Town of Long Island Budget Detail - Budget Hearing Draft

Transcription

1 Income 03/17/2018 Town of Long Island Budget Detail - Budget Hearing Draft Property Taxes budget year $ 1,187,684 $ 1,200,929 $ 1,204,636 $ 1,060,547 $ 1,208,473 MEMO: Property taxes net of offsets 1,194,057 1,060,547 1,198,873 Non-Property Tax Revenues to balance budget, from Tax Rate Comp sheet offsets are Homestead Exemption ( ) and Tax Abatements ( ) Other Government Income Auto Excise Tax $ 53,985 $ 59,213 $ 52,000 $ 34,312 $ 55, Boat Excise Tax $ 2,827 $ 3,178 $ 2,000 $ 463 $ 2, Dog Licenses $ 41 $ 37 $ 35 $ 25 $ Hunting & Fishing Llicenses $ 34 $ 18 $ 20 $ 15 $ Plumbing Permits $ 2,672 $ 2,423 $ 2,000 $ 1,005 $ 2, Building Permits $ 5,157 $ 5,635 $ 3,000 $ 4,107 $ 3, Electrical Permits $ 558 $ 672 $ 450 $ 205 $ Mooring Permits $ 1,710 $ 2,995 $ 3,000 $ 660 $ 3, Business Licenses $ 276 $ 350 $ 250 $ - $ Entertainment Licenses $ 220 $ 200 $ 200 $ 160 $ Copy Fees $ 229 $ 147 $ 100 $ 93 $ Birth Certificates $ - $ 48 $ - $ - $ Marriage Certificates $ 178 $ 76 $ - $ 30 $ Death Certificates $ - $ 20 $ - $ 53 $ Community Center Rental In $ 200 moved to Anchorage $ 3,560 $ 1,500 $ 2,000 $ 800 $ 1, Appeal Fees $ - $ 200 $ - $ - $ VFW rental income $ 5,150 $ 2,532 $ 5,000 $ 5,314 $ 6, Property Rentals $ 3,555 $ 600 $ 900 $ 450 $ General Gov. Miscellaneous $ 575 $ 28 $ 600 $ - $ Town Clerk Miscellaneous $ - $ - $ 50 $ - $ Tax Interest and Penalties $ 526 $ 576 $ 500 $ 483 $ Interest after Lien $ 344 $ 126 $ 500 $ 304 $ Tax Lien Expense Reimb $ 586 $ 318 $ 200 $ 64 $ day notice expense reimb $ - $ 201 $ - $ Maine Homestead Exemp $ 2,318 $ 3,285 $ 5,674 $ 4,135 $ 4,300 reduction to taxes on Chkng Cash Mgmt Interest $ 264 $ 214 $ 200 $ 70 $ CD Interest Income $ 193 $ 234 $ 200 $ 118 $ Prop Taxes FY13-14 $ 1,971 $ Prop Taxes FY14-15 $ 5,793 $ Prop Tax FY $ - $ 3,000 $ Prop Tax FY $ - $ 34 1

2 Parking Violations $ 1,325 $ 2,420 $ 500 $ 620 $ 1, Parking Permits $ 2,380 $ 1,725 $ 2,000 $ 1,080 $ 2, Ponce's Commercial Fees $ 1,800 $ 2,400 $ 2,000 $ 1,800 $ 2, ACO account $ 216 $ 89 $ 250 $ 48 $ 75 $2 of each license - goes to reserve Ponce's fundraising $ - $ - $ Insurance Rebates $ 2,140 $ - $ - $ 332 Refunds of premiums State Revenue Sharing $ 4,241 $ 4,002 $ 4,000 $ 3,055 $ 4, In lieu of Prop Tax-St Beach $ 3,426 $ 4,475 $ 3,500 $ - $ 3, Tree Growth $ 95 $ 98 $ 75 $ 98 $ Veterans Reimbursement $ 79 $ 108 $ 75 $ 108 $ Snow Mobile Refund $ 13 Total Other Gov Income $ 108,436 $ 101,243 $ 94,279 $ 61,322 $ 93,425-1% Public Works State CIP Revenues State Rd Maintenance Reimb $ 9,224 $ 9,180 $ 9,000 $ 9,328 $ 9,500 Total Public Works Revenues $ 9,224 $ 9,180 $ 9,000 $ 9,328 $ 9,500 6% Solid Waste Revenues Solid Waste-Dumping Fees $ 13,067 $ 13,258 $ 10,500 $ 13,050 $ 11,500 contractor dumpsters in FY Scrap Metal Sales $ 1,726 $ 1,862 $ 1,500 $ 2,357 $ 1, Recycling Revenues $ 545 $ 1,615 $ - $ 953 $ 500 Total Solid Waste Revenues $ 15,338 $ 16,735 $ 12,000 $ 16,359 $ 13,900 16% Grant Income EPA weatherization Mini gnt $ 2,100 expenses in II weatherization mini-grant $ 1,200 expenses in FEMA Winter storm 2015 $ 1, CDBG2017ElevatorGrant $ 1,200 $ 50,150 expenses in MarinersShore&HarborGrant $ 12,874 $ 13,797 expenses in Total Grant Income $ 3,300 $ 65,014 $ - $ 13,797 $ - 0% Public Safety Income Misc. Public Safety Income $ 325 $ - $ (88) Total Public Safety Income $ 325 $ - $ (88) $ Cemetery Revenues Plot Sales not incl $ 840 $ 2,100 $ 6,300 $ - $ 1,260 total sales less perpetual care Perpetual Care Fund $ 360 $ 900 $ 2,700 $ - $ % of total plot sales Cemetery Vaults/Urns Sales $ 325 $ 900 $ 4,500 $ 250 $ Cemetery Burial Fees $ 425 $ 550 $ 1,000 $ 200 $ 540 Total Cemetery Revenues $ 1,950 $ 4,450 $ 14,500 $ 450 $ 3,090-79% Library Revenues equals Library expenses 2

3 Art and Soul Fundraiser $ - $ 11, Library-copier fees $ 301 $ 132 $ 200 $ 172 $ Library book fines/sales $ 229 $ 201 $ 200 $ 187 $ Library Donations $ 2,262 $ 1,150 $ 4,600 $ 2,584 $ 4,600 Total Library Revenues $ 2,791 $ 13,216 $ 5,000 $ 2,943 $ 5,000 0% Education Revenues Title grants $ 1,206 $ 675 $ - $ 550 $ REAP Grant (Federal) $ 12,337 $ 13,205 $ 18,000 $ 10,569 $ 18, Special Ed Entitlement $ - $ 15,022 $ - $ 1,911 $ 9,000 Total Ed Federal grants $ 13,542 $ 28,902 $ 18,000 $ 13,030 $ 27, State subsidy $ 8,867 $ 6,671 $ 4,970 $ 3,380 $ 14, School Lunch Reimb $ 537 $ 559 $ 400 $ 789 $ 500 Total Ed State funds $ 9,404 $ 7,231 $ 5,370 $ 4,169 $ 15, Student Lunch Payment $ 3,497 $ 2,377 $ 450 $ 1,877 $ 1, Facility rental $ 445 $ - $ - $ - $ - GDI students: 2 budgeted 10.5k each 3 budgeted 17k each School tuition revenues $ 9,500 $ - $ 21,000 $ 16,999 $ 51,000 Total Ed local funds $ 13,442 $ 2,377 $ 21,450 $ 18,876 $ 52,000 Total Education Revenues $ 36,388 $ 38,510 $ 44,820 $ 36,075 $ 94, % Recreation Revenues Rec. Fund Raisers $ 1,115 $ 1,711 $ 3,000 $ 1,151 $ 1, REC-Wharf St.Festival rcpts $ 1,985 $ 2,689 $ 2,500 $ 1,706 $ 1, Rec. Donations $ - $ 500 $ - $ Senior Prog donations/fees $ - $ 200 $ - $ Rec. Spec Event/Class fees $ 417 $ - $ - $ Rec-Teen Program Income $ - $ - $ 200 $ - $ After School Program Fees $ 2,610 $ 1,893 $ 1,800 $ 995 $ 1, After Sch Morgan Donation $ - $ 1,450 $ - $ Rec-Summer Program Fees $ 9,045 $ 9,237 $ 8,000 $ 7,419 $ 7, Rec Pottery Income $ - $ - $ 4,500 $ 4,792 $ 4,500 Total Recreation Revenues $ 15,172 $ 17,680 $ 20,000 $ 16,063 $ 15,200-24% Community Center Revenues Comm Cen Use/Rental Rev $ 267 $ 500 $ 1,000 $ 545 $ 2,000 Total Community Center Rev $ 267 $ 500 $ 1,000 $ 545 $ 2, % Wellness Council Revenue Wellness C Donations $ 631 $ - $ 3,758 $ 2, Wellness C Fundraising $ - $ 2,093 $ 5, xx Wellness Center Leases $ 10 3

4 Wellness C Revenue - Other $ 85 $ - $ - Total Wellness C Revenue $ 716 $ - $ 5,851 $ 7,010 Total Non-Property Tax Revenues $ 192,866 $ 267,568 $ 200,599 $ 162,646 $ 243,415 21% Total Income $ 1,380,551 $ 1,468,497 $ 1,405,235 $ 1,223,193 $ 1,451,888 Other Funding Sources Use of Reserve Funds Education social services reserve $ 4,000 $ 4,000 $ - offset to Education Vaccination grant fund (f) $ 99 $ 49 offset to PAL grant fund $ 266 offset to Snow Plowing Reserve (f) $ 15,312 offset to Ponce's Comm Fees & Fundraising (f) $ 1,076 $ 4, Animal control officer reserve $ - $ 250 $ Library Fund (f) $ 2, Recreation fund (f) $ VFW Building fund (f) $ 6,340 $ - ( ) Marine bldg upgrades fund (f) $ 3,200 offset to Cemetery Expansion reserve $ 2,816 offset to Total Use of Reserve Funds $ 14,145 $ 27,160 $ 250 $ 2,816 $ - Budgeted Use of Surplus Undesignated - Government $ 73,968 $ 103,669 $ 52,548 $ 52,548 $ 124, Undesignated - Education $ 17,245 $ 50,878 $ 36,233 $ 1,500 $ 53,989 Total Budgeted Use of Surplus $ 91,213 $ 154,547 $ 88,781 $ 54,048 $ 178, % Total Other Funding Sources $ 105,358 $ 181,707 $ 89,031 $ 56,864 $ 178,547 Total Funding $ 1,485,908 $ 1,650,204 $ 1,494,266 $ 1,280,057 $ 1,630,435 Expenses and Other Amounts to be Financed Town Expenses Town Positions and Professional Town Clerk $ 12,580 $ 14,118 $ 16,626 $ 12,174 $ 17,457 +5% Treasurer $ 13,212 $ 15,474 $ 17,795 $ 11,863 $ 19, % final year of adjustment Tax Collector $ 12,580 $ 14,118 $ 16,626 $ 12,044 $ 17,457 +5% Deputy Tx Coll/Treas/Clerk $ 6,638 $ 3,700 $ 7,500 $ - $ 7, Administrative Assistant $ 3,598 $ 2,828 $ 2,955 $ 1,868 $ Code Enforcement Officer $ 10,765 $ 10,905 $ 11,123 $ 7,415 $ 11,457 +3% Recreation Director $ 4,291 $ 4,517 $ 4,434 $ 3,240 [4,500] moved to Rec Dept Animal Control Officer $ 1,025 $ 120 $ 1,059 $ - $ 1,091 +3% Harbor Master $ 1,025 $ 1,038 $ 1,059 $ 618 $ 1,091 +3% Social Services Director $ 256 $ 323 $ 264 $ 132 $ % 4

5 Health Officer $ 256 $ 259 $ 264 $ 132 $ % Town Meeting Moderator $ - $ - $ 100 $ - $ Selectmen Salaries $ 9,897 $ 9,900 $ 9,900 $ 6,600 $ 9, Selectmen Chair $ 2,030 $ 2,030 $ 2,030 $ 1,353 $ 2, Town Administrator $ 12,204 $ 13,970 $ 16,066 $ 10,711 $ 20, % final year of adjustment + roads & SW Assessing/Maps $ 1,071 $ 1,085 $ 1,107 $ 738 $ 1,140 +3% Parklands/Beaches $ 791 $ 801 $ 817 $ 545 $ % Island Fellow Contribution $ - $ 8,000 $ 8,000 $ - $ 9, Public Bldgs etc $ 3,131 $ 3,039 $ 3,100 $ 2,127 $ 3,193 +3% Wharves/Floats $ 1,219 $ - $ /85 Town Employee FICA $ 17,439 $ 7,739 $ 8,631 $ 8,708 $ 8,725 FY15 actual incl FF/EMTs; FY 16 actual incl all town & ed employees; FY17-19 budgets do not incl otr depts Employee Unemployment $ 2,817 $ 2,782 $ 3,471 $ 1,923 $ 3,500 includes school employees Employee health benefits $ 2,105 $ 4,035 $ 5,000 $ 2,439 $ Auditor $ 8,800 $ 9,000 $ 9,000 $ 9,000 $ 9, Tax Assessor $ 1,600 $ 1,600 $ 2,000 $ - $ 2, Professional Assistance $ 721 $ 1,038 $ 4,000 $ 200 $ 3, Legal Counsel $ 17,486 $ 7,853 $ 11,000 $ 2,641 $ 5, Lawn Mowing $ 10,937 $ 10,896 $ 10,900 $ 6,025 $ 10, LICLOC $ 3,500 $ 5,000 $ 5,000 $ 5,000 $ 5,000 LICLOC requested FY increase Total Town Positions & Profes $ 160,757 $ 157,387 $ 179,827 $ 107,494 $ 170,175-5% Government Expenses Telephone-Govt $ 2,180 $ 2,151 $ 2,200 $ 1,556 $ 2, Heat-Govt $ 878 $ 1,815 $ 1,500 $ 1,791 $ 1, Electricity-Govt $ 542 $ 525 $ 600 $ 350 $ Postage-Govt $ 2,286 $ 2,612 $ 2,400 $ 1,341 $ 2, Office Supplies-Govt $ 2,368 $ 2,515 $ 2,800 $ 1,270 $ 2, Shipping-Govt $ 67 $ 55 $ 50 $ 5 $ Maintanence -Govt $ 187 $ - $ 600 $ - $ 1, Equipment-Govt $ 1,101 $ 821 $ 1,000 $ 300 $ 1, Advertising-Govt $ 245 $ 120 $ 500 $ 107 $ Computer Expense-Govt $ 2,265 $ 2,219 $ 2,000 $ 778 $ 2, Books and Periodicals-Govt $ 130 $ 258 $ 200 $ 162 $ Local Elections $ 1,202 $ 1,515 $ 1,200 $ 403 $ 1, MMA Dues $ 1,614 $ 1,675 $ 1,675 $ 1,717 $ 1, COG Dues $ 750 $ 750 $ 750 $ 750 $ Continuing Education-Govt $ 921 $ 670 $ 600 $ 445 $ Town Report $ 830 $ 966 $ 1,000 $ - $ 1, Humane Society $ 317 $ 317 $ 300 $ 322 $ 300 5

6 Registry of Deeds copy exp $ 179 $ 154 $ 100 $ 61 $ Cleaning-Town Hall $ 350 $ 320 $ 600 $ Selectmen's Contingency $ 3,052 $ 13,984 $ 30,000 $ 6,701 $ 30,000 possible increase to 35k Homestead Exemption $ - $ - $ 9,079 $ - $ 8, Private Weatherization grant $ 2,400 $ - $ - $ - $ - income on / Administrator Expense $ - $ 1,416 $ 1,200 $ 1,159 $ 1, Appeals Board Expense $ 997 $ 31 $ 250 $ - $ Animal Control Officer Exp $ 59 $ 39 $ 250 $ - $ Assessor's Expense $ - $ - $ 250 $ - $ Code Officer Expense $ 135 $ 135 $ 250 $ 150 $ Finance Committee Expense $ - $ - $ 200 $ - $ Harbormaster boat $ 4,824 $ 2,116 $ 2,000 $ 653 $ 2, Harbor Master Expense $ - $ 48 $ 500 $ - $ Maps/Assessing Expense $ - $ 7 $ 200 $ 14 $ Parklands/Beaches Expense $ - $ 184 $ 200 $ 16 $ Planning Board Expense $ 312 $ - $ 300 $ 147 $ Public Buildings Expenses $ 2,210 $ 6,096 $ 5,000 $ 6,076 $ 7, Public Safety Expenses $ 38 $ - $ 500 $ - $ 1,000 safety buoys Wharfs/floats Expenses $ 8,160 $ 17,125 $ 10,000 $ 6,616 $ 10,000 emergency repairs in FY VFW building Expenses $ 9,859 $ 3,517 $ 5,000 $ 3,549 $ 5, Tax Lien Rec. Fees $ 139 $ 76 $ 150 $ - $ Tax Lien Cert. Postage $ 187 $ - $ 200 $ - $ Tax Lien Discharges $ 57 $ 95 $ 100 $ 38 $ Tax Abatements $ - $ - $ 1,500 $ - $ 1,000 offset to property taxes Ponce's Maintenance $ 2,876 $ 6,733 $ 2,000 $ 1,140 $ 3, Electricity - Street Lights $ 14,499 $ 14,701 $ 16,000 $ 9,871 $ 15, Electricity - Well Pump $ 217 $ 235 $ 300 $ 359 $ Electricity - Wharf $ 2,109 $ 2,533 $ 2,200 $ 1,541 $ 2, Electricity- VFW $ 695 $ 541 $ 600 $ 499 $ Electricity - Marine Building $ 181 $ 100 $ 132 $ Electricity - Wharf St. Garage $ 174 $ 150 $ 133 $ Phone - Wharf $ 900 $ 975 $ 900 $ 375 $ Deer Reduction Program [155] $ 180 $ 500 $ 695 $ 500 in contingency in FY Broadband Committee Exps [400] $ 756 $ 500 $ 1,975 $ 500 in contingency in FY15-16 Total Government Expenses $ 72,138 $ 91,336 $ 110,454 $ 53,297 $ 112,420 2% Wellness Council Expenses $ - [475] $ 1,000 $ 1,133 in contingency in FY xx-Electricity $ xx-Heat $ 1, xx-Telephone $ 1, xx-Custodial $ 1, xx-Maintenance $ xx-Office Supplies $ 1,000 6

7 5130-xx-Provider Travel Expenses $ 2, xx-Tooth Protectors $ 1, xx-Speakers Travel Expenses $ 1, xx-Center Coordinator $ 5, xx-Wellness Council FICA $ xx-Contingency $ 3,000 Total Wellness Council Expens$ - $ - $ 1,000 $ 1,133 $ 18, Education Accounts MEMO: Ed Techs total $ 49,983 $ 48,102 $ 44,895 $ 31,731 $ 45, /05, , Education Instruction Teacher Salaries $ 128,764 $ 110,852 $ 115,399 $ 83,455 $ 117, % in step inc Other Salaries/Humanities $ 8,110 $ 6,194 $ 5,744 $ 5,486 $ 5, % in Instructional Ed Tech $ 24,318 $ 15,695 $ 24,094 $ 22,826 $ 24, % in Instr. Reading Consultant $ - $ - $ 500 $ - $ Instr. Substitutes $ 8,438 $ 1,641 $ 1,500 $ 677 $ 1, Health Insurance $ 49,498 $ 54,197 $ 57,249 $ 42,750 $ 66,111 +5% est. & possible additional covered person Dental Insurance $ 1,089 $ 806 $ 1,274 $ 667 $ 1, School employees FICA $ 4,205 $ 7,863 $ 4,216 $ 3,549 $ 4, Mainepers Employer share $ 5,744 $ 5,161 $ 5,575 $ 4,275 $ 6, Classroom Supplies $ 3,427 $ 3,255 $ 3,000 $ 3,272 $ 3, Education Equipment $ - $ - $ 500 $ - $ students: 3 FY17, 6 FY18, HS (Secondary) Tuition $ 40,212 $ 31,591 $ 63,000 $ 52,643 $ 63,000 $10, students: 7 FY17; 4 FY18; Middle School Tuition $ 37,602 $ 67,362 $ 42,000 $ 21,043 $ 73,500 $10,500 Total Education Instruction $ 311,406 $ 304,618 $ 324,051 $ 240,643 $ 367, Education Special Ed Spec Ed Oversight $ 2,616 $ 3,710 $ 4,500 $ 2,340 $ 4, Speech and OT $ 690 $ 3,520 $ 7,000 $ 2,220 $ 7, Spec. Ed Techs $ 5,310 $ 13,524 $ 15,057 $ 3,419 $ 15, Sp. Ed Tutoring $ - $ - $ 400 $ - $ Special Ed Supplies $ - $ 677 $ 300 $ (657) $ Spec Ed Testing $ 5,935 $ 5,925 $ 1,500 $ - $ 1,500 based on parent requests Spec Ed Staff Dev $ - $ - $ 1,500 $ 1,490 $ 1,500 1 graduate course in Total Education Special Ed $ 14,551 $ 27,356 $ 30,257 $ 8,811 $ 30, System Administration School Committee Trng $ 448 $ - $ 500 $ 40 $ Superinten Salary $ 19,200 $ 19,200 $ 24,000 $ 16,000 $ 24, Suprt Travel & Exp. $ 1,794 $ 1,397 $ 1,500 $ 473 $ 1, Building Insurance $ 3,005 $ 2,848 $ 3,300 $ 3,300 $ 3, Auditor $ 4,000 $ 4,000 $ 4,120 $ 4,000 $ 4,120 percentage of total bill 7

8 E & O Insurance $ 500 $ 805 $ 1,000 $ 805 $ 1, Attendance Officer $ - $ - $ 200 $ - $ Admin supplies, post $ 100 $ 173 $ 200 $ 98 $ Dues and fees $ 325 $ 222 $ 350 $ 221 $ 350 Total System Administration $ 29,372 $ 28,645 $ 35,170 $ 24,937 $ 35, School Administration Lead Teacher stipend $ 3,884 $ 3,962 $ 4,000 $ 2,000 $ 4, Office Ed. Tech. salary $ 11,723 $ 12,633 $ 11,395 $ 8,373 $ 11, % in Office Supplies $ 1,144 $ 1,317 $ 1,200 $ 547 $ 1, Copier $ 596 $ 1,440 $ 2,000 $ 1,539 $ 2, Phone $ 1,102 $ 1,103 $ 1,250 $ 750 $ 1, Equipment $ - $ 35 $ Dues and Fees $ 160 $ 225 $ 350 $ 242 $ 350 Total School Administration $ 18,610 $ 20,680 $ 20,195 $ 13,487 $ 20, Student and Staff Serv Health Services $ 500 $ 140 $ 500 $ 140 $ Guidance/Social Work $ 4,510 $ 2,302 $ 7,000 $ 2,934 $ 7,000 $4k in FY 17 in line Staff Development $ 995 $ 829 $ 2,000 $ 1,918 $ 2,000 1 graduate course in Computers & Technol $ 645 $ 1,044 $ 1,000 $ 913 $ 2,100 laptop replacement in Total Student and Staff $ 6,650 $ 4,315 $ 10,500 $ 5,905 $ 11, Operations and Maintenance Custodial Salary $ 11,588 $ 10,290 $ 16,417 $ 6,290 $ 17,100 to $15/hr Custodial Supplies $ 2,225 $ 1,612 $ 2,000 $ 1,920 $ 2, Custodial Equipment $ 940 $ 234 $ 250 $ - $ Contracted Services $ 7,984 $ 6,435 $ 7,500 $ 9,379 $ 7,500 $3,600 for doors in FY Education Electricity $ 4,659 $ 4,694 $ 6,500 $ 3,270 $ 6, Education Heat $ 8,797 $ 10,842 $ 9,500 $ 10,661 $ 10, Education Permits $ 279 $ 110 $ 250 $ 300 $ 250 Total Operations and Maint $ 36,473 $ 34,217 $ 42,417 $ 31,819 $ 43, Education Transportation Commuter Boat Transport $ 13,576 $ 11,987 $ 15,000 $ 14,051 $ 21,000 additional students to Portland Other Transportation. $ 367 $ - $ 500 $ 34 $ School Bus Driver $ 4,349 $ 3,272 $ 4,000 $ 3,272 $ 4,360 to $15/hr School Bus gas & op exp $ 897 $ 1,056 $ 2,000 $ 1,590 $ 2, School Bus Other Expenses $ 700 $ 767 $ 900 $ 33 $ 900 Total Education Transport $ 19,890 $ 17,083 $ 22,400 $ 18,980 $ 28, All other Expenses Food Service Salary $ 4,774 $ 4,985 $ 5,520 $ 3,484 $ 5,720 to $15/hr Contracted Services $ 4,546 $ 3,428 $ 3,500 $ 2,605 $ 3,500 Portland schools Supplies $ - $ - $ 125 $ - $ Food Transportation $ 597 $ 550 $ 600 $ 324 $ Fees and permits $ 145 $ 100 $ 100 $ 325 $ 100 Total All other Expenses $ 10,062 $ 9,063 $ 9,845 $ 6,738 $ 10,045 8

9 Federal Grant Funded REAP Salaries $ 12,244 $ 12,689 $ - $ - $ - moved to functional lines REAP Expenses $ 158 $ 44 $ - $ 30 $ Title Expenses $ 611 $ - $ - $ - $ Pal grant expenses $ 266 $ - $ - Total Fed Grant Funded $ 13,014 $ 12,998 $ - $ 30 $ Education Carryforward Ed CF Social Services Exp $ 4,000 should be in ED CD Medical grant $ 99 $ 49 $ - $ 160 $ - offset by Vaccination fund Total Ed Carryforwards $ 99 $ 4,049 $ - $ 160 $ - Total Education Accounts $ 460,126 $ 463,025 $ 494,835 $ 351,510 $ 547,482 11% Public Safety Rescue Boat Expenses Rescue Boat Keeper $ 2,500 $ 2,500 $ 2,500 $ 1,250 $ 2, RescueBoat Keeper FICA $ 191 $ - $ Rescue Boat Gas and Oil $ 2,037 $ 1,026 $ 2,500 $ 930 $ 2, Rescue Boat Maintenance $ 4,697 $ 6,857 $ 4,000 $ 4,375 $ 4, Rescue Boat Haul Outs $ - $ 396 $ 1,500 $ 175 $ 1, Rescue Boat Equipment $ 2,592 $ 857 $ 1,000 $ - $ 1,000 Total Rescue Boat Exp $ 11,826 $ 11,636 $ 11,691 $ 6,731 $ 11,191-4% Public Safety Sheriff Deputy Sheriff-Contract $ 28,158 $ 26,533 $ 27,450 $ - $ 27, Constable $ 3,025 $ 2,440 $ 3,000 $ 1,803 $ 3, Public Safety Payroll Taxes $ - $ 378 $ 230 $ 66 $ Heat-Police Bldg $ - $ 842 $ 200 $ - $ Phone-Police Bldg $ 675 $ 676 $ - $ 456 $ Electric-Police Bldg $ 685 $ 681 $ 700 $ 513 $ Maintenance-Police Bldg $ 994 $ - $ 1,000 $ - $ 1, Public Safety Gas $ 3,562 $ 1,245 $ 3,000 $ 941 $ 2, Pub Safety- tickets/stickers $ 465 $ 670 $ 465 $ 465 $ 500 Total Public Safety Sheriff $ 37,565 $ 33,466 $ 36,045 $ 4,243 $ 34,630-4% Public Safety Fire and EMS MEMO: Total FF and EMT compensation $ 31,455 $ 25,300 $ 33,696 $ 33,216 $ 34, /08, , / Fire Chief $ 7,857 $ 7,857 $ 8,925 $ 5,950 $ 9, % /08 Firefighters $ 12,350 $ 18,600 $ 20,000 $ 19,999 $ 20,000 incl in memo entry FF Participation Bonus $ 7,160 $ - incl in memo entry /6 FF FICA incl Medicare $ - $ 3,251 $ 3,846 $ 2,857 $ 3,847 9 calculated; FY15-17 actuals in /85

10 Fire Prevention/Inspection $ 410 $ 1,739 $ 1,500 $ 2,010 $ 2, NFPA Codes, etc. $ 165 $ 371 $ 200 $ - $ Fire-Training & Education $ 2,703 $ 1,308 $ 4,000 $ 485 $ 4, Fire-Building Maintenance $ 290 $ 2,918 $ 1,500 $ 213 $ 1, Fire-Heating Oil $ 3,567 $ 4,257 $ 5,000 $ 2,650 $ 5, Fire-Electric $ 1,716 $ 2,222 $ 2,000 $ 1,448 $ 2, Fire-Island phone $ 978 $ 951 $ 1,000 $ 682 $ 1, Fire-Cell phone $ 145 $ 165 $ 200 $ 109 $ Fire-Electronics Maint $ 8,393 $ 6,974 $ 5,000 $ 1,148 $ 5, Fire-SCBA Flowtest $ 793 $ - $ 1,200 $ - $ 1, SCBA Hydro Test $ - $ - $ 1,200 $ 450 $ 1, Fire-Refilling Air Bottles $ 613 $ - $ 700 $ 640 $ Fire-Fighting Equipment $ 3,457 $ 12,844 $ 7,000 $ 6,573 $ 13,690 FY16-17: 4,532 in FY18-19 funds primarily for turn-out gear which may be differently funded Fire-Gas $ 2,055 $ 1,500 $ - $ 1, Fire-Diesel $ 2,000 $ - $ 2, Fire -Parts $ 573 $ 115 $ 1,000 $ - $ 1, Fire-Pump Mechanic $ - $ 2,896 $ 3,000 $ - $ 3, Fire-Vehicle Equip Maint $ 26,035 $ 14,399 $ 12,000 $ - $ 10, Fire-Cty Communications $ 3,385 $ 3,522 $ 3,000 $ 3,821 $ 3, Fire-Office Supplies $ 3,373 $ 704 $ 1,200 $ 615 $ 1, Miscellaneous-Fire & EMT $ 90 $ 1,136 $ 500 $ 349 $ Fire -Shipping CBL $ 264 $ 154 $ 300 $ 111 $ /02 EMS Personnel $ 11,945 $ 6,700 $ 8,350 $ 8,350 $ 8,350 incl in memo entry /04 EMS Licensing & Recert $ - $ 335 $ 400 $ - $ Atlantic Partners EMS $ - $ - $ 800 $ - $ EMS-Education & Training $ 3,314 $ 7,872 $ 4,000 $ 4,037 $ 5, EMS-Infection Control $ 2,638 $ 1,856 $ 3,000 $ 663 $ 3, EMS- BioMedical Waste $ - $ 25 $ 300 $ 25 $ EMS-Supplies & Equipment $ 6,552 $ 5,116 $ 6,500 $ 1,698 $ 6, FD Admin Assistant $ 3,160 $ 4,050 $ 3,380 $ 2,890 $ 5,000 FY18-19 reflects current actuals FD QA/QI $ 1,090 $ 1,060 $ 2,122 $ 560 $ 2, FD Fire Fighter/EMT Spt $ 7,433 $ 11,595 $ 7,500 $ 3,290 $ 5,000 FY18-19 reflects current actuals Total Fire and EMS $ 120,449 $ 127,046 $ 124,123 $ 71,624 $ 131,277 6% Public Safety Emerg. Preparedness Emergency Supplies $ - $ 1,353 $ 1,000 $ 1,603 $ 1, Emergency Personnel $ - $ - $ 1,250 $ - $ 1,250 Total Emergency Preparedness $ - $ 1,353 $ 2,250 $ 1,603 $ 2,250 0% Public Safety Other $ 250 Life Flight Total Public Safety $ 169,840 $ 173,501 $ 174,109 $ 84,200 $ 179,887 3% 10

11 Solid Waste Expenses Transfer Sta/Trash PickUp $ 24,609 $ 32,385 $ 27,000 $ 21,150 $ 27, Solid Waste Payroll taxes $ - $ 1,718 $ 2,066 $ 893 $ 2, Household-Tipping Fees $ 7,814 $ 6,896 $ 8,500 $ 5,510 $ 8, Demo-Tipping Fees $ 7,720 $ 8,899 $ 6,300 $ 7,294 $ 6, Recycling Expense $ - $ 760 $ 1,360 $ 204 $ Waste Oil Burner Maint $ - $ 4,369 $ 3,800 $ 845 $ Hazardous Waste Disposal $ 6,242 $ 1,243 $ 3,250 $ 3,922 $ 3, SW - Electric/Telephone $ 759 $ 728 $ 350 $ 744 $ Solid Waste-Phone/Radio $ 397 $ 271 $ 350 $ 89 $ 150 will be reduced to 1k if new truck purchase is approved SW truck repair & misc. $ 3,348 $ 11,544 $ 5,000 $ 2,601 $ 7, SW Compactor Maint $ - $ - $ 1,000 $ - $ 1, SW Equipment Lease $ - $ - $ 500 $ - $ SW - permits, fees, tool $ 629 $ 461 $ 300 $ - $ SW-Trucking $ 15,938 $ 13,480 $ 12,000 $ 9,271 $ 15, SW-Barge $ 28,225 $ 25,675 $ 20,750 $ 17,375 $ 30,000 Total Solid Waste Expenses $ 95,680 $ 108,429 $ 92,526 $ 69,898 $ 102,966 11% PW Expenses 9 mi of roads, 2-3 unpaved MEMO: Snow Plowing $ 29,416 $ 70,312 $ 55,000 $ 51,733 $ 55, , , MEMO: Contract Road Maintenance $ 59,747 $ 31,155 $ 43,000 $ 9,442 $ 40, /04, / Snow Plowing Services $ 29,416 $ 70,312 $ 55,000 $ 51,733 $ 55, Road Maintenance Services $ 30,640 $ 26,895 $ 43,000 $ 6,592 $ 40,000 contract Otr Road maintenance work $ 11,198 $ 2,460 $ - $ - $ - other SeaBreeze Asphalt (Cold Patch) $ 3,606 $ 1,152 $ 2,500 $ - $ 1, Winter Sand $ 9,837 $ 7,738 $ 12,000 $ 11,592 $ 12, Gravel- 3/4 Inch $ 6,570 $ 6,354 $ 8,000 $ 2,304 $ 6, Culverts $ 9,000 $ - $ - $ - $ Public works Electricity $ 674 $ 641 $ 500 $ 352 $ PW-Heating Oil $ 634 $ 1,230 $ 800 $ 781 $ PW-Freight (CBL) $ 5 $ - $ 100 $ 280 $ PW-Sign Maintenance $ - $ - $ 500 $ - $ PW-Miscellaneous $ 169 $ 51 $ 500 $ 224 $ Road Sweeping $ 4,000 $ 900 $ - $ - $ Vegetation Management $ 13,910 $ 900 $ - $ 2,850 $ - FY for storm damage cleanup; may get FEMA reimb Total PW Expenses $ 119,657 $ 118,633 $ 122,900 $ 76,707 $ 116,500-5% Social Service Expenses SS-Other Assistance $ 1,125 $ 900 $ 1,250 $ - $ 1, SS-Director Expense $ - $ 55 $ - $ - $

12 Total 5700 Social Service Expenses $ 1,125 $ 955 $ 1,250 $ - $ 1,150-8% Recreation Expenses Recreation Director [4,291] [4,517] [4,434] $ 4,500 moved from Town Personnel REC-Special Events $ 1,850 $ 1,462 $ 2,000 $ 180 $ 1, REC-Wharf Street Festival $ 260 $ 705 $ 750 $ 522 $ 1, REC-Equipment $ - $ 146 $ 500 $ 122 $ Rec-Payroll Taxes $ - $ 607 $ 1,200 $ 1,180 $ 1,500 FY15-17 actuals in / Rec-Teen Programs $ - $ 57 $ 200 $ - $ Rec Senior Program Exp $ - $ - $ 200 $ - $ Summer-Outside Instructors $ 1,459 $ 512 $ 750 $ - $ Summer-Counselors $ 3,450 $ 5,463 $ 8,000 $ 10,064 $ 8, Summer-Supplies $ 363 $ 1,325 $ 500 $ 1,945 $ 1, Pottery Program Salaries $ - $ 941 $ 5,500 $ 5,356 $ 5, Pottery Program Supplies $ 9 $ 484 $ 750 $ 1,051 $ 1, Rec After School Salaries $ 1,260 $ 1,530 $ 2,000 $ 270 $ 1, After School-Supplies $ 41 $ 334 $ 350 $ 100 $ Rec CBL Freight $ - $ 72 $ 50 $ 62 $ Fall Programs $ 400 $ - $ 200 $ - $ Winter Programs $ - $ - $ 200 $ - $ Spring Programs $ - $ - $ 200 $ - $ - Total Recreation Expenses $ 9,092 $ 13,637 $ 23,350 $ 20,851 $ 28,400 22% Cemetery Expenses Cemetery-Monument Repair $ - $ - $ 2,000 $ - $ Cemetery-Burial Expense $ - $ - $ 1,000 $ - $ Cemetery-Spare Vaults $ 550 $ - $ 3,250 $ - $ Cemetery-Spare Urns $ 1,000 $ 1,650 $ 1,250 $ - $ Cemetery Miscellaneous $ 216 $ 1,383 $ 800 $ - $ 2,000 artifical grass & tent, etc Cemetery Expansion Reserve $ - $ 2, Cemetery-Freight $ 46 $ - $ - $ - $ 100 Total Cemetery Expenses $ 1,812 $ 3,033 $ 8,300 $ 2,816 $ 3,990-52% Library Expenses equals Library income Book purchases $ 2,976 $ 4,205 $ 3,500 $ 4,885 $ 3, Library phone $ 492 $ 14 $ - $ - $ Library Equipment $ 461 $ 28 $ 150 $ - $ Library Supplies $ 541 $ 1,282 $ 500 $ 119 $ Facility Expense $ - $ 490 $ 500 $ 156 $ Library Fundraising Expense $ 70 $ - $ 50 $ - $ Library landscaping $ - $ 17 $ 150 $ - $ Library Custodial $ 312 $ - $ 150 $ 55 $ 150 Total Library Expenses $ 4,851 $ 6,035 $ 5,000 $ 5,215 $ 5,000 0% 12

13 Community Center Expenses 5700-xx CC coordinator $ 1, CC-Electricity $ 651 $ 1,396 $ 1,000 $ 1,642 $ 1, CC Custodian $ 2,180 $ 3,000 $ 1,290 $ 3, CC Custodian Payroll Taxes $ 230 $ - $ CC-Clean supplies & equip $ - $ 1,716 $ 1,000 $ 603 $ 1, CC-Maintenance $ 1,020 $ 409 $ 1,000 $ - $ 1, CC Facility Contract Maint $ 552 $ 1,177 $ 1,000 $ 2,687 $ 1, CC-phone $ 1,064 $ 1,860 $ 1,000 $ 1,341 $ 2, CC-Heat $ 5,270 $ 7,532 $ 5,000 $ 7,115 $ 7,000 Total Community Center Expen$ 8,557 $ 16,270 $ 13,230 $ 14,678 $ 18,547 40% Direct Funded CIP Expenses CIP 14 Marine bldg exterior $ 3,200 offset by Marine bldg upgrades fund CIP17 Shelter elevator grant $ 9,000 $ 41,150 MMBB Fall 2016: CIP17 Mariners $ 15,000 paid back to GF in FY CIP17 LICC Continued work $ 23,369 paid back to GF in FY16-17 Direct Funded CIPs: CIP17Fuel tanks PW $ 22, CIP17FireStationRepairs $ 10,000 repairs $ 27,500 FY 16-17: 3,669 in Exp. $ 12,874 $ - $ 13, CIP17-18 Wellness Center $ - $ 878 offset by grant/loan when rcvd FY direct funded program $ 53,000 placeholder Total CIP Expenses $ 47,369 $ 116,840 $ - $ 14,675 $ 53, Insurance Expenses INS-Package Policy $ 4,317 $ 5,310 $ 5,469 $ 5,529 $ 5,633 +3% estimate INS-Vehicles Policy $ 5,627 $ 7,415 $ 7,637 $ 8,003 $ 7,866 +3% estimate INS-General Libility $ 5,895 $ 2,003 $ 2,063 $ 2,062 $ 2,125 +3% estimate INS-Public Official Liability $ 500 $ 1,036 $ 1,067 $ 1,051 $ 1,099 +3% estimate INS-Public Official Bond $ 79 $ 675 $ 695 $ 417 $ % estimate INS- FD Volunteer $ 1,020 $ 986 $ 1,016 $ 884 $ 1,046 +3% estimate INS- Other Volunteers $ 295 $ 212 $ 218 $ 82 $ % estimate INS-Employee Dishonesty $ 950 $ 805 $ 829 $ 828 $ % estimate INS-Workers' Comp $ 7,621 $ 6,607 $ 6,866 $ 4,843 $ 7,072 +3% estimate INS-Med. Boat Insurance $ 3,450 $ 4,375 $ 4,008 $ - $ 4,128 +3% estimate Total Insurance Expenses $ 29,754 $ 29,423 $ 29,868 $ 23,699 $ 30,764 3% Loan Payments FEMA 10% and Fire Truck $ 19,991 13

14 Schl bus, floor & T hall roof $ 22, MMBB - CCRP A $ 10,315 $ 10,315 $ 10,315 $ 10,315 $ 10,315 CC MMBB - CCRP II 2014B $ 18,649 $ 18,649 $ 18,649 $ 18,649 $ 18,649 CC Ban15 INTEREST $ 1, School Lighting $ 5,450 $ 5,299 $ 5,150 $ 5, MMBB Fall C $ 2,714 $ 21,985 $ 21,985 $ 21,985 $ 21,985 rescue boat, cemetery, fire truck, police hse MMBB Spring 2016A $ - $ 4,595 $ 13,156 $ 13,156 $ 13,156 culvert & roads MMBB Fall 2016C $ 3,070 $ 22,973 $ 22,973 $ 22,973 elevator, VFW, CC 3, school heat Wellness Center Loan $ 1,507 $ - $ 11,511 estimate BAN16 Interest payment $ 2,197 FY new loans $ 3,000 placeholder Total Loan Payments $ 80,902 $ 66,110 $ 93,735 $ 92,224 $ 101,589 8% County Taxes Cumberland County Tax $ 95,626 $ 98,399 $ 105,973 $ 105,973 $ 115,464 assessment received Total County Taxes $ 95,626 $ 98,399 $ 105,973 $ 105,973 $ 115,464 9% Total Town Expenses $ 1,357,285 $ 1,463,011 $ 1,456,357 $ 1,024,371 $ 1,605, % Reserve Additions - Transfer to: Capital (CIP) reserve fund $ 5,800 $ 5, Cemetery Perpetual Fund (f) $ 360 $ 900 $ 2,700 $ - $ 540 revenue on Minimum Balance Set-aside $ 7,500 $ 14,158 $ 7,909 $ 7,909 $ 7, School Retirement $ 1,500 $ 1,500 $ 1,500 $ 1,500 $ 1, Snow Plow Contingency $ 20,000 $ 15,000 $ 15,000 $ 10,000 placeholder - to replenish fund Private weatherization grant $ 900 Tuition Reserve Fund $ 9,500 budgeted on URIP fund $ 9,224 $ 9,180 rev on ; exp on ACO Account (f) $ 357 $ Library fund (f) $ 7, Recreation fund (f) $ 4, Total Additions to Reserves $ 39,841 $ 47,051 $ 32,909 $ 38,118 $ 19,540-41% Total Expenses & Otr Amts to be Financed Surplus or (Deficit) $ 1,397,126 $ 1,510,062 $ 1,489,266 $ 1,062,489 $ 1,625,435 $ 88,781 $ 140,142 $ 5,000 $ 217,568 $ 5,000 Budget/Approved = Overlay amt 14