Canton, Massachusetts · Saved source text
FY14 Fixed Cost Budget Requests
Saved text from 32 source pages. Transcription and OCR may contain errors; verify figures and wording against the original. Retrieved 2026-10-15.
Source page 1
FIXED COSTS AND STATE AND COUNTY CHARGES
FY 2010 FY 2011 FY 2012 FY 2013 FY 2013 FY 2014
DEPT DESCRIPTION ACTUAL ACTUAL ACTUAL Revised Budget ESTIMATE ESTIMATE
132 RESERVE FUND 0 0 0 374,009 374,009 500,000
422 STREET LIGHTS 157,535 126,667 125,028 200,000 200,000 150,000
423 SNOW & ICE 597,771 747,773 226,849 264,735 264,735 364,735
433 TRASH COLLECTION 1,371,275 1,379,872 1,371,307 1,448,992 1,448,992 1,448,992
INSIDE LEVY 2,619,296 2,708,102 2,804,501 3,016,090 3,036,500 2,928,319
OUTSIDE LEVY 3,395,196 3,314,926 3,183,417 3,103,802 3,103,803 3,019,145
TOTAL DEBT SERVICE 6,014,493 6,023,028 5,987,919 6,119,892 6,140,302 5,947,464
840 BLUE HILLS REGIONAL 1,321,631 1,460,438 1,337,865 1,173,074 1,173,074 1,173,074
841 NORFOLK COUNTY AGGIE 0 0 0 10,000 6,000 10,000
911 RETIREMENT EXPENSES 2,870,146 2,976,695 2,942,040 3,145,759 3,085,484 3,212,846
913 UNEMPLOYMENT 100,000 100,000 100,000 100,000 100,000 150,000
914 HEALTH INSURANCE 8,952,221 9,814,770 10,146,298 10,457,018 10,130,584 10,498,160
915 LIFE INSURANCE 55,575 58,666 57,233 60,000 60,000 60,000
TOTAL HEALTH & LIFE INSURANCE 9,007,796 9,873,436 10,203,531 10,517,018 10,190,584 10,558,160
946 TOWN INSURANCE 675,428 736,579 760,491 827,950 827,950 877,950
990 OPEB TRUST FUND 0 0 0 50,000 50,000 200,000
990 OTHER TRANSFERS 0 0 0 25,078 25,078 0
TOTAL FIXED COSTS 22,116,075 23,424,488 23,055,030 24,256,507 23,886,208 24,593,221
820 STATE ASSESSMENTS 753,332 665,115 683,717 698,670 713,359 730,942
830 COUNTY TAX CHARGES 179,546 184,034 191,104 195,881 195,881 200,778
TOTAL STATE & COUNTY 932,878 849,149 874,821 894,551 909,240 931,720
ATMDATA.xls fixedcosts 1/17/2013Source page 2
TOWN OF CANTON FY 10 FY 11 FY 12 ORIGINAL FY 2014 FY 2014
ACTUAL ACTUAL COMMENT/REASON FOR
BUDGET REPORT FOR FY 2014 ACTUAL BUDGET ACTUAL YTD BASE DEPT.
EXPENSE EXPENSE INCREASE / DECREASE
EXPENSE FY 13 EXPENSES THRU BUDGET REQUEST
DEPARTMENTAL WORKSHEETS 10/31/12
132 RESERVE FUND
11322- 59600 RESERVE FUND TRANSFER OUT 0 0 0 . 500,000 0
. 500,000
SUBTOTAL EXPENSES 0 SO $0 $500,000 $O $500,000
TOTAL 132 RESERVE FUND $0 $0 $500,000 SO $500,000
Departm d signature! Date
Date: 12/7/2012
Page: 4Source page 3
FY 2014 FY 2014 COMMENT/REASON FOR
TOWN OF CANTON FY 10 FYI! FY 12 ORIGINAL
ACTUAL YTD BASE DEPT. INCREASE/ DECREASE
ACTUAL ACTUAL ACTUAL BUDGET
BUDGET REPORT FOR FY 2014 EXPENSE EXPENSE EXPENSE FY 13 EXPENSES THRU BUDGET REQUEST
10/31/12
DEPARTMENTAL WORKSHEETS
422 STREET LIGHTING
14222- 52101 ELECTRICITY 120,340 128,520 86,480 , 200,000 27,200 200,000
14222- 52438 MAINTENANCE CONTRACT 31,945 ' 0 30,648 0 3,728 0
14222 - 57000 OTHER CHARGES/EXPENDITURE 19,934 772 3,633 0 0 0
SUBTOTAL EXPENSES S 172,218 $129,292 8120,760 S200,000 $30,928 S200,000
TOTAL 422 STREET LIGHTING S 172,218 S129,292 S120,760 $200,000 S30,928 $200,000
Department Head signature! Date
Date: 12/6/2012 Page: 75Source page 4
FY 10 FN' 11 FY 12 ORIGINAL FY 2011 FY 2014
TOWN OF CANTON BASE DEPT.
COMMENT/REASON FOR
ACTUAL ACTUAL ACTUAL BUDGET ACTUAL YTD INCREASE / DECREASE
BUDGET REPORT FOR FY 2014 EXPENSE EXPENSE EXPENSE FY 13 EXPENSES THRU BUDGET REQUEST
DEPARTMENTAL WORKSHEETS 10/31/12
423 SNOW & ICE REMOVAL
14231 - 51162 POLICE DETAIL SALARIES 695 2,971 0 2,000 0 2,000 2,000.00
14231 - 51300 OVERTIME SALARY 200,666 203,228 77,548 79,500 0 79,500 $ 129,500.00 50,000 Fin Corn Recommend
SUBTOTAL SALARIES & WAGES $ 201,361 $206,199 $77,548 $81,500 $0 $81,500 $ 131,500.00
14232- 52000 PURCHASE OF SERVICES 62,589 211,824 21,631 28,392 80 28,392 $ 78,392.00 /50,000 Fin Corn Recommend
14232- 52425 REPAIR/MAINT EQUIPMENT 53,103 55,362 47,789 12,857 0 12,857 $ 12,857.00
14232- 52426 REPAIRS - STORM DAMAGE 679 858 199 1,000 0 1,000 $ 1,000.00
14232- 52703 RENTAL OF EQUIPMENT 7,950 0 , 1,499 47,553 0 47,553 $ 47,553.00
14232- 53806 WEATHER SERVICE CONTRACT 1,395 1,395 1,395 1,090 1,395 1,090 $ 1,090.00
14232- 54901 MEALS 7,610 13,660 3,190 1,000 0 1,000 $ 1,000.00
14232- 5530C SALT, SAND & CHEMICALS 240,795 231,598 100,476 91,343 0 91,343 $ 91,343.00
14232- 58500 EQUIPMENT PURCHASE 22,290 0 0 0 0 0 $ ..
$183,235 S1,475 $183,235 /
SUBTOTAL EXPENSES $ 396,410 $514,697 $176,178 $ 233,235.00
TOTAL 423 SNOW & ICE REMOVAL $ 597,771 $720,897 $253,725 $264,735 $1,475 $264,735 $ 364,735.00
M. Trotta 1-7-13Source page 5
FY 2011 FY 2011 COMMENT/REASON FOR
FY 10 FY II FY 12 ORIGINAL
TOWN OF CANTON ACTUAL BUDGET ACTUAL YTD BASE DEPT. INCREASE / DECREASE
ACTUAL ACTUAL
BUDGET REPORT FOR FY 2014 EXPENSE EXPENSE EXPENSE FY 13 EXPENSES THRU BUDGET REQUEST
10/31/12
DEPARTMENTAL WORKSHEETS
433 TRASH COLLECTION
14332 - 52000 PUR OF SERV-LANDFIL MONITORI1 13,120 28,480 11,250 0 18,950 0 -
14332- 52901 TRASH REMOVAL COSTS 987,243 982,394 1,004,962 1,035,492 273,370 1,035.492 $ /1 033 c!
14332 - 52902 RECYCLING COSTS 230,129 251,472 249,736 195,000 54,179 195,000 49578tT070,9--, 2.S.0 000 V
14332 - 52903 COMPOSTING COSTS 26,920 28,575 75,421 60,000 24,017 60,000 $ 60,000.00
14332- 53136 HOUSEHOLD HAZARD WASTE 17,786 15,952 28,371 7,500 4,500 7,500 $ ejn
14332- 54000 SUPPLIES 204 0 0 1,000 0 1,000 $
14332- 57815 MERCURY SURCHARGE 54,870 53,458 53,928 150,000 13,225 150,000 $ 00 ,v
SUBTOTAL EXPENSES 1,330,272 S1,360,331 $1,423,668 $1,448,992 $388,241 S1,448,992 $ 1,448,992.00 v-
TOTAL 433 TRASH COLLECTION 1.330,272 $1.360,331 $1,423,668 $1,448,992 $388,241 $1,448,02 $ 1,448,992.00
M.Trotto 1-7-13Source page 6
FY 2014 FY 2014 COMMENT/REASON FOR
TOWN OF CANTON FY 10 FY 11 FY 12 ORIGINAL
BASE DEPT.
ACTUAL ACTUAL ACTUAL BUDGET ACTUAL YTD INCREASE / DECREASE
BUDGET REPORT FOR FY 2014 EXPENSE EXPENSE EXPENSE FY 13 EXPENSES THRU BUDGET REQUEST
DEPARTMENTAL WORKSHEETS 10/31/12
840 BLUE HILLS REGIONAL
18402 56991 BLUE HILLS REGIONAL 1,321,631 1,460,438 1,337,865 1,173,074 391,025 1,173,074 / 1-7 3 07
SUBTOTAL EXPENSES $ 1,321,631 $1,460,438 $1,337,865 S1,173,074 $391,025 $1,173,074
TOTAL 840 BLUE HILLS REGIONAL $ 1,321,631 $1,460,438 $1,337,865 $1,173,074 $391,025 $1,173,074
partment 1ekJ signature / Date
Date: 12/6/2012 Page: 105Source page 7
Murgia, James R.
From: David Proule <dproule@bluehills.org >
Sent: Wednesday, December 12, 2012 12:44 PM
To: Murgia, James R.
Subject: RE: Enrollments
214)
Hi Jim,
I can give you our October 1 2012 student count for Canton the budget is just underway in its development. 816 total,
Canton 58 students
Dave
From: Murgia, James R. [mailto:jmurgia@town.canton.ma.us]
Sent: Tuesday, December 11, 2012 12:49 PM
To: David Proule
Subject: Enrollments
Dave — for fy 13 assessments Canton had 70 students out of the 834 attending as of October 1, 2011. Since
we're starting to put preliminary budgets together for fy 14, could you give me these numbers as of October 1, 2012?
Thanks.
Jim Murgia
Finance Director
Town of Canton
70
(781) 575-6612
imurgiaptown.canton.ma.us 25v
*** This e-mail and any files transmitted with it are confidential and intended solely for the use of the
individual or entity to whom they are addressed. If you have received this e-mail in error please notify the
originator of this message. Town of Canton 2000-2012
1Source page 8
FY2014 FY 2014 COMMENT/REASON FOR
TOWN OF CANTON FY 10 FY 11 FY 12 ORIGINAL
ACTUAL YTD BASE DEPT.
ACTUAL ACTUAL ACTUAL BUDGET INCREASE / DECREASE
BUDGET REPORT FOR FY 2014 EXPENSE EXPENSE EXPENSE FY 13 EXPENSES TIIRU BUDGET REQUEST
10/31/12
DEPARTMENTAL WORKSHEETS
841 NORFOLK COUNTY AGRICULTR HS
18412 - 56992 NORFOLK COUNTY AGRICULTUR, 10,000 0 10,000 (0 cou
SUBTOTAL EXPENSES 0 $0 $O $10,000 $0 $10,000
TOTAL 841 NORFOLK COUNTY AGRICULT1 0 $0 $0 $10,000 SO $10,000
ead signature / Date
Date: 12/6/2012 Page: 106Source page 9
TOWN OF CANTON FY 10 FY 11 FY 12 ORIGINAL FY 2014 FY 2014 COMMENT/REASON FOR
ACTUAL ACTUAL ACTUAL BUDGET ACTUAL YTD BASE DEPT.
BUDGET REPORT FOR FY 2014 EXPENSE EXPENSE EXPENSE FY 13 EXPENSES THRU BUDGET REQUEST
INCREASE / DECREASE
DEPARTMENTAL WORKSHEETS 10/31/12
911 RETIREMENT BENEFITS
19111 -51770 NONCONTRIBUTORY PENSIONS
19111 - 51780 NORFOLK COUNTY RETIREMENT
39,842 , 39,842 39,842 40,000 13,281 40,000 ( RICD3
2,826,638 2,933,187 2,898,532 3,102,059 3,041,784 3,102,059
19111 -51790 DISABILITY PENSION 3,667 3,667 3,667 3,700 1,222 3,700 )700
'
9
SUBTOTAL SALARIES & WAGES S 2.870,146 $2,976,695 $2,942,040 $3,145,759 $3,056,287 $3,145,759
TOTAL 911 RETIREMENT BENEFITS $ 2,870,146 $2,976,695 52,942,040 53,145,759 $3,056,287 $3,145,759
Id
epartm ead signature / ate I
Date: 12/6/2012 Page: 108Source page 10
M
Norfolk County Retirement Sys e
January 9, 2013
To: Board of Selectmen
Town of Canton
From: Norfolk County Retirement System
Subj: Town of Canton
Fiscal Year 2014 Appropriation
ted Met
t au1 J. Lonnois
Appointed Me,nbei The Norfolk County Retirement System has received several inquiries relative to the
Edwin S. Little member unit appropriation amounts for Fiscal Year 2014. We have received the
Elected Me,nber
appropriation figures. The units have two payment options,
1) Paying the appropriation in two equal payments, one due on July 1, 2013 and
the second due on January 1, 2014,
2) Paying the appropriation in a single payment on July 1, 2013 at a reduced
rate, approximately 2% less than option 1.
The amounts of each are set forth below. Please note that your Fiscal Year 2014
appropriation includes prior Early Retirement Incentives (ERIs), where applicable.
Option 1: $3,234,510.00 payable in two equal payments of
$1,617,255.00, the first on July 1, 2013 and the second on
January 1, 2014.
Option 2: $ 3,169,146.00 due in full on July 1, 2013.
The actual appropriation bills will be sent out at a later date.
We hope the above information is helpful. If you have any questions, please contact
Patrick LePage at 781-821-0664. Thank you.
480 Neponset Street, Building #15„ Canton, MA 02021 Tel: 781-821-0664 • 800-247-9992 e Fax: 781 -821 -0981
www.norfolkeountyretirement.org Email: ido@norfolkcountyretirement. orgSource page 11
ORIGINAL FY 2014 FY2014 COMMENT/REASON FOR
TOWN OF CANTON FY 10 FY 11 FY 12
ACTUAL BUDGET ACTUAL YT0 BASE DEPT. INCREASE / DECREASE
ACTUAL ACTUAL
BUDGET REPORT FOR FY 2014 EXPENSE EXPENSE EXPENSE FY 13 EXPENSES THRU BUDGET REQUEST
10/31/12
DEPARTMENTAL WORKSHEETS
913 UNEMPLOYMENT COMPENSATION
19131,- 51720 UNEMPLOYMENT COMPENSATIO 100,000 100,000 100,000 100,000 100,000 100,000 / S- Y1Cn
SUBTOTAL SALARIES & WAGES $ 100,000 $10 0,0 00 $100,000 $10 0,000 $100,0 00 $100,000
TOTAL 913 UNEMPLOYMENT COMPENSAT $ 100,000 S100,000 $100,000 $ 10 0,000 $100,0 00 $100,000
rot Head signature / Date
Date: 1216/2012 Page: 109Source page 12
01/15/2013 14:39 etj TOWN OF CANTON, MA PG 1
jmurgia YTD BUDGET REPORT glytdhud
FOR 2012 12
ACCOUNTS FOR: ORIGINAL REVISED AVAILABLE PCT
865 UNEMPLOYMENT COMP CLAIMS TRUST APPROP BUDGET YTD ACTUAL MTD ACTUAL ENCUMBRANCES BUDGET USED
68650 UNEMPLOYMENT COMP CLAIMS TRUST
68650 48200 EARNINGS ON INVESTMENT 0 0 -5,609.83 -992.54 .00 5,609.83 100.0%
68650 48610 EMPLOYER CONTRIBUTION 0 0 -100,000.00 .00 .00 100,000.00 100.0%
68650 57001 OTHER CHARGES - MUNICI 0 0 72,005.68 1,159.72 .00 -72,005.68 100.0%*
68650 57002 OTHER CHARGES - SCHOOL 0 0 61,431.54 1,745.72 .00 -61,431.54 100.0%*
TOTAL UNEMPLOYMENT COMP CLAIMS TR 0 0 27,827.39 1,912.90 .00 -27,827.39 100.0%
TOTAL UNEMPLOYMENT COMP CLAIMS TR 0 0 27,827.39 1,912.90 .00 -27,827.39 100.0%
TOTAL REVENUES 0 0 -1 05, F,..01.42_2) -992.54 .00 105,609.83
TOTAL EXPENSES 0 Oc.7--n3,437. 2,905.44 .00 -133,437.22
PRIOR FUND BALANCE 59,723.48
CHANGE IN FUND BALANCE -27,827.39
CURRENT FUND BALANCE 31,896.09Source page 13
TOWN OF CANTON FY 10 FY 11 FY 12 ORIGINAL FY 2014 FY 2014 COMMENT/REASON FOR
ACTUAL ACTUAL ACTUAL BUDGET ACTUAL YTD BASE DEPT. INCREASE! DECREASE
BUDGET REPORT FOR FY 2014 EXPENSE EXPENSE EXPENSE FY 13 EXPENSES TFIRU BUDGET REQUEST
DEPARTMENTAL WORKSHEETS 10/31/12
914 EMPLOYER SHARE-HEALTH INS
19141- 51730 HEALTH INSURANCE OPT OUT 2,008 2,008 2,008, 2,000 , 615 2,000 ---7 c70.0
19141 - 51732 MEDEX EMPLOYER SHARE 1,297,558 1,379,762 1,359,357 1,332,729 453,446 1,332,729 1
19141 - 51733 DENTAL HEALTH PLAN 429,770 466,639 443,897 466,153 166,591 466.153 Lffol S—(0 —7
19141 - 51735 HMO BLUE-EMPLOYER SHARE 4,843,270 5,497,883 5,979,038 6,155,982 2,041,595 6,155,982 4 44- (o 9
19141 -51737 PPO BCBS EMPLOYER SHARE 1,805,028 1,880,506 1,758,927 1,773,018 631,466 1,773,018 I W S-2-1
19141 - 51740
19141 - 51741
MEDICARE EMPLOYER SHARE 502,710 520,318 538,117 646,736 168,985 646,736 53__
MEDICARE PART B PENALTY 67,379 67,655 60,456 75,400 18,831 75,400 ' (..0Q3eDno
19141 - 57000 OTHER CHARGES/EXPENDITURE 4,500 0 4,500 5,000 0 5,000 t-f-c-cp a
SUBTOTAL SALARIES & WAGES 8,952,221 $9,814,770 $10,146,298 $10,457,018 $3,481,530 510,457,018
TOTAL 914 EMPLOYER SHARE-HEALTH IN $ 8,952,221 $9,814,770 $10,146,298 $10,457,018 $3,481,530 S10,457,018
(
Depart pad signature / Date
Date: 12/6/2012 Page: 110Source page 14
FY 2014 HEALTH INSURANCE EXPENSE ESTIMATE
PPO PLAN HMO BLUE HEALTH DELTA DENTAL DENTAL PART B OTHER
MONTH INDIV FAMILY INDIV FAMILY MEDEX TOTALS INDIV FAMILY TOTALS MEDICARE PENALTY CHARGES TOTALS
LATEST COUNTS 75 61 155 308 398 997 371 543 914
ESTIMATED INCREASE IN MEMBERSHIP " 0 0 0 15 15 8 7 15
ESTIMATED MEMBERSHIP 75 61 155 308 413 1,012 379 550 929
TOTAL COST/MONTH IN FY 13 908.00 2,154.00 662.00 1,740.00 373.00 23.10 78.54
TOWN'S SHARE IN FY 13 75% 75% 75% 75% 75% 75% 75% 555,717 60,000 12,000
TOWN'S MONTHLY SHARE IN FY 13 681.00 1,615.50 496.50 1,305.00 279.75 17.33 58.91
ESTIMATED % INCREASE IN RATES 5.0% 5.0% 5.0% 5.0% 5.0% 0.0% 0.0% 5%
ESTIMATED MONTHLY SHARE - FY 14 715.05 ' 1,696.28 521.33 1,370.25 293.74 17.33 58.91
ESTIMATED ANNUAL EXPENSE 643,545 1,241,673 969,665 5,064,444 1,455,763 78,794 388,773 583,503 60,000 12,000 10,498,160
ESTIMATED COMBINED EXPENSE 1,885,218 6,034,109 1,455,763 9,375,090 467,567 583,503 60,000 12,000 10,498,160
*- from 15 retirees replaced by new hires per year
INSINFO.xlsx fy 14 estimate 1/14/2013Source page 15
TOWN OF CANTON FY 10 FY 11 FY 12 ORIGINAL FY 2014 FY 2014 COMMENT/REASON FOR
ACTUAL ACTUAL ACTUAL BUDGET ACTUAL YTD BASE DEPT. INCREASE / DECREASE
BUDGET REPORT FOR FY 2014 EXPENSE EXPENSE EXPENSE FY 13 EXPENSES THRU BUDGET REQUEST
DEPARTMENTAL WORKSHEETS 10/31/12
915 EMPLOYER SHARE-LIFE INS
19151 -51751 LIFE INS-EMPLOYER SHARE 55,575 58,666 57,233 60,000 23,977 60,000 (?)000b
SUBTOTAL SALARIES & WAGES $ 55,575 $58,666 $57,233 $60,000 $23,977 $60,000
TOTAL 915 EMPLOYER SHARE-LIFE INS 55,575 $58,666 $57,233 $60,000 $23,977 $60,000
t
t Head signature / Date
Date: 12/6/2012 Page: 111Source page 16
ORIGINAL FY 2014 FY 2014 COMMENT/REASON FOR
TOWN OF CANTON FY 10 FY 11 FY 12
ACTUAL BUDGET ACTUAL YTD BASE DEPT. INCREASE / DECREASE
ACTUAL ACTUAL
BUDGET REPORT FOR FY 2014 EXPENSE EXPENSE EXPENSE FY 13 EXPENSES THRU BUDGET REQUEST
10/31/12
DEPARTMENTAL WORKSHEETS
946 TOWN INSURANCE
19462- 53S14 INJURY IN LINE OF DUTY-POLICE 11,012 8,093 10,895
. 32,754 2,316 32,754
19462- 53S15 INJURY IN LINE OF DUTY-FIRE -13,477 18,711 10,908 10,918 4,399 10,9180
19462 - 57000 OTHER CHARGES/EXPENDITURE 0 4,500 0 0 0
19462- 57405 WORKERS COMP. INSURANCE 249,365 260,067 279,833 225,400 301,278 225,400
19462- 57406 POLICE LIABILITY 13,697 12,247 7,952 16,377 7,178 16,377
19462- 57408 PUBLIC OFFICIALS LIABILT 20,168 20,168 19,909 18,561 30,300 18,561
19462- 57409 UMBRELLA LIABILITY 95,173 91,027 93,398 43,672 23,922 43,672
19462 -5740A AUTO FLEET 50 2,584 365 103,721 88,418 103,721
19462 -5740B PROPERTY PACKAGE 148,242 154,127 160,656 201,641 179,128 201,641
19462 -5740C SCHOOL LEGAL LIABILITY 8,884 9,091 8,826 13,102 8,468 13,102
2.--- 19462 -5740D
- AUX POLICE GRP/ACC.LIABI 0 0 0 1,092 0 1,092
19462- 5740F BOILER & MACHINERY 9,723 9,930 10,180 7,861 0 7,861
19462-57400 GENERAL LIABILITY LOSS 40,613 38,819 50,644 38,213 42,480 38,213
19462 -5740H INDEMNIFICAT.POLICE/FIRE 5,610 8,146 10,940 13,102 236 13,102
19462 - 5740J TOWN INS. POLICE/FIRE CAT 49,975 64,618 61,328 32,754 0 32,754 21 3 V/
E 19462 - 57410
19462 - 57411
19462 -5741H
EMPLOYER PRACTICES LIAB INS
POLLUTION LIABILITY INSURANCI
INDEMNIFICATION FIRE
SUBTOTAL EXPENSES S
0
36,394
0
675.428
0
34,451
0
S736,579
0
34,451
206
S760,491
10,918
52,405
5,459
$827,950
0
35,485
0
5723,608
10,918
52,405
5,459
$827,950
Mnve_
s7s/
rye..
TOTAL 946 TOWN INSURANCE
Department Head signature / Date
Date: 12/7/2012 -7TiS; e Page: 113
//Source page 17
FY 2014 FY 2014
TOWN OF CANTON FY 10 FY 11 FY 12 ORIGINAL
BASE
COMMENT/REASON FOR
ACTUAL ACTUAL ACTUAL BUDGET ACTUAL YTD DEPT. INCREASE / DECREASE
BUDGET REPORT FOR FY 2014 EXPENSE EXPENSE EXPENSE FY 13 EXPENSES THREJ BUDGET REQUEST
DEPARTMENTAL WORKSHEETS 10/31/12
990 TRANSFERS OUT
19902 - 59609 TRANSFER TO ENTERPRISE 0 0 25,078
19902 - 59616 TRANSFER TO OPEB 0 50,000 50,000 50,000 -2000 0 6
SUBTOTAL EXPENSES $O $50,000 $75,078 $50,000
TOTAL 990 TRANSFERS OUT $O $O $50,000 $75,078 S50,000
nt Head signature / Date
Date: 12/6/2012 Page: 114Source page 18
-10 -
Ch. 479 OTHER POST-EMPLOYMENT BENEFITS LIABILITY TRUST FUNDS
An Act Providing for the Establishment of Other Post Employment
Benefits Liability Trust Funds in Municipalities and Certain Other
Governmental Units. Effective January 10, 2009.
Adds a new local option section, Section 20, to G.L. c. 32B, which governs
group health insurance for active and retired employees of local
governmental entities. The new option allows a city, town, district,
county or municipal lighting plant to set up a special trust fund, the Other
Post Employment Benefits (OPEB) Liability Trust Fund, for appropriations
made to cover its unfunded actuarial liability of health care and other
post-employment benefits for its retirees. Reimbursements received by
the governmental entity from the federal Medicare program for covering
retiree drug costs (Medicare Part D) may be credited to the fund as well
Acceptance is by vote of town meeting in a town, city council in a city
having a Plan D or Plan E charter, city council with the approval of the
mayor in any other city, the governing board in a district, county
commissioners in a county and board for a municipal lighting plant.
Previously, municipalities had to obtain special acts to create an OPEB
trust fund.
The governmental entity must retain an actuary to establish a funding
schedule. The schedule must be reviewed and approved by the Public
Employee Retirement Administration Commission's (PERAC's) actuary.
In addition, the schedule must be reviewed every three years by the chief
executive officer of the entity and any update must be reviewed by
PERAC's actuary as well. The governmental entity is not required to
make appropriations into the fund according to the schedule, but any
appropriations made are held in trust for OPEB obligations.
The governmental unit's treasurer is the custodian of the fund or in the
case of a light plant, an officer designated by the board. Investment of
fund monies by the custodian must be consistent with the prudent person
standard set forth in G.L. c. 203C for private trust funds. Interest earned
on the investment of fund monies belongs to the fund.
An IGR will be issued on this legislation.
Last Act: Chapter 535 approved by the Governor on January 16, 2009.Source page 19
FY 2014 FY 2014 COMMENT/REASON FOR
TOWN OF CANTON FY 10 FY II FY 12 ORIGINAL
BASE DEPT.
ACTUAL ACTUAL ACTUAL BUDGET ACTUAL YTD INCREASE / DECREASE
BUDGET REPORT FOR FY 2014 EXPENSE EXPENSE EXPENSE FY 13 EXPENSES THRU BUDGET REQUEST
DEPARTMENTAL WORKSHEETS 10/31/12
820 CHERRY SHEET ASSESSMENTS
18202- 56304 CHARTER SCHOOL ASSESSMENT 171,560 82,975 79,828 72,713 0 72,713 /03 iv
18202 -56310 SPECIAL EDUCATION CH71B 14,691 15,349 19,084 19,295 0 19,295 !Q7 c7
18202 - 56320 SCHOOL CHOICE ASSESSMENT 0 0 10,000 10,000 0 10,000 /0
18202 - 56390 MOSQUITO CONTROL PROJECT 79,504 78,918 83,961 99,679 21,625 99,679
18202- 56400 AIR POLLUTION CONTR DIST 7,106 7,279 7,605 7,692 1,923 7,692
18202- 56410 METRO AREA PLANNING CNCL 6,504 6,647 6,810 6,792 1,698 6,792
18202 - 56460 REG OF MV NON-RENEWAL 25,280 24,240 26,880 26,880 7,390 26,880
18202 - 56610 MASS BAY TRANSIT AUTHORT 448,687 449,707 449,549 455,619 113,905 455,619 -k(o•-7 no
SUBTOTAL EXPENSES $ 753,332 $665,115 $683,717 $698,670 5146,541 $698,670
TOTAL 820 CHERRY SHEET ASSESSMENTS $ 753,332 $665,115 $6.83,717 $698,670 $146,541 $698,670
ent Head signature /
Date: 12/6/2012 Page: 103Source page 20
FY 2014 FY 2014
TOWN OF CANTON FY 10 FY 11 FY 12 ORIGINAL COMMENT/REASON FOR
ACTUAL ACTUAL ACTUAL BUDGET ACTUAL YTD BASE DEPT. INCREASE / DECREASE
BUDGET REPORT FOR FY 2014 EXPENSE EXPENSE EXPENSE FY 13 EXPENSES THRU BUDGET REQUEST
DEPARTMENTAL WORKSHEETS 10/31/12
830 COUNTY TAX-CHERRY SHEET
18302 - 56210 COUNTY TAX 179,546 184,034 191,104 . 195,881 97,941 195,881 2037n Vr./42.0\r,9,
SUBTOTAL EXPENSES $ 179,546 $184,034 $191,104 $195,881 $97,941 $195,881
TOTAL 830 COUNTY TAX-CHERRY SHEET $ 179,546 $184,034 $191,104 $195,881 $97,941 $195,881
Department 1. signature / Date
Hate: 12/6/2012 Page: 104Source page 21
C.S. 1-EC Commonwealth of Massachusetts Department of Revenue FY2013
NOTICE TO ASSESSORS OF ESTIMATED CHARGES
General Laws, Chapter 59, Section 21
CANTON
A. County Assessments:
1. County Tax: Ch. 35, ss. 30,31 195,881
2. Suffolk County Retirement ch. 61, Acts of 2009, s. 10 0
Sub-Total, County Assessments 195,881
B. STATE ASSESSMENTS AND CHARGES:
1. Retired Employees Health Insurance Ch. 32A, s. 108 0
2. Retired Teachers Health Insurance Ch. 32A, s. 12 0
3. Mosquito Control Projects Ch. 252, s. 5A 86,497
4. Air Pollution Districts Ch. 111, ss. 1428,142C 7,692
5. Metropolitan Area Planning Council Ch. 408, ss. 26, 29 6,792
6. Old Colony Planning Council 1967, Ch. 332 0
7. RMV Non-Renewal Surcharge Ch. 90; Ch, 60A 26,880
Sub-Total, State Assessments 127,861
C. TRANSPORTATION AUTHORITIES:
1. MBTA Ch. 161A, ss. 8-9;1974, Ch. 825, ss. 6-7 455,619
2. Boston Metro. Transit District 1929, Ch. 383; 1954, Ch, 535 0
3. Regional Transit ch. 1618, ss. 9, 10, 23; 1973, Ch. 1141 0
Sub-Total, Transportation Assessments 455,619
D. ANNUAL CHARGES AGAINST RECEIPTS:
1. Special Education Ch. 718, ss. 10, 12 19,275
2. STRAP Repayments 1983, Ch. 637, s. 32 0
Sub-Total, Annual Charges Against Receipts 19,275
E. TUITION ASSESSMENTS:
1. School Choice Sending Tuition Ch. 76, s. 128, 1993, Ch, 71 10,000
2. Charter School Sending Tuition Ch. 71,s. 89 100,604
3. Essex County Technical Institute Sending Tuition 1998, Ch. 300, s. 21 0
Sub-Total, Tuition Assessments 110,604
F. TOTAL ESTIMATED CHARGES, FISCAL 2013 909,240
For additional information about how the estimates were determined and what may cause them to change in the future, please click on the
following link: Local Aid Estimate Program Summary,
Released July 9, 2012Source page 22
TOWN OF CANTON FY 10 FY 11 FY 12 ORIGINAL FY 2014 FY 2014 COMMENT/REASON FOR
ACTUAL ACTUAL ACTUAL BUDGET ACTUAL YTD BASE DEPT. INCREASE / DECREASE
BUDGET REPORT FOR FY 2014 EXPENSE EXPENSE EXPENSE FY 13 EXPENSES THRU BUDGET REQUEST
DEPARTMENTAL WORKSHEETS 10/31/12
710 PRINCIPAL PAYMENTS
17102 - 59101 PRINCIPAL PD-05/11 DEBT 0 0 321,500 307,500 307,500 ,Z)000
17102 - 59102 PRINC PD 05/11 DEBT EXCLUSION 0 0 521,500 513,500 513,500 ;.000
17102- 59121 PRINC PD-12/01 DEBT 95,000 95,000 0 0 0
17102- 59122 PRINC PD-12/01 DEBT ExcLusior 490,000 490,000 0 0 0 0
17102 - 59123 PRINC P0-03/04 DEBT 495,000 529,200 528,675 515,950 515,950 5--c - CO
17102- 59124 PRINC PD-03/04 DEBT EXCLUSIOP 1,305,000 1,679,680 1,674,545 1,669.320 1,669,320 /GGG Co 0
17102- 59127 PRINC P0-01/06 DEBT 531,000 531,000 528,000 524,000 524,000 o
17102 - 59128 PRINC P0-01/08 DEBT 181,000 179,000 174,000 169,000 169,000 ao o
17102 - 59130 PRINCIPAL PAYDOWNS 110,800 154,912 68,800 333,000 333,000 i92-000
17102 -59137 PRINC PD - 05/10 DEBT 0 105,261 102,000 97,000 97,000 cji-7 000
17102 - 59138 PRINC PD - 05/09 DEBT 271,000 262,000 255,000 253,000 253,000 2S- 1 00°
17102- 59140 PRINC PAID - 12/99 DEBT 40,650 0 0 0 0
17102 - 59142 PRINC P0-03/08 DEBT 109,000 107,000 107,000 50,000 50,000
17102 - 59143 PRINC P0-03/08 DEBT EXCLUSIOr 52,000 51,000 51,000 50,000 50,000 Cap
17102 - 59149 PRINC P0-12/99 DEBT EXCLUSIOr 378,100 0 0 0 0
SUBTOTAL EXPENSES $ 4,058,550 $4,184,053 $4,332,020 $4,482,270 SO 54,482,270
TOTAL 710 PRINCIPAL PAYMENTS $ 4,058,550 $4,184,053 $4,332,020 $4,482,270 $O $4,482,270
epart Head signature / Date
Date: 12/6/2012 Page: 100Source page 23
I ONG TFRM DFRT SERVICF AMOUNTS FY 13 THRU FY 21
Date of Inside or Debt Service Type of
Issue Type Outside Description Org Object Payment 2014
5/1/2011 Inside GOB Building Construction - Public Works 17102 59101 Principal 15,000.00
5/1/2011 Inside GOB Building Remodeling - Police 17102 59101 Principal 26,000.00
5/1/2011 Inside GOB Building Remodeling - School 17102 59101 Principal 6,000.00
5/1/2011,_ Inside GOB Building Remodeling - School 17102 59101 Principal 5,000.00
5/1/2011 Inside GOB Building Remodeling - School 17102 59101 Principal 2,000.00
5/1/2011 Inside GOB Energy Conservation - School 17102 59101 Principal 6,000.00
5/1/2011 Inside GOB Departmental Equipment 17102 59101 Principal 41,000.00
5/1/2011 Inside GOB Departmental Equipment 17102 59101 Principal 9,000.00
5/1/2011 Inside GOB Departmental Equipment - Fire 17102 59101 Principal 19,000.00
5/1/2011 Inside GOB Departmental Equipment - Public Works 17102 59101 Principal 9,000.00
5/1/2011 Inside GOB Departmental Equipment - Public Works 17102 59101 Principal 17,000.00
5/1/2011 Inside GOB Departmental Equipment - Public Works 17102 59101 Principal 18,000.00
5/1/2011 Inside GOB Asbestos Removal 17102 59101 Principal 10,000.00
5/1/2011' Inside GOB Building Remodeling REFUNDING 17102 59101 Principal 40,000.00
5/1/2011 Inside GOB Building Remodeling - School REFUNDING 17102 59101 Principal 19,000.00
5/1/2011 Inside GOB Building Remodeling - School REFUNDING 17102 59101 Principal 8,000.00
5/1/2011 Inside GOB Building Remodeling - School 17102 59101 Principal 3,000.00
5/1/2011 Inside GOB Building Remodeling - School REFUNDING 17102 59101 Principal 3,000.00
59101 Total 256,000.00
5/1/2011 Outside GOB School Project REFUNDING (Exempt) 17102 59102 Principal 502,000.00
59102 Total 502,000.00
3/15/2004 Inside GOB Surface Drain 17102 59123 Principal 10,000.00
3/15/2004 Inside GOB Land Acquisition 17102 59123 Principal 15,000.00
3/15/2004 Inside GOB Building Remodeling ADA 17102 59123 Principal 45,000.00
3/15/2004, Inside GOB Building Remodeling - Police 17102 59123 Principal 290,000.00
3/15/2004 Inside GOB Building Remodeling - School 17102 59123 Principal 10,000.00
3/15/2004 Inside GOB Building Remodeling - School 17102 59123 Principal 15,000.00
3/15/2004i Inside GOB Building Remodeling - School 17102 59123 Principal 10,000.00
3/15/2004 Inside GOB Building Remodeling - Town Hall 17102 59123 Principal 10,000.00
3/15/2004 Inside GOB Energy Conservation - School 17102 59123 Principal 30,000.00
3/15/2004 Inside GOB Departmental Equipment - Fire 17102 59123 Principal 35,000.00
3/15/2004 Inside GOB Building Construction REFUNDING 17102 59123 Pri. ncipal 11,895.00
3/15/2004 Inside GOB Building Remodeling REFUNDING 17102 59123 Principal 8,650.00
3/15/2004 Inside GOB Building Remodeling - School REFUNDING 17102 59123 Principal 7,570.00
3/15/2004 Inside GOB Building Remodeling - School REFUNDING 17102 59123 Principal 7,570.00
59123 Total 505,685.00
AUTHDEBT.xlsx 1 11/28/2012Source page 24
I ONG TFRM DFBT SFRVICF AMOUNTS FY 13 THRU FY 21
Date of Inside or Debt Service Type of
Issue Type Outside Description Org Object Payment 2014
3/15/2004 E Inside GOB Building Construction - School (Exempt) 17102 59124 Principal 1,000,000.00
3/15/2004 E Inside GOB Building Addition - Library (Exempt) 17102 59124 Principal 300,000.00
3/15/2004 E Inside GOB Land Acquisition - Conservation REFUNDING (Exempt) 17102 59124 Principal 145,975.00
3/15/2004 E Inside GOB Land Acquisition REFUNDING (Exempt) 17102 59124 Principal 40,010.00
3/15/2004 E Inside GOB Building Remodeling - School REFUNDING (Exempt) 17102 59124 Principal 65,960.00
3/15/2004 E Inside GOB Building Remodeling - School REFUNDING (Exempt) 17102 59124 Principal 114,615.00
59124 Total 1,666,560.00
1/15/2006 Inside GOB Surface Drain 17102 59127 Principal 5,000.00
1/15/2006 Inside GOB Building Construction - Fire 17102 59127 Principal 96,000.00
1/15/2006 Inside GOB Building Remodeling - Fire 17102 59127 Principal 40,000.00
1/15/2006 Inside GOB Building Remodeling 17102 59127 Principal 91,000.00
1/15/2006 Inside GOB Building Remodeling - School 17102 59127 Principal 17,000.00
1/15/2006 Inside GOB Building Remodeling - School 17102 59127 Principal 8,000.00
1/15/2006 Inside GOB Building Remodeling - School 17102 59127 Principal 16,000.00
1/15/2006 Inside GOB Building Remodeling - School 17102 59127 Principal 20,000.00
1/15/2006 Inside GOB Building Remodeling - School 17102 59127 Principal 30,000.00
1/15/2006 Inside GOB Building Remodeling - School 17102 59127 Principal 48,000.00
1/15/2006 Inside GOB Departmental Equipment - Fire 17102 59127 Principal 15,000.00
1/15/2006 Inside GOB Departmental Equipment - Fire 17102 59127 Principal 60,000.00
1/15/2006 Inside GOB Departmental Equipment - Fire 17102 59127 Principal 29,000.00
1/15/2006 Inside GOB Departmental Equipment - Highway 17102 59127 Principal 16,000.00
1/15/2006 Inside GOB Traffic Signal Installation 17102 59127 Principal 33,000.00
59127 Total 524,000.00
1/15/2008 Inside GOB Surface Drain 17102 59128 Principal 8,000.00
1/15/2008 Inside GOB Building Remodeling - School 17102 59128 Principal 7,000.00
1/15/2008 Inside GOB Building Remodeling - School 17102 59128 Principal 6,000.00
1/15/2008 Inside GOB Building Remodeling - School 17102 59128 Principal 12,000.00
1/15/2008 Inside GOB Building Remodeling - School 17102 59128 Principal 7,000.00
1/15/2008 Inside GOB Departmental Equipment 17102 59128 Principal 10,000.00
1/15/2008 Inside GOB Departmental Equipment - Public Works 17102 59128 Principal 14,000.00
1/15/2008 Inside GOB Departmental Equipment - Fire 17102 59128 Principal 44,000.00
1/15/2008 Inside GOB Departmental Equipment 17102 59128 Principal 9,000.00
1/15/2008 Inside GOB Departmental Equipment - Police 17102 59128 Principal 8,000.00
1/15/2008 Inside GOB Dam Construction 17102 59128 Principal 6,000.00
1/15/2008 Inside GOB Dam Construction 17102 59128 Principal 33,000.00
1/15/2008 Inside GOB Outdoor Recreational Facility 17102 59128 Principal 5,000.00
AUTHDEBT.xlsx 2 11/28/2012Source page 25
ONG TFRM DFBT SFRVICF AMOUNTS FY 13 THRU FY 21
Date of Inside or Debt Service Type of
Issue Type Outside Description Org Object Payment 2014
59128 Total 169,000.00
3/27/2012 Inside GOB Surface Drain 17102 59131 Principal 26,000.00
3/27/2012 Inside GOB Building Remodeling - School 17102 59131 Principal 11,000.00
3/27/2012 Inside GOB Building Remodeling - School 17102 59131 Principal 8,000.00
3/27/2012 Inside GOB Budding Remodeling - School 17102 59131 Principal 7,000.00
3/27/2012 Inside GOB Building Remodeling 17102 59131 Principal 3,000.00
3/27/2012 Inside GOB Energy Conservation 17102 59131 Principal 58,000.00
3/27/2012 Inside GOB Departmental Equipment - School 17102 59131 Principal 48,000.00
3/27/2012 Inside GOB Departmental Equipment-School 17102 59131 Principal 19,000.00
59131 Total 180,000.00
5/15/2010 Inside GOB Departmental Equipment - Ambulance 17102 59137 Principal 44,000.00
5/15/2010 Inside GOB Building Remodeling - School 17102 59137 Principal 16,000.00
5/15/2010 Inside GOB Building Remodeling - School 17102 59137 Principal 5,000.00
5/15/2010 Inside GOB Building Remodeling - School 17102 59137 Principal 6,000.00
5/15/2010 Inside GOB Building Remodeling 17102 59137 Principal 5,000.00
5/15/2010 Inside GOB Building Remodeling - School 17102 59137 Principal 11,000.00
5/15/2010 Inside GOB Departmental Equipment-School 17102 59137 Principal 10,000.00
59137 Total 97,000.00
5/15/2009 Inside GOB Departmental Equipment - Ambulance 17102 59138 Principal 40,000.00
5/15/2009 Inside GOB Surface Drain 17102 59138 Principal 4,000.00
5/15/2009 Inside GOB Building Remodeling 17102 59138 Principal 45,000.00
5/15/2009 Inside GOB Building Remodeling - Police 17102 59138 Principal 9,000.00
5/15/2009 Inside GOB Building Remodeling - School 17102 59138 Principal 8,000.00
5/15/2009 Inside GOB Building Remodeling - School 17102 59138 Principal 60,000.00
5/15/2009 Inside GOB Building Remodeling - School 17102 59138 Principal 7,000.00
5/15/2009 Inside GOB Building Remodeling - School 17102 59138 Principal 2,000.00
5/15/2009 Inside GOB Building Remodeling - School 17102 59138 Principal 6,000.00
5/15/2009 Inside GOB Departmental Equipment - Public Works 17102 59138 Principal 15,000.00
5/15/2009 Inside GOB Departmental Equipment - Public Works 17102 59138 Principal 12,000.00
5/15/2009 Inside GOB Computer Hardware 17102 59138 Principal 43,000.00
59138 Total 251,000.00
3/15/2008 Inside GOB Building Remodeling REFUNDING 17102 59142 Principal 50,000.00
59142 Total 50,000.00
3/15/2008 Inside GOB Land Acquisition REFUNDING (Exempt) 17102 59143 Principal 50,000.00
59143 Total 50,000.00
Grand Total 4,251,245.00
AUTHDEBT.xlsx 3 11/28/2012Source page 26
DEBT SERVICE PROJECTIONS - DEBT IN PIPELINE
AUTHORIZED AUTHORIZED TERM BOND BAN BOND FY
DATE ART # PURPOSE UNISSUED (YRS) DATE RATE RATE INT PRIN 2014
4/29/1998 23 SEPTIC TITLE V 200,000 N/A N/A N/A N/A 0 0 0
5/3/1999 50-7 DPW GARAGE 150,000 10 Mar-13 1.50% 3.50% 15 20
10/24/2005 6-1 SENIOR CENTER 450,000 10 Mar-13— 1.50% 3.50% 16 45 61
4/24/2006 12-4 DEDHAM STREET DRAINAGE (balance) 50,000 N/A N/A N/A N/A 0 0 0
4/30/2007 15-4 FIBER CABLE NETWORK (balance) 25,000 N/A N/A N/A N/A 0 0 0
4/30/2007 15-5 SCHOOL PLUMBING 26,000 5 N/A 1.50% N/A 0 13 13
4/30/2007 15-6 • ADA RENOVATIONS (balance) 50,000 N/A 1.50% N/A 10 11
4/30/2008 13-4 FIRE AIR COMPRESSOR 31,600 5 N/A 1.50% N/A 0 16 16
4/30/2008 13-4 SHEPARDS POND DAM 235,000 10 Mar-13 1.50% 3.50% 8 24 32
4/30/2008 13-4 PONKAPOAG FIRE STATION ROOF REPAIRS 10,000 5 N/A 1.50% N/A (0) 0 (0)
4/30/2008 13-4 RECREATION TRUCK 20,000 5 N/A 1.50% N/A 0 10 10
4/30/2008 13-5 SCHOOL HVAC REPLACEMENTS (balance) 22,000 N/A N/A N/A N/A 0 0 0
4/30/2008 13-5 RODMAN BUILDING ASBESTOS REMOVAL (balance) 20,000 N/A N/A N/A N/A 0 0 0
4/30/2008 13-5 GMS ROOF REPLACEMENT (balance) 30,000 N/A N/A N/A N/A 0 0 0
4/27/2009 13-5 SCHOOL HVAC REPLACEMENTS (balance) 12,000 N/A N/A N/A N/A 0 0 0
4/26/2010 13-5 RODMAN BOILER REPLACEMENT 130,000 10 Mar-13 1.50% 3.50% 5 13 18
4/27/2011 13-5 BOLIVAR & PINE STREET CULVERTS (balance) 81,000 N/A N/A N/A N/A 0 0 0
4/27/2011 25 HIGH SCHOOL ROOF REPAIR (MSBA 43% GRANT) 294,000 10 Mar-13 1.50% 3.50% 6 17 23
4/27/2011 26 RODMAN BUILDING ROOF REPAIR (MSBA 43% GRANT) 347,000 10 Mar-13 1.50% 3.50% 7 20 27
4/30/2012 13-4 DPW DUMP TRUCK 175,000 10 Mar-14 1.50% 3.50% 3 0 3
4/30/2012 13-4 DPW PICK-UP TRUCK 68,000 10 Mar-14 1.50% 3.50% 1 0 1
4/30/2012 13-8 SCHOOL HVAC REPLACEMENTS 112,000 10 Mar-14 1.50% 3.50% 2 0 2
4/30/2012 27 HANSEN SCHOOL WINDOWS (MSBA 40% GRANT) 342,000 10 N/A N/A N/A 0 0 0
4/30/2012 28 GAVIN MIDDLE SCHOOL WINDOWS (MSBA 40% GRANT) 411,950 10 N/A N/A N/A 0 0 0
TOTAL INSIDE LEVY 3,292,550 53 182 235
AUTHDEBT.xlsx PIPELINE 1/15/2013Source page 27
FY 2014 FY 2014 COMMENT/REASON FOR
TOWN OF CANTON FY 10 FY 11 FY 12 ORIGINAL
BASE DEPT.
ACTUAL ACTUAL ACTUAL BUDGET ACTUAL YTD INCREASE / DECREASE
BUDGET REPORT FOR FY 2014 EXPENSE EXPENSE EXPENSE FY 13 EXPENSES THRU BUDGET REQUEST
10/31/12
DEPARTMENTAL WORKSHEETS
751 LONG-TERM INTEREST PAYMENTS
17512 - 59150 INTEREST PD UT 05/2011 0 0 69,890 63,460 0 63,460 c 1 9) 1 0
17512 - 59151 INT UT PD 5/11 DEBT EXCLUSION 0 0 142,850 132,420 0 132,420 cn
17512 - 59171 INT PD-12/01 DEBT 38,085 34,285 0 0 0 0
17512 - 59172 INT PD-12/01 DEBT EXCLUSION 267,283 247,683 0 0 0 0
17512- 59173 INT PD-03/04 DEBT 246,195 242,371 226,406 209,836 100,666 209,836 7
-
17512 - 59174 INT PD-03/04 DEBT EXCLUSION 783,538 835,571 784,315 731,140 332,381 731,140 i,1 6t-
17512 - 59175 INT PD-01/06 DEBT 259,124 239,212 219,299 199,499 99,750 199,499 \
17512- 59176 INT PD-01/08 DEBT 61,507 55,172 48,907 42,816 21,408 42,816 'tYlf 2
17512 - 59178 INT PD - 05/09 DEBT 109,625 101,495 93,635 88,535 0 88,535 2-3 (4-1 c
17512- 59179 INT PD - 05/10 DEBT 0 30,374 28,269 26,229 0 26,229 . 414
17512 - 59181 INT PD - 3/12 DEBT 0 0 0 0 38,906 0 79 v
17512 - 59190 INT PAID - 12/99 DEBT 12,639 0 0 0 0 0
17512 - 59192 INT PD-03/08 DEBT 20,570 16,755 13,010 9,265 0 9,265
17512- 59193 INT PD-03/08 DEBT EXCLUSION 12,813 10,993 9,208 7,422 0 7,422
17512 - 59199 INT PD-12/99 DEBT EXCLUSIONS 106,464 0 0 0 0 0
SUBTOTAL EXPENSES $ 1,917.841 $1,813,909 $1,635,787 $1,510,622 $593,112 $1,510,622
TOTAL 751 LONG-TERM INTEREST PAYME $ 1,917,841 $1,813,909 $1,635,787 $1,510,622 $593,112 $1,510,622
1,-F6 L
---
) Departme ad signature / Date
Date: 12/6/2012 Page: 101Source page 28
LONG TERM DEBT SERVICE AMOUNTS FY 13 THRU FY 21
Date of Inside or Debt Service Type of
Issue Type Outside Description Org Object Payment 2014
5/1/2011 Inside GOB Building Construction - Public Works 17512 59150 Interest 7,072.50
5/1/2011 Inside GOB Building Remodeling - Police 17512 59150 Interest 13,253.75
5/1/2011 Inside GOB Building Remodeling - School 17512 59150 Interest 3,045.00
5/1/2011 Inside GOB Building Remodeling - School 17512 59150 Interest 2,415.00
5/1/2011 Inside GOB Building Remodeling - School 17512 59150 Interest 1,197.50
5/1/2011 Inside GOB Energy Conservation - School 17512 59150 Interest 3,296.25
5/1/2011 Inside GOB Departmental Equipment 17512 59150 Interest 820.00
5/1/2011 Inside GOB Departmental Equipment 17512 59150 Interest 540.00
5/1/2011 Inside GOB Departmental Equipment - Fire 17512 59150 Interest 1,140.00
5/1/2011 Inside GOB Departmental Equipment - Public Works 17512 59150 Interest 540.00
5/1/2011 Inside GOB Departmental Equipment - Public Works 17512 59150 Interest 4,300.00
5/1/2011 Inside GOB Departmental Equipment - Public Works 17512 59150 Interest 4,180.00
5/1/2011 Inside GOB Asbestos Removal 17512 59150 Interest 2,000.00
5/1/2011 Inside GOB Building Remodeling REFUNDING 17512 59150 Interest 8,010.00
5/1/2011 Inside GOB Building Remodeling - School REFUNDING 17512 59150 Interest 3,120.00
5/1/2011 Inside GOB Building Remodeling - School REFUNDING 17512 59150 Interest 1,180.00
5/1/2011 Inside GOB Building Remodeling - School 17512 59150 Interest 600.00
5/1/2011 Inside GOB Building Remodeling - School REFUNDING 17512 59150 Interest 600.00
59150 Total 57,310.00
5/1/2011 Outside GOB School Project REFUNDING (Exempt) 17512 59151 Interest 122,150.00
59151 Total 122,150.00
3/15/2004 Inside GOB Surface Drain 17512 59173 Interest 4,922.50
3/15/2004 Inside GOB Land Acquisition 17512 59173 Interest 7,383.75
3/15/2004 Inside GOB Building Remodeling ADA 17512 59173 Interest 17,502.50
3/15/2004 Inside GOB Building Remodeling - Police 17512 59173 Interest 128,502.50
3/15/2004 Inside GOB Building Remodeling - School 17512 59173 Interest 3,497.50
3/15/2004 Inside GOB Building Remodeling - School 17512 59173 Interest 5,110.00
3/15/2004 Inside GOB Building Remodeling - School 17512 59173 Interest 3,972.50
3/15/2004 Inside GOB Building Remodeling - Town Hall 17512 59173 Interest 3,497.50
3/15/2004 Inside GOB Energy Conservation - School 17512 59173 Interest 8,918.75
3/15/2004 Inside GOB Departmental Equipment - Fire 17512 59173 Interest 1,225.00
3/15/2004 Inside GOB Building Construction REFUNDING 17512 59173 Interest 2,729.80
3/15/2004 Inside GOB Building Remodeling REFUNDING 17512 59173 Interest 1,594.18
3/15/2004 Inside GOB Building Remodeling - School REFUNDING 17512 59173 Interest 1,462.87
3/15/2004 Inside GOB Building Remodeling - School REFUNDING 17512 59173 Interest 1,462.87
59173 Total 191,782.21
AUTHDEBT.xlsx 1 11/28/2012Source page 29
LONG TERM DEBT SERVICE AMOUNTS FY 13 THRU FY 21
Date of Inside or Debt Service Type of
Issue Type Outside Description Org Object Payment 2014
-
3/15/2004 Inside GOB Building Construction - School (Exempt) 17512 59174 Interest 492,250.00
3/15/2004, Inside GOB Building Addition - Library (Exempt) 17512 59174 Interest 127,012.50
3/15/2004 Inside GOB Land Acquisition - Conservation REFUNDING (Exempt) 17512 59174 Interest 17,660.87
3/15/2004 Inside GOB Land Acquisition REFUNDING (Exempt) 17512 59174 Interest 7,617.66
3/15/2004, Inside GOB Building Remodeling - School REFUNDING (Exempt) 17512 59174 Interest 10,308.30
3/15/2004 Inside GOB Building Remodeling - School REFUNDING (Exempt) 17512 59174 Interest 17,913.13
59174 Total 672,762.46
1/15/2006 Inside GOB Surface Drain 17512 59175 Interest 2,518.75
1/15/2006 Inside GOB Building Construction - Fire 17512 59175 Interest 42,608.50
1/15/2006 Inside GOB Building Remodeling - Fire 17512 59175 Interest 19,653.25
1/15/2006 Inside GOB Building Remodeling 17512 59175 Interest 44,355.50
1/15/2006 Inside GOB Building Remodeling - School 17512 59175 Interest 6,734.00
1/15/2006 Inside GOB Building Remodeling - School 17512 59175 Interest 3,342.00
1/15/2006 Inside GOB Building Remodeling - School 17512 59175 Interest 7,286.00
1/15/2006 Inside GOB Building Remodeling - School 17512 59175 Interest 9,368.50
1/15/2006 Inside GOB Building Remodeling - School 17512 59175 Interest 2,700.00
1/15/2006- Inside GOB Building Remodeling - School 17512 59175 Interest 23,352.50
1/15/2006 Inside GOB Departmental Equipment - Fire 17512 59175 Interest 750.00
1/15/2006 Inside GOB Departmental Equipment - Fire 17512 59175 Interest 7,800.00
1/15/2006 Inside GOB Departmental Equipment - Fire 17512 59175 Interest 3,730.00
1/15/2006 Inside GOB Departmental Equipment - Highway 17512 59175 Interest 1,440.00
1/15/2006 Inside GOB Traffic Signal Installation 17512 59175 Interest 4,210.00
59175 Total 179,849.00
1/15/2008 Inside GOB Surface Drain 17512 59176 Interest 3,880.00
1/15/2008 Inside GOB Building Remodeling - School 17512 59176 Interest 3,085.50
1/15/2008 Inside GOB Building Remodeling - School 17512 59176 Interest 2,600.50
1/15/2008 Inside GOB Building Remodeling - School 17512 59176 Interest 5,510.50
1/15/2008 Inside GOB Building Remodeling - School 17512 59176 Interest 3,050.00
1/15/2008 Inside GOB Departmental Equipment 17512 59176 Interest 1,400.00
1/15/2008 Inside GOB Departmental Equipment - Public Works 17512 59176 Interest 1,960.00
1/15/2008 Inside GOB Departmental Equipment - Fire 17512 59176 Interest 6,160.00
1/15/2008 Inside GOB Departmental Equipment 17512 59176 Interest 1,260.00
1/15/2008 Inside GOB Departmental Equipment - Police 17512 59176 Interest 1,120.00
1/15/2008 Inside GOB Dam Construction 17512 59176 Interest 630.00
1/15/2008 Inside GOB Dam Construction 17512 59176 Interest 4,620.00
1/15/2008 Inside GOB Outdoor Recreational Facility 17512 59176 Interest 1,625.00
AUTHDEBT.xlsx 2 11/28/2012Source page 30
LONG TERM DEBT SERVICE AMOUNTS FY 13 THRU FY 21
Date of Inside or Debt Service Type of
Issue Type Outside Description Org Object Payment 2014
59176 Total 36,901.50
5/15/2009 A Inside 'GOB Departmental Equipment-Ambulance 17512 59178 Interest 900.00
5/15/2009 I Inside GOB Surface Drain 17512 59178 Interest 1,855.00
5/15/2009 Inside GOB Building Remodeling 17512 59178 Interest 21,615.00
5/15/2009 Inside GOB Building Remodeling - Police 17512 59178 Interest 3,885.00
5/15/2009 Inside GOB Building Remodeling - School 17512 59178 Interest 4,105.00
5/15/2009 Inside GOB Building Remodeling - School 17512 59178 Interest 32,857.50
5/15/2009 Inside GOB Building Remodeling - School 17512 59178 Interest 3,542.50
5/15/2009 Inside GOB Building Remodeling - School 17512 59178 Interest 1,040.00
5/15/2009 Inside GOB Building Remodeling-School 17512 59178 Interest 3,120.00
5/15/2009 Inside GOB Departmental Equipment - Public Works 17512 59178 Interest 2,422.50
5/15/2009 Inside GOB Departmental Equipment - Public Works 17512 59178 Interest 1,980.00
5/15/2009 Inside GOB Computer Hardware 17512 59178 Interest 6,152.50
59178 Total 83,475.00
5/15/2010 Inside GOB Departmental Equipment - Ambulance 17512 59179 Interest 2,080.00
5/15/2010 Inside GOB Building Remodeling - School 17512 59179 Interest 7,937.00
5/15/2010 Inside GOB Building Remodeling - School 17512 59179 Interest 2,026.50
5/15/2010 Inside GOB Building Remodeling - School 17512 59179 Interest 2,502.00
5/15/2010 Inside GOB Building Remodeling 17512 59179 Interest 2,242.00
5/15/2010 Inside GOB Building Remodeling - School 17512 59179 Interest 5,915.00
5/15/2010 Inside GOB Departmental Equipment - School 17512 59179 Interest 1,586.25
59179 Total 24,288.75
3/27/2012 Inside GOB Surface Drain 17512 59181 Interest 13,860.00
3/27/2012 Inside GOB Building Remodeling - School 17512 59181 Interest 2,750.00
3/27/2012 Inside GOB Building Remodeling - School 17512 59181 Interest 1,920.00
3/27/2012 Inside GOB Building Remodeling - School 17512 59181 Interest 2,480.00
3/27/2012 Inside GOB Building Remodeling 17512 59181 Interest 880.00
3/27/2012 Inside GOB Energy Conservation 17512 59181 Interest 22,500.00
3/27/2012 Inside GOB Departmental Equipment - School 17512 59181 Interest 24,962.50
3/27/2012 Inside GOB Departmental Equipment - School 17512 59181 Interest 10,160.00
59181 Total 79,512.50
3/15/2008 Inside GOB Building Remodeling REFUNDING 17512 59192 Interest 7,515.00
59192 Total 7,515.00
3/15/2008 Inside GOB Land Acquisition REFUNDING (Exempt) 17512 59193 Interest 5,672.50
59193 Total 5,672.50
Grand Total 1,461,218.92
AUTHDEBT.xlsx 3 11/28/2012Source page 31
FY 11 FY 12 ORIGINAL FY2014 FY 2014 COMMENT/REASON FOR
TOWN OF CANTON FY 10
ACTUAL YTD BASE DEPT. INCREASE / DECREASE
ACTUAL ACTUAL ACTUAL BUDGET
BUDGET REPORT FOR FY 2014 EXPENSE EXPENSE EXPENSE FY 13 EXPENSES THRU BUDGET REQUEST
10/31/12
DEPARTMENTAL WORKSHEETS
752 SHORT-TERM INTEREST PAYMENTS
17522 - 59250 INTEREST TEMPORARY LOANS 21,827 22,807 18,278 127,000 127,000
17522 - 59251 INTEREST ON SANS 4,484 1,665 0 0 0 0
17522- 59256 INTEREST ON TAX REFUNDS 11,791 594 1,834 0 0 0
SUBTOTAL EXPENSES $ 38,102 $25,066 $20,111 $127,000 SO $127,000
TOTAL 752 SHORT-TERM INTEREST PAYM1 $ 38,102 $25,066 $20,111 $127,000 $0 $127,000
Depart e t Head signature / Date
Date: 12/6/2012 Page: 102Source page 32
DEBT SERVICE PROJECTIONS - DEBT IN PIPELINE
AUTHORIZED AUTHORIZED TERM BOND BAN BOND FY
DATE ART # PURPOSE UNISSUED (YRS) DATE RATE RATE INT PRIN 2014
4/29/1998 23 SEPTIC TITLE V 200,000 N/A N/A N/A N/A 0 0 0
5/3/1999 50-7 DPW GARAGE 150,000 10 Mar-13 1.50% 3.50% 5 15 20
10/24/2005 6-1 SENIOR CENTER 450,000 10 Mar-13 1.50% 3.50% 16 45 61
4/24/2006 12-4 DEDHAM STREET DRAINAGE (balance) 50,000 N/A N/A N/A N/A 0 0
4/30/2007 15-4 FIBER CABLE NETWORK (balance) 25,000 N/A N/A N/A N/A 0 0
4/30/2007 15-5 SCHOOL PLUMBING 26,000 5 N/A 1.50% N/A 13 13
4/30/2007 15-6 ADA RENOVATIONS (balance) 50,000 5 N/A 1.50% N/A 1 10 11
4/30/2008 13-4 FIRE AIR COMPRESSOR 31,600 5 N/A 1.50% N/A 16 16
4/30/2008 13-4 SHEPARDS POND DAM 235,000 10 Mar-13 1.50% 3.50% 8 24 32
4/30/2008 13-4 PONI<APOAG FIRE STATION ROOF REPAIRS 10,000 5 N/A 1.50% N/A (0) 0 (0)
4/30/2008 13-4 RECREATION TRUCK 20,000 5 N/A 1.50% N/A 0 10 10
4/30/2008 13-5 SCHOOL HVAC REPLACEMENTS (balance) 22,000 N/A N/A N/A N/A 0 0 0
4/30/2008 13-5 RODMAN BUILDING ASBESTOS REMOVAL (balance) 20,000 N/A N/A N/A N/A 0 0 0
4/30/2008 13-5 GMS ROOF REPLACEMENT (balance) 30,000 N/A N/A N/A N/A 0 0 0
4/27/2009 13-5 SCHOOL HVAC REPLACEMENTS (balance) 12,000 N/A N/A N/A N/A 0 0
4/26/2010 13-5 RODMAN BOILER REPLACEMENT 130,000 10 Mar-13 1.50% 3.50% 5 13 18
4/27/2011 13-5 BOLIVAR & PINE STREET CULVERTS (balance) 81,000 N/A N/A N/A N/A 0 0 0
4/27/2011 25 HIGH SCHOOL ROOF REPAIR (MSBA 43% GRANT) 294,000 10 Mar-13 1.50% 3.50% 6 17 23
4/27/2011 26 RODMAN BUILDING ROOF REPAIR (MSBA 43% GRANT) 347,000 10 Mar-13 1.50% 3.50% 7 _20 27
4/30/2012 13-4 DPW DUMP TRUCK 175,000 10 Mar-14 1.50% 3.50% 3 0 3
4/30/2012 13-4 DPW PICK-UP TRUCK 68,000 10 Mar-14 1.50% 3.50% 1 0 1
4/30/2012 13-8 SCHOOL HVAC REPLACEMENTS 112,000 10 Mar-14 1.50% 3.50% 2 0 2
4/30/2012 27 HANSEN SCHOOL WINDOWS (MSBA 40% GRANT) 342,000 10 N/A N/A N/A 0 0 0
4/30/2012 28 GAVIN MIDDLE SCHOOL WINDOWS (MSBA 40% GRANT) 411,950 10 N/A N/A N/A 0 0 0
TOTAL INSIDE LEVY 3,292,550 53 182 235
AUTHDEBT.xlsx PIPELINE 1/15/2013