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Section X - CountyTown and County of Nantucket 16 Broad Street Nantucket, MA 02554 FY2019 BUDGET PROJECTION COUNTY FY 19 Nantucket County BudgetPresentation to the County Review CommitteeJanuary 24, 20181 County Agencies•County Administration•Registry of Deeds▫Administration▫Deeds Excise2 County Revenue Sources•Town Assessment•Deeds Excise Revenue•Recording Fees•Corrections Deeds Excise (Public Safety Facility)•Registry of Deeds Excise Fund Balance•County Fund Balance3 FY 2019 Projected Revenue•Town Assessment: $170,201•Deeds Excise Receipts: $446,250▫County Admin: $267,750▫Registry of Deeds: $178,500•Recording Fees: $171,500•Corrections Deeds Excise: $250,000•TOTAL PROJECTED REVENUE: $1,037,9504 County Funding Requirement (also known as “maintenance of effort”)•By law, the County must provide a certain amount of NON-deeds excise revenue to the Registry•The amount increases by 2½% per year•FY 19 county funding requirement:▫Registry: $321,3465 FY 19 Projected Expenses•County Administration --$258,964▫No employees▫Main expenses are legal and professional services•Registry of Deeds --$494,644▫3 full-time employees ▫Administrative expenses▫Deeds Excise/special projects•Public Safety Facility Debt Service --$250,000•TOTAL PROJECTED EXPENSES: $1,003,6086 Comparison with FY 18 BudgetFY 2019•County Admin▫$258,964•Registry of Deeds▫Payroll = $392,641▫Operating Expenses = $43,480▫Total = $436,121▫Deeds Excise Payroll = $0▫Deeds Excise Expenses = $58,524▫Deeds Excise Total = $58,524TOTAL REGISTRY OF DEEDS BUDGET = $494,644•Public Safety Facility Debt Service▫250,000•TOTAL COUNTY BUDGET = $1,003,608FY 2018•County Admin▫$258,964•Registry of Deeds▫Payroll = $374,448▫Operating Expenses = $43,480▫Total = $403,457▫Deeds Excise Payroll = $0▫Deeds Excise Expenses = $58,919▫Deeds Excise Total = $58,919TOTAL REGISTRY OF DEEDS BUDGET = $ 476,848•Public Safety Facility Debt Service▫250,000•TOTAL COUNTY BUDGET = $985,8127 Next Steps•County Commissioners adopt the budget at meeting of January 24, 2018•Nantucket County Review Committee (Finance Committee) reviews and/or adopts the budget at meeting of January 22, 20188 DepartmentTown AssessmentEstimated Revenues (Copy Fees)Corrections Deeds Excise Registry of Deeds Deeds Excise Fund BalanceCounty Fund BalanceDeeds Excise FY2019 TOTALAdministration, County 20,353$ -$ -$ -$ -$ 267,750$ 288,103$ - Deeds, Registry of- Operations 149,847 171,500 - - 137,445 458,792 Deeds Excise - - - - - 41,055 41,055 - Public Safety Facility Debt Service - - 250,000 - - - 250,000 - - - - - - - TOTAL170,200$ 171,500$ 250,000$ -$ -$ 446,250$ 1,037,950$ EXPLANATORY NOTESDeeds Excise Breakdown Amount Percent4,200,000$ 100%3,503,750$ 83.423%250,000$ 5.952%267,750$ 6.375%178,500$ 4.250%-$ 313,509$ **2.5% increase over FY2018 Amount $313,509; Recording fees of $171,500; $149,847 from Town AssessmentRegistry of DeedsCounty AdministrationRegistry**County Funding RequirementCorrections Maintenance of Effort*as of 01/08/2018Anticipated Deeds ExciseState Department of RevenueCorrections Deeds ExciseFY2019 COUNTY BUDGET(FUNDING SOURCES) Department FY2019 PayrollFY2019 ExpensesFY2019 Total BudgetCounty Administration Operations & Administration -$ 258,964$ 258,964$ Subtotal for County Administration -$ 258,964$ 258,964$ Deeds, Registry of Operations & Administration 392,641$ 43,480$ 436,121$ Deeds Excise -$ 58,524$ 58,524$ Subtotal for Registry 392,641$ 102,004$ 494,644$ Public Safety Facility Debt Service (Year 7) -$ 250,000$ 250,000$ Total Salaries & Expense392,641$ 610,968$ 1,003,608$ Revenue SourcesAmountTown Assessment 170,200$ Anticipated Deeds Excise* 446,250$ Estimated Fees 171,500$ Registry of Deeds / Deeds Excise Fund Balance -$ Public Safety Facility Debt Service 250,000$ County General Fund Balance -$ Total Revenue Sources1,037,950$ State (Department of Revenue) (81.042%) 3,503,750$ Corrections Deeds Excise (8.333%) 250,000$ Registry (4.25%) 178,500$ County Administration (6.375%) 267,750$ Total Deeds Excise4,200,000$ FY2019 COUNTY BUDGETApproved by County Commissioners on (TBD)AS OF 1/8/2018 FY2019 NANTUCKET COUNTY BUDGETFY2012 - 2017 ACTUALSAS OF 1/08/2018FY2016 FY2017 FY2018FY2019 FY2019 FY2019 FY2019 FY2019 FY19/FY18 FY19/FY18 ACTUAL ACTUAL BUDGET BASE BUDGET - LEVEL 1 PROJECTION LEVEL 2 - COUNTY MGR PROJECTION LEVEL 3 - FIN COM PROJECTION LEVEL 4 - COUNTY COMM BUDGET CHG $ CHG %01122 FY2019 PFY2019 Expenses----- ------ ------------------------01122 44206 MOTOR VEHICLE SALES -$ -$ -$ -$ -$ -$ -$ -$ -$ na01122 47000 TRIAL COURT RENT - - - - - - - - - na01122 47001 RENTAL INCOME - - - - - - - - - na01122 47201 ASSESSMENT TO TOWN (43,299) (28,192) (28,192)$ (20,353) (20,353) (20,353) (20,353) (20,353) 7,839 72% 01122 48400 MISC INCOME - - -$ - - - - - - na01122 51701 MED INS EMPLOYERS PORTION 21,537 22,618 -$ - - - - - - na01122 51960 COMPENSATION/UNEMPLOYMENT - - -$ - - - - - - na01122 53100 PROFESSIONAL SERVICES 12,000 1,360 12,796$ 12,796 12,796 12,796 12,796 12,796 - 100% 01122 53102 LEGAL 125,762 6,738 175,668$ 175,668 175,668 175,668 175,668 175,668 - 100% 01122 53103 ADVERTISING 672 - 500$ 500 500 500 500 500 - 100% 01122 53104 PROF SERVICES: MAINT OF EFF - - -$ - - - - - na01122 53187 SURVEYING - - 50,000$ 50,000 50,000 50,000 50,000 50,000 - 100% 01122 53402 POSTAGE - - 2,000$ 2,000 2,000 2,000 2,000 2,000 - 100% 01122 54201 OFFICE SUPPLIES 49 - 900$ 900 900 900 900 900 - 100% 01122 57051 FILLING FEES EXP 1 - 15,700$ 15,700 15,700 15,700 15,700 15,700 - 100% 01122 57101 IN STATE TRAVEL - - 500$ 500 500 500 500 500 - 100% 01122 57301 DUES PROF ASSOCIATIONS 500 500 900$ 900 900 900 900 900 - 100% 01122 57402 EMPLOYEE HEALTH INS - - -$ - - - - - - na01122 57404 INS PREM: BLANKET INS BLD - - -$ - - - - - - na01122 57407 LAND DAMAGES - - -$ - - - - - - na01122 57501 UNEMPLOYMENT INSURANCE - - -$ - - - - - - na01122 57503 RETIREMENT - - -$ - - - - - - na01122 57506 DET MA HLTH INS CONTRIBUTION 1,671 1,868 -$ - - - - - - na01122 57600 JUDGEMENTS - - -$ - - - - - - na01122 57601 COUNTY CORRECTIONS MOE - - -$ - - - - - - naTOTAL COUNTY ADMINISTRATION 118,893$ 4,892$ 230,772$ 238,611$ 238,611$ 238,611$ 238,611$ 238,611$ 7,839$ 103% 01125 COUNTY GRANTS ----- ------ ------------------------01125 56998 GRANT TO TON - CENT DISPATCH - - -$ - - - - - - na01125 56999 GRANT TO TON JPS FACILITY 250,000 250,000 250,000$ 250,000 250,000 250,000 250,000 250,000 - 100% TOTAL COUNTY GRANTS 250,000$ 250,000$ 250,000$ 250,000$ 250,000$ 250,000$ 250,000$ 250,000$ -$ 100% 01146 REGISTRY OF DEEDS----- ------ ------------------------01146 43203 FILING FEES REG DEEDS (185,372) (189,647) (255,000)$ (267,750) (267,750) (267,750) (267,750) (267,750) (12,750) 105% 01146 47201 ASSESSMENT TO TOWN (126,902) (142,009) (142,009)$ (149,847) (149,847) (149,847) (149,847) (149,847) (7,838) 106% 01146 48201 INTEREST INCOME - - -$ - - - - - - na01146 48400 MISC INCOME - - -$ - - - - - - na01146 51100 SALARY, PERMANENT 237,598 243,052 243,900$ 252,100 252,100 252,100 252,100 252,100 8,200 103% 01146 51200 SALARY, SEASONAL; - - -$ - - - - - - na01146 51700 LONGEVITY 2,671 2,756 2,812$ 2,820 2,820 2,820 2,820 2,820 8 100% 01146 51701 MED INS EMPLOYERS PORTION 43,261 50,034 67,368$ 75,323 75,323 75,323 75,323 75,323 7,955 112% 01146 51702 WORKERS' COMP INSURANCE - - -$ - - - - - - na01146 51770 RETIREMENT 46,272 50,456 53,468$ 55,397 55,397 55,397 55,397 55,397 1,929 104% 01146 51960 COMPENSATION/UNEMPLOYMENT - - 3,300$ 3,300 3,300 3,300 3,300 3,300 - 100% 01146 51961 MEDICARE PAYROLL TAX 3,484 3,564 3,600$ 3,700 3,700 3,700 3,700 3,700 100 103% 01146 52705 RENT - STORAGE SPACE - - -$ - - - - - - na01146 52710 RENT - OFFICE 16,200 27,264 16,200$ 16,200 16,200 16,200 16,200 16,200 - 100% 01146 53100 PROFESSIONAL SERVICES - - 200$ 200 200 200 200 200 - 100% 01146 53103 ADVERTISING - - 100$ 100 100 100 100 100 - 100% 01146 53184 MICROFILMING 2,759 - 4,000$ 4,000 4,000 4,000 4,000 4,000 - 100% COUNTY GENERAL FUND FY2016 FY2017 FY2018FY2019 FY2019 FY2019 FY2019 FY2019 FY19/FY18 FY19/FY18 ACTUAL ACTUAL BUDGET BASE BUDGET - LEVEL 1 PROJECTION LEVEL 2 - COUNTY MGR PROJECTION LEVEL 3 - FIN COM PROJECTION LEVEL 4 - COUNTY COMM BUDGET CHG $ CHG %COUNTY GENERAL FUND01146 53186 BOOK RESTORATION 252 - -$ - - - - - - na01146 53401 TELEPHONE 799 716 800$ 800 800 800 800 800 - 100% 01146 53402 POSTAGE 500 250 500$ 500 500 500 500 500 - 100% 01146 54201 OFFICE SUPPLIES 3,893 3,110 5,000$ 5,000 5,000 5,000 5,000 5,000 - 100% 01146 55101 BOOKS AND SUBSCRIPTIONS 414 811 400$ 400 400 400 400 400 - 100% 01146 57101 IN STATE TRAVEL 500 416 1,000$ 1,000 1,000 1,000 1,000 1,000 - 100% 01146 57103 SEMINARS/CONFERENCES - - -$ - - - - - - na01146 57301 DUES PROF ASSOCIATIONS 85 85 100$ 100 100 100 100 100 - 100% 01146 57402 EMPLOYEE HEALTH INS - - -$ - - - - - - na01146 57404 INS PREM: BLANKET INS BLD 15,374 - 14,080$ 14,080 14,080 14,080 14,080 14,080 - 100% 01146 57405 EMPLOYEE BONDS 300 200 500$ 500 500 500 500 500 - 100% 01146 57501 UNEMPLOYMENT INS - - -$ - - - - - - na01146 57801 MISCELLANEOUS EXPENSES - - -$ - - - - - - na01146 58501 ADD EQUIP: NEW EQUIP - - -$ - - - - - - na01146 58502 EQUIPMENT REPAIRS & MAINT 275 298 600$ 600 600 600 600 600 - 100% TOTAL REGISTRY OF DEEDS 62,362$ 51,357$ 20,919$ 18,524$ 18,524$ 18,524$ 18,524$ 18,524$ (2,395)$ 89% 01999 TRANSFER & OTHER USE OF FUNDS----- ----- -----01999 49721 TRANS IN EXCISE FUND CTY ADM (191,250) (223,125) (255,000)$ (267,750) (267,750) (267,750) (267,750) (267,750) (12,750) 105% 01999 49722 TRANS IN EXCISE FUND REG OF DEEDS (70,384) (45,970) (20,919)$ (18,524) (18,524) (18,524) (18,524) (18,524) 2,395 89% 01999 49723 TRANS IN CORRECTIONS DEEDS (250,000) (250,000) (250,000)$ (250,000) (250,000) (250,000) (250,000) (250,000) - 100% TOTAL TRANS & OTHER USE OF FUNDS (511,634)$ (519,095)$ (525,919)$ (536,274)$ (536,274)$ (536,274)$ (536,274)$ (536,274)$ (10,355)$ 102% TOTAL COUNTY GENERAL FUND (80,379)$ (212,846)$ (24,228)$ (29,139)$ (29,139)$ (29,139)$ (29,139)$ (29,139)$ (4,911)$ 120% COUNTY ADMINISTRATIONTOTAL REVENUES (234,549) (251,317) (283,192)$ (288,103) (288,103) (288,103) (288,103) (288,103) (4,911) 102% TOTAL FUND BALANCE - - 24,228$ 29,139 29,139 29,139 29,139 29,139 4,911 120% TOTAL SALARIES 21,537 22,618 -$ - - - - - - naTOTAL EXPENSES 162,192 33,084 258,964$ 258,964 258,964 258,964 258,964 258,964 - 100% SUBTOTAL (50,820)$ (195,615)$ -$ -$ -$ -$ -$ -$ (0)$ naREGISTRY OF DEEDSTOTAL REVENUES (382,657) (377,626) (417,928) (436,121) (436,121) (436,121) (436,121) (436,121) (18,193) 104% TOTAL SALARIES 333,286 349,863 374,448 392,641 392,641 392,641 392,641 392,641 18,193 105% TOTAL EXPENSES 41,350 33,151 43,480 43,480 43,480 43,480 43,480 43,480 - 100% SUBTOTAL (8,021)$ 5,387$ -$ 0$ 0$ 0$ 0$ 0$ 0$ naOTHER REVENUE (TREASURER / TRANS) - - - - - - - - - naEXPENSE (GRANTS) 250,000 250,000 250,000 250,000 250,000 250,000 250,000 250,000 - 100% TRANSFERS IN EXCISE FUNDS (250,000) (250,000) (250,000) (250,000) (250,000) (250,000) (250,000) (250,000) - 100% SUBTOTAL -$ -$ -$ -$ -$ -$ -$ -$ -$ naTOTAL COUNTY GENERAL FUND (58,842)$ (190,228)$ -$ 0$ 0$ 0$ 0$ 0$ -$ na FY2019 NANTUCKET COUNTY BUDGETFY 2012 - 2017 ACTUALSAS OF 1/08/2018FY2016 FY2017 FY2018FY2019 FY2019 FY2019 FY2019 FY2019 FY2019 FY19/FY18 FY19/FY18 ACTUAL ACTUAL BUDGET BASE BUDGET - LEVEL 1 OP INC REQUESTS PROJECTION LEVEL 2 - COUNTY MGR PROJECTION LEVEL 3 - FIN COM PROJECTION LEVEL 4 - COUNTY COMM BUDGET CHG $ CHG %03122 FY2019 PFY2019 Expenses----- ------ ------------------------03122 43204 CNTY ADMIN - EXCISE TAX (274,562) (276,468) (255,000)$ (267,750)$ -$ (267,750)$ (267,750)$ (267,750)$ (267,750)$ (12,750)$ 105% 03122 48201 INTEREST - DEEDS EXCISE - - - - - - - - - - naTOTAL COUNTY COMM EXCISE (274,562)$ (276,468)$ (255,000)$ (267,750)$ -$ (267,750)$ (267,750)$ (267,750)$ (267,750)$ (12,750)$ 105%03146 REGISTRY OF DEEDS - DEEDS EXCISE----- ------ ------------------------03146 43204 REGISTRY - EXCISE TAX SPL (184,107) (184,312) (148,750)$ (171,500)$ -$ (171,500)$ (171,500)$ (171,500)$ (171,500)$ (22,750)$ 115% 03146 48201 INTEREST - DEEDS EXCISE (491) (45) - - - - - - - - na03146 51200 SALARY, SEASONAL - - - - - - - - - - na03146 52705 RENT - STORAGE SPACE 9,913 10,812 10,000 12,000 - 12,000 12,000 12,000 12,000 2,000 120% 03146 57999 SPECIAL PROJECTS - - 8,000 8,000 - 8,000 8,000 8,000 8,000 - 100% 03146 57803 BANK SERVICE CHARGES - - - - - - - - na03146 58501 ADD EQUIP: NEW EQUIP 2,015 1,952 20,000 20,000 - 20,000 20,000 20,000 20,000 - 100% 03146 59999 PRIOR YR ENCUMBRANCE - - - - - - - - - - naTOTAL REG OF DEEDS - DEEDS EXCISE (172,670)$ (171,593)$ (110,750)$ (131,500)$ -$ (131,500)$ (131,500)$ (131,500)$ (131,500)$ (20,750)$ 119%03210 43204 CORRECTIONS - EXCISE TAX SPL (250,000) (250,000) (250,000) (250,000) - (250,000) (250,000) (250,000) (250,000) - 100% TOTAL REG OF DEEDS - DEEDS EXCISE (250,000)$ (250,000)$ (250,000)$ (250,000)$ -$ (250,000)$ (250,000)$ (250,000)$ (250,000)$ -$ 100%03999 TRANSFER & OTHER USE OF FUNDS----- ----- -----03999 59611 TRANS TO GENERAL FUND COUNTY ADMIN 191,250 223,125 223,125 267,750 - 267,750 267,750 267,750 267,750 44,625 120% 03999 59612 TRANS TO GENERAL FUND RODEEDS 81,897 45,970 45,970 18,524 - 18,524 18,524 18,524 18,524 (27,446) 40% 03999 59615 TRANS TO GENERAL FUND GRANT 250,000 250,000 250,000 250,000 - 250,000 250,000 250,000 250,000 - 100% TOTAL TRANS & OTHER USE OF FUNDS 523,147$ 519,095$ 519,095$ 536,274$ -$ 536,274$ 536,274$ 536,274$ 536,274$ 17,179$ 103%TOTAL DEEDS EXCISE (174,085)$ (178,965)$ (96,655)$ (112,976)$ -$ (112,976)$ (112,976)$ (112,976)$ (112,976)$ (16,321)$ 117%COUNTY ADMINISTRATIONTOTAL REVENUES (274,562) (276,468) (223,125) (267,750) - (267,750) (267,750) (267,750) (267,750) (44,625) 120% TOTAL SALARIES- - - - - - - - naTOTAL EXPENSES 191,250 223,125 223,125 267,750 - 267,750 267,750 267,750 267,750 44,625 120% SUBTOTAL (83,312)$ (53,343)$ -$ -$ -$ -$ -$ -$ -$ -$ naREGISTRY OF DEEDSTOTAL REVENUES (184,598) (184,357) (148,750) (171,500) - (171,500) (171,500) (171,500) (171,500) (22,750) 115% TOTAL FUND BALANCE 19,116 64,780 112,976 - 112,976 112,976 112,976 112,976 48,196 174% TOTAL SALARIES - - - - - - - - - - naTOTAL EXPENSES 93,825 58,734 83,970 58,524 - 58,524 58,524 58,524 58,524 (25,446) 70% DEEDS EXCISE FUND FY2016 FY2017 FY2018FY2019 FY2019 FY2019 FY2019 FY2019 FY2019 FY19/FY18 FY19/FY18 ACTUAL ACTUAL BUDGET BASE BUDGET - LEVEL 1 OP INC REQUESTS PROJECTION LEVEL 2 - COUNTY MGR PROJECTION LEVEL 3 - FIN COM PROJECTION LEVEL 4 - COUNTY COMM BUDGET CHG $ CHG %DEEDS EXCISE FUND SUBTOTAL (71,657)$ (125,623)$ -$ -$ -$ -$ -$ -$ -$ -$ naOTHER REVENUE (TREASURER / TRANS) (250,000) (250,000) (250,000) (250,000) - (250,000) (250,000) (250,000) (250,000) - 100% EXPENSE (GRANTS) 250,000 250,000 250,000 250,000 - 250,000 250,000 250,000 250,000 - 100% TRANSFERS OUT EXCISE FUNDS - - - - - - - - - - na SUBTOTAL -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ naTOTAL DEEDS EXCISE(154,968)$ (178,965)$ -$ -$ -$ -$ -$ -$ -$ -$ na ORG: 01146As of 1/9/18Full-time 3AS OF 12/28/2017 0Seasonal / Float 0Temporary 0Vacancies 0New Positions Requested 0TOTAL OF ALL POSITIONS 3Name PositionAverage Hours WorkedJob CodeClass & Step as of 6/30/18(e.g., B -Step 3)Yearly Salaryas of 6/30/18*53 Week Adjustment FY2019 Anniversary DateProratedFY2019SalaryLongevityPayEducationPayCertificationPayHolidayPayOtherTotal byEmployeeFERREIRA, J. REGISTER 40.00 REG 1County Commissioners103,565 103,844 07/01/18 109,300 0 0 0 0 0 109,300BEAMISH, K. ASST REGISTER 35.00 REG 2 SB 8 93,760 94,012 11/20/18 94,000 2,820 0 0 0 0 96,820FURTADO, A. ADMIN ASST 35.00 REG 3 S1-1 48,648 48,779 06/24/19 48,800 0 0 0 0 0 48,800VACANT - UNFUNDED ADMIN ASST 35.00 REG 3 S1-10252,10002,820000000254,9203,700258,620Total Personnel Services Shift Differential (enter on Munis 513xx)Overtime (enter on Munis 514xx)Salary SubtotalMedicare (enter on Munis 51961)Total Other Pay (enter on Munis line where appropriate)FY2019 COUNTY BUDGETTotal Prorated Salary (enter on Munis 51100)Total Seasonal Salary (enter on Munis 51xxx)Total Longevity (enter on Munis 51700)Total Education (enter on Munis 516xx)Total Certification Pay (enter on Munis 51551)Total Holiday Pay (enter on Munis 518xx) DepartmentTown AssessmentEstimated Revenues (Copy Fees)Corrections Deeds Excise Registry of Deeds Deeds Excise Fund BalanceCounty Fund BalanceDeeds Excise FY2019 TOTALAdministration, County 20,353$ -$ -$ -$ -$ 267,750$ 288,103$ - Deeds, Registry of- Operations 149,847 171,500 - - 137,445 458,792 Deeds Excise - - - - - 41,055 41,055 - Public Safety Facility Debt Service - - 250,000 - - - 250,000 - - - - - - - TOTAL170,200$ 171,500$ 250,000$ -$ -$ 446,250$ 1,037,950$ EXPLANATORY NOTESDeeds Excise Breakdown Amount Percent4,200,000$ 100%3,503,750$ 83.423%250,000$ 5.952%267,750$ 6.375%178,500$ 4.250%-$ 313,509$ **2.5% increase over FY2018 Amount $313,509; Recording fees of $171,500; $149,847 from Town AssessmentRegistry of DeedsCounty AdministrationRegistry**County Funding RequirementCorrections Maintenance of Effort*as of 01/08/2018Anticipated Deeds ExciseState Department of RevenueCorrections Deeds ExciseFY2019 COUNTY BUDGET(FUNDING SOURCES) Department FY2019 PayrollFY2019 ExpensesFY2019 Total BudgetCounty Administration Operations & Administration -$ 258,964$ 258,964$ Subtotal for County Administration -$ 258,964$ 258,964$ Deeds, Registry of Operations & Administration 392,641$ 43,480$ 436,121$ Deeds Excise -$ 58,524$ 58,524$ Subtotal for Registry 392,641$ 102,004$ 494,644$ Public Safety Facility Debt Service (Year 7) -$ 250,000$ 250,000$ Total Salaries & Expense392,641$ 610,968$ 1,003,608$ Revenue SourcesAmountTown Assessment 170,200$ Anticipated Deeds Excise* 446,250$ Estimated Fees 171,500$ Registry of Deeds / Deeds Excise Fund Balance -$ Public Safety Facility Debt Service 250,000$ County General Fund Balance -$ Total Revenue Sources1,037,950$ State (Department of Revenue) (81.042%) 3,503,750$ Corrections Deeds Excise (8.333%) 250,000$ Registry (4.25%) 178,500$ County Administration (6.375%) 267,750$ Total Deeds Excise4,200,000$ FY2019 COUNTY BUDGETApproved by County Commissioners on (TBD)AS OF 1/8/2018 FY2019 NANTUCKET COUNTY BUDGETFY2012 - 2017 ACTUALSAS OF 1/08/2018FY2016 FY2017 FY2018FY2019 FY2019 FY2019 FY2019 FY2019 FY19/FY18 FY19/FY18 ACTUAL ACTUAL BUDGET BASE BUDGET - LEVEL 1 PROJECTION LEVEL 2 - COUNTY MGR PROJECTION LEVEL 3 - FIN COM PROJECTION LEVEL 4 - COUNTY COMM BUDGET CHG $ CHG %01122 FY2019 PFY2019 Expenses----- ------ ------------------------01122 44206 MOTOR VEHICLE SALES -$ -$ -$ -$ -$ -$ -$ -$ -$ na01122 47000 TRIAL COURT RENT - - - - - - - - - na01122 47001 RENTAL INCOME - - - - - - - - - na01122 47201 ASSESSMENT TO TOWN (43,299) (28,192) (28,192)$ (20,353) (20,353) (20,353) (20,353) (20,353) 7,839 72% 01122 48400 MISC INCOME - - -$ - - - - - - na01122 51701 MED INS EMPLOYERS PORTION 21,537 22,618 -$ - - - - - - na01122 51960 COMPENSATION/UNEMPLOYMENT - - -$ - - - - - - na01122 53100 PROFESSIONAL SERVICES 12,000 1,360 12,796$ 12,796 12,796 12,796 12,796 12,796 - 100% 01122 53102 LEGAL 125,762 6,738 175,668$ 175,668 175,668 175,668 175,668 175,668 - 100% 01122 53103 ADVERTISING 672 - 500$ 500 500 500 500 500 - 100% 01122 53104 PROF SERVICES: MAINT OF EFF - - -$ - - - - - na01122 53187 SURVEYING - - 50,000$ 50,000 50,000 50,000 50,000 50,000 - 100% 01122 53402 POSTAGE - - 2,000$ 2,000 2,000 2,000 2,000 2,000 - 100% 01122 54201 OFFICE SUPPLIES 49 - 900$ 900 900 900 900 900 - 100% 01122 57051 FILLING FEES EXP 1 - 15,700$ 15,700 15,700 15,700 15,700 15,700 - 100% 01122 57101 IN STATE TRAVEL - - 500$ 500 500 500 500 500 - 100% 01122 57301 DUES PROF ASSOCIATIONS 500 500 900$ 900 900 900 900 900 - 100% 01122 57402 EMPLOYEE HEALTH INS - - -$ - - - - - - na01122 57404 INS PREM: BLANKET INS BLD - - -$ - - - - - - na01122 57407 LAND DAMAGES - - -$ - - - - - - na01122 57501 UNEMPLOYMENT INSURANCE - - -$ - - - - - - na01122 57503 RETIREMENT - - -$ - - - - - - na01122 57506 DET MA HLTH INS CONTRIBUTION 1,671 1,868 -$ - - - - - - na01122 57600 JUDGEMENTS - - -$ - - - - - - na01122 57601 COUNTY CORRECTIONS MOE - - -$ - - - - - - naTOTAL COUNTY ADMINISTRATION 118,893$ 4,892$ 230,772$ 238,611$ 238,611$ 238,611$ 238,611$ 238,611$ 7,839$ 103% 01125 COUNTY GRANTS ----- ------ ------------------------01125 56998 GRANT TO TON - CENT DISPATCH - - -$ - - - - - - na01125 56999 GRANT TO TON JPS FACILITY 250,000 250,000 250,000$ 250,000 250,000 250,000 250,000 250,000 - 100% TOTAL COUNTY GRANTS 250,000$ 250,000$ 250,000$ 250,000$ 250,000$ 250,000$ 250,000$ 250,000$ -$ 100% 01146 REGISTRY OF DEEDS----- ------ ------------------------01146 43203 FILING FEES REG DEEDS (185,372) (189,647) (255,000)$ (267,750) (267,750) (267,750) (267,750) (267,750) (12,750) 105% 01146 47201 ASSESSMENT TO TOWN (126,902) (142,009) (142,009)$ (149,847) (149,847) (149,847) (149,847) (149,847) (7,838) 106% 01146 48201 INTEREST INCOME - - -$ - - - - - - na01146 48400 MISC INCOME - - -$ - - - - - - na01146 51100 SALARY, PERMANENT 237,598 243,052 243,900$ 252,100 252,100 252,100 252,100 252,100 8,200 103% 01146 51200 SALARY, SEASONAL; - - -$ - - - - - - na01146 51700 LONGEVITY 2,671 2,756 2,812$ 2,820 2,820 2,820 2,820 2,820 8 100% 01146 51701 MED INS EMPLOYERS PORTION 43,261 50,034 67,368$ 75,323 75,323 75,323 75,323 75,323 7,955 112% 01146 51702 WORKERS' COMP INSURANCE - - -$ - - - - - - na01146 51770 RETIREMENT 46,272 50,456 53,468$ 55,397 55,397 55,397 55,397 55,397 1,929 104% 01146 51960 COMPENSATION/UNEMPLOYMENT - - 3,300$ 3,300 3,300 3,300 3,300 3,300 - 100% 01146 51961 MEDICARE PAYROLL TAX 3,484 3,564 3,600$ 3,700 3,700 3,700 3,700 3,700 100 103% 01146 52705 RENT - STORAGE SPACE - - -$ - - - - - - na01146 52710 RENT - OFFICE 16,200 27,264 16,200$ 16,200 16,200 16,200 16,200 16,200 - 100% 01146 53100 PROFESSIONAL SERVICES - - 200$ 200 200 200 200 200 - 100% 01146 53103 ADVERTISING - - 100$ 100 100 100 100 100 - 100% 01146 53184 MICROFILMING 2,759 - 4,000$ 4,000 4,000 4,000 4,000 4,000 - 100% COUNTY GENERAL FUND FY2016 FY2017 FY2018FY2019 FY2019 FY2019 FY2019 FY2019 FY19/FY18 FY19/FY18 ACTUAL ACTUAL BUDGET BASE BUDGET - LEVEL 1 PROJECTION LEVEL 2 - COUNTY MGR PROJECTION LEVEL 3 - FIN COM PROJECTION LEVEL 4 - COUNTY COMM BUDGET CHG $ CHG %COUNTY GENERAL FUND01146 53186 BOOK RESTORATION 252 - -$ - - - - - - na01146 53401 TELEPHONE 799 716 800$ 800 800 800 800 800 - 100% 01146 53402 POSTAGE 500 250 500$ 500 500 500 500 500 - 100% 01146 54201 OFFICE SUPPLIES 3,893 3,110 5,000$ 5,000 5,000 5,000 5,000 5,000 - 100% 01146 55101 BOOKS AND SUBSCRIPTIONS 414 811 400$ 400 400 400 400 400 - 100% 01146 57101 IN STATE TRAVEL 500 416 1,000$ 1,000 1,000 1,000 1,000 1,000 - 100% 01146 57103 SEMINARS/CONFERENCES - - -$ - - - - - - na01146 57301 DUES PROF ASSOCIATIONS 85 85 100$ 100 100 100 100 100 - 100% 01146 57402 EMPLOYEE HEALTH INS - - -$ - - - - - - na01146 57404 INS PREM: BLANKET INS BLD 15,374 - 14,080$ 14,080 14,080 14,080 14,080 14,080 - 100% 01146 57405 EMPLOYEE BONDS 300 200 500$ 500 500 500 500 500 - 100% 01146 57501 UNEMPLOYMENT INS - - -$ - - - - - - na01146 57801 MISCELLANEOUS EXPENSES - - -$ - - - - - - na01146 58501 ADD EQUIP: NEW EQUIP - - -$ - - - - - - na01146 58502 EQUIPMENT REPAIRS & MAINT 275 298 600$ 600 600 600 600 600 - 100% TOTAL REGISTRY OF DEEDS 62,362$ 51,357$ 20,919$ 18,524$ 18,524$ 18,524$ 18,524$ 18,524$ (2,395)$ 89% 01999 TRANSFER & OTHER USE OF FUNDS----- ----- -----01999 49721 TRANS IN EXCISE FUND CTY ADM (191,250) (223,125) (255,000)$ (267,750) (267,750) (267,750) (267,750) (267,750) (12,750) 105% 01999 49722 TRANS IN EXCISE FUND REG OF DEEDS (70,384) (45,970) (20,919)$ (18,524) (18,524) (18,524) (18,524) (18,524) 2,395 89% 01999 49723 TRANS IN CORRECTIONS DEEDS (250,000) (250,000) (250,000)$ (250,000) (250,000) (250,000) (250,000) (250,000) - 100% TOTAL TRANS & OTHER USE OF FUNDS (511,634)$ (519,095)$ (525,919)$ (536,274)$ (536,274)$ (536,274)$ (536,274)$ (536,274)$ (10,355)$ 102% TOTAL COUNTY GENERAL FUND (80,379)$ (212,846)$ (24,228)$ (29,139)$ (29,139)$ (29,139)$ (29,139)$ (29,139)$ (4,911)$ 120% COUNTY ADMINISTRATIONTOTAL REVENUES (234,549) (251,317) (283,192)$ (288,103) (288,103) (288,103) (288,103) (288,103) (4,911) 102% TOTAL FUND BALANCE - - 24,228$ 29,139 29,139 29,139 29,139 29,139 4,911 120% TOTAL SALARIES 21,537 22,618 -$ - - - - - - naTOTAL EXPENSES 162,192 33,084 258,964$ 258,964 258,964 258,964 258,964 258,964 - 100% SUBTOTAL (50,820)$ (195,615)$ -$ -$ -$ -$ -$ -$ (0)$ naREGISTRY OF DEEDSTOTAL REVENUES (382,657) (377,626) (417,928) (436,121) (436,121) (436,121) (436,121) (436,121) (18,193) 104% TOTAL SALARIES 333,286 349,863 374,448 392,641 392,641 392,641 392,641 392,641 18,193 105% TOTAL EXPENSES 41,350 33,151 43,480 43,480 43,480 43,480 43,480 43,480 - 100% SUBTOTAL (8,021)$ 5,387$ -$ 0$ 0$ 0$ 0$ 0$ 0$ naOTHER REVENUE (TREASURER / TRANS) - - - - - - - - - naEXPENSE (GRANTS) 250,000 250,000 250,000 250,000 250,000 250,000 250,000 250,000 - 100% TRANSFERS IN EXCISE FUNDS (250,000) (250,000) (250,000) (250,000) (250,000) (250,000) (250,000) (250,000) - 100% SUBTOTAL -$ -$ -$ -$ -$ -$ -$ -$ -$ naTOTAL COUNTY GENERAL FUND (58,842)$ (190,228)$ -$ 0$ 0$ 0$ 0$ 0$ -$ na FY2019 NANTUCKET COUNTY BUDGETFY 2012 - 2017 ACTUALSAS OF 1/08/2018FY2016 FY2017 FY2018FY2019 FY2019 FY2019 FY2019 FY2019 FY2019 FY19/FY18 FY19/FY18 ACTUAL ACTUAL BUDGET BASE BUDGET - LEVEL 1 OP INC REQUESTS PROJECTION LEVEL 2 - COUNTY MGR PROJECTION LEVEL 3 - FIN COM PROJECTION LEVEL 4 - COUNTY COMM BUDGET CHG $ CHG %03122 FY2019 PFY2019 Expenses----- ------ ------------------------03122 43204 CNTY ADMIN - EXCISE TAX (274,562) (276,468) (255,000)$ (267,750)$ -$ (267,750)$ (267,750)$ (267,750)$ (267,750)$ (12,750)$ 105% 03122 48201 INTEREST - DEEDS EXCISE - - - - - - - - - - naTOTAL COUNTY COMM EXCISE (274,562)$ (276,468)$ (255,000)$ (267,750)$ -$ (267,750)$ (267,750)$ (267,750)$ (267,750)$ (12,750)$ 105%03146 REGISTRY OF DEEDS - DEEDS EXCISE----- ------ ------------------------03146 43204 REGISTRY - EXCISE TAX SPL (184,107) (184,312) (148,750)$ (171,500)$ -$ (171,500)$ (171,500)$ (171,500)$ (171,500)$ (22,750)$ 115% 03146 48201 INTEREST - DEEDS EXCISE (491) (45) - - - - - - - - na03146 51200 SALARY, SEASONAL - - - - - - - - - - na03146 52705 RENT - STORAGE SPACE 9,913 10,812 10,000 12,000 - 12,000 12,000 12,000 12,000 2,000 120% 03146 57999 SPECIAL PROJECTS - - 8,000 8,000 - 8,000 8,000 8,000 8,000 - 100% 03146 57803 BANK SERVICE CHARGES - - - - - - - - na03146 58501 ADD EQUIP: NEW EQUIP 2,015 1,952 20,000 20,000 - 20,000 20,000 20,000 20,000 - 100% 03146 59999 PRIOR YR ENCUMBRANCE - - - - - - - - - - naTOTAL REG OF DEEDS - DEEDS EXCISE (172,670)$ (171,593)$ (110,750)$ (131,500)$ -$ (131,500)$ (131,500)$ (131,500)$ (131,500)$ (20,750)$ 119%03210 43204 CORRECTIONS - EXCISE TAX SPL (250,000) (250,000) (250,000) (250,000) - (250,000) (250,000) (250,000) (250,000) - 100% TOTAL REG OF DEEDS - DEEDS EXCISE (250,000)$ (250,000)$ (250,000)$ (250,000)$ -$ (250,000)$ (250,000)$ (250,000)$ (250,000)$ -$ 100%03999 TRANSFER & OTHER USE OF FUNDS----- ----- -----03999 59611 TRANS TO GENERAL FUND COUNTY ADMIN 191,250 223,125 223,125 267,750 - 267,750 267,750 267,750 267,750 44,625 120% 03999 59612 TRANS TO GENERAL FUND RODEEDS 81,897 45,970 45,970 18,524 - 18,524 18,524 18,524 18,524 (27,446) 40% 03999 59615 TRANS TO GENERAL FUND GRANT 250,000 250,000 250,000 250,000 - 250,000 250,000 250,000 250,000 - 100% TOTAL TRANS & OTHER USE OF FUNDS 523,147$ 519,095$ 519,095$ 536,274$ -$ 536,274$ 536,274$ 536,274$ 536,274$ 17,179$ 103%TOTAL DEEDS EXCISE (174,085)$ (178,965)$ (96,655)$ (112,976)$ -$ (112,976)$ (112,976)$ (112,976)$ (112,976)$ (16,321)$ 117%COUNTY ADMINISTRATIONTOTAL REVENUES (274,562) (276,468) (223,125) (267,750) - (267,750) (267,750) (267,750) (267,750) (44,625) 120% TOTAL SALARIES- - - - - - - - naTOTAL EXPENSES 191,250 223,125 223,125 267,750 - 267,750 267,750 267,750 267,750 44,625 120% SUBTOTAL (83,312)$ (53,343)$ -$ -$ -$ -$ -$ -$ -$ -$ naREGISTRY OF DEEDSTOTAL REVENUES (184,598) (184,357) (148,750) (171,500) - (171,500) (171,500) (171,500) (171,500) (22,750) 115% TOTAL FUND BALANCE 19,116 64,780 112,976 - 112,976 112,976 112,976 112,976 48,196 174% TOTAL SALARIES - - - - - - - - - - naTOTAL EXPENSES 93,825 58,734 83,970 58,524 - 58,524 58,524 58,524 58,524 (25,446) 70% DEEDS EXCISE FUND FY2016 FY2017 FY2018FY2019 FY2019 FY2019 FY2019 FY2019 FY2019 FY19/FY18 FY19/FY18 ACTUAL ACTUAL BUDGET BASE BUDGET - LEVEL 1 OP INC REQUESTS PROJECTION LEVEL 2 - COUNTY MGR PROJECTION LEVEL 3 - FIN COM PROJECTION LEVEL 4 - COUNTY COMM BUDGET CHG $ CHG %DEEDS EXCISE FUND SUBTOTAL (71,657)$ (125,623)$ -$ -$ -$ -$ -$ -$ -$ -$ naOTHER REVENUE (TREASURER / TRANS) (250,000) (250,000) (250,000) (250,000) - (250,000) (250,000) (250,000) (250,000) - 100% EXPENSE (GRANTS) 250,000 250,000 250,000 250,000 - 250,000 250,000 250,000 250,000 - 100% TRANSFERS OUT EXCISE FUNDS - - - - - - - - - - na SUBTOTAL -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ naTOTAL DEEDS EXCISE(154,968)$ (178,965)$ -$ -$ -$ -$ -$ -$ -$ -$ na ORG: 01146As of 1/9/18Full-time 3AS OF 12/28/2017 0Seasonal / Float 0Temporary 0Vacancies 0New Positions Requested 0TOTAL OF ALL POSITIONS 3Name PositionAverage Hours WorkedJob CodeClass & Step as of 6/30/18(e.g., B -Step 3)Yearly Salaryas of 6/30/18*53 Week Adjustment FY2019 Anniversary DateProratedFY2019SalaryLongevityPayEducationPayCertificationPayHolidayPayOtherTotal byEmployeeFERREIRA, J. REGISTER 40.00 REG 1County Commissioners103,565 103,844 07/01/18 109,300 0 0 0 0 0 109,300BEAMISH, K. ASST REGISTER 35.00 REG 2 SB 8 93,760 94,012 11/20/18 94,000 2,820 0 0 0 0 96,820FURTADO, A. ADMIN ASST 35.00 REG 3 S1-1 48,648 48,779 06/24/19 48,800 0 0 0 0 0 48,800VACANT - UNFUNDED ADMIN ASST 35.00 REG 3 S1-10252,10002,820000000254,9203,700258,620Total Personnel Services Shift Differential (enter on Munis 513xx)Overtime (enter on Munis 514xx)Salary SubtotalMedicare (enter on Munis 51961)Total Other Pay (enter on Munis line where appropriate)FY2019 COUNTY BUDGETTotal Prorated Salary (enter on Munis 51100)Total Seasonal Salary (enter on Munis 51xxx)Total Longevity (enter on Munis 51700)Total Education (enter on Munis 516xx)Total Certification Pay (enter on Munis 51551)Total Holiday Pay (enter on Munis 518xx)