Purchased Services 530 Professional and Technical 0 8,952 27,500 27,500 27,500 0.0 % 534 Communication 0 0 2,500 2,500 2,500 0.0 % Purchased Services Subtotal 0 8,952 30,000 30,000 30,000 0.0 % Tax Title Total 0 8,952 30,000 30,000 30,000 0.0 % Revolving Funds Town of Winthrop FY2019 Budget 125 COA Revolving 614 FY2016 Actual FY2017 Actual FY2018 Budget FY2019 Request FY2019 Adopted Percent Change Revenue Recurring Revenue 19,243 10,389 20,000 20,000 20,000 0.0 % Total Revenue 19,243 10,389 20,000 20,000 20,000 0.0 % Expenditure Personnel Services 11,350 9,705 10,000 10,000 10,000 0.0 % Purchased Services 4,104 2,558 9,000 9,000 9,000 0.0 % Supplies 2,198 363 1,000 1,000 1,000 0.0 % Total Expenditure 17,652 12,626 20,000 20,000 20,000 0.0 % Surplus (Deficit) 1,591 (2,237) - - - $0 $5,000 $10,000 $15,000 $20,000 $25,000 FY2016 Actual FY2017 Actual FY2018 Budget Request Adopted Personnel Non-Personnel Revolving Funds 126 Town of Winthrop FY2019 Budget Revenue Budget 614 COA Revolving Revenue FY2016 Actual FY2017 Actual FY2018 Budget FY2019 Request FY2019 Adopted Percent Change Departmental Revenue 437000 Other Fees & Charges 19,243 10,389 20,000 20,000 20,000 0.0 % Departmental Revenue Subtotal 19,243 10,389 20,000 20,000 20,000 0.0 % COA Revolving Total 19,243 10,389 20,000 20,000 20,000 0.0 % 614 COA Revolving FY2016 Actual FY2017 Actual FY2018 Budget FY2019 Request FY2019 Adopted Percent Change Personnel Services 511 Permanent Employees 11,350 9,705 10,000 10,000 10,000 0.0 % Personnel Services Subtotal 11,350 9,705 10,000 10,000 10,000 0.0 % Purchased Services 530 Professional and Technical 4,104 2,558 9,000 9,000 9,000 0.0 % Purchased Services Subtotal 4,104 2,558 9,000 9,000 9,000 0.0 % Supplies 542 Office Supplies 2,198 363 1,000 1,000 1,000 0.0 % Supplies Subtotal 2,198 363 1,000 1,000 1,000 0.0 % COA Revolving Total 17,652 12,626 20,000 20,000 20,000 0.0 % Revolving Funds Town of Winthrop FY2019 Budget 127 Pauline Street Revolving Budget Overview 723 FY2016 Actual FY2017 Actual FY2018 Budget FY2019 Request FY2019 Adopted Percent Change Revenue Recurring Revenue 0 10,603 50,000 50,000 50,000 0.0 % Total Revenue 0 10,603 50,000 50,000 50,000 0.0 % Expenditure Personnel Services 0 0 5,000 0 0 -100.0 % Purchased Services 0 6,047 33,000 25,000 25,000 -24.2 % Supplies 0 0 11,000 0 0 -100.0 % Other Chares & Expenses 0 0 0 25,000 25,000 0.0 % Capital Outlay 0 0 5,000 0 0 -100.0 % Total Expenditure 0 6,047 54,000 50,000 50,000 -7.4 % Surplus (Deficit) - 4,555 (4,000) - - $0 $10,000 $20,000 $30,000 $40,000 $50,000 $60,000 FY2016 Actual FY2017 Actual FY2018 Budget Request Adopted Personnel Non-Personnel Revolving Funds 128 Town of Winthrop FY2019 Budget Revenue Budget 723 Pauline Street Revolving Revenue FY2016 Actual FY2017 Actual FY2018 Budget FY2019 Request FY2019 Adopted Percent Change User Charges 436000 Rental - Town Property 0 10,603 50,000 50,000 50,000 0.0 % User Charges Subtotal 0 10,603 50,000 50,000 50,000 0.0 % Pauline Street Revolving Total 0 10,603 50,000 50,000 50,000 0.0 % Expenditure Budget 723 Pauline Street FY2016 Actual FY2017 Actual FY2018 Budget FY2019 Request FY2019 Adopted Percent Change Personnel Services 511 Permanent Employees 0 0 5,000 0 0 -100.0 % Personnel Services Subtotal 0 0 5,000 0 0 -100.0 % Purchased Services 521 Energy 0 3,726 22,000 25,000 25,000 13.6 % 523 Non-Energy Utilities 0 71 3,500 0 0 -100.0 % 524 Repairs and Maintenance 0 2,250 5,000 0 0 -100.0 % 534 Communication 0 0 2,500 0 0 -100.0 % Purchased Services Subtotal 0 6,047 33,000 25,000 25,000 -24.2 % Supplies 543 Repairs and Maintenance Supplies 0 0 7,500 0 0 -100.0 % 545 Custodial Supplies 0 0 2,500 0 0 -100.0 % 546 Grounds Keeping Supplies 0 0 1,000 0 0 -100.0 % Supplies Subtotal 0 0 11,000 0 0 -100.0 % Other Charges and Expenses 574 Insurance Premiums 0 0 0 25,000 25,000 0.0 % Other Charges and Expenses Subtotal 0 0 0 25,000 25,000 0.0 % Capital Outlay 582 Buildings 0 0 5,000 0 0 -100.0 % Capital Outlay Subtotal 0 0 5,000 0 0 -100.0 % Pauline Street Revolving Total 0 6,047 54,000 50,000 50,000 -7.4 % Revolving Funds Town of Winthrop FY2019 Budget 129 EB Newton Revolving Budget Overview 724 FY2016 Actual FY2017 Actual FY2018 Budget FY2019 Request FY2019 Adopted Percent Change Revenue Recurring Revenue 88,000 68,788 86,000 103,850 103,850 20.8 % Total Revenue 88,000 68,788 86,000 103,850 103,850 20.8 % Expenditure Personnel Services 12,001 12,826 13,004 13,284 13,100 0.7 % Purchased Services 44,176 56,144 59,400 63,550 63,550 7.0 % Supplies 2,319 769 11,400 12,400 12,400 8.8 % Other Chares & Expenses 1,755 1,513 8,476 8,794 8,800 3.8 % Capital Outlay 0 1,649 5,040 5,966 6,000 19.0 % Total Expenditure 60,251 72,901 97,320 103,994 103,850 6.7 % Surplus (Deficit) 27,749 (4,113) (11,320) (144) - 13.3 % $0 $20,000 $40,000 $60,000 $80,000 $100,000 $120,000 FY2016 Actual FY2017 Actual FY2018 Budget Request Adopted Personnel Non-Personnel Revolving Funds 130 Town of Winthrop FY2019 Budget Revenue Budget 724 EB Newton Revolving Revenue FY2016 Actual FY2017 Actual FY2018 Budget FY2019 Request FY2019 Adopted Percent Change Departmental Revenue Other Departmental 0 0 0 850 850 0.0 % Departmental Revenue Subtotal 0 0 0 850 850 0.0 % User Charges 437001 1st Floor Rent EB Newton 12,000 12,000 12,000 15,000 15,000 25.0 % 437002 2nd Floor Rent EB Newton 41,900 33,238 41,000 47,000 47,000 14.6 % 437003 3rd Floor Rent EB Newton 20,400 17,000 20,000 23,000 23,000 15.0 % 437004 Other Rent EB Newton 13,700 6,550 13,000 18,000 18,000 38.5 % User Charges Subtotal 88,000 68,788 86,000 103,000 103,000 19.8 % EB Newton Revolving Total 88,000 68,788 86,000 103,850 103,850 20.8 % Staffing Title Union Code Budgeted Salary Requested Positions Budgeted Positions Position Subtotal 0 Custodial of Maintenance Tech 6,800 Subtotal Adjustments 6,800 Total 6,800 Revolving Funds Town of Winthrop FY2019 Budget 131 Expenditure Budget 724 EB Newton FY2016 Actual FY2017 Actual FY2018 Budget FY2019 Request FY2019 Adopted Percent Change Personnel Services 511 Permanent Employees 12,001 6,826 7,000 7,280 7,000 0.0 % 519 Other Personal Services 0 6,000 6,004 6,004 6,100 1.6 % Personnel Services Subtotal 12,001 12,826 13,004 13,284 13,100 0.7 % Purchased Services 521 Energy 25,046 35,371 37,000 37,000 37,000 0.0 % 523 Non-Energy Utilities 1,116 4,156 3,000 3,000 3,000 0.0 % 524 Repairs and Maintenance 12,960 16,106 18,000 22,000 22,000 22.2 % 530 Professional and Technical 5,054 203 1,000 1,000 1,000 0.0 % 534 Communication 0 309 400 550 550 37.5 % Purchased Services Subtotal 44,176 56,144 59,400 63,550 63,550 7.0 % Supplies 542 Office Supplies 2,319 0 0 0 0 0.0 % 543 Repairs and Maintenance Supplies 0 0 9,000 10,000 10,000 11.1 % 545 Custodial Supplies 0 769 2,400 2,400 2,400 0.0 % Supplies Subtotal 2,319 769 11,400 12,400 12,400 8.8 % Other Charges and Expenses 574 Insurance Premiums 0 1,513 1,560 1,794 1,800 15.4 % 578 Other Classified Items 1,755 0 6,916 7,000 7,000 1.2 % Other Charges and Expenses Subtotal 1,755 1,513 8,476 8,794 8,800 3.8 % Capital Outlay 582 Buildings 0 1,649 5,040 5,966 6,000 19.0 % Capital Outlay Subtotal 0 1,649 5,040 5,966 6,000 19.0 % EB Newton Revolving Total 60,251 72,901 97,320 103,994 103,850 6.7 % Budget Highlights Additional Materials Town of Winthrop FY2019 Budget 133 Revenue FY2018 Cherry Sheet Estimate FY2019 Governor's Budget Proposal FY2019 House Budget Proposal FY2019 Senate Budget Proposal FY2019 Conference Committee Education: Chapter 70 6,509,855 6,933,491 7,013,294 School Transportation 0 0 0 Charter Tuition Reimbursement 41,919 40,584 67,947 Smart Growth School Reimbursement 0 0 0 Offset Receipts: School Choice Receiving Tuition 68,552 30,000 30,000 Sub-total, All Education Items: 6,620,326 7,004,075 7,111,241 General Government: Unrestricted Gen Gov't Aid 4,211,539 4,358,943 4,358,943 Local Sh of Racing Taxes 0 0 0 Regional Public Libraries 0 0 0 Urban Revitalization 0 0 0 Veterans Benefits 80,272 62,594 62,594 State Owned Land 0 0 0 Exemp: VBS and Elderly 79,055 82,689 82,689 Offset Receipts: Public Libraries 21,520 21,755 21,510 Sub-Total, All General Government 4,392,386 4,525,981 4,525,736 Total Estimated Receipts 11,012,712 11,530,056 11,636,977 FY2019 Local Aid Estimates Winthrop Appendix Cherry Sheet Revolving Funds 134 Town of Winthrop FY2019 Budget Assessments FY2018 Cherry Sheet Estimate FY2019 Governor's Budget Proposal FY2019 House Budget Proposal FY2019 Senate Budget Proposal FY2019 Conference Committee County Assessments: County Tax 0 0 0 Suffolk County Retirement 0 0 0 Essex County Reg Comm Center 0 0 0 Sub-Total, County Assessments: 0 0 0 State Assessments and Charges: Retired Employees Health Insurance 0 0 0 Retired Teachers Health Insurance 0 0 0 Mosquito Control Projects 14,182 15,175 15,174 Air Pollution Districts 5,090 5,221 5,221 Metropolitan Area Planning Council 9,266 9,463 9,463 Old Colony Planning Council 0 0 0 RMV Non-Renewal Surcharge 45,040 45,040 45,040 Sub-Total, State Assessments: 73,578 74,899 74,898 Transportation Authorities: MBTA 390,771 400,282 400,282 Boston Metro. Transit District 0 0 0 Regional Transit 0 0 0 Sub-Total, Transp Authorities: 390,771 400,282 400,282 Annual Charges Against Receipts: Multi-Year Repayment Program 0 0 0 Special Education 2,813 22,455 22,455 STRAP Repayments 0 0 0 Sub-Total, Annual Charges: 2,813 22,455 22,455 Tution Assessments: School Choice Sending Tuition 26,800 20,100 20,100 Charter School Sending Tuition 251,420 289,439 320,884 Sub-Total, Tution Assessments: 278,220 309,539 340,984 Total Estimated Charges: 745,382 807,175 838,619 FY2019 Local Aid Assessments Winthrop Town of Winthrop FY2019 Budget 135 Debt Additional Materials Town of Winthrop FY2019 Budget 137 Cemetery Lots: The amount of money collected from the sale of burial plots. The Cemetery Commissioners request and spend these funds to improve and maintain the cemeteries throughout the town. Cherry Sheet Assessment/Offsets: The amount the State automatically deducts from local aid to cover town-shared expenses. The primary items that make up this amount are the MBTA assessment and numerous state & educational charges. Cherry Sheet: State report that identifies the amount of money received in Local Aid. Debt Exclusion: The amount of tax levied above the restrictions of proposition 2 ½ that has been approved by the voters to fund the construction of new schools (or other capital improvements). Fiscal Year: The Town of Winthrop’s fiscal year runs July 1 through June 30. Free Cash: An annual calculation performed by the State that identifies surplus revenue over expenditures for the prior fiscal year. Harbor/Marine: The amount of money estimated to be collected from harbor usage fees and boat excise tax. The rate is set annually to recover all costs associated with running the harbor and to plan for future improvements. This revenue completely funds the Harbormaster budget as well as debt associated with dredging the harbor. Local Receipts: This amount represents the amount of local taxes and fees from all departmental operations retained directly by the town. The primary revenue items that comprise of local receipts are motor vehicle excise, interest income, permits, licensees, fines and State reimbursements. Mitigation Money: Amounts negotiated from the MWRA and Massport to offset the economic impact or cover the cost of land owned by the town. Payments received form these agencies are generally voted to supplement the general budget. New Growth: Increases in assessed property values due to new construction and/or property improvements. Overlay Provisions: This amount is requested and set aside by the Assessor’s to cover any property abatements. Each year any remaining amount(s) may at the discretion of the Assessor’s to be used as a source of revenue. Glossary Revolving Funds 138 Town of Winthrop FY2019 Budget Reserve Fund: Amount voted by the Town council to provide for extraordinary or unforeseen expenditures that may come up during the year. The town Council controls the Reserve Fund. Sale of Town Asset: A fund created when assets of the town are sold. Money from this fund can only be appropriated for the purchase of capital assets or capital improvements. Sewer Receipts: The amount of money estimated to be collected from sewer usage from the residents of Winthrop. The rate is set annually to recover all costs associated with running the sewer operations of the town. Stabilization Fund: A general reserve. Money from this fund may be appropriated by a two/thirds majority vote of the Town Council. Tax Levy: This amount represents the total amount of tax bills the town sends out each year to taxpayers. The levy is monitored by the state and increases by 2.5% each year. Water Receipts: The amount of money estimated to be collected from water usage from the residents of Winthrop. The rate is set annually to recover all costs associated with running the water operations of the town. Additional Materials Town of Winthrop FY2019 Budget 139 Figure 1: Overview by Fund ................................ ................................ ................................ ................................ ... 3 Figure 2: General Fund Revenue by Source ................................ ................................ ................................ ........... 5 Figure 3: General Fund Expenditures by Function ................................ ................................ ................................ . 5 Figure 4: Budgeted Size of Funds ................................ ................................ ................................ ........................... 6 Figure 5: Revenue by Source ................................ ................................ ................................ ................................ .. 6 Table 1: Revenue Overview ................................ ................................ ................................ ................................ .... 7 Table 2: Expenditure Overview ................................ ................................ ................................ .............................. 8 Figure 6: Personnel Expenditures ................................ ................................ ................................ ........................... 9 Table 3: Five Year Projection ................................ ................................ ................................ ............................... 11 Figure 7: General Fund Revenue by Source ................................ ................................ ................................ ......... 12 Figure 8: New Growth ................................ ................................ ................................ ................................ .......... 13 Table 4: Override Votes ................................ ................................ ................................ ................................ ........ 13 Figure 9: Tax Rate History ................................ ................................ ................................ ................................ ... 14 Figure 10: Assessed Values ................................ ................................ ................................ ................................ .. 15 Figure 11: Net State Aid History ................................ ................................ ................................ .......................... 16 Figure 12: State Aid ................................ ................................ ................................ ................................ .............. 16 Figure 13: Excise Revenue ................................ ................................ ................................ ................................ ... 17 Table 5: Revenue Detail ................................ ................................ ................................ ................................ ........ 21 Figure 14: Stabilization Fund Balances ................................ ................................ ................................ ................ 25 Figure 15: Free Cash History ................................ ................................ ................................ ................................ 25 Table 6: Pension Valuation ................................ ................................ ................................ ................................ ... 28 Table 7: Quick Facts ................................ ................................ ................................ ................................ ............. 31 Figure 16: Population ................................ ................................ ................................ ................................ ............ 32 Figure 17: Population Age Distribution ................................ ................................ ................................ ................ 32 Table 8: Demographics ................................ ................................ ................................ ................................ ......... 32 Figure 18: Employment ................................ ................................ ................................ ................................ ........ 33 Figure 19: Unemployment Rates ................................ ................................ ................................ .......................... 33 Figure 20: Home Sales ................................ ................................ ................................ ................................ .......... 34 Figure 21: Residential Parcels ................................ ................................ ................................ .............................. 34 Table and Figures