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Home My WebLink AboutTown Admin GF FY21 Budget- REVISED- update as of 05 08 2020 V.ITown Administration Fiscal Year 2021 General Fund Budget Recommendations May 13, 2020 Select Board Meeting As of 5/8/2020 Table of Contents 1/8/2021 2 Slide Description Slide Number I. Revised Revenue Projections 3 II. Revised General Fund Budget Recommendations 4 III. Other Articles 5 IV. Budget Reconciliation 6 V. Budget Reductions 7 VI. Revised EIR Recommendations 8 VII. Revised Free Cash Recommendations 9 VIII. Revised Capital Recommendations 10-11 IX. Outstanding Items and Unknowns 12-13 X. Budget Revenue Scenarios 14 XI. Position Vacancy Report 15 Town Administration FY21 Revenue Projection Update 1/8/2021 3 FY21 FY21 BUDGET BUDGET ORIGINAL CATASTROPHIC GF REVENUE SUMMARY I. TAXES- REAL ESTATE AND PERSONAL PROPERTY (89,625,544) (89,625,544) Less: Abatements & Exemptions II. LOCAL REVENUE 1. Motor Vehicle Excise Taxes (2,900,000) (2,275,000) 2. Other Excise Taxes - - A) Boat Excise Taxes - - B) Rooms Excise Taxes (4,000,000) (1,600,000) C) Meals Excise Taxes (1,001,800) - 3. Penalties & Interest on Taxes and Excises (475,000) (475,000) 4. Payments in lieu of Taxes (8,000) (8,000) 5. Charges for Services (29,000) (29,000) 6. Fees (894,300) (693,300) 7. Rentals (520,700) (317,200) 8. Other Departmental Revenue (199,958) (275,548) 9. Licenses and Permits (1,495,100) (623,600) 10. Fines and Forfeits (290,000) (290,000) 11. Investment Income (275,000) (200,000) 12. Miscellaneous Recurring - - 13. Miscellaneous Non-Recurring - - 14. Indirect costs - - 15.Other - - III. STATE LOCAL AID (3,880,203) (3,046,068) TOTAL GENERAL FUND REVENUE (105,594,605) (99,458,260) 6,136,345 Town Administration FY21 Budget Update –Article 8 1/8/2021 4 GENERAL FUND EXPENSE SUMMARY Orginal Budget and Articles as presented in ATM Warrant Town Admin Revised Recommendations Salaries - Town 21,706,732 20,978,102 Salaries - School 26,485,636 25,985,636 Transfer to Community School 550,000 550,000 Salaries - Town & School 48,742,368 47,513,738 Operating Expenses - Town 7,659,688 7,072,688 Base Town Expenses 6,817,688 6,817,688 Operating EIRS - One time 842,000 255,000 Operating EIRS - Recurring - - Operating Override - 2011 Mosquito Control 168,501 168,501 Operating Expenses - School 5,311,006 5,311,006 Transfer to Community School - - Operating Expenses - Town & School 13,139,195 12,552,195 - Medical Insurance- Active Employees 10,281,902 9,914,415 Medical Insurance- Retired Employees 3,333,975 3,333,975 Medical Insurance 13,615,877 13,248,391 - Laborer's Union Pension 45,778 45,778 Life Insurance 6,500 6,500 Workers' Compensation & Life Insurance 267,181 267,181 Compensation Unemployment 175,000 175,000 General Insurance (other)2,131,048 2,131,048 Total INSURANCES 2,625,507 2,625,507 Retirement 5,203,970 5,203,970 Debt Service - Principal & Interest 9,310,589 9,310,589 TOTAL GENERAL FUND OPERATING EXPENSES 92,637,507 90,454,391 (2,183,116) Town Administration FY21 Budget Update –Other Articles 1/8/2021 5 Orginal Budget and Articles as presented in ATM Warrant Town Admin Revised Recommendations Unpaid Bills 33,052 33,052 County Assessment 170,201 170,201 Health and Human Services 650,000 650,000 Reserve Fund 500,000 500,000 Other Post-Employment Benefits Trust Fund (OPEB) 500,000 - Town & School Minimum Capital Funding Requirement 1,033,750 1,033,750 Other Articles - Includes Special Fund Transfers 2,887,003 2,387,003 General Fund Transfers to Enterprise Funds - Transfer to Our Island Home 3,100,000 3,100,000 Transfer to Solid Waste Enterprise Fund (SWEF)3,654,133 3,654,133 Add'l General Fund Subsidy to SWEF 2012-Forward 2,690,272 2,690,272 Add'l General Fund Subsidy to SWEF-Landfill Mining - - TOTAL Transfers to Enterprise Funds 9,444,406 9,444,406 Overlay and other deficits - - Cherry Sheet Offsets and Charges 1,002,462 1,002,462 Other Statutory Expenditures 1,002,462 1,002,462 Town Administration FY21 Budget Reconciliation 1/8/2021 6 FY21 FY21 BUDGET BUDGET ORIGINAL CATASTROPHIC GF REVENUE SUMMARY I. TAXES- REAL ESTATE AND PERSONAL PROPERTY 89,625,544 89,625,544 Less: Abatements & Exemptions (500,000) - II. LOCAL REVENUE 12,088,858 6,786,648 III. STATE LOCAL AID 3,880,203 3,046,068 IV. FREE CASH 1,035,052 448,052 TOTAL GENERAL FUND REVENUE 106,129,657 99,906,312 GF EXPENDITURE SUMMARY GENERAL FUND OPERATING EXPENSES (article 8)92,637,507 90,454,391 Other Articles - Includes Special Fund Transfers 2,887,003 2,387,003 TOTAL Transfers to Enterprise Funds 9,444,406 9,444,406 Other Statutory Expenditures (Cherry Sheet Charges)1,002,462 1,002,462 TOTAL GENERAL FUND EXPENSES - As Revised 105,971,377 103,288,261 Available Levy Capacity 158,280 (3,381,949) Town Administration FY21 Budget Reductions 1/8/2021 7 Currrent Vacant Positions 565,730.00 FY21 Positions - EIRS 162,900.00 Nantucket Public Schools 500,000.00 Health Insurance 367,487.00 One-time budget expenses EIR's (Free Cash)587,000.00 OPEB 500,000.00 Total Reductions 2,683,117.00 Town Administration FY21 Budget Update –EIR’s 1/8/2021 8 Department Description of Expense Request One-Time or Ongoing Approved EIRs Revised Recommendations Personnel Expense Increase Requests (EIRs) DPW Construction Inspector Ongoing 107,387 - Police Parking Enforcement Officer Ongoing 83,000 - Police (3) Addntl CSO's for Expanded Parking Hours Ongoing 40,000 - Total Personnel Expense Increase Requests 230,387$ -$ Operating Expense Increase Requests (EIRs) IT Upgrade the Town Exchange Mail Server to most current version One-Time 10,000 10,000 Fire Equipment and Trailer for Mass Casualty Preparedness One-Time 15,000 15,000 Town Admin Governance Workshops One-Time 50,000 50,000 IT Phase III Energov One-Time 80,000 80,000 Town Clerk Elections Expenses- Voting Tabulators One-Time 10,000 - PLUS Replacement Vehicle for PLUS Fleet One-Time 27,000 - Fire Active Shooter Hostile Event Response (ASHER) Equipment One-Time 30,000 - HR Compensation & Classification Study One-Time 50,000 - Town Admin Professional Administrative Support Services One-Time 50,000 - Town Admin Potential Data Collection Initiative One-Time 60,000 - Town Admin Rental Regulations Assistance One-Time 60,000 - PLUS Prof. Svcs Related to update of Historic Architectural surveys from HDC One-Time 100,000 - Town Admin Sustainability Office One-Time 100,000 - Town Admin Strategic Plan Initiatives One-Time 100,000 50,000 PLUS Professional Services Related to Update of 2009 Master Plan One-Time 100,000 50,000 Total Operating Expense Increase Requests 842,000$ 255,000$ Total Town Personnel & Operational Expense Increase Requests 1,072,387$ 255,000$ (1) Includes Health Insurance Benefits Town Administration FY21 Budget Update –Free Cash 1/8/2021 9 General Fund Certified Free Cash Article No.Fiscal Year Appropriation ATM 2020 Revised Recommendation DOR Certified Free Cash as of 07/01/2019 10,334,761.00$ 10,334,761.00$ Unpaid Bills - General Fund 2 FY2020 24,488.47$ 24,488.47$ Unpaid Bills - Our Island Home 2 FY2020 8,563.57$ 8,563.57$ Operating Budget - One-Time - Town 8 FY2021 842,000.00$ 255,000.00$ Operating Budget - One-Time - School 8 FY2021 160,000.00$ 160,000.00$ Town and School Capital 10 FY2021 5,953,800.00$ 637,800.00$ Solid Waste Enterprise Fund 16 FY2021 24,250.00$ -$ OIH Design of New Facility 17 FY2020 500,000.00$ -$ Solid Waste Enterprise Fund Operations 17 FY2020 200,000.00$ 200,000.00$ Our Island Home Enterprise Fund Operations 17 FY2020 200,000.00$ 200,000.00$ Town Employee Accrued Liability Stabilization Fund 27 FY2021 500,000.00$ -$ Harbor Place Improvement Plans 29 FY2021 150,000.00$ -$ Capital Stabilization Fund 116 FY2021 500,000.00$ -$ Stabilization Fund 116 FY2021 500,000.00$ -$ Balance FY21 Budget -$ 3,381,949.00$ Total Free Cash Allocated 9,563,102.04$ 4,867,801.04$ Unallocated Free Cash 771,658.96$ 5,466,959.96$ Town Administration FY21 Budget Update –Capital 1/8/2021 10 DEPARTMENT ITEM AMOUNT RECOMMENDATION DPW/Facilities Costs associated with municipal facility roof, siding and window repairs and replacements $150,000 $0 DPW/Facilities Costs associated with ADA accessibility upgrades $50,000 $0 DPW/Facilities Costs associated with municipal facility utility system repairs and updates $150,000 $0 DPW/Facilities Costs associated with municipal facility bathroom repairs and updates $250,000 $0 DPW/Facilities Costs associated with municipal building general renovations $150,000 $0 DPW/Facilities Costs associated with municipal facility lighting repairs and updates $50,000 $0 DPW/Facilities Costs associated with municipal facility equipment replacement $100,000 $0 DPW/Facilities Costs associated with municipal facility site paving updates $250,000 $0 DPW/ Transportation Costs associated with island-wide road improvements and maintenance $1,000,000 $0 DPW/ Transportation Costs associated with the maintenance and repair of town-wide multi-use paths $250,000 $0 DPW/ Transportation Costs associated with cobblestone improvements and maintenance $250,000 $0 Town Administration FY21 Budget Update –Capital (cont.) 1/8/2021 11 DPW/ Transportation Costs associated with professional services, including engineering, design and permitting, and construction of the 'Sconset Footbridge $100,000 $0 DPW/ Transportation Costs associated with permament traffic data collection stations $116,000 $0 School Costs associated with the campus wide improvement plan $750,000 $0 School Costs associated with the replacement and/or repair of technology infrastructure and related equipment $150,000 $150,000 School Costs associated with the replacementof the boiler $300,000 $0 School Costs associated with building improvments $300,000 $0 IS GIS Costs associated with the replacement and/or repair of network infrastructure and related equipment $100,000 $100,000 IS GIS Costs associated with the server virtualization and related equipment $75,000 $75,000 IS GIS Costs associated with replacement of town computers and printers $62,800 $62,800 Police Costs associated with Loran housing $500,000 $0 Town Admin Costs associated with island-wide underground wiring feasibility study $500,000 $0 Town Admin Costs associated with town-wide security measures $100,000 $0 Town Admin Costs associated with town-wide document management solution $250,000 $250,000 TOTAL $5,953,800 $637,800 121/8/2021 FY21 Outstanding Items and Current Unknowns •Continue Investment in IT Infrastructure •NRTA Operations(1) •Steamship Authority potential deficit(2) •Our Island Home •FY21 additional funding for Enterprise Funds •Airport(3) •Solid Waste •State Aid •Covid-19 Response Expenditures(4) •FY21 Fees, Licenses, and Leases •FY21 Concessions •Potential Changes to Fees Licenses (accounted for) •Impact on FY21 partially factored into revenue calculation •Special Revenue Funds •Special Purpose Funds (Beach, Ferry Embarkation, Ambulance Reserve, Revolving Funds) (1)Any potential deficit would most likely be captured on the cherry sheet in FY23 (2)The Town of Nantucket is responsible for 35% of any operational deficit of the Steamship Authority (3)The Airport has received preliminary notification of an award from the CARES ACT, they are still working through the details on what the award entails, and trying to confirm the amount of the award. (4)The town will be applying for any and all available funding through FEMA and MEMA. The town is responsible prior to the award for the payment of the expenditures and will need to ensure provisions to cover the spending are in place prior to June 30, 2020. Any FEMA or MEMA funding would be on a reimbursable basis. 131/8/2021 FY21 Outstanding Items and Current Unknowns (cont.) •Not Business as Usual –Potential Program issues and changes for FY21 •Children’s Beach Activities •July 4th Fireworks •Seasonal staffing and housing (Lifeguards, CSO’s and additional seasonal staff) 141/8/2021 Town Administration FY21 Revenue Projection Update FY21 FY21 FY21 FY21 FY21 BUDGET BUDGET BUDGET BUDGET BUDGET ORIGINAL 30% REDUCTION 40% REDUCTION 60% REDUCTION CATASTROPHIC GF REVENUE SUMMARY I. TAXES- REAL ESTATE AND PERSONAL PROPERTY (89,625,544) (89,625,544) (89,625,544) (89,625,544) (89,625,544) Less: Abatements & Exemptions II. LOCAL REVENUE 1. Motor Vehicle Excise Taxes (2,900,000) (2,475,000) (2,275,000) (2,275,000) (2,275,000) 2. Other Excise Taxes - - - - - A) Boat Excise Taxes - - - - - B) Rooms Excise Taxes (4,000,000) (2,800,000) (2,400,000) (1,600,000) (1,600,000) C) Meals Excise Taxes (1,001,800) (701,260) (601,080) (400,720) - 3. Penalties & Interest on Taxes and Excises (475,000) (475,000) (475,000) (475,000) (475,000) 4. Payments in lieu of Taxes (8,000) (8,000) (8,000) (8,000) (8,000) 5. Charges for Services (29,000) (29,000) (29,000) (29,000) (29,000) 6. Fees (894,300) (793,800) (760,300) (693,300) (693,300) 7. Rentals (520,700) (414,248) (317,200) (317,200) (317,200) 8. Other Departmental Revenue (199,958) (200,048) (275,048) (275,048) (275,548) 9. Licenses and Permits (1,495,100) (1,160,600) (1,049,100) (826,100) (623,600) 10. Fines and Forfeits (290,000) (290,000) (290,000) (290,000) (290,000) 11. Investment Income (275,000) (200,000) (200,000) (200,000) (200,000) 12. Miscellaneous Recurring - - - - - 13. Miscellaneous Non-Recurring - - - - - 14. Indirect costs - - - - - 15.Other - - - - - III. STATE LOCAL AID (3,880,203) (3,880,203) (3,880,203) (3,880,203) (3,046,068) TOTAL GENERAL FUND REVENUE (105,594,605) (103,052,703) (102,185,475) (100,895,115) (99,458,260) 2,541,903 3,409,130 4,699,490 6,136,345 151/8/2021 Town Administration Position Vacancy Report Department Position Date Vacated Replacement or New Position Status NOTES DPW Working Foreman 4/13/2020 Replacement Vacant ESSENTIAL ACTIVELY RECRUITING DPW Laborer 5/4/2020 Replacement Vacant ESSENTIAL ACTIVELY RECRUITING DPW Central Fleet Manager 3/20/2020 Replacement Vacant ESSENTIAL ACTIVELY RECRUITING DPW Mechanic 9/6/2019 Replacement Vacant ESSENTIAL ACTIVELY RECRUITING Finance Assistant Treasurer 3/16/2020 Replacement Filled ESSENTIAL ACTIVELY RECRUITING Finance Assessor 9/3/2020 Replacement Vacant ESSENTIAL ACTIVELY RECRUITING Fire Captain/EMT 4/6/2020 Replacement Vacant ESSENTIAL ACTIVELY RECRUITING PLUS Transportation Planner 2/21/2020 Replacement Vacant ESSENTIAL ACTIVELY RECRUITING Culture & Tourism Seasonal Information Aides 5/1/2020 Seasonal Position(s)Vacant Non-Essential Recruitment on Hold DPW Facilities Contract Manager 2/10/2020 New Position Vacant Non-Essential Recruitment on Hold DPW Laborer 1/9/2020 Replacement Vacant Non-Essential Recruitment on Hold DPW Seasonal Engineering Aide 2/11/2020 Seasonal Position Vacant Non-Essential Recruitment on Hold DPW Engineering Aide 5/21/2020 Replacement Vacant Non-Essential Recruitment on Hold Finance Administrative Assistant (Treasury) 2/3/2020 Replacement Vacant Non-Essential Recruitment on Hold Finance Accounting Clerk 12/16/2019 Replacement Vacant Non-Essential Recruitment on Hold IT IT Generalist 2/1/2020 Replacement Vacant Non-Essential Recruitment on Hold PLUS Senior Planner 7/1/2019 new position Vacant Non-Essential Recruitment on Hold PLUS Administrative Specialist 3/13/2020 Replacement Vacant Non-Essential Recruitment on Hold Police Parking Coordinator 2/1/2020 new position Vacant Non-Essential Recruitment on Hold Police Per Diem Dispatcher 3/16/2020 Replacement Vacant Recruitment on hold 5/5/2020 DPW Seasonal Laborers 5/1/2020 Seasonal Position(s)Vacant Start Dates on hold Natural Resources Seasonal Technician Positions (3)1/16/2020 (3) new positions Vacant Start Dates on hold