Canton, Massachusetts · Saved source text
FINCOM MINUTES 04-09-2015 Mtg Handouts
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Source page 1
Town of Canton
Finance C mmitte e ilfieeting = Thursday, April 9, 2015
List if itfieeting Handouts
Please note: These meeting handouts may also be found on the Town's website under the Posted
Minutes section (Laser Fiche).
Agenda (1 page).
Operating Budget by Voting Category, provided by Jim Murgia (2 pages).
Municipal Departments' Operating Budgets, provided by Jim Murgia (2 pages).
Enterprise Funds' Operating Budgets Comparison, provided by Jim Murgia (1 page).
Operating Budget by Voting Category from FY2012, provided by Jim Sims (2 pages).
Budget Report for FY2016 Dept./Finance Committee Request, provided by Jim Murgia (8 pages).
Memorandum from Gene Mannning to Mark Porter, dated April 9, 2015 regarding Capital/School
Committee requests for Buses (2 pages).
Copy of Article 11 — Revolving Funds, new exhibit for the Finance Committee Recommendations entitled
"Revolving Funds Authorized by ATM" (3 pages).
Article 42 — Appropriate Funds to Meet Expenses for Next Fiscal Year (FY16) — Chart entitled "Votes to
Transfer Available Funds" (1 page).
New Officials Finance Forum 2015 information (1 page).
Finance Committee Report that will be in the Finance Committee Recommendations to ATM
FINCOM Minutes 04-09-2015 Page 6 of 6 04/20/2015Source page 2
Agenda
Town of Canton - Finance Committee Rob Barker
Thursday, April 9, 2015 at 7:00 p.m.
William J. Armando Recreation Center (Williams Estate) Sepp Bergschneider
92 Pleasant Street, Canton, MA
Jim Casamento
Jerry Dorfman
Minutes: Primary/Alternate - Rob Barker / Sepp Bergschneider
Nichola Gallagher
(times are approximate)
Dianne Gustafson
7:00 p.m. Call Meeting to order
Stephanie Leach
New Business: Tim McKenna
7:00 p.m. If needed — Continuation of FY16 Operating Budgets — Discussion and Vote Mark Porter
FY16 Fixed Costs' Budgets — Discussion and Vote Barbara Saint Andre
FY16 Enterprise Funds' Budgets — Discussion and Vote Jim Sims
Review of Finance Committee Discussions and the Committee's Report —
Diane Wolff
ATM & STM
Other Business: Liaison
Minutes to be approved: March 30, 2015
April 2, 2015
Next Meeting Dates: To be determined
Public Announcements/Public Comment
Adjourn
If a topic becomes known prior to 48 hours before the scheduled meeting, the Committee will update this posting. The Committee
may also discuss a topic or topics not reasonably anticipated by the Chair or the Committee 48 hours before the meeting.
Agendas Subject to Change
FINCOM Agenda 04092015.docSource page 3
OPERATING BUDGET FY 14 ORIGINAL
BUDGET
FY 2016
BASE
FY2016
DEPT.
FY 2016
EXECUTIVE
FY 2016
FIN. COMM.
INC (DEC) FROM FY 15
ACTUAL FIN. COMM. - ORIG
BY VOTING CATEGORY FY 15 BUDGET REQUEST REQUEST REQUEST SSSS %%
School Dept (300) 33,610,109 34,548,305 34,548,305 34,548,305 36,168,994 0 (34,548,305) (100.0)
TOTAL 03-SCHOOL 33,610,109 34,548,305 34,548,305 34,548,305 36,168,994 0 (34,548,305) (100.0)
Assessors (141) 225,640 261,427 276,208 284,497 277,908 0 (261,427) (100.0)
Building & Zoning (241;176) 326,348 341,624 342,770 342,770 342,770 0 (341,624) (100.0)
Committees & Comm 18,651 26,049 26,049 26,049 26,049 0 (26,049) (100.0)
(131;149;182;184;547;691;692)
Conservation Comm (171) 88,653 88,406 91,489 125,688 125,688 0 (88,406) (100.0)
Council on Aging (541) 217,509 263,024 264,037 331,564 331,564 0 (263,024) (100.0)
Executive Area (129;151;154;179;195;244;910) 1,035,481 1,062,044 1,066,114 1,080,074 1,080,074 0 (1,062,044) (100.0)
Finance Dept (133;135;145;155) 904,213 924,061 935,076 935,076 935,076 0 (924,061) (100.0)
Fire Department (220;221;231;232;291) 4,916,135 4,876,555 4,942,280 5,110,234 5,032,234 0 (4,876,555) (100.0)
Health Department (510) 314,635 337,772 339,028 339,028 339,028 0 (337,772) (100.0)
Parks & Recreation (542;630) 491,384 525,071 538,509 574,609 559,609 0 (525,071) (100.0)
Planning Board (175) 52,676 53,931 54,096 62,096 61,096 0 (53,931) (100.0)
Police (210;215;292) 4,360,271 4,393,607 4,405,747 5,019,139 4,451,639 0 (4,393,607) (100.0)
Public Library (610) 1,085,902 1,146,576 1,144,897 1,180,953 1,180,953 0 (1,146,576) (100.0)
Public Works 2,433,797 2,496,675 2,502,376 2,631,618 2,621,618 0 (2,496,675) (100.0)
(192-194;199;400;410;420;421;425-427;491-493
;632)
Town Clerk & Elected (161;163) 198,974 217,426 218,379 223,038 223,038 0 (217,426) (100.0)
Veterans Services (543) 261,593 260,123 260,342 261,342 261,342 0 (260,123) (100.0)
TOTAL 01-MUNICIPAL 16,931,864 17,274,371 17,407,397 18,527,775 17,849,686 0 (17,274,371) (100.0)
Blue Hills Regional (840) 1,059,042 1,098,642 1,098,642 1,120,445 1,120,445 0 (1,098,642) (100.0)
Debt Service (710;751;752) 6,039,748 4,880,575 4,880,575 4,991,133 4,991,133 0 (4,880,575) (100.0)
Employer Share-Health/Life (914;915) 10,531,441 11,321,785 11,321,785 11,391,802 10,992,738 0 (11,321,785) (100.0)
Norfolk Agricult HS (841) 8,589 10,000 10,000 10,000 10,000 0 (10,000) (100.0)
OPEB Transfers (993) 400,000 551,000 551,000 750,000 650,000 0 (551,000) (100.0)
Reserve Fund (132) 0 500,000 500,000 500,000 500,000 0 (500,000) (100.0)
Retirement Benefits (911) 3,202,606 3,604,434 3,604,434 4,024,357 4,024,357 0 (3,604,434) (100.0)
Snow & Ice (423) 839,895 414,500 414,500 514,500 514,500 0 (414,500) (100.0)
Street Lighting (422) 106,204 140,000 140,000 140,000 140,000 0 (140,000) (100.0)
Town Insurance (946) 910,457 935,341 935,341 935,341 985,341 0 (935,341) (100.0)Source page 4
OPERATING BUDGET' FY 14 ORIGINAL
BUDGET
FY ,..ka6
BASE
FY 2016
DEPT.
FY 2016
EXECUTIVE
FY 2016
FIN. COMM.
INC (DEC) FROM FY 15
ACTUAL FIN. COMM. - ORIG
BY VO ENG CA7EGORY FY 15 BUDGET REQUEST REQUEST REQUEST $ %
Trash Collection (433) 1,483,863 1,552,000 1,552,000 1,762,000 1,762,000 0 (1,552,000) (100.0)
Unemployment Comp (913) 150,000 150,000 150,000 150,000 100,000 0 (150,000) (100.0)
TOTAL 02-MIXED COSTS 24,731,844 25,158,277 25,158,277 26,289,578 25,790,514 0 (25,158,277) (100.0)
GRAND TOTALS: 75,273,816 76,980,953 77,113,979 79,365,658 79,809,194 0 (76,980,953) (100.0)
FY 14 ORIGINAL FY 2016 FY 2016 FY 2016 FY 2016 INC (DEC) FROM FY 15
ENTERIPRISE 7UNDS ACTUAL BUDGET
FY 15
BASE
BUDGET
DEPT.
REQUEST
EXECUTIVE
REQUEST
FIN. COMM. FIN. COM - ORIIG
REQUEST SS$$ °A, I3/0
RINK ENTERPRISE (700) 378,827 387,833 390,229 394,739 186,214 0 (387,833) (100.0)
SEWER ENTERPRISE (600 - 602) 5,603,715 5,795,392 5,742,330 5,832,285 6,269,381 0 (5,795,392) (100.0)
WATER ENTERPRISE (640 - 642) 6,088,696 5,873,373 5,946,650 5,903,045 6,204,399 0 (5,873,373) (100.0)
,
APR O82015
TOWN OF CANTON
FINANCE DIRECTORSource page 5
MUNICIPAL DEPARTME ;' OPERATING BUDGETS
FY 15 FY 16 Change from FY 16
Voted Base FY 16 Recommended
FY 15 Budget Dept Change from
DEPT # DEPARTMENT NAME Budget Budget (Steps/Longevity) Recommended Increase from
Request Base Budget Explanation for Departments Changes Budget Base Budget
129 EXECUTIVE OFFICE 454,931 456,426 1,495 458,666 2,240 MMA dues increase
151 TOWN COUNSEL 249,085 249,085 458,666 2,240
0 255,585 6,500 Increase for town counsel retainer
154 HUMAN RESOURCES 116,561 255,585 6,500
118,751 2,190 120,971 2,220 Increase Meetings budget & Office Supplies
179 PLANNING DEPARTMENT 55,320 55,705 120,971 2,220
385 58,705 3,000 Increase due to Neponset Valley regional planning group
195 TOWN REPORTS 5,500 5,500 58,705 3,000
0 5,500 0
244 WEIGHTS AND MEASURES 7,500 7,500 5,500 0
0 7,500 0
910 EMPLOYEE CONTRACTS 173,147 173,147 7,500 0
0 173,147 0
TOTAL EXECUTIVE AREA 1,062,044 173,147 0
1,066,114 4,070 1,080,074 13,960
1,080,074 13,960
133 FINANCE DIRECTOR 170,674 174,653 3,979 175,153 500
135 ACCOUNTING 193,124 175,153 500
197,693 4,569 197,693 0
145 TREASURER/COLLECTOR 200,226 197,693 0
202,003 1,777 201,503 -500
155 INFORMATION SYSTEMS 360,037 360,727 201,503 -500
690 360,727 0
TOTAL FINANCE DEPARTMENT 924,061 360,727 0
935,076 11,015 935,076 0 935,076
161 TOWN CLERK 180,583 181,536 953 183,511 1,975 2 1/2% increase in Town Clerk's salary
163 ELECTIONS 36,843 183,511 1,975
36,843 0 39,527 2,684 Election workers' pay increased due to minimum wage increase
TOTAL TOWN CLERK 39,527 2,684
217,426 218,379 953 223,038 4,659 223,038 4,659
Overtime ($51k), increase Lieutenants/reduce Sergeants ($18k),
210 POLICE DEPARTMENT 4,267,844 4,290,215 22,371 4,370,107 79,892 Uniforms ($5k), Communications ($4k), Supplies ($2k)
215 POLICE/FIRE DISPATCH 4,336,107 45,892
0 0 0 533,500 533,500 9 civilian dispatchers ($37510, 1 time costs ($121k), OT ($37k)
292 ANIMAL CONTROL 0 0
125 763 115,532 -10,231 115,532 0
TOTAL POLICE & ANIMAL CONTROL 115,532 0
4,393,607 4,405,747 12,140 5, 019,139 613,392 4,451,639 - 45,892
Promote 4 firefighters to lieutenants ($44k), increase OT ($27k), Holiday
Pay ($11k), Vaca Buyback ($6k), Vehicle Maint ($151(), Uniforms ($10k),
220 FIRE DEPARTMENT 4,487,137 4,552,862 65,725 4,672,924 120,062 Turnout gear ($3k)
221 FIRE ALARM 4,629,132 76,270
22,975 22,975 0 33,725 10,750 Overtime needed to remove existing street boxes
231 AMBULANCE 22,975 0
352,443 352,443 0 383,585 31,142 Increase OT ($27k), ALS physician ($4k)
232 UNMANNED AMBULANCE 360,127 7,684
1,000 1,000 0 1,000 0
291 EMERGENCY MANAGEMENT 1,000 0
13,000 13,000 0 19,000 6,000 Implement & train new Community Emergency Response Team
TOTAL FIRE DEPARTMENT 19,000 6,000
4,876,555 4,942,280 65,725 5,110,234 167,954 5,032,234 89,954
176 ZONING BOARD 35,996 36,079 83 36,079 0 36,079
241 BUILDING DEPT 305,628 306,691 1,063 306,691 0 306,691 0
TOTAL BUILDING & ZONING 341,624 342,770 1,146 342,770 0 342,770
192 PUBLIC BUILDINGS 330,250 332,383 2,133 332,383 0 Proposing Property Maintenance become DPW division 332,383 0
193 POLICE STATION MAINTENANCE 15,467 15,467 0 15,467 0 Proposing Property Maintenance become DPW division 15,467 0
194 PUBLIC SAFETY FACILITY 7,187 7,187 0 7,187 0 Proposing Property Maintenance become DPW division 7,187 0
199 ARMANDO RECREATION FACILITY 8,853 8,853 0 8,853 0 Proposing Property Maintenance become DPW division 8,853 0
632 PEQUITSIDE FARM 25,022 25,022 0 30,000 4,978 Utility costs ($3k), building supplies ($2k) 30,000
SUB-TOTAL PROPERTY MAINTENANCE 4,978
386,779 388,912 2,133 393,890 4,978
480 393,890 4,978
DPW ADM 296,431 298,790 2,359 311,733 12,943 Increase hours of part-time position from 25 to 35 hours/week 311,733 12,943
410 ENGINEERING 194,926 195,596 670 195,596 0 195,596 0
420 HIGHWAY MAINTENANCE 874,013 877,700 3,687 964,621 86,921 New foreman position ($65k), Materials ($10k), Stipends ($6k) 964,621 86,921
425 STREET SIGNS 51,700 51,700 0 51,700 0 51,700 0
426 GAS & OIL 96,190 96,190 0 96,190 0 96,190 0
427 HIGHWAY EQUIPMENT MAINT 265,188 260,905 -4,283 280,905 20,000 Increase to Repairs/Maintenance budget 270,905 10,000
491 CEMETERY 171,730 172,295 565 174,695 2,400 Meals for prisoners increased 174,695 2,400
492 TREE DEPARTMENT 159,718 160,288 570 162,288 2,000 Stipend 162,288 2,000
TOTAL PUBLIC WORKS 2,496,675 2,502,376 5,701 2,631,618 129,242 2,621,618 119,242
542 YOUTH SERVICES 3,667 3,667 0 3,667 0 3,667
Custodial services ($15k), Summer help ($7k), Electricity ($5k), Pool
630 RECREATION 521,404 534,842 13,438 570,942 36,100 Maint ($5k), Playground Salaries ($2k), Overtime ($2k) 555,942 21,100
TOTAL RECREATION DEPT 525,071 538,509 13,438 574,609 36,100 559,609 21,100
131 FINANCE COMMITTEE 11,500 11,500 0 11,500 0 11,500
149 WATER & SEWER COMMITTEE 1,000 1,000 0 1,000 0 1,000 0
182 CAPITAL PLANNING COMMITTEE 2,556 2,556
154 BLDG RENOVATIONS COMM 3,381 3,381
0 2,556 0 SOO BR* 2,556 0
0 3,381 0 3,381
547 DISABILITY COMMISSION 0
2,565 2,565 0 2,565 0
691 2,565 0
HISTORICAL COMMISSION 3,669 3,669
692 BEAUTIFICATION COMMITTEE 1,378 1,378
0
0
3,669
1,378
0 NNI1161211 3,669 0
0 1,378 0
TOTAL COMMITTEES & COMMISSIONS 26,049 26,049 0 26,049 26,049
TeW14-eFe-t
ATMDATA.xlsx municipal budgets 4/3/2015Source page 6
MUNICIPAL DEPARTME ;' OPERATING BUDGETS
FY 15 FY 16 Change from FY 16
Voted Base FY 15 Budget Dept FY 16 Recommended
DEPT # DEPARTMENT NAME Change from
Budget Budget (Steps/Longevity) Request Recommended Increase from
Base Budget Explanation for Departments' Changes Budget Base Budget
141 ASSESSORS 5% 20 year step for Director ($5k), Technician postion upgrade ($2k),
261,427 276,208 14,781 284,497
171 8,289 CAMA software license increase ($2k)
CONSERVATION COMMISSION 88,406 91,489 277,908 1,700
3,083 125,688 34,199 Increase Conservation Agent's hours to 40 hours/week
175 PLANNING BOARD 125,688
53,931 54,096 165 62,096 34,199
510 HEALTH DEPARTMENT 8,000 Consulting services for plans for ATM articles, special reports etc.
337,772 339,028 1,256 61,096 7,000
339,028 0
339,028 0
541 COUNCIL ON AGING Program Coordinator ($37k), Custodial Services ($20k), Utilities ($8k),
263 ,024 264,037 1,013 331,564
543 VETERANS 67,527 Janitorial Supplies ($3k)
260,123 260,342 219 331,564 67,527
610 261,342 1,000 Veterans' insurance coverage
LIBRARY 1 146,576 261,342 1,000
1,144,897 -1,679 1,180 953 36,056 Utilities ($12k), Library materials ($13k), Pages salaries ($12k)
2,411,259 2,430,097 1,180,953 36,056
18,838 2,585,168 155,071
2,577,579 147,482
TOTAL MUNICIPAL 17,274,371 17,407,397 133,026 18,527,775 1,120,378
17,849,686 442,289
[IT rj ‘17: 1:11 11 r
1, ' [E-1
APR .0 a 01
TOWN OF CANTON
ERNANCE D!RECTOR
ATMDATA.xlsx
municipal budgets
4/3/2015Source page 7
ENTERPRISE FUNDS' OPER.e_.iNG BUDGETS COMPARISON
FISCAL FISCAL FISCAL FISCAL FISCAL %
$
2012 2013 2014 2015 2016 INCREASE/ INCREASE/
DESCRIPTION ACTUALS ACTUALS ACTUALS BUDGET REQUEST (DECREASE) (DECREASE)
SALARIES & WAGES 832,600 788,074 821,945 801,852 871,691 69,839 8.7%
MWRA ASSESSMENT 2,234,586 2,143,385 1,426,900 991,374 1,286,728 295,354 29.8%
CHARGES FROM GENERAL FUND 716,685 744,799 756,170 620,022 628,960 8,938 1.4%
DEBT SERVICE 1,636,877 1,941,178 2,090,328 2,381,120 2,375,260 (5,860) -0.2%
OTHER EXPENSES 1,007,909 1,066,088 1,201,175 _3.5%
1,079,005 1,041,760 (37,245)
TOTAL WATER OPERATING EXPENSES 6,428,657 6,683,524 6,296,518 5,873,373 6,204,399 331,026 5.6%
SALARIES & WAGES 415,252 462,760 389,682 482,730 421,161 (61,569) -12.8%
MWRA ASSESSMENT 3,250,840 3,313,092 3,485,020 3,550,219 3,974,315 424,096 11.9%
CHARGES FROM GENERAL FUND 373,811 388,281 394,399 376,369 384,876 8,507 2.3%
DEBT SERVICE 845,468 980,715 937,830 1,053,075 1,123,030 69,955 6.6%
OTHER EXPENSES 385,055 351,856 401,397 332,999 365,999 9.9%
33,000
TOTAL SEWER OPERATING EXPENSES 5,270,426 5,496,704 5,608,329 5,795,392 6,269,381 473,989 8.2%
SALARIES & WAGES 205,166 169,017 131,111 135,274 100,654 (34,620) -25.6%
CHARGES FROM GENERAL FUND 76,472 80,243 82,015 90,729 0 (90,729) -100.0%
DEBT SERVICE 11,520 9,320 9,160 8,980 8,780 (200) -2.2%
OTHER EXPENSES 155,321 154,534 155,891 152,850 76,780 (76,070) -49.8%
TOTAL RINK OPERATING EXPENSES 448,479 413,114 378,177 387,833 186,214 (201,619) -52.0%
APR 0 8 2015
TOWN OF CANTON
FINANCE DIRECTOR
ATMDATA.xlsx enterprises 4/2/2015Source page 8
tv/i'cle d cieeki-v-Ij humored- - - 457
OPERATING BUDGET FY 10 ORIGINAL
BUDGET
FY 2012
BASE
FY 2012
DEPT.
FY 2012
FIN. COMM.
INC (DEC) FROM FY 11
ACTUAL FIN. COMM. - ORIG
BY VOTING CATEGORY FY 11 BUDGET REQUEST REQUEST $$$$ %%
School Dept (300) 28,838,384 30,502,315 30,412,315 31,440,004 30,440,978 30,440,978 (61,337) (0.2)
TOTAL 03-SCHOOL 28,838,384 30,502,315 30,412,315 31,440 004 30,440,978 30,440,978 (61,337) (0.2)
Animal Control (292) 100,428 122,082 113,730 113,730 113,730 113,730 (8,352) (6.8)
Assessors (141) 234,705 239,099 239,095 239,095 239,095 239,095 (4) 0.0
Beautification Comm (692) 4,118 1,378 1,378 1,378 1,378 1,378 0 0.0
Building & Zoning (241;176) 295,902 318,669 318,628 318,628 318,628 318,628 (41) 0.0
Building Renovation Comm (184) 230 3,381 3,381 3,381 3,381 3,381 0 0.0
Capital Planning Comm (182) 7 2,556 2,556 2,556 2,556 2,556 0 0.0
Comm on Disability (547) 329 2,565 2,565 2,565 2,565 2,565 0 0.0
Conservation Comm (171) 64,688 66,578 70,277 70,277 70,277 70,277 3,699 5.6
Council on Aging (541) 201,562 202,920 202,912 208,912 207,912 208,912 5,992 3.0
Emergency Management (291) 7,603 2,335 4,835 11,210 9,835 9,835 7,500 321.2
Executive Area 1,446,635 1,329,017 1,275,889 1,286,089 1,275,889 1,275,889 (53,128) (4.0)
(129;151;154;179;192-195;199;632;910)
Finance Committee (131) 7,359 11,500 11,500 11,500 11,500 11,500 0 0.0
Finance Dept (133;135;145;155) 832,034 852,603 853,763 843,724 853,736 853,736 1,133 0.1
Fire Department (220;221;231;232) 4,345,060 4,435,888 4,423,667 4,504,839 4,458,667 4,460,567 24,679 0.6
Health Department (510) 298,695 320,962 321,972 322,589 321,972 321,972 1,010 0.3
Historical Comm (691) 3,616 3,669 3,669 3,669 3,669 3,669 0 0.0
Planning Board (175) 52,467 56,121 56,113 56,113 56,113 56,113 (8) 0.0
Police (210) 3,700,007 3,817,920 3,824,734 3,904,394 3,859,734 3,859,734 41,814 1.1
Public Library (610) 968,262 978,292 983,344 1,006,644 1,003,344 1,003,344 25,052 2.6
Public Works 1,954,850 1,977,611 1,973,648 1,973,254 1,973,648 1,973,648 (3,963) (0.2)
(400;410;420;421;425;426;427;491;492;493)
Recreation & Playg-r (542;630) 387,145 382,272 382,343 390,196 387,343 387,343 5,071 1.3
Sealer of W & M (244) 6,750 7,500 7,500 7,500 7,500 7,500 0 0.0
Town Clerk & Elected (161;163) 187,636 194,843 197,353 203,244 202,353 199,453 4,610 2.4
Veterans Services (543) 154,512 129,390 129,390 156,698 149,390 149,390 20,000 15.5Source page 9
OPERATING BUDGET FY 10 ORIGINAL FY 2012
BASE
FY 2012 FY 2012 FY 2012
INC (DEC) FROM FY 11
ACTUAL BUDGET DEPT. EXECUTIVE FIN. COMM. FIN. COMM. - ORIG
BY VOTING CATEGORY FY 11 BUDGET REQUEST REQUEST REQUEST $$$$ %%
Water/Sewer Committee (149) 261 1,000 1,000 1,000 1,000 1,000 0 0.0
TOTAL 01-MU1IICEPA1 15,254,861 15,460,151 15,405,242 15,643,185 15,535,215 15,535,215 75,064 0.5
Blue Hills Regional (840) 1,321,631 1,387,713 1,387,713 1,337,865 1,337,865 1,337,865 (49,848) (3.6)
Debt Service (710;751;752) 6,014,493 6,112,415 6,112,415 6,008,252 6,008,252 6,008,252 (104,163) (1.7)
Employer Share-Health(914) 8,952,221 9,736,797 9,736,797 10,503,915 10,503,915 10,503,915 767,118 7.9
Employer Share-Life (915) 55,575 58,680 58,680 60,000 60,000 60,000 1,320 2.2
Reserve Fund (132) o 300,000 300,000 300,000 400,000 400,000 100,000 33.3
Retirement Benefits (911) 2,870,146 2,981,987 2,981,987 3,151,845 3,001,315 3,001,315 19,328 0.6
Snow & Ice (423) 597,771 184,721 184,721 184,721 216,343 216,343 31,622 17.1
Street Lighting (422) 172,218 215,000 215,000 215,000 215,000 215,000 0 0.0
Town Insurance (946) 675,428 765,000 765,000 787,950 787,950 787,950 22,950 3.0
Trash Collection (433) 1,330,272 1,422,992 1,422,992 1,448,992 1,448,992 1,448,992 26,000 1.8
i-i Unemployment Comp (913) 100,000 100,000 100,000
0 100,000 100,000 100,000 0 0.0
bq
TOTAL 02-FIXED COSTS 22,089,754 23,265,305 23,265,305 24,098,540 24,079,632 24,079,632 814,327 3.5
GRAND TOTALS: 66,183,000 69,227,771 69,082,862 71,181,729 70,055,825 70,055,825 828,054 1.2
ORIGINAL FY 2012 FY 2012
FY 10 FY 2012 FY 2012 INC (DEC) FROM FY 11
ENTERPRISE FUNDS ACTUAL BUDGET
FY 11
BASE
BUDGET
DEPT.
REQUEST
EXECUTIVE FIN. COMM. FIN. COM - ORIG
REQUEST REQUEST $$$$ %%
630 RINK ENTERPRISE 441,310 445,378 448,479 448,479 448,479 448,479 3,101 0.7
440 SEWER ENTERPRISE 4,900,752 4,981,813 4,983,370 5,299,532 5,299,532 5,299,532 317,719 6.4
450 WATER ENTERPRISE 5,457,487 5,929,590 5,977,063 6,430,759 6,430,759 6,430,759 501,169 8.5Source page 10
T( NT OF CANTON
BUDGET REPORT FOR FY 2016 FY 14 ORIGINAL FY 2016 FY 2016 FY 2016 FY 2016 INC (DEC) FROM FY 15
ACTUAL BUDGET BASE DEPT.
Dept. / Finance Committee Request FY 15 BUDGET REQUEST
EXECUTIVE FIN. COMM. FIN. COMM. - ORIG
REQUEST REQUEST SSSS %%
300 SCHOOL DEPARTMENT
TOTAL: Salaries 26,227,062 27,847,135 27,847,135 27,847,135 29,467,824 0 (27,847,135)
TOTAL: Expenses (100.0)
7,383,046 6,701,170 6,701,170 6,701,170 6,701,170 0 (6,701,170) (100.0)
TOTALS: 33,610,109 34,548,305 34,548,305 34,548,305 36,168,994 0 (34,548,305) (100.0)
TOTAL 03-SCHOOL 33,610,109 34,548,305 34,548,305 34,548,305 36,168,994 0 (34,548,305) (100.0)
141 ASSESSORS
TOTAL: Salaries 193,981 197,347 212,128 218,717 212,128 0 (197,347) (100.0)
TOTAL: Expenses 31,659 64,080 64,080 65,780 65,780 0 (64,080) (100.0)
TOTALS: 225,640 261,427 276,208 284,497 277,908 0 (261,427) (100.0)
176 ZONING BOARD
TOTAL: Salaries 25,092 24,087 24,170 24,170 24,170 0 (24,087) (100.0)
TOTAL: Expenses 7,990 11,909 11,909 11,909 11,909 0 (11,909) (100.0)
TOTALS: 33,081 35,996 36,079 36,079 36,079 0 (35,996) (100.0)
241 BUILDING DEPARTMENT
TOTAL: Salaries 276,563 285,385 286,448 286,448 286,448 0 (285,385) (100.0)
TOTAL: Expenses 16,704 20,243 20,243 20,243 20,243 0 (20,243) (100.0)
TOTALS: 293,267 305,628 306,691 306,691 306,691 0 (305,628) (100.0)
TOTAL 03 Building & Zoning 326,348
-
341,624 342,770 342,770 342,770 0 (341,624) (100.0)
131 FINANCE COMMITTEE
TOTAL: Salaries 3,151 4,865 4,865 4,865 4,865 0 (4,865) (100.0)
TOTAL: Expenses 5,026 6,635 6,635 6,635 6,635 0 (6,635) (100.0)
TOTALS: 8,177 11,500 11,500 11,500 11,500 0 (11,500) (100.0)
149 WATER/SEWER RATE POLICY
TOTAL: Salaries 0 300 300 300 300 0 (300) (100.0)
TOTAL: Expenses 0 700 700 700 700 0 (700) (100.0)
TOTALS: 0 1,000 1,000 1,000 1,000 0 (1,000) (100.0)
182 CAPITAL OUTLAY & PLANNING
TOTAL: Salaries 0 1,700 1,700 1,700 1,700 0 (1,700) (100.0)
TOTAL: Expenses 11 856 856 856 856 0 (856) (100.0)
TOTALS: 11 2,556 2,556 2,556 2,556 0 (2,556) (100.0)
184 BUILDINGS RENOVATIONS COM
TOTAL: Salaries 176 3,001 3,001 3,001 3,001 0 (3,001) (100.0)
TOTAL: Expenses 0 380 380 380 380 0 (380) (100.0)
TOTALS: 176 3,381 3,381 3,381 3,381 0 (3,381) (100.0)
547 DISABILITY COMMISSION
TOTAL: Salaries 247 795 795 795 795 0 (795) (100.0)
TOTAL: Expenses 0 1,770 1,770 1,770 1,770 0 (1,770) (100.0)Source page 11
IC N OF CANTON
BUDGET KEPORT FOR FY 2016 FY 14 ORIGINAL FY 2016 FY2016 FY 2016 FY 2016 INC (1,-2) FROM FY 15
ACTUAL BUDGET BASE DEPT. EXECUTIVE FIN. COMM.
Dept. / Finance Committee Request FIN. COMM. - ORIG
FY 15 BUDGET REQUEST REQUEST REQUEST SSSS %%
TOTALS: 247 2,565 2,565 2,565 2,565 0 (2,565) (100.0)
691 HISTORICAL COMMISSION
TOTAL: Salaries 480 480 480 480 480 0 (480) (100.0)
TOTAL: Expenses 9,560 3,189 3,189 3,189 3,189 0 (3,189) (100.0)
TOTALS: 10,040 3,669 3,669 3,669 3,669 0 (3,669) (100.0)
692 BEAUTIFICATION COMMITTEE
TOTAL: Salaries 0 498 498 498 498 0 (498) (100.0)
TOTAL: Expenses 0 880 880 880 880 0 (880) (100.0)
TOTALS: 0 1,378 1,378 1,378 1,378 o (1,378) (100.0)
TOTAL 10-Committees & Commissions 18,651 26,049 26,049 26,049 26,049 o (26,049) (100.0)
171 CONSERVATION COMMISSION
TOTAL: Salaries 79,851 83,906 86,989 120,588 120,588 o (83,906) (100.0)
TOTAL: Expenses 8,802 4,500 4,500 5,100 5,100 o (4,500) (100.0)
TOTALS: 88,653 88,406 91,489 125,688 125,688 0 (88,406) (100.0)
541 COUNCIL ON AGING
TOTAL: Salaries 190,720 206,834 207,847 244,574 244,574 0 (206,834) (100.0)
TOTAL: Expenses 26,789 56,190 56,190 86,990 86,990 0 (56,190) (100.0)
TOTALS: 217,509 263,024 264,037 331,564 331,564 0 (263,024) (100.0)
129 EXECUTIVE OFFICE
TOTAL: Salaries 346,436 354,655 356,150 356,150 356,150 0 (354,655) (100.0)
TOTAL: Expenses 76,650 100,276 100,276 102,516 102,516 0 (100,276) (100.0)
TOTALS: 423,086 454,931 456,426 458,666 458,666 0 (454,931) (100.0)
151 TOWN COUNSEL
TOTAL: Expenses 389,831 249,085 249,085 255,585 255,585 0 (249,085) (100.0)
TOTALS: 389,831 249,085 249,085 255,585 255,585 0 (249,085) (100.0)
154 HUMAN RESOURCES DEPT
TOTAL: Salaries 76,247 112,686 114,876 114,876 114,876 0 (112,686) (100.0)
TOTAL: Expenses 2,382 3,875 3,875 6,095 6,095 o (3,875) (100.0)
TOTALS: 78,629 116,561 118,751 120,971 120,971 0 (116,561) (100.0)
179 PLANNING DEPARTMENT
TOTAL: Salaries o 0 50,385 50,385 50,385 0 o 0.0
TOTAL: Expenses 5,312 55,320 5,320 8,320 8,320 0 (55,320) (100.0)
TOTALS: 5,312 55,320 55,705 58,705 58,705 o (55,320) (100.0)
195 TOWN REPORTS
TOTAL: Expenses 3,020 5,500 5,500 5,500 5,500 o (5,500) (100.0)
TOTALS: 3,020 5,500 5,500 5,500 5,500 o (5,500) (100.0)
244 SEALER OF WEIGHTS & MEAS
TOTAL: Expenses 6,750 7,500 7,500 7,500 7,500 0 (7,500) (100.0)Source page 12
TO-N OF CANTON
ORIGINAL _. Y 2016 FY 2016
BUDGET iPORT FOR FY 2016 FY 14
DEPT.
FY 2016 FY 2016 INC (L_ _) FROM FY 15
ACTUAL BUDGET BASE EXECUTIVE FIN. COMM. FIN. COMM. - ORIG
Dept. / Finance Committee Request FY 15 BUDGET REQUEST REQUEST REQUEST $$$$ %%
TOTALS: 6,750 7,500 7,500 7,500 7,500 0 (7,500) (100.0)
910 EMPLOYEE CONTRACT BENEFIT
TOTAL: Salaries 106,858 146,747 146,747 146,747 146,747 0 (146,747) (100.0)
TOTAL: Expenses 21,993 26,400 26,400 26,400 26,400 0 (26,400) (100.0)
TOTALS: 128,852 173,147 173,147 173,147 173,147 0 (173,147) (100.0)
TOTAL 01-Executive Branch 1,035,481 1,062,044 1,066,114 1,080,074 1,080,074 0 (1,062,044) (100.0)
133 DIRECTOR OF FINANCE
TOTAL: Salaries 160,887 165,674 169,653 169,653 169,653 0 (165,674) (100.0)
TOTAL: Expenses 5,993 5,000 5,000 5,500 5,500 0 (5,000) (100.0)
TOTALS: 166,880 170,674 174,653 175,153 175,153 0 (170,674) (100.0)
135 ACCOUNTANT
TOTAL: Salaries 177,796 182,570 187,139 187,139 187,139 0 (182,570) (100.0)
TOTAL: Expenses 19,736 10,554 10,554 10,554 10,554 0 (10,554) (100.0)
TOTALS: 197,533 193,124 197,693 197,693 197,693 0 (193,124) (100.0)
145 TREASURER/TAX COLLECTOR
TOTAL: Salaries 134,105 137,353 139,130 139,130 139,130 0 (137,353) (100.0)
TOTAL: Expenses 58,801 62,873 62,873 62,373 62,373 0 (62,873) (100.0)
TOTALS: 192,906 200,226 202,003 201,503 201,503 0 (200,226) (100.0)
155 INFORMATION SYSTEMS
TOTAL: Salaries 176,275 180,537 181,227 181,227 181,227 0 (180,537) (100.0)
TOTAL: Expenses 170,620 179,500 179,500 179,500 179,500 0 (179,500) (100.0)
TOTALS: 346,895 360,037 360,727 360,727 360,727 0 (360,037) (100.0)
TOTAL 02-Finance Dept 904,213 924,061 935,076 935,076 935,076 0 (924,061) (100.0)
220 FIRE DEPARTMENT
TOTAL: Salaries 3,992,640 4,128,277 4,194,002 4,284,314 4,240,522 0 (4,128,277) (100.0)
TOTAL: Expenses 321,367 358,860 358,860 388,610 388,610 0 (358,860) (100.0)
TOTALS: 4,314,007 4,487,137 4,552,862 4,672,924 4,629,132 0 (4,487,137) (100.0)
221 FIRE ALARMS, BOXES, ETC
TOTAL: Salaries 6,034 14,950 14,950 25,700 14,950 0 (14,950) (100.0)
TOTAL: Expenses 4,885 8,025 8,025 8,025 8,025 0 (8,025) (100.0)
TOTALS: 10,920 22,975 22,975 33,725 22,975 0 (22,975) (100.0)
231 AMBULANCE SERVICE
TOTAL: Salaries 457,784 224,858 224,858 252,000 228,542 0 (224,858) (100.0)
TOTAL: Expenses 119,327 127,585 127,585 131,585 131,585 0 (127,585) (100.0)
TOTALS: 577,112 352,443 352,443 383,585 360,127 0 (352,443) (100.0)
232 UNMANNED AMBULANCE
TOTAL: Expenses 1,000 1,000 1,000 1,000 1,000 0 (1,000) (100.0)Source page 13
TC-N OF CANTON
BUDGE! imEPORT FOR FY 2016 FY 14 ORIGINAL FY 2016 FY 2016 FY 2016 FY 2016 INC (vr,C) FROM FY 15
ACTUAL BUDGET BASE DEPT. EXECUTIVE FIN. COMM.
Dept. / Finance Committee Request FIN. COMM. - ORIG
FY 15 BUDGET REQUEST REQUEST REQUEST $$$ %%
TOTALS: 1,000 1,000 1,000 1,000 1,000 0 (1,000) (100.0)
291 EMERGENCY MANAGEMENT
TOTAL: Salaries 2,500 2,500 2,500 2,500 2,500 0 (2,500) (100.0)
TOTAL: Expenses 10,597 10,500 10,500 16,500 16,500 0 (10,500) (100.0)
TOTALS: 13,097 13,000 13,000 19,000 19,000 0 (13,000) (100.0)
TOTAL 06-Fire Dept 4,916,135 4,876,555 4,942,280 5,110,234 5,032,234 0 (4,876,555) (100.0)
510 HEALTH DEPARTMENT
TOTAL: Salaries 280,835 287,292 288,548 288,548 288,548 0 (287,292) (100.0)
TOTAL: Expenses 33,800 50,480 50,480 50,480 50,480 0 (50,480) (100.0)
TOTALS: 314,635 337,772 339,028 339,028 339,028 0 (337,772) (100.0)
542 YOUTH SERVICES
TOTAL: Expenses 3,744 3,667 3,667 3,667 3,667 0 (3,667) (100.0)
TOTALS: 3,744 3,667 3,667 3,667 3,667 0 (3,667) (100.0)
630 PARKS & RECREATION
TOTAL: Salaries 388,695 427,907 441,345 451,845 451,845 0 (427,907) (100.0)
TOTAL: Expenses 98,945 93,497 93,497 119,097 104,097 0 (93,497) (100.0)
TOTALS: 487,639 521,404 534,842 570,942 555,942 0 (521,404) (100.0)
TOTAL 08-Recreation & Playgr 491,384 525,071 538,509 574,609 559,609 0 (525,071) (100.0)
175 PLANNING BOARD
TOTAL: Salaries 44,906 46,598 46,763 46,763 46,763 0 (46,598) (100.0)
TOTAL: Expenses 7,769 7,333 7,333 15,333 14,333 0 (7,333) (100.0)
TOTALS: 52,676 53,931 54,096 62,096 61,096 0 (53,931) (100.0)
210 POLICE DEPARTMENT
TOTAL: Salaries 3,966,080 3,947,276 3,969,647 4,038,894 4,004,894 0 (3,947,276) (100.0)
TOTAL: Expenses 296,074 320,568 320,568 331,213 331,213 0 (320,568) (100.0)
TOTALS: 4,262,154 4,267,844 4,290,215 4,370,107 4,336,107 0 (4,267,844) (100.0)
215 911 DISPATCHERS FIRE
-
TOTAL: Salaries 0 0 0 412,500 0 0 0 0.0
TOTAL: Expenses 0 0 0 121,000 0 0 0 0.0
TOTALS: 0 0 0 533,500 0 0 0 0.0
292 ANIMAL CONTROL OFFICER
TOTAL: Salaries 89,579 116,363 106,132 106,132 106,132 0 (116,363) (100.0)
TOTAL: Expenses 8,538 9,400 9,400 9,400 9,400 0 (9,400) (100.0)
TOTALS: 98,117 125,763 115,532 115,532 115,532 0 (125,763) (100.0)
TOTAL 09-Police & Animal Ctrl 4,360,271 4,393,607 4,405,747 5,019,139 4,451,639 0 (4,393,607) (100.0)
610 LIBRARY
TOTAL: Salaries 820,127 880,847 879,168 884,285 884,285 0 (880,847) (100.0)Source page 14
TC-1N- OF CANTON
BUDGE1 AEPORT FOR FY 2016 FY 14 ORIGINAL FY 2016 FY 2016 FY 2016 FY 2016 INC (br,C) FROM FY 15
ACTUAL BUDGET BASE DEPT. EXECUTIVE FIN. COMM. FIN. COMM. - ORIG
Dept. / Finance Committee Request FY 15 BUDGET REQUEST REQUEST REQUEST SSSS %%
TOTAL: Expenses 265,775 265,729 265,729 296,668 296,668 0 (265,729) (100.0)
TOTALS: 1,085,902 1,146,576 1,144,897 1,180,953 1,180,953 0 (1,146,576) (100.0)
192 PUBLIC BLDGS/PROP MAINT
TOTAL: Salaries 233,245 256,362 258,495 258,495 258,495 0 (256,362) (100.0)
TOTAL: Expenses 66,933 73,888 73,888 73,888 73,888 0 (73,888) (100.0)
TOTALS: 300,178 330,250 332,383 332,383 332,383 0 (330,250) (100.0)
193 POLICE STATION MAINT.
TOTAL: Expenses 11,785 15,467 15,467 15,467 15,467 0 (15,467) (100.0)
TOTALS: 11,785 15,467 15,467 15,467 15,467 0 (15,467) (100.0)
194 PUBLIC SAFETY FACILITY
TOTAL: Expenses 8,525 7,187 7,187 7,187 7,187 0 (7,187) (100.0)
TOTALS: 8,525 7,187 7,187 7,187 7,187 0 (7,187) (100.0)
199 ARMANDO RECREATION FACILITY
TOTAL: Expenses 8,595 8,853 8,853 8,853 8,853 0 (8,853) (100.0)
TOTALS: 8,595 8,853 8,853 8,853 8,853 0 (8,853) (100.0)
400 PUBLIC WORKS ADMINISTRATI
TOTAL: Salaries 275,202 284,019 286,378 299,321 299,321 0 (284,019) (100.0)
TOTAL: Expenses 13,183 12,412 12,412 12,412 12,412 0 (12,412) (100.0)
TOTALS: 288,385 296,431 298,790 311,733 311,733 0 (296,431) (100.0)
410 ENGINEERING DEPARTMENT
TOTAL: Salaries 171,453 176,009 176,679 176,679 176,679 0 (176,009) (100.0)
TOTAL: Expenses 16,112 18,917 18,917 18,917 18,917 0 (18,917) (100.0)
TOTALS: 187,565 194,926 195,596 195,596 195,596 0 (194,926) (100.0)
420 HIGHWAY MAINTENANCE
TOTAL: Salaries 665,429 760,951 764,638 842,034 842,034 0 (760,951) (100.0)
TOTAL: Expenses 131,615 113,062 113,062 122,587 122,587 0 (113,062) (100.0)
TOTALS: 797,044 874,013 877,700 964,621 964,621 0 (874,013) (100.0)
425 STREET SIGNS & TRAFFIC
TOTAL: Salaries 3,541 2,500 2,500 2,500 2,500 0 (2,500) (100.0)
TOTAL: Expenses 52,054 49,200 49,200 49,200 49,200 0 (49,200) (100.0)
TOTALS: 55,595 51,700 51,700 51,700 51,700 0 (51,700) (100.0)
426 GAS & OIL FUND
TOTAL: Expenses 79,195 96,190 96,190 96,190 96,190 0 (96,190) (100.0)
TOTALS: 79,195 96,190 96,190 96,190 96,190 0 (96,190) (100.0)
427 HIGHWAY EQUIPMENT MAINT
TOTAL: Salaries 196,806 204,273 199,990 199,990 199,990 0 (204,273) (100.0)
TOTAL: Expenses 65,528 60,915 60,915 80,915 70,915 0 (60,915) (100.0)
TOTALS: 262,334 265,188 260,905 280,905 270,905 0 (265,188) (100.0)
491 CEMETERY MAINTSource page 15
TON OF CANTON
BUDGET ORIGINAL FY 2016
PORT FOR FY 2016 FY 14 r'Y 2016
DEPT.
FY 2016 FY2016 INC (1,..,) FROM FY 15
ACTUAL BUDGET BASE EXECUTIVE FIN. COMM. FIN. COMM. - ORIG
Dept. / Finance Committee Request FY 15 BUDGET REQUEST REQUEST REQUEST $$$$ %
TOTAL: Salaries 152,357 153,218 153,783 153,783 153,783 0 (153,218) (100.0)
TOTAL: Expenses 27,533 18,512 18,512 20,912 20,912 0 (18,512) (100.0)
TOTALS: 179,889 171,730 172,295 174,695 174,695 0 (171,730) (100.0)
492 TREE DEPARTMENT
TOTAL: Salaries 218,812 151,785 152,355 154,355 154,355 0 (151,785) (100.0)
TOTAL: Expenses 4,717 7,933 7,933 7,933 7,933 0 (7,933) (100.0)
TOTALS: 223,529 159,718 160,288 162,288 162,288 0 (159,718) (100.0)
632 PEQUITSIDE FARM
TOTAL: Expenses 31,179 25,022 25,022 30,000 30,000 0 (25,022) (100.0)
TOTALS: 31,179 25,022 25,022 30,000 30,000 0 (25,022) (100.0)
TOTAL 07-Public Works 2,433,797 2,496,675 2,502,376 2,631,618 2,621,618 0 (2,496,675) (100.0)
161 TOWN CLERK
TOTAL: Salaries 169,229 172,715 173,668 175,843 175,843 0 (172,715) (100.0)
TOTAL: Expenses 5,700 7,868 7,868 7,668 7,668 o (7,868) (100.0)
TOTALS: 174,928 180,583 181,536 183,511 183,511 0 (180,583) (100.0)
163 ELECTIONS & REGISTRAR'S
TOTAL: Salaries 11,528 22,541 22,541 25,100 25,100 0 (22,541) (100.0)
TOTAL: Expenses 12,517 14,302 14,302 14,427 14,427 0 (14,302) (100.0)
TOTALS: 24,046 36,843 36,843 39,527 39,527 0 (36,843) (100.0)
TOTAL 11-Town Clerk & Elected 198,974 217,426 218,379 223,038 223,038 0 (217,426) (100.0)
543 VETERANS SERVICES DEPARTMENT
TOTAL: Salaries 63,032 66,053 66,272 66,272 66,272 o (66,053) (100.0)
TOTAL: Expenses 198,562 194,070 194,070 195,070 195,070 0 (194,070) (100.0)
TOTALS: 261,593 260,123 260,342 261,342 261,342 0 (260,123) (100.0)
TOTAL 01-MUNICIPAL 16,931,864 17,274,371 17,407,397 18,527,775 17,849,686 0 (17,274,371) (100.0)
840 BLUE HILLS REGIONAL
TOTAL: Expenses 1,059,042 1,098,642 1,098,642 1,120,445 1,120,445 0 (1,098,642) (100.0)
TOTALS: 1,059,042 1,098,642 1,098,642 1,120,445 1,120,445 0 (1,098,642) (100.0)
710 PRINCIPAL PAYMENTS
TOTAL: Expenses 4,460,204 3,730,900 3,730,900 3,939,700 3,939,700 0 (3,730,900) (100.0)
TOTALS: 4,460,204 3,730,900 3,730,900 3,939,700 3,939,700 0 (3,730,900) (100.0)
751 LONG TERM INTEREST PAYMENTS
-
TOTAL: Expenses 1,575,100 1,095,233 1,095,233 938,433 938,433 0 (1,095,233) (100.0)
TOTALS: 1,575,100 1,095,233 1,095,233 938,433 938,433 0 (1,095,233) (100.0)
752 SHORT TERM INTEREST PAYMENTS
-
TOTAL: Expenses 4,444 54,442 54,442 113,000 113,000 0 (54,442) (100.0)Source page 16
Tr---N OF CANTON
MGM ..,EPORT FOR FY 2E6 FY 14 ORIGINAL FY 2016 FY2016 FY 2016 FY 2016 INC
-
-C) FROM FY 15
ACTUAL BUDGET BASE DEPT. EXECUTIVE FIN. COMM. FIN. COMM. - ORIG
Dept. / Fkiance Committee Request FY 15 BUDGET REQUEST REQUEST REQUEST S %%
TOTALS: 4,444 54,442 54,442 113,000 113,000 0 (54,442) (100.0)
TOTAL 12-Debt Service 6,039,748 4,880,575 4,880,575 4,991,133 4,991,133 0 (4,880,575) (100.0)
914 EMPLOYER SHARE-HEALTH INS
TOTAL: Salaries 10,468,652 11,246,785 11,246,785 21,326,802 10,927,738 0 (11,246,785) (100.0)
TOTAL: Expenses 4,500 15,000 15,000 15,000 15,000 0 (15,000) (100.0)
TOTALS: 10,473,152 11,261,785 11,261,785 11,331,802 10,932,738 0 (11,261,785) (100.0)
915 EMPLOYER SHARE-LIFE INS
TOTAL: Salaries 58,289 60,000 60,000 60,000 60,000 0 (60,000) (200.0)
TOTALS: 58,289 60,000 60,000 60,000 60,000 0 (60,000) (100.0)
TOTAL 13-Employer Share-HeailthilLife 10,531,441 11,321,785 11,321,785 11,391,802 10,992,738 0 (11,321,785) (100.0)
841 NOIrFOLK COUNTY AG ICULT HS
TOTAL: Expenses 8,589 10,000 10,000 10,000 10,000 0 (10,000) (100.0)
TOTALS: 8,589 10,000 10,000 10,000 10,000 0 (10,000) (100.0)
993 OPEB TRANSFER
TOTAL: Expenses 400,000 551,000 551,000 750,000 650,000 0 (551,000) (200.0)
TOTALS: 400,000 551,000 551,000 750,000 650,000 0 (551,000) (100.0)
132 RESERVE FUND
TOTAL: Expenses 0 500,000 500,000 500,000 500,000 0 (500,000) (100.0)
TOTALS: 0 500,000 500,000 500,000 500,000 0 (500,000) (100.0)
911 RETIREMENT BENEFITS
TOTAL: Salaries 3,202,606 3,604,434 3,604,434 4,024,357 4,024,357 0 (3,604,434) (100.0)
TOTALS: 3,202,606 3,604,434 3,604,434 4,024,357 4,024,357 0 (3,604,434) (100.0)
423 SNOW & ICE REMOVAL
TOTAL: Salaries 215,661 152,000 152,000 152,000 152,000 0 (152,000) (100.0)
TOTAL: Expenses 624,234 262,500 262,500 362,500 362,500 0 (262,500) (100.0)
TOTALS: 839,895 414,500 414,500 514,500 514,500 0 (414,500) (100.0)
422 STREET LIGHTING
TOTAL: Expenses 106,204 140,000 140,000 140,000 140,000 0 (140,000) (100.0)
TOTALS: 106,204 140,000 140,000 140,000 140,000 0 (140,000) (100.0)
946 TOWN INSURANCE
TOTAL: Expenses 910,457 935,342 935,341 935,341 985,341 0 (935,341) (100.0)
TOTALS: 910,457 935,342 935,341 935,341 985,341 0 (935,341) (100.0)
433 TRASH COLLECTION
TOTAL: Expenses 1,483,863 1,552,000 1,552,000 1,762,000 1,762,000 0 (1,552,000) (100.0)
TOTALS: 1,483,863 1,552,000 1,552,000 1,762,000 1,762,000 0 (1,552,000) (100.0)
913 UNEMPLOYMENT COMPENSATION
TOTAL: Salaries 150,000 150,000 150,000 150,000 100,000 0 (150,000) (100.0)Source page 17
TC N OF CANTON
BUDGET' AEPORT FOR FY 2016 FY 14 ORIGINAL FY 2016 FY 2016 FY 2016 FY 2016 INC (br,C) FROM FY 15
ACTUAL BUDGET BASE DEPT. EXECUTIVE FIN. COMM. FIN. COMM. - ORIG
Dept. / Finance Committee Request FY 15 BUDGET REQUEST REQUEST REQUEST $$$$ %%
TOTALS: 150,000 150,000 150,000 150,000 100,000 0 (150,000) (100.0)
TOTAL 02-FIXED COSTS 24,731,844 25,158,277 25,158,277 26,289,578 25,790,514 0 (25,158,277) (100.0)
GRAND TOTALS: 75,273,816 76,980,953 77,113,979 79,365,658 79,809,194 0 (76,980,953) (100.0)
FY 13 ORIGINAL FY 2015 FY 2015 FY 2015 FY 2015 INC (DEC) FROM FY 14
BASE DEPT.
ENTERPRISE FUNDS ACTUAL BUDGET
FY 14 BUDGET REQUEST
EXECUTIVE
REQUEST
FIN. COMM.
REQUEST
FIN. COM - REVISED
S$$$ %%
TOTAL: Salaries 131,111 135,274 139,093 139,093 100,654 0 (135,274) (100.0)
TOTAL: Expenses 247,716 252,559 251,136 255,646 85,560 0 (252,559) (100.0)
RINK ENTERPRISE (700) 378,827 387,833 390,229 394,739 186,214 0 (387,833) (100.0)
TOTAL: Salaries 389,682 482,730 421,161 421,161 421,161 0 (482,730) (100.0)
TOTAL: Expenses 5,214,032 5,312,662 5,321,169 5,411,124 5,848,220 0 (5,312,662) (100.0)
SEWER ENTERPRISE (600 602)-
5,603,715 5,795,392 5,742,330 5,832,285 6,269,381 0 (5,795,392) (100.0)
TOTAL: Salaries 821,945 801,852 866,191 871,691 871,691 0 (801,852) (100.0)
TOTAL: Expenses 5,266,751 5,071,521 5,080,459 5,031,354 5,332,708 0 (5,071,521) (100.0)
WATER ENTERPRISE (640 642)-
6,088,696 5,873,373 5,946,650 5,903,045 6,204,399 0 (5,873,373) (100.0)
1
11
APR 082015
TOWN OF CANTON
FINANCE DIRECTORSource page 18
ZOIS
Jones, Ellen
From: Mark Porter <markportercfp@gmail.com >
Sent: Thursday, April 09, 2015 11:15 AM
To: bsaintandre@petrinilaw.com; Dianne Gustafson; Finance Comittee; ghdorfman; Jim
Casamento; Jim Sims; Jones, Ellen; Murgia, James R.; nicholajlg@yahoo.com; Rob Barker;
Robert.BarkerJr@genzyme.com; Sepp Bergschneider; Stephanie Leach; Tim McKenna
Subject: Fwd: Capital
Forwarded message
From: Manning, Gene <gene.manning@marriott.com>
Date: Thu, Apr 9, 2015 at 10:54 AM
Subject: RE: Capital
To: Mark Porter <markportercfp@gmail.com>, Pat Johnson <PatriciaJohnson@fmr.com>
Cc: "paul@pricesisland.com" <paul@pricesisland.com>, Dianne Gustafson <diannegus@verizon.net>,
repanico <repanico@yahoo.com>, Gerry Dorfman <ghdorfman@gmail.com>
Mark,
Our discussions were primarily focused on CPC's concern with the operating costs of the buses and the current and
future impact to the SC annual budgets, specifically with wages, benefits, training, insurance (for new drivers and the
buses themselves), maintenance, storage, etc.
We recommended several variations to try to support them on the purchase such as the drivers being subcontracted to
Connolly Buses, (not TOC employees) also amending our existing contract with them to add the buses and service. I
asked them for other bids and follow-up, which I did not receive. Also expressed a concern for liability for if an incident
occurs as buses and drives are TOC employees. Currently this would be Connolly based on the existing contract,
parameters.
We did tell them if FinCom felt the SC operating budget could support the anticipated costs, we would consider
supporting the purchase, but felt the two are definitely linked together. They did acknowledge this and stated they
would reconsider the request and options.
In addition to Pat, I have copied Paul, Bob, Dianne and Gerry who were also present at the meeting for their feedback.
Thank you,
1Source page 19
Gene
From: Mark Porter [mailto:markportercfp@gmail.com]
Sent: Thursday, April 09, 2015 10:29 AM
To: Manning, Gene; Gene Manning; Pat Johnson
Subject: Capital
Gene & Pat
We were told last night by the School Committee that they are currently requesting $550k in operating OVER
what was recommended by the Revenue Committee and that number did not include the buses.
HOWEVER, they are meeting this evening to discuss reducing that number AND adding in the capital and
operating for the buses and then calling me with the result of their vote.
Fincom's last meeting before the warrant goes to the printer is this evening and of course, we're confused as
heck by the signal's we are receiving from the SC.
One question that came out of last night was how does CPC currently feel about the buses given these confusing
twists and turns. While I know you can't have a public meeting before this evening, could you share your
personal thoughts on this matter so I can convey to the Fincom the feelings of some of the members of the
CPC?
Thank you,
Mark
2Source page 20
ANNUAL TOWN MEETING MAY 11, 2015
ARTICLE 11
AUTHORIZE CERTAIN REVOLVING FUNDS
Article 11 To see what revolving funds pursuant to c. 44, section 53E 1/2 of the General Laws of the
Commonwealth the town will authorize or reauthorize, for various boards, commissions or departments of
the town, for the fiscal year beginning July 1, 2015 and ending June 30, 2016, or to take any other action
related thereto,
Board of Selectmen
MOTION 1
MOVED: That the following revolving funds are hereby established pursuant to the
provisions of MGL chapter 44, section 53 E 1/z for the 2016 Fiscal Year beginning July 1, 2015
through June 30, 2016 and that each Revolving Fund shall be credited with the balance
remaining in such fund at the end of FY 2015.
Name of FY 16
Revolving Revolving Spending Spending
Fund # Fund Authority Revenue Sources Use of Funds Limit
Pequitside Conservation Rental of Pequitside Farm, Rental Maintaining, improving & $50,000
Farm Rentals Commission of Little Red House, Rental of renovation of property, payment annually
1 Rooms in Main Building, Rental of of salaries for time spent
Rooms in Tavern or any other arranging rentals.
portion of building or grounds.
Veteran's Veterans' Contributions, Donations, Gifts, Providing services to veterans $100,000
Services Services Grants. not funded under established annually
Special Director program, including but not
Revenues limited to newsletter publication,
monthly breakfasts, funeral
2
services, other commemorative
programs and other purposes in
the opinion of the Veterans'
Director in the best Interests of
Canton Veterans.
Fire Alarm Fire Chief Fees received by it from, or on Payment of bills and charges $10,000
Relocation behalf of Commonwealth, any incurred In connection with annually
3 public utility, any other business relocation of fire alarm signal
entity, or any individual person. wires, devices & other
appurtenances,
COA Revolving Council on Donations and other fees received Payment of bills and charges in $50,000
Fund Aging for various programs sponsored connection with various annually
4
by the Council on Aging, programs sponsored by the
Council on Aging.
Board of Board of Contributions, donations, gifts, Providing services to Canton $50,000
Health Special Health grants, reimbursements. citizens not otherwise funded annually
Revenues under established program,
including but not limited to flu
5
vaccinations, child and teenage
health education & development
programs and elderly health
programs.
Animal Control Animal Adoption and boarding fees. Payment for veterinary services $50,000
6 Special Control and payments to Animal Control annually
Revenues Officer Officer.
Library Board of Fees for rental and use of Paying bills, connected with the $50,000
Building Library Community or other assembly providing of maintenance and annually
Rentals Trustees rooms used for meetings, supply of facilities and for the
programs or other events, support and safe conduct of said
7 including payments for use of programs and events.
facilities and conveniences in
conjunction with use of spaces, as
may be established by the Board
of Library Trustees.
Student School Fees paid by students to park Payment of bills and charges to $100,000
8 Parking Fees Committee their vehicles at Canton High maintain the high school parking annually
- 20 -Source page 21
ANNUAL TOWN MEETING MAY 11, 2015
Name of FY 16
Revolving Revolving Spending Spending
Fund # Fund Authority_ Revenue Sources Use of Funds Limit
School. lots and grounds.
Greenlodge Board of Fees paid by residents and non- Payment of bills and charges to $100,000
Street Parking Selectmen residents to park their vehicles maintain the program, provided annually
9 Fees along Greenlodge Street. however the first $35,000 of
receipts is to be transferred to
the General Fund.
Beautification Beautification Fees received from the sale of Payment of services required to $10,000
10 Fund Committee bricks, install bricks and for other annually
beautification •ro'ects.
Library Board of Fees received for processing Payment of bills and charges for $50,000
Revolving Library passport applications, loss, processing passport applications, annually
Fund Trustees damage or late return of borrowed purchasing books and other
materials, replacement of library materials for public loan.
borrower cards, or any other such
11
fees as may be established by the
Board of Library Trustees, for the
purpose of and consistent with
maintaining a fair and efficient
library loan system.
Youth Youth Donations. Payment of scholarships and $10,000
12 Commission Commission other expenses related to youth annually
Fund activities.
FINANCE COMMITTEE VOTE: 8-0-0
MOTHON 1
DISCUSSION:
ReyoOving Funds Authcnized by AT
Revolving 7/1/2013 FY 2014 FY 2014 6/30/2014
Fund # Fund Name Balance Revenues Expenses Balance
1 Pequitside Farm Rentals (#134) $37,215 $11,705 $1,903 $47,017
2 Veterans' Services Donations (#110) $19,534 $45,287 $49,205 $15,616
3 Fire Alarm Relocation (#153) $4,728 $22,450 $6,308 $20,870
4 COA Revolving Fund (#140) $28,050 $10,499 $0 $38,549
5 Board of Health (#141) $566 $13,187 $8,070 $5,683
6 Animal Control (#137) $100,885 $6,217 $8,779 $98,324
7 Library Building Rentals (#138) $11,868 $4,335 $6,918 $9,285
8 Student Parking (#132) $3,535 $34,575 $29,000 $9,110
9 Greenlodge Parking (#135) $48,317 $78,599 $35,000 $91,916
10 Beautification (#136) $3,005 $0 $0 $3,005
11 Library Revolving (#119) $37,534 $36,320 $25,511 $48,342
12 Youth Commission (#155Y) $0 $0 $0 $0
13 Recreation (#130) $90,752 $286,185 $247,601 $129,337
Totals $385,990 $549,359 $418,295 $517,053Source page 22
ANNUAL TOWN MEETING MAY 11, 2015
APPROVED DESAPPROVED
MOTION 2
MOVED: That the following revolving fund is hereby established pursuant to the
provisions of MGL chapter 44, section 53 E 1/2 for the 2016 Fiscal Year beginning July 1, 2015
through June 30, 2016 and that by establishing this revolving fund General By-Law Article VINE
Section 11 is hereby deleted in its entirety and that said Revolving Fund shall be credited with
the balance remaining in such fund at the end of FY 2015:
Name of FY 16
Revolving Revolving Spending Spending
Fund # Fund Authority Revenue Sources Use of Funds Limit
Recreation Recreation Fees received for various Payment of bills and charges in $300,000
13 Revolving Fund Director programs sponsored by connection with programs annually
Parks & Recreation, sponsored by Parks & Recreation.
FENANCE COMMETTEE VOTE: 8-0-0
MOTXON 2
DISCUSSION:
APPROVED DESAPPROVEDSource page 23
ANNUAL TOWN MEETENG MAY 11, 2015
ARTICLE 42
APPROPRIATE FUNDS TO MEET EXPENSES FOR NEXT FISCAL YEAR (FY16)
Article 42 To see what sums of money the town will vote to raise and appropriate, transfer from any
available funds or borrow pursuant to any applicable statute to meet the expenses of the next fiscal year
for the various Town Boards, Committees, Departments and Agencies, or to take any other action related
thereto.
Board of Selectmen
MOTION 1
MOVED: That the following sums of money be transferred to the General Fund in Fiscal
Year 2016 in order to fund the Town's annual operating budget:
Votes to Transfer Available Funds
WITH A VOTE THAT $2,257,119 BE TRANSFERRED AS FOLLOWS:
TRANSFER FROM AMOUNT PURPOSE
AM BULANCE SERVICE $650,000 FIRE DEPARTMENT
WATER ENTERPRISE FUND 628,960 FIXED COSTS
SEWER ENTERPRISE FUND 384,876 FIXED COSTS
SOLAR FACILITY 315,188 TOWN-WIDE ELECTRICITY
SCHOOL FOOD SERVICE 120,770 HEALTH INSURANCE
AM BULANCE SERVICE 107,325 DEBT SERVICE
GREEICODGE STREET PARKING FEES 35,000 EXECUTIVE OFFICE
SALE OF LOTS/GRAVES 10,000 CEMETERY MAINTENANCE
CEMETERY PERPETUAL CARE (EXPENDABLE) 5,000 CEMETERY MAINTENANCE
TOTAL $2,257,119
MOTON 2
MOVED: That the following sums of money be raised and appropriated to fund the
annual operating budget of the Town for Fiscal Year 2016:
operating budget by voting category follows on next 2 pagesSource page 24
'W OFF ALS F NANM FORU igj 2015
RE GISTRATOON FORM
iqarlborroug Courtyarrd by litarrlott
75 Felton EL , lfiarlborough, -VA 01752
Tuesday, June 2, 20' 5 0:15ATO330 Pi
Last Name: First Name:
Address 1:
City/Town: Zip Code:
Phone: Email:
Date of Election Current
Or Appointment: Community:
Position (please circle): Accountant/Auditor Finance Committee Selectman/Mayor
Treasurer/Collector Assessor/Assistant Assessor City/Town Administrator
If other, please specify:
Please print clearly. A separate form is required for each individual attending from your office.
Seating is limited — please register early. Please note that this forum is intended for municipal
finance officials elected or appointed within the last 18 months.
$50 Registration fee includes deli luncheon and all seminar materials.
Make checks payable to: Commonwealth of Massachusetts
Mail your check with a completed form for each registrant to:
Training Coordinator
Division of Local Service
PO Box 9569
Boston, MA 02114-9569
Walk-in registrations will not be admitted. Unfortunately, cash, credit cards and purchase orders
cannot be accepted at this time.
REG11STRATOONS MUST BE RECEDVED BY FRIDAY, MAY 22, 2015Source page 25
Overview of the Issues to Consider in this Year's Warrant
First, I ase visit http://town.canton.ma.us/Canton%20Fincom/Fincom%20Home.htm to access more
co preh nsive documents that were reviewed by the Finance Committee and other Town Offi •
ming the conclusions found in this warrant. Special thanks to Jim Sims, Louis Jutras and'lien
Jones or building the website and keeping it up to date.
s the economy cOntinues to improve, Canton's sound fiscal management has put us in a position
enhance services and increase our reserves without the traditional maximum increase to the levy.
However, rising 'Fixed Costs' such as Trash Collection (13.5%), Pension Obligations (11.7%) and Town
Insurance (5.3%) meant less was a_yailable to restore services this year than last year. It should be noted
that the increase in Trash Collection was expected as our long term contract expired last year and
contract prices ave nearly doubled in that time. Pension obligations have increased as the Norfolk
County Retire ent System moves towards fully funding our Pension.
The $82 illion FY16 budget recommended by the Finance Committee in this year's warrant is
expee arginally increase our current level of Town and School services and pay contractual
increase o our public employees. The
recommended budget represents a 4.0% Finance Committee Budget Recommendations
increase over the FY15 budget approved at • 4.0% Increase in Operating Budgets
the 2014 Annual Town Meeting (ATM). and a • 2.9% Increase in Fixed Cost
4.7% increase in School and 4.8% increase • 4.8% Municipal Budget Increase
in the Municipal Operating Budgets. The • 4.7% School Budget Increase
FY16 budget recommended by the Finance
Committee assumes that property taxes will be increased by less than the maximum 2.5% allowed under
Prop 2 1/2, and that revenue will be supplemented with an increase in Local Receipts (including the
Vehicle Excise Tax) and New Growth.
Often this time of year is met with guessing where our State Aid numbers will fall. At the time of this
writing, we have received the Governor's Budget for review, but the House Ways and Means Committee
has not released their draft of the budget. As the economy continues to recover, the Finance Committee
continues to be careful not to increase the budget too rapidly for a number of reasons. First, by not
'taxing to the max' the impact of the Community Preservation Act tax, recently passed by the voters will
be lessened (the average tax payer is projected to save $61). Second, many of our expenses, such as
public employee salaries and health care will continue to rise at a rate greater than 2.5%. Increasing
spending beyond the recommended levels this year risks budget cuts in FY17 or FY18.
The Capital Planning Committee (CPC) and
2015 Residential Tax Rate: $12.82 Per Thousand
the Finance Committee are recommending
• $5.65 School Operating and Capital
that Canton continue its capital funding at
• $2.91 Municipal Operating and Capital 5.1% of revenue. With additional projects
• $4.11 Fixed Costs funded from Free Cash, the total Capital
• $0.15 State & County Charges Expenditures have grown to 6.6%. Allocating
the Town's limited revenue between the
operating expenses, needed to maintain our services, and the capital expenses, needed to maintain our
buildings and infrastructure, is always a difficult decision. The School Building Study Committee will
present a report to Town Meeting this year to discuss their long term solution to our space needs which
includes this year's Hansen addition.
Standard & Poor's, in a recent reportl, assigned its AAA long-term rating to Canton's general
obligation (GO) municipal purpose loan of 2015 bonds and affirmed the same rating on Canton's
GO bonds outstanding, reflecting the Town's sound fiscal policies. This is the highest bond rating
afforded to municipalities in the United States given only to towns that consistently demonstrate sound
Standard and Poor's Ratings Direct® report dated Fe>litry165,2014.Source page 26
fiscal policies. This rating allows the Town to borrow money for capital projects at the lowest available
interest rates, currently less than 23/4.,
To qualify for this low borrowing rate, Canton is expected to maintain a 'target' level of reserves,
protecting the Town from unexpected expenses. Currently, Canton's reserves are projected to be at
$11.5 million as of June 30, 2015 which is approaching the target for AAA municipalities (see the Status
in Town's Reserves Section Below). To continue addressing our Other Post Employment Benefits
(OPEB) liability, the Finance Committee, as part of Fixed Costs, has recommended a $750,000
contribution to the fund.
The voters should read the Finance Committee discussions on each Article and note that a vote to
"postpone indefinitely" may have varied meanings. In some cases the Finance Committee had to
"postpone indefinitely" the subject matter of an Article due to the time frame for taking the vote and the
lack of available information. This should not be construed to mean that we were against the Article —
only that we did not have enough time or information to weigh the merits prior to our voting deadline for
the Warrant. In other cases, the Finance Committee weighed the information presented and a vote to
"postpone indefinitely" implies that we do not support the recommendations in the Article. The discussions
that follow each motion are intended to give insight into the Committee's decisions and the considerations
inherent in each motion.
Clistoricall Perspective on Canton's Finances
As the economy continues to improve, the Finance Committee has attempted to balance enhancing
services at a sustainable rate, beginang to address our OPEB Liability, maintaining our infrastructure and
setting aside funds for the next ra-iny day.
Fiscal Year 2014 — (7/1/13 — 6/30/14) — At the 2013 ATM voters approved an FY 14 Budget based on
$76.6 million in forecasted revenue and $76.6 million in forecasted expenses. No assessor's overlay
surplus was budgeted.
Actual Revenue for FY14 was $80.3 million, approximately $3.7 million higher than budgeted as Canton
collected more Local Receipts Property Taxes. FY14 Expenses were $78.3 million, $1.7 million more
than budgeted. This increase was primarily due to funds spent to repair the Shephard's Pond Dam
($900,000) and to supplement the snow and ice budget ($500,000), spending decisions recommended by
the Finance Committee ONLY when it appeared likely our revenues would come in much higher than
budgeted. Overall, the Town still increased its reserves in fiscal year 2014 as shown in Figure 2 Below.
Fiscal Year 2015— (7/1/2014 — 6/30/2015)
At the 2014 ATM voters approved a FY15 Budget based on $70.9 million in forecasted revenue and $79.7
million in forecasted expenses.
At the time of this writing, the Town's FY15 finances are more favorable than budgeted. The current
estimate of the Town's FY15 revenue is approximately $2.4 million greater than budget primarily because
of increased motor vehicle excise taxes, increase building permit revenues, new tax growth, and bond
premiums received. Because of this unanticipated increase in revenue, the Town did not have to lax to
the max' to balance the voted FY 15 budget. The snowy winter of 2015 did add some stress to the
Town's finances. All of budgeted appropriations for snow and ice removal budget will be spent in FY15,
and the account is over drawn by approximately $900k. The Finance Committee recommends
addressing this shortfall through Free Cash. Over all, if these trends continue, even with the cost
associated with Snow and Ice, we anticipate our cash reserves, which are the Free Cash, Stabilization
Fund, and the Assessors Overlay Reserve, to grow to 14.2% of FY16's budget, well within the
recommended range of the bond rating agencies.Source page 27
Figure 1 provides a historical view of the expenses between the School Department, the municipal side of
government, and the fixed costs (i.e. health care, retirement, etc.). Fixed costs have increased
dramatically since 2003 largely due to increases in health insurance. In previous year's annual
reports the Finance Committee report noted that bringing health care and employee benefit costs under
control is a critical component in alleviating Town's financial stress. The town continues to work with our
municipal and school employees to mitigate the rising cost of healthcare, which now comprises over 13%
of our overall budget.
Figure 1: Historical Summary of Expenses
38
33
28
co
c
o 23
=
=
E
18
13
2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015
(est)
-4-- Schools —4)— Municipal —A—Fixed Costs
The accelerated increases in the school department expenses can be attributed to an increase in
special education costs and the steps, lane and longevity increases built into the teacher
contracts. Both municipal and school employee contracts include increases given to some employees for
longevity, steps (number of years served) and lanes (promotions or the amount of post-graduate
education for teachers), even when there is no cost of living adjustment (COLA). When there is a COLA,
as with the current contract, employees can receive both. The School department contracts include more
steps than the municipal contracts, and have more lanes with no restrictions on the number of employees
that can receive the promotional increases. As a result, the $501,474 in steps, lanes and longevity
inherent in school contracts for FY16 represented an average salary increase of 1.8% compared to the
$133,026 (1.1%) in steps and longevity increases provided to municipal employees. All employees are
likely to receive a COLA for FY16 as well, however the contract was not finalized at the time of this
writing.
Status of the Town's Reserves
Budget variances are inevitable. The Town's reserves protect against unexpected costs exceeding the
budgets approved at ATM. The operating budget also includes a Finance Committee Reserve account,
which can cover extraordinary or unforeseen expenditures in the operating budgets. In most years, a
sizable portion of the Finance Committee Reserve appropriation is used to supplement the snow and ice
removal budget because the budget is intentionally left low for flexibility purposes. This year, these
budget overages will be covered by Free Cash, leaving the Finance Committee Reserve for any issues
that arise before 6/30/2015. Any remaining balance in this fund will be transferred to the Free Cash
Reserve as in previous years.Source page 28
The Town also maintains three sources of "Reserves"
Free Cash Reserve - This is a poorly
(savings accounts) that serve as potential sources to fund
named reserve that the Town maintains
unplanned expenses. Figure 2 shows the Town's reserve
for unexpected emergencies. "Free
balances including the estimated balances as of June 30,
Cash" should not be used to supplement
2015. The Free Cash Reserve requires a majority vote at
operational budget deficits!
ATM to be appropriated. The Stabilization Fund requires a
2/3 vote at ATM to be appropriated and the Assessors
Overlay Reserve Fund can only be used if an Overlay Surplus is approved by the Town's assessors.
Figure 2: Reserve Accounts & Bs nd Rating Agency Expectation (in minions)
— - -
12
3
10
2.3
13
w 8 0.7
12 4 5.7
E6 2.0 i_ 5.1
1.5
4.2 4.6
1.2
4 3.5
3.0 3.2
3.4
2
3.2 3.3 3.5
2.9
2.0 1.7 2.2
1.0
7/1/2008 7/1/2009 7/1/2010 7/1/2011 7/1/2012 7/1/2013 7/1/2014 Bond 6/30/2015
Rating (estimate)
Agency
Target
0 Free Cash Reserves 0 Stabilization Fund 0 Overlay Reserves
In addition to providing a source of funding for unforeseen one-time emergency situations, the reserve
funds are viewed as a collateral source when rating agencies determine the Town's Bond Rating.
Canton's prudent fiscal management has allowed the Town to
Assessor's Overlay - This account sets earn the highest long-term bond rating (Standard & Poor's AAA)
aside funds for abatements. However, if offered to municipalities in the United States. This allows
the Assessors declare a surplus, funds Canton to issue bonds for debt capital projects at the most
can be released for appropriation by favorable interest rates.
Town Meeting.
There would be a substantial increase in cost to the Town if a
downgrade in Canton's bond rating were to occur. A downgrade in the Town's bond rating results in
higher interest rate for new borrowing. Each downgrade represents an increase of approximately 25
basis points or /4%. Each year, ATM approves between $2.0 million and $3.0 million of additional debt
for capital projects. A 1/4% increase in interest rate equates to approximately $300,000 increase in the
cost to borrow $10.0 million over the life of a 20 year bond.
The Finance Committee recommended that the Town strengthen its reserve position during the years
following the 2008 override. Figure 2 shows that Canton's Reserves have grown from $7 million at the
end of FY08 to an estimated $11.5 million at the end of FY15. Reserves were used during the economic
downturn to reduce the impacts to operating budgets as well as to cover shortfalls in the snow and ice
budget. As the economy has turned around, the Town has taken steps to restore these reserves.Source page 29
Bond Rating Agencies recommend a reserve between 10% and 15% of expenses. Last year, the
Finance Committee adopted a policy that, in a year of surplus, recommends increasing our reserves by
1% (of expenses) per year until we reach 15% and reinvesting additional surplus into the town in items
such as needed capital projects (such as roads and buildings), funding our OPEB liability, and adding to
the SPED stabilization fund. Since our FY15 surplus is projected to be significant, in addition to
increasing our reserves from 13.2% to 14.2%, the Finance Committee recommends funds be used to
fund Snow & Ice, the 4th of July Celebration (Article 14), the Municipal Building Assessment (38), the
Municipal Compensation Assessment (40), a Chapter 90 Supplement (18) as well as contributions to the
OPEB and SPED funds.
Additional Fund Sources
In addition to our 'reserves', the Town also has at its disposal several other sources of funds. These
funds may be controlled by Town Meeting, by a Board or by a Committee. Often, the use of these funds
is restricted by State Law. In some cases, the funds can be spent for 'Any Lawful Purpose' but the Town
has earmarked them for certain expenses. These funds are denoted by a *• Finally, due to the timing of
inflows and outflows from the fund, the balance can vary greatly throughout the year. This is not an
exhaustive list of funds.
Fund Name Control 7/2013 7/2014 2/2015 Source Use
Ambulance TM $1.2M $1.1M $950k Ambulance Receipts Fire and Ambulance Expenses*
Cemetery Perpetual Care TM $385k $399 $408 Payments for Care Cemetery Improvements
University Station Mitigat BOS $o $1.35M $1.33M Mitigation Payment Defray costs assoc w project
NSTAR Mitigation BOS $605k $500k $114k Mitigation Payment 138 Road Improvements*
Stoughton Mitigation BOS $199k $199k $199k Mitigation Payment Dedham & Pleasant St Repairs*
Town Donations BOS $546k $760k $1.67M Donations Any purpose if not specified
Muni Building Insurance BOS $466k $440k $444k Town Meeting Appro. Muni Building Repairs
Conservation Land ConConn $144k $145k $146k Town Meeting Appro. Purchase Conservation Land
Police Drug Forfeiture Police $1M $1M $945k Federal Program Police Investigations
Animal Shelter Ani Cont $101k $98k $92k Donations Costs of Animal Shelter
OPEB Trust Finance $155k $580k $1.2M Town Meeting Appro. Future OPEB Costs
School Rentals School $217k $334k $328k Rental Fees Annual Budget offset of $138k
School Athletics School $107k $152k $288k Sports Fees Annual Budget offset of $204k
School Food Service School $259k $239k $272k Cafeteria Receipts Operate Cafeteria
School Kindergarten School $116k $146k $308k User Fees Operate Full Kindergarten
School Donations School $146k $141k $181k Donations Any purpose if not specified
School Tuition School $98k $135k $216k User Fees Operate Programs
School Transportation School $287k $320k $103k Bus Fees Transportation Costs
Ins. Reimbursement Various $121k $113k $118k Insurance <$20k Repair! Replace Damage
Capital Budget
For the last six years, the Capital Planning Committee (CPC) has recommended that the Town set aside
from 5% to 6% of the recurring revenues for the Capital Budget. The Town first pays debt service on all
existing debt within the levy from this amount. The remaining amount is used to fund capital projects
identified in the CPC 5-year plan. While the prior target was 6.0% of revenue to fund Capital projects, the
CPC has selected 5.5% or less in recent years so that additional money could be allocated to the
operating budgets. This has allowed Canton to avoid operational cuts in services during the economic
downturn, but it has also resulted in some difficult decisions to postpone important capital projects.
Deferring maintenance and other capital improvements runs the risk of low-cost projects becoming
expensive ones and continued deterioration of the Town's infrastructure. As the economy recovers, the
Town should consider increasing the Capital Planning funding to the 6% figure to better fund the capital
needs of the Town.
The Finance Committee concurs with all of the recommendations made by the CPC as presented in
Article 12. The municipal requests include $550,000 in cash capital projects and $491,000 in capital
projects to be funded with debt. In addition, the CPC recommended infrastructure capital improvementSource page 30
projects for the Water Enterprise Fund and Sewer Enterprise Fund, totaling $372,000 in cash capital and
$3.2 million in debt capital. The debt service for these projects will be included in our water and sewer
bills. The Schools allocated $550,000 for cash capital projects and $300,000 in debt capital projects
recommended by the CPC for the schools in FY16 (excluding the Hansen addition, discussed below).
The School Committee requested to use less of their debt capital allotment in FY16 to prepare for
projects in the coming years intended to address our space needs.
One of the major capital items recommended this year is the Hansen Addition. This project represents
the first step in the School Building Study Committee's plan to address our space needs without building
an additional Elementary school. This was mentioned in the 'On the Horizon' section last year.
The Finance Committee also recommends funding $155k for a comprehensive review of the physical
plant and structure of our buildings to assist in revising and improving our capital planning process.
For the second time in Canton, we will also
Community Preservation Act Surcharge have the opportunity to vote uses of the
The CPA surcharge is calculated as 1% of your real Community Preservation Act (CPA) funds,
estate bill after an exemption amount is applied. which are generated by a 1% surcharge on our
Abatements are available for Seniors and Low Income property tax bills, as well as with State
Households. matching in FY16. Article 9 addresses the
administrative votes as well as 7 projects
brought forth by the Canton Community Preservation Committee (CCPC). While the Finance Committee
supported all of the projects, several of the votes were not unanimous. Our concerns are listed in the
discussions of each project.
Contract ObRgations
The School Committee and Board of Selectmen continue to work with all unions in Town however at the
time of this writing, no contracts were settle. The tools provided by Municipal Healthcare Reform allowed
the Town to take steps to control rising health insurance costs.
Canton is fortunate to have many dedicated employees that work hard to serve our residents. The
Finance Committee continues to recommend, along with the Board of Selectman and School Committee,
that these employees be compensated and receive benefits commensurate with that offered by our
benchmark towns. We also believe that our Town employees should receive annual increases that reflect
the current economic conditions and the spending limits mandated by Proposition 2 1/2.
Canton residents should be aware that the recommended budget in this year's warrant includes $133,026
for automatic salary increases for the municipal departments and $501,474 for automatic salary increases
for the school employees related to steps, lanes and longevity. Additionally, there has been $254,215 set
aside for municipal Cost of Living Adjustments (COLA) and $559,541 for School COLAs.
The School Committee is aware of the fact that the current automatic salary increases inherent in their
salary structure are not sustainable under the restrictions of Prop 2 1/2.
On the Horrizon
o School Space Needs: New residential developments have and will continue to create a space
crunch in our current elementary schools. The Committee is expected to deliver their report at
this year's Town Meeting which should outline a multi—year plan to address our space needs
without the need for building an additional elementary school.
0 School Budget: Each year the Schools face many challenges from a budgetary standpoint.
Their contract costs often rise at a rate greater than 2.5%. They also face many State mandatedSource page 31
expenses which increase their operating needs, the most significant and volatile of which is
Special Education which can run as much as $250,000 per student per year. If our conservative
projections for FYI 8's revenue materialize, the projected increase to the School budget for FY18
may not be enough to cover their increased contract costs, let alone any new State mandates or
educational enhancements.
O OPEB: Canton has made promises to its employees to not only provide pensions upon
retirement, but also various types of insurance. While the Town has been setting aside money to
pay pension benefits for many years, we only started setting aside money for these Other Post
Employment Benefits (OPEB) at 2012's town meeting with the establishment of the OPEB Trust
fund. The unfunded liability for these benefits is currently over $100,000,000 and the Finance
Committee recommended placing only $750,000 into this fund for FY16. At this time, the State
has not taken steps to address this issue. At some point in the future, the State may change the
rules around OPEB, reducing our liability, but at the same time, requiring us to fully fund the
liability. While putting aside some money now will put us in a better financial situation than
surrounding communities, the annual cost will likely be substantial.
o Storm Water Management: The Town of Canton has an investment of over $100,000,000 in the
municipal separate storm water system [MS4]. As owners and operators of the MS4 system, the
Town is subject to the current [2003 2008] and expected [Summer 2013] EPA General Permit.
—
Compliance with the permit is predicated on water quality and not just hydraulic flow. The new
MS4 permit is expected to require significant new funding needs to achieve water quality
stipulations. For Canton, EPA estimates the administrative costs alone at $100,000 per year. The
new MS4 permit will require Canton to identify the means through which the storm water
management program will be funded on an adequate and sustainable basis.
• Roads: Canton has traditionally relied on Chapter 90 grants (about $1 million per year) from the
State in order to repair our road system. Unfortunately, this funding has been insufficient and our
roads have deteriorated. Our last road study suggested that $24 million was needed simply to
bring our roads up to a C+ grade. Unless there is a significant increase in Chapter 90 funding,
Canton will need to begin investing our dollars into maintaining our roadways by including it in our
Capital Plan. The past 2 years, the Finance Committee has voted to recommend a Chapter 90
supplement brought forth by the Board of Selectman, this year that amount is $250,000.
FY 2016 Budget
In Article 42, the Finance Committee is recommending a FY16 operating budget of $B2.1 million for the
General Fund, which is a $.0% increase over the FY15 budget approved at ATM. The increase in
revenue was partially driven by revenues New Growth & Excise Taxes. These sources of funds have
allowed Canton to restore services and rebuild reserves without levying a full property tax increase, as
has been necessary in past years. The Finance Committee has used all of the available information to
develop budget recommendations that represented a fair estimate of the revenue and expenses for
Canton in FY16. It is always possible that new information will become available after the printing of this
Warrant at which time the Finance Committee may modify its recommendations on Town Meeting floor.
The revenue estimate built into the Finance Committee's budget includes a provision for state aid based
on Governor Baker's proposed budget.
The Finance Committee is recommending a 4.8% increase in the operating budgets for the municipal
departments and a 4.7% increase in the operating budget for the Schools. Overall, the School
Department received an additional $559,674 and the Municipal an additional $442,289 to enhance
services. The Finance Committee's recommended budget also includes a 2.9% increase in fixed costs.Source page 32
The Water Enterprise Fund operating budget increased 5.6% due to increased MVVRA charges due to the drought conditions last summer which prevented us from using our wells as much as before. The recommended budget for the Sewer Enterprise Fund was increased 8.2% due to increased charges by the MVVRA. The recommended budget for the Rink Enterprise Fund has decreased 52% , reflecting that the Finance Committee does not expect the rink to be open in FY16.. The Finance Committee believes that the recommended FY16 budget will be adequately funded with expected revenues. In addition, the Finance Committee is confident that the recommended FY16 budget will provide fair compensation to our Town employees, while allowing Canton residents to enjoy the high quality of services they are accustomed to. While the Finance Committee supports a one-time use of reserves to fund one time needs, we must remain vigilant to build our reserves. Respectfully submitted, Town if Canton Finance Committee: Mark Porter, Chairman Barbara Saint Andre, Vice Chairman Robert Barker Sepp Bergschneider Jim Casarnento Jerry Dorfman Nichola Gallagher Dianne Gustafson Stephanie Leach Tim McKenna Jim Sims