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Home My WebLink AboutFY21 General Fund Budget RecommendationsTown Administration Fiscal Year 2021 General Fund Budget Recommendations For December 11, 2019 Select Board Meeting As of 01/15/2020 Administration & Select Board Goals and Priorities for FY 2021 •Balanced budget –within projected revenue •Strategic Plan –Transportation –Housing –Environmental Leadership –Efficient Town Operations –Quality of Life •Staffing Study •Capital and operational investment in infrastructure/facilities •Project management •Housing (community and employee) 21/16/20 •Strategic Plan -Environmental Leadership -Coastal Resiliency/Hazard Mitigation -Water Quality -Sustainability •Housing •Transportation –Parking Demand Management •Staffing Study –Continue to work towards filling vacant positions 31/16/20 Initiatives/Needs/Goals Addressed with Budget Recommendations •Personnel -Review staffing when key positions become vacant -Combine/consolidate duties where appropriate -Cross-train staff where appropriate -Increase training and educational opportunities so as to reduce reliance on consultants, reduce legal fees and increase professional qualifications and expertise (i.e. technical skills such as project management) •Review and refine internal controls/processes, procedures and policies •Grants Awarded during FY2020 –ReMain Grant ($25,000) –Creation of a Sustainability Office 41/16/20 Efforts to Reduce Expenses and Increase Efficiency, Transparency •Revenue –Total Projected Revenue of $106,596,195 –Net of Property Tax Abatements •Expenses –Total Projected Expenses of $106,242,704 –As approved on January 8, 2020 $106,442,704 •Projected FY 2021 Unused Levy Capacity $ 353,491 –After change approved on January 8, 2020 $153,491 51/16/20 FY 2021 General Fund Budget Overview FY 2021 General Fund Budget Summary Comparison 61/16/20 (1) FY 2020 state aid represents level funding from FY 2019 approved figure. •See Appendix A for detailed breakdown. REVENUES FY20 FY2021 $ Change % Change Property Tax 85,639,814 89,472,054 3,832,240 4.5% Local Receipts (All other)2,605,300 2,719,148 113,848 4.4% Motor Vehicle Excise 2,690,000 2,900,000 210,000 7.8% Rooms and Meals Tax 4,394,800 5,001,800 607,000 13.8% Licenses and Permits 1,450,000 1,467,500 17,500 1.2% State Aid (1) 3,809,322 3,880,203 70,881 1.9% Free Cash 885,000 1,002,000 117,000 13.2% Other Available Funds - - - na TOTAL REVENUES 101,474,236 106,442,705 4,968,469 4.9% EXPENDITURES Municipal Departments 29,198,463 29,535,598 337,135 1.2% School Department 30,636,642 32,346,642 1,710,000 5.6% Non-Departmental 29,602,663 31,239,645 1,636,982 5.5% Special Appropriations 12,036,468 13,320,820 1,284,352 10.7% TOTAL EXPENDITURES 101,474,236 106,442,705 4,968,469 4.9% THE FY2021 BUDGET 71/16/20 FY 2021 General Fund Budget Projected Revenue Tax Revenue 85% Local Receipts -All Other 2% Motor Vehicle 3% Rooms and Meals 5%Licenses and Permits 1% State Aid 4% 81/16/20 FY 2021 General Fund Budget Projected Expenditures Municipal Departments 27.7% School Department 30.4% Non-Departmental 29.3% Special Appropriations 12.5% Category FY 2021 Current Projection Notes Town Operational Expenses $7,750,794 Town Operational EIR’s (1)$842,000 Included in Town expenses Town Salaries $21,616,303 Contracts in negotiations; c/b allowance Town Personnel EIR’s $164,387 Included in Town salaries School Operational Expenses $5,577,620 School Operational EIR’s $360,000 Included in School expenses School Salaries $26,219,022 Contracts in negotiations; c/b allowance School Personnel EIR’s Included in School salaries 91/16/20 FY 2021 General Fund Budget Expense Categories (1) EIR = Expense Increase Request, excludes AHTF. Category FY 2021 Current Projection % Change over FY 2020 Budget Health Insurance Active $10,281,9028 8.75% increase Retiree $3,333,975 8.75% increase General Insurance $2,619,007 10.0% increase Debt Service $9,800,792 per established schedule Retirement $5,203,970 8.5% increase Enterprise Fund Subsidies* $9,444,405 11.55% Increase 101/16/20 FY 2021 General Fund Budget Fixed Costs * See Appendix A for detailed breakdown. Category FY 2021 Current Projection % Change over FY 2020 Budget Health & Human Services $450,000 $650,000 No change County Assessment $170,201 No change Reserve Fund $500,000 No change Unpaid Bills $20,000 No change Other Post Employment Benefits (OPEB) $500,000 No change Overlay & Other Deficits $0 $0 Cherry Sheet Charges $1,002,462 80% increase Community School $550,000 11.0% Increase Min Cap Funding Req.$1,033,750 n/a -1% of prior year revenue TOTAL EXPENSES $106,242,704 $106,442,704 111/16/20 FY 2021 General Fund –Special Appropriations •$3,732,594 Submitted Requests •$1,072,387 Recommended –One-time $842,000 –On-going $230,387 •To be funded through available tax levy, budget adjustments, alternate funding sources, free cash, potential revenue increases 121/16/20 FY 2021 Town Expense Increase Requests (included in recommended budget, excluding school) 13 FY 2021 Recommended Town Expense Increase Requests Department Description of Expense Request One-Time or Ongoing Approved EIRs Personnel Expense Increase Requests (EIRs) DPW Construction Inspector Ongoing 107,387 Police Parking Enforcement Officer Ongoing 83,000 Police (3) Addntl CSO's for Expanded Parking Hours Ongoing 40,000 Total Personnel Expense Increase Requests 230,387$ Operating Expense Increase Requests (EIRs) Town Clerk Elections Expenses- Voting Tabulators One-Time 10,000 IT Upgrade the Town Exchange Mail Server to most current version One-Time 10,000 IT Phase III Energov One-Time 80,000 Fire Equipment and Trailer for Mass Casualty Preparedness One-Time 15,000 Fire Active Shooter Hostile Event Response (ASHER) Equipment One-Time 30,000 HR Compensation & Classification Study One-Time 50,000 PLUS Professional Services Related to Update of 2009 Master Plan One-Time 100,000 PLUS Replacement Vehicle for PLUS Fleet One-Time 27,000 PLUS Prof. Svcs Related to update of Historic Architectural surveys from HDC One-Time 100,000 Town Admin Potential Data Collection Initiative One-Time 60,000 Town Admin Sustainability Office One-Time 100,000 Town Admin Strategic Plan Initiatives One-Time 100,000 Town Admin Rental Regulations Assistance One-Time 60,000 Town Admin Governance Workshops One-Time 50,000 Town Admin Professional Administrative Support Services One-Time 50,000 Total Operating Expense Increase Requests 842,000$ Total Town Personnel & Operational Expense Increase Requests 1,072,387$ (1) (1) Includes Health Insurance Benefits Funding Source Amount Tax Levy & Other General Revenues $230,387 Free Cash $842,000 Total -All Funding Sources $1,172,387 141/16/20 FY 2021 Town Expense Increase Requests Funding Source Detail 1/16/20 15 General Fund Certified Free Cash $10,334,761 Fund Town Expense Increase Requests (one-time)$842,000 Fund School Expense Increase Requests (one-time)$160,000 Fund Town and School Capital Requests $6,000,000 Fund Town Stabilization Account $500,000 Fund Capital Stabilization Fund $750,000 Fund Town Accrued Leave Reserve $750,000 Unallocated Free Cash $1,332,761* Preliminary Free Cash Recommendation (Subject to Change) *Reserved for potential FY20 additional subsidies to the Enterprise Funds. (Our Island Home and Solid Waste) 161/16/20 FY21 Outstanding Items and Current Unknowns •Potential Tax Override to Fund: o Our Island Home Operations •State Aid Impact •Harbor Place Project •Citizen Warrant Articles Potential Cost Impact •Health and Human Services Funding Allocations •Fee Increases 171/16/20 Future Potential Costs •Strategic Plan •Staffing Study •Commuter Shuttle System •Update of 5 Year Forecast •Open Space and Recreation Plan •Parks and Recreation Master Plan •Solid Waste •New Contract in 2025 •NRTA •Year Round Service Modifications •Sustainability Office •December 11: Town Administration FY 2021 Budget presentation to Select Board •December 17: Town Administration FY 2021 Budget presentation to School Committee •January 8: Select Board public hearing; endorsement of recommended FY 2021 General Fund Budget •Mid-January –mid-March: Finance Committee review of General Fund & Enterprise Fund budgets; other financial appropriations •Saturday, April 4: Annual Town Meeting (2020) 181/16/20 Next Steps 191/16/20 General Fund Revenue Breakdown FY 2016-FY 2021 $0.0m $10.0m $20.0m $30.0m $40.0m $50.0m $60.0m $70.0m $80.0m $90.0m FY2016 FY2017 FY2018 FY2019 FY2020 (Budget)FY2021 (Budget) $69.3m $74.1m $78.2m $80.0m $85.6m $90.0m $13.7m $12.9m $12.9m $14.0m $11.3m $12.1m $3.2m $3.3m $3.4m $3.5m $3.9m $3.8m$6.6m $6.2m $0.0m $0.0m $0.0m $1.1m Real Estate & Personal Property Tax Local Receipts State Aid Free Cash 1/16/20 20 Town Expense Breakdown FY 2017-FY 2021 $16.5m $15.7m $19.5m $21.1m $21.6m $5.9m $5.8m $6.7m $8.1m $8.0m$3.9m $4.1m $4.4m $4.8m $5.2m$12.0m $10.9m $12.7m $15.3m $16.2m$6.7m $8.5m $7.1m $9.1m $9.8m $0.0m $10.0m $20.0m $30.0m $40.0m $50.0m $60.0m $70.0m FY2017 Actual FY2018 Actual FY2019 Actual FY2020 (Budget)FY2021 (Budget) Salaries Operations Retirement Medical & General Insurances Debt Service * Full Time Equivalent Calculation = 33-40 Hrs 1.0; 20-32 Hrs 0.50; Seasonal = 0.25 **For comparative purposes, Town Personnel History does not include Our Island Home *** Education Personnel History includes Community School Employees 211/16/20 General Fund Personnel History FY 2016-FY 2021 ***** 0 50 100 150 200 250 300 FY2016 FY2017 FY2018 FY2019 FY2020 Projected FY2021 Town School 1/16/20 22 FY 2021 Status of Capital Projects Requests General Fund Department Projects Submitted Amount IS/GIS Project #Project Name FY21 ADMIN-17-001 Network Infastructure $100,000 ADMIN-18-001 Replace Town Computers $62,800 ADMIN-17-002 Server Virtualization $75,000 IS/GIS Total $237,800 Marine Department Project #Project Name FY21 PUBL-21-001 Patrol Boat Replacement $150,000 Marine Department Total $150,000 Our Island Home (G) Project #Project Name FY21 OIH-17-001 Our Island Home Facility $5,000,000 Our Island Home (G) Total $5,000,000 School Department Project #Project Name FY21 NPS-21-001 Bobcat Replacement $65,000 NPS-20-001 Campus Wide Improvement Plan $750,000 NPS-21-002 IT Infrastructure $150,000 NPS-21-003 NHS Boiler Replacement $300,000 NPS-17-001 NPS Building Improvements $300,000 School Department Total $1,565,000 1/16/20 23 FY 2021 Status of Capital Projects Requests General Fund cont’d Department Projects Submitted Amount Town Administration Project #Project Name FY21 HMP-21-006 Childrens Beach Storm Water Pump (HMP ID #F9)$3,300,000 HMP-21-004 Fulling Mill Brook Road (HMP ID #F10)$700,000 ADMIN-20-003 Town-Wide Document Management System (Phase II)$250,000 ADMIN-21-001 Town-Wide Security Measures $100,000 ADMIN-21-002 Island Wide Underground Wiring Feasibility Study $500,000 Town Administration Total $4,850,000 Police Department Project #Project Name FY21 PUBL-21-002 Loran Housing (SEWER)$500,000 PUBL-20-001 Public Safety Auxiliary Building $3,000,000 Police Department Total $3,500,000 Fire Department Project #Project Name FY21 FIRE-20-001 ALS Equipment $100,000 FIRE-19-002 Replace SCBAs $101,160 FIRE-21-002 Trench Rescue Equipment $220,848 Fire Department Total $422,008 1/16/20 24 FY 2021 Status of Capital Projects Requests General Fund cont’d Department Projects Submitted Amount DPW - Facilities Project #Project Name FY21 FAC-20-002 ADA Facility Upgrades $600,000 FAC-20-008 Annual Facilities Site Paving Updates $530,450 FAC-20-001 General Building Envelope Roof/Siding/Windows (Repairs/Replacements)$600,000 FAC-20-005 MUNICIPAL BUILDING GENERAL RENOVATIONS $600,000 FAC-20-007 MUNICIPAL FACILITY EQUIPMENT REPLACEMENT $150,000 FAC-20-004 REPAIR MUNICIPAL FACILITY BATHROOM $600,000 FAC-20-006 REPAIR MUNICIPAL FACILITY LIGHTING $200,000 FAC-20-003 REPAIR MUNICIPAL FACILITY UTILITY SYSTEMS $600,000 FAC-21-002 Town Wide Facilities Master Plan $346,000 DPW - Facilities Total $4,226,450 Public Works Project #Project Name FY21 DPW-18-001 CCTV Phased Work $266,552 DPW-21-005 Fleet - 6-wheel Dump Truck $180,000 DPW-21-002 Fleet - Electric Admin Vehicle $50,000 DPW-21-006 Fleet - Fleet Service Vehicle - Utility Body $180,000 DPW-21-004 Fleet - Ford F-350 $60,000 DPW-21-001 Fleet - Sweeper $250,000 DPW-21-003 Fleet - Two Ford Ranger(s)$90,000 Public Works Total $1,076,552 1/16/20 25 FY 2021 Status of Capital Projects Requests General Fund cont’d Department Projects Submitted Amount DPW - Transportation Project #Project Name FY21 TRAN-20-002 Cobblestone Improvements $515,000 TRAN-19-008 Massasoit Bridge Redesign w/Construction $1,000,000 TRAN-19-009 Millie's Bridge Redesign w/Construction $1,000,000 TRAN-20-001 Multi- Use Path Maintenance (SBSP)$218,545 TRAN-17-005 Newtown Road Improvements (SB SP)$1,154,105 TRAN-19-010 Permanent Traffic Data Collection Stations (SB SP)$150,000 TRAN-17-002 Road improvements/Maintenance Island Wide (SBSP)$3,650,000 TRAN-21-001 'Sconset Footbridge Construction $100,000 TRAN-17-001 Sidewalk Improvement Plan (SB Strategic Plan)$1,030,000 TRAN-17-004 Lovers Lane Road Improvements $3,272,892 TRAN-19-002 Waitt Drive/Amelia Drive $3,721,200 DPW - Transportation Total $15,811,742 TOTAL GF ITEMS $36,839,552 Proceeds from Real Estate Sales TBD Prior Year Capital Article Reappropriations TBD Free Cash*$6,000,000 CPC Funds TBD Capital from Operating Budget $1,033,750 Tax Levy - Capital Exclusion $1,250,000 Ambulance Reserve TBD Total other funding sources $8,283,750 Items left to fund $28,555,802 *Total Free Cash certified = $10,334,791 1/16/20 26 FY 2021 General Fund Budget Breakdown –Revenues FY2021 General Fund Revenue Breakdown Budget Budget FY2020 FY2021 $ Change % Change Tax Revenue Limitations Levy Limit from Prior Year 74,761,587$ 77,688,261$ 2,926,674$ 3.9% Add: 2 1/2 % increase 1,869,040 1,942,210 73,170 3.9% Add: Prop 2.5% operating override - - - na Add: new growth estimate 800,000 925,000 125,000 15.6% Add: operating override - - - na Levy Limit for Current Year 77,430,627 80,555,471 3,124,844$ 4.0% Add: Debt Exclusion 8,661,509 9,295,073 633,564 Maximum Allowable Levy for Current Year 86,092,136$ 89,850,544$ 3,758,408$ 4.4% OVERLAY (450,000)(225,000)225,000 (50.0%) Net available:85,642,136$ 89,625,544$ 3,983,408$ 4.7% State Aid 3,809,322$ 3,880,200$ 70,878$ 1.9% Local Receipts: Motor Vehicle Excise 2,690,000 2,900,000 210,000 7.8% Rooms and Meals Tax 4,394,800 5,006,671 611,871 13.9% Licenses and Permits 1,450,000 1,450,100 100 0.0% Local Receipts - All Other 2,605,300 2,731,680 126,380 4.9% Total Local Receipts 11,140,100 12,088,451 948,351 8.5% Total Revenue 100,591,558$ 105,594,195$ 5,002,637$ 5.0% Other Sources Other Sources - - - na Free Cash Used 885,000 1,102,000 217,000 24.5% Excess Overlay - Total Revenue and Other Sources 101,476,558$ 106,696,195$ 5,219,637$ 5.1% Total Expenses and Other Uses 101,024,235$ 106,342,704$ 5,318,469$ 5.3% 353,491 1/16/20 27 FY 2021 General Fund Budget Breakdown –Expenses FY2021 General Fund Expenditure Breakdown Budget Budget FY2020 FY2021 $ Change % ChangeGeneral Fund Operating Budget Items: Salaries - Town (includes allowance for collective bargaining)20,439,402$ 21,451,916$ 1,012,514$ 5.0% Town Expense increase Requests- Salaries 673,807 164,387 (509,420) (75.6%) Salaries - School (includes allowance for collective bargaining)24,379,022 24,919,022 540,000 2.2% School Expense increase Requests- Salaries 540,000 1,300,000 760,000 140.7% Transfers to community school 500,000 550,000 Subtotal Salaries 46,532,231$ 48,385,325$ 1,853,094$ 4.0% Operating Expenses, Town:6,772,836 6,908,794 135,958 2.0% +Town Expense Increase Requests-Operating 1,148,026 942,000 (206,026) (17.9%) Operating Override - 2011 Mosquito Control 164,391 168,501 4,110 2.5% Operating Expenses, School 5,057,620 5,417,620 360,000 7.1% +School Expense Increase Requests-Operating 160,000 160,000 - - Transfers to community school - na Subtotal Expense 13,302,873$ 13,596,915$ 294,042$ 2.2% Group Medical Insurance- Active Employees 9,958,788 10,281,902 323,114 3.2% Group Medical Insurance- Retired Employees 3,319,596 3,333,975 14,379 0.4% General Insurance (all other insurance)2,456,150 2,619,007 162,857 6.6% Subtotal Insurance 15,734,534$ 16,234,884$ 500,350$ 3.2% Debt Service 9,071,843$ 9,800,792$ 728,949$ 8.0% Retirement 4,796,286$ 5,203,970$ 407,684$ 8.5% Total General Fund Operating Budget Items 89,437,767$ 93,221,886$ 3,784,119$ 4.2% Other Articles Unpaid Bills 20,000 20,000 - - Reserve Fund 500,000 500,000 - - Health and Human Services 450,000 450,000 - - County Assessment 170,201 170,201 - - Other Post Employment Benefits (OPEB / GASB45) 500,000 500,000 - - Affordable Housing Trust Fund - - naCapital- na General Fund budgeted from revenue (Town Bylaw 11-12.1)- na Town Capital (Non-Recurring)487,128 516,875 29,747 6.1% School Capital (Non-Recurring)487,128 516,875 29,747 6.1% Enterprise Fund Transfers - na Transfer to Enterprise Fund (Our Island Home - Beginning FY2011)2,276,181 3,100,000 823,819 36.2% Add: Additional Subsidy from Free Cash (Our Island Home)- na Transfer to Enterprise Fund (SWEF Operating Overrides 1999/2006)3,565,008 3,654,133 89,125 2.5% Add: Additional General Fund Subsidy to SWEF 2012-Forward 2,624,656 2,690,272 65,616 2.5% Total Other Article Appropriations 11,080,302$ 12,118,356$ 1,038,054$ 9.4% Other Statutory Expenditures Overlay and other deficits - - - na Cherry Sheet Offsets and Charges 506,166 1,002,462 496,296 98.1% Total Appropriations and Other Statutory Expenditures 101,024,235$ 106,342,704$ 5,318,469$ 5.3% 1/16/20 28 Historical Information Our Island Home Stabilization and Trust Funds Certified Free Cash (1) CPE payment received in FY2016 represented two years of payments. FY2015 FY2016 (1)FY2017 FY2018 FY2019 FY2020 General Fund Subsidy 2,267,598$ 2,295,000$ 2,762,535$ 1,511,446$ 1,511,446$ 2,276,181.00 Certified Retained Earnings 1,649,432$ 5,962,402$ 5,321,795$ 2,687,275$ 1,619,047$ -$ CPE Payment 1,690,143$ 5,204,549$ 1,324,207$ 1,515,353$ 1,448,300$ -$ 2015 2016 2017 2018 2019 Certified Free Cash $5,405,506 $6,642,219 $6,215,883 $9,593,671 $10,334,761 `2015 2016 2017 2018 2019 General Stabilization $4,834,733 $5,044,535 $5,053,411 5,059,485.00$ 5,411,964.00$ Capital Stabilization $1,000,000 $1,250,000 $1,250,000 1,250,000.00$ 1,250,000.00$ OPEB Trust Fund $765,994 $1,341,213 $1,903,825 2,390,558.00$ 3,130,312.00$