Loading...
FY2014 General Fund Update ExpensesGeneral Government Budget w/Carryforward Actual (As of 9/30/2013)LY Actual (As of 9/30/2012)% to Budget Actual Operating Expenditure Breakdown Finance Committee 17,738$ 17,239$ 4,037$ 97% Finance & Operations 2,097,557$ 643,297$ 800,857$ 31%Human Resources 184,459$ 41,318$ 46,371$ 22% Information Systems / GIS 727,486$ 259,766$ 244,294$ 36%Legal / Town Counsel 355,863$ 284,257$ 84,661$ 80%Moderator 1,675$ -$ -$ 0%Planning and Land Use Services 1,779,300$ 460,508$ 423,414$ 26%Town Administration 1,370,249$ 492,387$ 469,831$ 36% Town Clerk 277,500$ 50,376$ 60,434$ 18%Total 6,811,827$ 2,249,149$ 2,133,899$ 33% Safety & Protection Budget w/Carryforward Actual (As of 9/30/2013)LY Actual (As of 9/30/2012)% to Budget Emergency Management 13,959$ 6,959$ 357$ 50%Fire Department 2,470,861$ 651,955$ 675,926$ 26%Police & Animal Control 5,253,154$ 1,223,198$ 1,153,361$ 23%Street Lighting 120,363$ 103,137$ 24,550$ 86%Total 7,858,337$ 1,985,249$ 1,854,195$ 25% Marine & Coastal Resources Budget w/Carryforward Actual (As of 9/30/2013)LY Actual (As of 9/30/2012)% to Budget Operating Expenditure Highlights as of 09/30/2014 Marine Department 722,457$ 370,504$ 342,560$ 51% Total 722,457$ 370,504$ 342,560$ 51% Maintenance Budget w/Carryforward Actual (As of 9/30/2013)LY Actual (As of 9/30/2012)% to Budget Gas / Town Vehicles 325,000$ 73,564$ 98,046$ 23%Mosquito Control 114,040$ 41,729$ 31,500$ 37%Public Buildings 870,021$ 622,717$ 229,994$ 72%Public Works 2,448,281$ 698,789$ 785,606$ 29%Snow & Ice Removal 25,000$ 960$ 975$ 4%Total 3,782,342$ 1,437,759$ 1,146,121$ 38% Human Services Budget w/Carryforward Actual (As of 8/31/2013)LY Actual (As of 9/30/2012)% to Budget Human Services 470,951$ 93,855$ 101,920$ 20% Total 470,951$ 93,855$ 101,920$ 20% Culture & Recreation Budget w/Carryforward Actual (As of 9/30/2013)LY Actual (As of 9/30/2012)% to Budget Atheneum 676,444$ 676,444$ 166,975$ 100%Town Clock 3,094$ 2,804$ 1,245$ 91% Visitor Services 303,548$ 110,496$ 93,288$ 36%Total 983,086$ 789,744$ 261,508$ 80% Other Expenditures Budget w/Carryforward Actual (As of 9/30/2013)LY Actual (As of 9/30/2012)% to BudgetDebt Service Principal 5,895,470$ 5,356,928$ -$ 91%Debt Service Interest 1,710,429$ 1,987,044$ 384,385$ 116% Group Insurance 8,903,402$ 1,384,191$ 1,092,695$ 16%General Insurance 1,559,477$ 1,117,150$ 835,148$ 72% State & Retirement Assessments 3,622,682$ 3,228,050$ 3,847,102$ 89%Contractual Obligations 301,201$ -$ -$ 0% Intergovernmental 7,899,598$ 1,974,900$ 2,101,363$ 25%Education 24,311,495$ 5,984,322$ 5,369,843$ 25%Total 54,203,754$ 21,032,584$ 13,630,536$ 39% Total General Fund Expenses Budget w/Carryforward Actual (As of 9/30/2013)LY Actual (As of 9/30/2012)% to Budget 74,832,754$ 27,958,844$ 19,470,739$ 37% Total General Fund Expenses Budget w/o Carry forward Actual (As of 9/30/2013)LY Actual (As of 9/30/2012)% to Budget 74,832,754$ 27,958,844$ 19,470,739$ 37% Operating Expenditures As of September 30, 2014 FY14 General Fund Update 8% 7% 1% 5% 1% 3% 75% General Government Safety & Protection Marine & Coastal Resources Maintenance Human Services Important Notes: A budget with carry forward includes an encumbrance of prior year funds carried into the next fiscal year and any Annual Town Meeting or Reserve Fund transfers. Overall, General Fund actual expenses in FY2014 have increased by 43.59% as compared to FY2013 mostly due to timing of debt service and insurance payments as well as advanced FY2014 encumbrances for utilities in the Public Buildings line item and advanced encumbrances for payments to the Atheneum.This is part of an ongoing effort to simplify invoice processing, while making sure MGL 30B procurement laws and regulations are followed strictly as well. In the General Government category, the largest increase in costs in FY2014 as compared to FY2013 is in the Finance Committee at 327%.The difference is caused by advanced encumbrances in FY2014 for yearly expenses such as printing and office supplies, that were expensed on an ongoing basis in FY2013. Legal expenses have increased by 235.76% due to timing of expenses in FY2014 as compared to FY2013. Costs in Planning and Land Use Services (PLUS) have increased by 8.76% in FY2014 due to a $27,000 increase in costs in the Professional Services line item in FY2014 as compared to FY2013. The increase was due to a $4,515 outlay for IPads for the Historic District Commission as well as encumbrances that pertain to FY2013 expenses. FY2013.The Information System department expenses are up 6.33% in FY2014 as a result of a 24% increase in data processing costs, as well as a 9% increase in costs in Professional Services due to an upcoming town wide upgrade of MUNIS The biggest decline in expenses in the General Government category is in the Finance Department, where expenses are down by 19.67% in FY2014. This is mostly due to a 59% decrease in costs in Professional Services, where in FY2013 there was a $27,000 payment for Audit Services, as well as $8,000 payment for Abrahams Finance Training Classes for Town Employees. In the Safety and Protection category, Street Lighting costs are up 320% in FY2014 over FY2013 due to timing of expense encumbrances. Maintenance costs as a whole are up by 25.45% in FY2014 over FY2013. The largest growth in expenses at 170.75% is in Public Buildings, where advanced encumbrances were created in FY2014 for anticipated costs throughout the fiscal year. Public Works expenses are down 11.05% in FY2014 due to several personnel vacancies that were not filled in FY2014. Human Services costs are down 7.91% in FY2014 as compared to FY2013 due to reduced personnel costs in the Senior Services department, as the Senior Day Care program has seen reduced attendance by participants, leading to reduced employee utilization as well. Other Expenditures category includes shared expenses between Town Government and the Educational category. The Intergovernmental Budget Line Item is comprised of transfers to the Our Island Home and Solid Waste Enterprise Funds. In the past, the full General Fund subsidy was provided on July 1st. In FY2012 going forward, we allocate the General Fund subsidy on a quarterly basis. We remain focused on budgetary control to ensure departments operate in a fiscally responsible way.