Finance Committee Minutes FINAL. Location: Ashland Town Hall, Board of Selectman Meeting Room

Transcription

1 Page 1 of 4 Finance Committee Minutes FINAL Date: 23 January 2018 Start Time: 6:00 PM Location: Ashland Town Hall, Board of Selectman Meeting Room Members Present X Adam Elbirt, Chair X Scott Warnetski, Vice Chair X Ryan Turncliff, Secretary X Jack Walsh Guests Present X Michael Herbert, Ashland Town Manager X Brittany Iacaponi, Ashland Finance Director X Doug Small, DPW Director X Chief Davis, Ashland Police Dept. X Jonathan Moore X Jenn Cooney X Jen Ball, Assistant Town Manager X Chief Robie, Ashland Fire Dept. X Paula Bonetti, Director, Ashland Public Library This meeting is recorded and available on WACA television at the following link: Minutes 1. The Chair called meeting to Order 2. Cub Scout Pack 1, Ashland, Bear Den 1 led the pledge of allegiance 3. Finance Committee Chairman Opening Remarks 4. Town Managers Report a. Smart, Safe, Sustainable Community: Presentation (attached) b. Focus in FY2019 is on sustainability. c. Overlay increase due to increase in Senior tax reduction d. Charter school sending tuition massive reduction due to students staying in district. e. Enhanced human service offerings; Department created last year i. Added position of social worker ii. Coordination of multiple programs iii. FY2019: addition of 0.5 FTE Recreation center personnel; enable broader insight/oversight iv. Additional hours for volunteer coordinator 7 hours requested. f. Expansion of Library hours i. Not meeting accreditation standards in 2013, requiring a waiver through the state ii. Adoption of meals tax enabled additional hours, including opening on Mondays

2 Page 2 of 4 1. Now open on Mondays 10-8pm iii. Nighttime custodian added to library enabling evening program hours g. Economic Development Incentives i. Bringing in the right businesses ii. Hired economic development director iii. May require Special Legislation 1. Similar to programs in Marlborough and Greenfield 2. Appropriated $50,000 to come up with incentives 3. Special Warrant article required at Town Meeting h. Not funded: i. Town Engineer 1. Currently using peer review services (ie: outsourced) 2. FC Question to Town Manager: would make more sense to have a FTE? Estimated cost: ~$90,000+$15,000-20,000 in benefits ii. Additional staffing in Clerks office 1. ~$40,000 + benefits iii. Fire Department: Deputy Chief (2 nd year of request) 1. Additional OT and Equipment iv. Police additional OT and officer i. FY2019 Capital plan i. $750,000 in Pay-go capital ii. Does not consider: 1. New public safety building $5M debt exclusion feasibility and land acquisition a. Total estimated cost of $20-30M b. Cost to be accounted for totally by the Town 2. New School: $1M feasibility a. Accepted into MA school Building Authorities (MSBA) b. Need to conduct feasibility in order to continue to stay eligible for MSBA c. Estimated total cost of ~$80M; estimated cost to town at 50%, with MSBA covering 50% 5. Review of Police Department Budget for FY2019 (Chief Davis) a. See presentation attached b. In 2018, responded to 9500 calls/year c. Should be staffed at department of 30 officers; currently at 27 d. Based on population projections, we should be at a 35 officer department e. Because of staffing limitations, we have to back-fill and cover using overtime. f. Aux PD members 10; volunteer based, but financial support provided. i. Minimum support may include very small items (eg: flashlight); all uniforms etc are covered by the AUX PD member volunteers themselves. g. Market Basket Substation i. Space is donated by Market Basket ii. Used frequently for meetings and other purposes h. Additional Police officer (not funded) would be $65,000 salary and benefits ($20,000)

3 Page 3 of 4 i. Mental health position is funded by Department of Mental Health and Dept of Justice (ie: not from General Fund) 6. Review of Fire Department Budget for FY2019 (Chief Robie) a. 4 FTE s allotted in FY2018 to get to full staff: i. Chief, Admin asst. Captain, 4 dispatchers and 4 shifts of 5 firefighters ii. Will be able to run a truck out of both Fire Stations b. Proposed budget adds a Deputy Chief position (acct 51130: $94,115) and associated increases across line items (NOT FUNDED) i. Would work a day shift to allow increase in training. A full time day position would alleviate overtime payment and increase outreach for fire prevention. c. Traffic signal maintenance is under Fire Department d calls last year; 100 calls required mutual aid. i. ~1500 medical calls e. Revolving fund revenue last year ~$500,000 i. FC asked the Town manager why the budget was so conservative with a $400,000 allocation for this line item when call volume is expected to increase. 7. Review of Public Works Budget for FY2019 (Doug Small) a. See attached presentation materials and Q&A document b. Department consists of 25.5 FTE i. Highway 7 FTE ii. Cemetery 4 FTE (part time shared with school fields) iii. Administration 5 FTE iv. Water & Sewer 7 FTE c. Stormwater Maintanence: request $50,000 for FY2019 to create stormwater treatment plan per EPA mandate (see attached Q&A #4)- one time fund if this shifts to an Enterprise fund. i. Currently working on notice of intent in FY2018 ii. Estimating $200,000-$300,000 per year continually in FY2020 and beyond 1. Considering Enterprise Fund 2. FC asked to discuss further with Storm Water committee to evaluate the best approach for funding. iii EPA MS4 Requirements now being rolled out Statewide 1. Penalties for non-compliance can be up to $35,000/day 2. To date, not aware of fines assessed in any community 8. Review of Library Budget for FY2019 (Paula Bonetti, Library Director) a. See attached slides b. Photocopier fees and printing gets returned to the general fund i. Photocopiers are included in the town pool of copiers ii. General cost for service is covered by use charges. c. Reference books/materials covers all media formats i. Increase of $1500 for FY2019 (2.62%) de to increased cost of materials ii. Dues and Memberships: $15,000 for Minuteman Library network

4 Page 4 of 4 1. Actual cost is $26,000; difference made up with State Aid given due to certified libraries iii. Municipal aid appropriation is based on all line items in budget. iv. State aid will be $19,000 in FY2018 d. Friends of APL covers all program and programming fees; additional donors provide materials and/or resources. 9. Review of Remaining Department Budget for FY2019 (Brittany Iacponi) a. See attached slides b. Data processing reduction due to a reduction in hours for public records clerk i. Services covered by software. c. Economic Development decrease due to Cadillac paint offset d. Town Accountant Annual audit and COLA increases e. Assessors office- contracted services on a 5 yr schedule, thus not required in FY2019 f. Treasurer Collector- former TC retired; new hire at a lower salary g. Conservation Commission gap analysis conducted in FY2018; not required in FY2019 (thus decrease) h : New part time recreation assistant and other coordinator position i. Group Health Insurance 10% is a conservative number; Increase due to 1) GIC vote from commission is on Feb 22 and 2) staff increase 10. Finance Committee Chairman Closing Remarks. 11. Adjourn: a. Motion to adjourn: Adam Elbirt b. Seconded: Scott Warnetski c. Vote: 6-0 to adjourn at 8:43 PM List of Documents Presented at Meeting o Presentations from Town Manager, Police Chief, Fire Chief, DPW Director (including Q&A handout), Library Director and Finance Director

5 Ashland Police Department FY19 Budget Presentation

6 Considerations Policing requires 24/7/365 staffing Policing is unpredictable Incident/weather driven 9,500 calls for service (2017)

7 Staffing Total sworn officers 27 (recommended minimum-30) Administrative- 4 Uniformed Patrol- 20 Investigations-2 Schools- 1 Civilian Staff Administrative-2 Communications-4 ft, 1pt ACO- 1ft, 1pt Crossing Guards- 4pt Aux PD-10

8 FACILITIES

9 51130-Salaries Admin, Officers, Clerical FY17 = $2,059,998 FY18 = $2,227,472 FY19= $2,259,356 Increase= $32,064 Negotiated raises, step increases

10 51310-Overtime to Cover Vacations FY17 = $70,000 FY18= $70,000/YTD= $41,618 (59.5%) FY19= $75,317

11 51320-Overtime to Cover Sick, Personal, Comp Personal Days= 67 =$23, Compensatory Days 70 (avg) = $24, Sick Days = $80, FY17-Actual= 102,000 FY18- $127,075/ YTD= $50,896 ($39%) FY19= $129,954

12 51330-Regular Overtime Special events, meetings, investigations storms, late calls, etc Increase $1,388 FY17 Actual= $72,970 FY18 = $69,163/YTD=$50,958 (73%) FY19= $70,551

13 51340-Court Overtime FY17 actual=$13,869 FY18 =$39,112/ YTD= $5,769 (15%) FY19= $39,112

14 Other Incentives Specialty incentives, Educational Incentives Increase $14,000 FY17=$190,798 FY18 =$209,450 (51%) FY19=$223,450

15 51441-Quinn Bill (educational plan) Decrease= -$12,572 FY17= $96,327 FY18= $113,208 YTD= $52,748 (47%) FY19= $100,636

16 (B-A) Description Revised 12/14/17 Budget Budget Requested Difference Admin. Salaries $ Clerical /Cross. Guards $ Officers Salaries $2,059,998 $2,227,472 $2,259,536 $32, Overtime to cover Vacation $130,599 $70,000 $75,317 $5, Overtime to cover Sick $102,000 $127,075 $129,954 $2, Regular Police Overtime $67,840 $69,163 $70,551 $1, Court Overtime $38,345 $39,112 $39,112 $ Longevity and Fringes $24,600 $24,000 $25,500 $1, Shift Differential $47,261 $48,205 $53,458 $5, Holiday Pay $103,645 $110,492 $110,492 $ Officer in charge Pay $2,617 $2,669 $4,405 $1, Other Incentives $196,250 $209,450 $223,450 $14, Quinn Bill $96,327 $113,208 $100,636 -$12, Overtime to cover In-Service $51,592 $51,592 $53,184 $1, Overtime to cover other Train $30,518 $31,931 $31,931 $ Uniform Expense Allowance $29,575 $26,375 $30,225 $3, Maint./Service Contracts $3,142 $9,050 $14,050 $5, Computer Maint. $31,183 $33,501 $35,116 $1, Contracted Services $23,787 $35,001 $40,001 $5, Radio Equip. Repair/Parts $10,500 $10,500 $10,500 $ Photo Supplies/Film $3,039 $7,039 $5,039 -$2, Postage Stamps/Reg. Mail $1,500 $1,500 $1,500 $ Office Supplies $2,111 $2,111 $2,111 $ Animal Food/Supplies $1,500 $14,900 $16,900 $2, Auto Parts and Supplies $25,200 $25,200 $25,200 $ Firearms Supplies $14,194 $18,173 $18,775 $ Firearms Weapons $0 $0 $5,965 $5, Reference Books/Material $2,650 $2,650 $2,650 $ Misc. Supplies $2,825 $2,825 $2,825 $ Food Prisoner Meals $3,300 $1,200 $1,200 $ In-State Travel $2,720 $2,200 $2,200 $ Dues and Memberships $9,120 $9,120 $9,120 $ Training & Conf./Courses $30,000 $31,650 $33,150 $1, Other Misc. $1,965 $2,062 $2,000 -$62 Total Police Department Operating Budget $3,149,903 $3,359,426 $3,436,053 $76,627

17 ASHLAND FIRE DEPARTMENT FY19 Budget

18 ASHLAND FIRE DEPARTMENT FISCAL 2019 BUDGET FINANCIAL OVERVIEW LINE ITEM DESCRIPTION FY 18 FY 19 DIFFERENCE % change 51130A Administrative Salary (Chief) % 51130B Deputy Chief % 51130C Clerical Salary % Permanent Positions 1,230, ,324, , % Call Firefighters Salaries 24, , % ALS Coordinator 1, , % EMT Coordinator 1, , % Training Officer 1, , % Safety Coordinator 1, , % Operations Officer 1, , % Fire Department Investigator 1, , % Public Information 1, , % Overtime / Recall 145, , % Overtime / Vacation 175, , , % Overtime / Sick / Pers 111, , % Longevity 18, , (700.00) -3.8% Holiday Pay 54, , , % Skill Incentives 145, , , % Education Incentive 8, , , % Training 100, , % Uniform Allowance 25, , % Sub - Total Personnel Services 2,046, ,170, , %

19 ASHLAND FIRE DEPARTMENT FISCAL 2019 BUDGET FINANCIAL OVERVIEW LINE ITEM DESCRIPTION FY 18 FY 19 DIFFERENCE % change Maintenance Contracts 20, , (1,700.00) -8.2% Computer Software 2, , % Contracted Services/Amb 30, , % Office Equipment/Lease 2, , % Radio Repair / Maintenance 5, , % Sub - Total Purchase of Services $61, $59, ($1,200.00) -2.0% Photo Supplies % Postage Supplies % Office Supplies 1, , % Fire Equip Maintenance 46, , % Traffic Signal Maintenance 6, , % General Maintenance 3, , % Reference Material 1, , % EMS Supplies 18, , % Misc. Supplies 2, , % Other Charges 2, , % Dues Memberships 2, , % Training Conferences 3, , % Sub - Total Supplies $86, $98, $11, % Purchase of Equipment 55, , % FISCAL FISCAL DIFFERENCE Grand Totals Combined Line Items $2,248, $2,383, $134, %

20 Explanation of Budgetary Changes The most significant change for the proposed FY19 budget is the addition of a Deputy Fire Chief. The addition of this position along with the current Captain s position would help us better provide a more organized and effective way to address fire prevention, training, maintenance, and fire education. Most significant changes: $ 94,115 (51130) Adding 1 deputy fire chief and contractual requirements for permanent positons $ 6,189 (51310) Contractual requirement with increased staffing (FY18) $ 7,120 (51420) Contractual coverage for holidays $ 14,600 (51440) Increased paramedic certifications $ 8,171 (54220) Increased costs to maintenance with specialized equipment

21 DEPARTMENT OF PUBLIC WORKS FY2019 BUDGETS

22 Public Works Administration Budget Summary ACCOUNT # ACCOUNT DESCRIPTION 2017 ACTUAL 2018 ACTUAL 2019 BUDGET $ CHANGE % CHANGE Permanent Positions 92,790 94,653 96,649 1, % Longevity 825 1,199 1, % Subtotal - Personnel 93,615 95,852 97,953 2, % In-State Travel % Purchase of Services Dues & Membership 750 1, % Training/Conf./Courses 1,500 2, % Capital Outlay 12,000 0 Subtotal - Expenses 12,605 2,400 3, % Total Public Works Administration 106,220 98, ,103 2, %

23 Budget Summary Public Works Highway ACCOUNT # ACCOUNT DESCRIPTION 2017 ACTUAL 2018 ACTUAL 2019 BUDGET $ CHANGE % CHANGE Permanent Positions 211, , ,907-12, % Overtime & Recall/Beeper 27,536 9,805 20,000 10, % Beeper Allowance 6,769 3,672 7,500 3, % Longevity 1,750 1,500 1, % Uniform Expenses/Allowance 2,400 2,448 2, % Subtotal - Personnel 249, , ,255 1, %

24 Budget Summary Public Works Highway ACCOUNT # ACCOUNT DESCRIPTION 2017 ACTUAL 2018 ACTUAL 2019 BUDGET $ CHANGE % CHANGE Purchase of Services 5, % Maint. Service Contracts % Contracted Services 95,817 65,000 58,725-6, % Office Equipment Lease Radio Equip Repair/Parts 2, % Stormwater Maintenance ,000 50,000 #DIV/0! Telephone Expense % Supplies 0 1,010 1, Postage/Stamps/Reg Mail % Office Supplies %

25 Budget Summary Public Works Highway ACCOUNT # ACCOUNT DESCRIPTION 2017 ACTUAL 2018 ACTUAL 2019 BUDGET $ CHANGE % CHANGE Maintenance Supplies % Auto Parts & Supplies 16,873 20,000 20, % Sign Supply-Road/Traffic 2,095 4,120 4, % Tools/Hardware 4,532 4, % Concrete % Asphalt 10,698 12,991 12, % Gravel, Loam, Mulch 795 2,704 2, % Misc. Supplies 9,940 5,000 8,390 3, % Dues & Membership % Training/Conf./Courses 1,747 1,000 2,500 1, % Purchase of Equipment 26,203 0 Subtotal - Expenditures 174, , ,179 50, % Total Highway 424, , ,434 51, %

26 Budget Summary Cemetery Parks & Trees ACCOUNT # ACCOUNT DESCRIPTION 2017 ACTUAL 2018 ACTUAL 2019 BUDGET $ CHANGE % CHANGE Permanent Positions 143, , ,302 1, % Overtime & Recall/Beeper 2,271 4,318 4, % Longevity % Uniform Expenses/Allowance 2,200 1,632 3,500 1, % Subtotal - Personnel 149, , ,920 3, %

27 Budget Summary Cemetery Parks & Trees ACCOUNT # ACCOUNT DESCRIPTION 2017 ACTUAL 2018 ACTUAL 2019 BUDGET $ CHANGE % CHANGE Purchase of Services 1, % Maintenance Service Contrac % Contracted Services 4,338 6,500 9,691 3, % Beaver Control 1,000 1,000 #DIV/0! Postage/Stamps/Reg Mail #DIV/0! Auto Parts & Supplies 3,740 5,000 6,000 1, % Cem & Park Supplies 9, % Tools/Hardware 2, % Trees/Shrubs-Replacement 921 1, % Misc. Supplies 1,402 1,250 1, % Dues & Membership % Training/Conf./Courses ,500 2, % Purchases of Equipment 19,133 0 #DIV/0! Subtotal - Expenses 44,101 15,755 22,184 6, % Total Cemetery Parks & Trees 193, , ,104 10, %

28 Budget Summary Snow and Ice Removal ACCOUNT # ACCOUNT DESCRIPTION 2017 ACTUAL 2018 ACTUAL 2019 BUDGET $ CHANGE % CHANGE Permanent Positions 6, Overtime 92,031 24,800 24, % Subtotal - Personnel 98,132 24,800 24, % Beeper Allowance 10,501 4,400 4, % Contracted Services 285,658 80,000 80, % Supplies 2, Auto Parts & Supplies 28,497 15,000 15, % Sand, Salt, Etc. 190, , , % Misc. Supplies 5,362 5,000 5, % Purchases of Equipment 31,000 31, % Subtotal - Expenses 523, , , % Total Snow and Ice Removal 621, , , %

29 Budget Summary Streetlighting ACCOUNT # ACCOUNT DESCRIPTION 2017 ACTUAL 2018 ACTUAL 2019 BUDGET $ CHANGE % CHANGE Utilities Expenses 30,980 40,000 40, % Subtotal - Expenses 30,980 40,000 40, % Total Streetlighting 30,980 40,000 40, % Combined Fuel Account ACCOUNT # ACCOUNT DESCRIPTION 2017 ACTUAL 2018 ACTUAL 2019 BUDGET $ CHANGE % CHANGE Gasoline 48,668 75,000 75, % Diesel 58,289 75,000 75, % Misc. Supplies 703 1,000 1, % Subtotal - Expenses 107, , , % Total Combined Fuel Account 107, , , %

30 DPW Budget Questions and Answers 1/23/18 1. Why did the Public Works Highway line item for Overtime double to -$20K? Account#: Account Description: Overtime & Recall/Beeper FY 18 Budget= $9,805 FY 19 Proposed Budget= $20,000 Current Expenditures YTD = $16,522 Why the O.T. -There has been quite a bit of night work this year (Chestnut Milling and Resurfacing, Cordaville Road Bridge Resurfacing, Line Painting, Half Marathon, etc.). Also, we experience a major rainstorm in late October bringing us approximately 4 inches of rain. Overtime needed for potential flooding. There was not a lot of roadway paving done in FY Why did the Public Works Highway line item for Beeper Allowance double to -$7.SK? Account#: Account Description: Beeper Allowance FY 18 Budget = $3,672 FY 19 Proposed Budget= $7,500 Current Expenditures YTD = $4,952 Based on Contractual Agreements, the Highway/CPT Department will need approximately $11,000 to fulfill the Town's obligation. Combining Highway and CPT gives us the $11,000. Hopefully we will be able to cover CPT overtime in the proposed budget as well.

31 : 3. Why did the Public Works Highway line item for Contracted Services decrease by -$6K? Is this now paid for through the Overtime increase? Account#: Account Description: Contracted Services FY 18 Budget = $65,000 FY 19 Proposed Budget= $58,725 Current Expenditures YTD = $28, 700 The difference is not to be paid through the overtime increase. In order to come up with a number for FY 19, we looked at how much we have spent so far in FY 18 and then we basically doubled it. 4. Why is there a new line item for $SOK for Stormwater Maintenance? Where was this paid for previously? If it is being paid for by the DPW, why is the Stormwater Committee asking for an enterprise fund and fees to be added to the water/sewer charges? Account#: Account Description: Stormwater Maintenance FY 18 Budget = $0 FY 19 Proposed Budget = $50,000 Ashland needs to create a Stormwater Maintenance Plan as required by the Federal Government (USEP A) in order to comply with the NPDES permit program. Currently, we are in the process of creating the Notice oflntent (NOi) for this permit as well. (FY 18) I think it is funded in the Conservation Agents budget currently. The Stormwater Committee is asking for an enterprise fund in order to fund additional costs beyond the Stormwater Maintenance Plan. The estimated annual cost is $270,000.

32 5. Why is there a new line item for --$1K for Supplies? What supplies are now needed that haven't been needed in the past? How are these different than Maintenance Supplies ($927) and Auto Parts & Supplies ($20K)? Why is there also another line item for Miscellaneous Supplies that also increased by over $3K? What are these supplies? Account#: Account Description: Supplies Account#: Account Description: Maintenance Supplies Account#: Account Description: Auto Parts & Supplies Account#: Account Description: Misc. Supplies I am not aware of any reason why we need all three accounts. Currently, we purchased keys using account# We used in order to purchase a manhole cover. The big one, Auto Parts & Supplies, is mainly used for auto parts (fleet maintenance). And the fourth Supply Line Item (Misc. Supplies) is used for purchasing items like lumber, leaf blower, paint, medical supplies for the garage, and any other miscellaneous type of item that I can't think of right now. I do not know if any supplies that are needed now that we have not needed in the past. Based on where we are currently with expenditures, we are proposing to bump the Misc. Supplies Item up by over $3,000.

33 6. Why did the Cemetery Parks & Trees line item for Contracted Services increase by,..,$3k? Account#: Account Description: Contracted Services FY 18 Budget = $6,500 FY 19 Proposed Budget= $9,691 Current Expenditures YTD = $8,994 We took a couple big hits this year on one of the small dump trucks - transmission. And we also had to purchase shrubs for a couple Howe Street residents that were promised in the past. Looking at next year, the funds will be needed for tree work and more vehicle maintenance most likely. 7. Why did the Cemetery Parks & Trees line item for Training increase by Sx to $2.SK? Account#: Account Description: Training/Conj /Courses FY 18 Budget = $500 FY 19 Proposed Budget = $2,500 Current Expenditures YTD = $1,646 The Town is required to have a Tree Warden. Training is needed in order to get one of our employees trained for this. We also need funding for the labor force for the renewal of their licenses such as Hoisting and Pesticide. The State requires heavy equipment operators to take a class prior to Hoisting Licenses being renewed.

34

35 Certification State/Aid Requirements The MAR (Municipal Appropriation Requirement) is calculated using the prior 3 years' municipal appropriations for operating expenses or the MAR figure, whichever is higher. The average of the 3 years' figures is increased by 2.5% to determine the MAR figure for the current fiscal year. Ashland s FY19 MAR is $354,403 The Materials Expenditure Requirement is defined in statute and regulation (MGL, c.78, s.19b; 605 CMR 4.01[5]). It is a percentage of the municipal appropriation to the library, based on the population of the municipality served by the library. Ashland s is 15% In order to be eligible to apply for State Aid to Public Libraries, a library must be open the minimum required hours, days, and evening hours for its population group. Ashland must be open 50 hours and is as of 7/1/17. Ashland will receive $19,000 in State Aid in FY18.

36 Town Manager s Report

37 FY19 Budget Overview (Revenues) 2017 Actual 2018 Budget 2019 Budget Prior Year Levy 38,227,209 39,892,889 42,012, % Increase 955, ,322 1,050,313 New Growth 710, , ,000 TOTAL TAX BASE 39,892,889 41,690,211 43,912,817 Excluded Debt 1,750,367 1,830,442 1,747,954 LEVY LIMIT 41,643,256 43,520,653 45,660,771 Actual Levy Used 41,610,299 43,878,471 45,660,771 Total State Aid 7,727,766 7,813,679 7,813,679 Total Local Receipts 5,748,018 4,295,974 4,440,500 Other Sources Bond Proceeds/Refunding 1,365,000 Bond Premium 22,000 41,841 Animal Control Bylaw Revolving/Receipts Reserved Accounts 155, , ,019 Enterprise Funds - Transfer to General Fund 394, , ,365 QECB Subsidy Payments 60,000 0 Community Preservation Funds - Debt 740, , ,675 Free Cash 1,955, ,000 Encumbrances 754,829 Total Other Funds 5,364,256 1,676,712 1,343,900 TOTAL REVENUE 60,483,297 57,307,018 59,258,850

38 FY19 Budget Overview (Expenses) 2017 Actual 2018 Budget 2019 Budget Appropriated Expenses General Government 10,279,050 11,076,428 11,383,338 Ashland Public Schools 27,561,172 29,506,514 30,433,360 Keefe Tech 1,405,137 1,331,996 1,331,996 Non-Excluded Debt Service 1,738,508 1,459,703 1,623,593 Excluded Debt Service 1,707,318 1,830,442 1,747,954 Capital Outlay 948, , ,000 Benefits & Insurance 8,538,136 9,415,177 10,134,756 Reserve Fund 0 450, ,000 Snow & Ice 621, , ,200 Total Appropriated Expenses 52,799,458 56,105,459 58,140,197

39 FY19 Budget Overview (Expenses) 2017 Actual 2018 Budget 2019 Budget Overlay 245, , ,000 Offset - School Lunch Offset - School Choice 266, , ,264 Offset - Library Aid 20,583 21,622 21,622 State Assessments & Charges 70,020 72,399 72,399 Transportation Authorities 113, , ,095 Annual Charges Against Receipts - 0 School Choice Sending Tuition 140,211 93,273 93,273 Charter School Sending Tuition 629, , ,000 Warrant Articles - Free Cash Transer to Reserves 1,368,732 Encumbrances 1,599,730 Bond Refunding 1,537,528 TOTAL ALL EXPENSES 58,790,784 57,307,018 59,258,850 Surplus (Deficit) 1,692,

40 FY19 Budget Highlights Economic Development - $70,000 Increased Volunteer Coordinator s hours from 16 to 25 hours per week - $7,700 Creation of part-time Recreation Program Coordinator position - $20,000 The Recreation Department has not had an increase in staffing in 15 years Expand library hours an additional 5 hours from 10am-3pm on Mondays. The Library will now be open from 10am to 8pm on Mondays - $12,500 Stormwater maintenance - $50,000 Excluded debt service Public Safety building, new school

41 OTHER MUNICIPAL DEPARTMENTS FY2019 BUDGETS

42 Budget Summary DEPT.# DEPARTMENT 2017 ACTUAL TOTAL 2018 ATM BUDGET TOTAL 2019 PROPOSED BUDGET $ CHANGE % CHANGE TOWN MANAGER 485, , ,009 4, % CENTRAL PURCHASING 55,860 60,300 60, % TELECOMMUNICATIONS 70,934 73,000 73, % TOWN COUNSEL 216, , ,000 (20,000) -8.70% DATA PROCESSING 482, , ,112 (28,976) -5.45%

43 Budget Summary DEPT.# DEPARTMENT 2017 ACTUAL TOTAL 2018 ATM BUDGET TOTAL 2019 PROPOSED BUDGET $ CHANGE % CHANGE TOWN CLERK 134, , ,585 1, % ELECTIONS/TOWN MEETING 42,537 14,150 54,870 40, % BOARD OF REGISTRARS 7,772 7,790 8, % ECONOMIC DEVELOPMENT 93, , ,284 (81,348) % HUMAN RESOURCES 150, , ,642 13, %

44 Budget Summary DEPT.# DEPARTMENT 2017 ACTUAL TOTAL 2018 ATM BUDGET TOTAL 2019 PROPOSED BUDGET $ CHANGE % CHANGE TOWN ACCOUNTANT 121, , ,606 7, % ASSESSORS OFFICE 194, , ,345 (13,626) -6.22% TREASURER 198, , ,301 (10,892) -5.91%

45 Budget Summary DEPT.# DEPARTMENT 2017 ACTUAL TOTAL 2018 ATM BUDGET TOTAL 2019 PROPOSED BUDGET $ CHANGE % CHANGE CONSERVATION COMMISSION 71,834 94,450 72,750 (21,700) % OPEN SPACE COMMITTEE % PLANNING BOARD 156, , ,205 4, % INSPECTION SERVICES DEP 253, , ,628 (3,587) -1.49%

46 Budget Summary DEPT.# DEPARTMENT 2017 ACTUAL TOTAL 2018 ATM BUDGET TOTAL 2019 PROPOSED BUDGET $ CHANGE % CHANGE VETERAN'S SERVICES 81,284 94,705 94, % COA/REC/YOUTH & FAM SERVICES 291, , ,433 49, %

47 Budget Summary DEPT.# DEPARTMENT 2017 ACTUAL TOTAL 2018 ATM BUDGET TOTAL 2019 PROPOSED BUDGET $ CHANGE % CHANGE TOTAL DEBT 3,445,825 3,290,144 3,371,547 81, % EXCLUDED DEBT 1,707,318 1,830,442 1,747,954 (82,487) -4.51% NON EXCLUDED DEBT 1,738,508 1,459,703 1,623, , %

48 Budget Summary DEPT.# DEPARTMENT 2017 ACTUAL TOTAL 2018 ATM BUDGET TOTAL 2019 PROPOSED BUDGET $ CHANGE % CHANGE EMPLOYEE RETIREMENT 2,424,6822,809,394 2,922, , % WORKERS COMPENSATION 267, , , % UNEMPLOYMENT COMPENSATION 31,114 75,000 75, % EMPLOYEE HEALTH FRINGES 8,782 5,000 5, % GROUP HEALTH INSURANCE 5,209,9975,624,810 6,231, , % OTHER INSURANCE 596, , ,950 (23) 0.00%

49 Budget Summary DEPT.# DEPARTMENT 2017 ACTUAL TOTAL 2018 ATM BUDGET TOTAL 2019 PROPOSED BUDGET $ CHANGE % CHANGE SALARY CONTINGENCY - 68, , , % MUNICIPAL EFFICIENCY PROGRAM 6,598 50,000 25,000 (25,000) RESERVE FUND - 450, , %