Town of Weston. Massachusetts, United States of America. Fiscal Year 2015 Operating Budget and Financing Plan

Transcription

1 Town of Weston Massachusetts, United States of America Fiscal Year 2015 Operating Budget and Financing Plan Beginning July 1, 2013 and ending June 30, 2014 Board of Selectmen Douglas P. Gillespie, Chair Michael H. Harrity, Clerk Edward H. Coburn

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3 Table of Contents Chapter Budget Category Page Cover GFOA FY2014 Distinguished Budget Award Table of Contents 1 Guide to the FY2015 Budget 1:1-1:4 Town Organizational Chart 1:5 Town Boards and Committees 1:6 2 Town of Weston Overview 2:1-2:6 3 Town Manager's Budget Message 3:1-3:16 4 FY 2015 Balanced Budget, Revenue History & Projection 4:1-4:8 5 FY2015 Operating Budget & Long Term Forecast 5:1 FY15 Recommended Operating Budget 5:2-5:4 FY15 Final Budget Summary Chart and Table 5:5 i ii iii-vi FY15 Budget Highlights, Warrant Articles & Enterprise Funds 5:6-5:9 Long Term Revenue & Expenditure Forecast & Recap Sheet 5:10-5:14 6 Unclassified Budget 6:1 Organizational Chart & Budget Overview 6:2 Description of Services 6:3-6:4 Budget Detail 6:5-6:6 7 General Government 7:1 Selectmen/Town Manager 7:2-7:4 Assistant Town Manager/Human Resources 7:5-7:6 Salary Adjustments 7:7 Legal 7:8 Facilities (Town Hall, Old Library, Josiah Smith Tavern) 7:9-7:11 Special Committees/Programs 7:12-7:14 Town Clerk 7:15-7:17 Information Systems 7:18-7:20 8 Facilities (Town-Wide) 8:1-8:4 iii

4 Table of Contents 9 Finance 9:1 Finance Committee 9:2-9:3 Finance Director 9:4-9:6 Town Accountant 9:7-9:8 Assessors & Board of Assessors 9:9-9:10 Treasurer & Collector 9:11-9:12 10 Land Use, Inspectional Services & Planning 10:1 Departmental Overview 10:2 Inspectional Services 10:3-10:5 Salaries 10:6 Board of Appeals (ZBA) 10:7 Planning Board 10:8-10:9 Conservation Commission 10:10-10:11 Historical Commission & Crescent Street Historical District Commission 10:12-10:14 11 Public Safety 11:1 Police Department 11:2-11:4 Fire Department 11:5-11:7 Animal Control Officer 11:8-11:10 12 Education 12:1 Weston School Department 12:2-12:3 Minuteman Regional Vocational Technical High School 12:4 13 Public Works 13:1 Departmental Overview 13:2 Administration and Engineering 13:3-13:4 Equipment Maintenance Division 13:5-13:6 Highway Division 13:7-13:8 Stormwater Division 13:9-13:10 Solid Waste and Recycling Division 13:11-13:12 Parks and Cemeteries Division 13:13-13:14 Tree Warden/Moth Superintendent 13:15-13:16 iv

5 Table of Contents 14 Health & Human Services 14:1 Departmental Overview 14:2 Board of Health 14:3-14:4 E. Middlesex Mosquito Control Project 14:5-14:6 Council on Aging 14:7-14:9 Veterans' Services 14:10-14:12 15 Library 15:1-15:4 16 Brook School Apartments Enterprise Fund 16:1-16:4 17 Water Enterprise Fund 17:1-17:4 18 Recreation Enterprise Fund 18:1-18:8 19 Capital Improvement Program 19:1-19:2 CIP Table of Contents 19:3 General Fund Projects funded through Exempt Debt 19:4-19:10 General Fund Projects funded through Cash & Departmental Operations 19:11-19:20 Brook School Apartment Projects funded through Cash & 19:21-19:22 Departmental Operations Water Enterprise Projects funded through Exempt Debt 19:23-19:25 Brook School Apartments Projects funded through Exempt Debt 19:26 Community Preservation Act Projects funded through Exempt Debt 19:27 5 Year Capital Improvement Plan - Description 19:28-19:29 5 Year Capital Improvement Plan Summary Table 19:30-19:31 Capital Improvement Program Process 19:32-19:34 App. A Fiscal Policies, Relevant Laws & Glossary of Terms A1-A2 Table of Contents A3 Overview Debt Policy Investment Policy Reserve Fund Policy Retained Earnings Policy for Water Enterprise Fund Relevant Laws A4 A5 A6 A7-A13 A14 A15-A16 v

6 Table of Contents Glossary of Terms A17-A24 App. B Financial Indicator Analysis B1-B2 Table of Contents B3 Executive Summary Introduction Financial Indicators 1-16; Analysis, Outlook, Graph, Table B4-B5 B6-B7 B8-B24 App. C Debt Service - Authorized and Issued Debt Service Payments C1 General Fund - Exempt Debt Service C2-C4 General Fund - Non-Exempt Debt Service Enterprise Fund Debt Service App. D Fund Descriptions & Balances D1-D2 Table of Contents D3 Fund Descriptions Fund Description Chart C5 C6 D4-D5 D6 Basis of Accounting & Budgeting Fund Financial Statements Community Preservation Act Fund Revolving Funds Reserve Funds Fund Balance Forecasts D7-D8 D9-D17 D18-D19 D20 D21 D22-D24 vi

7 Guide to the FY2015 Budget Chapter 1 Town of Weston Budget Presentation Chapter 1 GUIDE TO THE FISCAL YEAR 2015 BUDGET 1 : 1

8 Guide to the FY2015 Budget Chapter 1 OVERVIEW OF THE ANNUAL BUDGET PROCESS The Town of Weston operates on a fiscal year period of July 1 st to June 30 th each year. The process of preparing the annual budget takes place over a period of 8 or 9 months each year. Below is a table of the major events that help shape the budget: October A financial summit is held, which is a meeting between the Board of Selectmen, School Committee, and Finance Committee to review a series of financial indicators providing data about the Town s financial condition and discuss the challenges and strategic goals for the upcoming budget cycle. This meeting is open to the public. 5 year Capital Improvement Plan and Departmental Budget requests are distributed to Department Managers along with the Budget Message from the Town Manager. November and December 5 year Capital Improvement Plans and Departmental budgets are submitted to the Town Manager. Meetings are held between the Town Manager, Finance Director and department managers, to which Finance Committee liaisons are invited, to discuss the details of the budget requests. January The School Superintendent presents her recommended budget to the School Committee; the Town Manager presents her recommended budget and financing plan for all departmental budgets, including the Schools, to the Board of Selectmen. Weekly meetings of the Finance Committee commence to review each department s budget and continue in February and March. These meetings are all open to the public. March - By the end of March, the Finance Committee and School are ready to vote on the budget they will recommend to the Board of Selectmen. 1 : 2

9 Guide to the FY2015 Budget Chapter 1 April The Board of Selectmen votes on the budget they will recommend to Town Meeting for approval. In addition, they vote to approve the warrant or agenda of all items to be considered for approval by Town Meeting, including the annual operating budget, capital spending requests, Community Preservation Act (CPA) spending requests, and any general bylaw, zoning bylaw changes, or other matters to be considered. May The annual budget hearing is held the Monday prior to the beginning of Annual Town Meeting. That hearing provides an opportunity for residents to ask more detailed questions about the budget and spending requirements of the Town. Annual Town Meeting is held each year on the first or second Monday evening in May and generally takes between one and three evenings to complete. WHAT IS TOWN MEETING? The legislative body of the Town of Weston is an Open Town Meeting comprised of all registered voters. Town Meeting has the sole authority to appropriate funds for the operating budget and capital projects except for specific instances where appropriation is not required by law. Approval of most spending requires a simple majority vote in favor, but capital projects, if they involve borrowing, must be approved by a two-thirds majority. Any amendments to appropriations require Town Meeting vote at either a regular or Special Town Meeting. The procedures for Town Meeting are specified in the Town of Weston General Bylaws. HOW ARE TAXES CALCULATED? In Weston, the tax rate is a function not only of the total revenues to be raised by real estate taxes (Levy Limit), but also levy exclusions and the contribution to the Community Preservation Act (CPA) surcharge: Weston s Annual Tax Levy = Levy Limit + Exclusions + CPA What is a Levy Limit? Proposition 2 ½ was enacted in 1980 to limit the reliance on the property tax and give the voters a greater say in approving property tax increases. With inflation and certain costs routinely pushing the cost of government beyond 2 ½ % increases, the legislature provided voters the authority to approve increases greater than 2 ½%, enabling them to consider and determine what kind of community they want and can afford. A general override to Proposition 2 ½ supports the operating budget and requires a majority vote by ballot at the Town Election to pass. Since 1980 Boards of Selectmen have recommended a general override fifteen times and voters have rejected to do so only once, in Town leaders are mindful of the tax burden and do everything possible to avoid or limit general overrides while maintaining essential services. There are two components to the law: 1. A levy ceiling, or the maximum levy limit, is 2.5% of the full and fair cash value of taxable real and personal property, as determined by the Town s assessors. This changes as properties are added or removed from the tax roll and as market values change, but Weston s Annual Tax Levy cannot exceed the Levy Ceiling. 2. The levy limit for a particular year is calculated by increasing the previous year s limit by 2.5% and adding certified new growth and overrides. The new limit cannot exceed the levy ceiling. The Levy Limit = Prior Year Levy Limit + 2.5% + (voter approved override) + New Growth 1 : 3

10 Guide to the FY2015 Budget Chapter 1 New Growth includes the additional property tax from new construction and additions to properties, exempt real property returned to the tax roll, and new personal property. Although new growth is incorporated into the levy limit calculation, Weston has historically not included projected new growth in revenue calculations for the current year, which is a more conservative approach. This then becomes the base for calculating the levy limit for the next year. The Town s actual levy can be any amount up to the limit. If in one year, the levy is below the limit, the levy increase in the following year could not exceed 2.5%. The difference between the levy and the levy limit is called the excess levy capacity. Currently, Weston s excess levy capacity is $3.2 million. What are Exclusions? Taxpayers may vote to fund debt for projects and choose to exclude these payments from the calculation of the levy limit and, therefore, from the base upon which the levy limit is calculated for future years. Unlike overrides, these Debt Exclusions or Capital Outlay Expenditure Exclusions are temporary increases to the tax levy, lasting the life of the debt or the duration of the capital project. Exclusions require a majority vote on the ballot and may increase the levy above the levy ceiling. Weston has approved a number of debt exclusions and no capital outlay expenditures, because money for capital projects is typically borrowed. What is the Community Preservation Act (CPA) Surcharge? In 2002, Weston voters approved the adoption of the State s Community Preservation Act (MGL Chapter 44B), which authorizes the Town to charge 3% (after $100,000 assessment exemption) quarterly on top of the tax payment. Thus: Funds for the Community Preservation Act Surcharge = (New Levy Limit + Debt Exclusions) x 3% This money is matched, in part, by the State for the purpose of enabling cities and towns to fund the acquisition and preservation of open space, the creation and support of affordable housing, and the acquisition and preservation of historic buildings and landscapes. The adoption of the CPA reflects the value Weston citizens place on these issues and has enabled the town to maintain the rural character and mix of housing that has defined Weston. To learn more about the CPA in Weston, visit The Community Preservation Committee is charged with studying the needs, possibilities, and resources of the Town regarding community preservation and with making recommendations to Town Meeting regarding the appropriation of CPA funds Sustainability In an effort to reduce costs and paper, this FY2015 Budget document is being made available solely online through the Town of Weston website, Copies of the FY2013 Annual Town Report and FY2015 Warrant can be obtained at Town Hall and the Public Library. Further Questions? For any further questions, please contact the Town Manager s Office at (781) : 4

11 Guide to the FY2015 Budget Chapter 1 TOWN ORGANIZATIONAL CHART **Elected Boards There are several departments that report to an elected Board in addition to the Town Manager. 1 : 5

12 Guide to the FY2015 Budget Chapter 1 Boards & Committees Local government in Massachusetts has always been based on strong citizen participation. Often as communities grow and introduce new services, one or more residents is elected or appointed to oversee each new service. Many of these officials serve their town on a part-time or volunteer basis. As a result, municipal government has traditionally been decentralized, with separate officials or committees responsible for various aspects of town government. 1 SELECTMEN APPOINTED Traffic/Sidewalk Committee Boards and Committees MODERATOR APPOINTED Finance Committee ELECTED BY THE VOTERS Board of Selectmen School Committee Various boards and committees are appointed by the Selectmen or Moderator, or are elected by the voters of Weston. Historical Commission Elderly Housing Committee Board of Health Moderator Affordable Housing Trust Board of Registrars of Voters Cable Advisory Committee Crescent Street Historic District Commission Cultural Council Environmental Baseline Committee Housing Partnership Tree Advisory Group Trustees of the Merriam Fund This list is an overview. In addition to the Boards and Committees listed here, at any time there may also exist several ad hoc committees formed by various bodies to study specific issues. Conservation Commission Zoning Board of Appeals Permanent Building Committee (appointed with School Committee) Community Preservation Committee - At Large Members (4) Weston Veterans' Memorial Edu. Fund Committee Board of Assessors Commissioners of Trust Funds Recreation Commission Planning Board Board of Library Trustees Measurers of Lumber 1. A Guide to Financial Management for Town Officials, Massachusetts Department of Revenue, Division of Local Services 1 : 6

13 Town Manager s Budget Message Chapter 2 Town of Weston Budget Presentation Chapter 2 TOWN OF WESTON OVERVIEW 2 : 1

14 Town Manager s Budget Message Chapter 2 The Town of Weston Overview Our Town is Unique The Town of Weston is an attractive suburban town of 17 sq. miles, located approximately 12 miles west of metropolitan Boston. Weston celebrated it s 300 th year in 2013, as it was incorporated in The Tercentennial was celebrated with three distinct community events which included wonderful opportunities to reflect and showcase the past three centuries of this historic town. In colonial times, the town was rural farmland and today, it has become a thriving community. The Town of Weston prides itself on the quiet, country-like setting. Weston has carefully retained significant amounts of open space and maintains over 60 miles of hiking and horseback riding trails, playgrounds, ball fields, golf courses and cross-country skiing areas. Weston Public Schools The Weston Schools are consistently ranked among the top public schools in Massachusetts. There are five schools in the Weston Public School System: Weston High School (Grades 9-12); Weston Middle School (Grades 6-8); Field School (Grades 4-5); and Country and Woodland Schools (both K-Grade 3). Since 1969 Weston has participated in the Metco program, a voluntary busing program that brings minority students from Boston to suburban schools. Weston is also part of the Minuteman High School district, a four-year vocational high school located in Lexington. A new Field School was constructed in Fiscal Year 2014 and was completed in time for the FY school year. The former Field School will be demolished in October The new school is sited on the same Case Campus but located on Alphabet Lane near the other two elementary schools. The High School has had some recent updates as well. A new science wing, including state of the art science labs and a media conference center, was added in Affixed to the science wing is an outdoor amphitheatre used for teaching and as a large gathering space. 2 : 2

15 Town Manager s Budget Message Chapter 2 Municipal Buildings The Town of Weston completed a new Department of Public Works Facility in March 2011 and a new Police Station was voted at the last town meeting in May 2014 and is scheduled to be completed at the end of Exterior upgrades were done to the Brook School Apartment buildings, the Town Hall and to the historic Old Library. Stable Tax Base Moody s Investor Service reported in their July 31, 2014 report: Weston's healthy $5.6 billion tax base has exhibited stability in the housing market and a moderate amount of commercial growth over the past five years, contrary to weak national real estate market trends. This wealthy suburb, favorably situated 12 miles west of Boston (rated Aaa stable) is primarily residential (95% in fiscal 2014) and is nearly fully developed. Despite the downturn in regional and national real estate markets, Weston's assessed valuation growth has remained stable with a 0.8% five year compound annual increase. The town experienced only two value declines of 0.7% and 0.5% in 2012 and 2013, respectively, and has rebounded in 2014 with a 2.8% increase. New tax base development has continued throughout the economic downturn, resulting in over $1 million annually in new property tax revenue in four out of the last five years ( ). Per capita and median family incomes greatly exceed the state and national averages, while the average value of single-family homes is approximately $1 million. Also, the 2013 equalized value per capita is a robust $497,724; also well above national and state medians. The town's sizeable tax base with very high wealth levels, and a history of taxpayer support for capital expenditures, provides additional stability. Top Ten Taxpayers 2 : 3 Total Assessed Valuation for 2014 Percent of Total Lev y Name Nature of Business Amount of Tax (1) BP Weston Quarry LLC Office Spaces $ 71,673,200 $ 912, % Liberty Mutual Insurance Co. Insurance/Office Space 40,541, , Individual Residential 23,032, , Longa Vita Corp. Assisted Living 17,228, , Individual Residential 14,321, , Individual Residential 14,197, , Individual Residential 13,585, , Individual Residential 13,512, , Individual Residential 13,218, , Weston Senior Health LLC Nursing Home 12,649, , Total $233,959,700 $2,978, % (1) All of the ten largest taxpayers listed are current with their real & personal property tax payments.

16 Town Manager s Budget Message Chapter 2 Demographics The total population of Weston has remained approximately 11,500 over the past 5 years with slight fluctuations. The population over 60 years of age is increasing slightly as well as the years of age population. The under 17 years of age population and the years of age population are decreasing slightly. The Council on Aging is aware of the increase in their service population. They have staffed more volunteers and have increased the work hours of a part time Volunteer Coordinator. The Weston Public Schools are also attentive to the slight decrease in their population and have made the appropriate staffing changes. * 2000 is U.S. census data with 5-19 and ranges National Citizen Survey In November, the National Citizen Survey was sent out to approximately 1/3 of the households in Weston in order to establish a benchmark of citizen satisfaction with the Town of Weston. The Community Livability Report measures the desirability of Weston as not only where people do live, but where they want to live. This is because great communities are partnerships of the government, private sector, community-based organizations and residents. In order to maintain and improve upon that desirability, the survey establishes a benchmark by capturing residents opinions within the three pillars of a community: Community Characteristics, Governance, and Participation. It also tracks across eight central facets of community: Safety, Mobility, Natural Environment, Built Environment, Economy, Recreation and Wellness, Education and Enrichment, and Community Engagement. 2 : 4

17 Town Manager s Budget Message Chapter 2 The survey results reveal the opinions of 404 residents of the Town of Weston which were compared to those of over 500 similar municipalities, locally and nationally, in order to provide a baseline of information to measure progress and improvements. The Results showed that almost all resident respondents rate the quality of life in Weston as excellent or good. At least 9 in 10 respondents gave excellent or good ratings to the overall image or reputation of Weston, their neighborhood as a place to live, Weston as a place to raise children, and the overall appearance of Weston with a particularly high rating towards the natural environment and safety. About 9 in 10 residents also rated the overall quality of services provided by Weston as excellent or good. The Town of Weston s employees received high marks where 9 in 10 respondents rated the overall customer service provided by Town employees as excellent or good. At least two-thirds gave high ratings to the value of services for taxes paid, welcoming citizen involvement, confidence in Town government acting in the best interest of Weston, being honest, and treating all residents fairly. All of these ratings were higher than those in comparison communities. The three areas where Weston recently received national recognition were: Public Safety, Community Engagement and Natural Environment. Two other areas where Weston excelled were Education and Enrichment and the General category which encompasses: appearance, quality of life, place to raise children, place to live, overall image and neighborhood. 2 : 5

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19 Town Manager s Budget Message Chapter 3 Town of Weston Budget Presentation Chapter 3 TOWN MANAGER S BUDGET MESSAGE 3 : 1

20 Town Manager s Budget Message Chapter 3 April 9, 2014 The Honorable Board of Selectmen and Finance Committee: As required by the Town Manager s Act, Section 2 (f) (ii) and Section 2 (j) (Chapter 80 of the Acts of 2001), I am hereby submitting the Town Manager s Fiscal Year 2015 Proposed Budget and Financing Plan. Overview of the Recommended Budget and Financing Plan We began working on the fiscal year 2015 budget in October 2013, when the Board of Selectmen and Town Manager hosted a Financial Summit meeting with the Finance Committee and School Committee. At that meeting, the importance of limiting the increase in the operating budget, given the expected impact of exempt debt service on the tax bill, was discussed. The Board of Selectmen requested that every effort be made to limit the operating budget increase only to the amount of new growth in the tax levy, or 1.7%. Overall, the recommended fiscal year 2015 operating budget is increasing by a modest 1.2%. At the time of the Financial Summit, exempt debt service was projected to increase in FY15 by 14.5% due to the impact of borrowing for major capital projects previously approved by Town Meeting, in particular, the Field School. The actual amount permanently bonded in February 2014 was less than expected. In addition, $16.7 million in previously issued bonds was refunded at a lower interest rate, and the actual interest rate for the new bonds was less than the projected rate. All of these factors resulted in a 6% reduction in exempt debt service for FY15, rather than the projected large increase. It should be noted, however, that the projected increase in exempt debt service for FY16 is significant. In the last few years, Weston s operating budget has benefited from 1) stability in the rate of increase in health care costs, 2) more modest employee salary increases, and 3) a lower rate of inflation. The Town also benefits from continued growth in the tax base due to new construction, which resulted in an allowable increase of 1.7% in the tax levy, on top of the 2.5% allowed by Proposition 2½. The fiscal year 2015 budget requires an increase in the tax levy of 1.5%, leaving an estimated $4.5 million of unused levy capacity available to the Town. There has been an increased effort to include recurring capital costs in the annual operating budget, to the extent possible, rather than using debt to fund those costs. However, in order to fund several capital projects this year, a Proposition 2½ debt exclusion question is proposed. A debt exclusion 3 : 2

21 Town Manager s Budget Message Chapter 3 question allows taxes to be increased temporarily, for the life of the loan, and is consistent with the manner in which the Town has funded capital projects for a number of years. Selectmen s Budget Principles In developing the Annual Operating Budget, the Board of Selectmen has focused on the following principles in order to preserve the Town s financial condition: 1. Current revenues should be sufficient to support current expenditures. 2. Debt will not be used to fund current operating expenditures. 3. Expenditures for capital items that recur annually should generally be included in the operating budget. 4. The proposed budget should include adequate reserves and contingency funds. 5. The proposed budget should include sufficient funds for building and other infrastructure maintenance to ensure that capital facilities and equipment are properly maintained. 6. The operating and capital budget will strive to maintain the core services currently provided and recognize that periodically changes in service needs may require that some additional resources be provided. Key Financial Issues Facing the Town While the Town s operating and capital budget has many complexities to it, the Selectmen would like to point out certain matters deserving specific attention: I. Revenue Growth: The property tax remains the Town s primary revenue source, making up 86% of total revenues. Because Weston has very little commercial development, residential property owners pay 95% of the total property tax collected by the Town. State Aid, which is 5.8% of total revenues, is also an important revenue source; however, the amount and timing of those funds tends to be unpredictable. Local receipts from motor vehicle excise tax, building permits, and other fees constitute 6.3% of total revenues. II. Expenditures: Following are highlights of key expenditure items impacting the fiscal year 2015 budget. Specifically: a. Pension Liability: The Town is part of the Middlesex Retirement System (MRS), which serves 39 municipalities and a number of special governmental districts. Both employees and the Town contribute to a fund that is used to pay current and future pension benefits. For fiscal year 2015, the Town s pension assessment is increasing by $262,849 or 6.8%. As of January 1, 2012, the Town s pension liability was under funded by approximately $52.7 million. The funding schedule adopted by MRS must provide for payment in full of the unfunded liability by 2035, which will require annual increases in the assessment in the vicinity of 6% until at least In previous years, the Town voted to set aside $400,000 in a pension reserve stabilization fund to assist in smoothing future large increases. b. Other Post Employment Benefits (OPEB) Liability: Massachusetts General Law, Chapter 32B requires the Town to provide health insurance for its retirees. The Town is required to conduct regular actuarial studies to determine the value of this liability. The most recent valuation as of July 1, 2012 determined Weston s long-term liability to be approximately $79 million if calculated on a pay as you go basis. That liability drops to $47 million if it is pre-funded. The actuarial study lays out a funding schedule that requires an additional $1.6 million in fiscal year 2015 beyond what is budgeted for current year health insurance costs for retirees in order to address the Town s long-term liability. An appropriation in that amount will be proposed at annual town meeting. c. Salaries: Because local government is a service business, over 61% of the Town s budget consists of salaries for municipal and school employees. Of the twelve municipal and school employee 3 : 3

22 Town Manager s Budget Message Chapter 3 unions, two union agreements expire on June 30, 2014, six union agreements expire on June 30, 2016, and four of the union agreements that expired on June 30, 2013 are still being negotiated. Negotiated rates of increase in compensation from fiscal year 2011 to fiscal year 2016 are the lowest in at least 35 years. For contracts that are now settled for fiscal year 2015, rates of increase range from 1.5% to 1.75%, with one contract settled at 2%. The Board of Selectmen, Town Manager and School Committee remain committed to working with the various employee groups to continue to slow the rate of increase in future salary growth, while still being able to attract good candidates for vacant positions. III. Reserves: In 2006, the Board of Selectmen, at the recommendation of the Finance Committee, adopted a comprehensive financial reserve policy to address the Town s increasing unfunded liabilities and lack of financial reserves. This policy addresses operational needs, catastrophic and emergency reserves, maintenance of assets and unfunded liabilities (e.g., post employment health insurance benefits, compensated absences). A summary of this reserve policy may be found on the Town s website: by clicking on Town Information, Financial Information, and Financial Management Policies. The policy calls for addressing the Town s unfunded liabilities and building financial reserves over several years. Appropriations in accordance with this policy were first made in fiscal year The fiscal year 2015 budget presented here includes $3,065,405 to fund a number of different reserve accounts. Funding of reserves is offset by $250,000 to be transferred from the Well Litigation Settlement Fund Principal at Town Meeting. In its analysis of the Town s financial situation related to the most recent bond issue, Moody s Investor Services stated the long term Aaa rating incorporates Weston s wealthy tax base favorably located near Boston, a reasonable debt profile and the Town s well managed financial position, including improved reserve levels. In its report, Moody s went on to list under the category of Weston s challenges - Relatively modest, but improved, reserve position. Selectmen s FY2015 Strategic Goals In keeping in line with the Selectmen s budget principles, the Board also developed strategic goals to orient the town management towards larger, organizational initiatives. Obtain construction funding for the new Police Station In 2008, the Town funded a feasibility study that recommended rebuilding the Police Station. The project was deferred until after the High School Science Lab and Field School projects were completed. In 2012, the Selectmen appointed the Police Station Study Committee whose task was to confirm the 2008 feasibility study findings. With several modifications made to the design plans by the Study Committee and the Permanent Building Committee, the estimated cost of the project is $11.9 million. In May, voters approved the appropriation of funds to construct the new Police Station. Obtain funding for and complete the next phases of the Case Campus Master Plan The Case Campus Master Plan is the development of the area known as Case Campus. This is comprised of the Field, Country and Woodland Elementary Schools, Town Library, Community Center, Case House (School Administration), Alphabet Field, and the Town Pool. Continue to explore energy savings opportunities using Town capital funds and grant funds from the Green Communities program; complete the process of selecting a vendor and installing solar photovoltaic panels at the landfill In December 2011, The Town of Weston was designated a Green Community by the Commonwealth of Massachusetts. The designation is an indication of the commitment by the Selectmen and School 3 : 4

23 Town Manager s Budget Message Chapter 3 Committee to reduce the Town s energy use and carbon footprint, both to improve the environment and save tax dollars. One of the obligations of being a Green Community is to reduce the overall energy consumption of municipal departments and schools by 20% within five years. The town is exploring alternative energy sources and one of these ways is by looking into the viability of installing solar Photovoltaic Panels on the town s landfill. See page 3:14 for more information on Energy Saving Projects. Support the Council on Aging in providing appropriately configured space for its programmatic needs At the May 2014 Annual Town Meeting $50,000 was appropriated for the engineering and architectural services for plans and specifications for the design and construction of renovations to the Council on Aging space located at the Community Center. Support the Affordable Housing Trust in the development of affordable housing in three buildings owned by the Town on Warren Avenue. The Affordable Housing Trust was approved at the 2011 Annual Town Meeting. The Affordable Housing Trust is a separate legal entity, operated by Trustees appointed by the Selectmen in order to preserve and increase moderate and low-income housing. At the 2013 Annual Town Meeting three properties on Warren Avenue were transferred to the care of the Selectmen for the purpose of Affordable Housing. $180,000 was allocated from the Community Preservation Fund for the purpose of paying engineering, architectural services for plans and specifications, and other predevelopment expenses for the development of affordable housing on 3 parcels on Warren Avenue. Begin planning for utility and other improvements to the Town Center The Selectmen are planning to form a Town Center Infrastructure Planning Committee in order to coordinate the proposed natural gas upgrades to the Town and possible placement of utility poles underground. With the assistance of the Recycling & Solid Waste Committee, explore possible changes in the operation of the Transfer Station to improve the recycling rate and provide the most cost effective service to the public A goal of the Selectmen, which connects to the Green Community initiatives, is to facilitate recycling, minimize solid waste, and provide waste disposal services in the most cost effective way possible. With the assistance of the Josiah Smith Tavern (JST) and Old Library Working Group, continue to pursue the reuse of the Josiah Smith Tavern and Old Library buildings In 2011, $850,000 was appropriated in Community Preservation Funds (CPF) for the exterior repair of the historic Old Library. In May 2014 an additional $300,000 in CPF were appropriated to enable the full scope of the restoration. The recently appointed JST/Old Library Working Group is currently meeting and advising the Board of Selectmen on the re-use of these two buildings. With the assistance of the Town Meeting Advisory Committee, explore modifications to Town Meeting to improve engagement and participation by residents The Town Meeting Advisory Committee is tasked with making recommendations to the Board of Selectmen regarding the time, place, procedures and method of voting of the Budget Hearing, Town Caucus and Town Meeting. 3 : 5

24 Town Manager s Budget Message Chapter 3 The Financial Summit Weston s Financial Outlook (See Appendix B for full analysis) Each year during the fall, the Board of Selectmen, School Committee, and Finance Committee hold a Financial Summit to review and discuss the Town s financial condition and prepare for the upcoming budget season. The purpose of the Financial Summit is for various Town officials to sit down together and answer questions such as, How is Weston doing financially? and What does Weston need to watch for? The Summit is a management tool that allows the Town to compare actual financial data with previously projected figures, while also viewing this financial information through the lens of wider economic and demographic data. The conclusion of the October 2013 Financial Summit was that the Town of Weston has maintained a relatively good financial condition, solidified by relatively stable assessed values through a turbulent housing market over the past several years. Additionally, the Town has been able to build reserves, namely the Stabilization and OPEB funds, without having to tap into any reserve balances. The indicators considered at the Summit are as follows: Oct Financial Indicators Financial Summit 1 Revenue per Household Favorable 2 Intergovernmental Revenue - State Aid Marginal 3 Revenues Related to Economic Growth Marginal 4 Property Tax Revenues Favorable 5 Uncollected Property Taxes Favorable 6 Expenditures per Household Marginal 7 Salaries and Wages Favorable 8 Employee Benefits Marginal 9 Unfunded Liabilities (Sick/Vacation Accrual) Marginal 10 Pension Obligation Unfavorable 11 Pension Benefits Unfavorable 12 Other Post Employement Benefits (OPEB) Marginal 13 Debt Service Favorable 14 Long-Term Debt Favorable 15 Reserves Favorable 16 Population Marginal 1. Revenue per Household Property tax is the bulk of operating revenues, but the Town also relies on other key revenue sources such as state aid and local receipts (i.e. motor vehicle excise tax, building permits, transfer station stickers, etc.). In order to shelter the Town from short-term fluctuations in any one revenue source, a concerted effort is being made to increase reserves. 2. State Aid The Town does not depend on any significant increase in State Aid. There is a trickle-down effect of cutbacks at the federal level, impacting state and municipal budgets. The Town continues to estimate this revenue source conservatively. 3. Economic Growth Economic growth revenues are responsive to changes in the economic base and inflation. A balance between growth and other (non-growth) revenues mitigates the effects of economic growth or decline. New growth is projected to see a slight decrease again in FY14, but it will not be as drastic as the FY12 reduction, which marked the completion of the Biogen Idec project. During the economic downturn, the Town has not had to draw on its reserves, but instead has continued to add to reserves to protect against future revenue declines. 3 : 6

25 Town Manager s Budget Message Chapter 3 4. Property Tax Revenues Property tax revenues are analyzed separately because they are the Town s primary revenue source for both operating and capital spending. Any decrease in property tax revenues should be monitored to ensure that the collection rate of taxes remains high. Increases due to operating overrides should be noted for their impact on future override requests. There has not been a Proposition 2 ½ override since FY Uncollected Property Taxes An increase in uncollected property taxes may indicate an inability of property owners to pay their taxes due to economic constraints. Weston has always maintained a positive position on this indicator, and despite the economic downturn, has shown a positive trend over the past few fiscal years. 6. Expenditures per Household The Town s increase in expenditures has largely been related to increasing costs for personnel and benefits, however, this trend was slowed by the Town s switch in FY2010 to GIC provided health plans and a reduction in the overall level of salary increases. The largest expenditure increases in FY13 were found in Public Works and Facilities Town-Wide, each of which had significant expenditures in continuing balance accounts that were created to maintain the infrastructure of the Town. 7. Salaries and Wages Efforts to control the rate of salary increase, mainly through collective bargaining, were realized in FY2011, with lower than usual increases negotiated in FY2012 and FY2013. For fiscal year 2014, the majority of contracts are now settled, with increases ranging from %, except for the Teachers' contract, which calls for a 2.4% increase. Settlements for FY15 and FY16 range from 1.5-2%. 8. Employee Benefits Fringe benefits represent a significant share of the Town s operating costs. Starting in FY2010, Town employees and retirees enrolled in the state-run Group Insurance Commission (GIC) health insurance programs. The change to the GIC program resulted in more substantial savings to the Town in FY2010 and a slowing rate of increase in subsequent years. As more municipalities in eastern Massachusetts join the GIC, premium costs may rise due to more people using higher cost Boston area medical providers; however, the GIC is taking steps to offer lower cost plans with more limited benefits. The Town s 6 year contract with the GIC expires June 30, The Town is currently negotiating with the Public Employee Committee in regard to remaining in the GIC. 9. Unfunded Liabilities The Town allows municipal and some school employees to accumulate a portion of unused sick leave to be paid upon retirement or resignation after 12 years of service. Vacation accrual is limited, and by law must also be paid. Through establishment of a reserve fund, a small portion of this liability has been funded. An effort has now begun to limit or eliminate the payment of unused sick leave in order to reduce the potential liability; however, in order to apply it to the majority of employees it is subject to the collective bargaining process. 10. Pension Obligation Weston is a member of the Middlesex Retirement System (MRS), a regional system which pools and manages the pension system assets. The Middlesex Retirement System's actuarial study as of 1/1/12 shows the continued upward trend in the Town's pension liability with very little growth in the Town's pension assets due to a poor economic period from 1/1/10 to 1/1/12 and the actuarial smoothing done in response to the market crash in With increased scrutiny from bond rating agencies regarding unfunded pension and OPEB obligations, it may be necessary for the Town to address the unfunded liability through additional contributions to the pension reserve or voluntarily contributing more than the mandatory annual assessment. 3 : 7

26 Town Manager s Budget Message Chapter Pension Benefits As long term employees retire who have contributed 5% and 7% to the Middlesex Retirement System they are replaced by new employees who pay 9% plus 2% over $30,000. Employee contributions have increased 267% for 9% plus 2% contributors over the past 12 years. There has been a 63% reduction in the contributions of 5% and 7% employees. 12. Other Post Employment Benefits (OPEB) Beginning in FY2012, a significant effort has been made to fund this long-term liability. The FY2012 contribution was comprised of approximately $2 million being transferred from the Town s health insurance trust fund and an appropriation of $1,219,000. In FY2013, the appropriation was increased to $1,606,000, FY2014 s appropriation is $1,631,367 and FY2015 s appropriation is $1,648,512 to meet the Annual Required Contribution (ARC) recommended by the Town s actuarial study. Annually funding the ARC will reduce the overall long term liability from $79 million to $47 million according to our last actuarial valuation. 13. Debt Service Bond rating agencies consider debt service as a percentage of gross operating revenues as a key indicator in how much debt a municipality can incur. The Town has successfully timed new debt service for proposed capital projects with retiring debt, allowing for projects to be considered each year without reaching the warning indicator. The Finance Committee has been monitoring this indicator and has reported the status at each town meeting at which any significant new debt has been proposed. Debt service per household is expected to peak in FY2016, which is due to the last major building project for the foreseeable future being approved. The exclusion of the design fees for the Police Station were approved at the May 2013 Town Meeting and construction was approved at the May 2014 Annual Town Meeting. 14. Long-Term Debt Outstanding long term debt is expected to peak in FY2016 when bonds have been issued for all of the previously approved and currently anticipated capital projects (including Police Station) approved by the Town. Long-term debt peaks before debt service because the Town s borrowing is generally done in February, meaning that debt is acquired in the fiscal year before debt service begins. Even in the upcoming peak year, the long term debt as a percent of assessed value is estimated to be under 2% (warning indicator is 10%) and the long term debt as a percent of per capita income is estimated to be under 10%, using the US Census Bureau s figure (warning indicator is 15%). 15. Reserves Reserves are one measure of the Town s ability to withstand financial emergencies and changes in the economy. Undesignated Fund Balance and Free Cash are two similar measures of the Town s reserves. It has been the Town s practice to appropriate 75% or more of its free cash balance each year for operating budget purposes, leaving little as a true reserve. Instead, the Town has made a concerted effort since FY2006 to create and add to a Stabilization Fund and a variety of other targeted reserves. Reserve targets need to be updated over time to keep up with growing net operating revenues. 16. Population Population is tracked by age range: ages 0-17, ages 18-34, ages 35-59, and ages 60 and older. This information allows the Town to identify population trends and plan services accordingly. For example, as baby boomers age, the population of residents 60 years of age and older has steadily increased, created additional demand for services provided by the Council on Aging. These financial indicators highlight potential problems that the Town faces which could impact cash, budgetary, long-term, and service-level solvency. The definition of these terms and a description of the methodology of the Financial Indicator Analysis can be found in Appendix B of this document. 3 : 8

27 Town Manager s Budget Message Chapter 3 The Fiscal Year 2015 Capital Budget The Board of Selectmen is recommending a capital budget that will provide for maintenance, replacements and improvements to our buildings, infrastructure and equipment. Time has proven that deferred capital improvements ultimately result in higher repair and replacement costs in the future. Warrant articles 14, 15, and represent the capital portion of this year s budget. For fiscal year 2015, a total capital budget of $18,856,199 (excluding Community Preservation Act projects) is requested, of which $1,798,999 is included in departmental operating budgets, $325,000 is funded with cash, and $16,732,200 is proposed to be funded by issuing bonds. A summary of the Town s debt service for all capital projects previously approved by Town Meeting is shown in the section below. The Board of Selectmen is proposing a Proposition 2½ debt exclusion question to exempt from the limitations of Proposition 2½ the debt service payments for $16,407,200 in bonds for one capital project approved at the December 2013 Special Town Meeting and six capital projects to be considered as warrant articles at the May 2014 Annual Town Meeting (the remaining $1,160,000 is for two water projects, to be funded from water revenues). The debt service for these projects, if approved, will be approximately $197,134 in fiscal year 2015; $1,685,211 in fiscal year 2016; then decreasing each year until the bonds reach maturity. State law establishes the maximum number of years until maturity, which varies between five and thirty years for the proposed projects. Please Chapter 19 for detailed information regarding the Capital Improvement Program. Debt/Debt Service The Town of Weston has maintained a Moody s Aaa credit rating for many years as a reflection of solid financial position, sound financial practices, improving reserves, and manageable overall debt service. This credit rating was reaffirmed by Moody s Investors Service this past year and it allows the Town to borrow funds at the market s most favorable interest rates. Only 23 of 351 Massachusetts cities and towns maintain the Aaa rating, and nationwide only another 176 communities have earned this rating. Below is a historical summary of the Town s debt service. A more detailed debt service schedule can be found in Appendix A of this document. At earlier Town elections, residents have voted to exclude from the tax levy limitations of Proposition 2½ the debt service costs for a number of capital projects. Assuming approval of the debt exclusion questions this year, the total estimated debt service to be excluded from the levy limit in fiscal year 2015, including all previously excluded projects, amounts to approximately $7,220,241. This is a decrease of $426,259 or 5.6% less than in fiscal year : 9

28 Town Manager s Budget Message Chapter 3 Property Tax Impact of Proposed Debt Exclusion Question 1 on the Town Election ballot requests exclusion of the debt service on seven capital projects from the limits of proposition 2 ½. This allows for a temporary tax increase to take place for the term of the bonds. The impact on the tax bill for a median valued property ($1,016,800) is projected as shown below in the peak year, which is anticipated to be fiscal year The Town s debt service is paid with level principal payments and declining interest payments, so after the peak year, the debt service declines each subsequent year. Note: The cost in peak year is calculated using a combination of the total appropriation and the maximum borrowing term, which is determined by state law. The borrowing terms for the above projects range from 5 years to 30 years. Tax Rate Estimate It has been customary to provide an unofficial estimate of the tax rate that might result if the financial plans presented in this report are adopted and the assumptions with respect to State aid prove reasonably accurate. Without assuming any increase in assessed valuations for fiscal year 2015, a tax rate of $12.68 is estimated compared to the tax rate of $12.73 for fiscal year The table that follows provides a summary of components of the property tax bill for a home assessed at $1,016,800, which is the median property value in Weston in fiscal year : 10

29 Town Manager s Budget Message Chapter 3 Elderly/Low Income Property Tax Relief The Board of Selectmen continues to provide programs for financial relief to low income and elderly Weston residents. Currently, the Town provides the following options: Transfer Station Sticker Waiver: For a full waiver, there is a household income requirement. There is a reduced fee for seniors not meeting the income requirement. Transfer Station stickers are issued at the Treasurer s Office, 1st Floor, Town Hall. Water Discount Program: To receive a 75% discount on water and meter charges if consumption for billing period is less than 5,000 c.f., participants must meet household income requirements as set forth in Community Preservation Surcharge Exemption program. The application process is overseen by the Assessors Office, 1st Floor, Town Hall. Senior Service Program: Participants earn up to $1,000 per fiscal year toward their property tax bills. Funding is increased in the fiscal year 2015 budget to allow up to 17 participants. There is no income requirement to participate in this program, but participants must be at least 60 years old or disabled. This program is coordinated through the Council on Aging. Veterans Tax Work Off Program: This new program will allow up to 10 participating Veterans to earn up to $1,000 per fiscal year toward their property tax bills. This program will be coordinated through the Council on Aging. Community Preservation Surcharge Exemption: This program provides a property tax exemption of the 3% property tax surcharge after the first $100,000 of valuation. Participants must meet household income requirements. The application process is overseen by the Assessors Office, 1st Floor, Town Hall. Property Tax Exemption Program: This program provides property tax exemptions for categories such as age, veteran status, and disability, as set forth annually by the Legislature. Town Meeting has voted each year to double the allowed amount. Credit is applied to the 3rd quarter tax bill. The application process is overseen by the Assessors Office, 1st Floor, Town Hall. Property Tax Deferral Program: This program allows taxpayers 60 years old and older with annual household incomes less than $70,000 to defer property taxes at an interest rate adopted by Town Meeting. The deferral is repaid in full to the Town, with accrued interest, upon sale of the property. The application process is overseen by the Assessors Office, 1st Floor, Town Hall. Collective Bargaining Of 632 benefit-eligible Town of Weston municipal and school employees, 485 (or 77%) are unionized. In accordance with Chapter 150E of Massachusetts General Laws, the Town must bargain wages, benefits and working conditions with each union. The contract between the Town and the Union is called the collective 3 : 11

30 Town Manager s Budget Message Chapter 3 bargaining agreement (CBA.) Each union has its own CBA with the Town. In accordance with state law, the CBA cannot exceed a three year term, but can be for a lesser period of time. The process for negotiating successor agreements with the unions is called collective bargaining. The School Committee bargains with School unions. The Town Manager bargains on behalf of the Board of Selectmen with municipal unions. When bargaining with municipal unions, the Town Manager seeks guidance from the Board of Selectmen regarding the parameters for compensation and contract language changes. In addition, comparable communities are surveyed to determine how Weston s compensation level compares to towns with similar demographics or geographic location. The Town Manager leads the bargaining team, which includes the Assistant Town Manager/Human Resources Director, the Finance Director, and the pertinent Department Manager. For example, the Police Chief is part of the team during negotiations with the Police unions. Once a tentative agreement is reached between the Town bargaining team and the union team, the Town Manager presents the tentative agreement to the Board of Selectmen for approval prior to finalizing the agreement. If the Board of Selectmen approves the tentative agreement, then the union is advised, and they will often vote for ratification. If the agreement is ratified and signed by the union, the Board of Selectmen executes the agreement by signing the successor CBA. Once fully executed, the terms of the agreement are put into place either prospectively or retroactively, depending upon timing. If the union does not vote to ratify the contract, various outcomes can occur; however, in the interim, the terms of an expired contract must be followed. The CBA is in effect for one or more fiscal years (July 1 through June 30). When a CBA is due to expire, the union approaches the Town Manager expressing the desire to begin the collective bargaining process. However, the unions often will allow the contract to expire prior to initiating collective bargaining for a successor agreement. The Town cannot compel the unions to begin the collective bargaining process, and must adhere to the terms of the existing CBA until a new agreement is approved. There are collective bargaining agreements with twelve municipal and school employee unions. At the time of this report, four union agreements expired on June 30, 2013 and no successor agreements have been finalized, two unions have agreements expiring on June 30, 2014 and six unions have finalized negotiations for agreements through June 30, Personnel Resource Allocation More than 82% of the Town s budget is related to personnel costs (school and municipal), so controlling the growth of these costs directly results in controlling the growth of the budget. Health Insurance for Town and School employees and retirees is governed by Chapter 32B of the Massachusetts General Laws. Of the Town s 632 benefit eligible employees, which about 82% take advantage of health insurance through the Town, 69% in family plans and 31% in individual plans. Prior to switching to the Commonwealth s Group Insurance Commission plans in fiscal year 2010, the utilization rate hovered between 86-87%. In addition, there are 36 family plans and 397 individual plans for retirees, spouses, surviving spouses and dependents. The FY15 cost to the Town of the most utilized plan, Harvard Pilgrim Independence PPO, is $17,077 for a family plan and $6,998 for an individual plan. Contribution rates by the Town of 85% for PPO plans, 87% for HMO plans, and 67% for indemnity plans are fixed until July 1, In order to join the Group Insurance Commission, the Town and the unions agreed to a 6 year term of agreement. Participation in the Commonwealth s Group Insurance Commission health plans has allowed the Town s health insurance costs to stabilize. Initially, the Town benefited from a significant premium savings, amounting to approximately $2.1 million, which represented a 24% decrease from the fiscal year 2009 budget. Premium increases for both active and Medicare plans for fiscal year 2015 are 1%, on average and 1.4% for active plans 3 : 12

31 Town Manager s Budget Message Chapter 3 on average. The health insurance budget for fiscal year 2015 is 15% higher (2.5% per year on average) than the amount actually expended in fiscal year 2009, the year before entering into the GIC. The Town introduced an Opt-Out program in fiscal year 2014 for employees who have been enrolled in a Town plan for a minimum of two years. Employees who opt-out of an individual plan receive a $1,500 annual stipend and employees who opt-out of a family plan receive a $3,000 annual stipend. Currently 12 eligible employees elected the Opt-Out program for an estimated $132,000 savings to the Town. (Employees in the program who lose outside insurance coverage are able to re-enroll in the Town plan, but must forfeit the stipend.) Municipal Staffing Levels Pension Benefits Pensions for Town and School employees are governed by Chapter 32 of the Massachusetts General Laws. The Town s employees are not covered by Social Security. This is significant because the Town is not responsible for paying the employer share of 6.2% of wages earned. Permanent employees who are hired to work 20 hours or more per week are enrolled in the Middlesex Retirement System (MRS). The age for retirement eligibility is different for public safety and non-public safety employees currently enrolled in the system. In addition to certain age criteria, in order for a person to become eligible (vested) for a MRS pension, the person must have a minimum of 10 years of pensionable service in the Commonwealth. Eligible teachers are enrolled in the Massachusetts Teachers Retirement System, which is funded by the state. Public Safety Pension Current employees can retire at age 55 with 10 years of service at a rate of 25% of his/her top 3 years of earnings. With 20 years of pensionable service, these employees can retire at any age, but the calculation for 3 : 13

32 Town Manager s Budget Message Chapter 3 determining the amount of the pension will vary based on age. As an example, an employee retiring at age 40 will receive 20% of his/her top 3 years of earnings. The youngest an employee can retire at the 80% maximum is age 52, providing the individual has 37 years of service. Non Public Safety: Current employees can retire at age 55 with 10 years of service at a rate of 15% of his/her top 3 years of earnings. With 20 years of pensionable service, these employees can retire at any age, but the calculation for determining the amount of the pension will vary based on age. As an example, an employee retiring at age 50 will receive 20% of his/her top 3 years of earnings. The youngest an employee can retire at the 80% maximum is age 60 providing the individual has 40 years of service. Recent pension reforms enacted by the legislature affect employees hired on or after April 2, 2013 by increasing the minimum retirement age for non-public safety employees to 60 and changing age factors for pension calculations. There are currently 222 Town of Weston retirees/surviving spouses collecting a pension. The 222 represent superannuation retirees, surviving spouses and disability retirees. The annual pensions received by Weston retirees are, for the most part, modest. Superannuation retiree data provided by Middlesex Retirement System shows that, as of December 2013, approximately 67% (116 out of 173 superannuation retirements) of retirees were collecting an annual pension of less than $20,000. Forty-six retirees were collecting an annual pension between $20,000 and $49,999 and 11 retirees were collecting pensions between $50,000 and $79,999. The average annual allowance for superannuation retirees is $19,289 and the median is $12,699. Pension Contribution by Employees Employees contribute a percent of their base salaries and other qualified compensation toward their pension. Contribution rates by employees are as follows: Teachers hired after 7/1/01 11% Hired 1996 to present 9% + 2% of compensation over $30,000 Hired % + 2% of compensation over $30,000 Hired % + 2% of compensation over $30,000 Hired % Hired before % The annual assessment paid to the Middlesex Retirement System by the Town is primarily to pay for Weston s share of the unfunded pension liability for its employees and not to pay for benefits earned by current employees, since current employees, for the most part, fund their own pensions through their contributions. If an employee works in various municipalities over the course of his or her career, each municipality has to forward the employee contribution to the Town from which s/he was previously employed. In essence, the pension contributions follow the employee from municipality to municipality. Effective January 1, 2012, when the employee retires and chooses to take health benefits, the cost of the health insurance premium is prorated by the number of years the retiree worked for each Town, and each Town bears its prorated cost of the retirees health insurance premium. More information can be found on the Middlesex Retirement System s website at Energy Savings In December of 2011, Weston completed the requirements to become designated by the Commonwealth of Massachusetts as a Green Community. In being so designated, the Town has committed to ongoing efforts to conserve energy, including a 20% reduction in energy consumption over a five year period, and is eligible for grant funding to help achieve this goal. An Environmental Baseline Committee, appointed by the Board of Selectmen, analyzes and monitors energy usage in school and municipal buildings and, working with the 3 : 14

33 Town Manager s Budget Message Chapter 3 Facilities Director and Permanent Building Committee, makes recommendations on energy saving projects with the most significant return on investment. The Facilities Department has undertaken various energy projects totaling $2,063,779, of which state grants through the Green Communities program and rebates paid for $896,290, or 43%, of the cost of the projects. The purchase of streetlights from NStar, replacement of fixtures and bulbs, and contracting for maintenance on our own has resulted in a reduction of cost from a budget of $129,000 in FY10 to a budget of $44,000 in FY15. The Solar Photovoltaic Panels Exploratory Committee is evaluating whether or not solar panels can be installed on any school or municipal property. The Committee is currently working on a project to place solar panels on the closed landfill off Church Street that could produce over 20% of the Town s electricity use at substantial savings and no capital outlay. As a Green Community, the Town has committed to purchasing more fuel efficient vehicles, which will reduce the cost of fuel. School and Municipal Collaboration The School Department and various municipal departments regularly collaborate in order to leverage expertise, eliminate duplication, increase efficiency and produce savings without affecting the quality of school programs or municipal services. For example: A Town-wide Facilities Director and Deputy Director oversee the maintenance of all Town buildings. Consistent and comprehensive maintenance and repair plans have been developed to improve quality and efficiency, and to establish standards and procedures for maintaining all of the Town s buildings. In addition, the Permanent Building Committee, a group of Weston residents with relevant expertise appointed by the School Committee and Selectmen, oversees all major construction and maintenance projects for school and municipal buildings. Utilities are purchased jointly to secure better prices. The expertise of the Public Works Department is used by the Schools to oversee contractors who are paving parking lots and driveways at the schools. The results are higher quality work and lower prices on those projects. When there are snowstorms, Public Works employees plow school roadways, working with School employees. The School Department s Director of Technology and Libraries serves as Town-wide Technology Director, which has resulted in more consistent purchasing and maintenance of technology equipment, leveraging of expertise and resources between departments, and implementation of Town-wide solutions. School bus mechanics are now part of the Public Works Department and work with DPW mechanics maintaining all Town and School vehicles. School bus drivers are used by the Council on Aging to transport seniors. The School, Recreation, and Public Works Departments are working together to better coordinate grounds maintenance in order to perform mowing, trash pickup, lining of fields and other work more efficiently. 3 : 15

34 Town Manager s Budget Message Chapter 3 Regional Collaboration We have also been working to find opportunities for collaboration with other towns. The following initiatives have been implemented: Eight towns, including Weston, have worked together to provide paramedic service on a regional basis through Emerson Hospital, improving the level and quality of service previously provided. Weston, Wellesley, Needham and Wayland have formed a Veterans Services District to share the services of full-time, professional Veterans Services staff. Weston, Acton, Bedford, Concord, Lexington, and Sudbury have entered into an inter-municipal agreement to create a regional housing services office staffed by professionals knowledgeable in the field of affordable housing. Weston s participation is funded by Community Preservation Act funds and supports Weston s affordable housing efforts. Acknowledgements Preparing a budget document with this level of detail is a significant undertaking. I would like to express my appreciation to all of the Town s department managers and board and committee members who contributed to the development of this budget. Special thanks are due to Financial Analyst Travis Ahern who prepared the spreadsheets and financial analysis for this budget document. Finance Director Sarah Johnson must be acknowledged for her assistance in preparing the debt service and revenue projections. Assistant Town Manager/Human Resources Director Lisa Yanakakis analyzed and confirmed amounts needed for costs related to employee benefits and salary changes. Finally, I would like to acknowledge Kara Fleming and Jill Tierney- Harris for their assistance in the production of this document. Conclusions Long-term outstanding debt and projected debt service have increased substantially over the past decade as Town buildings have been rebuild or rehabilitated, but it must be reiterated that these levels of debt are monitored in relation to warning indicators that are highlighted by bond rating agencies. Due to the financial strength of the Town, Weston has continued to maintain the highest possible rating, Aaa, that a municipality can receive. The Aaa rating is vital for keeping the long-term costs of voter-supported debt exclusions as low as possible. In this continuing, difficult economic climate, we have again been able to achieve a balanced budget without the need to tap available unused tax levy capacity or make cuts in services. Weston s tax base is over 95% residential, and property tax bills are substantial. We appreciate the support of Weston taxpayers in funding the level of services currently provided and understand that increases in budgets must be carefully explained and justified in order to maintain that level of support. We will continue to spend your tax dollars prudently and deliver the services and programs that you expect as efficiently as possible. Very truly yours, Donna S. VanderClock Town Manager 3 : 16

35 Balanced Budget, Revenue History & Revenue Projection Chapter 4 Town of Weston Budget Presentation Chapter 4 FY2015 Balanced Budget, Revenue History & FY2015 Revenue Projection 4 : 1

36 Balanced Budget, Revenue History & Revenue Projection Chapter 4 Fiscal Year 2015 Balanced Budget 4 : 2

37 Balanced Budget, Revenue History & Revenue Projection Chapter 4 HISTORICAL REVENUE 2012 ACTUAL THROUGH 2015 PROJECTED ( A ) ( B ) ( C ) ( D ) ( F ) FY2012 FY2013 FY2014 FY2015 FY2015 ACTUAL ACTUAL ACTUAL PROJECTED % CHANGE PROPERTY TAX LEVY $ 55,971,915 $ 57,762,432 $ 60,190,558 $ 61,097, % new growth $ 897,752 $ 1,156,485 $ 1,020,267 $ 600, % (unused levy capacity) $ (897,752) $ (1,156,485) $ (1,020,267) $ (600,000) % override $ - $ - $ - $ % Total Tax Levy $ 55,971,915 $ 57,762,432 $ 60,190,558 $ 61,097, % STATE AID - CHERRY SHEET Chapter 70 (school aid) $ 2,419,859 $ 2,512,979 $ 2,571,779 $ 2,988, % Lottery Aid $ 293,515 $ 316,391 $ 323,870 $ 323, % Dist., reimb., offsets $ 112,465 $ 101,748 $ 85,493 $ 85, % School Construction $ 798,603 $ 798,607 $ 724,226 $ 724, % Total State Aid $ 3,624,442 $ 3,729,725 $ 3,705,368 $ 4,122, % LOCAL RECEIPTS motor vehicle excise (00015) $ 2,418,787 $ 2,448,919 $ 2,200,000 $ 2,200, % penalties and interest $ 164,055 $ 245,849 $ 150,000 $ 150, % payment in lieu of taxes ( **) $ 30,148 $ 32,652 $ 34,168 $ 35, % charges for services-solid waste $ 368,855 $ 359,353 $ 340,306 $ 355, % fees $ 162,027 $ 151,011 $ 220,753 $ 145, % rentals $ 113,575 $ 222,101 $ 141,531 $ 100, % departmental revenue-cemeteries $ 36,230 $ 40,165 $ 20,820 $ 35, % other departmental revenue $ 440,600 $ 465,540 $ 552,430 $ 400, % licenses and permits $ 1,172,782 $ 1,053,013 $ 1,476,249 $ 900, % fines and forfeits $ 118,775 $ 123,993 $ 118,766 $ 110, % investment income ( ) $ 80,770 $ 73,613 $ 74,335 $ 70, % misc. non recurring ( *) $ 230,683 $ 152,776 $ 268,097 $ % misc. recurring $ - $ - $ - $ % cherry sheet overestimates $ - $ - $ - $ % Total Local Receipts $ 5,337,286 $ 5,368,984 $ 4,459,168 $ 4,500, % PRIOR YEAR BALANCES/OTHER unreserved fund balance (free cash) $ 2,400,000 $ 2,300,000 $ 2,300,000 $ 2,300, % free cash to be used for capital projects $ 863,479 $ 720,949 $ 860,000 $ 325, % overlay surplus $ 250,000 $ 210,000 $ 213,000 $ 280, % reserved for appropriation $ 75,000 $ 50,000 $ 25,000 $ 10, % reserved for appropriation $ 250,000 $ 250,000 $ 250,000 $ 250, % cemetery trust fund $ 40,000 $ 35,000 $ 35,000 $ 35, % Josiah Smith Tavern trust fund $ 6,000 $ 6,000 $ 6,000 $ 6, % Total Prior Year Balances/Other $ 3,884,479 $ 3,571,949 $ 3,689,000 $ 3,206, % TOTAL ACTUAL & PROJECTED REVENUES $ 68,818,122 $ 70,433,089 $ 72,044,094 $ 72,926, % 4 : 3

38 Balanced Budget, Revenue History & Revenue Projection Chapter 4 REDUCTIONS IN REVENUES cherry sheet assessments $ 321,454 $ 289,019 $ 275,070 $ 275, % cherry sheet offsets $ 34,590 $ 34,144 $ 33,519 $ 31, % overlay (abatements) $ 458,354 $ 430,916 $ 434,643 $ 450, % school reimbursements $ 798,603 $ 798,607 $ 724,226 $ 724, % overlay deficits $ - $ - $ - $ % contribution to recreation enterprise fund $ 458,825 $ 461,718 $ 461,655 $ 464, % Total Reductions in Revenue $ 2,071,826 $ 2,014,404 $ 1,929,113 $ 1,945, % SUBTOTAL $ 66,746,296 $ 68,418,685 $ 70,114,981 $ 70,981, % OTHER REVENUES transfer from water enterprise fund $ 314,322 $ 300,184 $ 319,825 $ 319, % transfer from brook school apts enterprise fund $ 136,133 $ 136,930 $ 155,676 $ 157, % reappropriate continuing balances $ - $ - $ - $ % Total Other Revenues $ 450,455 $ 437,114 $ 475,501 $ 477, % TOTAL AVAILABLE FOR APPROP. $ 67,196,751 $ 68,855,799 $ 70,590,482 $ 71,458, % 4 : 4

39 Balanced Budget, Revenue History & Revenue Projection Chapter 4 FISCAL YEAR 2015 REVENUE PROJECTIONS The Town s General Fund revenue excludes Enterprise Fund revenue (i.e. Water Division, Brook School Apartments, and Recreation). General Fund revenue is broken down into five categories: property taxes (85.5%), state aid (5.8%), local receipts (6.3%), prior year balances (4.5%) and other (0.7%). The final General Fund revenue figure is reached by factoring in revenue offsets (-2.7%) which include State assessments and offsets, overlay for abatements, school reimbursements and the General Fund contribution to the Recreation Enterprise Fund. Many sources of revenue are projected based on historical collections of a given revenue source. However, when new information becomes available, historical information may not be enough to project the revenue for the coming fiscal year. For example, the Town generally cannot rely on a historical analysis of State Aid because the Commonwealth has new challenges each year that impact the amount that is appropriated for municipalities. For this reason, the Town closely follows the State s budget process and estimates conservatively in this area. The Town usually projects local receipts based on historical data, but will sometimes have to use other information to project the amounts for new sources of revenue. Tax Levy - $61,097,521: The property tax levy is increasing by $906,963 or 1.5%. The property tax is the largest revenue source for the Town and provides more than 85% of total operating revenues. The provisions of Massachusetts General Laws, Chapter 59, section 21C (Proposition 2½) allow for an annual increase in the local property tax levy limit of 2.5% of the limit established in the prior fiscal year; For FY2015, this increase amounts to $1,504,267. Unused tax levy capacity from the prior year in the amount of $1,020,267 (to which 2.5% can be added) is also available. This unused tax levy results from an increase in the levy limit generated by new or changed properties (i.e., new growth). In addition to the tax levy, the excluded debt service for capital projects is added for taxation purposes. There will be approximately $7,209,226 in voter approved, issued and unissued, excluded debt service, which is a decrease of $437,274 or -5.7% from FY2014. This amount assumes approval of question 1 on the ballot at the Town election. State Aid - $4,122,518: At this time, each category of state aid except school construction assistance is projected to decrease by 5% in FY2015. State Aid is made up of a variety of sources with different formulas. The largest component is Chapter 70 aid, which is meant to assist municipalities with the cost of education. Under State law, cities and towns also share in the proceeds of the State lottery. 4 : 5

40 Balanced Budget, Revenue History & Revenue Projection Chapter 4 The amount for School Construction (school building reimbursements) offsets debt service on Massachusetts School Building Authority (MSBA) sponsored school projects. A decrease in the amount for School Construction is generally not considered a revenue reduction, because it coincides with a reduction in debt service costs. 7,000,000 6,000,000 5,000,000 4,000,000 3,000,000 2,000,000 1,000,000 0 State Aid - Including School Building Reimbursements State Aid (Cherry Sheet) Revenues School building reimbursements At the time of the printing of this report, the Legislature had not acted on the State budget, so final FY2015 State Aid numbers are not included. The amount for State Aid includes $724,226 for previous school construction projects. Local Receipts - $4,500,697: The largest source of revenue in this category is motor vehicle excise tax, which is assumed to be at the same level in FY2015. A small increase in ambulance fees (categorized as other ) is projected. Also, payments in lieu of taxes will increase based on negotiated payment schedules. Investment income is expected to decline due to market conditions, and the Treasurer/Collector continues to work on ways to maximize return on investments in a difficult economic climate. The second largest category, Permits, is supported mainly by Building Permits, Wiring Inspection Fees, Gas/Plumbing Fees and Sheet Metal fees. 4 : 6

41 Balanced Budget, Revenue History & Revenue Projection Chapter 4 Prior Year Balances/Other - $3,206,000: The Board of Selectmen is recommending the use of $2,300,000 in free cash to support the operating budget, an increase of $100,000 up from FY2014. An additional $325,000 in free cash, $535,000 less than in FY2014, is proposed to pay for a variety of cash capital items that tend to be one-time in nature. Overlay surplus amounting to $280,000 has been released by the Board of Assessors, which is a $67,000 increase from what was used for the FY2014 budget. Finally, $250,000 is again proposed to be transferred from the Well Litigation Settlement Fund-Principal to help fund the Town s reserve accounts. The Town s free cash represents the amount of the Town s funds that are unrestricted and available for appropriation. These available funds, once certified, may be used to support supplemental appropriations during the year or at the Annual Town Meeting to help fund next year s budget. Free cash is generated when actual revenue collections are more than budget estimates, or when expenditures are less than appropriations, or both. FY2014 free cash will be certified in the fall of 2014; free cash certification is done by the Massachusetts Department of Revenue. Certified Free Cash FY04 - FY13 $4,500,000 $4,000,000 $3,500,000 $3,000,000 $2,500,000 $2,000,000 $1,500,000 $1,000,000 $500,000 $- Revenue Offsets - $1,945,562: This category reflects offsets to revenues for certain accounts that do not require Town Meeting appropriation but are, in fact, obligations of the Town. The annual contribution to the Recreation Enterprise Fund is $464,423 for FY2015, representing approximately 30% of the Recreation budget; the remainder is funded through user fees. Other Revenues: - $477,058: This category includes reimbursement to the general fund from the Water and Brook School Apartments Enterprise funds for employee benefits, insurance, and other costs budgeted in the general fund that support the operation of the Water Division and the Brook School Apartments. 4 : 7

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43 FY2015 Operating Budget & Long Term Forecast Chapter 5 Town of Weston Budget Presentation Chapter 5 FY2015 Operating Budget & Long Term Forecast 5 : 1

44 FY2015 Operating Budget & Long Term Forecast Chapter 5 FY15 RECOMMENDED OPERATING BUDGET Expended Expended Appropriated Recommended TITLE OF ACCOUNTS Fiscal Year Fiscal Year Fiscal Year Fiscal Year * UNCLASSIFIED Insurance Insurance, Workers' Compensation 215, , , ,000 Public Safety - Injured on Duty+ 7,368 13,163 20,000 20,000 Unemployment Compensation 40,022 61, , ,000 Insurance-Property & Liability 239, , , ,000 Uninsured Losses+ 5,681 10, subtotal 508, , , ,000 Fringe Benefits Insurance-Group Health/Life, Medicare 8,870,930 9,424,177 9,868,593 9,872,696 Contributory Retirement-Middlesex 3,482,215 3,648,094 3,876,306 4,139,155 Compensated Absence Fund+ 24,784 49, , ,000 subtotal 12,377,929 13,121,378 13,854,899 14,131,851 Street Lighting 44,050 45,585 44,000 44,000 Reserve Fund (see Appendix 2 for list of transfers) 507, , ,000 Debt Service (non-excluded) Principal & Interest 50,918 56,350 46,968 38,121 TOTAL UNCLASSIFIED 13,488,568 13,814,611 15,175,867 15,478,972 GENERAL GOVERNMENT Town Manager's Office Salaries 402, , , ,907 Expenses 63,688 72,372 82,575 70,005 Consulting & Professional Services+ 55,405 60,870 55,000 40,000 Fiber Optic Network Improvements+ - 90, subtotal 521, , , ,912 Cost of Living & Merit Pay Transfer Account 55,546 11,640 71,920 82,191 Legal Expenses 133, , , ,000 Facilities Maintenance Salaries 57,031 58,903 64,330 65,206 Expenses 89,976 88, , ,550 Town Hall Equipment ,153 3,000 3,000 subtotal 147, , , ,756 Town Clerk & Registrars Salaries 134, , , ,292 of Voters Expenses 28,600 37,120 35,535 35,635 subtotal 163, , , ,927 Information Systems Salaries 230, , , ,725 Expenses 250, , , ,000 Computer Hardware & Maintenance+ 88,903 71, ,000 80,000 Telephone Consultant (Town-Wide)+ 112, subtotal 681, , , ,725 Weston Veterans Memorial Educational Fund Committee Expenses 935 1,600 2,100 2,600 Senior Service Program Salaries 12,310 14,600 15,000 17,000 Veterans Tax Work-Off Program Salaries ,000 Weston Media Center Grant Expenses ,000 - TOTAL GENERAL GOVERNMENT 1,716,824 1,617,817 1,995,216 1,837,111 5 : 2

45 FY2015 Operating Budget & Long Term Forecast Chapter 5 FY15 RECOMMENDED OPERATING BUDGET Expended Expended Appropriated Recommended TITLE OF ACCOUNTS Fiscal Year Fiscal Year Fiscal Year Fiscal Year * FACILITIES TOWN-WIDE Salaries 247, , , ,067 Expenses 588, , , ,675 Facilities Improvements-Town-wide+ 218, , , ,893 TOTAL FACILITIES TOWN-WIDE 1,054,576 1,156,483 1,308,153 1,409,635 FINANCE Finance Committee Expenses Finance Salaries-Elected Officials Salaries 621, , , ,541 Expenses 110, , , ,765 subtotal 732, , , ,306 TOTAL FINANCE 732, , , ,706 LAND USE, PLANNING & INSPECTIONAL SERVICES Salaries 477, , , ,229 Expenses 186, , , ,475 TOTAL LAND USE, PLANNING & INSPECTIONAL SERVICES 663, , , ,704 PUBLIC SAFETY Police Salaries 2,585,495 2,575,835 2,678,088 2,658,394 Expenses 249, , , ,600 Equipment and Apparatus+ 154, ,314 91, ,000 subtotal 2,989,493 2,967,232 3,068,352 3,067,994 Fire Salaries 2,604,816 2,716,310 2,819,005 2,867,594 Expenses 272, , , ,670 Hydrant Service 42,570 42,615 44,000 44,000 Emergency Management ,000 2,000 Brush Truck + 98, Equipment and Apparatus+ 46,322 82, ,000 45,000 subtotal 3,065,049 3,096,258 3,863,675 3,262,264 Animal Control Officer Salaries 19,652 20,222 20,485 20,841 Expenses 3,662 7,111 7,300 6,300 subtotal 23,314 27,333 27,785 27,141 TOTAL PUBLIC SAFETY 6,077,856 6,090,823 6,959,812 6,357,399 EDUCATION School Department Salaries 28,578,641 28,943,132 29,870,019 30,720,687 Instructional, Maint. & Other Expenses 4,655,947 4,960,125 5,519,596 5,636,897 Arsenic Testing , subtotal 33,234,588 34,053,616 35,389,615 36,357,584 Minuteman Regional Voc. Assessment 81,140 81, , ,127 Technical School District TOTAL EDUCATION 33,315,728 34,135,541 35,493,926 36,467,711 5 : 3

46 FY2015 Operating Budget & Long Term Forecast Chapter 5 FY15 RECOMMENDED OPERATING BUDGET Expended Expended Appropriated Recommended TITLE OF ACCOUNTS Fiscal Year Fiscal Year Fiscal Year Fiscal Year * PUBLIC WORKS Salaries 1,570,452 1,711,546 1,872,953 1,872,293 Expenses 1,010,655 1,034,569 1,197,170 1,201,470 Snow and Ice Control 205, , , ,900 Continuing Balance Accts. Construction of Public Ways+ 364, , , ,000 Departmental Equipment + 24,730 82, , ,000 Construction of Sidewalks+ 66, , , ,000 Stone Retaining Wall Repairs+ 33,458 13,195 10,000 10,000 Access to 40 Acre Field+ 48, Guard Rail Rehabilitation Program+ 113,500 50,000 50,000 50,000 Boston Post Road-Rt 20 Traffic Study+ - 30, HS/MS Traffic Study , Transfer Station Bridge Replacement + 14,806 33, ,000 - Monitoring Groundwater - Landfill+ 20,620 21,525 21,675 21,675 Roundabout at Case Corner+ - 33, Wellesley/Brown Traffic Study+ - 16,436 75,000 - Traffic & Sidewalk Committee ,000 Kendal Green Parking ,000 - Easements for Wellesley/South Intersection+ - 10,000 - Parks & Cemeteries Improvements+ 99, ,700 subtotal Cont Bal Accounts 786, , , ,375 TOTAL PUBLIC WORKS 3,573,603 3,978,143 4,279,698 4,034,038 HEALTH & HUMAN SERVICES Board of Health Salaries 222, , , ,124 Expenses 7,166 7,062 7,800 7,800 Mental Health Services 25,000 25,000 25,000 25,000 subtotal 254, , , ,924 Mosquito Control, E. Middlesex Project Expenses 36,214 36,938 37,677 37,802 Council on Aging Salaries 237, , , ,738 Expenses 27,653 30,296 31,600 31,600 subtotal 264, , , ,338 Veterans' Services Expenses 65,400 58,379 73,044 76,107 TOTAL HEALTH & HUMAN SERVICES 621, , , ,171 PUBLIC LIBRARY Libraries Salaries 956, ,634 1,012,053 1,037,213 Expenses 122, , , ,759 Library Materials 68,200 68,200 68,200 68,200 Minuteman Library Network 38,004 39,214 41,217 40,100 TOTAL PUBLIC LIBRARY 1,184,975 1,178,462 1,274,229 1,298,272 TOTAL OPERATING BUDGET APPROPRIATIONS 62,429,439 64,004,420 68,709,115 69,124,719 DEBT SERVICE (EXCLUDED) 7,266,714 6,747,256 7,646,500 7,220,241 GRAND TOTAL BUDGET APPROPRIATIONS 69,696,153 70,751,676 76,355,615 76,344,960 *FY15 Recommended Operating Budget does not include amounts to be appropriated under separate articles, such as Enterprise Fund budgets, Stabilization Fund, OPEB Trust Fund (Articles 6-8, 13,16,17). 5 : 4

47 FY2015 Operating Budget & Long Term Forecast Chapter 5 BUDGET SUMMARY AND COMPARISON FISCAL YEAR 2015 Fiscal Year 2014 Fiscal Year 2015 $ % Budget Budget Change Change Unclassified (Insurance, Benefits, Other) 15,175,867 15,478, , % General Government 1,995,216 1,837,111 (158,105) -7.9% Facilities Town-Wide 1,308,153 1,409, , % Finance 808, ,706 17, % Land Use, Planning, & Inspectional Services 722, ,704 (17,730) -2.5% Public Safety 6,959,812 6,357,399 (602,413) -8.7% Schools 35,389,615 36,357, , % Vocational Regional School District 104, ,127 5, % Public Works 4,279,698 4,034,038 (245,660) -5.7% Health & Human Services 691, ,171 19, % Public Library 1,274,229 1,298,272 24, % Appropriations to be made under Separate Articles 1,881,367 2,333, , % Total Operating Budget 70,590,482 71,458, , % Excluded Debt Service* 7,646,500 7,220,241 (426,259) -5.6% Water Enterprise Fund Expenditures 2,968,296 3,004,028 35, % Recreation Enterprise Fund Expenditures 1,673,077 1,556,246 (116,831) -7.0% Brook School Apartments Expenditures 1,113,955 1,107,886 (6,069) -0.5% Community Preservation Act Reserve for Projects 1,818,424 1,863,885 45, % Total 85,810,734 86,210, , % * Amounts projected for FY15 factors in approval of debt exclusions and are net of state reimbursement for school projects. 5 : 5

48 FY2015 Operating Budget & Long Term Forecast Chapter 5 Fiscal Year 2015 Budget Highlights Recommended Appropriations The final budget was recommended by the Finance Committee and Board of Selectmen and was approved at Town Meeting. For detailed information please see each individual department budget by chapter. Highlights include: Unclassified The Unclassified portion of the Town budget represents those fixed costs which are not generally attributed to any one department or service, and includes insurances and employee benefits for all Town departments, including the School Department. The category of Insurance, which totals $700,000, and is increasing by $10,000 for FY2015, includes Workers Compensation, Unemployment Compensation, Property, Liability and Motor Vehicle Insurance. The category of Fringe Benefits is increasing overall by 2% and includes: Insurance, Group Health/Life, Medicare - $9,872,696: Beginning in FY2010, Town employees and retirees were enrolled in the health insurance plans managed by the Commonwealth of Massachusetts Group Insurance Commission (GIC). The result of this change was a savings of approximately $2.1 million in FY2010 from what was budgeted in FY2009. The amount budgeted in FY2015 is only 9% more than the amount actually expended in FY2008. Contributory Retirement - Middlesex - $4,139,155: The Town is part of the Middlesex Retirement System (MRS), which serves 39 municipalities and a number of special governmental districts. Both employees and the Town contribute to a fund that is used to pay current and future pension benefits. For FY2015, the Town s pension assessment is increasing by $262,849 or 6.8%. As of January 1, 2012, the Town s pension liability was under funded by approximately $52.7 million. The funding schedule adopted by MRS will provide for payment in full of the unfunded liability by Reserve Fund - $565,000: The Reserve Fund is available for use by the Finance Committee for extraordinary and unforeseen expenses during the year. A summary of reserve fund transfers for FY2009 through FY2014 to date can be found in Appendix D. General Government This category includes the Town Manager s Office (which staffs the Board of Selectmen and includes the Human Resources function), Legal Expenses, Facilities Maintenance (Town Hall, Josiah Smith Tavern, Old Library), Town Clerk and Registrars of Voters, Information Systems, and Town Meeting Committees. Overall, this category is decreasing by $48,105 or -2.6%. Budget highlights include: Town Manager s Office - $541,912: There is a $34, 146 dollar decrease in the Town Manager s Office budget. Funds for part time salaries are transferred to the Town Clerk s budget to provide additional support during busy times and coverage when needed in other Town Hall offices. Legal Expenses - $190,000: This account is for Town Counsel and municipal Labor Counsel services. Facilities Maintenance - $179, 756: This budget amount covers the cleaning and custodial support of the Town Hall and minimal costs related to the Josiah Smith Tavern and Old Library building. It includes custodial services, utilities, and supplies for the three buildings. All costs for repairs and maintenance are included in the Town-Wide Facilities budget 5 : 6

49 FY2015 Operating Budget & Long Term Forecast Chapter 5 Town Clerk/Registrars of Voters $198, 927: This budget includes funding for one municipal election and a special State Primary and Election for a vacant U.S. Representative seat, if needed. Information Systems - $614, 725: This budget supports the information systems for all municipal departments. $42,500 is included for half the cost of a SAN (storage area network) device to be shared with the Schools. Senior Service Program - $17,000: The Senior Service Program allows qualified elderly and disabled property owners to work for the Town. Individuals are paid up to $1,000, which is applied to their property tax bill. A total of seventeen qualified taxpayers, up from fifteen in FY2014, may participate in this program. This is a 13% increase from FY2014 in order to fund two additional positions. Veterans Tax Work-Off Program - $10,000: At the May 2014 Annual Town Meeting, the Town voted to create a Veterans Tax Work-Off Program to create more opportunities for veterans to decrease their tax burden. Facilities Town-Wide Facilities Town-Wide - $1,409,635: This budget includes the repair, maintenance, and oversight of all municipal and school buildings and facilities. It includes the salaries for the Director, Deputy Director, and Facilities Coordinator, as well as the repair and maintenance costs for all buildings (except the Community Center, Brook School Apartments, and Water Division facilities, which are budgeted in enterprise funds), and the Facilities Improvements Town-Wide continuing balance account. Utilities, supplies, and the cost of other personnel (custodial, maintenance, school grounds) remain in departmental budgets for each building. Energy improvements to comply with requirements of the Green Communities program are being handled within this budget. The amount for the Town-Wide Facilities Improvements account is increasing by $21, 995, or 5%, as recommended by the Town s comprehensive reserve policy. In addition, $75000 is added to this budget for a turf management program to properly maintain fields previously renovated with private funds and Community Preservation Act funds. Finance Finance - $825, 306: This category includes the Finance Committee, Finance Director, Board of Assessors and Assessors Office, Town Accountant s office, and Treasurer/Collector s office. Overall this budget is increasing by $17,361 or 2.1%, primarily for salaries. Planning, Land Use & Inspectional Services Planning, Land Use & Inspectional Services - $704,704: This category includes Inspectional Services, Zoning Board of Appeals, Planning Board, Conservation Commission, Historical Commission and Crescent Street Historic District Commission. This budget also includes the salaries for the staff that supports all of these boards and commissions. The Inspector of Buildings has been designated Land Use Coordinator and is responsible for overseeing all land use functions in this category except the Planning Board. Overall, this budget is decreasing by $17,730 or -2.5%, primarily because a one-time vehicle was purchase was made in fiscal year Public Safety This category includes Police, Fire, and the Animal Control Officer, and it is decreasing by $602,413 or -8.7%. Budget highlights include: Police Department - $3,067,994: Overall, this budget is decreasing due to the departure of higher paid personnel and hire of replacements. The equipment budget includes $120,000 for replacement of two cruisers and the Chief s vehicle. 5 : 7

50 FY2015 Operating Budget & Long Term Forecast Chapter 5 Fire Department - $3,262,264: This budget is decreasing by $601,411, which is the amount of two capital projects totaling $650,000, that were included in the fiscal year 2014 budget, offset by salary increases. Public Works Public Works - $4,034,038: The budget for Public Works is decreasing by $245,660 or 5.7% and includes Administration, Highways, Storm Water Management, Recycling and Solid Waste, Vehicle Maintenance, Parks and Cemeteries, Snow and Ice Control, and Tree Warden. Natural gas has increased by $1,500 or 4.9% to reflect the actual costs of heating the new facility. In the Maintenance Division, an FY2014 request for a fleet maintenance supervisory was not implemented, thus, there is a reduction in staffing levels. Amounts for maintenance and repair of vehicles are increasing by $25,450 or 7.7% based on actual use from the prior fiscal year and are adjusted for market increases. Ongoing amounts for construction of public ways, departmental equipment, sidewalk maintenance, stone retaining wall repairs, and guard rail improvements are level funded. The Water Division budget is approved separately at the annual town meeting as an enterprise fund (see below). Health and Human Services This category includes the Board of Health, Mosquito Control, Council on Aging, and Veterans Services, and it is increasing by $19,736 or 2.9%. Budget highlights include: Board of Health - $269,924: The Board of Health provides services related to public health, enforcement of the State Sanitary and Environmental codes, and emergency preparedness. In addition, $25,000 is included for mental health services and is paid to Human Relations Service (HRS) in Wellesley to serve as a resource to Town departments and provide direct services to Weston residents. This budget is level funded with the exception of a small increase in salaries. Council on Aging - $327,338: Staff of the COA is supported by a dedicated group of volunteers who are integral to the COA s mission. The Friends of the Council on Aging provides financial assistance for basic necessities for qualifying individuals and subsidizes some of the Council s programs. This year, additional funding for the Nurse and Volunteer Coordinator is provided by the Friends of the Council on Aging and the Formula Grant from the State. The 2010 federal census data reports that 24.5% of Weston s residents are 60 years of age and older, an increase of 11.5% from the 2000 federal census data. Veterans Services - $76,107: Weston is completing its fourth year of participation in a Veterans Services District with the towns of Wellesley, Needham and Wayland. This allows Weston to share the services of a fulltime Veterans Services staff. The cost of Weston s participation in the District is increasing by $3,063 to $26,107, and is level funded. This cost is determined by its population versus the total population of the district. The amount requested for payment of Veterans benefits is $50,000, to reflect actual cases in Weston. When Veterans benefits are paid to an individual, 75% is reimbursed by the State. Cultural and Leisure Services - Library This category includes the Public Library and Recreation Department. Budget highlights include: Public Library - $1,298,272: The budget includes an additional $10,271 or.08% increase. Within that.08% includes an increase for the Town s assessment for the Minuteman Library Network as well as estimated funds for additional salaries due to eventual new collective bargaining agreements. Library circulation continues to increase annually, with over 435,000 items circulating last year. 5 : 8

51 FY2015 Operating Budget & Long Term Forecast Chapter 5 Schools The total budget for the School Department is $36,357,584, which is an increase of 2.7% over the FY2014 budget. For further detail on Education costs, please see the Superintendent s FY2015 budget which can be found on the Town of Weston website. The budget for Minuteman Regional Vocational Technical School District is increased to $110,127. As of October 2013, four high school students from Weston were enrolled at Minuteman High School. Separate Warrant Articles The following separate articles were approved at Town Meeting covering budget items not included in departmental budgets. These separate items include: Cash Capital (funded from free cash) $325,000 Weston Media Center $110,000 Stabilization $250,000 Other Post Employment Benefits $1,648,512 Total $2,333,512 Enterprise Funds Brook School Apartments (Enterprise Fund) $1,107,886: Rental income covers all operating costs of this facility, and Community Preservation funds cover a portion of the debt service. A payment in lieu of taxes of $21,697 is included in this budget, in recognition of Town services provided to the residents of the Brook School Apartments. A capital improvements account has been established, and will be funded annually by transfers from retained earnings. Recreation (Enterprise Fund) - $1,556,246: Program fees cover approximately 70 percent of the salaries and expenses for this department; the remaining 30 percent is funded by property taxes. For FY2015, $55,723 from retained earnings will be appropriated to support the operating budget, because revenue for pool and camp programs is likely to decrease due to the completion of the Field School construction. Water Division (Enterprise Fund) - $3,004,028: Overall, the budget is increasing by $35,732. This is almost entirely the result of an increased assessment for water from the Massachusetts Water Resources Authority (MWRA). FY2015 Enterprise Fund Budgets Title of Accounts Brook School Apartments Salaries Expenses Repairs & Replacements Payment In Lieu of Taxes Capital Improvements Debt Service (Enterprise Fund) subtotal Expended Fiscal Year 2012 $156,494 $306,569 $89,987 $20,148 - $258,071 $831,269 Expended Fiscal Year 2013 $151,540 $300,588 $114,514 $20,652 $20,509 $251,877 $839,028 Budget Fiscal Year 2014 $166,494 $364,600 $116,254 $21,168 $200,000 $245,439 $1,113,955 Budget Fiscal Year 2015 $173,287 $355,200 $123,230 $21,697 $100,000 $334,472 $1,107,886 5 : 9

52 FY2015 Operating Budget & Long Term Forecast Chapter 5 Recreation Salaries Expenses Community Center Emergency Generator subtotal $943,594 $436,216 $66,702 - $1,446,512 $960,140 $426,922 $62,726 - $1,449,787 $1,065,702 $406,925 $75,450 $125,000 $1,673,077 $1,052,746 $429,925 $74,200 - $1,556,246 Water Salaries Expenses MWRA Assessment/Water Purchases Debt Service (non-exempt) Capital Outlay subtotal $263,127 $212,293 $1,770,776 $595,248 $13,842 $2,855,286 $270,874 $206,246 $1,707,564 $437,492 $11,232 $2,633,408 $276,749 $229,280 $1,949,150 $458,117 $55,000 $2,968,296 $284,122 $229,280 $2,028,827 $454,299 $7,500 $3,004,028 TOTAL ENTERPRISE FUNDS $5,133,067 $4,922,223 $5,755,328 $5,668,160 Long Term Revenue & Expenditure Forecast As part of our financial planning process, we have made a Long Term Revenue and Expenditure Forecast for fiscal years 2016 and At this time, we anticipate a minimal potential budget shortfall of $75,000 if we maintain the current level of services and educational programs for Fiscal Year We anticipate increases greater than the inflation rate for employee benefits/health insurance, employee pension costs, and funding of the Town s liability for other postemployment benefits or retiree health insurance (OPEB). We also anticipate level funding of State Aid. We assume slightly larger salary increases in Fiscal Year 2017 and similarly slightly higher increases in Employee Benefits. Other expenses had the same increase as Fiscal Year Cash Capital was assumed at a lower amount than the Capital Plan calls for. This assumption was made in order to be conservative. The overall deficit is estimated to be approximately $774,000 for Fiscal Year The Town of Weston is very conservative in Revenue forecasting. Typically $1 million is received over and above budgeted Revenues. The Town also does not recognize New Growth in the year it is recorded. The New Growth is held over and recognized the next year. Our Expenditure estimates are usually higher than our actual budget assessments received from intergovernmental agencies, for example, the Commonwealth of Massachusetts Group Insurance Commission. Most deficits under $1 million are resolved during the budget process. Please see the table on the following page for details of the projected increases for Fiscal Year 2016 and Fiscal Year : 10

53 FY2015 Operating Budget & Long Term Forecast Chapter 5 FY15 Level Service Budget Requested % Inc Projected % Inc Projected % Inc Expenditures Salaries General Government 11,535, % 11,852, % 12,208, % Education 30,720, % 31,642, % 33,066, % sub-total Salaries 42,256, % 43,494, % 45,274, % Employee Benefits Group Insurance & Medicare 9,872, % 10,366, % 10,988, % Retirement Systems 4,139, % 4,420, % 4,773, % Workers' Comp & Unemployment 310, % 319, % 328, % sub-total Employee Benefits 14,321, % 15,105, % 16,091, % Other Unclassified Insurance, Property & Liability 370, % 377, % 384, % Street Lighting 44, % 44, % 45, % Separate Articles 110, % 110, % 110, % All Other General Government 5,290, % 5,396, % 5,504, % Cash Capital 325, % 200, % 200, % Education 5,636, % 5,749, % 5,864, % Non-Excluded Debt Service 38, % 35, % 33, % sub-total All Other 11,290, % 11,381, % 11,603, % Reserves Finance Committee Reserve Fund 565, % 576, % 587, % Facilities Maintenance 461, % 484, % 509, % Uninsured Losses - 10,000 - Workers' Comp Police/Fire 20, % 20, % 20, % Post-Employment Benefits Reserve 1,648, % 1,591, % 1,586, % Stabilization Fund 250, % 250, % 250, % Pension Stabilization Fund Compensated Absences 120, % 130, % 140, % sub-total Reserves 3,065, % 3,063, % 3,093, % Budget Reduction (37,467) Total Expenditures 71,458, % 73,577, % 76,565, % Revenue Property Tax Levy 61,097, % 63,239, % 65,435, % - New Growth 600, % 600, % 600, % - Unused Levy Capacity (600,000) (600,000) (600,000) - Override State Aid 4,122, % 4,122, % 4,225, % Local Receipts 4,500, % 4,500, % 4,500, % Prior Year Balances/Other 3,206, % 3,101, % 3,046, % Revenue Offsets (1,945,562) 0.9% (1,945,562) 0.0% (1,945,562) 0.0% Plus Free Cash (STM 5/13) Other Revenues 477, % 484, % 491, % Revenue Increase 37,467 Total Revenue 71,458, % 73,502, % 75,791, % Budget Surplus (Deficit) 0 (74,934) (773,652) Exempt Debt Service - Estimated 7,209, % 10,070, % 9,867, % Estimated Levy Increase* 68,306, % 73,310, % 75,303, % *Assumes resolution of deficit through spending cuts or increses in other revenue sources. 5 : 11 FY16 Level Service Budget FY17 Level Service Budget

54 FY2015 Operating Budget & Long Term Forecast Chapter 5 TOWN OF WESTON ACTUAL & ESTIMATED RECAP SHEET COMPARISON OF FISCAL YEARS 2013 TO 2017 ACTUAL - DOR ACTUAL- DOR Estimated Estimated Estimated FY2013 Recap FY2014 Recap FY2015 Recap FY2016 Recap FY2017 Recap REVENUES LOCAL RECEIPTS 4,437,652 4,459,168 4,500,697 4,500,697 4,500,697 Community Preservation Act Surcharge 4,844,675 3,196,020 3,000,000 3,000,000 3,000,000 CHERRY SHEET REVENUE 2,931,118 2,981,142 3,398,292 3,398,292 3,398,292 Other State Aid - MSBA 798, , , , ,226 Ch , , , , ,000 OTHER (Available Funds) Water Enterprise Receipts 2,998,001 3,088,121 3,123,853 3,188,753 3,254,925 Recreation Enterprise Receipts 1,076,514 1,211,422 1,036,100 1,046,461 1,056,926 Brook School Apartments Receipts 1,089,495 1,069,631 1,165,119 1,189,614 1,214,588 Capital Reserve from Retained Earnings BSA 500,000 Recreation Truck - Retained Earnings 26,000 DPW Facility transfer to Police Sta 400,000 Water Retained Earnings 200, , , ,000 BSA Retained Earnings 200, , , ,000 Recreation Retained Earnings 55,723 50,000 50,000 FREE CASH To balance budget & Overlay, cemetery, JST, etc. 2,851,000 2,829,000 2,881,000 2,776,000 2,721,000 For appropriation 941,000 1,072, , , ,000 TOTAL REVENUES 22,974,092 21,908,083 21,327,410 21,074,043 21,120,653 EXPENDITURES DEPARTMENT BUDGET 30,910,948 32,235,189 32,657,008 32,722,605 35,410,766 SCHOOL EXPENSES 34,299,594 35,159,615 36,357,584 37,391,943 38,930,839 REG VOCATIONAL SCHOOL EXPENSES 81, , , , ,576 Art. 6 - Weston Media ctr 110, , , ,000 Art Wellesley St design 10,000 CAPITAL (FY 16 & 17 per CIP) 741, , , , ,000 sub-total 66,033,176 68,479,115 69,559,719 70,836,878 75,126,181 STM - Authorizations (May & Dec) 485, , , , ,000 SPECIAL ARTICLES Ch , , , , ,000 Stabilization & OPEB Trust Funds 1,606,000 1,881,367 1,898,512 1,841,925 1,836,557 Debt Service (FY16 Peak Year) 7,479,561 8,523,684 7,944,467 9,534,297 9,336,256 OTHER EXPENDITURES Allowance for Abatements 430, , , , ,000 Cherry Sheet Offsets 34,144 33,519 35,583 35,583 35,583 Cherry Sheet Charges 289, , , , ,056 Water Enterprise Fund Expenditures 2,697,817 2,968,296 3,004,028 3,064,109 3,125,391 Recreation Enterprise Fund Expenditures 1,564,232 1,673,077 1,556,246 1,571,808 1,587,527 Brook School Enterprise Fund 1,452,565 1,113,955 1,107,886 1,130,044 1,152,645 Community Preservation Act Unreserved 4,844,675 3,196,020 1,863,885 1,863,885 1,863,885 Community Preservation Act Reserved 0 0 1,136,115 1,136,115 1,136,115 TOTAL EXPENDITURES 87,397,426 89,898,099 89,656,897 92,547,699 96,733,195 NET AMOUNT TO BE RAISED (Total Expenditures less 64,423,334 67,990,016 68,329,487 71,473,656 75,612,542 Total Revenues. This amount is subject to the levy limit) 5 : 12

55 FY2015 Operating Budget & Long Term Forecast Chapter 5 TOWN OF WESTON ACTUAL & ESTIMATED RECAP SHEET COMPARISON OF FISCAL YEARS 2013 TO 2017 ACTUAL - DOR ACTUAL- DOR Estimated Estimated Estimated FY2013 Recap FY2014 Recap FY2015 Recap FY2016 Recap FY2017 Recap PRIOR FISCAL YEAR LEVY LIMIT - before debt exclusion 58,339,946 60,954,930 63,499,070 65,686,547 67,928, /2% Increase 1,458,499 1,523,873 1,587,477 1,642,164 1,698,218 Current New Growth (Value increases from new building) 1,156,485 1,020, , , ,000 Override Articles LEVY LIMIT - before adding current year debt exclusion 60,954,930 63,499,070 65,686,547 67,928,710 70,226,928 One Year Capital Override - 0 PROP 2 1/2 DEBT EXCLUSION 6,747,256 7,671,685 7,220,241 9,534,297 9,336,256 School Debt, Town Hall/Police Station, Joint Library LEVY LIMIT - Maximum Allowable Levy 67,702,186 71,170,755 72,906,788 77,463,007 79,563,184 (Net Amount To Be Raised cannot be higher than this) LESS: Amount to be provided for negotiated settlement of a disputed legal claim LEVY CAPACITY - Levy Limit minus the Net Amount To 3,278,851 3,180,739 4,577,301 5,989,352 3,950,643 Be Raised. Positive figure is = Excess Levy Capacity PROPERTY VALUATION (Includes New Growth $600,000/yr plus 5,195,430,200 5,340,928,200 5,388,060,957 5,623,961,702 5,780,928,657 increase in values of 3.5% in FY16 and 2% in FY17) TAX RATE -(Net Amount to be Raised divided by Property Valuation x 1000) $12.40 $12.73 $12.68 $12.71 $13.08 Please note: $100,000 of expenditures equals approximately $0.02 on the tax rate 5 : 13

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57 Unclassified Chapter 6 Town of Weston Budget Presentation Chapter 6 UNCLASSIFIED 6 : 1

58 Unclassified Chapter 6 TOWN OF WESTON FY15 FINAL BUDGET AND FINANCING PLAN UNCLASSIFIED Board of Selectmen Town Manager Assistant Town Manager / Human Resources Director Finance Director Actual Actual Budget Final FY12 FY13 FY14 FY15 Budget UNCLASSIFIED Revenues Tax Levy and General Fund Revenues 12,791,178 13,617,845 14,954,495 15,257,600 Brook School Apartments Enterprise Fund 65,647 68,641 77,179 77,179 Water Enterprise Fund 124, , , ,193 Total 12,981,569 13,815,257 15,175,867 15,478,972 Expenditures Insurance Insurance, Workers' Compensation 215, , , ,000 Public Safety - Injured on Duty+ 7,368 13,163 20,000 20,000 Unemployment Compensation 40,022 61, , ,000 Insurance, Property & Liability 239, , , ,000 Uninsured Losses+ 5,681 10, subtotal 508, , , ,000 Fringe Benefits Insurance, Group Life, Accid, Health, Medicare 8,870,930 9,424,177 9,868,593 9,872,696 Contributory Retirement-Middlesex 3,482,215 3,648,094 3,876,306 4,139,155 Compensated Absence Fund+ 24,784 49, , ,000 subtotal 12,377,929 13,121,378 13,854,899 14,131,851 Street Lighting 44,050 46,231 44,000 44,000 Reserve Fund , ,000 Debt Service (non-excluded) 50,918 56,350 46,968 38,121 Total 12,981,569 13,815,257 15,175,867 15,478,972 CAPITAL & SEPARATE ARTICLES Cash Capital see budgets 860, ,000 Debt Service (excluded) 7,266,714 6,747,256 7,671,685 7,683,215 New Debt Service (proposed to be excluded) ,050 Stabilization Fund 250, , , ,000 Support for Weston Media Center , ,000 Post Employment Benefits Reserve 1,219,000 1,606,000 1,631,367 1,648,512 Total 8,735,714 8,603,256 10,523,052 10,200,777 6 : 2

59 Unclassified Chapter 6 Town of Weston FY15 Final Budget UNCLASSIFIED: Employee Benefits and Town Wide Expenses Description of Services The Unclassified portion of the Town budget represents those fixed costs which are not generally attributed to any one department or service. Budget Recommendations Workers Compensation: The Town s insurance premium is based on: 1) the Town s payroll for each insured class of employee; 2) the workers compensation rates set by the State; and 3) the Town s claims experience. Based on improved, recent experience, this budget is being reduced. Public Safety, Injured on Duty: This continuing balance account, which covers medical expenses for police officers and firefighters who are injured in the line of duty, is managed by the Human Resources Department. Given the number of police officers and firefighters, the Town has a modest number of claims. This budget is level funded, consistent with the Town s Reserve Policy. Unemployment Compensation: The Town self-insures for this benefit. The budget is directly related to the number of former employees qualifying for benefits. Because we are a reimbursement employer, we must pay claims from former employees who lose their jobs with other employers, so the need for these funds is somewhat unpredictable. Insurance, Property, General Liability, Motor Vehicle: This budget is increasing by $20,000 to cover anticipated premium rate increases and the addition of the new Field School building. The Town continues to benefit from participation in a loss control program to obtain premium credit for the following year based on certain activities being completed during the current year. Uninsured Losses: The target of $150,000 for this reserve account has been met and surpassed by $3,000, so no amount is requested for this line item. We have increased the property insurance deductible because of this reserve. Group Health Insurance: The Town s employees and retirees are enrolled in the health insurance plans of the Commonwealth of Massachusetts, Group Insurance Commission. The GIC s overall premium increase is 1% for fiscal year 2015, resulting in a $4,103 or.04% increase. In addition, $18,000 is included for those currently opting out of the Town s plans, saving the Town approximately $79,000. Medicare Tax: The Medicare tax is 1.45 percent of payroll. The Town must pay this tax for all employees hired after April As pre-1986 employees retire, the Town is responsible for the Medicare Tax for the newly hired replacements. This budget is level funded. Contributory Retirement-Middlesex: The Town participates in the Middlesex Retirement System (MRS). An actuarial analysis, which is conducted every two years, determines the Town s pension liability and funding schedule. The amount to be assessed to the Town in FY15 is a 6.8% increase over the FY14 assessment. Compensated Absence Fund: This reserve account is intended to fund the sick leave buy-back payment for which many employees are eligible at retirement, the liability for which is estimated as of 6/30/13 at approximately $2 million. The budget request is increased by $10,000 to $120,000. The balance in this account as of 12/31/13 is approximately $287,000. Efforts are being made to reduce the liability by eliminating the benefit for new hires and evaluating alternatives for those who are currently eligible that would limit the future cost. Any change in this benefit for union employees is subject to collective bargaining. 6 : 3

60 Unclassified Chapter 6 Street Lighting: The Street Lighting budget is level funded for FY15. Reserve Fund: The Reserve Fund is for unforeseen and extraordinary expenses, subject to Finance Committee review and approval. The Reserve Fund is increased to $565,000, in accordance with the Reserve Policy, which is approximately.85 percent of the adjusted general fund budget for FY14. Debt Service (non-excluded): This item is for previously authorized non-excluded debt service, debt issuance costs and interest on tax abatements. The Town s policy is to request that the debt service for capital requests be placed on the ballot for exclusion from the limits of Proposition 2½, so in general this amount is declining. Projected debt service for the $835,000 Case Campus Master Plan appropriation made at the December Special Town Meeting is included in non-exempt debt service until it is voted excluded at the May 2014 Town Election. Debt Service (excluded): This item is for previously authorized excluded debt service on projects approved by Town Meeting. In order for a project to be excluded from the property tax limits of Proposition 2½, it must be so voted on the ballot at Town Election. As mentioned above, the Town s policy is to request that the debt service for capital requests be placed on the ballot for exclusion from the limits of Proposition 2 ½. The original projected amount for excluded debt service in FY15 was a 14.5% increase over the amount for FY14; however, due to changes in the schedule for long term borrowing, this amount is projected to increase by only.2%. A much larger increase is currently projected for FY16, but that increase will be mitigated by the following, which will be known in February: 1) refunding of older bond issues at lower interest rates, 2) expected lower actual interest rates than projected for the February bond/ban issue, 3) a request to re-appropriate funds previously bonded for the Case Estates for construction of the Police Station. New Debt Service (proposed to be excluded): This item is for projected debt service for capital projects proposed in the FY15 budget. These projects will be placed on the May 2014 ballot for exclusion from the limits of Proposition 2 ½. Separate Articles to be Presented: Cash Capital: One-time, non-recurring capital projects are often funded with cash, if possible. There are two projects proposed in this category for FY15. More details can be found in the Capital Improvement Plan Section 18. Support for Weston Media Center: The amount requested to support the local public access cable television station, a non-profit organization, will be presented as a separate article at Annual Town Meeting. Stabilization Fund: The current balance in the Stabilization Fund is approximately $2.5 million. The Reserve Policy called for a $2 million balance to be achieved by FY13. It is recommended that the balance in the Stabilization Fund be increased to $3 million by continuing to appropriate $250,000 annually in the next 2 years. Post Employment Benefits: Under State law, all Town and School employees eligible for retirement benefits are also eligible for post-employment health insurance benefits (OPEB). The most recent actuarial study as of 7/1/12, conducted in accordance with the requirements of GASB45, has determined the amount of the unfunded liability to be $76 million if the Town continues to fund on a pay-as-you-go basis. Pre-funding this liability at the rate of an additional $1.6 million or more per year will reduce the long-term liability to $46 million. A trust fund established for this purpose has a current balance of approximately $6.8 million. Funding for FY15 is proposed at $1,648,512, which is the amount required in the actuarial funding schedule. 6 : 4

61 Unclassified Chapter 6 Town of Weston FY15 Final Budget Final FY14 to FY15 ACTUAL BUDGET ACTUAL BUDGET DEP REQ FY15 $ % UNCLASSIFIED FY12 FY13 FY13 FY14 FY15 Budget Change Change INSURANCE Insurance, Workers' Compensation 215, , , , , ,000 (10,000) -4.5% Police-Injured on Duty+ 4,618 5,000 3,072 5,000 5,000 5, % Firefighters - Injured on Duty+ 2,750 15,000 10,092 15,000 15,000 15, % Unemployment Compensation 40, ,000 61, , , , % Property & Liability Insurance/Boiler/MV 239, , , , , ,000 20, % Uninsured Losses+ 5,681-10, % subtotal 508, , , , , ,000 10, % FRINGE BENEFITS Group Life Insurance 2,724 5,340 3,180 5,340 5,340 5, % Group Health & Accident Insurance 8,296,763 8,831,463 8,831,772 9,223,493 9,632,142 9,228,256 4, % Medicare Tax 557, , , , , , % Flexible Benefits Admin 14,030 14,760 12,945 14,760 14,100 14,100 (660) -4.5% Contributory Retirement-Middlesex 3,482,215 3,648,094 3,648,094 3,876,306 4,138,155 4,139, , % Compensated Absence Fund+ 24, ,000 49, , , ,000 10, % subtotal 12,377,929 13,240,157 13,121,378 13,854,899 14,534,737 14,131, , % STREET LIGHTING 44,050 54,000 46,231 44,000 44,000 44, % RESERVE FUND - 530, , , ,000 25, % DEBT SERVICE (non-excluded) Interest Payments - Misc./Abatements 1,700 6,000 12,191 6,000 6,000 6, % Maturing Debt - Non-Excluded 38,037 34,389 39,722 33,707 23,000 23,000 (10,707) -31.8% Interest - Non-Excluded 11,181 9,770 4,437 3,561 23,815 5,421 1, % Debt Service Costs - 3,700-3,700 3,700 3, % subtotal 50,918 53,859 56,350 46,968 56,515 38,121 (8,847) -18.8% Total 12,981,569 14,568,016 13,815,257 15,175,867 15,900,252 15,478, , % DEBT SERVICE (excluded) New Debt Service (proposed to be excluded) , , ,050 Debt Service (excluded) 7,266,714 6,747,256 6,747,256 7,671,685 7,683,215 7,025,588 11, % Total 7,266,714 6,747,256 6,747,256 7,671,685 7,867,265 7,220, , % CAPITAL & SEPARATE ARTICLES Cash Capital 523,000 see budgets 860, , ,000 (535,000) -62.2% Support for Weston Media Center , , , % Stabilization Fund 250, , , , , , % Post Employment Benefits (OPEB) Trust 1,219,000 1,606,000 1,606,000 1,631,367 1,648,512 1,648,512 17, % Total 1,469,000 2,379,000 1,856,000 2,851,367 2,333,512 2,333,512 (517,855) -18.2% 6 : 5

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63 General Government Chapter 7 Town of Weston Budget Presentation Chapter 7 GENERAL GOVERNMENT 7 : 1

64 General Government Chapter 7 FY15 FINAL BUDGET AND FINANCING PLAN SELECTMEN/TOWN MANAGER Board of Selectmen Town Manager Assistant to Town Manager Assistant Town Manager / Human Resources Director Finance Director Police, Fire, DPW, Inspectional Services, Council on Aging Land Use, Library, Brook School Apts, Recreation, Board of Health, Facilities Town Manager Final Actual Actual Budget Recommended FY12 FY13 FY14 FY15 Budget +/- % SELECTMEN/TOWN MANAGER/HUMAN RESOURCES Revenues Tax Levy and General Fund Revenues 413, , , ,211 (42,313) -9.0% Permits & Licenses 5,253 18,464 7,700 7, % Cell Tower Revenue 90, ,641 85,000 85, % Brook School Apartments Enterprise Fund 4,461 4,621 4,965 4, % Water Enterprise Fund 7,400 7,675 7,869 7, % Total 521, , , ,745 (42,313) -7.3% Expenditures Salaries 402, , , ,740 (14,743) -3.4% Expenses 63,688 71,037 82,575 70,005 (12,570) -15.2% Consulting & Professional Services+ 55,405 60,870 55,000 40,000 (15,000) -27.3% Total 521, , , ,745 (42,313) -7.3% SALARY ADJUSTMENTS-COST OF LIVING & MERIT Revenues Tax Levy and General Fund Revenues 55,546 40,247 71, , , % Total 55,546 40,247 71, , , % Expenditures 55,546 40,247 71, , , % LEGAL Revenues Tax Levy and General Fund Revenues 131, , , , % Water Enterprise Fund 2,250 2,150 2,150 2, % Total 133, , , , % Expenditures 133, , , , % 7 : 2

65 General Government Chapter 7 Town of Weston FY15 Final Budget GENERAL GOVERNMENT: Selectmen/Town Manager Description of Services The Board of Selectmen represents the executive branch of the Town government. The Board consists of three members, elected for staggered three-year terms. They serve without compensation. The Board acts as the Town s primary policy making body for a wide variety of issues affecting Town finances and service delivery. They provide oversight in matters of litigation, act as the licensing authority, enact rules and regulations regarding traffic control and are responsible for calling Town Meetings and approving the Town Meeting warrant. Day to day oversight of the Selectmen s Office is provided by the Town Manager, who is supported by the Assistant Town Manager/Human Resources Director and Finance Director. The Town Manager s office provides support to the Board of Selectmen, supervises all departments under the jurisdiction of the Board of Selectmen, serves as liaison between the Selectmen and other Town boards and committees, responds to questions and correspondence from the public and maintains all records of Board of Selectmen s meetings. The Town Manager s office prepares the Warrant for the annual and all special town meetings and coordinates the preparation of the Annual Town Report. FY15 Departmental Goals 1. Conduct negotiations with Public Employee Committee for successor agreement for group health insurance. 2. Work with Selectmen s Town Meeting Advisory Committee to propose changes to Town Meeting process in order to increase involvement and improve citizen engagement. 3. Work with Josiah Smith Tavern/Old Library Working Group to continue the process of determining a reuse for two historic buildings located on the Town Green. Staffing Levels FY12 FY13 FY14 FY15 Funded Funded Funded Requested Town Manager Assistant to Town Manager Office Assistant (shared) Total FTE Budget Recommendations Level Services: Funds from this budget are transferred to the Town Clerk s budget in order to provide additional support during busy times and coverage when needed in other Town Hall offices. New Requests Recommended by Town Manager: None requested New Requests Not Recommended by Town Manager: None 7 : 3

66 General Government Chapter 7 Town of Weston FY15 Final Budget Final FY14 to FY15 ACTUAL BUDGET ACTUAL BUDGET DEP REQ FY15 $ % GENERAL GOVERNMENT FY12 FY13 FY13 FY14 FY15 Budget Change Change Selectmen/Town Manager Salaries-Permanent 231, , , , , ,373 2, % Salaries-Temporary 19,178 19,500 19,296 29,500 16,000 16,000 (13,500) -45.8% Salaries-Town Meeting 2,842 4,100 5,272 4,100 4,100 4, % Sub-total Personal Services 253, , , , , ,473 (11,482) -4.2% Selectmen Dues 8,398 8,500 8,454 8,500 8,500 8, % Conference % Tercentennial Committee Expenses 4,858 10,000 10,000 15, (15,000) % Agricultural Commission Expenses % Sub-total Selectmen Expenses 13,300 19,200 18,843 24,200 9,200 9,200 (15,000) -62.0% Administration Printing & Advertising 1,937 1, ,500 2,500 2, % Education & Training - 1, ,000 1,000 1, % Office Supplies 562 1, ,000 1,000 1, % In-State Travel % Dues 1,415 1,470 1,443 1,475 1,600 1, % Subscriptions & Publications % Conferences 2,637 3,400 3,269 2,500 3,580 3,580 1, % All Other , % Sub-total Admin Expenses 6,799 8,470 8,543 8,775 10,080 10,080 1, % Communications Repair/Maintain Office Equipment 516 1, , (1,000) % Rent Postage Meter 1,567 1,500 1,975 1,700 2,100 2, % Rent Post Office Box % Telephone 22,399 24,000 22,403 24,000 24,000 24, % Photocopy 3,724 3,000 4,307 3,800 5,500 5,500 1, % Sub-total Comm Expenses 28,406 29,700 29,488 30,750 31,875 31,875 1, % Town Meeting Printing 6,025 6,500 8,206 8,000 8,000 8, % Postage 2,756 3,300 3,080 3,300 3,300 3, % All Other % Sub-total Town Mtg Expenses 8,781 10,500 11,441 12,000 12,000 12, % Town Report All Other % Sub-total Town Report Expenses % Sub-Total Expenses 57,286 67,970 68,314 75,725 63,155 63,155 (12,570) -16.6% Selectmen - Continuing Balance Accounts Consulting & Professional Services+ 55,405 20,000 60,870 55,000 40,000 40,000 (15,000) -27.3% Sub-total Selectmen Cont Bal 55,405 20,000 60,870 55,000 40,000 40,000 (15,000) -27.3% Total 365, , , , , ,628 (39,052) -9.6% 7 : 4

67 General Government Chapter 7 Town of Weston FY15 Final Budget GENERAL GOVERNMENT: Assistant Town Manager/Human Resources Description of Services The Assistant Town Manager/Human Resources Department is responsible for personnel administration for the Town s general government and benefits management for the general government and school department. This includes administering all personnel policies and collective bargaining agreements for municipal employees, and administering health insurance benefits, the workers compensation program, unemployment insurance for all employees, as well as police and fire injured-on-duty leave. The Department is also responsible for the integrity of the MUNIS payroll/personnel system and oversight of Town payroll and School and Town payroll deductions. The Assistant Town Manager oversees the Town IT Department and Town Clerk s Office. The Assistant Town Manager participates in meetings of the Board of Selectmen and is responsible for the oversight of Town governance in the absence of the Town Manager. FY15 Departmental Goals 1. Facilitate department refresher trainings on Human Resources policies, particularly sexual harassment, harassment, discrimination and professional conduct. 2. Conduct a Weston Citizens Academy designed to familiarize Weston residents with the processes and procedures associated with Town services and facilities. 3. With the Agreement between the Town and the Public Employee Committee (PEC) set to expire at the end of FY15, explore cost saving health insurance options for employees and retirees going into the new fiscal year and finalize an agreement with the PEC to either enter into a successor agreement to remain in the Group Insurance Commission or to transfer to another provider. Staffing Levels FY12 FY13 FY14 FY15 Funded Funded Funded Requested Assistant Town Manager/HR Director HR Generalist/Benefits Coordinator Total FTE Budget Recommendations Level Services: With the exception of small increases in salaries, this budget is level funded. New Requests Recommended by Town Manager: New Requests Not Recommended by Town Manager: None requested None 7 : 5

68 General Government Chapter 7 Town of Weston FY14 Final Budget Final FY14 to FY15 ACTUAL BUDGET ACTUAL BUDGET DEP REQ FY15 $ % GENERAL GOVERNMENT FY12 FY13 FY13 FY14 FY15 Budget Change Change Human Resources Salaries-Human Resources Permanent 149, , , , , ,434 4, % Sub-total Personal Services 149, , , , , ,434 4, % Expenses Printing & Advertising 5,387 5,000 1,278 5,000 5,000 5, % Education & Training % In-State Travel % Dues % Subscriptions & Publications % Conference % All Other % Sub-total Human Resources Exp 6,403 6,750 2,723 6,850 6,850 6, % Total 155, , , , , ,284 4, % 7 : 6

69 General Government Chapter 7 Town of Weston FY15 Final Budget GENERAL GOVERNMENT: Salary Adjustments Description of Services: The amount for salary adjustments for non-union municipal employees is included in this budget. Salary adjustments for most union employees are included in departmental budgets. Nearly all municipal union contracts are settled for the period ending 6/30/15. For those that are not yet settled, an estimate of the amount likely to be needed has been included. Contractual step increases and other non-cola increases for all employees are also included in departmental budgets. Funding for the municipal non-union employees merit pay pool is included in this line-item since the Town Manager is responsible for determining all salary adjustments for this group of employees. Merit pay increases are granted with satisfactory performance reviews and completion of established goals. Final FY14 to FY15 ACTUAL BUDGET ACTUAL BUDGET DEP REQ FY15 $ % GENERAL GOVERNMENT FY12 FY13 FY13 FY14 FY15 Budget Change Change Salary Adjustments - Cost-of-Living & Merit Cost of Living * , % Merit Pay - Transfer Account** 55,546 64,480 40,247 71,920 82,191 82,191 10, % Total 55,546 64,480 40,247 71, ,682 82,191 10, % *Covers all municipal union employees without settled contracts and non-union employees **Municipal non-union employees 7 : 7

70 General Government Chapter 7 Town of Weston FY15 Final Budget GENERAL GOVERNMENT: Legal Description of Services Town Counsel provides a wide variety of legal assistance to all Town departments including review of all contracts, legal opinions, conflict of interest advice, interpretation of State and federal laws, labor and collective bargaining assistance, drafting of general and zoning by-laws and defense of litigation. The firm of Kopelman and Paige is Weston s Town Counsel. In certain situations, special counsel may be retained by the Board of Selectmen. Staffing Levels Law firm of Kopelman and Paige and special counsel as necessary. Budget Recommendations Level Services: This budget is level funded. New Requests Recommended by Town Manager: None requested New Requests Not Recommended by Town Manager: None Final FY14 to FY15 ACTUAL BUDGET ACTUAL BUDGET DEP REQ FY15 $ % GENERAL GOVERNMENT FY12 FY13 FY13 FY14 FY15 Budget Change Change Legal Professional & Consulting Services 125, , , , , ,000 2, % Miscellaneous Expenses 5,901 8,000 4,487 8,000 8,000 8, % Subscriptions & Publications 2,159 2,000-2, (2,000) % Total 133, , , , , , % 7 : 8

71 General Government Chapter 7 TOWN OF WESTON FY15 FINAL BUDGET AND FINANCING PLAN FACILITIES (Town Hall, Old Library, Josiah Smith Tavern) Town Manager Building Monitors (.27) Custodians (1) Town Final Manager Actual Actual Budget Recommended FY12 FY13 FY14 FY15 Budget +/- % FACILITIES Revenues Tax Levy and General Fund Revenues 141, , , , % Josiah Smith Tavern Trust Fund 6,000 6,000 6,000 6, % Total 147, , , , % Expenditures Salaries 57,031 58,938 64,330 64,150 (180) -0.3% Expenses 89,976 90, , , % Town Hall Equipment ,153 3,000 3, % Total 147, , , , % 7 : 9

72 General Government Chapter 7 Town of Weston FY15 Final Budget GENERAL GOVERNMENT: Facilities (Town Hall, Old Library, Josiah Smith Tavern) Description of Services This Facilities budget includes the cost of custodial care, utilities, and supplies associated with the maintenance of the Town Hall, Josiah Smith Tavern, and Old Library buildings. The maintenance of these facilities is overseen by the Facilities Director and Deputy Director. FY15 Departmental Goals 1. Wash & wax floors including stairs. 2. Paint Town Hall garage doors. 3. Perform regular checks on the vacant Old Library and the minimally used Josiah Smith Tavern. Staffing Levels FY12 FY13 FY14 FY15 Funded Funded Funded Requested Custodian Evening Building Monitors Total FTE Budget Recommendations Level Services: An additional amount has been included to cover the electricity costs to operate dehumidifiers at the Old Library, which is unheated. New Requests Recommended by Town Manager: None requested New Requests Not Recommended by Town Manager: None 7 : 10

73 General Government Chapter 7 Town of Weston FY15 Final Budget Final FY14 to FY15 ACTUAL BUDGET ACTUAL BUDGET DEP REQ FY15 $ % GENERAL GOVERNMENT FY12 FY13 FY13 FY14 FY15 Budget Change Change Facilities Maintenance Salaries 57,031 63,293 58,938 64,330 64,150 65, % Sub-total Personal Services 57,031 63,293 58,938 64,330 64,150 65, % Town Hall Electricity 54,871 70,000 53,956 70,000 70,000 70, % Oil/Gas 26,497 25,000 26,254 27,000 27,000 27, % Water 1,155 1,100 1,048 1,200 1,200 1, % Supplies 3,413 4,500 3,885 4,000 4,000 4, % In-State Travel % All Other Expense % Sub-total Town Hall 86, ,450 85, , , , % Old Library Electricity ,500 1, % Water % Sub-total Old Library ,550 1, % Josiah Smith Tavern Electricity 466 1, ,000 1,000 1, % Oil/Gas 3,109 5,800 3,580 5,800 5,800 5, % Water % Supplies % Sub-total Josiah Smith Tavern 3,626 7,000 4,243 7,000 7,000 7, % Continuing Balance Accounts Town Hall Equipment ,000 4,153 3,000 3,000 3, % Sub-total Continuing Balance Accts 714 5,000 4,153 3,000 3,000 3, % Total 147, , , , , ,756 1, % 7 : 11

74 General Government Chapter 7 TOWN OF WESTON FY15 FINAL BUDGET AND FINANCING PLAN SPECIAL COMMITTEES/PROGRAMS Moderator Weston Veterans Memorial Educational Fund Committee Actual FY12 Actual FY13 Budget FY14 Final FY15 Budget *+/- % WESTON VETERANS MEMORIAL EDUC FUND COMM Revenues Tax levy and General Fund Revenues 935 1,600 2,100 2, % TOTAL 935 1,600 2,100 2, % - Expenditures ,600 2,100 2, % Council on Aging Director and other Department Managers Senior Service Program Participants Veterans Tax Workoff Program Actual FY12 Actual FY13 Budget FY14 Final FY15 Budget *+/- % SERVICE PROGRAMS Revenues Tax levy and General Fund Revenues 12,310 14,600 15,000 17,000 2, % TOTAL 12,310 14,600 15,000 17,000 2, % - Expenditures - Senior Service Program 12,310 14,600 15,000 17,000 2, % Veterans Tax Workoff Program 10,000 10,000 7 : 12

75 General Government Chapter 7 Town of Weston FY15 Final Budget GENERAL GOVERNMENT: Special Committees/Programs Description of Services Weston Veterans Memorial Educational Fund Committee: This fund was established in 1953 in honor of the Weston men and women who served in the armed forces. The Committee is charged with making financial aid awards to members of the graduating class or recent graduates of Weston High School to assist with their postsecondary education. The fund has a principal balance of approximately $402,751 (non expendable). The budget is used to assist in fund-raising efforts. Staffing Levels Volunteer Committee Budget Recommendations Level Services: This budget is level funded. New Requests Recommended by Town Manager: None requested New Requests Not Recommended by Town Manager: None Senior Service Program: The Senior Service Program allows qualified elderly and disabled property owners to work for the Town. Individuals are paid up to $1,000, which is applied to their property tax bill. Staffing Levels Council on Aging Director coordinates this program. Budget Recommendations Level Services: The amount requested is based on the work available and the number of residents qualified to perform the work. Currently, there is funding for 15 residents to participate. New Requests Recommended by Town Manager: Two additional positions are requested. New Requests Not Recommended by Town Manager: None Veterans Tax Workoff Program: A new program instituted in FY15 which will allow up to 10 participating Veterans to earn up to $1,000 per fiscal year toward their property taxes. 7 : 13

76 General Government Chapter 7 Town of Weston FY15 Final Budget Final FY14 to FY15 ACTUAL BUDGET ACTUAL BUDGET DEP REQ FY15 $ % GENERAL GOVERNMENT FY12 FY13 FY13 FY14 FY15 Budget Change Change Weston Veterans Memorial Educational Fund Committee Printing & Advertising ,400 1,400 1, % Postage % Stationery Total 935 1,600 1,600 2,100 2,100 2, % Final FY14 to FY15 ACTUAL BUDGET ACTUAL BUDGET DEP REQ FY15 $ % GENERAL GOVERNMENT FY12 FY13 FY13 FY14 FY15 Budget Change Change Senior Service Program 12,310 15,000 14,600 15,000 17,000 17,000 2, % Veteran's Tax Workoff Program ,000 10,000 7 : 14

77 General Government Chapter 7 TOWN OF WESTON FY15 FINAL BUDGET AND FINANCING PLAN TOWN CLERK Board of Selectmen Town Manager Assistant Town Manager / Human Resources Director Town Clerk Office Assistant (0.32) Assistant to the Town Clerk Town Final Manager Actual Actual Budget Recommended FY12 FY13 FY14 FY15 Budget +/- % TOWN CLERK & REGISTRARS OF VOTERS Revenues Tax Levy and General Fund Revenues 145, , , ,562 11, % Permits & Licenses % Fees 16,546 14,590 15,200 15, % Total 163, , , ,662 11, % Expenditures Salaries-Elected Officials Salaries 134, , , ,027 11, % Expenses 28,600 36,843 35,535 35, % Total 163, , , ,662 11, % 7 : 15

78 General Government Chapter 7 Town of Weston FY15 Final Budget FINANCE AND ADMINISTRATION: Town Clerk and Registrars of Voters Description of Services The Town Clerk is an appointed position reporting to the Assistant Town Manager/Human Resources Director. The Town Clerk s Office is the custodian of the official records and documents of the Town, issues licenses and permits, including marriage licenses, hunting and fishing licenses, permits for raffles and bazaars, dog licenses, and fuel storage permits. Conducts with the Board of Registrars annual town census and compiles street, school and jury lists. As the Chief Election Official oversees polling locations, election officers, ballot preparation, voting equipment and voting list and the general conduct of all election. Prepares, records and reports official election results to the Secretary of State of the Commonwealth. The Town Clerk conducts elections in strict conformance with State law. FY15 Departmental Goals: 1. Transition the current paper death certificate process to an electronic death registration system. The data will be accessed using the Massachusetts Department of Public Health s Electronic Vital Records database. 2. Convert paper vital statistics to an electronic format using a hand-held scanner. The data will be accessed through PeopleForms. 3. Prepare for the State Primary and State Election. 4. Train Election workers. Staffing Levels FY12 FY13 FY14 FY15 Funded Funded Funded Requested Town Clerk Assistant to the Town Clerk Office Assistant Total FTE Budget Recommendations Level Services: This budget is driven by the number of elections each fiscal year. In FY15, there will be three elections, which is the same as in FY14. Funds have been transferred from the Town Manager s budget to provide additional support for this office during the busy season, as well as to provide coverage in other Town Hall offices when needed. New Requests Recommended by Town Manager: New Requests Not Recommended by Town Manager: None requested None 7 : 16

79 General Government Chapter 7 Town of Weston FY15 Final Budget Final FY14 to FY15 ACTUAL BUDGET ACTUAL BUDGET DEP REQ FY15 $ % TOWN CLERK/REG OF VOTERS FY12 FY13 FY13 FY14 FY15 Budget Change Change Town Clerk/Registrars of Voters Salaries-Office 121, , , , , ,531 16, % Office Staff - Overtime , (600) -54.5% Salaries - Temporary 2,437 2,800 2,794 2, (2,800) % Salaries-Election Workers 10,550 17,844 25,137 18,261 18,261 18, % Sub-total Personal Services 134, , , , , ,292 13, % Town Clerk Printing & Advertising % Postage 16,966 17,600 17,373 18,600 18,600 18, % Microfilm Town Records % Forms 1,794 1,800 1,243 2,500 2,500 2, % Office Supplies ,000 1,000 1, % Binding % Dues % Conference % Fidelity Bond % All Other - - 2, % Sub-total Town Clerk Expenses 20,174 21,675 22,389 23,635 23,635 23, % Registrars of Voters Rental of Polling Places 923 2,000 3,148 2,000 2,000 2, % Custodial % Printing - Street Lists 1,170 1,600 1,118 1,600 1,500 1,500 (100) -6.3% Voting Machine Services 6,156 7,000 8,674 7,200 7,400 7, % Election Supplies , % In-State Travel % Sub-total Reg of Voters Expenses 8,426 11,650 14,454 11,900 12,000 12, % Total 163, , , , , ,927 13, % 7 : 17

80 General Government Chapter 7 TOWN OF WESTON FY15 FINAL BUDGET AND FINANCING PLAN INFORMATION SYSTEMS Board of Selectmen Town Manager School Committee School Superintendent Asst. Town Manager / Human Resources Director Town-Wide Technology Director (.2) Manager of Information Technology Town-Wide Network Manager (.07) Systems Administator GIS Coordinator Town Manager Final Actual Actual Budget Recommended FY12 FY13 FY14 FY15 Budget +/- % INFORMATION SYSTEMS Revenues Tax Levy and General Fund Revenues 641, , , ,088 (56,249) -9.0% Brook School Apartments Enterprise Fund 23,098 18,734 25,939 25, % Water Enterprise Fund 17,263 14,666 13,167 13, % Total 681, , , ,194 (56,249) -8.4% Expenditures Salaries 230, , , ,194 5, % Expenses 250, , , ,000 20, % Computer Hardware Maintenance+ 88,903 71, ,000 80,000 (82,000) -50.6% Fiber Optics Expansion+ 112,541 90, % Total 681, , , ,194 (56,249) -8.4% 7 : 18

81 General Government Chapter 7 Town of Weston FY15 Final Budget GENERAL GOVERNMENT: Information Systems Description of Services The role of Information Systems (IS) is to: 1) support all municipal departments in using technology to improve productivity; 2) streamline the collection, flow and retrieval of information; 3) provide training and technical support to Town offices, 4) be aware of new technologies to improve services, and 5) work with the Town-Wide Technology Director to share technology resources and plan for and implement Town-wide solutions. This office also supports the School department business office in the use of the Town s financial management applications (MUNIS) and by maintaining the Town-wide network. FY15 Departmental Goals 1. Continue to move to virtual server environment. 2. Automate site recovery and business continuity across Town and Schools 3. Optimize Blackboard Connect emergency communication system Staffing Levels FY12 FY13 FY14 FY15 Funded Funded Funded Requested Town-Wide Technology Director Town-Wide Network Manager Manager of Information Technology GIS Coordinator Systems Administrator Total FTE Budget Recommendations Level Services: As departments use more software packages with which to conduct their business, the line item for software maintenance has increased. New Requests Recommended by Town Manager: A request by the Town Accountant for project and grant accounting software is recommended, to benefit all departments who manage the budgets for larger projects and grants, including the Town Manager, Schools, and Facilities. New Requests Not Recommended by Town Manager: None 7 : 19

82 General Government Chapter 7 Town of Weston FY15 Final Budget Final FY14 to FY15 ACTUAL BUDGET ACTUAL BUDGET DEP REQ FY15 $ % INFORMATION SYSTEMS FY12 FY13 FY13 FY14 FY15 Budget Change Change Information Systems Salaries 230, , , , , ,725 9, % Sub-total Personal Services 230, , , , , ,725 9, % Information System Expenses Hardware Maintenance 15,502 23,000 10,888 20,000 25,000 25,000 5, % Software Maintenance 135, , , , , ,000 16, % Permit Tracking Software Fees 28,550 10, % Communications & Network Support 26,776 16,500 9,425 24,000 24,000 23,300 (700) -2.9% In-State Travel % Professional & Consulting Services 23,819 15,000 31,037 20,000 20,000 20, % Education & Training 12,738 20, ,000 20,000 20, % Computer Supplies 6,979 7,000 2,326 7,000 7,000 7, % Sub-total Expenses 250, , , , , ,000 20, % Continuing Balance Accounts Computer Hardware/Software+ 88,903 67,000 71, ,000 80,000 80,000 (82,000) -50.6% Fiber Optics Expansion+ 112, ,000 90, % 201, , , ,000 80,000 80,000 (82,000) -50.6% Total 569, , , , , ,725 (51,718) -7.8% 7 : 20

83 Facilities (Town Wide) Chapter 8 Town of Weston Budget Presentation Chapter 8 FACILITIES (TOWN WIDE) 8 : 1

84 Facilities (Town Wide) Chapter 8 TOWN OF WESTON FY15 FINAL BUDGET AND FINANCING PLAN FACILITIES TOWN-WIDE Superintendent of Schools Town Manager Director of Facilities Deputy Director of Facilities School Buildings & Grounds Staff Municipal Custodial Staff Facilities Coordinator Actual Actual Budget Final FY12 FY13 FY14 FY15 Budget +/- % FACILITIES MAINTENANCE Revenues Tax Levy and General Fund Revenues 1,010,230 1,106,021 1,268,549 1,370, , % Rentals 21,201 25,555 13,500 13, % Brook School Apartments Enterprise Fund 23,145 24,273 26,104 26, % Total 1,054,576 1,155,849 1,308,153 1,409, , % Expenditures Salaries 247, , , ,067 4, % Expenses 588, , , ,675 75, % Facilities Improvements-Town-wide+ 218, , , ,893 21, % Total 1,054,576 1,155,849 1,308,153 1,409, , % 8 : 2

85 Facilities (Town Wide) Chapter 8 Town of Weston FY14 Final Budget FACILITIES TOWN-WIDE: Description of Services Facilities Town-Wide includes the repair, maintenance, and oversight of all municipal and school buildings and facilities. The Facilities Director is responsible for staffing the Permanent Building Committee and reports to both the Superintendent of Schools and the Town Manager. This budget includes the salaries for the Director, Deputy Director, and Facilities Coordinator positions, the repair and maintenance costs for all buildings, and the Facilities Improvements Town-Wide continuing balance account. Utility costs, the cost of supplies, and the cost of other personnel (custodial, maintenance, school grounds) remain in departmental budgets for each building. FY15 Departmental Goals 1. Work with the Permanent Building Committee to oversee multiple projects: completion of the new Field School by September 2014, construction of the new Police Station, exterior improvements to Town Hall, design of new heating plants for the Brook School Apartments, and design and construction of affordable housing units on Warren Avenue. 2. Plan for future energy improvements in accordance with the requirements of being a state-designated Green Community. Staffing Levels FY12 FY13 FY14 FY15 Funded Funded Funded Requested Facilities Director Deputy Facilities Director Facilities Coordinator Total FTE Budget Recommendations Level Services: Municipal and School expenses are level funded. There is a 5% increase for the Town-wide Facilities Improvements account, consistent with the Town s reserve policy, to address maintenance issues in all buildings. New Requests Recommended by Town Manager: $75,000 is added to this budget for turf management in order to properly maintain newly restored fields. New Requests Not Recommended by Town Manager: None 8 : 3

86 Facilities (Town Wide) Chapter 8 Town of Weston FY15 Final Budget Final FY14 to FY15 ACTUAL BUDGET ACTUAL BUDGET DEP REQ FY15 $ % FACILITIES TOWN-WIDE FY12 FY13 FY13 FY14 FY15 Budget Change Change Facilities Town-Wide Salaries 246, , , , , ,067 4, % Overtime 1,302 7,000 4,110 7,000 7,000 7, % Sub-total Personal Services 247, , , , , ,067 4, % School Expenses: 477, , , , , , % Grounds Maintenance ,000 75,000 Municipal Expenses: Contracts: Fire Alarm/Suppression 5,950 10,050 7,845 10,050 10,050 10, % Fire Extinguishers 462 1, ,000 1,000 1, % HVAC 3,963 9,000 5,467 9,000 9,000 9, % Generator 1,261 2,725 3,595 2,725 2,725 2, % Elevator 7,567 8,400 8,185 8,400 8,400 8, % Septic Mechanical 2,910 2,000 2,000 2,000 2,000 2, % Septic Pumping 12,750 12,400 9,638 12,400 12,400 12, % Sub-total Contracts 34,863 45,575 37,505 45,575 45,575 45, % Repairs: Fire Alarm/Suppression 5,303 4,400 5,422 5,400 5,400 5, % Roof - 3,000 1,026 3,000 3,000 3, % Oil Separator 572 3,000-2,000 2,000 2, % HVAC Repair 26,087 27,000 29,910 27,000 27,000 27, % Generator 4,952 5, ,800 5,800 5, % Elevator 3,394 5,000 3,040 5,000 5,000 5, % Garage Doors 7,797 5,000 9,576 5,000 5,000 5, % Pest Control % Electric 12,689 5,500 9,345 8,500 8,500 8, % Plumbing 10,926 4,500 7,612 5,500 5,500 5, % Carpentry 3,999 5,000 9,936 5,000 5,000 5, % Sub-total Repairs 76,510 69,100 77,157 73,100 73,100 73, % Sub-total Municipal Expenses 111, , , , , , % Continuing Balance Account Facilities Improvements-Town-wide+ 67, , , , , ,893 21, % - School Buildings 150, , % Sub-total Continuing Balance Acct 218, , , , , ,893 21, % Total 1,054,576 1,267,298 1,155,849 1,308,153 1,329,976 1,409, , % 8 : 4

87 Finance Chapter 9 Town of Weston Budget Presentation Chapter 9 FINANCE 9 : 1

88 Finance Chapter 9 TOWN OF WESTON FY15 FINAL BUDGET AND FINANCING PLAN FINANCE COMMITTEE Final FY14 to FY15 ACTUAL BUDGET ACTUAL BUDGET DEP REQ FY15 $ % FINANCE FY12 FY13 FY13 FY14 FY15 Budget Change Change Finance Committee Printing/Advertising Postage Dues % All Other % Total Finance Committee % 9 : 2

89 Finance Chapter 9 Town of Weston FY15 Final Budget FINANCE: Finance Committee Description of Services The Weston Finance Committee is comprised of nine members, appointed by the Moderator. Members serve three-year overlapping terms. The role of the Finance Committee is to confer with the Board of Selectmen and other Town officials on all financial matters and to make recommendations to Town Meeting and the voters concerning the Town s financial position and proposed expenditures. Staffing Levels Volunteer Committee supported by Finance Director and Town Manager Budget Recommendations Level Services: This is a level funded budget. TOWN MANAGER'S RECOMMENDATION FY14 to FY15 ACTUAL BUDGET ACTUAL BUDGET DEP REQ LEVEL NEW $ % FINANCE FY12 FY13 FY13 FY14 FY15 SERVICE REQ TOTAL Change Change Finance Committee Printing/Advertising Postage Dues % All Other % Total Finance Committee % 9 : 3

90 Finance Chapter 9 TOWN OF WESTON FY14 FINAL BUDGET AND FINANCING PLAN FINANCE Board of Selectmen Town Manager Finance Director/ Treasurer & Collector Community Preservation Administrator Financial Analyst Financial/Admin Assistant Board of Assessors Town Accountant Assistant Treasurer Principal Assessor Assistant to Town Accountant Financial Assistant Financial Assistant Assistant to Assessor Actual Actual Budget Final FY12 FY13 FY14 FY15 Budget +/- % FINANCE Revenues Tax Levy and General Fund Revenues 695, , , ,990 17, % Brook School Apartments Enterprise Fund 10,487 10,574 11,544 11, % Water Enterprise Fund 11,092 10,878 10,772 10, % Fees & Departmental Revenue 15,297 15,622 15,000 15, % Total 731, , , ,306 17, % Expenditures Salaries 620, , , ,541 19, % Salaries-Elected Officials (500) % Expenses 110, , , ,765 (1,260) -0.9% Total 731, , , ,306 17, % 9 : 4

91 Finance Chapter 9 Town of Weston FY15 Final Budget FINANCE: Finance Director/ Treasurer & Collector Description of Services The Finance Director/Treasurer & Collector is responsible for the management and supervision of the Finance Department (Accounting Office, Assessing Office, Treasurer/Collector s Office), as well as the administrative office of the Community Preservation Administrator. Oversight of the Assessing Office is shared with an elected board. In addition, the Finance Director coordinates payroll processing working with the Assistant Town Manager/ Human Resource Director, oversees risk management and assists the Town Manager in the annual budget development process and other projects. FY15 Departmental Goals 1. Work with the new Town Accountant to improve the Chart of Accounts and implement audit recommendations. 2. Develop a fraud risk assessment policy. 3. Improve functions in all three divisions. Staffing Levels FY12 FY13 FY14 FY15 Funded Funded Funded Requested Finance Director/Treasurer & Collector Financial Analyst Financial Assistant Total FTE Budget Recommendations Level Services: With the exception of salaries, this budget is level funded. New Requests Recommended by Town Manager: New Requests Not Recommended by Town Manager: None requested None 9 : 5

92 Finance Chapter 9 Town of Weston FY15 Final Budget Final FY14 to FY15 ACTUAL BUDGET ACTUAL BUDGET DEP REQ FY15 $ % FINANCE FY12 FY13 FY13 FY14 FY15 Budget Change Change Finance Salaries 190, , , , , ,501 5, % Parking Clerk % Sub-total Personal Services 191, , , , , ,001 5, % Finance Expenses Office Supplies % In-State Travel % Dues/Memberships % Conferences 2,600 2,600 1,486 2,600 2,600 2, % Parking Clerk Expenses % Sub-total Expenses 4,147 4,700 3,116 4,625 4,625 4, % Total Finance 195, , , , , ,626 5, % 9 : 6

93 Finance Chapter 9 Town of Weston FY15 Final Budget FINANCE: Finance Department Town Accountant Description of Services The Town Accountant s Office is part of the Finance Department and maintains all financial records for the Town. Town and School accounts payable are processed through this office, the Town s fixed assets are tracked, as well as preparation and filing of quarterly federal and state payroll returns and W-2 forms. In addition, the office is responsible for keeping and monitoring compliance with all Town contracts. Basis of Accounting The regular method of accounting used by the Town of Weston is the Uniform Massachusetts Accounting System (UMAS). This accounting system is prescribed by the Commonwealth of Massachusetts Department of Revenue for local government entities and is intended to demonstrate compliance with state statutes and local near-term decisions (e.g. the budget). This system prescribes the use of the modified accrual basis of accounting, which is the basis used by all governmental fund types. Modified accrual accounting combines accrual-basis accounting with cash-basis accounting and recognizes revenues when they become available and measurable and recognizes expenditures when liabilities are incurred. This system divides available funds into separate entities within the organization to ensure that the money is being spent where it was intended. The accounting policies of the Town of Weston conform to generally accepted accounting principles (GAAP) as applicable to governmental units. FY15 Departmental Goals 1. Implement Munis project and grant accounting module, assisting departmental users. 2. Update and reorganize Chart of Accounts. 3. Plan for implementation of purchase orders for municipal departments. Staffing Levels FY12 FY13 FY14 FY15 Funded Funded Funded Requested Town Accountant Assistant to Town Accountant Total FTE Budget Recommendations Level Services: Because of a decrease in expected audit fees, this budget is reduced overall for FY15. New Requests Recommended by Town Manager: A request by the Town Accountant for Munis Project and Grant Accounting software is recommended in the budget for Information Systems. New Requests Not Recommended by Town Manager: A request for an additional $5,000 for the annual audit, in order to create a Comprehensive Annual Financial Report (CAFR) is not recommended at this time. 9 : 7

94 Finance Chapter 9 Town of Weston FY15 Final Budget Final FY14 to FY15 ACTUAL BUDGET ACTUAL BUDGET DEP REQ FY15 $ % FINANCE FY12 FY13 FY13 FY14 FY15 Budget Change Change Town Accountant Salaries 120, , , , , ,134 2, % Sub-total Personal Services 120, , , , , ,134 2, % Audit 34,000 37,000 34,500 40,000 38,500 38,500 (1,500) -3.8% Forms 662 1, , (300) -30.0% Office Supplies 432 1, ,200 1,200 1, % In-State Travel % Dues % Conference 1,640 2,000 2,000 2,400 2,400 2, % All Other % Sub-total Expenses 37,408 41,900 38,489 45,450 43,690 43,690 (1,760) -3.9% Total Town Accountant 157, , , , , ,824 1, % 9 : 8

95 Finance Chapter 9 Town of Weston FY15 Final Budget FINANCE: Finance Department Board of Assessors Description of Services The Weston Board of Assessors is a five member elected Board. The Board of Assessors has direct supervision of this office for assessing, valuation and related matters. The Finance Director/Treasurer & Collector has supervisory responsibility for personnel, staffing and budgetary issues. The Board of Assessors is responsible for determining the value of all real and personal property in Weston annually as required by the Department of Revenue. The office maintains a complete listing of current property assessments. The office also receives over 11,000 motor vehicle excise tax records from the Registry of Motor Vehicles which are processed and committed to the Tax Collector. The office prepares appraisals for court appearances before the Appellate Tax Board. The office correlates all the required schedules for submittal to the Department of Revenue in order to set the tax rate. The Fiscal Year 2015 is a state certification year of all 4,300 + real and personal property accounts. The office is engaged in community outreach initiatives, providing several mailers to inform property owners of all statutory real estate exemptions, inform seniors of the opportunities for deferral of their property taxes, community preservation act exemptions, and all real estate abatements. FY15 Departmental Goals 1. Meet all new and current Department of Revenue requirements and standards to fully comply with the triennial state certification of all real and personal property. 2. Continue to ensure the accuracy of real property valuation through the routine re-inspection of all parcels on a systematic basis. 3. Improve customer access to the assessing data by enhancing information available via the web based mapping database, increasing the number of applications and other forms available on the Town s website. Staffing Levels FY12 FY13 FY14 FY15 Funded Funded Funded Requested Principal Assessor Assistant to Assessor Financial Assistant Total FTE Budget Recommendations Level Services: The elected Assessors have traditionally received a stipend of $100 each per year. It is recommended that this amount instead be paid out of the expense budget as reimbursement for use of their personal vehicles on Town business. New Requests Recommended by Town Manager: None requested New Requests Not Recommended by Town Manager: None 9 : 9

96 Finance Chapter 9 Town of Weston FY15 Final Budget Final FY14 to FY15 ACTUAL BUDGET ACTUAL BUDGET DEP REQ FY15 $ % FINANCE FY12 FY13 FY13 FY14 FY15 Budget Change Change Assessors Salary-Elected Officials (500) % Office Salaries 194, , , , , ,908 6, % Sub-total Personal Services 194, , , , , ,908 5, % Professional/Consulting 22,801 23,500 20,466 30,250 30,250 30, % Computer 4,305 3,750 2,954 3,300 3,300 3, % Stationery % Forms % Office Supplies 1,393 1,400 2,068 1,400 1,400 1, % In-State Travel 3,575 2,500 4,296 3,500 3,500 4, % Dues % Registry of Deeds % Subscriptions/Publications % Conference 3,853 5,000 4,613 5,000 5,000 5, % All Other 394 1, ,000 1,000 1, % Sub-total Expenses 37,876 38,825 36,639 46,125 46,125 46, % Total Assessors 232, , , , , ,533 6, % 9 : 10

97 Finance Chapter 9 Town of Weston FY15 Final Budget FINANCE: Finance Department Treasurer/Collector Description of Services The Treasurer/Collector s Office is part of the Finance Department and issues over 34,000 real estate, water and motor vehicle excise bills each year. Payments are accepted at Town Hall, through the mail (to a lockbox service) or made by electronic debit from a checking account through the Town s website. This office maintains a collection rate of over 99 percent for all property tax bills. Additionally, this office issues over 2,500 transfer station decals annually. As part of the Treasurer s function, this office establishes and maintains deferred taxes and tax title accounts on all delinquent or deferred property tax accounts. Collection of tax titles takes place through the use of an attorney specializing in tax title and foreclosure. Additional Treasurer s functions include investing, borrowing and managing all Town funds received or disbursed; and assisting the Commissioners of Trust funds in investing approximately $9,500,000 in stocks, bonds and cash. By statute, the Treasurer/Collector is also the Town s liaison to the Middlesex Retirement Board. FY15 Departmental Goals 1. Streamline payment processes by adding more online payment capabilities. 2. Consolidate bank accounts to save money on bank fees. 3. Publish tailings or stale checks on the Town s website. Staffing Levels FY12 FY13 FY14 FY15 Funded Funded Funded Requested Treasurer/Collector Fin. Dir. Fin. Dir. Fin. Dir. Fin. Dir. Assistant Treasurer Financial Assistant Total FTE Budget Recommendations Level Services: With the exception of a small increase in salaries, this budget is level funded. New Requests Recommended by Town Manager: None requested New Requests Not Recommended by Town Manager: None 9 : 11

98 Finance Chapter 9 Town of Weston FY15 Final Budget Final FY14 to FY15 ACTUAL BUDGET ACTUAL BUDGET DEP REQ FY15 $ % FINANCE FY12 FY13 FY13 FY14 FY15 Budget Change Change Treasurer & Collector Salaries 114, , , , , ,498 4, % Sub-total Salaries 114, , , , , ,498 4, % Repair Office Equipment % Recording 900 1, ,500 1,250 1,250 (250) -16.7% Bank Fees 9,334 7,500 9,369 12,000 12,000 12, % Advertising % Print Bills 3,341 4,500 2,980 4,500 5,000 5, % Postage 11,961 16,000 12,590 16,000 15,500 15,500 (500) -3.1% Stationery % Office Supplies 1,702 1,900 1,128 1,900 1,900 1, % In-State Travel % Dues % Conference % Fidelity Bond 2,438 2,500 2,688 2,500 2,750 2, % All Other % Sub-total Expenses 31,507 37,075 30,776 41,825 41,825 41, % Total Treasurer & Collector 146, , , , , ,323 4, % 9 : 12

99 Land Use, Inspectional Services & Planning Chapter 10 Town of Weston Budget Presentation Chapter 10 LAND USE, INSPECTIONAL SERVICES & PLANNING 10 : 1

100 Land Use, Inspectional Services & Planning Chapter 10 TOWN OF WESTON FY15 FINAL BUDGET AND FINANCING PLAN LAND USE, INSPECTIONAL SERVICES & PLANNING LAND USE, INSPECTIONAL SERVICES & PLANNING Actual FY12 Actual FY13 Budget FY14 Final FY15 Budget +/- % Revenues Tax Levy and General Fund Revenues (343,997) (224,987) 39,434 (159,171) (198,605) % Permits & Licenses, Departmental Revenue 972, , , , , % Board of Appeals - Fees 9,600 11,000 11,000 11, % Planning Board - Fees 20,150 17,100 18,500 17,100 (1,400) -8.2% Conservation Commission - Rentals & Fees 1,341 1,600 1,500 1, % Historical Commission - Fees 3,825 2,000 2,000 2, % Total 663, , , ,704 (17,730) -2.8% Expenditures Salaries 477, , , ,229 13, % Expenses 186, , , ,475 (31,205) -16.0% Total 663, , , ,704 (17,730) -2.5% 10 : 2

101 Land Use, Inspectional Services & Planning Chapter 10 Town of Weston FY15 Final Budget LAND USE AND DEVELOPMENT: Inspectional Services Description of Services Inspectional Services is responsible for the safe construction of our built environment and the orderly, appropriate and beneficial use of buildings and property in the Town. This work is carried out across the building trades by reviewing proposed plans, issuing permits, performing site inspections and issuing enforcement orders. This office provides: Review of proposed site plans and uses for conformance with Zoning Bylaw. Review of construction plans for conformance with the State Building Code and all appurtenant codes, the Plumbing and Gas Code, the National Fire Protection Association Regulations and the National Electric Code, the Zoning Act and the Zoning Bylaw. Oversight of the Land Use permitting process, including Building, Plumbing, Electric and Zoning permits. The timely investigation and enforcement-abatement of zoning violations. Field inspections to ensure compliance with above listed codes and other department issued permit/special permit/ site plan approval conditions. Enforcement activities for the Planning Board, Historical Commission. Technical assistance to the various Boards and other Town departments Works in close contact with the Fire Department to provide code required inspections and certifications of both public and private structures. Review of proposed land use regulations and zoning proposals. Proposals for ways to streamline the permitting process, including simplifying the Zoning Bylaw, developing checklists and encouraging departmental collaboration. Planning for and implementation of technical and other work flow and process improvements such as; on-line permitting, digitalization of office documents, the move to electronic storage of office documents, field inspections tools and software. Successful delivery of various Board objectives. Safe occupancy of all structures designed for same. In the calendar year 2013, 667 building permits, 627 electrical permits, 671 plumbing and gas permits, 86 sheet metal permits and 34 Chapter 106 (common area inspections) were issued, a decrease of less than 1% from 2012; however, the total estimated cost of the projects rose 28% from $84 million in 2012 to $117 million in 2013, making them bigger and more complicated. The Inspector of Buildings serves as the Land Use Coordinator, working closely with the Town Planner and Planning Board, Board of Health, Conservation Commission, Historical Commission, Zoning Board of Appeals, Fire Department and the Town Engineer. In addition, he oversees the work of the Conservation Administrator and ZBA & Housing Partnership Staff Assistant. Receipts from permit fees cover the full cost of this department s operations. 10 : 3

102 Land Use, Inspectional Services & Planning Chapter 10 FY15 Departmental Goals 1. Decrease turn-around time for all approvals by encouraging collaboration across those individuals/boards which issue approval. 2. Reduce cost/effort for compliance and increase level of compliance achieved by constant review of process and review of success/failure for each activity/initiative. 3. Increase utility of field inspections tools. 4. Work with the Planning Board, Zoning Board of Appeals, Historical Commission, Conservation Commission and other stake-holders and consultants to deliver best practices in residential development, landscaping, and general site design in order to strengthen the various aesthetics that makes Weston the town it is. 5. Develop an Electronic Document Storage system plan that will give utility to users and help deliver accurate, up-to-date material to decision makers. 6. Continue to develop an on-line application for permit tracking. 7. Continue to fully integrate permit tracking across all permit issuing authorities, Fire Department, Board of Health, Conservation Commission, DPW Storm Water. Staffing Levels FY12 FY13 FY14 FY15 Funded Funded Funded Requested Inspector of Buildings/Land Use Coord Deputy Building Inspector Plumbing Inspector Electrical Inspector Total FTE Budget Recommendations Level Services: The number of additional hours for inspection coverage has been reduced. In addition, the budget is reduced because of the elimination of a one-time expense for a vehicle in FY14. New Requests Recommended by Town Manager: New Requests Not Recommended by Town Manager: None requested None 10 : 4

103 Land Use, Inspectional Services & Planning Chapter 10 Town of Weston FY15 Final Budget Final FY14 to FY15 ACTUAL BUDGET ACTUAL BUDGET DEP REQ FY15 $ % FY12 FY13 FY13 FY14 FY15 Budget Change Change Inspectional Services Salaries 146, , , , , ,503 (6,887) -3.9% Sub-total Personal Services 146, , , , , ,503 (6,887) -3.9% Education & Training 685 1, ,300 1,300 1, % Communication ,400 1,440 1,440 1, % Postage % Gasoline % Office Supplies 1, , % In-State Travel 4,754 6,600 7,068 5,280 5,000 5,000 (280) -5.3% Subscriptions & Publications 1, % Conference % Equipment , (16,000) -97.6% Sub-total Expenses 9,119 10,355 10,549 26,055 9,850 9,850 (16,205) -62.2% Sealer of Weights & Measures Maintenance of Equipment % Education & Training % Office Supplies % Postage % Publications % In-State Travel % Sub-total Sealer Weights/Meas % Total 155, , , , , ,953 (23,092) -11.4% 10 : 5

104 Land Use, Inspectional Services & Planning Chapter 10 Town of Weston FY15 Final Budget LAND USE AND DEVELOPMENT: Salaries Description of Services This budget represents employees who staff various Land Use Departments and functions. The Town Planner staffs the Planning Board and provides general planning assistance to other functions of Town government. The Conservation Administrator provides technical and administrative support to the Conservation Commission. The Staff Assistant, whose salary is partially funded through the CPA, provides technical and administrative support to the Zoning Board of Appeals and the Housing Partnership. The Permit Administrator and Administrative Assistant provide administrative support to the Land Use Coordinator/Building Inspector, Planning Board, Zoning Board of Appeals, Conservation Commission, and Historical Commission. The salary budget for the Land Use Coordinator and Inspectors is budgeted in Inspectional Services. Staffing Levels FY12 FY13 FY14 FY15 Funded Funded Funded Requested Town Planner Conservation Administrator Land Manager Staff Asst./ZBA & Housing Partnership Permit Administrator Administrative Assistant Total FTE Budget Recommendations Level Services: Community Preservation funds are used to fund 2.5 hours per week of housing related work done by the Staff Assistant ZBA & Housing Partnership. New Requests Recommended by Town Manager: A part-time Land Manager (10 hours/week) is recommended to initiate a Land Management Program for the Conservation Commission which includes (1) annual conservation land boundary monitoring, (2) identification and documentation of new encroachments and other conservation land violations, (3) addressing conservation land encroachments, (4) monitoring former encroachments to ensure compliance with land management goals, and (5) addressing other conservation land violations. New Requests Not Recommended by Town Manager: None Final FY14 to FY15 ACTUAL BUDGET ACTUAL BUDGET DEP REQ FY15 $ % FY12 FY13 FY13 FY14 FY15 Budget Change Change Salaries 331, , , , , ,726 20, % 10 : 6

105 Land Use, Inspectional Services & Planning Chapter 10 Town of Weston FY15 Final Budget LAND USE AND DEVELOPMENT: Board of Appeals Description of Services The Zoning Board of Appeals is a quasi-judicial board with the following powers and duties: 1. To hear and decide appeals taken by any person aggrieved by reason of his/her inability to obtain a permit or an enforcement action given by an administrative officer, or by a decision of the Zoning Enforcement Officer (Inspector of Buildings); 2. To hear and decide applications for Special Permits and Variances upon which the Board is empowered to act under the Weston Zoning Bylaw and other rules; 3. To hear and decide petitions for Comprehensive Permits under MGL Chapter 40B (affordable housing). FY15 Departmental Goals 1. Continue to locate older decisions which are missing from department files, copy and scan. Accomplish in conjunction with student and senior service volunteer hours. 2. Continue to update the department s on-line information to assist petitioners; continue to stay up-to-date, and in compliance with Massachusetts General Laws, and best management practices. Staffing Levels FY12 FY13 FY14 FY15 Funded Funded Funded Requested Staff Asst./ZBA & Housing Partnership Administrative Assistant Shared Shared Shared Shared Total FTE Budget Recommendations Level Services: This budget is level funded. The salary for the Staff Assistant is in the Land Use salaries budget. New Requests Recommended by Town Manager: New Requests Not Recommended by Town Manager: None requested None Final FY14 to FY15 ACTUAL BUDGET ACTUAL BUDGET DEP REQ FY15 $ % FY12 FY13 FY13 FY14 FY15 Budget Change Change Board of Appeals Printing & Advertising 2,345 2,725 1,328 2,725 2,300 2,300 (425) -15.6% Stationery % Office Supplies % Dues (220) % Conference % All Other % Total 2,345 3,205 2,217 3,205 3,205 3, % 10 : 7

106 Land Use, Inspectional Services & Planning Chapter 10 Town of Weston FY15 Final Budget LAND USE AND DEVELOPMENT: Planning Board Description of Services The Planning Board is responsible for the review of land division as well as review of specific development proposals. The Planning Board s duties are largely identified under State Statute (MGL Chapter 41, Section 81) and by the Town s Zoning bylaw and include: Analysis of subdivisions and site plans Assist homeowners and developers in interpreting the Zoning Bylaw Provide field inspections to ensure compliance with Planning Board permits Carry out the Scenic Road Bylaw Provide technical assistance to the Zoning Board of Appeals on Comprehensive Permits Work with other Town boards, departments and committees on long-range planning issues Develop and/or evaluate land use regulations and zoning proposals. FY15 Departmental Goals 1. Revise and update Site Plan Regulations and application procedures. 2. Work with consultants to document best practices in residential development, landscaping, and general site design in order to strengthen the scenic character of Weston. 3. Develop regulations and bylaws regulating site disturbance and preserving the scenic character of Weston. Staffing Levels FY12 FY13 FY14 FY15 Funded Funded Funded Requested Town Planner Administrative Staff Shared Shared Shared Shared Total FTE Budget Recommendations Level Services: This expense budget is level funded. The salary for the Town Planner is in the Land Use salaries budget. New Requests Recommended by Town Manager: New Requests Not Recommended by Town Manager: None requested None 10 : 8

107 Land Use, Inspectional Services & Planning Chapter 10 Town of Weston FY15 Final Budget Final FY14 to FY15 ACTUAL BUDGET ACTUAL BUDGET DEP REQ FY15 $ % FY12 FY13 FY13 FY14 FY15 Budget Change Change Planning Board Professional & Consulting Services 27,427 32,000 17,029 31,500 31,500 31, % Printing & Advertising 1,359 1,500 2,246 1,400 1,400 1, % Postage * % Copy Plans % Stationery % Photocopying % In-State Travel % Dues % Subscriptions & Publications % Conference % Total 31,265 36,370 21,428 36,120 36,120 36, % *As of FY14, postage budgeted in Clerk's Office 10 : 9

108 Land Use, Inspectional Services & Planning Chapter 10 Town of Weston FY15 Final Budget LAND USE AND DEVELOPMENT: Conservation Commission Description of Services The Conservation Commission is responsible for administering the Massachusetts Wetlands Protection Act (WPA). Specifically, this includes reviewing all proposed municipal, private, and commercial projects to determine whether local and state wetland laws apply. The Conservation Administrator advises and provides technical expertise to the Conservation Commissioners in the areas of environmental laws and regulations, wetlands delineation, and erosion control measures to avoid legal action against the Town and protect the environment. Staff and Commissioners conduct pre-hearing site inspections and meetings. Other duties include: managing the day-to-day activities of the Conservation Office; enforcing and implementing Conservation Commission decisions and policies, assisting landowners with filing wetland permits, addressing wetland violations, scheduling, administering and participating in public hearings; and providing environmental education and outreach to residents. In addition to their regulatory responsibilities, the Commission actively manages approximately 2,000 acres of conservation land. The Commission oversees three annual land management contracts: (1) sustainable forestry, (2) maple sugaring, and (3) community farming. In addition, CPA funds have been used on occasion for field edge preservation and hemlock treatment to combat infestation of the invasive woolly adelgid. Routine trail clearing and maintenance is generously funded by the Weston Forest and Trail Association. Over the last several years, the Commission has hired a land survey company to locate and mark conservation land properties. This important work has led to the discovery of over 30 encroachments on conservation land. Some of these encroachments have been addressed but others have not due to lack of staffing. In addition, without establishing a future land monitoring program, new encroachments will go unnoticed. Unless encroachments are discovered quickly, they become difficult to enforce. Conservation Commission Revenue Sources The Conservation Commission is authorized by the WPA to collect and retain filing fees for permit applications to offset the costs of administering the WPA. $4,616 was collected in FY13. Funds may be expended from this account to only to help offset a portion of the Commission s costs associated with administering the Wetlands Protection Act. Unused funds are carried over from the previous year. In FY13, $5,057 was withdrawn from the WPA fund to pay for outside consultant review, mileage reimbursements, costs to attend professional conferences and training, and field equipment. The WPA Fund had a balance of $5,654 at the end of FY13. In addition, the Commission oversees the upkeep and rental use of a residence at 27 Crescent Street (Melone Homestead). This historic home is used as a housing unit for conservation-related employees and as facility space for conservation organizations responsible for the management of the surrounding property. Rent collected is deposited into the General Fund. FY15 Departmental Goals 1. Initiate a Land Management Program to include annual monitoring and enforcement of Weston Conservation Land. 2. Consider expanding the deer management program in Weston, and establish long-term vegetation monitoring protocol to assess deer damage over time. 3. Continue to work with other municipal staff to implement the Stormwater By-law. 4. Staffing Levels FY12 FY13 FY14 FY15 Funded Funded Funded Requested Conservation Administrator Part-time Land Manager Administrative Staff Shared Shared Shared Shared Total FTE : 10

109 Land Use, Inspectional Services & Planning Chapter 10 Budget Recommendations Level Funding: This budget is reduced by $15,000, because the amount set aside for the last several years to maintain Case Estates land is eliminated, since the Town has not been able to purchase the land. New Requests Recommended by Town Manager: A part-time Land Manager (10 hours/week) is recommended as an addition to the Land Use Salaries budget to initiate a Land Management Program which includes (1) annual conservation land boundary monitoring, (2) identification and documentation of new encroachments and other conservation land violations, (3) addressing conservation land encroachments, (4) monitoring former encroachments to ensure compliance with land management goals, and (5) addressing other conservation land violations. New Requests Not Recommended by Town Manager: None Town of Weston FY15 Final Budget Final FY14 to FY15 ACTUAL BUDGET ACTUAL BUDGET DEP REQ FY15 $ % FY12 FY13 FY13 FY14 FY15 Budget Change Change Conservation Commission Administration Education & Training (60) -20.0% Postage % Office Supplies , % In-State Travel % Dues % Conference % All Other % Sub-total Administration 852 2,450 3,279 2,450 2,450 2, % Land Management Land Management 44,746 32,150 46,848 32,150 30,150 30,150 (2,000) -6.2% Land Management/Dams 15, ,000 2,000 2, % Sub-total Land Management 59,746 32,150 46,848 32,150 32,150 32, % Case Estates Land Mgt./Maint Acre Field 3,751 6,300 3,373 6,300 6,300 6, % Land Mgt./Maint. - Ash & Wellesley 8,209 15, , (15,000) % Sub-total Case Estates 11,960 21,300 3,469 21,300 6,300 6,300 (15,000) -70.4% Farm Education & Training 16,878 17,850 11,640 17,850 17,850 17, % Gardens 570 1, ,000 1,000 1, % Maple Project 4,000 4,000 4,000 4,000 4,000 4, % Mowing 19,767 16,800 8,828 16,800 16,800 16, % Orchard 1,615 1,050-1,050 1,050 1, % Hunger Relief 23,031 25,000 25,000 25,000 25,000 25, % All Other - 2, ,500 2,500 2, % Sub-total Farm 65,860 68,200 49,747 68,200 68,200 68, % Total Conservation Comm 138, , , , , ,100 (15,000) -12.1% 10 : 11

110 Land Use, Inspectional Services & Planning Chapter 10 Town of Weston FY15 Final Budget LAND USE AND DEVELOPMENT: Description of Services Historical Commission Crescent Street Historic District Commission The Historical Commission is the authority charged with town-wide preservation responsibilities. The Commission identifies and documents town buildings, domestic architecture, and other local features of historical significance and educates the public as to their importance. The Commission also administers the Town s Demolition Delay Bylaw and preservation restrictions for several Town and private buildings. While this is a volunteer Commission, staff support is also provided by the Land Use Coordinator and shared staff in the Land Use departments. Commission members serve on the Community Preservation Committee the Josiah Smith Tavern/Old Library Working Group, and as liaison to the Permanent Building Committee. The Commission may use local consultants to provide expertise, advice and services in support of its goals. The Crescent Street Historic District Commission is charged with reviewing proposed exterior modifications of structures and other features located in the district, in accordance with Article XXVIII for the Town s general bylaw, which was enacted in FY15 Departmental Goals 1. As needed, manage subcommittee activity to accomplish use and preservation recommendations for the Josiah Smith Tavern, Old Library and the Fiske Law Office. 2. Continue to monitor and provide oversight for historic information added to the Weston GIS system. 3. Continue the preliminary archival assessment of Weston town artifacts and documents. 4. Complete the identification and documentation of all Weston homes and other important buildings and structures which may be affected by the demolition delay by-law. 5. Complete preservation restrictions for the Josiah Smith Tavern in conjunction with Historic New England, the Old Library, Fiske Law Office, and Melone Homestead, and the outstanding private preservation restrictions that were approved at previous town meetings. Provide support/guidance for other CPA funded historic projects, like the cemetery restoration and the Town archives. 6. Support Town preservation goals through analysis and recommendation on any proposed CPA historic projects or proposed development plans affecting historic properties and historic neighborhoods. Staffing Levels FY12 FY13 FY14 FY15 Funded Funded Funded Requested Inspector of Buildings/Land Use Coord. Shared Shared Shared Shared Permit Administrator Shared Shared Shared Shared Total FTE Shared Shared Shared Shared Budget Recommendation Level Services: This budget is level funded for FY15. New Requests Recommended by Town Manager: None New Requests Not Recommended by Town Manager: A request for a dedicated part-time staff person is not recommended at this time; the Land Use Coordinator has started to provide additional staff support to the Historical Commission. 10 : 12

111 Land Use, Inspectional Services & Planning Chapter 10 Town of Weston FY15 Final Budget Final FY14 to FY15 ACTUAL BUDGET ACTUAL BUDGET DEP REQ FY15 $ % FY12 FY13 FY13 FY14 FY15 Budget Change Change Historical Commission Professional & Consult 544 3, ,400 3,400 3, % Printing & Advertising 2, % Postage % Archieve/Office Supplies 1, % All Other , % Sub-total Historical Comm 4,497 4,500 4,500 4,500 4,500 4, % Crescent Street Historic District Commission All Other % Sub-total Crescent St Historic Dist Comm % Total Historical 4,497 4,600 4,500 4,600 4,600 4, % 10 : 13

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113 Public Safety Chapter 11 Town of Weston Budget Presentation Chapter 11 PUBLIC SAFETY 11 : 1

114 Public Safety Chapter 11 TOWN OF WESTON FY15 FINAL BUDGET AND FINANCING PLAN POLICE DEPARTMENT Board of Selectmen Town Manager Chief of Police Secretary Operations Divisions Lieutenant Administrative Division Lieutenant Court Prosecutor Sergeants (5) Community Service Officer Administrative Sergeant Patrol Officers (16) Clerk- Dispatchers (4) Actual Actual Budget Final FY12 FY13 FY14 FY15 Budget +/- % POLICE Revenues Tax Levy and General Fund Revenues 2,854,134 2,840,746 2,948,577 2,948,219 (358) 0.0% Fines and forfeits 83,867 91,161 75,200 75, % Permits 2,988 3,025 2,025 2, % Fees 48,504 40,591 42,550 42, % Total 2,989,493 2,975,523 3,068,352 3,067,994 (358) 0.0% Expenditures Salaries 2,585,495 2,575,835 2,678,088 2,658,394 (19,694) -0.7% Expenses 249, , , ,600 (9,664) -3.2% Equipment+ 154, ,314 91, ,000 29, % Total 2,989,493 2,975,523 3,068,352 3,067,994 (358) 0.0% 11 : 2

115 PUBLIC SAFETY: Police Department Description of Services Public Safety Chapter 11 Town of Weston FY15 Final Budget The Weston Police Department provides a complete range of public safety and community-based services including criminal investigation, traffic enforcement, preventative patrol and community services. FY15 Departmental Goals 1. Focus on internal policies and procedures. Meet more frequently with supervisory and administrative staff to evaluate and keep abreast of daily operations. Develop new evaluation system that shows more clearly the level of work being performed. 2. New programs such as Alert-Lockdown-Inform-Counter-Evacuate (ALICE) and Active Shooter have been developed to enhance school safety. School staff and students are being taught different methods to react to emergencies in school buildings. Help bridge the gap between civilian perception of these programs and the benefit they may provide to school personnel and students. 3. Work with the Permanent Building Committee to make the transition from the existing police station to temporary quarters in the most cost effective and efficient way. Conduct the business of the Police Department as effectively as possible during the construction of a new station. Staffing Levels FY12 FY13 FY14 FY15 Funded Funded Funded Requested Chief Lieutenants Sergeants Police Officers (patrol) Court Prosecutor Community Service (schools) Civilian Dispatchers Secretary Custodian Total FTE Budget Recommendations Level Services: A third vehicle is requested to replace the Chief s vehicle, which has a continuing electrical problem that can t be resolved. Overall, this budget is decreasing due to the departure of higher paid personnel and hire of replacements. New Requests Recommended by Town Manager: None requested New Requests Not Recommended by Town Manager: None 11 : 3

116 Public Safety Chapter 11 Town of Weston FY15 Final Budget Final FY14 to FY15 ACTUAL BUDGET ACTUAL BUDGET DEP REQ FY15 $ % PUBLIC SAFETY FY12 FY13 FY13 FY14 FY15 Budget Change Change Police Salaries-Other 1,732,936 1,871,484 1,769,504 1,893,774 1,851,980 1,859,294 (34,480) -1.8% Salaries-Administrative 396, , , , , ,430 (2,871) -0.7% Overtime 455, , , , , ,670 17, % Sub-total Personal Services 2,585,495 2,592,548 2,575,835 2,678,088 2,647,552 2,658,394 (19,694) -0.7% Uniforms 22,518 21,000 22,870 31,000 25,000 25,000 (6,000) -19.4% Electricity 35,169 45,000 37,960 45,000 40,000 40,000 (5,000) -11.1% Oil/Gas 14,115 14,000 13,224 17,234 18,000 18, % Water ,500 2,500 2, % Repair/Maintenance-Building - 19,380 17,765 21,880 22,000 22, % Repair-Furnishings 1, , % Repair-Vehicles & Equipment ,000 3,000 3, % Repair-Office Equipment 1,230 1, ,600 1,200 1,200 (400) -25.0% Repair-Computer 660 2,000 3,399 2, (1,500) -75.0% Physical Fitness-Medical Services 979 2,200 4,210 4,600 2,500 2,500 (2,100) -45.7% Education & Training 7,360 6,000 6,054 8,000 13,000 13,000 5, % Telephone 9,833 9,500 9,758 9,500 10,000 10, % Postage 941 1, , (600) -50.0% Telephone/Computer 1,402 3,500 1,028 3,500 3,000 3,000 (500) -14.3% Radio Equipment 3,660 6,500 5,006 6,500 7,500 7,500 1, % Gas/Diesel 87,851 80,000 80,376 80,000 80,000 80, % Forms 1, (300) -37.5% Office Supplies 6,230 6,500 7,779 6,500 8,000 8,000 1, % Signs ,000 1, % Custodial Supplies 2,268 4,500 3,273 4,500 3,500 3,500 (1,000) -22.2% Feed Prisoners (50) -50.0% Photography % Firearms 2,034 7,000 9,310 12,000 8,500 8,500 (3,500) -29.2% Police Supplies 8,141 6,000 3,157 6,000 11,000 11,000 5, % In-State Travel (250) -50.0% Out-of-State Travel (250) -50.0% Dues 8,325 8,400 8,625 8,400 8,800 8, % Subscriptions & Publications ,600 1,600 1, % Conference (400) -80.0% Legal Defense Fund 5,000 6,250 5,750 6,250 6,750 6, % All Other 26,353 5,000 18,804 5,000 5,000 5, % Bullet Proof Vests - - 1,573 6,400 2,000 2,000 (4,400) -68.8% Equipment 792 7,500-7,500 2,500 2,500 (5,000) -66.7% Sub-total Expenses 249, , , , , ,600 (9,664) -3.2% Police - Continuing Balance Accounts Equipment+ 154, , ,314 91, , ,000 29, % Sub-total Police Cont Bal 154, , ,314 91, , ,000 29, % Grand Total 2,989,493 3,009,378 2,975,523 3,068,352 3,057,152 3,067,994 (358) 0.0% * FY13 Police Salaries increased by $35,000 at STM in November : 4

117 Public Safety Chapter 11 TOWN OF WESTON FY15 FINAL BUDGET AND FINANCING PLAN FIRE DEPARTMENT Board of Selectmen Town Manager Fire Chief Administrative Assistant Clerk - Dispatchers (4) Deputy Fire Chief Captain Captain Captain Captain Lieutenant Lieutenant Lieutenant Lieutenant Firefighters (5) Firefighters (5) Firefighters (5) Firefighters (5) Call Firefighters Actual Actual Budget Final FY12 FY13 FY14 FY15 Budget +/- % FIRE Revenues Tax Levy and General Fund Revenues 2,606,872 2,597,979 3,434,175 2,832,764 (601,411) -17.5% Fees and Permits 27,533 30,262 34,800 34, % Ambulance/Other 430, , , , % Total 3,065,049 3,082,777 3,863,675 3,262,264 (601,411) -15.6% Expenditures Salaries 2,604,816 2,694,672 2,819,005 2,867,594 48, % Expenses 272, , , , % Hydrant Service 42,570 42,615 44,000 44, % Emergency Management ,000 2, % Fire Pumper ,000 - (600,000) % Fire Radios ,000 - (50,000) % Brush Truck+ 98,751 1, % Chief's Vehicle+ - 44, % Equipment & Apparatus+ 46,322 36,271 45,000 45, % Total 3,065,049 3,082,777 3,863,675 3,262,264 (601,411) -15.6% 11 : 5

118 Public Safety Chapter 11 Town of Weston FY15 Final Budget PUBLIC SAFETY: Fire Department Description of Services The Fire Department is responsible for the protection of lives and property from manmade and natural disasters. This is accomplished through fire prevention, public education and fire suppression. Additional responsibilities include the Town s basic life support and ambulance and emergency management. Including the Fire Chief, the department is funded for 30 permanent, 5 call firefighters, 4 civilian clerk-dispatchers, and an administrative assistant. On a daily basis, the Fire Department is staffed with one or two officers and four to five firefighters operating out of two stations. Due to financial limitations, the first vacancy (sick or vacation leave) on any shift is not filled. As a result, approximately 85 percent of all shifts are not fully staffed. In 2013, the department responded to over 2,200 calls for service, of which 1,092 were ambulance related. This budget also includes funding for emergency management; the Fire Chief also serves as the Town s Emergency Management Director. FY15 Departmental Goals 1. Continue to improve radio communication systems, by purchasing new portable radios and mobile repeaters and evaluating and researching the need for building bi- directional antennas (BDA s), as well as the possible move of the main transmitter from Regis College to Paine Hill. 2. Continue to upgrade and improve firefighter safety equipment, including purchasing new Self Contained Breathing Apparatus (SCBA), replacing turnout gear, thermal imaging cameras and combustible gas meters. 3. Increase training offered by allowing more members to attend classes at the MA Fire Academy and by hiring instructors to teach firefighter safety and survival as well as may day training. This would be done at the old Field School before it is demolished. 4. Continue to improve public education and fire prevention programs, by expanding CPR/AED classes, working more with the COA on elder safety, fire prevention and preparedness, and spending more time in the schools teaching fire prevention. Staffing Levels FY12 FY13 FY14 FY15 Funded Funded Funded Requested Chief Deputy Chief Captains Day Officer/Captain Lieutenants Firefighters Civilian Clerk-Dispatchers Administrative Assistant Total FTE Budget Issues Level Funded Budget: This budget is level funded, with the exception of increases in salaries, due to contractual obligations. A capital request for air packs is recommended; more details can be found in the Capital Improvement Plan Section 18. New Requests Recommended by Town Manager: None requested New Requests Not Recommended by Town Manager: None 11 : 6

119 Public Safety Chapter 11 Town of Weston FY15 Final Budget Final FY14 to FY15 ACTUAL BUDGET ACTUAL BUDGET DEP REQ FY15 $ % PUBLIC SAFETY FY12 FY13 FY13 FY14 FY15 Budget Change Change Fire Salaries-Other 2,097,956 2,155,719 2,131,720 2,107,542 2,093,084 2,093,084 (14,458) -0.7% Salaries-Administrative 157, , , , , ,510 11, % Overtime 269, , , , , ,000 28, % Overtime (Alarm Call Back) 62, ,000 61, , , , % Fire Alarm Salaries 17,388 41,100 16,505 41,100 41,100 41, % Call Fire Fighters , % Sub-total Personal Services 2,604,816 2,742,338 2,694,672 2,819,005 2,864,626 2,843,694 24, % Uniform Allowance 13,902 16,000 13,666 16,000 18,500 18,500 2, % Dress Uniforms 1,482 5,000 3,274 5,000 5,000 5, % Water 1,336 1,000 1,538 1,000 1,000 1, % Electricity 22,464 28,000 22,304 28,000 28,000 28, % Oil/Gas - Heating 19,882 30,000 20,382 30,000 30,000 30, % Repair/Maint-Building 6,666 4,500 6,361 4,500 4,500 4, % Repair-Vehicles & Equipment 44,057 40,000 43,703 45,000 45,000 45, % Physical Fitness-Medical Services - 3,500 3,193 3,500 3,500 3, % Education & Training 7,644 6,000 17,535 6,000 6,000 6, % Communication 14,075 14,200 9,137 11,200 11,200 11, % Gas/Diesel 36,168 40,000 30,774 40,000 40,000 40, % Office Supplies 4,501 4,000 3,940 4,500 4,500 4, % Custodial Supplies 5,007 5,000 4,071 5,000 5,000 5, % Other Firefighting Supplies 1,843 2,500-2, (2,500) % Protective Work Clothing 24,939 24,270 1,656 24,270 24,270 24, % First Aid Supplies 15,459 14,000 18,449 16,000 16,000 16, % Out of State Travel % Dues 3,802 5,000 5,011 5,000 5,000 5, % All Other 1,096 3,500 1,133 3,500 3,500 3, % Ambulance Collection Charges 15,170 20,000 17,579 16,000 16,000 16, % Additional New Equipment 3,637 3, ,000 3,000 3, % Replacement Equipment 12,403 14,000 11,010 14,000 14,000 14, % Equipment - Fire Alarm 13,394 15,000 24,210 15,000 15,000 15, % Fire Prevention 3,661 2,000 3,675 4,000 4,000 4, % Sub-total Expenses 272, , , , , , % Fire Hydrant Service Hydrant Service 42,570 44,000 42,615 44,000 44,000 44, % Sub-total Fire Hydrant Service 42,570 44,000 42,615 44,000 44,000 44, % Fire - Continuing Balance Accounts Civil Defense - Emergency Mgt.+ - 2, ,000 2,000 2, % Brush Truck+ 98,751-1, % Chief's Vehicle+ - 50,000 44, % Fire Pumper , (600,000) % Fire Radios , (50,000) % Equipment+ 46,322 45,000 36,271 45,000 45,000 45, % Sub-total Fire Cont Bal 145,073 97,000 82, ,000 47,000 47,000 (650,000) -93.3% Total 3,065,049 3,184,508 3,082,777 3,863,675 3,259,296 3,262,264 (601,411) -15.6% 11 : 7

120 Public Safety Chapter 11 TOWN OF WESTON FY14 FINAL BUDGET AND FINANCING PLAN ANIMAL CONTROL OFFICER Board of Selectmen Town Manager Police Chief Animal Control Officer (.5) Actual Actual Budget Final FY12 FY13 FY14 FY15 Budget +/- % ANIMAL CONTROL OFFICER Revenues Tax Levy and General Fund Revenues (3,719) (5,815) 3,360 2,360 (1,000) -29.8% Licenses 26,993 33,260 24,425 24, % Total 23,274 27,445 27,785 26,785 (1,000) -3.6% Expenditures Salaries 19,652 20,222 20,485 20, % Expenses 3,622 7,223 7,300 6,300 (1,000) -13.7% Total 23,274 27,445 27,785 26,785 (1,000) -3.6% 11 : 8

121 Public Safety Chapter 11 Town of Weston FY15 Final Budget PUBLIC SAFETY: Animal Control Officer Description of Services The animal control officer patrols the town handling all dog and other animal complaints, enforces the Town bylaws and other laws, educates the public, and ensures that dogs and other animals are licensed as required. The revenue generated from dog licenses and the licensing of commercial dog walkers covers the cost of providing this service. FY12 FY13 FY14 FY15 Staffing Levels Funded Funded Funded Requested Animal Control Officer Total FTE Budget Recommendations Level Services: The amount for vehicle repair has been transferred to the DPW budget, where the work is performed. New Requests Recommended by Town Manager: None requested New Requests Not Recommended by Town Manager: None Final FY14 to FY15 ACTUAL BUDGET ACTUAL BUDGET DEP REQ FY15 $ % PUBLIC SAFETY FY12 FY13 FY13 FY14 FY15 Budget Change Change Animal Control Officer Salaries 19,652 20,485 20,222 20,485 20,485 20, % Sub-total Personal Services 19,652 20,485 20,222 20,485 20,485 20, % Uniforms ,000 1,000 1, % Repair-Vehicles & Equipment ,000 - (1,000) % Gas/Diesel ,400 2,400 2, % Equipment % All Other Expenses 3,622 7,900 7,223 2,500 2,500 2, % Sub-total Expenses 3,622 7,900 7,223 7,300 6,300 6,300 (1,000) -13.7% Total 23,274 28,385 27,445 27,785 26,785 27,141 (644) -2.3% *In FY15, Vehicle Repair moved to DPW 11 : 9

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123 Education Chapter 12 Town of Weston Budget Presentation Chapter 12 EDUCATION 12 : 1

124 Education Chapter 12 TOWN OF WESTON FY15 FINAL BUDGET AND FINANCING PLAN EDUCATION Actual Actual Budget Final FY12 FY13 FY14 FY15 Budget +/- % EDUCATION Revenues Tax Levy and General Fund Revenues 30,908,790 31,735,947 32,980,947 34,080,381 1,099, % Chapter 70 (state aid for schools) 2,406,938 2,419,859 2,512,979 2,387,330 (125,649) -5.0% Total 33,315,728 34,155,806 35,493,926 36,467, , % Expenditures Superintendent's School Department Recommendation Salaries 28,578,641 28,328,126 30,081,835 30,720, , % Instructional, Maint & Other Expenses 4,655,947 5,745,755 5,307,780 5,636, , % subtotal School Department 33,234,588 34,073,881 35,389,615 36,357, , % Total School Department 33,234,588 34,073,881 35,389,615 36,357, , % Minuteman Regional Voc Tech 81,140 81, , ,127 5, % Total 33,315,728 34,155,806 35,493,926 36,467, , % 12 : 2

125 Education Chapter 12 Town of Weston FY15 Final Budget EDUCATION: Weston School Department Description of Services The Town Manager does not make a recommendation on this budget. Included here is the budget proposed by the Superintendent of Schools and approved by the School Committee. Final FY14 to FY15 ACTUAL ACTUAL BUDGET DEP REQ FY15 $ % EDUCATION FY12 FY13 FY14 FY15 Budget Change Change School Department Salaries 28,578,641 28,328,126 30,081,835 30,768,005 30,720, , % Instructional, Maint & Other Expenses 4,655,947 5,745,755 5,307,780 5,580,909 5,636, , % Total School Department 33,234,588 34,073,881 35,389,615 36,348,914 36,357, , % 12 : 3

126 Education Chapter 12 Town of Weston FY15 Final Budget EDUCATION: Minuteman Regional Vocational Technical High School Assessment Description of Services Weston is a member of the Minuteman Regional Vocational Technical School District, along with fifteen other cities and towns. The annual assessment is based on enrollment for the previous year. In addition, there is an amount included for debt service for a feasibility study currently being conducted with the MSBA for renovation of the school. Final FY14 to FY15 ACTUAL ACTUAL BUDGET DEP REQ FY15 $ % EDUCATION FY12 FY13 FY14 FY15 Budget Change Change Minuteman Regional Vocational Technical School District Assessment 81,140 81, , , ,127 5, % subtotal Minuteman 81,140 81, , , ,127 5, % 12 : 4

127 Public Works Section 13 Town of Weston Budget Presentation Chapter 13 PUBLIC WORKS 13 : 1

128 Public Works Section 13 TOWN OF WESTON FY15 FINAL BUDGET AND FINANCING PLAN DEPARTMENT OF PUBLIC WORKS Board of Selectmen Town Manager DPW Director of Operations Town Engineer Administrative Support (3) Stormwater Engineer Deputy Director of Operations Foreman Foreman Parks & Cemeteries (3) Transfer Station (3) Water (3) Water Superintendent Fleet Maintenance Supervisor Highway (6) Stormwater (3) Equipment Maintenance (3) Actual Actual Budget Final FY12 FY13 FY14 FY15 BUDGET +/- % PUBLIC WORKS Revenues Tax Levy and General Fund Revenues 2,947,940 3,450,443 3,718,001 3,468,417 (249,584) -6.7% Cemeteries 36,230 40,165 27,460 30,000 2, % Cemetery Trust Fund 40,000 35,000 35,000 35, % Solid Waste and Recycling 368, , , , % Permits and Fees 36,253 15,641 19,641 21,025 1, % Water Charges (Enterprise Fund) 119, , , , % Total 3,548,873 4,020,442 4,279,698 4,034,038 (245,660) -5.7% Expenditures Salaries 1,570,452 1,711,546 1,872,953 1,872,293 (660) 0.0% Expenses 1,010,655 1,076,869 1,197,170 1,201,470 4, % Snow and Ice Control 205, , , , % Traffic - Continuing Balance Accounts: Case Corner Roundabout Design+ 40,425 33, % Wellesley/Brown Intersection+ 12,734 16, % School Zone Signs+ 30, % Traffic/Sidewalk Comm Expenses ,000 Boston Post Road - Rt , % HS/MS Traffic Study+ - 30, % Kendal Green Parking ,000 - (25,000) % Traffic Signal Design ,000 - (75,000) % sub-total Traffic Cont Bal Accounts 83, , ,000 15,000 (85,000) -85.0% DPW Continuing Balance Accounts: Construction of Public Ways+ 364, , , , % Departmental Equipment+ - 81, , ,000 (53,000) -22.6% Sidewalk Maintenance+ 66, , , , % Stone Retaining Wall Repairs+ 33,458 13,195 10,000 10, % Guard Rail Rehab. Program+ 113,500 50,000 50,000 50, % Access to 40 Acre Field+ 48, % Transfer Station Bridge Replacement+ 14,806 33, ,000 - (110,000) % Monitoring Groundwater-Landfill+ 20,620 21,525 21,675 21, % Easements-Wellesley/South Intersection ,000 - (10,000) % Parks & Cemeteries+ 99,475 1,601-8,700 8, % sub-total DPW Cont Bal Accounts 761, , , ,375 (164,300) -19.2% Total 3,548,873 4,020,442 4,279,698 4,034,038 (245,660) -5.7% 13 : 2

129 Public Works Section 13 Town of Weston FY15 Final Budget PUBLIC WORKS: Administration and Engineering Description of Services The Department of Public Works is responsible for the maintenance of streets, parks and cemeteries, operation of the Transfer Station, operation of the Water Division, stormwater management and providing certain engineering support to other Town departments. A prorated portion of the costs in the Administration and Engineering division budget is allocated to the Water Enterprise Fund. FY15 Departmental Goals 1. Continue to produce a return on the investment in the new DPW Facility with cost effective utilization of workforce, improvement in the provision of services and reduction in response time to complaints and various DPW emergencies. 2. Continue to improve on employee efficiency and punctuality in the department. 3. Continue recent progress in drainage improvement program, using DPW workforce when feasible. 4. Improve the operation, management and structure of all divisions. 5. Improve complaint tracking, employee training and customer service. Staffing Levels FY12 FY13 FY14 FY15 Funded Funded Funded Requested Director Deputy Director Town Engineer Office Manager Administrative Assistant Office Clerk Custodian - Part Time Stormwater Engineer GIS Coordinator/Engineering Asst Total FTE Budget Recommendations Level Services: The increase for natural gas for heating of the DPW facility reflects actual use. New Requests Recommended by Town Manager: The Traffic & Sidewalk Committee has requested $30,000 for consulting services and signs to address issues that arise during the year. Half that amount or $15,000 is recommended for FY15. New Requests Not Recommended by Town Manager: Half the amount requested by the Traffic & Sidewalk Committee is not included. I would like to see how the money is used before additional funding is provided. 13 : 3

130 Public Works Section 13 Town of Weston FY15 Final Budget Final FY14 to FY15 ACTUAL BUDGET ACTUAL BUDGET DEP REQ FY15 $ % PUBLIC WORKS FY12 FY13 FY13 FY14 FY15 Budget Change Change Administration, Traffic & Engineering Salaries 490, , , , , ,057 (14,188) -2.5% Overtime % Building Maintenance Salaries 2, % Police Details ,000 12,000 12, % Sub-total Personal Services 493, , , , , ,057 (14,188) -2.5% Administration Repair/Maint-Office Equipment % Drug & Alcohol Testing 983 1,400 1,397 1,400 1,400 1, % Printing & Advertising 3,173 2,000 3,018 2,000 2,000 2, % Communications 13,710 14,175 13,904 14,175 14,175 14, % Postage 673 1, ,500 1,500 1, % Weather 1,195 1,195 1,195 1,195 1,195 1, % Copy Plans % Stationery % Forms 188 1, ,000 1,000 1, % Office Supplies 7,398 7,000 6,907 7,000 7,000 7, % Protective/Work Clothing 7,013 13,030 10,893 13,030 13,030 13, % Licenses % First Aid % In-State Travel % Out-of-State Travel % Dues 1,840 1,700 1,741 1,700 1,700 1, % Conference 1,075 2, ,000 2,000 2, % All Other Expense 573 1, ,000 1,000 1, % Property Damage Claims % sub-total Administration 39,023 49,700 43,549 49,700 49,700 49, % Traffic - Continuing Balance Accounts Traffic/Sidewalk Comm Expenses ,000 15,000 15, % Case Corner Roundabout Design+ 40,425-33, % Wellesley/Brown Intersection+ 12,734-16, % School Zone Signs+ 30, % Boston Post Road - Rt ,000 30, % HS/MS Traffic Study+ - 30,000 30, % Kendal Green Parking + 25, (25,000) % Traffic Signal Design , (75,000) % 83,159 60, , ,000 30,000 15,000 (85,000) -85.0% Physical Plant Electricity 36,023 60,000 37,797 40,000 40,000 40, % Natural Gas 30,033 24,200 31,849 30,500 32,000 32,000 1, % Water 679 2, ,500 2,500 2, % Repair & Cleaning-Building 21,754 29,000 29,324 29,000 29,000 29, % Comfort Supplies 797 1, ,200 1,200 1, % Cleaning Supplies 3,148 2,000 4,547 2,000 2,000 2, % sub-total Physical Plant 92, , , , , ,700 1, % Total Admin, Traffic & Engineering 708, , , , , ,457 (97,688) -11.7% 13 : 4

131 Public Works Section 13 Town of Weston FY15 Final Budget PUBLIC WORKS: Equipment Maintenance Division Description of Services The Department of Public Works Equipment Maintenance Division is responsible for the maintenance and repair of all DPW, Police and School Department vehicles and equipment. A prorated portion of the salary costs in the Equipment Maintenance division budget is allocated to the Water Enterprise Fund. FY15 Departmental Goals 1. Improve winter equipment readiness. 2. Improve Town vehicle care and upkeep by way of a preventative maintenance program utilizing computerized equipment maintenance, parts inventory logs and work orders for repairs. 3. Decrease the cost of maintaining DPW and Police vehicles, school buses and other Town equipment through oversight and efficiency. Staffing Levels FY12 FY13 FY14 FY15 Funded Funded Funded Requested Fleet Maintenance Supervisor Mechanics Total FTE Budget Recommendations Level Services: A fleet maintenance supervisor approved in the FY14 budget was not implemented. Amounts for maintenance of police vehicles, motor oil, tires and tubes and antifreeze are increasing based on actual use and price increases. An appropriation for replacement of equipment is requested; more details can be found in the Capital Improvement Plan Section 18. New Requests Recommended by Town Manager: New Requests Not Recommended by Town Manager: None requested None 13 : 5

132 Public Works Section 13 Town of Weston FY14 Final Budget Final FY14 to FY15 ACTUAL BUDGET ACTUAL BUDGET DEP REQ FY15 $ % PUBLIC WORKS FY12 FY13 FY13 FY14 FY15 Budget Change Change Equipment Maintenance Salaries 107, , , , , ,306 (4,244) -1.8% Overtime 21,226 44,047 22,325 35,047 35,047 35, % Sub-total Personal Services 128, , , , , ,353 (4,244) -1.6% Vehicle Repair & Maintenance Repair/Maint-School - 71,000 63,426 66,000 66,000 66, % Repair/Maint-Police - 33,000 36,933 28,000 38,000 38,000 10, % Repair/Maint-Animal Control ,000 1,000 1, % Repair/Maint-DPW Vehicles 142, , , , , , % Repair-Small Equipment 3,927 3,000 3,990 3,000 3,000 3, % Gasoline 24,191 32,200 25,131 32,200 32,200 32, % Diesel Oil 45,689 70,850 59,451 70,850 70,850 70, % Motor Oil 4,462 3,500 18,511 3,500 15,000 15,000 11, % Tires & Tubes 11,478 19,000 20,842 19,000 21,000 21,000 2, % Batteries 921 1, ,000 1,000 1, % Antifreeze , ,500 1, % Inspections - 6,000 4,131 6,000 6,000 6, % sub-total Vehicle Repair/Maint 232, , , , , ,550 25, % Shop Supplies Painting - 2, ,000 2,000 2, % Tools 6,640 10,000 17,150 10,000 10,000 10, % Sundry Shop Supplies 8,142 3,000 7,681 3,000 3,000 3, % Hardware 11,813 7,000 15,873 7,000 7,000 7, % Safety Equipment % Extinguishers % Welding 2,470 4,000 2,226 4,000 4,000 4, % sub-total Shop Supplies 29,065 27,250 43,193 27,250 27,250 27, % Equipment-Continuing Balance Accounts Departmental Equipment ,000 81, , , ,000 (53,000) -22.6% sub-total Cont Bal Accts - 218,000 81, , , ,000 (53,000) -22.6% Total Equipment Maintenance 390, , , , , ,153 (31,794) -3.7% 13 : 6

133 Public Works Section 13 Town of Weston FY15 Final Budget PUBLIC WORKS: Highway Division Description of Services The Department of Public Works Highway Division is responsible for the maintenance and repair of 87 miles of Town roads and 31 miles of sidewalks. Specific duties include snow removal, power sweeping, roadside mowing and brush removal, litter control, line painting and leaf removal, as well as trash removal from certain Town buildings. FY15 Departmental Goals 1. Improve the scheduling of traffic markings while eliminating the related complaints and improving safety. 2. Maintain aggressive pavement management program utilizing spring/early summer paving schedule, well before the start of the fall school schedule. 3. Improve on the Salt Reduction Program without compromising safety and the environment. Staffing Levels FY12 FY13 FY14 FY15 Funded Funded Funded Requested Foreman Traffic Maintenance Specialist Heavy Equipment Operator Laborers Part Time/Seasonal Help 1 PT 1 PT 1 PT 1 PT Total FTE Budget Recommendations Level Services: The amount budgeted for snow removal has been historically under funded; however, the Reserve Policy calls for the use of unused levy capacity to fund snow and ice deficits. Salary increases are due to contractual agreements. Appropriations for maintenance of roadways, sidewalks, and guard rails are requested; more details can be found in the Capital Improvement Plan Section 18. New Requests Recommended by Town Manager: New Requests Not Recommended by Town Manager: None requested None 13 : 7

134 Public Works Section 13 Town of Weston FY15 Final Budget Final FY14 to FY15 ACTUAL BUDGET ACTUAL BUDGET DEP REQ FY15 $ % PUBLIC WORKS FY12 FY13 FY13 FY14 FY15 Budget Change Change Highway Division Salaries Salaries 321, , , , , ,417 7, % Overtime 26,965 20,000 29,447 20,000 20,000 20, % Temp/Seasonal 11,136 6,000 5,184 6,000 6,000 6, % Out-of-Dept Pay 1,827 2,500 1,134 2,500 2,500 2, % Police Details 33,131 24,000 4,568 24,000 24,000 24, % Sub-total Personal Services 395, , , , , ,917 7, % Highways & Bridges-Street Maintenance Sidewalk Maintenance 317 6,000 5,087 6,000 6,000 6, % Rent-Equipment % Markings 19,256 30,000 22,267 30,000 30,000 30, % Tools 2,348 2,500 5,504 2,500 2,500 2, % Signs 11,346 7,500 7,335 7,500 7,500 7, % Fence Supplies 430 2,000 1,875 2,000 2,000 2, % Cleaning Supplies 328 1, ,000 1,000 1, % Fertilizer & Seeds , % Traffic Paint - 1,600-1,600 1,600 1, % Paving Materials 23,384 60,000 11,302 60,000 60,000 60, % Protective/Work Clothing 475 1,700 1,033 1,700 1,700 1, % Traffic Control Devices 14,766 15,750 5,349 15,750 15,750 15, % sub-total Street Maintenance 73, ,050 61, , , , % Snow & Ice Removal Compensation - Snow & Ice Control 57,142 83, ,133 83,800 83,800 83, % Repair-Equipment 23,672 23,250 23,741 23,250 23,250 23, % Rent-Equipment ** 35,962 29, ,835 29,500 29,500 29, % Storm Related Expenses 1,188 2,350 3,014 2,350 2,350 2, % Salt 88, , , , , , % sub-total Snow & Ice Removal 205, , , , , , % Highway-Continuing Balance Accounts Construct/Reconstruct Public Ways+ 364, , , , , , % Sidewalk Maintenance+ 66, , , , , , % Stone Retaining Wall Repairs+ 33,458 10,000 13,195 10,000 10,000 10, % Access to 40 Acre Field+ 48, % Easements-Wellesley/South Intersection , (10,000) 100.0% Guard Rail Rehab. Program+ 113,500 50,000 50,000 50,000 50,000 50, % sub-total Cont Bal Accts 626, , , , , ,000 (10,000) -2.0% Total Highways 1,301,241 1,282,234 1,425,635 1,304,779 1,300,531 1,301,867 (2,912) -0.2% **Transfer in - $235,666 - STM 5/13 Article 1 13 : 8

135 Public Works Section 13 Town of Weston FY15 Final Budget PUBLIC WORKS: Stormwater Division Description of Services The Department of Public Works Stormwater Division is responsible for the maintenance and repair of the Town s storm drainage system, which includes culvert cleaning, removal of brush and debris from brooks and streams, and expansion of the storm drain system. In April 2003, the Town received its permit from the EPA for its Stormwater Management Plan. This Plan, which is mandated by federal law, has required the DPW to institute a number of best management practices regarding source identification, public education, and bylaws to manage stormwater flow in town. Funding to implement this plan is included in this budget and in portions of the capital budget. FY15 Departmental Goals 1. Complete repairs to drainage systems located on roads scheduled for resurfacing in the off season in order to complete the paving program earlier in the construction year. 2. Improve the efficiency of cleaning and dredging of open drainage ditches to improve water flow. 3. Continue drainage improvement program to eliminate complaints and better manage surface storm water. 4. Continue cross-training within the DPW divisions. Staffing Levels FY12 FY13 FY14 FY15 Funded Funded Funded Requested Heavy Equipment Operator Laborers Total FTE Budget Recommendations Level Services: Salary increases are due to contractual agreements. Appropriations for drainage maintenance projects throughout the town and for the South Side Drainage project are requested; more details can be found in the Capital Improvement Plan Section 17. New Requests Recommended by Town Manager: New Requests Not Recommended by Town Manager: None requested None 13 : 9

136 Public Works Section 13 Town of Weston FY15 Final Budget Final FY14 to FY15 ACTUAL BUDGET ACTUAL BUDGET DEP REQ FY15 $ % PUBLIC WORKS FY12 FY13 FY13 FY14 FY15 Budget Change Change Stormwater Division Salaries Salaries 120, , , , , ,201 5, % Overtime 7,010 5,570 6,834 5,570 5,570 5, % Out-of-Dept Pay 479 2, ,000 2,000 2, % Police Details 11,609 4,000 5,490 4,000 4,000 4, % Sub-total Personal Services 139, , , , , ,771 5, % Stormwater Management Consulting & Professional Services - 8,350-8,350 8,350 8, % Tools 1,502 2,500 1,336 2,500 2,500 2, % Road Repairs - 2,500-2,500 2,500 2, % Protective/Work Clothing - 1, ,700 1,700 1, % Other Traffic Control - 1,000-1,000 1,000 1, % Drainage Maintenance 96,627 66,700 42,861 66,700 66,700 66, % sub-total Stormwater Management 98,129 82,750 44,452 82,750 82,750 82, % Total Stormwater Management 237, , , , , ,521 5, % 13 : 10

137 Public Works Section 13 Town of Weston FY15 Final Budget PUBLIC WORKS: Solid Waste and Recycling Division Description of Services The Department of Public Works Solid Waste and Recycling Division is responsible for the operation of the Transfer Station, yard waste and brush dump areas and conducting the annual household hazardous waste collection day. In FY 2013, approximately 75% of the cost of the Transfer Station operation was paid through user fees (i.e. Transfer Station stickers, commercial tipping fees etc.). Included in this budget is the cost for groundwater monitoring at the closed Weston landfill and newly required third party Transfer Station inspections and DEP reporting. FY15 Departmental Goals 1. Control overtime through sick and vacation time management. 2. Improve customer service at the Transfer Station. 3. Maintain the cleanliness of the Transfer Station facility and grounds. 4. Improve recycling program and seek increased revenue for recyclables. 5. Continue aggressive permit/sticker checking at access to transfer station. FY12 FY13 FY14 FY15 Staffing Levels Funded Funded Funded Requested Disposal Area Operator Total FTE Budget Recommendations Level Services: Several line items have been reduced to reflect actual costs. Salary increases are due to contractual agreements. New Requests Recommended by Town Manager: New Requests Not Recommended by Town Manager: None requested None 13 : 11

138 Public Works Section 13 Town of Weston FY15 Final Budget Final FY14 to FY15 ACTUAL BUDGET ACTUAL BUDGET DEP REQ FY15 $ % PUBLIC WORKS FY12 FY13 FY13 FY14 FY15 Budget Change Change Solid Waste & Recycling Division Salaries Salaries 159, , , , , , % Overtime 17,800 20,000 19,874 20,000 20,000 20, % Sub-total Personal Services 177, , , , , , % Solid Waste Disposal Electricity 6,055 12,750 7,338 12,750 8,750 8,750 (4,000) -31.4% Water 896 1, ,200 1,200 1, % Repair-Buildings & Grounds 13,615 10,000 10,708 10,000 10,000 10, % Rent-Equipment 24,000 28,000 24,000 28,000 26,000 26,000 (2,000) -7.1% Tipping Charges 149, , , , , ,500 (16,000) -8.5% Waste Transportation 33,920 47,450 33,140 47,450 45,000 45,000 (2,450) -5.2% Recycling Charges 20,168 20,000 18,131 20,000 20,000 20, % Recycling Transportation 12,437 29,545 21,822 17,500 17,500 17, % Composting 27,894 17,500 23,749 29,545 29,545 29, % Hazardous Waste Disposal 9,411 13,000 10,351 13,000 13,000 13, % All Other Expense 2,227 2,000 33,469 2,000 2,000 2, % sub-total Solid Waste Disposal 300, , , , , ,495 (24,450) -6.6% Solid Waste & Recycling - Continuing Balance Accounts Transfer Station Bridge Replacement+ 14, ,000 33, , (110,000) % Monitoring Groundwater-Landfill+ 20,620 21,675 21,525 21,675 21,675 21, % sub-total Cont Bal Accts 35, ,675 55, ,675 21,675 21,675 (110,000) -83.5% Total Recycling & Solid Waste 513, , , , , ,369 (133,575) -19.4% 13 : 12

139 Public Works Section 13 Town of Weston FY15 Final Budget PUBLIC WORKS: Parks and Cemeteries Division Description of Services The Department of Public Works Parks and Cemeteries Division is responsible for: 1) the maintenance of the Linwood, Central, Farmers, and South Burying Ground cemeteries; 2) the care and maintenance of Soldiers Field, Lamson Park, Case Park, Children s Park, Anniversary Park East and West, South Park; and 3) the grounds of the Town Library, Josiah Smith Tavern and old Library, Fiske Law Office, Police Station, Transfer Station, Town Hall, and a variety of traffic islands. This Division also undertakes tree plantings and pruning in the parks. FY15 Departmental Goals 1. Complete the restoration of the Linwood Cemetery that occurred as a result of the temporary DPW operations being located there. 2. Continue island planting program and beautification of Town green spaces. Staffing Levels FY12 FY13 FY14 FY15 Funded Funded Funded Requested Foreman Heavy Equipment Operator Laborer Total FTE Budget Recommendations Level Services: The line item for tree care and pest control is increased by $1,800 in order to control the winter moth at the Linwood Cemetery. A request for $8,700 to purchase a lawn mower is also included. Salary increases are due to contractual agreements. New Requests Recommended by Town Manager: None requested New Requests Not Recommended by Town Manager: None. 13 : 13

140 Public Works Section 13 Town of Weston FY15 Final Budget Final FY14 to FY15 ACTUAL BUDGET ACTUAL BUDGET DEP REQ FY15 $ % PUBLIC WORKS FY12 FY13 FY13 FY14 FY15 Budget Change Change Parks & Cemeteries Division Salaries Salaries 220, , , , , ,197 3, % Overtime 12,135 15,000 14,121 15,000 15,000 15, % Out of Dept Salaries - 2,032-2,032 2,032 2, % Sub-total Personal Services 232, , , , , ,229 3, % Parks & Cemeteries Division Water 317 1, ,000 1,000 1, % Landscape Design % Tree Care & Pest Control 6,709 4,500 6,709 4,500 6,300 6,300 1, % Power Tools % Hand Tools % Loam % Fertilizer & Seeds 4,283 4,000 4,063 4,000 4,000 4, % Trees & Shrubs 2,822 2,000 2,758 2,000 2,000 2, % Grass, Seeds & Plantings % Cemetery Supplies 3,360 3,500 3,745 3,500 3,500 3, % Markers 924 1,000-1,000 1,000 1, % Protective/Work Clothing % Equipment 5,212 5,500 4,569 5,500 5,500 5, % sub-total Parks & Cemeteries 25,027 25,050 24,910 25,050 26,850 26,850 1, % Parks & Cemeteries-Cont Bal Accts Cemetery Tree Program+ 1, % Parks Tree Program+ 1, % Improve/Develop Cemetery Land+ 5, % Reconstruct Roadway/Linwood+ 90,000 45, % Equipment ,601-8,700 8,700 8, % sub-total Cont Bal Accts 99,475 45,000 1,601-8,700 8,700 8, % Total Parks & Cemeteries Divisio 357, , , , , ,779 14, % 13 : 14

141 Public Works Section 13 Town of Weston FY15 Final Budget PUBLIC WORKS: Tree Warden/Moth Superintendent Description of Services The Tree Warden is responsible for the health and preservation of trees along Weston s public ways. A public hearing before the Board of Selectmen is required before a shade tree on public land is removed. If a shade tree is on a scenic road listed in the Town s bylaws, a public hearing before the Planning Board is also required before removal. The Director of Operations, Department of Public Works serves as the Tree Warden. FY15 Departmental Goals 1. Improve the process to remove dead and diseased trees within the Town s rights-of-way. 2. Improve communication between the office staff, residents, and the Tree Warden. 3. Improve communications with NSTAR regarding tree trimming activities. FY12 FY13 FY14 FY15 Staffing Levels Funded Funded Funded Requested Tree Warden Stipend Stipend Stipend Stipend Budget Recommendations Level Services: This budget is level funded. New Requests Recommended by Town Manager: New Requests Not Recommended by Town Manager: None requested None Final FY14 to FY15 ACTUAL BUDGET ACTUAL BUDGET DEP REQ FY15 $ % PUBLIC WORKS FY12 FY13 FY13 FY14 FY15 Budget Change Change Tree Warden Salaries 3,470 3,539 3,630 3,711 3,702 3, % sub-total Personal Services 3,470 3,539 3,630 3,711 3,702 3, % Planting of Trees & Shrubs - 1,585-1,585 1,585 1, % All Other Expense 120,619 76,540 84,662 76,540 76,540 76, % sub-total Expenses 120,619 78,125 84,662 78,125 78,125 78, % Total Tree Warden 124,089 81,664 88,293 81,836 81,827 81, % 13 : 15

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143 Health & Human Services Chapter 14 Town of Weston Budget Presentation Chapter 14 HEALTH & HUMAN SERVICES 14 : 1

144 Health & Human Services Chapter 14 TOWN OF WESTON FY15 FINAL BUDGET AND FINANCING PLAN BOARD OF HEALTH Board of Health Town Manager Public Health Director Health Agent Administrative Assistant Nurse (.2) Actual Actual Budget Final FY12 FY13 FY14 FY15 Budget +/- % BOARD OF HEALTH Revenues Tax Levy and General Fund Revenues 98,097 95, , ,449 5, % Licenses and Permits 119, ,675 88,000 88, % Fees 37,404 38,176 29,475 29, % Total 254, , , ,924 5, % Expenditures Salaries 222, , , ,124 5, % Expenses 7,166 6,959 7,800 7, % Mental Health Services 25,000 25,000 25,000 25, % Total 254, , , ,924 5, % 14 : 2

145 Health & Human Services Chapter 14 Town of Weston FY15 Final Budget HEALTH AND HUMAN SERVICES: Board of Health Description of Services The Board of Health is responsible for the promotion and protection of public health. This is done through flu clinics, public health education efforts, enforcement of environmental, public, medical and mental health laws and regulations. The Board of Health provides enforcement of the State Sanitary Code under the Massachusetts Department of Public Health and the State Environmental Code under the Massachusetts Department of Environmental Protection. The State Sanitary Code includes permitting and regulating housing, food sales and service, pools, camps, lead, asbestos and lead abatement, and surveillance and reporting of communicable disease. The State Environmental Code includes permitting and regulating wells, septic systems and ground water protection. The Board is committed to providing the highest protection of the public health possible with the available resources. Under the Department of Homeland Security, all local Boards of Health have been called upon to prepare their communities for all natural and man-made disasters. The Weston branch of the Region 4A Medical Reserve Corps has been established to provide volunteer medical service to the Town of Weston in the event of an emergency or disaster. The Board of Health is a member of the Emergency Preparedness Region 4A, working with the Massachusetts Department of Public Health and funded by the grants to the MDPH from the Centers for Disease Control. The Weston branch of the Region 4A Medical Reserve Corps is funded through this grant. FY 15 Departmental Goals 1. Create public service announcements for education of the public in tick safety, care and maintenance of Title 5 septic systems and to inform them of requirements when selling or renovating their property and other public health and safety topics. 2. Continue to create permit applications on People Forms and implement this system in the Board of Health office. 3. Continue to upgrade emergency plans for Sheltering and Emergency Dispensing Site. Staffing Levels FY12 FY13 FY14 FY15 Funded Funded Funded Requested Health Director Health Agent Administrative Assistant Public Health Nurse Total FTE Budget Recommendations Level Services: With the exception of a small increase in salaries, this budget is level funded. New Requests Recommended by Town Manager: None New Requests Not Recommended by Town Manager: A request for office coverage during the absence of the Administrative Assistant will be handled by the part-time person in the Town Clerk s office who can serve as a floater. For that reason, additional funds are not needed. 14 : 3

146 Health & Human Services Chapter 14 Town of Weston FY15 Final Budget Final FY14 to FY15 ACTUAL BUDGET ACTUAL DEP REQ DEP REQ FY15 $ % HEALTH & HUMAN SERVICES FY12 FY13 FY13 FY14 FY15 Budget Change Change Board of Health Salaries 222, , , , , ,124 5, % Sub-total Personal Services 222, , , , , ,124 5, % Printing % Professional Development , % Telephone % Office Supplies 2,903 1,000 2,478 1,000 1,000 1, % In-State Travel 2,345 4,000 2,454 4,000 4,000 4, % Dues % Laboratory Testing % Contagious Diseases % Office Equipment % Sub-total Expenses 7,166 7,800 6,959 7,800 7,800 7, % Mental Health Services Human Relations Service (HRS) 25,000 25,000 25,000 25,000 25,000 25, % Sub-total Mental Health Services 25,000 25,000 25,000 25,000 25,000 25, % Total 254, , , , , ,924 5, % 14 : 4

147 Health & Human Services Chapter 14 TOWN OF WESTON FY14 FINAL BUDGET AND FINANCING PLAN E. MIDDLESEX MOSQUITO CONTROL PROJECT Board of Selectmen Town Manager Department of Public Works East Middlesex Mosquito Control Project Actual Actual Budget Final FY12 FY13 FY14 FY15 Budget +/- % MOSQUITO CONTROL, E. MIDDLESEX Revenues Tax Levy and General Fund Revenues 36,214 36,938 37,677 37, % Total 36,214 36,938 37,677 37, % Expenditures 36,214 36,938 37,677 37, % 14 : 5

148 Health & Human Services Chapter 14 Town of Weston FY15 Final Budget HEALTH AND HUMAN SERVICES: East Middlesex Mosquito Control Project Description of Services The East Middlesex Mosquito Control Project conducts a program in Weston consisting of mosquito and wetland surveillance, larval and adult mosquito control, ditch maintenance, wetland surveys and public education. The Project also participates in the State s West Nile Virus surveillance program and in the State s Vector Control Plan to prevent eastern equine encephalitis. Staffing Levels: This program is staffed by the East Middlesex Mosquito Control Project. The Town s liaison to EMMCP is the DPW Deputy Director of Operations. Budget Recommendations Level Services: Although there is a 2% increase in labor and material expenses, that increase is almost completely mitigated by cost savings as a result of the EMMCP entering into an agreement to share administrative staff with the Suffolk County Mosquito Control Commission. New Requests Recommended by Town Manager: New Requests Not Recommended by Town Manager: None requested None Final FY14 to FY15 ACTUAL BUDGET ACTUAL BUDGET DEP REQ FY15 $ % HEALTH & HUMAN SERVICES FY12 FY13 FY13 FY14 FY15 Budget Change Change E. Middlesex Mosquito Control Project Expenses 36,214 36,938 36,938 37,677 37,802 37, % Total Mosquito Control 36,214 36,938 36,938 37,677 37,802 37, % 14 : 6

149 Health & Human Services Chapter 14 TOWN OF WESTON FY15 FINAL BUDGET AND FINANCING PLAN COUNCIL ON AGING Board of Selectmen Council on Aging Town Manager Executive Director Social Worker (1.5) Administrative Assistant (1.32) Nurse (.29) Bus Driver (.21) Volunteer Coordinator (.26) Actual Actual Budget Final FY12 FY13 FY14 FY15 Budget +/- % COUNCIL ON AGING Revenues Tax Levy and General Fund Revenues 264, , , ,338 10, % Other Sources of Funding COA Program Fees 26,260 24,495 30,000 25,000 (5,000) -16.7% Formula Grant - Elder Affairs 17,163 19,222 21,968 17,000 (4,968) -22.6% Springwell 3,720 11, % Friends of COA (FCOA) 11,689 9,400 7,100 7,000 (100) -1.4% Gifts - Misc. Substantial 16,096 15,807 15,000 10,000 (5,000) -33.3% Gifts - Transportation 10,226 11,500 12,000 10,000 (2,000) -16.7% Zolla Fund - Scholarship 9, % Subtotal 95,010 92,113 86,068 69,000 (17,068) -19.8% Total 359, , , ,338 (6,452) -1.6% Expenditures Salaries 237, , , ,738 10, % Expenses 27,653 30,300 31,600 31, % Subtotal 264, , , ,338 10, % Funded Outside the Town Budget Salaries 13,807 15, ,500 11, % Formula Grant - Elder Affairs 5,606 5,907 16,521 5,500 (11,021) -66.7% Friends of COA (FCOA) 11,689 9,400 11,623 11,000 (623) -5.4% Expenses - Transportation 11,688 12,000 8,500 10,000 1, % Revolving Account Expenses - Instruction 29,750 24,086 30,000 30, % Subtotal 72,540 66,393 67,544 69,000 1, % Total 337, , , ,338 12, % 14 : 7

150 Health & Human Services Chapter 14 Town of Weston FY14 Final Budget HEALTH AND HUMAN SERVICES: Council on Aging Description of Services The Council on Aging (COA) serves all Weston residents as an information and referral resource regarding a wide range of concerns including health and emotional well being, finances, legal and social issues. Through the outreach program, licensed social workers and an experienced nurse are available to provide support, assess needs and coordinate home services. Programs and classes focused on health, education, nutrition, exercise and wellness are available five days a week. Transportation is provided to seniors for shopping, medical appointments and cultural trips to Boston. Staff is supported by a dedicated group of volunteers who are integral to the COA s mission. The Friends of the Council on Aging provides financial assistance for basic necessities for qualifying individuals and subsidizes some of the Council s programs. The State formula grant to the COA is $21,968 for FY14. FY15 Departmental Goals 1. Continue the renovation process of the physical footprint of the Council on Aging space within the Community Center. 2. Increase the awareness of the resources of the Senior Center for town residents. 3. Review and re-evaluate existing programs to ensure their relevance and effectiveness given community interests and trends. Staffing Levels FY12 FY13 FY14 FY15 Funded Funded Funded Requested Director Social Outreach Worker Administrative Assistant Nurse Volunteer Coordinator Bus Driver Total FTE Budget Recommendations Level Services: Additional funding for the Nurse and Volunteer Coordinator is provided by the Friends of the Council on Aging and the Formula Grant from the State. The programs of the Council on Aging are further supported by gifts and fees for programs. New Requests Recommended by Town Manager: None requested New Requests Not Recommended by Town Manager: None 14 : 8

151 Health & Human Services Chapter 14 Town of Weston FY15 Final Budget Final FY13 to FY14 ACTUAL BUDGET ACTUAL BUDGET DEP REQ FY15 $ % HEALTH & HUMAN SERVICES FY12 FY13 FY13 FY14 FY15 Budget Change Change Council on Aging Salaries 237, , , , , ,738 10, % Sub-total Personal Services 237, , , , , ,738 10, % Repair & Maintain Office Equipment ,262 1,900 1,900 1, % Printing & Advertising 1,910 4,450 4,002 4,450 4,450 4, % Telephone (25) -11.1% Postage , ,005 1, % Office Supplies 2,524 1,700 2,912 2,200 2,200 2, % In-State Travel (20) -2.4% Dues 1, , % Conferences/Training % Springwell % Transportation 5,782 11,800 9,117 11,800 11,800 11, % Other Programs 6,441 7,500 7,107 7,000 7,000 7, % Equipment 6, % Sub-total Expenses 27,653 30,300 30,300 31,600 31,600 31, % Total 264, , , , , ,338 10, % 14 : 9

152 Health & Human Services Chapter 14 TOWN OF WESTON FY14 FINAL BUDGET AND FINANCING PLAN VETERANS SERVICES Board of Selectmen Town Manager West Suburban Veterans' District Director of Veterans' Services Actual Actual Budget Final FY12 FY13 FY14 FY15 Budget +/- % VETERANS' SERVICES Revenues Tax Levy and General Fund Revenues 65,400 26,383 40,454 44,107 3, % State Reimbursement for Veterans' Benefits - 31,996 32,590 32,000 (590) -1.8% Total 65,400 58,379 73,044 76,107 3, % Expenditures 65,400 58,379 73,044 76,107 3, % 14 : 10

153 Health & Human Services Chapter 14 Town of Weston FY15 Final Budget HEALTH AND HUMAN SERVICES: Veterans Services Description of Services In FY11, Weston formed a Veterans Services District with the towns of Wellesley and Needham. In FY14, the Town of Wayland joined the District. This District allows Weston to share the cost of professional, full-time staff focused on providing services to veterans. These staff are employees of the Town of Wellesley. The District staff members assist veterans, widows of veterans and families of members of the armed services in receiving State and Federal services. Staffing is mandated by State law and key positions must be held by veterans. Staffing Levels (shared) FY12 FY13 FY14 FY15 Funded Funded Funded Requested Director of Veterans' Services shared shared shared shared Veterans' Agent 0 shared-pt shared shared Administrative Assistant shared shared shared shared Total FTE Budget Recommendations Level Services: Weston s share of the District budget is determined by its population v. total population of the District. The budget includes the cost of salary and benefits for two full-time staff, as well as shared administrative support. The amount for Veterans Benefits is based on actual cases of veterans benefits expected to be paid, for which 75% is eventually reimbursed by the State. New Requests Recommended by Town Manager: None requested New Requests Not Recommended by Town Manager: None Final FY14 to FY15 BUDGET BUDGET ACTUAL BUDGET DEP REQ FY15 $ % HEALTH & HUMAN SERVICES FY12 FY13 FY13 FY14 FY15 Budget Change Change Veterans' Services Expenses - Benefits 50,400 50,000 44,000 50,000 50,000 50, % Regional Assessment 15,000 15,000 14,379 23,044 26,107 26,107 3, % Total Veterans' Services 65,400 65,000 58,379 73,044 76,107 76,107 3, % 14 : 11

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155 Library Chapter 15 Town of Weston Budget Presentation Chapter 15 LIBRARY 15 : 1

156 Library Chapter 15 TOWN OF WESTON FY15 FINAL BUDGET AND FINANCING PLAN LIBRARY Board of Library Trustees Town Manager Library Director Assistant Director Administrative Assistant Custodians (2) Professional Librarians (6.36) Library Assistants (5.52) Library Page Actual Actual Budget Final FY12 FY13 FY14 FY15 Budget +/- % LIBRARY Revenues Tax Levy and General Fund Revenues 1,150,682 1,143,482 1,239,229 1,263,272 24, % Fines and forfeits 32,868 34,000 34,000 34, % Rentals 1,425 1,000 1,000 1, % Total 1,184,975 1,178,482 1,274,229 1,298,272 24, % Other Sources of Funding Grants 28,734 27,562 25,000 25, % Gifts 40,356 31,384 30,000 30, % Expendable Trusts 139, , , , % Subtotal 208, , , , % Total 1,393,275 1,398,428 1,454,229 1,478,272 24, % Expenditures Salaries 956, ,634 1,012,053 1,037,213 25, % Expenses 122, , , , % Library Materials 68,200 68,200 68,200 68, % Minuteman Library Network+ 38,004 39,214 41,217 40,100 (1,117) -2.7% Total 1,184,975 1,178,482 1,274,229 1,298,272 24, % Funded Outside the Town Budget Grants 10,805 22,053 25,000 25, % Gifts 23,428 27,115 30,000 30, % Expendable Trusts 135, , , , % Subtotal 170, , , , % Total 1,355,149 1,344,237 1,454,229 1,478,272 24, % 15 : 2

157 Library Chapter 15 Town of Weston FY14 Final Budget CULTURAL AND LEISURE: Library Description of Services The mission of the Weston Public Library is to provide materials, resources and programs for lifelong learning and enjoyment. The Library serves the entire community by making available collections on a broad array of subjects of interest to its patrons. It is a forum for the community, providing a welcoming and well-maintained facility for meetings, informal gatherings, lectures and other cultural events (Mission Statement reaffirmed September 10, 2012). The Library has two requirements it must meet to maintain its State accreditation: 1. The municipal appropriations for the Library budget must increase by 2.5 percent over the average of the budget for the prior three years; and percent of the budget must be expended on materials (i.e., books, periodicals, databases). The funds for materials can come from any source. For the Weston Library, expenditures for materials need to equal approximately $206,500. Approximately $138,300 of this amount comes from Trust funds, with the remaining amount coming from the Town s appropriation. FY15 Departmental Goals 1. Finish Town Hall Vault and Records project 2. Finish and implement RFID installation 3. Continue implementation of goals in Long Range Plan Staffing Levels FY12 FY13 FY14 FY15 Funded Funded Funded Requested Director Assistant Director Professional Staff - Full Time Professional Staff - Part Time Para-Professional Staff - Full Time Para-Professional Staff - Part Time Administrative Assistant Pages Custodians Total FTE Budget Recommendations Level Services: Approximately 67% of the annual funding for materials is provided from trust funds for the benefit of the Library. The collective bargaining agreement covering most Library employees has not yet been negotiated for FY15, so estimated funds for additional salaries are budgeted centrally at this time. New Requests Recommended by Town Manager: Patrons have requested that the library be open on Sundays during the summer. More and more residents are in need of an air conditioned building in which to spend time in the summer. A request for $3,965 is included to provide personnel for this purpose. New Requests Not Recommended by Town Manager: None 15 : 3

158 Library Chapter 15 Town of Weston FY15 Final Budget Final FY14 to FY15 ACTUAL BUDGET ACTUAL BUDGET DEP REQ FY15 $ % PUBLIC LIBRARY FY12 FY13 FY13 FY14 FY15 Budget Change Change Library Salaries 789, , , , , ,301 14, % Salaries - Admin. 166, , , , , ,912 10, % Sub-total Personal Services 956, , ,634 1,012,053 1,016,595 1,037,213 25, % Administration Repair-Office Equipment 10,809 10,000 10,896 10,000 10,000 10, % Rent-Equipment 868 1, ,200 3,200 3, % Postage 996 1, ,100 1,100 1, % Office Supplies 4,755 3,500 2,443 4,200 4,200 4, % Library Supplies 10,941 11,000 10,364 11,000 11,000 11, % Computer Supplies 6,839 6,500 4,767 7,000 7,000 7, % In-State Travel % Out-of-State Travel 1,000 1, ,000 1,000 1, % Dues 585 1, ,212 1,212 1, % Subscriptions & Publications 420 1,300-1,300 1,300 1, % Conference % All Other 2,775 2,500 3,548 2,500 2,500 2, % Programming 1,643 2,000 1, % Library Equipment 9,988 10,000 15,775 10,000 10,000 10, % Sub-total Administration 52,235 52,244 52,242 53,612 53,612 53, % Physical Plant Electricity 51,369 69,600 48,246 69,600 69,600 69, % Oil/Gas 8,900 17,250 9,768 17,250 17,250 17, % Water 968 1, ,000 1,000 1, % Repair & Maintenance Building 4,516 6,000 5,054 6,000 6,000 6, % Comfort Supplies 571 1, ,103 1,103 1, % Cleaning Supplies 2,671 3,000 2,940 3,000 3,000 3, % Sundry Supplies 1,064 1,194 2,659 1,194 1,194 1, % Sub-total Physical Plant 70,059 99,147 70,192 99,147 99,147 99, % Sub-total Expenses 122, , , , , , % Materials Fiction/Non-Fiction 29,999 30,000 30,001 30,000 30,000 30, % Periodicals 16,005 16,000 15,987 16,000 16,000 16, % Microforms 7,994 8,000 7,828 8,000 8,000 8, % Audio 3,514 3,500 3,926 3,500 3,500 3, % Other Media 8,293 8,300 8,297 8,300 8,300 8, % Non-Book 999 1, ,000 1,000 1, % Software 1,000 1,000 1,042 1,000 1,000 1, % CD-Rom % Sub-total Materials 68,200 68,200 68,200 68,200 68,200 68, % Minuteman Library Network Assessment 38,004 39,255 39,214 41,217 42,981 40,100 (1,117) -2.7% Sub-total Minuteman Lib Net 38,004 39,255 39,214 41,217 42,981 40,100 (1,117) -2.7% Total 1,184,975 1,254,920 1,178,482 1,274,229 1,280,535 1,298,272 24, % 15 : 4

159 Brook School Apartments Enterprise Fund Chapter 16 Town of Weston Budget Presentation Chapter 16 BROOK SCHOOL APARTMENTS ENTERPRISE FUND 16 : 1

160 Brook School Apartments Enterprise Fund Chapter 16 TOWN OF WESTON FY15 FINAL BUDGET AND FINANCING PLAN BROOK SCHOOL APARTMENTS Moderator Elderly Housing Committee Town Manager Brook School Apartments Manager Housing Certification Specialist (.32) Maintenance/ Custodian (1) Actual Actual Budget Final FY12 FY13 FY14 FY15 Budget +/- % BROOK SCHOOL APARTMENTS ENTERPRISE FUND Revenues CPA - Debt Service 288, , , ,761 3, % Retained Earnings - Capital 200, , % Rentals & Interest Income 967, ,609 1,069,631 1,066,676 (2,955) -0.3% Total 1,255,945 1,285,151 1,515,070 1,515, % Expenditures Salaries 156, , , ,287 6, % Expenses 306, , , ,200 (9,400) -2.6% Repairs & Replacements+ 89, , , ,230 6, % Payment in Lieu of Taxes 20,148 20,652 21,168 21, % Capital Improvements+ - 20, , ,000 (100,000) -50.0% Debt Service (Enterprise Fund) 258, , , ,472 89, % subtotal 831, ,679 1,113,955 1,107,886 (6,069) -0.5% Debt Service (Community Preservation Funds) 288, , , ,761 3, % Indirect Costs (transfer to General Fund) 136, , , ,790 3, % Total 1,255,945 1,285,151 1,515,070 1,515, % 16 : 2

161 Brook School Apartments Enterprise Fund Chapter 16 Town of Weston FY15 Final Budget HEALTH AND HUMAN SERVICES: Description of Services Brook School Elderly Housing Complex The former Brook School was converted to an elderly and handicapped rental housing complex in 1979 with an addition completed in the fall of The complex now contains 75 apartments for the elderly and disabled. The U.S. Department of Housing and Urban Development provides a subsidy for 42 of these units under the Section 8 program. Another 13 units are deed restricted as affordable units under the Community Preservation Act. The subsidized waiting list is closed due to the extremely long wait. The Complex is managed by a Manager who is overseen by the Elderly Housing Committee. The funding plan for the Brook School Apartments, developed when the expansion project was brought forward, calls for all operating and debt service expenses, as well as indirect Town costs and an in-lieu of tax payment, to be covered by a combination of rental income and CPA funding. The Brook School Elderly Housing Complex is budgeted in an enterprise fund. FY15 Departmental Goals 1. Continue with the integration of keyless entry systems for all buildings. 2. Expand the parking lot area behind Buildings B & C. 3. Continue to enhance the buildings accessibility with automatic door openers Staffing Levels FY12 FY13 FY14 FY15 Funded Funded Funded Requested Manager Housing Certification Specialist Maintenance/Custodian Total FTE Budget Recommendations Level Services: The increase in the continuing balance account is for ongoing repairs and replacements related to the maintenance of rental units and is consistent with the pro forma financing plan. Regular overtime worked by the maintenance/custodian saves money on outside contractors. The capital improvements fund established in FY13 will be used to accumulate funds over time for larger facilities-related projects. Debt service is increasing because of the completion of the building envelope project and permanent bonding of the funding for that project. New Requests Recommended by Town Manager: None requested New Requests Not Recommended by Town Manager: None 16 : 3

162 Brook School Apartments Enterprise Fund Chapter 16 Town of Weston FY15 Final Budget Final FY14 to FY15 ACTUAL BUDGET ACTUAL BUDGET DEPT REQ FY15 $ % FY12 FY13 FY13 FY14 FY15 Budget Change Change Brook School Apartments Enterprise Fund Salaries 156, , , , , ,287 6, % Sub-total Personnel Salaries 156, , , , , ,287 6, % Electricity 45,785 60,000 45,391 50,600 50,600 50, % Oil/Gas 63,684 83,000 59,871 93,000 75,000 75,000 (18,000) -19.4% Water 13,129 13,000 15,470 14,000 16,000 16,000 2, % Repair & Maintenance Building 69,497 75,000 59,063 70,000 70,000 70, % Building Safety 23,843 30,000 26,727 24,000 27,000 27,000 3, % Window Cleaning - 12,500-12,500 12,500 12, % Septic Service 8,690 6,000 9,115 6,000 9,000 9,000 3, % Repair - Vehicle & Equipment % Trash Removal 6,035 6,300 3,588 3,200 3,600 3, % Snow Removal 4,608 28,000 25,556 23,000 26,000 26,000 3, % Extermination 4,417 1, ,100 1,100 1, % Environmental Maintenance 3,308 5,000 3,075 5,000 3,500 3,500 (1,500) -30.0% Legal 1, ,753 2,000 2,000 2, % Telephone 4,523 4,600 4,778 4,500 4,800 4, % Office Supplies 4,250 4,100 3,521 4,100 4,000 4,000 (100) -2.4% Custodial Supplies 14,468 15,000 14,915 17,000 15,500 15,500 (1,500) -8.8% Grounds 31,704 25,000 14,332 25,000 25,000 25, % Conference/Training - 3, ,500 1,500 1, % All Other 6,951 7,500 7,397 7,500 7,500 7, % Sub-total Expenses 306, , , , , ,200 (9,400) -2.6% BSA-Continuing Balance Accts Repairs & Replacements+ 89, , , , , ,230 6, % Capital Improvement Fund ,000 20, , , ,000 (100,000) -50.0% Sub-total Cont Bal Accts 89, , , , , ,230 (93,024) -29.4% Debt Service 258, , , , , ,472 89, % Payment in Lieu of Taxes 20,148 20,652 20,652 21,168 21,697 21, % Total 831,270 1,452, ,679 1,113,955 1,233,797 1,107,886 (6,069) -0.5% 16 : 4

163 Water Enterprise Fund Chapter 17 Town of Weston Budget Presentation Chapter 17 WATER ENTERPRISE FUND 17 : 1

164 Water Enterprise Fund Chapter 17 TOWN OF WESTON FY14 FINAL BUDGET AND FINANCING PLAN DEPARTMENT OF PUBLIC WORKS Board of Selectmen Town Manager DPW Director of Operations Water Superintendent Water Employees (3) Part Time/ Seasonal Help Actual Actual Budget Final FY12 FY13 FY14 FY15 BUDGET +/- % WATER ENTERPRISE Revenues Water Charges 3,169,607 2,933,592 3,288,121 3,330,250 42, % Total 3,169,607 2,933,592 3,288,121 3,330,250 42, % Expenditures Salaries 263, , , ,122 7, % Expenses 212, , , , % MWRA Assessment/Water Purchases 1,770,776 1,707,564 1,949,150 2,028,827 79, % Capital Improvement Projects 13,842 11,232 55,000 7,500 (47,500) -86.4% Debt Service (non-exempt) 595, , , ,299 (3,818) -0.8% Indirect Costs (transfer to General Fund) 314, , , ,222 6, % Total 3,169,607 2,933,592 3,288,121 3,330,250 42, % 17 : 2

165 Water Enterprise Fund Chapter 17 Town of Weston FY14 Final Budget PUBLIC WORKS: Water Division-Enterprise Fund Description of Services The Department of Public Works Water Division is responsible for the maintenance and repair of all aspects of the Town s water system. Responsibilities include installing water services for new residential and commercial construction, water main replacement, water main repairs, installation of hydrants, leak detection, crossconnection control and the replacement of older water meters. While shown as part of the DPW budget, the Water Division is an Enterprise Fund and, therefore, is not included in the General Fund. 100 percent of the direct and indirect costs for water service are covered by water fees and charges. FY15 Departmental Goals 1. Maintain positive chlorine residual at the Kendal Green Market on North Avenue. 2. Improve Water Division services by increasing supervision of division employees. 3. Develop water conservation educational program to reduce water usage. 4. Continue efforts to reduce unaccounted for water with yearly leak detection. 5. Utilize the Water System Hydraulic Analysis as a tool to improve water quality, safety and delivery. Staffing Levels FY12 FY13 FY14 FY15 Funded Funded Funded Requested Water Superintendent Heavy Equipment Operator Meter Reader/Installer Water Systems Specialist Part Time/Seasonal Help 1 PT 1 PT 1 PT 1 PT Total FTE Budget Recommendations Level Services: Weston s water consumption for calendar year 2013 is projected to decrease by 10 million gallons, and when combined with a projected 5.2% increase in rates, the MWRA water assessment for FY 15 will increase by $47,482. The line item for the DEP Safe Drinking Water Assessment is increasing by $560 due to increased water consumption in calendar year 2012 (assessment is for $8.50 per million gallons purchased). Salary increases are due to contractual agreements. Debt service reflects projects previously approved and proposed new projects. More details can be found in the Capital Improvement Plan Section 19. New Requests Recommended by Town Manager: None requested New Requests Not Recommended by Town Manager: None 17 : 3

166 Water Enterprise Fund Chapter 17 Town of Weston FY15 Final Budget Final FY14 to FY15 ACTUAL BUDGET ACTUAL BUDGET DEP REQ FY15 $ % PUBLIC WORKS-WATER ENTERPRISE FY12 FY13 FY13 FY14 FY15 Budget Change Change Water Division Salaries Regular Compensation 234, , , , , ,022 7, % Overtime Compensation 20,117 17,000 16,121 17,000 17,000 17, % Temp/Seasonal 5,742 6,000 5,595 6,000 6,000 6, % Out-of-Dept Pay - 1,500-1,500 1,500 1, % Police Details 2,363 5,600 5,236 5,600 5,600 5, % Sub-total Personal Services 263, , , , , ,122 7, % Expenses Energy 68,738 75,000 67,245 75,000 75,000 75, % Repairs & Maintenance 787 4, ,000 4,000 4, % Rentals & Leases 1,788 2,500 1,788 2,500 2,500 2, % Professional & Consulting Services 12,652 20,400 13,153 20,400 20,400 20, % Communications 2,944 3,200 2,388 3,200 3,200 3, % Office Supplies 8,286 7,750 4,174 7,750 7,750 7, % Building/Equipment Repair & Supplies 3,883 5,800 1,629 5,800 5,800 5, % Custodial Supplies % Vehicular Supplies 13,035 9,430 14,177 9,430 9,430 9, % Other DPW Supplies/Materials 7,228 9,500 5,897 9,500 9,500 9, % Protective Work Clothing 2,079 2,100 1,888 2,100 2,100 2, % Out-of-State Travel % Dues/Memberships 825 1, ,000 1,000 1, % Distribution System Improvements 72,789 60,000 76,239 70,000 70,000 70, % Additional/New Equipment 4,329 1,200 3,933 1,200 1,200 1, % Cross Connection Test 12,930 15,000 13,080 15,000 15,000 15, % Survey Cross Connection - 2,000-2,000 2,000 2, % sub-total Expenses 212, , , , , , % MWRA Assessment/Water Purchase Intergovernmental Expenses 1,770,776 1,727,274 1,707,564 1,944,550 1,992,032 2,023,667 79, % DEP Safe Drinking Water Act Assessment - 5,400-4,600 5,160 5, % sub-total MWRA/Water Purchase 1,770,776 1,732,674 1,707,564 1,949,150 1,997,192 2,028,827 79, % Capital Improvement Projects Large Meter Replacement Program 11,073 7,500 4,632 7,500 7,500 7, % Water Storage Tank Maint ,600 7, (7,500) % Hydraulic Analysis - Distribution System 2, % Black Oak Booster Pump Station , (40,000) % Wtr Equipment Rehab % sub-total Capital Improvement Projects 13,842 7,500 11,232 55,000 7,500 7,500 (47,500) -86.4% Debt Service (non-exempt) Bond Redemption 458, , , , , ,600 (4,400) -1.3% Bond Interest 135, , , , , ,150 (10,304) -8.4% BAN Interest 1,080 3,717 6,330 4,663 23,325 15,549 10, % sub-total Debt Service 595, , , , , ,299 (3,818) -0.8% Total Water Division 2,855,285 2,692,817 2,633,408 2,968,296 2,978,840 3,004,028 35, % 17 : 4

167 Recreation Enterprise Fund Chapter 18 Town of Weston Budget Presentation Chapter 18 RECREATION ENTERPRISE FUND 18 : 1

168 Recreation Enterprise Fund Chapter 18 TOWN OF WESTON FY15 FINAL BUDGET AND FINANCING PLAN RECREATION Recreation Commission Town Manager Recreation Director Maintenance Supervisor Community Center Custodian Assistant Director Program Coordinator Administrative Assistant (2) Actual Actual Budget Final FY12 FY13 FY14 FY15 Budget +/- % RECREATION ENTERPRISE Revenues Tax Levy and General Fund Revenues 458, , , ,423 2, % Retained Earnings ,543 55,723 9, % User/Program Fees 1,047, ,069 1,039,879 1,036,100 (3,779) -0.4% Total 1,506,060 1,449,787 1,548,077 1,556,246 8, % Expenditures Salaries 943, ,140 1,065,702 1,052,746 (12,956) -1.2% Expenses 436, , , ,300 22, % Community Center 66,702 62,726 75,450 74,200 (1,250) -1.7% Total 1,446,512 1,449,787 1,548,077 1,556,246 8, % 18 : 2

169 CULTURAL AND LEISURE: Description of Services Recreation Enterprise Fund Chapter 18 Town of Weston FY15 Final Budget Recreation Department Enterprise Fund The Recreation Department offers a comprehensive and varied program of public recreation activities, services and resources to Town and area residents. Nearly 500 programs are offered over the course of the year serving over 7,500 participants. Nearly all programs are offered on a fee basis. The Recreation Department is budgeted in an Enterprise Fund. This permits the Town to better track the revenues and expenditures of this department and provide the Recreation Commission with more flexibility in adding or changing program offerings. The Town s General Fund, however, continues to fund approximately 30% of the total budget. The Recreation Department offers the following programs and services: - Soccer and baseball field maintenance - Band concerts - Preschool programs - After school programs - Recreation nights and dances - Adult programs - Adult sports - Maintenance of Tavernside Playground - Summer camps - Annual Egg Hunt on Town Green - Memorial Pool - Middle School pool - Swim lessons - Red Waves swim team - Weekend gym and swim programs - 15 tennis courts/three basketball courts - Cooperative programs with WCCA - Weston Skating Club co-sponsor - Maintenance of seven parks - Community Center maintenance and rental - Special events - Joint field scheduling with School Dept. - Junior Broadway Drama Club - maintenance of 2 rinks and Collage Pond skating areas FY15 Departmental Goals 1. Continue to expand program offerings for pre-school, K-5 th grade, tweens, teens, adults, and baby boomers. 2. Create working written agreements with the town s sport groups. 3. Continue to review and evaluate revenue producing programs and seek special event sponsorships. Staffing Levels (not including FY12 FY13 FY14 FY15 seasonal staff) Funded Funded Funded Requested Recreation Director Assistant Director Program Coordinator Maintenance Supervisor Administrative Assistant Custodian Total FTE Budget Recommendations Level Services: In recent years, program revenues have not met expectations so it is necessary to reduce expenses to correspond with the reduction in revenue. The department continues to evaluate all of its programs, and an effort is being made to reduce expenses of camps, facilities and the Memorial Pool. More funds are included for youth programs to address demand and revenue potential in this area. The Community Center also houses the Council on Aging, programs of which have expanded in recent years. It is recommended that $55,723 be appropriated from retained earnings to support the FY15 budget. New Requests Recommended by Town Manager: None requested New Requests Not Recommended by Town Manager: None 18 : 3

170 Recreation Enterprise Fund Chapter 18 Town of Weston FY15 Final Budget Final FY14 to FY15 ACTUAL BUDGET ACTUAL BUDGET DEP REQ FY15 $ % RECREATION FY12 FY13 FY13 FY14 FY15 Budget Change Change Administration Computer Hardware Maintenance 1,653 2,000-1,500 1,200 1,200 (300) -20.0% Computer Software Maintenance 4,369 4,500 6,182 4,800 5,500 5, % Bank Service/Credit Card Fees 18,797 17,000 20,487 18,500 21,000 21,000 2, % Printing & Advertising % Education & Training % Postage 2,617 2,200 2,932 2,500 2,500 2, % Communications 4,004 4,500 4,500 4,100 4,200 4, % Stationary % Photocopying % Office Supplies 6,285 5,500 8,099 6,000 6,000 6, % First Aid % In-State Travel , ,200 1, % Out-of-State Travel % Dues (200) -26.7% Conference 1,763 1,500 1,621 1,500 1,500 1, % All Other Expense 4,287 3,200 2,933 3,200 3,000 3,000 (200) -6.3% 46,291 43,150 49,892 45,400 48,400 48,400 3, % Administrative - Personnel Regular Compensation 155, , , , , ,648 (6,157) -3.9% Overtime % Temporary Compensation 52 1,200-1, (500) -50.0% Estimated COLA - 7,770-9,228-8,267 (961) -10.4% 155, , , , , ,915 (7,118) -4.2% sub-total Administration 201, , , , , ,315 (4,118) -1.9% Adult Programs Contract Services/Labor 6,174 7,500 5,423 7,000 6,000 6,000 (1,000) -14.3% Program Supplies 3,685 3,500 4,518 3,500 4,000 4, % All Other Expense 6 1,500 1,482 1,000 1,000 1, % 9,865 12,500 11,423 11,500 11,000 11,000 (500) -4.3% Adult Programs-Personnel Regular Compensation 13,023 12,982 13,339 13,541 13,808 13, % Temporary Compensation 44,972 52,000 42,198 50,000 46,500 46,500 (3,500) -7.0% 57,995 64,982 55,537 63,541 60,308 60,308 (3,233) -5.1% sub-total Adult Programs 67,860 77,482 66,960 75,041 71,308 71,308 (3,733) -5.0% Youth Programs Contract Services 111,804 85, ,291 90, , ,000 28, % Program Supplies 17,055 22,000 21,696 18,000 22,000 22,000 4, % All Other Expense 235 2,500 1,748 2,000 1,500 1,500 (500) -25.0% 129, , , , , ,500 31, % Youth Programs-Personnel Regular Compensation 32,166 64,122 33,135 67,454 68,600 68,600 1, % Temporary Compensation 236, , , , , , % Out-of-Department Salaries % 268, , , , , ,600 1, % sub-total Youth Programs 397, , , , , ,100 32, % Concessions Program Supplies ,000 2,346 11,000 11,500 11, % Contract Services/Labor 9,761-8, % All Other Expense , % 11,042 11,500 12,764 11,500 12,000 12, % Concessions-Personnel Regular Compensation 1, , % Temporary Compensation 14,171 13,068 13,444 13,200 13,200 13, % 15,603 13,815 14,964 13,983 14,007 14, % sub-total Concessions 26,645 25,315 27,728 25,483 26,007 26, % 18 : 4

171 Recreation Enterprise Fund Chapter 18 Town of Weston FY15 Final Budget Final FY14 to FY15 ACTUAL BUDGET ACTUAL BUDGET DEP REQ FY15 $ % RECREATION FY12 FY13 FY13 FY14 FY15 Budget Change Change Camp Outer Limits Recreation Uniforms , % Professional/Consulting Services % Program Supplies 629 1, ,100 1,000 1,000 (100) -9.1% All Other Expense 1,278 1, , (700) -58.3% Field Trips Expenses 20,000 21,000 21,493 21,000 22,200 22,200 1, % 22,573 24,200 24,494 24,000 24,400 24, % Camp Outer Limits-Personnel Regular Compensation 4,226 4,773 4,376 5,012 5,042 5, % Temporary Compensation 13,372 13,500 16,747 13,959 13,959 13, % 17,598 18,273 21,123 18,971 19,001 19, % sub-total Camp Outer Limits 40,170 42,473 45,617 42,971 43,401 43, % Camp ABC Recreation Uniforms % Professional/Consulting Services 4,215 4,000 5,249 4,000 4,800 4, % Art/Program Supplies ,000 1,000 1, % All Other Expense 2,034 2, , (1,800) -90.0% 8,036 7,400 7,131 7,700 6,700 6,700 (1,000) -13.0% Camp ABC-Personnel Regular Compensation 4,226 7,942 4,376 8,403 8,516 8, % Temporary Compensation 26,200 23,981 18,432 26,285 20,500 20,500 (5,785) -22.0% 30,425 31,923 22,808 34,688 29,016 29,016 (5,672) -16.4% sub-total Camp ABC 38,461 39,323 29,939 42,388 35,716 35,716 (6,672) -15.7% Camp Adventure Recreation Uniforms 1,957 1,200 1,423 2,000 1,500 1,500 (500) -25.0% Professional/Consulting Services 4,580 4,000 6,782 4,000 6,000 6,000 2, % Field Trip Expenses 10,383 13,000 9,919 12,000 10,500 10,500 (1,500) -12.5% Program Supplies 2,215 2,000 3,388 2,000 2,500 2, % All Other Expense 1,697 2, ,800 1,000 1,000 (800) -44.4% 20,832 22,200 21,612 21,800 21,500 21,500 (300) -1.4% Camp Adventure-Personnel Regular Compensation 4,236 7,942 4,376 8,403 8,516 8, % Temporary Compensation 43,141 41,375 37,328 42,734 37,703 37,703 (5,031) -11.8% 47,377 49,317 41,704 51,137 46,219 46,219 (4,918) -9.6% sub-total Camp Adventure 68,209 71,517 63,316 72,937 67,719 67,719 (5,218) -7.2% Memorial Pool/Swimming Recreation Uniforms 5,383 6,000 5,177 5,800 5,200 5,200 (600) -10.3% Electricity 15,656 21,000 14,045 16,000 15,000 15,000 (1,000) -6.3% Water 4,365 2,500 3,518 4,200 4,000 4,000 (200) -4.8% Repair & Maintenance 24,526 24,000 32,860 24,000 24,000 24, % Cleaning Supplies 1, (100) -12.5% Chlorine 20,879 18,000 13,798 20,000 16,000 16,000 (4,000) -20.0% Chemicals 1,823 2,200 2,749 2,000 2,500 2, % Program Supplies 1,543 2,000 4,159 1,800 2,500 2, % All Other Expense 4,845 2,500 5,752 3,000 4,200 4,200 1, % 80,067 78,700 82,464 77,600 74,100 74,100 (3,500) -4.5% Memorial Pool/Swimming-Personnel Regular Compensation 23,149 35,449 23,862 36,949 37,908 37, % Overtime % Temporary Compensation 107, ,600 98, , , , % 130, , , , , , % sub-total Memorial Pool 210, , , , , ,780 (2,541) -1.2% Middle School Gym/Pool Programs Energy 16,656 25,000 8,882 17,000 12,000 12,000 (5,000) -29.4% Non-energy - Water 723 1,500 8,808 1,000 1,000 1, % Chemicals/Pool Supplies 1,891 3,000 3,488 2,500 3,000 3, % All Other % sub-total Middle School Gym/Pool 19,356 29,600 21,292 20,575 16,075 16,075 (4,500) -21.9% Middle School Gym/Pool Personnel Regular Compensation 3,717 2,241 4,140 2,348 2,420 2, % Temporary Compensation 8,429 6,700 14,034 6,620 6,620 6, % 12,147 8,941 18,174 8,968 9,040 9, % sub-total Middle School Programs 31,502 38,541 39,466 29,543 25,115 25,115 (4,428) -15.0% 18 : 5

172 Recreation Enterprise Fund Chapter 18 Town of Weston FY15 Final Budget Final FY14 to FY15 ACTUAL BUDGET ACTUAL BUDGET DEP REQ FY15 $ % RECREATION FY12 FY13 FY13 FY14 FY15 Budget Change Change Facilities/Fields Energy (Elec, Oil, Gas) 3,456 4,000 3,259 3,300 3,300 3, % Non-energy - Water (75) -37.5% Repair & Maintenance 45,146 26,000 11,422 35,000 30,000 30,000 (5,000) -14.3% Repair - Vehicles & Equipment 3,105 3,000 1,761 2,500 2,500 2, % Rent-Equipment 1,001 1, % Contract Services % Sundry Supplies 971 2, ,500 1,200 1,200 (300) -20.0% Loam % Fertilizer/Seeds % Vehicle Supplies 8,233 5,000 8,828 6,500 7,500 7,500 1, % 62,234 42,650 27,196 50,450 46,175 46,175 (4,275) -8.5% Facilities/Fields Personnel Regular Compensation 61,388 74,534 63,627 76,193 78,048 78,048 1, % Overtime % Temporary Compensation 6,947 6,840 5,474 6,840 6,840 6, % 68,335 81,674 69,101 83,033 84,888 84,888 1, % sub-total Facilities/Fields 130, ,324 96, , , ,063 (2,420) -1.8% KWEST Camp Uniforms % Professional & Consulting % Field Trip Expenses 6,772 10,000 9,420 8,000 9,500 9,500 1, % Program Supplies (50) -14.3% All Other (100) -16.7% 8,084 11,550 10,395 9,450 10,800 10,800 1, % KWEST Camp Personnel Regular Compensation 3,935 3,222 3,403 3,477 3, % Temporary Compensation - 11,400 11,770 5,400 5,400 (6,370) -54.1% 3,935 14,622-15,173 8,877 8,877 (6,296) -41.5% sub-total KWEST Camp 12,020 26,172 10,395 24,623 19,677 19,677 (4,946) -20.1% Sports Camp Recreation Uniforms % Professional & Consu % Field Trip Expenses 4,417 3,000 4,200 4,500 4,500 4, % Program Supplies % All Other (200) -33.3% 6,090 5,000 6,487 6,250 6,100 6,100 (150) -2.4% Sports Camp Personnel Regular Compensation 4,193 3,222 4,376 3,403 3,477 3, % Temporary Compensation 10,689 11,400 7,140 11,770 11,770 11, % 14,882 14,622 11,516 15,173 15,247 15, % sub-total Sports Camp 20,972 19,622 18,003 21,423 21,347 21,347 (76) -0.4% Red Waves Swim Team Transportation % Uniforms - 1, , (100) -10.0% Program Supplies 5,300 2,200 5,518 4,000 4,000 4, % Dues 1,350 1,500 1,240 1,400 1,350 1,350 (50) -3.6% All Other 6,003 4,000 3,528 4,000 4,000 4, % 12,652 9,400 11,036 10,700 10,550 10,550 (150) -1.4% Red Waves Personnel Regular Compensation 7,157 5,228 7,600 5,479 5,646 5, % Temporary Compensation 30,986 31,200 36,055 32,788 40,000 40,000 7, % 38,143 36,428 43,655 38,267 45,646 45,646 7, % sub-total Red Waves Swim Team 50,795 45,828 54,691 48,967 56,196 56,196 7, % 18 : 6

173 Recreation Enterprise Fund Chapter 18 Town of Weston FY15 Final Budget Final FY14 to FY15 ACTUAL BUDGET ACTUAL BUDGET DEP REQ FY15 $ % RECREATION FY12 FY13 FY13 FY14 FY15 Budget Change Change Community Center Electricity 29,561 38,000 31,505 28,000 32,000 32,000 4, % Non-energy - Water 1,947 2,000 1,330 2,250 2,000 2,000 (250) -11.1% Oil & Gas 6,224 15,000 8,235 13,000 10,000 10,000 (3,000) -23.1% Repair & Maintenance 9,219 13,000 9,611 12,000 12,000 12, % Repair/Maint Cleaning Equipment (100) -20.0% Rent-Equipment % Trash Removal 906 1,800 1,760 1,200 1,800 1, % Contract Services 14,108 12,000 6,348 13,000 11,000 11,000 (2,000) -15.4% Sundry Supplies 3,398 4,500 3,272 4,200 4,000 4,000 (200) -4.8% All Other Expense 1,340 1, ,300 1,000 1,000 (300) -23.1% 66,702 88,500 62,726 75,450 74,200 74,200 (1,250) -1.7% Community Center Personnel Regular Compensation 68,226 79,818 70,268 82,160 84,902 84,902 2, % Overtime - 1,200-1,200 1,200 1, % Temporary Compensation 7,342 1,500 3,620 3,200 3,200 3, % WCC - Event Supervisor 7,361 3,000 10,307 6,000 6,000 6, % 82,929 85,518 84,195 92,560 95,302 95,302 2, % sub-total Community Center 149, , , , , ,502 1, % Grand Total 1,446,512 1,538,232 1,449,787 1,548,077 1,547,979 1,556,246 8, % 18 : 7

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175 Capital Improvement Program Chapter 19 TOWN OF WESTON CAPITAL IMPROVEMENT PROGRAM (CIP) FY15 19 : 1

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177 Capital Improvement Program Chapter 19 Capital Improvement Program (CIP) Table of Contents Section 19: 4 19:10 Table I Recommended Projects General Fund Debt - Project Request Sheets and Supporting Documents 19:11-19:22 Table II Recommended Projects Cash Capital (Operations) - Project Request Sheets and Supporting Documents 19:23 19:25 Table III Recommended Projects Water Debt - Project Request Sheets and Supporting Documents 19:26 Table IV Recommended Projects Brook School Apartments Debt 19:27 Table V Recommended Projects Community Preservation Act 19:28-19:31 Summary 5 Year CIP Recommended, Deferred, and Future 19:32 19:34 Process Capital Improvement Program Process 19 : 3

178 [CAPITAL IMPROVEMENT PROGRAM GENERAL FUND DEBT] FY2015 TABLE I: FY2015 RECOMMENDED PROJECTS - GENERAL FUND DEBT AMOUNT DEBT SERV. EST. BAN EST. BOND PROJECT FINANCED YEARS INT. RATE INT. RATE FY2014 FY2015 FY2016 FY2017 FY2018 FY :5 Drainage Improvements 300, % 4.5% 3,750 23,500 23,050 22,600 22,150 19:6 South Side Drainage Improvements 995, % 4.5% 12,438 77,942 76,449 74,957 73,464 19:7 COA Renovation - Design, Construction, Other 50, % 4.5% 625 4,750 4,638 4,525 4,413 19:8 Case Campus Master Plan 2,617, % 4.5% 32, , , , ,136 19:9 Wellesley St/Brown St Intersection Improvements 372, % 4.5% 4,650 53,940 52,266 50,592 48,918 19:10 New Police Station - Construction 11,950, % 4.5% 149,375 1,135,250 1,108,363 1,081,475 1,054,588 PROJ. NEW LEVY SUPPORTED DEBT SERV. 16,284, ,550 1,674,847 1,632,454 1,590,061 1,547,668 APPROVED/ PROPOSED LEVY SUPPPORTED DEBT SERV. FY2014 FY2015 FY2016 FY2017 FY2018 FY2019 Subtotal Approved and Issued Levy Supported Debt Service * 37,268 38,121 25,480 24,020 22,580 21,160 Subtotal Approved and Unissued Levy Supported Debt Service * 9,700 9,700 9,700 9,700 9,700 9,700 Summary Approved Levy Supported Debt Service 46,968 47,821 35,180 33,720 32,280 30,860 Subtotal Projected New Levy Supported Debt Service - 203,550 1,674,847 1,632,454 1,590,061 1,547,668 TOTAL PROPOSED LEVY SUPPORT DEBT SERVICE 46, ,371 1,710,027 1,666,174 1,622,341 1,578,528 APPROVED AND PROPOSED EXCLUDED DEBT SERVICE FY2014 FY2015 FY2016 FY2017 FY2018 FY2019 Subtotal Approved and Issued Excluded Supported Debt Service (net of SBAB) 7,646,500 6,878,373 6,237,873 5,810,453 5,534,933 4,924,918 Subtotal Approved and Unissued Excluded Debt Service - 804,842 1,935,245 1,890,783 1,846,321 1,801,858 TOTAL Approved Excluded Debt Service 7,646,500 7,683,215 8,173,118 7,701,236 7,381,254 6,726,776 Subtotal Proposed Excluded Debt Service (new capital items) - 203,550 1,674,847 1,632,454 1,590,061 1,547,668 TOTAL APPROVED AND PROPOSED EXCLUDED DEBT SERVICE 7,646,500 7,886,765 9,847,965 9,333,690 8,971,315 8,274, : 4

179 [CAPITAL IMROVEMENT PLAN GENERAL FUND DEBT] FY2015 WESTON CAPITAL IMPROVEMENT PROGRAM - PROJECT REQUEST & FINANCING PLAN If existing asset is being replaced Project Title: Drainage Improvement Progr Department: DPW Division: Stormwater Yr. Aquired Est. Value Disposition Contact: Robert Hoffman Notes: N/A $ Prior Year(s) Requested: $300,000 Present Status of Project: Ongoing Description, Justification and Life Expectency: The annual drainage program is a continuing effort to replace, upgrade or install new storm drainage lines and structures to improve substandard drainage systems within the Town. This program is in it's eleventh year and has eliminated and/or improved many poor drainage areas. The DPW continues to utilize Town employees to construct and improve the drainage system when cost efficient. The diminishing balance in the drainage account neccessitates a request this year. There are 24 indentified drainage issues with past histories of citizen complaints. Important future INSERT PHOTO HERE projects include Summer Street, 129 Pine Street, 1 Warren Place, 15 Winter Street and 41 Longmeadow Road. Public/private partnership projects are also funded from this program and helps to resolve deficient drainage systems that affects run-off from public ways through private properties. Drainage funds are also used for street drainage repairs for the road paving program. Future projects include North Avenue, Country Drive and Newton Street. Impact on Future Operating Budgets, and/or Impact on other Departments: The repairing of deficient drainage areas will impact future budgets by reducing employee overtime due to flooded road conditions, winter overtime related to frozen run-off and premature road pavement failure due to settlements and erosion. Financial liability to the Town RECOMMENDED FINANCING PLAN Total Current Estimated Expenditures by Fiscal Year Prior Year Year FY FY FY FY FY Five Yr. TTL Expenditures Expenditure FY15-19 A. Planning, Design, Engineering - B. Land, ROW, Site Improvements - C. Construction $300, , , , , ,000 1,500,000 D. Equipment - E. Other Costs - TOTAL $0 $300,000 $300,000 $300,000 $300,000 $300,000 $300,000 $1,500,000 F. Est. Add'l Annual Maint. & Repair $0 T O W N M A N A G E R U S E O N L Y Recommendation Next FY Amt. Funding Source: Priority Category (1-6): APPROVED DEFERRED (1) G.O. Bond - G.F. (1) Correct threat to health and safety DENIED TO FY $ (2) G.O. Bond - Ent. (2) Improve to avoid costly repair (3) Cash / Dept. Ops. (3) Replace to maintain service levels NOTES: (4) Meet legal requirement (5) Improve productivity (6) Address overburdened situation 19 : 5

180 [CAPITAL IMROVEMENT PLAN GENERAL FUND DEBT] FY2015 WESTON CAPITAL IMPROVEMENT PROGRAM - PROJECT REQUEST & FINANCING PLAN If existing asset is being replaced Project Title: South Side Drainage Improv. Project Department: DPW Division: Engineering Yr. Aquired Est. Value Disposition Contact: Steve Fogg Notes: N/A $ Prior Year(s) Requested: $745,000 Present Status of Project: Pre-Design Stage Description, Justification and Life Expectency: Improvements to the entire Shady Hill Road/Ledgewood Road/Woodchester Road/Pond Brook Road Area storm water drainage water shed is long overdue. Complaints over the years from residents concerned with flooded properties during storm events and an increasingly rising water table are due to an outdated and undersized drainage infrastructure. A recent drainage study of the area will show that a multiple phased funding program and a strategically phased construction plan will reduce the extent and severity of flooding in this watershed. The estimated costs for INSERT PHOTO HERE survey, permitting, design, construction and construction administration is expected to be in the neighborhood of $3,250,000 and does not include legal fees associated with the acquisition of easements. The previously funded seond phase of this project was delayed this past year due to inability to secure an easement The third phase of this drainage plan will provide for drainage infrastructure at 466 and 474 Glen Road, Winter Street drainage improvements and flood protection and infrastructure improvement on Wellelsey Street. Impact on Future Operating Budgets, and/or Impact on other Departments: The improvements proposed to this watershed area will reduce the workforce efforts the DPW and Fire Department expends to alleviate flooding during rain events as well as during cold weather events that trucks and deicing materials are required. The paved road surfaces will require less maintenance and have an extended life span as a result of the drainage improvements RECOMMENDED FINANCING PLAN Total Current Estimated Expenditures by Fiscal Year Prior Year Year FY FY FY FY FY Five Yr. TTL Expenditures Expenditure FY15-19 A. Planning, Design, Engineering - B. Land, ROW, Site Improvements - C. Construction 745, , , ,000 1,815,000 D. Equipment - E. Other Costs - TOTAL $0 $745,000 $995,000 $330,000 $490,000 $0 $0 $1,815,000 F. Est. Add'l Annual Maint. & Repair $0 T O W N M A N A G E R U S E O N L Y Recommendation Next FY Amt. Funding Source: Priority Category (1-6): APPROVED DEFERRED (1) G.O. Bond - G.F. (1) Correct threat to health and safety DENIED TO FY $ (2) G.O. Bond - Ent. (2) Improve to avoid costly repair (3) Cash / Dept. Ops. (3) Replace to maintain service levels NOTES: (4) Meet legal requirement (5) Improve productivity (6) Address overburdened situation 19 : 6

181 [CAPITAL IMROVEMENT PLAN GENERAL FUND DEBT] FY2015 WESTON CAPITAL IMPROVEMENT PROGRAM - PROJECT REQUEST & FINANCING PLAN If existing asset is being replaced Project Title: Council on Aging Renovation Department: COA Division: Yr. Aquired Est. Value Disposition Contact: Eileen Bogle Notes: $ Prior Year(s) Requested: 0 Present Status of Project: Initial design presented to Recreation Commission, Town Manager, Permanent Buildings Committee, and Board of Selectmen Description, Justification and Life Expectancy: In 2011, a long time Weston family donated $30,000 towards a project to renovate the interior of the COA to create a more welcoming environment. As frequent program participants, the family observed that the space could be redesigned to create not only more private space but also enhance opportunites for connections and conversations among town residents. With that starting point, the COA board formed a working committee to explore options. Using gift funds, an architect was engaged to draft prelimary plans to renovate the existing first floor of the Community Center to respond to the increasing utilization of the senior center, address the need for private offices and create a warm and welcoming space. The Cost Estimators report is attached along with projected other costs such as furnishings and kitchen modifications. Both the initial architectural plans and the expense for the cost estimator were authorized by and paid for the COA Board using gift funds. INSERT PHOTO HERE Impact on Future Operating Budgets, and/or Impact on other Departments: Throughout this process, the Council on Aging maintained contact with the Recreation Department, the Director of Facilities and the Town Manager for their input. RECOMMENDED FINANCING PLAN Total Current Estimated Expenditures by Fiscal Year Prior Year Year FY FY FY FY FY Five Yr. TTL Expenditures Expenditure FY15-19 A. Planning, Design, Engineering $13,600 $50,000 $50,000 B. Land, ROW, Site Improvements $0 C. Construction $0 D. Equipment $0 E. Other Costs TOTAL $13,600 $0 $50,000 $0 $0 $0 $0 $50,000 F. Est. Add'l Annual Maint. & Repair $0 T O W N M A N A G E R U S E O N L Y Recommendation Next FY Amt. Funding Source: Priority Category (1-6): APPROVED DEFERRED (1) G.O. Bond - G.F. (1) Correct threat to health and safety DENIED TO FY $ (2) G.O. Bond - Ent. (2) Improve to avoid costly repair (3) Cash / Dept. Ops. (3) Replace to maintain service levels NOTES: (4) Meet legal requirement (5) Improve productivity (6) Address overburdened situation 19 : 7

182 [CAPITAL IMROVEMENT PLAN GENERAL FUND DEBT] FY2015 WESTON CAPITAL IMPROVEMENT PROGRAM - PROJECT REQUEST & FINANCING PLAN If existing asset is being replaced Project Title: Case Campus Master Plan Department: Schools/Recreation/COA/Library Yr. Aquired Est. Value Disposition Contact: Donna VanderClock Notes: $ Prior Year(s) Requested: FY14-Multi Phase Project Present Status of Project: First two phases in process Description, Justification and Life Expectancy: The Case Campus Master Plan was developed in conjunction with the new Field School to address longstanding traffic, parking and pedestrian safety concerns related to use of the three elementary schools, the Public Library, Community Center, and the Case House School administration building, all located on what is referred to as the Case Campus. Implementation of the plan is being proposed in phases and is designed to take advantage of opportunities for efficiency related to the construction of the Field School. At the May 2013 annual town meeting and the November 2013 special town meeting, funds were appropriated for phases 1 and 2. Phases 3 and 4 will be proposed INSERT PHOTO HERE during FY15, and the estimated amount of the requests will be $1,755,200 in May and $861,800 at the fall town meeting. CPA funds will also be requested for parts of the project that are eligible for such funding. A parking lot is being developed on land taken by eminent domain from Harvard, part of the Case Estates, with funds that were previously appropriated for that purpose. Impact on Future Operating Budgets, and/or Impact on other Departments: RECOMMENDED FINANCING PLAN Total Current Estimated Expenditures by Fiscal Year Prior Year Year FY FY FY FY FY Five Yr. TTL Expenditures Expenditure FY15-19 A. Planning, Design, Engineering - B. Land, ROW, Site Improvements - C. Construction 1,544,000 2,617,000 2,617,000 D. Equipment - E. Other Costs - TOTAL $0 $1,544,000 $2,617,000 $0 $0 $0 $0 $2,617,000 F. Est. Add'l Annual Maint. & Repair $0 T O W N M A N A G E R U S E O N L Y Recommendation Next FY Amt. Funding Source: Priority Category (1-6): APPROVED DEFERRED (1) G.O. Bond - G.F. (1) Correct threat to health and safety DENIED TO FY $ (2) G.O. Bond - Ent. (2) Improve to avoid costly repair (3) Cash / Dept. Ops. (3) Replace to maintain service levels NOTES: (4) Meet legal requirement (5) Improve productivity (6) Address overburdened situation 19 : 8

183 [CAPITAL IMROVEMENT PLAN GENERAL FUND DEBT] FY2015 WESTON CAPITAL IMPROVEMENT PROGRAM - PROJECT REQUEST & FINANCING PLAN If existing asset is being replaced Project Title: Brown Department: DPW Division: Engineering Yr. Aquired Est. Value Disposition Contact: Steve Fogg, Town Engineer Notes: Traffic & Sidewalk Committee FY15 CIP priority # 1 $ Prior Year(s) Requested: Present Status of Project: 25% Design Description, Justification and Life Expectency: Funds to provide construction of traffic signal/roadway geometric improvements at this intersection. This work follows the approval of design funds at May 2013 Annual Town Meeting. The design is in progress by the consulting firm, VHB, which has not yet completed an engineer's cost estimate so this amount is considered a placeholder for the purposes of the CIP. It is anticipated that the project will be advertised for construction bids in advance of May 2014 Town Meeting, where funding would be voted upon. The following improvements are under consideration: 1) installation of a four-way traffic signal at Wellesley/Brown with a signal-controlled pedestrian INSERT PHOTO HERE crossing phase activated by push button, and 2) relocation of 250' of Brown Street nearest Wellesley St such that it more closely aligns with the Middle School Driveway. This project will obviate the Town's current decision to staff this location with a school crossing guard or police officer at a cost of approximately $50,000 per year. Impact on Future Operating Budgets, and/or Impact on other Departments: Operating and maintenance costs associated with a traffic signal; reduction in staff costs for a crossing guard post. RECOMMENDED FINANCING PLAN Total Current Estimated Expenditures by Fiscal Year Prior Year Year FY FY FY FY FY Five Yr. TTL Expenditures Expenditure FY15-19 A. Planning, Design, Engineering $50,000 - B. Land, ROW, Site Improvements - C. Construction 372, ,000 D. Equipment - E. Other Costs - TOTAL $0 $50,000 $372,000 $0 $0 $0 $0 $372,000 F. Est. Add'l Annual Maint. & Repair $0 T O W N M A N A G E R U S E O N L Y Recommendation Next FY Amt. Funding Source: Priority Category (1-6): APPROVED DEFERRED (1) G.O. Bond - G.F. (1) Correct threat to health and safety DENIED TO FY $ (2) G.O. Bond - Ent. (2) Improve to avoid costly repair (3) Cash / Dept. Ops. (3) Replace to maintain service levels NOTES: (4) Meet legal requirement (5) Improve productivity (6) Address overburdened situation 19 : 9

184 [CAPITAL IMROVEMENT PLAN GENERAL FUND DEBT] FY2015 WESTON CAPITAL IMPROVEMENT PROGRAM - PROJECT REQUEST & FINANCING PLAN If existing asset is being replaced Project Title: New Police Station Department: Facilities/Police Division: Yr. Aquired Est. Value Disposition Contact: Jerry McCarty/Steve Shaw Notes: 1973 $ Prior Year(s) Requested: Present Status of Project: In design Description, Justification and Life Expectancy: At the May 2013 annual town meeting, design funds were appropriated for a new police station to replace the existing station. By annual town meeting in May 2014, the Permanent Building Committee expects to have bids in hand to request construction funds for the new station. At this time, the construction cost and soft costs are estimated to be $11.5 million. We should consider re-appropriating a portion of the previously borrowed general funds for the Case Estates for this purpose. INSERT PHOTO HERE Impact on Future Operating Budgets, and/or Impact on other Departments: The new station will be larger, but the building will be constructed to a LEED silver standard, thus maximizing energy efficiency and minimizing any additional cost of operation. RECOMMENDED FINANCING PLAN Total Current Estimated Expenditures by Fiscal Year Prior Year Year FY FY FY FY FY Five Yr. TTL Expenditures Expenditure FY15-19 A. Planning, Design, Engineering 45,000 1,200,000 - B. Land, ROW, Site Improvements - C. Construction 11,950,000 11,950,000 D. Equipment - E. Other Costs - TOTAL $45,000 $1,200,000 $11,950,000 $0 $0 $0 $0 $11,950,000 F. Est. Add'l Annual Maint. & Repair $0 T O W N M A N A G E R U S E O N L Y Recommendation Next FY Amt. Funding Source: Priority Category (1-6): APPROVED DEFERRED (1) G.O. Bond - G.F. (1) Correct threat to health and safety DENIED TO FY $ (2) G.O. Bond - Ent. (2) Improve to avoid costly repair (3) Cash / Dept. Ops. (3) Replace to maintain service levels NOTES: (4) Meet legal requirement (5) Improve productivity (6) Address overburdened situation 19 : 10

185 [CAPITAL IMPROVEMENT PROGRAM CASH CAPITAL] FY2015 TABLE II: FY2015 RECOMMENDED PROJECTS - FUNDING THROUGH CASH & DEPARTMENTAL OPERATIONS DEPARTMENT OF PUBLIC WORKS FUNDING Operating Cash/Retained SOURCE FY2015 Budget Earnings 19:12 Roadway Improvements Operating Budget 300, ,000-19:13 Departmental Equipment Operating Budget 182, ,000-19:14 Sidewalk Reconstruction Operating Budget 120, ,000-19:15 Guard Rail Improvements Operating Budget 50,000 50,000 - TRAFFIC & SAFETY 652, ,000-19:16 School St. Pedestrian Crossing Signal Cash Capital 50,000-50,000 50,000-50,000 SCHOOL DEPARTMENT 19:17 School - Bus Replacement (3) Operating Budget 200, ,000 - FIRE DEPARTMENT 200, ,000-19:18 Replacement Equipment - Air Tanks Cash Capital 275, ,000 POLICE DEPARTMENT 275, ,000 19:19 Replacement Vehicles Operating Budget 120, ,000 - FACILITIES TOWN-WIDE 120, ,000-19:20 Town-Wide Facilities Improvements Operating Budget 461, ,893 - BROOK SCHOOL APARTMENTS ENTERPRISE 461, ,893 - TOTAL GENERAL FUND 1,758,893 1,433, ,000 19:21 Repairs & Replacements Operating Budget 123, ,229-19:22 Capital Improvements Retained Earnings 100, , , , ,000 GRAND TOTAL 1,982,122 1,557, , : 11

186 [CAPITAL IMPROVEMENT PROGRAM CASH CAPITAL] FY2015 WESTON CAPITAL IMPROVEMENT PROGRAM - PROJECT REQUEST & FINANCING PLAN If existing asset is being replaced Project Title: Roadway Improvement Progr Department: DPW Division: Administration Yr. Aquired Est. Value Disposition Contact: Robert Hoffman Notes: N/A $ Prior Year(s) Requested: $300,000 Present Status of Project: Ongoing Description, Justification and Life Expectency: The Town's roadway system contains 87 miles of public accepted roads and 21 miles of private roads. The maintainance and up-keep of these roads are necessary in order to insure public safety and the preserve quality of life in Weston. Maintaining the road system infrastructure requires consistant funding in order to prevent premature structural failure of the road base and surface. Maintenace and construction funding of public roads often experience wide fluctuations in material and labor costs due the volatility of the world oil market (a key component in the production and make up of asphalt and the performance construction machinery). INSERT PHOTO HERE Impact on Future Operating Budgets, and/or Impact on other Departments: Failure to maintain the Town roadway infrastructure system will lead to deteriorated road surfaces and loss of mobility to the motoring public. More extensive repairs will result as well as possible liability, increased citizen complaints and inflation related rise in construction costs. RECOMMENDED FINANCING PLAN Total Current Estimated Expenditures by Fiscal Year Prior Year Year FY FY FY FY FY Five Yr. TTL Expenditures Expenditure FY15-19 A. Planning, Design, Engineering - B. Land, ROW, Site Improvements - C. Construction 300, , , , , , ,000 1,500,000 D. Equipment - E. Other Costs - TOTAL $300,000 $300,000 $300,000 $300,000 $300,000 $300,000 $300,000 $1,500,000 F. Est. Add'l Annual Maint. & Repair $0 T O W N M A N A G E R U S E O N L Y Recommendation Next FY Amt. Funding Source: Priority Category (1-6): APPROVED DEFERRED (1) G.O. Bond - G.F. (1) Correct threat to health and safety DENIED TO FY $ (2) G.O. Bond - Ent. (2) Improve to avoid costly repair (3) Cash / Dept. Ops. (3) Replace to maintain service levels NOTES: (4) Meet legal requirement (5) Improve productivity (6) Address overburdened situation 19 : 12

187 [CAPITAL IMPROVEMENT PROGRAM CASH CAPITAL] FY2015 WESTON CAPITAL IMPROVEMENT PROGRAM - PROJECT REQUEST & FINANCING PLAN If existing asset is being replaced Project Title: Equipment Replacement Program Division: DPW Yr. Aquired Est. Value Disposition Contact: Robert Hoffman Notes: 1997/2005 $182,000 Trade/Auction Prior Year(s) Requested: $235,000 Present Status of Project: Ongoing Description, Justification and Life Expectency: 2005 Chevy 2500HD Pick-up Truck with Plow - 97,524 miles: vehicle is used for highway and stormwater maintenance. Utilized for normal work duties, DPW emergencies and snow plowing. Proposed replacement to be a similar pick-up truck with snow plow attachment Ford F350 Flat Bed with Plow - 56,209 miles: vehicle is used for highway and stormwater maintenance. INSERT PHOTO HERE Utilized for normal work duties, DPW emergencies and snow plowing. Proposed replacement to be a similar small dump truck truck with tool storage and snow plow attachment Ford F350 Utility Treck with Plow - 98,166 miles: vehicle is used by fleet mechanics for equipment repairs on the road and at bus barn including snow plowing duties. Utilized for normal work duties, DPW emergencies and Impact on Future Operating Budgets, and/or Impact on other Departments: The acquisition of these vehicles as part of the vehicle replacement program updates the DPW fleet and improves efficiency within the department. The goal is to replace equipment before the cost of ongoing repairs exceeds the vehicles usefulness in means of productivity and cost effectiveness. Annual updating of equipment is a useful tool in stabilizing vehicle repair costs. Improved fuel economy, cleaner emissions and safer state of the art equipment results in a more efficient management of the fleet. RECOMMENDED FINANCING PLAN Total Current Estimated Expenditures by Fiscal Year Prior Year Year FY FY FY FY FY Five Yr. TTL Expenditures Expenditure FY15-19 A. Planning, Design, Engineering - B. Land, ROW, Site Improvements - C. Construction - D. Equipment $235,000 $235,000 $182,000 $245,000 $245,000 $250,000 $185,000 1,107,000 E. Other Costs - TOTAL $235,000 $235,000 $182,000 $245,000 $245,000 $250,000 $185,000 $1,107,000 F. Est. Add'l Annual Maint. & Repair $0 T O W N M A N A G E R U S E O N L Y Recommendation Next FY Amt. Funding Source: Priority Category (1-6): APPROVED DEFERRED (1) G.O. Bond - G.F. (1) Correct threat to health and safety DENIED TO FY $ (2) G.O. Bond - Ent. (2) Improve to avoid costly repair (3) Cash / Dept. Ops. (3) Replace to maintain service levels NOTES: (4) Meet legal requirement (5) Improve productivity (6) Address overburdened situation 19 : 13

188 [CAPITAL IMPROVEMENT PROGRAM CASH CAPITAL] FY2015 WESTON CAPITAL IMPROVEMENT PROGRAM - PROJECT REQUEST & FINANCING PLAN If existing asset is being replaced Project Title: Sidewalk Reconstruction Prog Department: DPW Division: Highway Yr. Aquired Est. Value Disposition Contact: Robert Hoffman Notes: N/A $120,000 Prior Year(s) Requested: $120,000 Present Status of Project: Description, Justification and Life Expectency: The Town of Weston DPW continues its maintenance/replacement program for the 31 miles of sidewalks in the towns inventory. The Sidewalk Reconstruction Program will methodically and efficiently reconstruct sidewalks based on yearly surveys of suface conditions, pedestrian use and other criteria. The sidewalks proposed for reconstruction in FY 15 are on North Avenue from Viles Street to Lexington Street (4,350 FT) and conicide with a long awaited drainage improvement and road reconstruction project. These sidewalks see significant foot traffic and are in a deteriorated condition. New granite curbing, bituminous curbing and handicapped access ramps are proposed for this INSERT PHOTO HERE area as well. Sidewalks completed in FY14 consisted of replacement of walks on Beech Road, Maple Road, Colonial Way and Trailside Road. The DPW maintains a condition survey of all Town sidewalks and continues to update it in order to prepare and maintain a five year reconstruction plan. Impact on Future Operating Budgets, and/or Impact on other Departments: Postponing an ongoing program of sidewalk reconstruuaction will result in continued deterioration of the Town's pedestrian walkways. Sidewalk safety issues can result in unforseen liablilities to the Town, citizen complaints and rising costs due to inflation and volatility of the cost associated with fossil fuels. RECOMMENDED FINANCING PLAN Total Current Estimated Expenditures by Fiscal Year Prior Year Year FY FY FY FY FY Five Yr. TTL Expenditures Expenditure FY15-19 A. Planning, Design, Engineering - B. Land, ROW, Site Improvements - C. Construction , , , , , , ,000 D. Equipment - E. Other Costs - TOTAL $0 $120,000 $120,000 $110,000 $110,000 $140,000 $150,000 $630,000 F. Est. Add'l Annual Maint. & Repair $0 T O W N M A N A G E R U S E O N L Y Recommendation Next FY Amt. Funding Source: Priority Category (1-6): APPROVED DEFERRED (1) G.O. Bond - G.F. (1) Correct threat to health and safety DENIED TO FY $ (2) G.O. Bond - Ent. (2) Improve to avoid costly repair (3) Cash / Dept. Ops. (3) Replace to maintain service levels NOTES: (4) Meet legal requirement (5) Improve productivity (6) Address overburdened situation 19 : 14

189 [CAPITAL IMPROVEMENT PROGRAM CASH CAPITAL] FY2015 WESTON CAPITAL IMPROVEMENT PROGRAM - PROJECT REQUEST & FINANCING PLAN If existing asset is being replaced Project Title: Guardrail Improvement Plan Department: DPW Division: Highway Yr. Aquired Est. Value Disposition Contact: Robert Hoffman Notes: $ Prior Year(s) Requested: $50,000 Present Status of Project: Ongoing Description, Justification and Life Expectency: The Guardrail Improvement Plan is intended to methodically install new guardrails in areas that have significant safety issues for vehicular traffic and/or to replace existing deteriorated gaurdrails in Town. A recently completed guardrail inventory and condition report shows the Town has a guardrail inventory of 5.5 miles in length and replacement value of approximately $1.2 million that are in varying states of age and condition. This program will systematically install or replace the roadside barriers according to parameters that will pioritize work based on the need for safety, the amount of vehicular and pedestrian trafffic and existing guardrail conditions.. The amount funded will over time begin to upkeep INSERT PHOTO HERE and maintain the Town's guardrail into a system of road barriers that is safer for our residents. The life expectancy of the typical guardrail is about years. In FY14 the $50,000 guardrail appropriationan resulted in the replacement of 2,700 linear feet of guardrail in various locations in Weston and now totals 10,900 linear feet of replacements in three years. Impact on Future Operating Budgets, and/or Impact on other Departments: The longterm effects of a successful guardrail improvement program are that it will reduce the Town's liability from accidents and reduce the future inflationary price increases for guardrail as a result of waiting too long to repair them. RECOMMENDED FINANCING PLAN Total Current Estimated Expenditures by Fiscal Year Prior Year Year FY FY FY FY FY Five Yr. TTL Expenditures Expenditure FY15-19 A. Planning, Design, Engineering - B. Land, ROW, Site Improvements - C. Construction 50,000 50,000 50,000 50,000 50,000 50,000 20, ,000 D. Equipment - E. Other Costs - TOTAL $50,000 $50,000 $50,000 $50,000 $50,000 $50,000 $20,000 $220,000 F. Est. Add'l Annual Maint. & Repair $0 T O W N M A N A G E R U S E O N L Y Recommendation Next FY Amt. Funding Source: Priority Category (1-6): APPROVED DEFERRED (1) G.O. Bond - G.F. (1) Correct threat to health and safety DENIED TO FY $ (2) G.O. Bond - Ent. (2) Improve to avoid costly repair (3) Cash / Dept. Ops. (3) Replace to maintain service levels NOTES: (4) Meet legal requirement (5) Improve productivity (6) Address overburdened situation 19 : 15

190 [CAPITAL IMPROVEMENT PROGRAM CASH CAPITAL] FY2015 WESTON CAPITAL IMPROVEMENT PROGRAM - PROJECT REQUEST & FINANCING PLAN If existing asset is being replaced Project Title: School St Ped Crossing Signal Department: DPW Division: Engineering Yr. Aquired Est. Value Disposition Contact: Steve Fogg, Town Engineer Notes: Traffic & Sidewalk Committee FY15 CIP priority # 2 $ Prior Year(s) Requested: Present Status of Project: Concept Design Description, Justification and Life Expectency: Funds to provide design ($20k) and construction of a pedestrian crossing signal ($80k) on School Street near the Weston Public Library and Scout House. The existing pedestrian-activated warning beacon would be improved by 1) relocation to a site that lines up directly with new sidewalk that extends to new Field School, and 2) conversion to a pedestrian hybrid beacon ("HAWK signal"). The pedestrian hybrid beacon would turn from yellow to red, which is a higher level of control, with the intent that vehicles will have a higher rate (i.e., safer rate) of stopping when the light is activated by a pedestrian. The existing warning beacon flashes yellow when activated and does not turn red; INSERT PHOTO HERE vehicles have been observed not stopping for pedestrians attempting to cross. It is anticipated that the Case Campus Master Plan Committee will be asked to evaluate this project in calendar Impact on Future Operating Budgets, and/or Impact on other Departments: Slight additional operating costs (electricity use). RECOMMENDED FINANCING PLAN Total Current Estimated Expenditures by Fiscal Year Prior Year Year FY FY FY FY FY Five Yr. TTL Expenditures Expenditure FY15-19 A. Planning, Design, Engineering $0 $15,000 15,000 B. Land, ROW, Site Improvements - C. Construction 35,000 35,000 D. Equipment - E. Other Costs - TOTAL $0 $0 $50,000 $0 $0 $0 $0 $50,000 T O W N M A N A G E R U S E O N L Y Recommendation Next FY Amt. Funding Source: Priority Category (1-6): APPROVED DEFERRED (1) G.O. Bond - G.F. (1) Correct threat to health and safety DENIED TO FY $ (2) G.O. Bond - Ent. (2) Improve to avoid costly repair (3) Cash / Dept. Ops. (3) Replace to maintain service levels NOTES: (4) Meet legal requirement Recommend $50,000 for improvement of the pedestrian signal in the same location. (5) Improve productivity (6) Address overburdened situation 19 : 16

191 [CAPITAL IMPROVEMENT PROGRAM CASH CAPITAL] FY2015 WESTON CAPITAL IMPROVEMENT PROGRAM - PROJECT REQUEST & FINANCING PLAN If existing asset is being replaced Project Title: Replacement School Buses Department: Schools Division: Yr. Aquired Est. Value Disposition Contact: Cindy Mahr Notes: $ Prior Year(s) Requested: Present Status of Project: Description, Justification and Life Expectancy: Town of Weston - Fixed Assets Schools Description Dept Code Sec Code PurchDate PurchPrice Life Cur Depr Book Value Disposal 2002 GMC Blue Bird EDUCATION MEF 1/1/2002 $ 54, $ - $ GMC Blue Bird EDUCATION MEF 1/1/2002 $ 54, $ - $ GMC Blue Bird EDUCATION MEF 1/1/2003 $ 55, $ 2,773 $ - INSERT PHOTO HERE Replacement of Two (2) School Buses for Weston Public Schools Replacement FY15 Purchase: 2 New School cost of $100,000 per bus = 200,000 Impact on Future Operating Budgets, and/or Impact on other Departments: RECOMMENDED FINANCING PLAN Total Current Estimated Expenditures by Fiscal Year Prior Year Year FY FY FY FY FY Five Yr. TTL Expenditures Expenditure FY15-19 A. Planning, Design, Engineering - B. Land, ROW, Site Improvements - C. Construction - D. Equipment 200, , , , ,486 1,040,808 E. Other Costs - TOTAL $0 $0 $200,000 $204,000 $208,080 $212,242 $216,486 $1,040,808 F. Est. Add'l Annual Maint. & Repair $0 T O W N M A N A G E R U S E O N L Y Recommendation Next FY Amt. Funding Source: Priority Category (1-6): APPROVED DEFERRED (1) G.O. Bond - G.F. (1) Correct threat to health and safety DENIED TO FY $ (2) G.O. Bond - Ent. (2) Improve to avoid costly repair (3) Cash / Dept. Ops. (3) Replace to maintain service levels NOTES: (4) Meet legal requirement (5) Improve productivity (6) Address overburdened situation 19 : 17

192 [CAPITAL IMPROVEMENT PROGRAM CASH CAPITAL] FY2015 WESTON CAPITAL IMPROVEMENT PROGRAM - PROJECT REQUEST & FINANCING PLAN If existing asset is being replaced Project Title: Vehicle & Equipment Department: FIRE Division: Yr. Aquired Est. Value Disposition Contact: Chief Soar Notes: $ Prior Year(s) Requested: Present Status of Project: Description, Justification and Life Expectency: FY Equipment: New air packs are needed to replace those that are at the end of their life expectancy, to meet current NFPA regulations. FY Replace portable radios. Current radios are 10 years old, and per manufacturer's recommendations should be replaced at 10 years old. Also, Replace an Ambulance. FY Replace Car 2 FY Replace Car 3 INSERT PHOTO HERE FY Replace Pumper Truck Impact on Future Operating Budgets, and/or Impact on other Departments: RECOMMENDED FINANCING PLAN Total Current Estimated Expenditures by Fiscal Year Prior Year Year FY FY FY FY FY Five Yr. TTL Expenditures Expenditure FY15-19 A. Planning, Design, Engineering - B. Land, ROW, Site Improvements - C. Construction - D. Equipment 275, , , , ,000 1,635,000 E. Other Costs - TOTAL $0 $0 $275,000 $350,000 $110,000 $150,000 $750,000 $1,635,000 F. Est. Add'l Annual Maint. & Repair $0 T O W N M A N A G E R U S E O N L Y Recommendation Next FY Amt. Funding Source: Priority Category (1-6): APPROVED DEFERRED (1) G.O. Bond - G.F. (1) Correct threat to health and safety DENIED TO FY $ (2) G.O. Bond - Ent. (2) Improve to avoid costly repair (3) Cash / Dept. Ops. (3) Replace to maintain service levels NOTES: (4) Meet legal requirement (5) Improve productivity (6) Address overburdened situation 19 : 18

193 [CAPITAL IMPROVEMENT PROGRAM CASH CAPITAL] FY2015 WESTON CAPITAL IMPROVEMENT PROGRAM - PROJECT REQUEST & FINANCING PLAN If existing asset is being replaced Project Title: Vehicle & Equipment Department: POLICE Division: Yr. Aquired Est. Value Disposition Contact: Chief Shaw Notes: $ Prior Year(s) Requested: Present Status of Project: Description, Justification and Life Expectency: FY Equipment - 2 new SUV Utility vehicles and 1 new Police Chief vehicle which will be a green vehicle. We have experienced difficulties with the new Dodge Chargers. Moving towards the utility vehicle the MA State Police use as they have not had any problems. INSERT PHOTO HERE Impact on Future Operating Budgets, and/or Impact on other Departments: RECOMMENDED FINANCING PLAN Total Current Estimated Expenditures by Fiscal Year Prior Year Year FY FY FY FY FY Five Yr. TTL Expenditures Expenditure FY15-19 A. Planning, Design, Engineering - B. Land, ROW, Site Improvements - C. Construction - D. Equipment 120,000 95,000 95, ,000 95, ,000 E. Other Costs - TOTAL $0 $0 $120,000 $95,000 $95,000 $120,000 $95,000 $525,000 F. Est. Add'l Annual Maint. & Repair $0 T O W N M A N A G E R U S E O N L Y Recommendation Next FY Amt. Funding Source: Priority Category (1-6): APPROVED DEFERRED (1) G.O. Bond - G.F. (1) Correct threat to health and safety DENIED TO FY $ (2) G.O. Bond - Ent. (2) Improve to avoid costly repair (3) Cash / Dept. Ops. (3) Replace to maintain service levels NOTES: (4) Meet legal requirement (5) Improve productivity (6) Address overburdened situation 19 : 19

194 [CAPITAL IMPROVEMENT PROGRAM CASH CAPITAL] FY2015 WESTON CAPITAL IMPROVEMENT PROGRAM - PROJECT REQUEST & FINANCING PLAN If existing asset is being replaced Project Title: Town Wide Facilities C/B AcctDepartment: Facilities Division: Yr. Aquired Est. Value Disposition Contact: Jerry McCarty Notes: $ Prior Year(s) Requested: Present Status of Project: Ongoing Description, Justification and Life Expectancy: Per the Reserve Policy, 5% is added to the Town Wide Facilities Continuing Balance Account for the purpose of maintaining Town Buildings. Expenditures included are based on the five-year cash capital plan recommended by Facilities Director and approved by the Permanent Building Committee. This account is generally to be used for the replacement and repair of buildings and equipment costing less than $60,000. INSERT PHOTO HERE Impact on Future Operating Budgets, and/or Impact on other Departments: The funding of this budget removes the stress of individual departments having to pay for their individual buildings maintenance. RECOMMENDED FINANCING PLAN Total Current Estimated Expenditures by Fiscal Year Prior Year Year FY FY FY FY FY Five Yr. TTL Expenditures Expenditure FY15-19 A. Planning, Design, Engineering - B. Land, ROW, Site Improvements - C. Construction - D. Equipment - E. All Costs 349, , , , , , ,469 2,466,748 TOTAL $349,228 $439,898 $461,893 $465,150 $488,408 $512,828 $538,469 $2,466,748 F. Est. Add'l Annual Maint. & Repair $0 T O W N M A N A G E R U S E O N L Y Recommendation Next FY Amt. Funding Source: Priority Category (1-6): APPROVED DEFERRED (1) G.O. Bond - G.F. (1) Correct threat to health and safety DENIED TO FY $ (2) G.O. Bond - Ent. (2) Improve to avoid costly repair (3) Cash / Dept. Ops. (3) Replace to maintain service levels NOTES: (4) Meet legal requirement (5) Improve productivity (6) Address overburdened situation 19 : 20

195 [CAPITAL IMPROVEMENT PROGRAM CASH CAPITAL] FY2015 WESTON CAPITAL IMPROVEMENT PROGRAM - PROJECT REQUEST & FINANCING PLAN If existing asset is being replaced Project Title: BSA Repairs and Maintenance Department: Brook School Apts. Division: Yr. Aquired Est. Value Disposition Contact: Sara Dosamantes Notes: $ Prior Year(s) Requested: 0 Present Status of Project: Description, Justification and Life Expectancy: The Brook School Apartments maintains the Repair and Replacement Continuing Balance Account in order to maintain apartments upon a tenant leaving the premise. Apartments are repainted, carpet and applainces will be replaced, if necessary. HUD requires a 6% increase per year in this account. Initial design presented to Recreation Commission, Town Manager, Permanent Buildings Committee, and Board of Selectmen INSERT PHOTO HERE Impact on Future Operating Budgets, and/or Impact on other Departments: Throughout this process, the Brook School Apts. maintains contact with the Director of Facilities for his input. RECOMMENDED FINANCING PLAN Total Current Estimated Expenditures by Fiscal Year Prior Year Year FY FY FY FY FY Five Yr. TTL Expenditures Expenditure FY15-19 A. Planning, Design, Engineering $114,514 $116,254 $123,230 $130,623 $138,460 $146,767 $155,574 $694,654 B. Land, ROW, Site Improvements $0 C. Construction $0 D. Equipment $0 E. Other Costs TOTAL $13,600 $116,254 $123,230 $130,623 $138,460 $146,767 $155,574 $694,654 F. Est. Add'l Annual Maint. & Repair $0 T O W N M A N A G E R U S E O N L Y Recommendation Next FY Amt. Funding Source: Priority Category (1-6): APPROVED DEFERRED (1) G.O. Bond - G.F. (1) Correct threat to health and safety DENIED TO FY $ (2) G.O. Bond - Ent. (2) Improve to avoid costly repair (3) Cash / Dept. Ops. (3) Replace to maintain service levels NOTES: (4) Meet legal requirement (5) Improve productivity (6) Address overburdened situation 19 : 21

196 [CAPITAL IMPROVEMENT PROGRAM CASH CAPITAL] FY2015 WESTON CAPITAL IMPROVEMENT PROGRAM - PROJECT REQUEST & FINANCING PLAN If existing asset is being replaced Project Title: BSA Capital Department: Brook School Apts. Division: Yr. Aquired Est. Value Disposition Contact: Sara Dosamantes Notes: $ Prior Year(s) Requested: 0 Present Status of Project: Description, Justification and Life Expectancy: The Director of the Brook School Apartments maintains the Capital Continuing Balance Account in order to maintain the four buildings and the surrounding grounds. This Capital account is funded with retained earnings. In FY2015 a parking lot will be repaved and improvements to the public spaces will be made. Initial design presented to Recreation Commission, Town Manager, Permanent Buildings Committee, and Board of Selectmen INSERT PHOTO HERE Impact on Future Operating Budgets, and/or Impact on other Departments: Throughout this process, the Brook School Apts. maintains contact with the Director of Facilities for his input. RECOMMENDED FINANCING PLAN Total Current Estimated Expenditures by Fiscal Year Prior Year Year FY FY FY FY FY Five Yr. TTL Expenditures Expenditure FY15-19 A. Planning, Design, Engineering $20,509 $96,164 $100,000 $74,000 $100,000 $108,000 $116,000 $498,000 B. Land, ROW, Site Improvements $0 C. Construction $0 D. Equipment $0 E. Other Costs TOTAL $13,600 $96,164 $100,000 $74,000 $100,000 $108,000 $116,000 $498,000 F. Est. Add'l Annual Maint. & Repair $0 T O W N M A N A G E R U S E O N L Y Recommendation Next FY Amt. Funding Source: Priority Category (1-6): APPROVED DEFERRED (1) G.O. Bond - G.F. (1) Correct threat to health and safety DENIED TO FY $ (2) G.O. Bond - Ent. (2) Improve to avoid costly repair (3) Cash / Dept. Ops. (3) Replace to maintain service levels NOTES: (4) Meet legal requirement (5) Improve productivity (6) Address overburdened situation 19 : 22

197 [CAPITAL IMPROVEMENT PROGRAM WATER DEBT] FY2015 TABLE III: FY2015 RECOMMENDED PROJECTS - WATER DEBT AMOUNT DEBT SERV. EST. BAN EST. BOND PROJECT FINANCED YEARS INT. RATE INT. RATE FY2014 FY2015 FY2016 FY2017 FY2018 FY :24 Black Oak Booster Pump Station 900, % 4.5% 11,250 85,500 83,475 81,450 79,425 19:25 Water Main Rehab Program 260, % 4.5% 3,250 24,700 24,115 23,530 22,945 PROJ. REVENUE (WATER) SUPPORTED DEBT SERV. 1,160,000 14, , , , ,370 APPROVED REVENUE SUPPPORTED DEBT SERV. FY2014 FY2015 FY2016 FY2017 FY2018 FY2019 Subtotal Approved and Issued Revenue Supported Debt Service 454, , , , , ,693 Subtotal Approved and Unissued Revenue Supported Debt Service - 8,825 39,646 38,577 37,508 36,538 Summary Approved Revenue Supported Debt Service 454, , , , , ,231 Subtotal Projected New Revenue Supported Debt Service - 14, , , , ,370 TOTAL PROPOSED REVENUE SUPPORTED DEBT SERVICE 454, , , , , ,601 19: 23

198 [CAPITAL IMPROVEMENT PROGRAM WATER DEBT] FY2015 WESTON CAPITAL IMPROVEMENT PROGRAM - PROJECT REQUEST & FINANCING PLAN If existing asset is being replaced Project Title: Black Oak Pump Station Constructio Department: DPW Division: Water Division Yr. Aquired Est. Value Disposition Contact: Notes: 1961 $900,000 Prior Year(s) Requested: $40,000 (Design) Present Status of Project: Under Design Description, Justification and Life Expectency: The Black Oak Booster Pump Station was built in 1961 for $8,189 to service an area of low pressure that was proposed as a residential subdivision. This station now serves 60 homes with potable drinking water and fire flow protection. The original station was replaced with a similar model in1993. The exixting station contains only 1 pump and lacks a back-up pump. There is no emergency power or connections to attach emergency power in case of a power failure and lacks the ability to communicate with our SCADA system. The proposed pump station facility would include redundant water supply pumps, high flow pumps for fire protection for the area, an emergency back-up INSERT PHOTO HERE generator and the ability to connect to our SCADA system by way of the fiber optic network. This project would also include dismantling and decommissioning of the Black Oak Water Storage Tank. The construction costs are estimated at approximately $900,000. Impact on Future Operating Budgets, and/or Impact on other Departments: Failure to modernize this pump station will result in continued manpower and overtime to monitor the Water Tank levels and pressure on a daily basis and during power outages rather than observations made on a computer through the SCADA system. RECOMMENDED FINANCING PLAN Total Current Estimated Expenditures by Fiscal Year Prior Year Year FY FY FY FY FY Five Yr. TTL Expenditures Expenditure FY15-19 A. Planning, Design, Engineering 40,000 - B. Land, ROW, Site Improvements - C. Construction 900, ,000 D. Equipment - E. Other Costs - TOTAL $0 $40,000 $900,000 $0 $0 $0 $0 $900,000 F. Est. Add'l Annual Maint. & Repair $0 T O W N M A N A G E R U S E O N L Y Recommendation Next FY Amt. Funding Source: Priority Category (1-6): APPROVED DEFERRED (1) G.O. Bond - G.F. (1) Correct threat to health and safety DENIED TO FY $ (2) G.O. Bond - Ent. (2) Improve to avoid costly repair (3) Cash / Dept. Ops. (3) Replace to maintain service levels NOTES: (4) Meet legal requirement (5) Improve productivity (6) Address overburdened situation 19 : 24

199 [CAPITAL IMPROVEMENT PROGRAM WATER DEBT] FY2015 WESTON CAPITAL IMPROVEMENT PROGRAM - PROJECT REQUEST & FINANCING PLAN If existing asset is being replaced Project Title: Water Main Rehab Program Department: DPW Division: Water Division Yr. Aquired Est. Value Disposition Contact: Robert L. Hoffman Notes: 1946 $260,000 Prior Year(s) Requested: $253,000 Present Status of Project: Ongoing Description, Justification and Life Expectency: The Water Main Rehabilitation Program has been designed to replace the distribution systems older water mains that have exceeded their expected life spans. The Water Division is now focused on replacing all asbestos transite water mains in the water system and cast iron water mains that have an excessive amount of water leaks over theis life span. The asbestos transite mains are no longer used in water transmission service because of their material content and are considered to be classified as hazardous material when removed from the ground and thus, need to be disposed of accordingly. Transite mains however are safe for the distribution of drinking water to our residents. The only way to INSERT PHOTO HERE address the concerns of these aged pipes is to replace them. The project for FY 2015 is for the proposed replacement of 1,475 feet of asbestos transite water main on Pinecroft Road that was installed in The engineering design for this project will be completed in house by the Town Engineer. Impact on Future Operating Budgets, and/or Impact on other Departments: Postponing the scheduled replacement of these old and outdated water distribution lines can impact the operating budgets by neccessitating overtime costs for dirty water complaints and other water quality issues. Older types of water mains are more susceptable to leakage, bacteria and turbidity problems. RECOMMENDED FINANCING PLAN Total Current Estimated Expenditures by Fiscal Year Prior Year Year FY FY FY FY FY Five Yr. TTL Expenditures Expenditure FY15-19 A. Planning, Design, Engineering - B. Land, ROW, Site Improvements - C. Construction $253,000 $260,000 $140,000 $180,000 $140,000 $280,000 1,000,000 D. Equipment - E. Other Costs - TOTAL $0 $253,000 $260,000 $140,000 $180,000 $140,000 $280,000 $1,000,000 F. Est. Add'l Annual Maint. & Repair $0 T O W N M A N A G E R U S E O N L Y Recommendation Next FY Amt. Funding Source: Priority Category (1-6): APPROVED DEFERRED (1) G.O. Bond - G.F. (1) Correct threat to health and safety DENIED TO FY $ (2) G.O. Bond - Ent. (2) Improve to avoid costly repair (3) Cash / Dept. Ops. (3) Replace to maintain service levels NOTES: (4) Meet legal requirement (5) Improve productivity (6) Address overburdened situation 19: 25

200 [CAPITAL IMPROVEMENT PROGRAM BROOK SCHOOL APARTMENTS DEBT] FY2015 TABLE IV: FY2015 RECOMMENDED PROJECTS - BROOK SCHOOL APARTMENTS DEBT None recommended at this time AMOUNT DEBT SERV. EST. BAN EST. BOND PROJECT FINANCED YEARS INT. RATE INT. RATE FY2014 FY2015 FY2016 FY2017 FY2018 FY2019 PROJ. REVENUE SUPPORTED DEBT SERV. (BROOK SCHOOL APTS) APPROVED REVENUE SUPPPORTED DEBT SERV. FY2014 FY2015 FY2016 FY2017 FY2018 FY2019 Subtotal Approved and Issued Revenue Supported Debt Service 245, , , , , ,600 Subtotal Approved and Unissued Revenue Supported Debt Service - 130, , , , ,250 Summary Approved Revenue Supported Debt Service 245, , , , , ,850 Subtotal Projected New Revenue Supported Debt Service TOTAL PROPOSED REVENUE SUPPORTED DEBT SERVICE 245, , , , , , : 26

201 [CAPITAL IMPROVEMENT PROGRAM CPA DEBT] FY2015 TABLE V: FY2015 RECOMMENDED PROJECTS - FUNDING THROUGH COMMUNITY PRESERVATION ACT AMOUNT DEBT SERV. EST. BAN EST. BOND PROJECT FINANCED YEARS INT. RATE INT. RATE FY2014 FY2015 FY2016 FY2017 FY2017 FY2018 FY2019 Pending action by Community Preservation Committee PROJ. NEW CPA SUPPORTED DEBT SERVICE APPROVED CPA DEBT SERVICE FY2014 FY2015 FY2016 FY2017 FY2018 FY2018 FY2019 Subtotal Approved and Issued CPA Supported Debt Service 714, , , , , , ,900 Subtotal Approved and Unissued CPA Debt Service - - Summary Approved CPA Debt Service 714, , , , , , ,900 Subtotal Projected CPA Debt Service TOTAL PROPOSED CPA DEBT SERVICE 714, , , , , , , : 27

202 [5 YEAR CAPITAL IMPROVEMENT PLAN] FY2015 Town of Weston FY15 Final Budget CAPITAL REQUESTS: 5 Year Capital Plan, FY2015 FY2019 The following table shows the current five year plan for capital expenditures that exceed $25,000. Projects with an amount appearing in the FY2015 column are recommended in the FY2015 Town Manager s Proposed Budget. Projects shown with amounts in the FY2016 FY2019 columns are for planning purposes only and do not represent the Town Manager s recommendation for funding in future years. Department of Public Works There are certain annual costs required to maintain the Town s public works infrastructure, including roadway reconstruction, drainage rehabilitation, sidewalk maintenance and reconstruction, and replacement of departmental equipment. To the extent possible, these annual costs are being moved into the operating budget rather than financing through debt. Costs related to the water distribution system, such as water main replacement, storage tank maintenance, and equipment replacement, are budgeted in the Water Enterprise Fund. Traffic & Safety The Traffic & Sidewalk Committee is studying several problem areas. They will be proposing a series of projects to address these problems over the next few years. Fire Department Fire equipment varies greatly in size and cost, which makes it difficult to allocate a consistent annual amount for capital purchases. Fire pumpers should generally be replaced every 5 years. The Fire Department has two first response pumpers and two backup pumpers. Ambulances should generally be replaced every 5 years due to the mileage driven. The Town operates two ambulances. The recently purchased Ladder Truck should last for at least years. Police Department The Police Department replaces two - three cruisers each year. When a cruiser is replaced, it becomes an unmarked car and is used for other purposes. Communication and other equipment are also included in this category. Council on Aging The Council on Aging is looking to redesign their space in the Community Center for better utilization of space with increased demand. School Department A certain number of school buses must be replaced each year. 19: 28

203 [5 YEAR CAPITAL IMPROVEMENT PLAN] FY2015 Facilities Town-Wide The Facilities Director has developed a capital maintenance plan for all municipal and school buildings. Projects that cost less than $25,000 are included in the Facilities Improvements - Town-Wide account. More significant expenditures are listed separately in the 5 Year Capital Plan. Improvements related to energy savings as required by the Green Communities program are currently being handled in this account. Brook School Apartments The repairs and replacements account is for smaller-scale maintenance and improvements related to apartment turnovers (paint, carpet replacement, etc.) A capital improvements account was established in May 2012 with the appropriation of $500,000 from retained earnings. The intent is to appropriate from retained earnings each year any amount that is not needed for other purposes and accumulate at least $4 million in this account over the next 20 years. 19: 29

204 [5 YEAR CAPITAL IMPROVEMENT PLAN SUMMARY] FY2015 SUMMARY 5 YEAR CIP - Recommended, Deferred and Future FY15 - FY19 FUNDING Table PROJECT TITLE COST SOURCE FY2015 FY2016 FY2017 FY2018 FY2019 DEPARTMENT OF PUBLIC WORKS II Roadway Improvements 1,500,000 Operating Budget 300, , , , ,000 II Departmental Equipment 1,107,000 Operating Budget 182, , , , ,000 II Sidewalk Reconstruction 630,000 Operating Budget 120, , , , ,000 I Drainage Improvements 1,500,000 Excluded Debt 300, , , , ,000 I South Side Drainage Improvements 1,815,000 Excluded Debt 995, , , II Guard Rail Improvements 220,000 Operating Budget 50,000 50,000 50,000 50,000 20,000 III Black Oak Booster Pump Station 900,000 Excluded Debt 900, III Water Main Rehab Program 1,000,000 Excluded Debt 260, , , , ,000 TRAFFIC & SAFETY 8,672,000 3,107,000 1,475,000 1,675,000 1,180,000 1,235,000 I Case Campus Master Plan 2,617,000 Excluded Debt 2,617, I Wellesley St/Brown St Intersection Improvements 372,000 Excluded Debt 372, II School St. Pedestrian Crossing Signal 50,000 Cash 50, HS/MS Campus Parking and Circulation Impr. 200,000 Cash - 200, Rte 117/Church Street Improvements 125,000 Excluded Debt - 125, Watering Trough Improvements 500,000 Cash , SUBTOTAL 3,864,000 3,039, , , FIRE DEPARTMENT II Replacement Equipment - Air Tanks 275,000 Cash 275, Ambulance 300,000 Cash - 300, Car 2 60,000 Cash , Car 3 60,000 Cash ,000 - Engine (Pumper) 750,000 Cash ,000 SUBTOTAL 1,445, , ,000 60,000 60, ,000 POLICE DEPARTMENT II Replacement Vehicles 525,000 Operating Budget 120,000 95,000 95, ,000 95,000 I New Police Station - Construction 11,950,000 Excluded Debt 11,950, SUBTOTAL 12,475,000 12,070,000 95,000 95, ,000 95, : 30

205 [5 YEAR CAPITAL IMPROVEMENT PLAN SUMMARY] FY2015 SUMMARY 5 YEAR CIP - Recommended, Deferred and Future FY15 - FY19 FUNDING Table PROJECT TITLE COST SOURCE FY2015 FY2016 FY2017 FY2018 FY2019 COUNCIL ON AGING DEPARTMENT I COA Renovation - Design, Construction, Other 50,000 Excluded Debt 50, SUBTOTAL 50,000 50, SCHOOL DEPARTMENT II School - Bus Replacement (3) 1,040,808 Operating Budget 200, , , , ,486 SUBTOTAL 1,040, , , , , ,486 FACILITIES TOWN-WIDE II Town-Wide Facilities Improvements 2,447,855 Operating Budget 443, , , , ,469 SUBTOTAL 2,447, , , , , ,469 BROOK SCHOOL APARTMENTS II Repairs & Replacements 694,654 Operating Budget 123, , , , ,573 II Capital Improvements 498,000 Retained Earnings 100,000 74, , , ,000 SUBTOTAL 1,192, , , , , ,573 GRAND TOTAL 31,187,317 19,407,230 3,068,773 3,264,948 2,339,837 3,106, : 31

206 Purpose [CAPITAL IMROVEMENT PLAN PROCESS] FY2015 TOWN OF WESTON CAPITAL IMPROVEMENT PROGRAM (CIP) -- PROCESS The reasons for administering a formal CIP are many: Facilitates coordination between operating budgets and capital needs Enhances the community's credit rating, control of its tax rate, and avoids sudden, unplanned changes in its debt service requirements Assists in short and long term fiscal planning Identifies the most economical means of financing capital projects Increases opportunities for obtaining federal and state aid Relates public facilities to other public and private development and redevelopment policies and plans Focuses attention on community objectives and fiscal capacity Keeps the public informed about future needs and projects Coordinates activities within units of local government to reduce duplication Encourages careful project planning and design to avoid costly mistakes and help reach desired goals Capital Improvement Defined For the purpose of the Capital Improvement Program (CIP), the term capital improvement refers to any non-recurring, capital expenditure for the acquisition, improvement, or replacement of any item(s) or associated project(s) meeting one of the following definitions: Item(s) requiring an expenditure of at least $25,000 and having a useful life of more than five years; and/or, Project(s) consisting of real property acquisitions, construction, capital asset improvements, long-life capital equipment, or major maintenance/repair of an existing capital item, as distinguished from a normal operating expenditure. 19 : 32

207 [CAPITAL IMROVEMENT PLAN PROCESS] FY2015 CIP Development Process All department managers, officers, departments, boards and committees in the Town of Weston shall give to the Town Manager, in a format developed by the Town Manager, information concerning all capital improvement plans and capital expenditure requests as part of their annual budget request for the next fiscal year. The capital requests will include a project title, description, effect on existing programs, effect on other departments, related improvement and acquisition requests, proposed funding sources, and any other aspects of capital planning that are anticipated as necessary over the next five (5) years. Additional details of the anticipated use and life expectancy of planned capital requests beyond this five year period are encouraged to the extent that such information is known. The Town Manager will consider all such requests and, in doing so, may confer with any Town officer, department or board, or request additional data necessary in order to compile the Town Manager s Recommended Capital Improvement Program (CIP). The CIP will be presented to the Finance Committee and Board of Selectmen for consideration, and ultimately submitted for voter approval at the annual town meeting. Evaluating Capital Requests In evaluating capital requests, they will be categorized according to the following priorities: 1. Imminent threat to the health and safety of citizens or property 2. Improvement of asset to avoid costly replacement in the future 3. Replacement of asset to maintain current operations and service levels 4. Requirement of state or federal law or regulation 5. Improvement of productivity 6. Alleviation of an overburdened situation The relationship of the capital request to other requests and needs will also be considered in the review and prioritization. Requests that can be funded from sources that will not impact the operating budget, and also do not necessitate an exclusion or override of Proposition 2 ½ (such as those funded from an enterprise account, grant or similar source) will be considered separately. Further, capital projects, acquisitions and other capital expenditures from the Community Preservation Act fund shall not be subject to the Capital Improvement Program development process, although the Community Preservation Committee is encouraged to present their projects to the Town Manager to facilitate coordination of efforts, as may be applicable. 19 : 33

208 [CAPITAL IMROVEMENT PLAN PROCESS] FY2015 Department-level Responsibilities For ongoing operational efficiency and the continued success of the Capital Improvement Program (CIP), Town department managers will: Project all capital needs and plans for the department and its divisions for the coming five years, being sure to fully cost out future operating and maintenance costs, as well as identifying funding sources and assigning a priority categorization; Update the projection each year; Use the updated plan to: a) build an operating budget request for next fiscal year that provides sufficient funding for the adequate maintenance of existing capital plant and equipment; b) maintain assets at levels that protect capital investment and minimizes maintenance and replacement costs; and, c) develop long term plans for the replacement of capital plant and equipment beyond the next five years. Submit the updated plan along with the budget request for the next fiscal year so departmental capital plans can be considered for inclusion in the Town Manager s Recommended CIP; Verify the accuracy of information that is incorporated into the Town Manager s Recommended Capital Improvement Program, and be prepared to be the spokesperson throughout the budget development and approval process for the Capital Improvement Plan as it relates to their department; Upon receiving final approval for their projects at the annual town meeting, submit notice to the Treasurer/Collector of the projected cash flow needs for each project, being sure to send copies of the cash flow needs to the Town Manager and Finance Director. 19 : 34

209 Appendix A Fiscal Policies, Relevant Laws & Glossary of Terms Appendix A Town of Weston Fiscal Policies & Relevant Laws A1

210 Appendix A Fiscal Policies, Relevant Laws & Glossary of Terms This page intentionally left blank. A2

211 Appendix A Fiscal Policies, Relevant Laws & Glossary of Terms Appendix A- Table of Contents Page Overview Municipal Audit Debt Policy Investment Policy A4 A4 A5 A6 Reserve Fund Policy Introduction A7 1. Finance Committee Reserve Fund A8 2. Stabilization Fund A8 3. Unused Tax Levy Capacity (new growth) A9 4. Facilities Maintenance Reserve (continuing balance) A9 5. Property and Liability Insurance Reserve A10 6. Health Insurance Claims Trust Reserve A10 7. Workers Compensation (Police/Fire) Reserve A11 8. Post Employment Benefits Trust Fund (OPEB) A11 9. Pension Obligation Reserve A Compensated Absence Reserve A Overlay Reserve for Abatements A12 Summary Table of Reserves A13 Retained Earnings Policy for Water Enterprise Fund Relevant Laws Glossary of Terms A14 A15 A17 A3

212 Appendix A Fiscal Policies Town of Weston Financial Management Policies Overview The Board of Selectmen has worked with the Finance Committee to develop a comprehensive set of financial policies that aim to shelter the Town from environmental conditions while ensuring that the Town government is operating efficiently and effectively. By agreeing on processes and procedures before issues arise, both boards save time and avoid disagreements during the budget process. The Board of Selectmen and Finance Committee revisit these policies periodically to ensure that the language and goals set forth in the policies continues to represent the Town s current and future needs. Municipal Audit The Town engages in an audit on a yearly basis, in accordance with M.G.L. Ch. 44, Section 40. A municipal audit is an independent review of a town s financial position to determine its reasonableness and completeness. The Board of Selectmen are responsible for ensuring that Town officials go through the proper Request for Proposal (RFP) process on a yearly basis and that review the audit to make sure that it represents the interest of the Town. Audit reports should also include a management letter from the firm conducting the audit commenting on any material weaknesses in the management process. If an audit management letter reveals improper or inadequate procedures in the Town s financial management, the problems should be corrected as soon as possible. The Selectmen should provide the impetus to see that corrective recommendations take place, and should also monitor the implementation of those recommendations. A4

213 Appendix A Fiscal Policies Debt Policy Adopted By: Board of Selectmen Policy No Debt Policy Date Approved/Revised: June 5, 2007 Debt is an effective way to finance capital improvements. Properly managed debt preserves our credit rating, enhances flexibility in current and future operating budgets, and provides us with long-term assets that maintain or improve our quality of life. To provide for the appropriate issuance and responsible use of debt, the Board of Selectmen of the Town of Weston have adopted the following debt management policies: 1. Long-term borrowing will take place only for objects or purposes authorized by state law under M.G.L. Ch. 44, sec. 7 and 8, and will be confined to capital improvements too expensive to be financed from current revenues. In general, the Town will attempt to finance purchases costing less than $25,000 with operating revenues. For qualifying projects, the Town will prefer to use debt, rather than lease purchases. 2. Bonds will be paid back within a period not to exceed the expected useful life of the capital project or the period defined by state law, whichever is shorter. 3. The Town will strive to limit annual increases in debt to a level that will not materially jeopardize the Town s AAA credit rating. 4. The Town will consolidate debt issuance events to minimize costs of borrowing. 5. The Town s Finance Committee will annually provide its opinion on the potential effect of current and anticipated future borrowings on the Town s financial profile. 6. The Town will maintain good communications with bond rating agencies, bond counsel, banks, financial advisors and others involved in debt issuance and management. 7. The Town will select service providers (financial advisors, banks, etc.) through a competitive process based on periodic requests for proposals. 8. The Town s annual Town Report, Town Manager s Budget Request and annual town meeting warrant will give comprehensive summaries of the debt obligations of the Town. 9. To the extent practicable, user fees will be set to cover the capital costs of Enterprise type services or activities - whether purchased on a pay-as-you-go basis or through debt financing - to avoid imposing a burden on the property tax levy. A5

214 Appendix A Fiscal Policies Investment Policy Board of Selectmen Policy No Date Approved/Revised: June 5, 2007 The purpose of this investment policy is to set general guidelines for the investment of the Town of Weston's available general, enterprise and agency funds in a manner that ensures the following: the preservation of capital of the overall portfolio through diversification and prudent selection of investment instruments; sufficient liquidity to meet all operating and debt service requirements; attaining a market average rate of return throughout budgetary and economic cycles, taking into account the legal requirements and the cash flow characteristics of the portfolio. 1. The primary objectives, in priority order, of investment activities shall be safety, liquidity, and yield. 2. The Town funds shall be the responsibility of the Treasurer with the guidance of the Finance Director. 3. Massachusetts General Laws Chapter 44 55B requires that all funds of the Town which are not required to be kept liquid for purposes of immediate distribution shall be invested at the highest possible rate reasonably available while meeting the daily cash requirements for the operation of the Town s business. 4. The Town will invest in securities limited to Massachusetts General Laws Chapter These investment options are Certificates of Deposit (CDs) with a maturity of less than one year, Money Market Deposit Accounts, Repurchase Agreement with a maturity of less than 90 days, Pooled Investment Fund operated under the authority of the State Treasurer, and U.S. Treasury instruments or U.S. Government Agency obligation with a maturity of less than one year. 5. The Town of Weston will diversify its investments by security type, institution and maturity. 6. The Treasurer will provide as much security as possible for the Town of Weston's bank investments through the use of third party collateralization. 7. It is the responsibility of the Treasurer to assess the financial condition of the banks that the Town of Weston invests with according to MGL Chapter The Town Treasurer shall prepare an investment report yearly for the Finance Committee that includes a succinct management summary that provides a clear picture of the status of the current investment portfolio. The report should include the weighted average yield, diversification by Financial Institution, diversification by Security type and Current Fund balances. 9. Investments shall be made with judgment and care, under circumstances prevailing, which persons of prudence, discretion, and intelligence exercise in the management of their own affairs, not for speculation, but for investment, considering the probable safety of their capital as well as the probable income to be derived. 10. The investment policy shall be formally approved by the Board of Selectmen and the Finance Committee and reviewed annually. A6

215 Appendix A Fiscal Policies Town of Weston Reserve Policy INTRODUCTION Municipalities maintain reserves in order to provide budgetary flexibility for unexpected events, to withstand financial emergencies and to protect the municipality from the usual unevenness in revenueexpenditure patterns. The Government Finance Officers Association recommends that local governments maintain reserves (unreserved fund balance) of 5-15 percent of general fund revenues, depending on the needs of the community. Reserves are generally established in three categories: Contingency Reserve: Unrestricted Reserve: Restricted Reserve: A reserve for unforeseen events; A reserve that can be used for any purpose; and A reserve dedicated for specific use at some future time. Reasons for Creating and Maintaining Reserves A review of the public finance literature generally reveals five reasons local governments create and maintain reserves: 1. Operational Needs These are contingency reserves which are typically appropriated as part of the annual budget. The purpose is to meet unexpected increases in department operational costs such as legal fees, major equipment repairs and snow removal. 2. Catastrophic or Emergency Expenditures These are contingency reserves which provide emergency funds for use in a major calamity such as a hurricane, blizzard, uninsured loss or damage to a capital asset. 3. Maintenance of Assets These are restricted reserves used to replenish the continuing depreciation or replacement of buildings and equipment. Beginning with the FY03 Audit, the Town is required to show the depreciation of certain fixed assets. 4. Liquidity or Cash Flow: These are unrestricted reserves used to reduce the need for short-term borrowing, generate investment income and to maintain a strong credit rating. 5. Unfunded Liabilities: These are restricted reserves used to fund an unfunded liability that has been incurred during the current or prior years, but which does not have to be paid until a future year, and for which adequate reserves have not been set aside. These liabilities may not be apparent in typical financial records in a way that makes their impact easy to assess. This type of liability accumulates gradually over time and may go unnoticed until it has created severe financial problems. Unfunded liabilities are predominantly pension obligations and post employment benefits. A7

216 Appendix A Fiscal Policies Proposed Updated Reserve Policy It is recommended that the Town of Weston establish the following Reserve Policies and target dates for financial reserves: 1. Reserve: Finance Committee Reserve Fund (For Unforeseen and Extraordinary Events) Statutory Reference: MGL Chapter 40 6 Type of Reserve: Proposed Reserve: Contingency and Unrestricted.85 percent of the prior year adjusted general fund operating budget (operating budget less debt service, continuing balance accounts and assessments). Balance 07/01/2005: $350,000 Balance 12/31/2012: $530,000 (FY14 Appropriation $540,000) Uses: For extraordinary and unforeseen events, as determined by vote of the Finance Committee. Target Date: This reserve policy is being met in FY Reserve: Stabilization Fund Statutory Reference: MGL Chapter 40 5B Type of Reserve: Contingency, Unrestricted, May be Restricted by vote of Town Meeting. Proposed Reserve: $3,000,000 (revised) Balance 07/01/2005: $112,421 Balance 12/31/2012: $2,225,743 (FY14 Appropriation $250,000) Uses: 1. An appropriation from the Stabilization Fund may be requested if State Aid payments are reduced from estimates after the budget is voted by Town Meeting; 2. An appropriation from the Stabilization fund may be requested if net State Aid, receipts (excluding SBA) less assessments, is less than the average of the prior two fiscal years. 3. An appropriation from the Stabilization Fund may be requested if local receipts are projected to be less than the average of the prior three fiscal years. The amount to be requested from the Stabilization Fund would be in an amount to offset the three-year local receipts reduction. 4. An appropriation from the Stabilization Fund may be requested for catastrophic or emergency events it the financial impact of the event is in excess of an amount which the Finance Committee Reserve Fund can fund. All appropriations into and out of the Stabilization fund require a vote of Town Meeting. Target Date: Achieve reserve level by fiscal year 2017 (revised). The use of funds from this reserve will be replenished over the following five year period. A8

217 Appendix A Fiscal Policies 3. Reserve: Unused Tax Levy Capacity (new growth) Statutory Reference: MGL Chapter 59 5 Type of Reserve: While not a true reserve, unused tax levy capacity would be considered an unrestricted revenue source. Proposed Reserve: Maintain existing practice of not appropriating at the Annual Town Meeting new growth in the tax base in order to maintain unused levy capacity for the uses stated below. Unused levy capacity should be used in conjunction with the Stabilization fund, as noted below. Balance FY06: $334,825 Once the tax rate is set, however, this tax capacity is no longer available to the Town for appropriation Balance FY13: $3,278,852 Uses: 1. Unused levy capacity will be used to offset any snow and ice deficits from the prior year. 2. Prior to Annual Town Meeting, some unused levy capacity may be used in revenue estimates if local receipts are estimated to be less than the average of the prior three years. Unused levy capacity may also be used to offset any estimated local receipt shortfall in making the tax rate setting calculation. 3. Unused levy capacity may be used prior to appropriating from the Stabilization Fund, as outlined in this Policy. 4. Prior to Annual Town Meeting, some unused levy capacity may be used in revenue estimates after taking into consideration other uses previously stated. Target Date: None. It has been the Town s practice to maintain unused levy capacity each year in an amount approximately equal to the amount of additional tax levy due to new construction. 4. Reserve: Facilities Maintenance Reserve (Continuing Balance Account) Statutory Reference: None. Type of Reserve: Restricted, per vote of Town Meeting. Proposed Reserve: Increase appropriation by five percent per year. Unexpended balances to carry forward to subsequent years. Balance 07/01/2005: $315,666 Balance 12/31/2012: $825,047 (FY14 Appropriation $439,898) Uses: Expenditures to be based on a five-year cash capital plan recommended by Facilities Director and approved by the Permanent Building Committee. This account is generally to be used for the replacement and repair of buildings and equipment costing less than $60,000. Target Date: This reserve policy is being met in FY2006. A9

218 Appendix A Fiscal Policies 5. Reserve: Property and Liability Insurance Reserve (Self Insurance/Uninsured Losses) Statutory Reference: MGL Chapter 40 6 Type of Reserve: Proposed Reserve: Contingency $15,000 in fiscal year 2006, increasing by $5,000 per year until the reserve balance equals $150,000. This amount should be revised regularly to reflect changes in building values and replacement costs. Balance 07/01/2005: $27,323 Balance 12/31/2012: $164,372 (FY14 Appropriation $0) Uses: Target Date: Fiscal year Use for uninsured losses and policy deductibles. 2. Current deductibles Property insurance $5,000; Public Official liability insurance $10, Once the proposed reserve is reached, the Town will increase its policy deductibles to $10,000 for Property insurance and $25,000 for Public Official liability insurance. 6. Reserve: Health Insurance Claims Trust Reserve Statutory Reference: MGL Chapter 32B 3A Type of Reserve: Restricted and Contingency Proposed Reserve: $200,000 for extraordinary claims which do not reach the stop-loss insurance threshold. This policy presumes that the Town is maintaining a balance in the Health Insurance Claims Trust Reserve equal to 15 percent of incurred-but-not-reported claims of the prior fiscal year. Balance 07/01/2005: $200,000 Balance 12/31/2012: $0 reserve no longer required since Town joined GIC in FY10 Uses: a. To allow the Town to mitigate rate increases due to extraordinary claims up to the amount of stop-loss insurance. b. If balance in account exceeds proposed reserve, health insurance rates and the appropriation will be adjusted in subsequent years to draw down excess reserves. Target Date: This reserve policy is being met in FY2006. A10

219 Appendix A Fiscal Policies 7. Reserve: Workers Compensation (Police/Fire) Reserve Statutory Reference: MGL Chapter 40 13A, 13C; Chapter F, Chapter Type of Reserve: Restricted and Contingency Proposed Reserve: 1. Appropriate $20,000 annually into a continuing balance account until a balance of $50,000 is reached. 2. The Town should also consider purchasing stop-loss insurance to cover individual claims in excess of $30,000. Balance 07/01/2005: $23,519 Balance 12/31/2012: $46,455 (FY14 Appropriation $20,000) Uses: For payment of medical bills of Police and Fire personnel injured on duty. Target Date: Fiscal year Reserve: Post Employment Benefits Trust Fund Unfunded Liability Statutory Reference: MGL Chapter 32B 20 Type of Reserve: Restricted Proposed Reserve: To the extent possible, the Town should fund the Annual Required Contribution (ARC) as specified in the funding schedule from periodic actuarial reports. Balance 07/01/2005: $10,000 Balance 12/31/2012: $5,181,596 (FY14 Appropriation $1,631,367) Uses: To fund future post employment health benefits due retirees. Target Date: Fiscal year 2041 based on 30 year schedule at time of July 1, 2010 actuarial study 9. Reserve: Pension Obligation Reserve Unfunded Liability Statutory Reference: MGL Chapter 40 5D Type of Reserve: Restricted Proposed Reserve: No additional reserve, beyond the amount required by Statute to fund the unfunded liability, is recommended at this time. Balance 07/01/2005: $0 Balance 12/31/2012: $405,210 (FY14 Appropriation $0) Uses: Pension benefits. Target Date: The Middlesex Retirement System is required to establish a funding schedule whereby this liability is fully funded by 2035 (revised). The Town, however, may fund its portion earlier than this date. A11

220 Appendix A Fiscal Policies 10. Reserve: Compensated Absence Reserve - Unfunded Liability Statutory Reference: None. Currently a continuing balance account. May also be established under MGL Chapter 40 5B (Stabilization Fund) Type of Reserve: Proposed Reserve: Restricted 1. Establish a reserve equal to the current compensated absence liability as determined the auditors. This liability is currently $2,000,000 (revised). 2. As of FY13, increase the appropriation by $10,000 annually. Balance 07/01/2005: $186,183 Balance 12/31/2012: $246,815 (FY14 Appropriation $110,000) Uses: To fund future compensated absence payments due employees at retirement. Target Date: Fiscal year 2024 (revised). 11. Reserve: Overlay Reserve for Abatements Statutory Reference: MGL Chapter 59 25, 70A Type of Reserve: Contingency Proposed Reserve: $200,000, to be funded by retaining $20,000 annually in the Overlay account until the reserve target is met. When the use of this reserve is required, the Board of Assessors will vote to release funds to the Overlay Surplus account to be used for the stated purpose. Balance 07/01/2005: $20,000 Balance 12/31/2012: $180,000 (FY14 Appropriation $20,000) Uses: To fund the overlay account beyond typical amounts and to fund overlay deficits Target Date: Fiscal year 2014 (revised). A12

221 Appendix A Fiscal Policies Proposed Revisions to Reserve Targets: Reserve 1 Finance Committee Reserve Fund (balance does not carry forward each year) 11/30/13 Balance FY15 Recommended Appropriation FY15 Appropriation + Balance Carried Forward Reserve Balances When Policy Fully Implemented (FY14 Dollars) Target Date Notes 540, , , ,000 met Balance does not carry forward for Reserve Fund. 2 Stabilization Fund 2,494, ,000 2,744,561 3,000,000 met Target was for FY13; target to be raised by FinComm in FY14 3 Facilities Maintenance 783, ,893 1,245,670 1,245,670 met The policy calls for the appropriation to increase by 5 percent annually. 4 Property and Liab. Insurance- 153, , ,000 met Target has been met. No request for FY14. Uninsured Losses 5 Workers' Comp (Police & Fire) 56,060 20,000 76,060 50,000 met Town to also review purchasing stop-loss insurance. 6 Pension Obligation (in addition to annual assessments from Middlesex Retirement System) 406, , ,719 FY2035 Annual assessments to meet requirement for full funding are determined by Middlesex Retirement System. In FY10 and FY11, $200k set aside each year in anticipation of higher than normal future assessments. 7 Compensated Absence Fund 287, , ,434 2,000,000 FY2024 Increase appropriation by $10,000 each year. 8 Overlay Reserve for Abatements 200, , ,000 FY2014 $20,000 set aside each year Total Reserves $4,922,170 $1,416,893 $5,799,063 $7,617,389 Prior Year Operating Revenues $68,517,802 $68,517,802 Total Reserves as a % of Oper. Rev. 8.5% 11.1% GFOA guidelines recommend maintaining reserves of 5-15% general fund revenues. 9 Continuing Balance Accounts 2,435,767 1,202,375 3,638,142 These accounts also serve as a reserve for a variety of purposes. 10 Post Employment Benefits (OPEB) Trust Fund 6,915,567 1,648,512 8,564,079 Total OPEB liability is estimated at $69 million or $41 million with pre-funding. By 6/30/13, amount that should have been set aside is $5.5 million, assuming funding over 30 years. FY2039 Annual appropriation to meet ARC specified in most recent actuarial study A13

222 Appendix A Fiscal Policies Board of Selectmen Policy No Date Approved/Revised: January 28, 2009 Retained Earnings Policy for Water Enterprise Fund It shall be the policy of the Board of Selectmen to maintain a level of unreserved retained earnings in the Water Enterprise Fund that is sufficient to address the financing of: working capital, revenue shortfalls, and unanticipated and emergency expenditures. Unreserved retained earnings are cumulative surplus funds, as certified by the Massachusetts Department of Revenue, that are available for appropriation by Town Meeting to support any capital expense of the enterprise or to reduce user charges. The rationale for, and the calculation of, unreserved retained earnings to be maintained by the Town are described below. The total amount of retained earnings is to be maintained at 12.5 percent of the total water enterprise operating budget. This general calculation is based on 50 percent of the sum of the following individual calculations: [The factor of 50 percent is based on the assumption that the likelihood of all factors occurring in one fiscal year is small; therefore, there is no need to maintain one hundred percent of the calculated level of retained earnings.] 1. Working Capital: For those periods when monthly expenses exceed available cash, the water enterprise must have access to sufficient working capital so that General Fund cash is not used as working capital for water operations. The amount retained for this purpose shall be equal to the average of the largest single month operating deficit (revenue minus expense) occurring in each of the prior three years. [In the absence of retained earnings, operations would require the use of General Fund cash, which would reduce General Fund cash available for investment, and consequently reduce General Fund revenue.] 2. Revenue Shortfall: Annual water revenue is a function of the amount of water purchased by customers, which is referred to as consumption. If, in any year, actual consumption is less than projected, a revenue shortfall will occur. Retained earnings shall be maintained at a level sufficient to offset any loss in revenue due to unanticipated decreases in consumption. That level shall be equal to the difference of the average 6 year consumption versus the lowest level of consumption for that time period, multiplied by the current water rates shown as block 2 of the Town s rate structure. [Block 2 is selected as it generally represents the point at which discretionary purchases of water begin. The scenario envisioned is a wet year in which customers will not need to make discretionary purchases of water.] 3. Reserve for Unanticipated and Emergency Expenditures: Retained earnings shall be maintained at a level sufficient to fund unanticipated or emergency capital and operating expenditures. It shall be a goal to maintain an amount equal to 2.5% of the annual water operating budget for this purpose. Restoration of depleted Retained Earnings: If, in any year, retained earnings fall below the targets established by this policy, it shall be the policy of the Board of Selectmen to set future rates to restore retained earnings to the target level over the following three year period. A14

223 Appendix A Relevant Laws Town of Weston Relevant Laws Description M.G.L. Summary Ch.44, 33B Appropriations - Changes Town Meeting may transfer monies appropriated for a specific use to another use. Audit of Accounts Ch.44, 40 The town shall cause an audit to be made of its accounts annually. Budget - Operating Ch.39, 9 The operating budget must be approved by Town Meeting by June 30th, notwithstanding a contrary charter provision. The budget need not be a balanced budget until the Town submits to the Department of Revenue its recap sheet for certification of the Town's tax rate. Budget - School Ch.71, 34 Town Meeting may only vote the bottom line budget for a School Department. Debt - Exclusion Debt - Exclusion (cont.) Ch.59, 21C(m) Ch.59, 21C(k) Appropriations by borrowing may be made contingent on a Proposition 2 1/2 debt exclusion vote. A Town may temporarily exclude from the levy limit the amounts to pay the principal and interest on a borrowing by approving a debt exclusion question at a regular or special election. Debt - Inside Debt Ch.44, 7 Limit A Town may borrow for certain purposes within the debt limit. Debt - Outside Debt Ch.44, 8 Limit A Town may borrow for certain purposes outside of the debt limit. Debt - Temporary Ch.44, 4 A Town may do temporary borrowing without a Town Meeting Ch.44, 6A vote in anticipation of revenue, or in anticipation of grants. Debt - Vote Ch.44, 2 Borrowing under any general law or special act requires a twothirds vote of Town Meeting unless the applicable statute provides otherwise. Enterprise Funds Ch.44, 53F½ Town Meeting may establish enterprise funds for certain public utilities. Finance Committee Ch.39, 16 Every town whose valuation exceeds one million dollars shall provide for the election or the appointment of an advisory or finance committee. Free Cash Ch.59, 21D Free cash is not available for appropriation until the amount has been certified by the Department of Revenue. Gifts & Grants Ch.44, 53A Gifts and grants may be expended with the approval of the Board of Selectmen without further appropriation of Town Meeting. Land Purchase Ch.40, 14 An appropriation of money to purchase land regardless of the funding source requires a two-thirds vote, unless the money is appropriated to acquire conservation land pursuant to M.G.L. Ch. 40, Sec. 8C, or Community Preservation Funds are utilized pursuant to M.G.L. Ch. 44B, in which cases a simple majority vote is sufficient. Liability in Excess of Appropriations Ch.44, 31 A Town may not incur a liability in excess of appropriation, except for major disasters as approved by the Board of Selectmen and the Department of Revenue. A15

224 Appendix A Relevant Laws Town of Weston Relevant Laws Description - Alphabetical M.G.L. Summary Payment of Judgments Ch.59, 23 Amounts required to pay final judgments rendered prior to the fixing of the tax rate are added to the tax levy without further appropriation by Town Meeting. Payment of Judgments (Cont.) Override Ch.44, 31 Ch.59, 21C(g) Override (Cont.) Ch.59, 21C(m) Prior Fiscal Year - Bills Ch.44, 64 Proposition 2 1/2 Ch.59, 21C(b) Authority to pay a final judgment after the tax rate is set requires Department of Revenue approval if the judgment exceeds $10,000 A Town may override the 2 1/2 levy increase by a specific amount voted at a regular or special election. The override amount becomes a permanent increase in the Town's levy limit. Appropriations from the tax levy for operating expenses may be made contingent on a Proposition 2 1/2 general override vote. Town Meeting may appropriate money to pay bills of a prior fiscal year by a four-fifths vote at an Annual Town Meeting and a ninetenths vote at a Special Town Meeting. A Town may not appropriate from the tax levy funds in excess of the levy limit established by Proposition 2 1/2 which is 2 1/2 percent of the full and fair cash valuation of all real estate and personal property in the Town. Proposition 2 1/2 Ch.59, 21C(f) A Town may not assess an amount in taxes which is greater than 102 1/2 percent of the previous year's levy limit. Proposition 2 1/2 Ch.59, 21C(f) Taxes on new growth permanently increase the levy limit. Receipts - General Fund Receipts - Offset Accounts Ch.44, 53 Ch.44, 53E Unless otherwise provided by law, all monies received by a Town must be placed in the general fund and may be appropriated by Town Meeting for special use. Town may establish off-set receipt accounts. Reserve Fund Ch.40, 6 Town Meeting may establish a reserve fund for use by the Finance Committee to provide for extraordinary and unforeseen expenditures. Revolving Funds Ch.44, 53E½ Town Meeting may authorize revolving funds for certain services. Stabilization Fund Ch.40, 5B Town Meeting may appropriate money into and from the stabilization fund for any purpose by a two-thirds vote. Funds in stabilization may be earmarked for a particular purpose. Taxation Ch.59, 23 The amount to be raised by taxation is determined by the Assessors after taking into account local receipts, state aid, and amounts to be transferred from previous appropriations. Taxation (cont.) Ch.59, 23 A Town cannot issue tax bills until the tax rate has been certified by the Department of Revenue. A16

225 Appendix A Glossary of Terms Glossary Below are some of the most commonly used terms in budgeting, capital planning and debt management. It should be kept in mind that these terms are generic for the most part; some are specific to Massachusetts, none are particular to Weston. Where applicable, the relevant State statute is also cited. ABATEMENT A complete or partial cancellation of a tax levy imposed by a governmental unit. Administered by the local board of assessors. APPROPRIATION An authorization by town meeting to make obligations and payments from the treasury for a specific purpose AUDIT A study of the Town s accounting system to ensure that financial records are accurate and in compliance with all legal requirements for handling of public funds, including state law and town by-laws. BOND A written promise to pay a specified sum of money, called the face value or principal amount, at a specified date or dates in the future, called the maturity date(s), together with periodic interest at a specified rate. The difference between a note and a bond is that the latter runs for a longer period of time and requires greater legal formality. BOND ANTICIPATION NOTE Short-term interest-bearing notes issued by a government in anticipation of bonds to be issued at a later date. The notes are retired from proceeds from the bond issue to which they are related. Also referred to as a BAN. CAPITAL OUTLAY EXCLUSION c. 59, 21c(I1/2) A Town may exclude from the levy limit, in one year, the amount raised for capital expenditures by a capital outlay question at a regular or special election. CAPITAL IMPROVEMENT PLAN (CIP) Sometimes referred to as a capital improvement program, is a financial planning and management tool which: identifies public facility and equipment requirements; places these requirements in order of priority, and; schedules them for funding and implementation. CAPITAL PROJECT Major non-recurring expenditure involving one or more of the following: - acquisition of land for a public purpose, - construction of or addition to a facility such as a public building, water lines, play field, etc.; - rehabilitation or repair of a building, facility, or equipment; provided the cost is $25,000 or more and the improvement will have a useful life of 5 years or more, - purchase of equipment costing $25,000 or more, with a useful life of 5 years or more - any planning, engineering or design study related to an individual capital project. A17

226 Appendix A Glossary of Terms CHAPTER 90 c. 90, 34 This law authorizes the Commonwealth to allocate funds to municipalities, through the Transportation Bond Issue, for highway construction, preservation and improvement projects that create or extend the life of capital facilities; routine maintenance operations such as pothole filling and snow and ice removal are not covered. The formula for determining the Chapter 90 level of funding is based on a municipality's miles of public ways, population and level of employment. Municipalities only receive Chapter 90 funds on preapproved projects on a reimbursement basis. CHERRY SHEET The official notification by the Massachusetts Commissioner of Revenue to municipalities and school districts of estimated state aid to be paid and charges to be assessed over the next fiscal year. As the state budget process unfolds updated local aid proposals are posted. Cherry Sheets are issued once the state budget is enacted by the Legislature and approved by the Governor. COLLECTIVE BARGAINING The process of negotiating workers wages, hours, benefits, working conditions, etc., between employer and some of all employees, who are represented by a recognized labor union. COMMUNITY PRESERVATION ACT (CPA) In 2001, residents of the Town accepted the Community Preservation Act (CPA) which allows the Town to impose a surcharge of 3% on real estate taxes. Property exempt from this tax includes the first $100,000 of residential property as well as certain low-income properties. By enacting the CPA, the Town will receive the maximum available matching funds from the state. Proceeds from both the amount raised by the Town and the amount matched by the State will be used to fund renovations to, and the construction of affordable housing, open space acquisition and historic preservation. DEBT EXCLUSION c. 59, 21C(m) and (k) Results in a temporary increase in a municipality's levy limit (and possibly the levy ceiling) when a municipality's voters elect to exclude the payment of particular debt service from the constraints of Proposition 2 1/2. The debt service is then added to the levy limit for the life of the debt only. To place a debt exclusion question on the ballot requires a 2/3 vote of the entire Board of Selectmen. A simple majority vote by the voters is required for passage. DEBT LIMIT c. 44, 10 The maximum amount of gross or net debt which is legally permitted under State Law. DEBT SERVICE The amount paid annually to cover the cost of both principal and interest on a debt issuance until its retirement. ENCUMBRANCE Obligations in the form of purchase orders and contracts which are chargeable to an appropriation and are reserved. They cease to be encumbrances when paid or when an actual liability is set up. A18

227 Appendix A Glossary of Terms ENTERPRISE FUNDS c. 44, 53F1/2 A municipal fund established for the operation of a municipal utility, health care, recreational, or transportation facility whereby the operations are fully funded by the fees associated with that enterprise vs. the tax levy. The "surplus" or retained earnings generated by the operation of the enterprise remain with the fund to offset future capital improvements, extraordinary maintenance expenses, or to reduce future fees and charges of the fund. EXCESS LEVY CAPACITY The difference between the levy limit and the amount of real and personal property taxes actually levied in a given year. FISCAL YEAR A fiscal year runs July 1 through June 30. For example, fiscal year 2014 runs from July 1, 2013 through June 30, FIXED ASSETS Assets of a long-term character which are intended to continue to be held or used, such as land, building, improvements other than buildings, machinery, and equipment. FREE CASH c. 59, 21D A type of reserve fund also known as unreserved fund balance. Free Cash can be appropriated by Town Meeting. Free Cash is the result of unexpended appropriations, revenues in excess of estimates and prior years property tax collections. Free Cash is not available for appropriation until the amount has been certified by DOR. This is done when the Town submits its balance sheet to the DOR. For example, the July 1, 2011 certified amount may be used to fund supplemental appropriations voted during fiscal year 2012, or applied as a revenue source to support the fiscal 2013 budget voted in the Spring of FULL FAITH AND CREDIT A pledge of the general taxing power for the payment of debt obligations. Bonds carrying such pledges are referred to as general obligation bonds or full faith and credit bonds. FUND BALANCE The Government Accounting Standards Board (GASB) defines fund balance as the excess of assets of a fund over its liabilities and reserves. Fund balance is classified as non-spendable, restricted, committed, assigned and unassigned based on the relative strength of constraints that control how specific amounts can be spent. GASB34 An audit reporting standard that requires municipalities to: 1. report on the overall financial health of the governmental unit (Management Discussion and Analysis); and 2. include information about the Town s public infrastructure assets such a bridges, roads and storm sewers. A19

228 Appendix A Glossary of Terms GASB45 This is another Governmental Accounting Standards Board major pronouncement that each public entity account for and report other post-employment benefits (See OPEB) in its accounting statements. Through actuarial analysis, municipalities must identify the true costs of the OPEB earned by employees over their estimated years of actual service. GASB54 A major pronouncement of the Governmental Accounting Standards Board that requires the classification of fund balances based primarily on the extent to which the government is bound to follow constraints on the use of governmental fund resources. GENERAL OBLIGATION BONDS Bonds for the payment of which the full faith and credit of the issuing government are pledged. GENERALLY ACCEPTED ACCOUNTING PRINCIPLES (GAAP) A set of uniform accounting and financial reporting rules and procedures that define accepted accounting practice INFRASTRUCTURE The Town s roads, bridges, buildings, land, water and drainage systems and natural resources. LEVY CEILING A Levy Ceiling is 1 st of two types of levy restriction imposed by Massachusetts General Law Chapter 59 Section 21C. It states, in any year, the personal property taxes imposed may not exceed the 2.5% of the total full and fair cash value of all taxable real and personal property, as determined by the Town s assessors. This changes as properties are added or removed from the tax roll and as market values change, but the Annual Tax Levy cannot exceed the Levy Ceiling. LEVY LIMIT (also see Proposition 2 ½) Property tax levy limits, used in twenty-seven states, constrain the total amount of revenue that can be raised from the property tax. It is the 2 nd type of levy restricition in Massachusetts, since FY1982, levy limits have been governed by the law know as Proposition 2 ½. This law can be found in Chapter 59, section 21C of the Massachusetts General Laws. LOCAL RECEIPTS This amount represents the amount of local taxes (excluding property taxes) and fees from all departmental operations retained directly by the town. MASSACUSETTS WATER RATE AUTHORITY (MWRA) The MWRA is a public authority established by an act of the Legislature in 1084 to provide wholesale water and sewer services to 2.5 million people and more that 5,500 large industrial users in 61 metropolitan Boston area communities. A20

229 Appendix A Glossary of Terms MASSACUSETTS WATER POLLUTION ABATEMENT TRUST (MWPAT) A statewide revolving fund that commenced operations in 1990 to address necessary environmental actions outlined in the Federal Clean water Act. This fund revolves by the MWPAT issuing large pooled bond issues for various environmental construction projects and the loaning these funds to communities, with subsidies from the state reducing the debt service payments for these communities. NEW GROWTH New Growth is when a homeowner or investor makes improvements to their existing home by increasing the square footage, thereby increasing the assessed value and the levy capacity. NOTE PAYABLE In general, an unconditional written promise signed by the Town to pay a certain sum in money on demand or at a fixed or determinable time either to the bearer or to the person designated therein. OFFICIAL STATEMENT A document prepared for potential investors that contains information about a prospective bond or note issue and the issuer. OPERATING BUDGET c. 39, 9 The operating budget must be approved by Town Meeting by June 30 th. The budget need not be balanced until the Town submits to the Department of Revenue its tax rate for certification. OVERLAY OR ALLOWANCE FOR ABATEMENT The amount raised by the assessors in excess of appropriations and other charges for the purpose of creating a fund to cover abatements and exemptions.. OVERRIDE c. 59, 21C(g) Results in a permanent increase of a municipality's levy limit (but not the levy ceiling) when the majority of voters in a municipal election approve such an override. The override amount becomes part of the levy base when setting the next year's levy limit. To place an Override question on the ballot requires a majority vote of the Board of Selectmen. A simple majority by voters is required for passage. PAY-AS-YOU-GO CAPITAL FINANCING A term used to describe the financial policy of a government which finances all of its capital outlays from current revenues rather than by borrowing. A government which pays for some improvements from current revenues and others by borrowing is said to be on a partial or modified pay-as-you-go basis. PAY-AS-YOU-USE CAPITAL FINANCING A term used to describe the financial policy of a government which finances its capital outlays from borrowing proceeds and pays for capital assets over their useful life. A21

230 Appendix A Glossary of Terms PAYMENT IN LIEU OF TAXES An agreement between a municipality and an entity not subject to taxation, such as charitable or educational organizations, in which the payer agrees to make voluntary payment to the municipality. By law, a city or town must make such a payment to any other community in which it owns land used for public purposes. PROPERTY TAX The property tax levy is the revenue a city or town raises through real and personal property taxes. PROPOSITION 2 ½ c. 59, 21C(b) In Massachusetts, effective July 1, 1981, limits municipal property taxes to 2.5 percent of full and fair cash value (the levy ceiling); limits the amount of revenue a municipality can raise through property taxes (the levy limit), which increases by 2.5 percent each year, plus a factor for new growth. A municipality may exceed its levy limit in two ways: by voting an override or debt exclusion. RATING AGENCIES This term usually refers to Moody s Investors Service, Standard and Poor s Corporation and Fitch Ratings. These are the three major agencies that issue credit ratings on municipal bonds. REFUNDING BONDS The retirement of an existing bond issue through the sale of a new bond issue. When interest rates have fallen, issuers may want to exercise the call feature of a bond and replace it with another debt instrument paying a lower interest rate. RESERVE FUND c. 40, 6 Town Meeting may establish a Reserve Fund for use by the Finance Committee to provide for extraordinary and unforeseen expenditures. REVOLVING FUNDS c. 44, 53E1/2 Town Meeting may establish revolving funds for certain services, allowed either by a specific statute (e.g., school department revolving funds) or under Chapter 44, section 53E1/2 (e.g., for general purposes). Revolving funds are typically used for fee based services. SCHOOL BUDGET c. 70, 8 Town Meeting may only vote the bottom line budget for the school department. STABILIZATION FUND c. 40, 5B A Stabilization Fund is a reserve or rainy day fund. In Massachusetts, a municipality may appropriate annually to such fund. The aggregate amount in the fund shall not exceed ten percent of the equalized valuation of the municipality. The treasurer is the custodian of the fund and may invest the proceeds. The Stabilization Fund may be appropriated at a town meeting by a two-thirds vote. The appropriation may be used for any lawful purpose. State law allows multiple Stabilization Funds, with each fund having a specific purpose (e.g., equipment replacement, building repairs). A22

231 Appendix A Glossary of Terms SCHOOL BUDGET c. 70, 8 Town Meeting may only vote the bottom line budget for the school department. TAX RATE The amount of tax levy stated per 1,000 in value of the tax base. Prior to a 1978 amendment to the Massachusetts Constitution, a single tax rate applied to all of the taxable real and personal property in a city or town. The 1978 amendment allowed the legislature to create three classes of taxable property: 1) residential real property, 2)open space land, and 3) all other (commercial, industrial and personal) property, each of which may be tax at a different rate.within limits, cities and town are given the option of determining the share. UNRESERVED FUND BALANCE See Free Cash A23

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233 Appendix B Financial Indicator Analysis Appendix B Financial Indicator Analysis Presented at Financial Summit October 2013 Weston Board of Selectmen Weston Finance Committee Weston School Committee Note: The Financial Indicator Analysis is done every year in October in preparation for the upcoming fiscal year s budget process. The analysis is included in this budget document because the indicators were used in the decision making process for FY2015 s budget. B1

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235 Appendix B Financial Indicator Analysis Appendix B- Table of Contents Executive Summary Introduction to Financial Indicator Analysis B4 B6 Financial Indicators Indicator 1 Revenues per Household B8 Indicator 2 State Aid B9 Indicator 3 Revenues Related to Economic Growth B10 Indicator 4 Property Tax Revenues B11 Indicator 5 Uncollected Property Taxes B12 Indicator 6 Expenditures per Household B13 Indicator 7 Salaries and Wages B14 Indicator 8 Employee Benefits B15 Indicator 9 Unfunded Liabilities B16 Indicator 10 Pension Liability B17 Indicator 11 Pension Benefits Paid B18 Indicator 12 OPEB Liability B19 Indicator 13 Debt Service B20 Indicator 14 Long Term Debt B21 Indicator 15 Reserves/Fund Balance B22 Indicator 16 Population B23 Prepared by: Donna S. VanderClock, Town Manager, Sarah F. Johnson, Finance Director, Travis Ahern, Financial Analyst, and Cynthia Mahr, Director of Finance & Operations, School Department B3

236 Appendix B Financial Indicator Analysis Executive Summary 1. At the time of the Financial Summit, assuming a level service budget, the Town projected a budget gap of approximately $750,000 in FY2015. The gap was covered through the budget process and no override was required. The Town also has Unused Levy Capacity that can be used to cover such gaps. 2. The FY2016 budget is likely to be balanced 3. Assuming a slight improvement in the economy, the FY2016 budget gap is projected to be approximately $500, Highlights of Weston s financial indicators relate to six main areas of financial condition Revenue, Reserves, Expenditures, Employee Benefits, Debt, and Population. Revenue See Financial Indicator 1 Revenues per Household o Revenues per household are relatively stable. o In order to shelter the Town from short-term fluctuations in any one revenue source, a concerted effort is being made to increase reserves. See Financial Indicator 2 State Aid o State aid as a percentage of operating revenues decreased from , with small increases in 2012 and The Town cannot depend on any significant increase in State Aid. See Financial Indicator 3 Revenues Related to Economic Growth o Economic growth revenues as a percentage of total revenues has decreased in the last 8 years. o A continuing reduction in economic growth revenues, particularly growth in the tax base, will reduce the Town s future operating budget flexibility. Reserves See Financial Indicator 15 Reserves/Fund Balance o The target reserve amount for the Stabilization Fund was funded as planned in FY2013; however, the target has now been increased. o Weston s current reserves have steadily increased. In FY2012, Weston is approximately at the midpoint of the level recommended by rating agencies, or approximately 6.5% of operating revenues. If other reserve accounts are included, the total is approximately 11.2%. o Continue funding reserves in accordance with the Reserve Policy; continue contribution to stabilization fund beyond target date. B4

237 Appendix B Financial Indicator Analysis Expenditures See Financial Indicator 6 Expenditures per Household o The increase in expenditures is largely related to increased costs for personnel and benefits, although the rate of increase has slowed. o The FY2012 increase is primarily due to the first significant ($1.2 million) appropriation to fund the Town s OPEB liability. See Financial Indicator 7 Salaries and Wages (as a percentage of total spending) o Efforts to lower the rate of salary increase, mainly through collective bargaining, were successful for the period FY2011-FY2013. Settlements for FY2015 and FY2016 range from 1.5% to 2%. Employee Benefits See Financial Indicator 10 Pension Liability (Middlesex Retirement System) o We are awaiting results of the 2012 actuarial study for more current information. The Town s pension liability must be funded by See Financial Indicator 12 - OPEB Liability o Beginning in FY2012, a significant effort has been made to start funding the long-term OPEB liability. Weston continues to be a leader in funding the full ARC. Debt See Financial Indicator 13 Debt Service o Debt service exceeding 15 percent of operating revenues is considered a warning indicator; Weston s debt service has hovered around the 10 percent mark since o Debt service is expected to peak in FY2016, taking into account the cost of a new Police Station, but will not exceed the 15 percent threshold. See Financial Indicator 14 Long Term Debt o High assessed valuation and healthy per capita income help offset any adverse impacts of the increased debt burden. Population See Financial Indicator 16 Population o As the baby boomers age, increasing senior population is creating additional demand for services. B5

238 Appendix B Financial Indicator Analysis Introduction to Financial Indicator Analysis i What is financial condition? The term financial condition can be broadly defined as a municipality s ability to finance its services on a continuing basis. That is, the Town must be able to (1) maintain existing levels of service, (2) withstand local, regional and national economic disruptions, and (3) meet the demands of natural growth, decline, and change. More specifically, financial condition can be viewed in the following ways: 1. Cash Solvency In accounting terms, Weston s financial condition refers to the Town s ability to generate the cash required to pay its bills for thirty to sixty days. 2. Budgetary Solvency The Town must also demonstrate the ability to generate enough revenues over its normal budgetary period (July 1 st through June 30 th ) to meet its expenditures and not incur deficits. Unlike other levels of government, municipalities cannot legally run at a deficit, with limited exceptions (i.e. snow and ice removal costs). 3. Long-Run Solvency A short-run financial analysis (one to five years) covers cash and budgetary solvency issues, highlighting any possibilities that could affect cash flow or create budget short-falls. But there are many financial issues facing municipalities than span into the future, namely, pension costs and other post employment benefits (OPEB). 4. Service-Level Solvency Often, financial condition refers to a municipality s ability to provide services at the level and quality that are required for the health and safety of the community and any further services that its residents desire. A municipality that does not have service-level solvency may be in strong financial condition but not be able to support necessary services at a desirable level. The municipality then cannot begin to provide adequate services without creating cash, budgetary or long-run solvency problems. The Town aims to identify current or potential financial problems and develop detailed strategies for addressing them. By engaging yearly in the systematic process of the Financial Indicator Analysis, the Town is able to monitor changes and anticipate future problems. B6

239 Appendix B Financial Indicator Analysis What is the purpose of the Financial Indicator Analysis? The Financial Indicator Analysis is designed to help municipalities make sense of the many factors that affect financial condition and develop quantifiable financial issues to monitor. These indicators help Weston to: Develop a better understanding of the Town s financial condition Identify hidden and emerging problems before they reach serious proportions Present a straightforward picture of the Town s financial strengths and weaknesses to elected officials, citizens, credit-rating firms and other groups with a need to know Introduce long-range considerations into the annual budgeting process Provide a starting point for elected officials in setting financial policies Quantify a significant amount of information Place the events of a single year into a longer perspective, permitting Town officials to follow changes over time Incorporate benchmarks normally used by credit-rating agencies Final Thoughts Sound financial condition implies the ability to withstand local, regional, and national economic disruptions. The market turbulence that began in 2008 is a good example of why the Town must not only continue to monitor potential problems, but assume future disruptions and act accordingly. The indicators below have been chosen because they demonstrate the cash, budgetary, long-run and service-level solvency which the Town strives to maintain. i Evaluating Financial Condition, ICMA, 2003 B7

240 Financial Indicator Analysis FINANCIAL INDICATOR 1- Revenues per Household A decrease in net operating revenues per household (constant dollars) is considered a warning indicator. revenues per household 15,000 10,000 5,000 0 Formula: Revenues Per Household fiscal year Net operating revenues (constant dollars) Households (taxable parcels w/dwelling) Weston Trend X favorable marginal unfavorable uncertain Analysis: Revenues per Household is one measure of the Town's ability to maintain existing service levels. For most general government services, costs increase as the number of households increase; in 2013, an increase in the number of dwellings was due mainly to the Highland Meadows development which, when all four phases of construction are completed, will comprise 69 freestanding homes and attached townhomes. For education, the number of students is a more appropriate measure. Weston's revenue growth, in constant dollars (used instead of current dollars to adjust for inflation), has generally been positive due to growth in the residential tax base and tax increases (i.e., overrides). FY2013's drop in net operating revenue perhousehold is due to a 1.6% increase in households coupled with a 0.9% increase ingross operatingrevenues/transfers. Outlook: In order to shelter the Town from shortterm fluctuations in any one revenue source, a concerted effort is being made to increase reserves. fiscal year Gross operating revenues/transfers 51,727,843 54,447,205 59,714,178 63,781,914 68,327,434 70,220,100 70,641,472 73,117,964 72,957,723 73,630,500 Less: excluded debt 5,599,897 5,664,033 5,929,773 6,378,930 7,463,699 7,391,436 7,205,908 6,810,118 7,266,714 6,747,256 Net operating revenues 46,127,946 48,783,172 53,784,405 57,402,984 60,863,735 62,828,664 63,435,564 66,307,846 65,691,009 66,883,244 CPI-U, 2000 base year CPI-U, 2000 base, adj. constant dollars 87.7% 84.3% 81.4% 80.7% 75.9% 78.6% 77.6% 75.0% 74.4% 73.0% Net operating revenues (constant dollars) 40,453,038 41,146,764 43,773,003 46,341,484 46,217,063 49,396,232 49,215,673 49,732,242 48,856,365 48,803,747 Households (taxable parcels w/dwelling) 3,477 3,569 3,596 3,597 3,589 3,595 3,595 3,613 3,618 3,624 Net Operating Revenues per Household (constant dollars) 11,634 11,529 12,173 12,883 12,877 13,740 13,690 13,765 13,504 13,467 Percent change from prior year -2.86% -0.91% 5.58% 5.84% -0.05% 6.70% -0.37% 0.55% -1.90% -0.27% B8

241 Financial Indicator Analysis FINANCIAL INDICATOR 2 - State Aid Reductions in State Aid, as a percentage of operating revenues, is considered a warning indicator particularly if the Town does not have adequate reserves to offset reductions. % of revenue 6.0% 4.0% 2.0% 0.0% Intergovernmental Revenues * Formula: fiscal year State Aid Operating Revenues Weston Trend favorable X marginal unfavorable uncertain Analysis: Though the Town does not have a significant reliance on State Aid, any dependence on such aid may be difficult to manage when there is a reduction in funding. Net State Aid revenues dropped from 2009 to 2011, returning to 2010 levels in The amount for school building reimbursement decreased by over 40% in 2012 because the MSBA provided a lump sum reimbursement for the balance due on the 1997 Middle School renovation project at the time the Town refunded the bonds. State aid for school projects is now provided while the project is being constructed, so the Town borrows only its share. Outlook: The Town cannot depend on any significant increase in State Aid. There is a trickle down effect of cutbacks at the federal level impacting state and municipal budgets and cutbacks on the state level impacting municipal budgets. We continue to estimate this revenue source conservatively. fiscal year * Net operating revenues 48,783,172 53,784,405 57,402,984 60,863,735 62,828,664 63,435,564 66,307,846 65,691,009 66,883,244 72,681,537 State Aid (Cherry Sheet) revenues* 3,110,804 3,255,599 3,723,873 4,295,040 4,722,852 4,435,150 4,269,484 3,664,945 3,747,352 3,722,995 Less: School building reimbursements 1,213,456 1,213,456 1,312,547 1,426,237 1,436,390 1,454,017 1,454, , , ,853 Net State aid revenues 1,897,348 2,042,143 2,411,326 2,868,803 3,286,462 2,981,133 2,815,467 2,848,715 2,931,118 2,981,142 State aid as a percentage of operating revenues 3.9% 3.8% 4.2% 4.7% 5.2% 4.7% 4.2% 4.3% 4.4% 4.1% *FY2014 Net operating revenues based on projections B9

242 Financial Indicator Analysis FINANCIAL INDICATOR 3 - Revenues Related to Economic Growth Decreasing economic growth revenues, as a percentage of net operating revenues, is considered a warning indicator. 12.0% 10.0% 8.0% 6.0% 4.0% 2.0% 0.0% Economic Growth Revenues 2004 * Formula: fiscal years Economic Growth Revenues Operating Revenues Weston Trend favorable X marginal unfavorable uncertain Analysis: Economic growth revenues are responsive to changes in the economic base and inflation. A balance between growth and other (non growth) revenues mitigates the effect of economic growth or decline. During a recession, a high percentage of non growth revenues isanadvantage. This insulates the tax base to some degree during a recession. After a significant drop in motor vehicle excis e tax in FY10, this revenue source rebounded in FY11 and has since stabilized. In FY13, motor vehicle excise revenue rea ched the previous 5 yea r average. In FY13, building permi t fees, an indicator of future New Growth, saw a 15.9% decrease from FY12, butlooking forward, Q1 of FY14 has s hown a 37% increase in thes e permits over Q1 of FY13. New growth increased significantly in FY13, increasing the Town's flexibility with regardto the FY14 Budget. Outlook: New growth is projected to see a sli ght decrease agai n in FY14, but it will not be as dras tic as the FY12 reduction, which marked the completion of the Bi ogen Idec proj ect. During the economic downturn, the Town has not had to draw on i ts res erves, but i ns tea d has continued to add to reserves to protect against fiscal year 2004 * Net (non-exempt) operating revenues 46,127,946 48,783,172 53,784,405 57,402,984 60,863,735 62,828,664 63,435,564 66,307,846 65,691,009 66,883,244 Building permit fees 609, , , , ,047 1,184, , , , ,083 Motor vehicle excise 2,263,215 2,431,820 2,317,442 2,454,132 2,557,093 2,587,461 2,039,944 2,614,061 2,418,788 2,445,833 Tax levy from new construction 1,944,757 1,051,747 1,322,894 1,420,504 1,094,715 1,122,064 1,111,655 1,470, ,752 1,156,485 Total: economic growth revenues 4,817,772 4,254,511 4,502,679 4,662,370 4,489,855 4,893,699 3,951,721 4,927,619 4,140,706 4,295,401 Economic Growth revenues as a percentage of operating revenues 10.4% 8.7% 8.4% 8.1% 7.4% 7.8% 6.2% 7.4% 6.3% 6.4% B10

243 Financial Indicator Analysis FINANCIAL INDICATOR 4 - Property Tax Revenues A decline in property tax revenues (constant dollars) is considered a warning indicator. revenues Property Tax Revenues - Constant Dollars 45,000,000 35,000,000 25,000, * 2007* fiscal year Weston Trend X favorable marginal unfavorable uncertain Analysis: Property tax revenues are analyzed separately because they are the Town's primary revenue source for both operating and capital spending. Any decrease in property tax revenues should be monitored to ensure that the collection rate of taxes remains high. Increases due to operating overrides should be noted for their impact on future override requests. Outlook: There has not been a Proposition 2 1/2 override since FY07, and there is $3.2 million in unused tax levy capacity. Formula: Property tax revenues (constant dollars) fiscal year * 2007* Property tax levy limit (incl. unused levy capacity) 43,824,936 45,880,523 49,962,268 54,173,687 57,473,218 59,808,218 62,037,805 64,491,774 67,337,393 69,477,740 Less: debt exemptions 5,599,897 5,664,033 5,929,773 6,378,930 7,463,699 7,391,436 7,205,908 6,810,118 7,266,714 6,747,256 Less: community preservation act surcharge 1,147,521 1,160,288 1,314,821 1,382,903 1,488,000 1,574,790 1,605,810 1,622,366 1,675,490 1,717,377 Net property tax revenues 37,077,518 39,056,202 42,717,674 46,411,854 48,521,519 50,841,992 53,226,087 56,059,290 58,395,189 61,013,107 CPI-U, 2000 base year CPI-U, 2000 base, adj. constant dollars 87.7% 84.3% 81.4% 80.7% 75.9% 78.6% 77.6% 75.0% 74.4% 73.0% Property tax revenues (constant dollars) 32,516,042 32,942,432 34,766,228 37,468,334 36,844,964 39,972,246 41,294,781 42,045,615 43,430,245 44,520,392 Percent increase over prior year (constant dollars) 5.1% 1.3% 5.5% 7.8% -1.7% 8.5% 3.3% 1.8% 3.3% 2.5% * Prop. 2 1/2 override approved 0 0 1,370,000 1,100, The substantial increase in the property tax levy in FY04 is due to a change in the "new growth" formula whereby 18 months of new construction was added to the tax base rather than 12 months. B11

244 Financial Indicator Analysis FINANCIAL INDICATOR 5 - Uncollected Property Taxes Uncollected property taxes (as a percent of the property tax levy) of 5-8 percent is considered a warning indicator. uncollected property taxes 2.0% 1.0% 0.0% Uncollected Property Taxes Formula: fiscal year Uncollected Property Taxes Net Property Tax Levy Weston Trend X favorable marginal unfavorable uncertain Analysis: An increase in uncollected property taxes may indicate an inability by property owners to pay their taxes due to economic constraints. Additionally, as uncollected property taxes rise, liquidity decreases, resulting in less cash on hand for the Town to invest or reserve. The credit rating organizations generally consider uncollected taxes in excess of five percent as a warning trend. Outlook: Weston has always maintained a positive position on this indicator, and despite the economic downturn, has shown a positive trend overthe past few fiscal years. fiscal year Property tax levy (actual tax levy) 41,621,336 43,758,392 48,312,623 51,442,333 54,440,553 56,998,334 58,075,330 59,920,567 63,256,256 64,423,334 Reserved for abatements and exemptions 474, , , , , , , , , ,916 Net property tax levy 41,146,380 43,333,383 47,912,037 51,032,205 53,997,763 56,561,841 57,689,969 59,496,751 62,797,902 63,992,418 Uncollected taxes as of June , , , , , , , , , ,116 Uncollected taxes as a percentage of net property tax levy 0.7% 0.8% 0.9% 0.6% 1.1% 1.2% 1.3% 1.2% 1.1% 1.1% note: includes CPA surcharge beginning FY02 B12

245 Financial Indicator Analysis FINANCIAL INDICATOR 6 - Expenditures per Household Increasing net operating expenditures per household, in constant dollars, may be considered a warning indicator. per household expenditures 14,000 12,000 10,000 8,000 Expenditures per Household fiscal year Weston Trend favorable X marginal unfavorable uncertain Analysis: Increasing per household expenditures can indicate that the cost of providing service is increasing more rapidly than the Town's ability to pay, especially if spending is increasing faster than the residents' collective personal income. Increasing expenditures may also indicate that the demographics of the Town are changing, requiring increased spending in related services (i.e. Schools or Council on Aging services). Outlook: Weston's increase in expenditures has largely been related to increasing costs for personnel and benefits, however, this trend was slowed by the Town's switch in FY10 to GIC provided health plans and a reduction in the overall level of salary increase. The largest expenditure increases in FY13 were found in Public Works and Facilities Town-Wide, each of which had significant expenditures in continuing balance accounts that were created to maintain the infrastructure of the Town. Formula: Net operating expenditures and transfers (constant dollars) households fiscal year School department and Minuteman 23,657,832 24,583,640 25,852,075 26,883,365 28,681,804 30,204,852 31,885,479 32,171,523 33,315,728 34,155,516 Unclassified (excluding exempt debt) 8,147,973 9,317,152 10,521,401 12,287,169 13,058,251 12,482,601 11,914,297 13,090,855 13,488,568 13,815,257 Administration and finance 1,564,259 1,694,366 1,664,113 1,913,342 2,322,914 2,102,833 2,155,132 2,224,643 2,449,451 2,408,001 Facilities Town-wide , , , , , ,956 Planning and land use 286, , , , , , , , , ,943 Public safety 4,774,386 4,892,682 5,060,450 5,490,445 5,517,744 5,651,779 5,697,165 5,703,795 6,077,856 6,085,745 Public works (excl. water div., incl. snow) 2,830,700 3,107,194 2,850,656 2,867,011 3,176,818 3,518,161 3,229,052 3,272,007 3,573,603 4,020,443 Health and human service (excl. BSA as of FY06) 689, , , , , , , , , ,715 Cultural and leisure 1,675,976 1,230,136 1,241,335 1,423,416 1,455,504 1,465,715 1,583,132 1,642,244 1,643,800 1,640,200 CPI-U, 2000 base year CPI-U, 2000 base, adj. constant dollars 87.7% 84.3% 81.4% 80.7% 75.9% 78.6% 77.6% 75.0% 74.4% 73.0% Net operating expenditures (constant dollars) 38,260,246 38,673,732 39,042,825 41,808,706 42,347,244 44,753,204 45,159,044 45,059,717 46,416,954 46,792,392 Households 3,477 3,569 3,596 3,597 3,589 3,595 3,595 3,613 3,618 3,624 Net Operating Expenditures per Household (constant dollars) 11,004 10,836 10,857 11,623 11,799 12,449 12,562 12,472 12,829 12,912 Note: Beginning in FY04, Cultural and Leisure includes the Public Library and only the General Fund contribution for Recreation. Note: Health and Human Services does not include Brook School Apartments beginning FY06, since it was made an enterprise fund. B13

246 Financial Indicator Analysis FINANCIAL INDICATOR 7 - Salaries and Wages Increasing personnel costs as a percentage of total spending is considered a warning indicator. salaries as a % of expenditures 100% 80% 60% 40% 20% 0% Formula: Salaries and Wages fiscal years Salaries and wages Net operating expenditures Weston Trend X favorable marginal unfavorable uncertain Analysis: Increasi ng sala ries and wa ges as a percent of operating expenditures may be an indicator of two trends: First, it may point to future pension and health insurance costs since both of these items are related to the number and compensati on l evel of employees. Second, if sala ries and wages as a percent of operating expenditures are increasing because the Town is reducingits expenditures on maintenance and capital outlay, it may be an indicator of deferred maintenance of the Town's infrastructure. The latter is less of a concern due to the creation of the Town-wi de Facilities Department in FY07 with a corresponding increase in the budget for facilities maintenance and consistent expenditures for publicworks infrastructureimprovements. Outlook: Efforts to control the rate of salary increase, mainly through collective bargaining, began in 2011 wi th no cost of livingadjustment granted that year, and with lower than usual increases negotiated in 2012 and For fiscal year 2014, the majority of contracts are now settled, with increas es ranging from %, except for the Teachers ' contract, which calls for a 2.4% increas e. Settlements for FY15 and FY16 range from 1.5-2%. fiscal year Net operating expenditures 43,627,540 45,851,171 47,972,379 51,788,253 55,767,530 56,923,046 58,206,852 60,077,983 62,411,040 64,126,776 Less: Minuteman high school 31,817 52, , ,166 73,250 73,164 49,338 49,889 81,140 81,634 Net operating expenditures 43,595,723 45,798,796 47,861,231 51,637,087 55,694,280 56,849,882 58,157,514 60,028,094 62,329,900 64,045,142 General government and school wages 29,849,288 31,108,148 32,628,848 34,999,618 37,299,815 39,382,480 41,101,146 41,452,090 42,165,600 43,278,158 Salaries and wages as a percentage of operating expenditures 68.5% 67.9% 68.2% 67.8% 67.0% 69.3% 70.7% 69.1% 67.6% 67.6% B14

247 Financial Indicator Analysis FINANCIAL INDICATOR 8 - Employee Benefits Increasing benefit costs as a percentage of wages and salaries is considered a warning indicator. benefits as a % of salaries 40% 30% 20% 10% 0% Formula: Employee Benefits fiscal year Employee benefits wages and salaries Weston Trend favorable X marginal unfavorable uncertain Analysis: Fringe benefits represent a significant share of the Town's operating costs, and this analysis understates certain fringe benefits such as sick leave buy back liabilities and postemployment benefits. Starting in 2010, Town employees and retirees enrolled in the state-run Group Insurance Commission (GIC) health insurance programs. The change to the GIC program resulted in more substantial savings to the Town in 2010, and a slowing rate of increase in subsequent years. Despite that, benefits spending as a % of salaries has increased, primarily because of lower salary increases granted since Outlook: As more municipalities in eastern Massachusetts join the GIC, premium costs may rise due to more people using higher cost Boston area medical providers; however, the GIC is taking steps to offer lower cost plans with more limited benefits. The Town's 6 year contract with the GIC expires 6/30/15. Whether or not we stay in the GIC and under what terms (i.e. change in premium contribution split) fiscal year Employee benefits 7,395,434 8,472,737 9,736,482 11,038,441 11,966,324 11,633,801 10,688,623 11,891,488 12,377,929 13,121,378 Wages and salaries-general government* 8,747,549 8,934,051 8,941,273 10,180,143 10,438,788 11,111,355 11,285,704 11,330,101 11,785,685 12,110,417 Wages and salaries-schools 21,101,739 22,174,097 23,687,575 24,819,475 26,861,027 28,271,126 29,815,441 30,121,990 30,379,915 31,167,741 Total-wages and salaries 29,849,288 31,108,148 32,628,848 34,999,618 37,299,815 39,382,480 41,101,146 41,452,090 42,165,600 43,278,158 Benefits spending as a percentage of wages and salaries 24.8% 27.2% 29.8% 31.5% 32.1% 29.5% 26.0% 28.7% 29.4% 30.3% * General Government wages and salaries includes BSA, Water and Recreation but excludes police details B15

248 Financial Indicator Analysis FINANCIAL INDICATOR 9 - Unfunded Liabilities (Sick/Vacation Leave) Increasing unfunded liabilities per municipal employee is considered a warning indicator. liability per eligible employee 13,000 12,000 11,000 10,000 9,000 8,000 Formula: Accrued Sick / Vacation Leave * fiscal years accrued sick/vacation leave number of employees Weston Trend favorable X marginal unfavorable uncertain Analysis: The Town allows municipal and some school employees to accumulate a portion of unused sick leave to be paid upon retirement or resignation after 12 years of service. Non-union employees hired after 1/1/11 are no longer eligible, as well as members of the Police Superior Officers' union, the Police Chief, and the Town Manager. Vacation accrual is limited,and by lawmust alsobepaid. Outlook: Through the establishment of a reserve fund, a small portion of this liability has been funded. An effort has now begun to limit or eliminate the payment for unused sick leave in order to reduce the potential liability, however in order to apply it to most employees, it is subject to the collective bargaining process. fiscal year * Unfunded sick and vacation leave (per audit) 2,089,685 2,107,386 2,091,441 2,047,400 1,994,554 2,149,802 2,390,353 Amount funded (compensated absence fund bal.) 183, , , , , , ,073 Net unfunded liability 1,906,326 1,998,603 1,950,490 1,893,714 1,810,590 1,890,622 2,070,280 Number of eligible employees Accrued unfunded sick/vacation liability per employee 10,770 11,042 11,020 10,699 10,229 10,621 11,631 *unaudited B16

249 Financial Indicator Analysis FINANCIAL INDICATOR 10 - Pension Liability An unfunded pension liability or increase in the unfunded liability is considered a warning indicator. % funded 80.0% 70.0% 60.0% 50.0% 40.0% 30.0% 20.0% 10.0% 0.0% Formula: Pension Liability calendar year pension assets pension liability Weston Trend favorable marginal X unfavorable uncertain calendar year Pension assets* 23,987,645 23,079,156 23,709,310 24,953,073 31,001,714 31,583,111 32,345,383 Pension liability 38,079,848 40,999,698 47,936,250 55,649,871 63,518,002 75,443,253 85,081,793 Percent funded 63.0% 56.3% 49.5% 44.8% 48.8% 41.9% 38.0% *assets are prorated by community based on the entire Middlesex Retirement System and do not reflect Weston's actual contributions Outlook: The Middlesex Retirement System's actuarial study as of 1/1/12 shows the continued upward trend in the Town's pension liability with very little growth in the Town's pension assets due to a poor economic period from 1/1/10 to 1/1/12 and the actuarial smoothing done in response to the market crash in With increased scrutiny from bond rating agencies regarding unfunded pension and OPEB obligations, it may be necessary for the Town to address the unfunded liability through additional contributions to the pension reserve or voluntarily contributing more than the mandatory annual assessment. Analysis: Weston is a member of the Middlesex Retirement System (MRS), a regional system which pools and manages the pension system assets. The assets are derived from the employee and employer (town) contributions. The MRS also manages the payment of retirement benefits, in accordance with State law, for all retirees of the system. A previous 1988 law change required the retirement liability to be fully funded by The Municipal Relief Bill, Ch. 188 of the Acts of 2010 provides the option to extend that to June 30, 2040, and MRS has since decided to extend the funding schedule to June 30, Many retirement systems in Massachusetts made substantial progress in reaching this requirement during the strong stock market period of the mid to late 1990's, but the MRS, was less successful, choosing instead to reduce employer contributions rather than fund the liability. When implementing Weston's reserve policy, it was determined that no additional amount beyond what is assessed by MRS should be set aside. In FY10, the MRS assessment decreased unexpectedly due to a fiveyear smoothing used to calculate assessments. In order to be prepared for an unexpected increase in the future, the FY10 and FY11 budgets included $200,000 each year for a pension reserve. Assets are managed by PRIT. B17

250 Financial Indicator Analysis FINANCIAL INDICATOR 11 - Pension Benefits Paid Increasing annual benefits paid as a percentage of pension assets is considered a warning indicator. Formula: annual benefits paid pension assets X favorable marginal unfavorable uncertain Calendar Year Pension assets* 23,987,645 23,079,156 23,709,310 24,953,073 31,001,714 31,583,111 32,345,383 Annual Benefits Paid 2,172,396 2,554,761 2,987,487 3,377,014 3,902,902 4,508,800 4,829,561 Percent Paid of Assets 9.10% 11.10% 12.60% 13.50% 12.60% 14.30% 14.90% *assets are prorated by community based on the entire Middlesex Retirement System and do not reflect Weston's actual contributions Weston Trend Analysis: This indicator provides a snapshot of the benefits paid in the years for which the actuarial value of the Town's pension assets are known. One factor of the increase in Benefits Paid is the 20% increase in the number of Weston retirees from 2000 (185 retirees) to 2012 (222 retirees). Pension Assets are based on the Actuarial Value of the assets versus the Market Value. The market value of Middlesex Retirement System assets increased 12.32% in 2010 and 0.19% in The actuarial value of assets gradually recognizes market value fluctuations over five years; therefore the actuarial value of assets only increased 2.49% in 2010 and 1.22% in An increase in the ratio of plan benefits to assets can indicate serious problems in the management of the pension plan. Outlook: As long term employees retire who have contributed 5% and 7% to the Middlesex Retirement System they are replaced by new employees who pay 9% plus 2% over $30,000. Employee contributions have increased 267% for 9% plus 2% contributors over the past 12 years. There has been a 63% reduction in the contributions of 5% and 7% employees. B18