SECTION 6: OTHER BUDGETARY FUNDS

Transcription

1 SECTION 6: OTHER BUDGETARY FUNDS Capital Projects and Reserves... 1 Reserves for Fire Apparatus Projections... 2 Reserves for Revaluation Projections... 3 Reserves for Capital Projects Projections... 4 Special Revenue Funds Regional Animal Control Narrative and Budget... 5 Shared Services Narrative and Budget... 9 Recreation Commission...12 Water Pollution Control Authority...13

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3 Capital Projects and Reserves Capital Projects June 30, 2018 Audited Fund Balance Fire Revaluation Open Space (Unassigned) Ambulance Savings Education Lakes Projects Fund Grand Total. Assets Cash and Cash Equivalents 316,697 84,752 60, , ,797 3,793, ,745 45,605 1,045,448 6,385,575 Accounts Receivable ,512 15,512 Total Assets 316,697 84,752 60, , ,797 3,793, ,745 45,605 1,060,960 6,401,088 Capital Projects Capital Liabilities Accounts and Other Payables (37,846) (37,846) Due to/from Other Funds - - (744,717) - - (241,004) ,879 (276,842) Total Liabilities - - (744,717) - - (241,004) ,033 (314,688) Fund Balance 316,697 84,752 (683,870) 193, ,797 3,552, ,745 45, ,927 6,086, Budgeted Transfer In 75,910 20, , , ,000-1,225,822 1,877,030 Other Transfers In ,000 1) - 21,725 2) ,725 Prior Year Committed Funds (65,000) a) (200,000) b) - (751,470) d) - - f) (1,998,147) Projected June 30, 2019 Ending Balance 327, ,752 (683,870) 193,497 60,797 3,982,481-45,605 1,615,749 6,007, Proposed Budget Transfers In 105,910 30, , , , ,320 Use of Reserves (159,245) d) (981,677) c) - (30,000) e) f) (1,170,922) Projected June 30, 2020 Ending Balance 433, ,752 (683,870) 34,252 85,797 3,490, ,000 15,605 1,615,749 5,586,406 USE OF RESERVES a) Fire Rescue Boat 65,000 b) Ambulance 200,000 c) USDA Debt Service 981,677 d) BOE Projects Boiler 120,000 Underground Fuel Tank 75,300 HS Roof (BOE Reserves) 556,170 HS Roof (Capital Reserves) 159, ,715 e) Lakes Reserves 30,000 f) Capital Improvement Projects tbd OTHER TRANSFERS IN 1) Ambulance 20,000 2) BOE Remaining Funds ,725 Section 6: Other Budgetary Funds Detail Board of Selectmen Proposed Budget

4 Reserves for Fire Apparatus Estimated Cost Engine ,000 Engine ,000 UTL ,000 Engine ,000 Ending Balance June 30, 2018 ending cash balance 316,697 Commitment for purchase of boat (65,000) FY budgeted transfer in 75,910 Projected June 30, 2019 ending balance 327,607 Recommended transfers in FY , ,517 FY , ,517 FY , ,517 UTL 15 (60,000) 603,517 Recommended transfers in FY , ,517 Engine (650,000) 78,517 FY , ,517 FY , ,517 Engine (225,000) 103,517 FY , ,517 FY , ,517 FY , ,517 FY , ,517 FY , ,517 Engine (700,000) 28,517 Section 6: Other Budgetary Funds Detail Board of Selectmen Proposed Budget

5 Reserves for Revaluation Estimated Cost Next statistical revaluation ,000 Next full revaluation ,000 Ending Balance June 30, 2018 ending cash balance 84,752 FY budgeted transfer in 20,000 Projected June 30, 2019 ending balance 104,752 Recommended transfers in FY , ,752 FY , ,752 FY , ,752 FY Statistical revaluation (135,000) 65,752 Recommended transfers in FY , ,752 FY , ,752 FY , ,752 FY , ,752 FY , ,752 FY Full revaluation (250,000) 15,752 FY ,000 50,752 FY ,000 87,752 Section 6: Other Budgetary Funds Detail Board of Selectmen Proposed Budget

6 Reserves for Capital Projects Savings (reflects USDA loan only, will need to be updated when Bonds are issued for remaining projects or new debt) Transfers In/Out Ending Balance June 30, 2018 ending cash balance 3,793,187 Due to GF for Debt Service (BANs) (241,004) FY budgeted transfer in 430,298 Projected June 30, 2019 ending balance 3,982,481 FY Transfer In 489,410 4,471,891 Transfer Out for Debt Service (981,677) 3,490,214 FY Transfer In 539,282 4,029,496 Transfer Out for Debt Service (981,677) 3,047,819 FY Transfer In 584,460 3,632,279 Transfer Out for Debt Service (981,677) 2,650,602 FY Transfer In 672,835 3,323,437 Transfer Out for Debt Service (981,677) 2,341,760 FY Transfer In 795,623 3,137,383 Transfer Out for Debt Service (981,677) 2,155,706 FY Transfer In 970,373 3,126,079 Transfer Out for Debt Service (981,677) 2,144,402 FY Transfer In 1,014,123 3,158,525 Transfer Out for Debt Service (981,677) 2,176,848 FY Transfer In 1,062,698 3,239,546 Transfer Out for Debt Service (981,677) 2,257,869 FY Transfer In 1,103,110 3,360,979 Transfer Out for Debt Service (981,677) 2,379,302 FY Transfer In 1,978,448 4,357,750 Transfer Out for Debt Service (981,677) 3,376,073 FY Transfer In 1,985,798 5,361,871 Transfer Out for Debt Service (981,677) 4,380,194 Section 6: Other Budgetary Funds Detail Board of Selectmen Proposed Budget

7 SPECIAL REVENUE FUND: REGIONAL ANIMAL CONTROL Budget Coordinator: Michael Olzacki Office: address: Service Narrative: Regional Animal Control is responsible for the towns of East Haddam and East Hampton domestic animal and wild life control and protection program. The Regional Animal Control s purpose is to provide responsive, efficient and high-quality animal care and control services that preserve and protect public and animal safety. Included in the Regional Animal Control budget are the costs associated with the operation of the animal shelter located on Nichols Road. The Animal Control Officers are responsible for enforcing domestic animal and wildlife regulations. Staffing: Position Status Budgeted Hours Elected/Union/ Non-Union Animal Control Officer Daily Paid a daily rate Non-Union Assistant Animal Control Officers Daily Paid a daily rate Non-Union Fiscal Year Major Service Level Accomplishments: Facilitated the safe return of lost pets. Provided a safe and comfortable environment for animals. Facilitated adoptions. Continued partnership with local rescues and retailers for animal supplies. Held a low-cost rabies vaccination clinic. Fiscal Year Major Service Level Goals: Continue to ensure the health and welfare of the community as it relates to animals both domestic and wild, enforce all Connecticut animal control laws, promote responsible pet ownership, reunite lost dogs with their owners, continue our partnership with local rescues and retains for animal supplies and maintain a clean and healthy environment at the animal shelter. Performance Measures: FY2014 FY2015 FY2016 FY2017 FY2018 Total Calls for Service Additional Budget Information: Salaries: The clerical union contract s negotiated increase for is 2.25%. Non-union have historically received the clerical union increase, the budget is prepared with non-union employees at the clerical negotiated increase of 2.25%. Other Professional/Technical Services (Veterinary) and Pet Supplies: Through our partnerships with local rescues and retailers, we have been able to minimize costs for veterinary services and pet supplies. We are not requesting a reduction in these budget line items as a safeguard should these partnerships be eliminated and/or reduced. Benefits: The employer share of social security and the insurance stipend are now included in the animal control budget and not the general fund operating budget. Section 6: Other Budgetary Funds Detail Board of Selectmen Proposed Budget

8 REGIONAL ANIMAL CONTROL SPECIAL REVENUE FUND VARIANCE OVER/ ORG OBJ DESCRIPTION BUDGET ACTUAL (UNDER) REVENUE Animal Licenses (collected by Town Clerk) 10,000 10, Regional Animal Control from East Hampton 44,290 44, Animal Control Miscellaneous 500 1, Transfer from General Fund 40,000 40,000 - TOTAL REVENUE 94,790 95, VARIANCE (OVER)/ ORG OBJ DESCRIPTION BUDGET ACTUAL UNDER EXPENSE Regular Employees 57,260 57,516 (256) Other Wages (Insurance Stipends) Employer Share Social Security Inservice (Training) 2,500-2, Other Professional/Tech Services (Veterinary) 2, , Repairs and Maintenance Building Maintenance 1,550 1, Telephone/Cell Phone 2,500 2,634 (134) Supplies 500 1,537 (1,037) Electricity 1, Bottled Gas (Propane) 4, , Gasoline 3,000 1,977 1, Dog Tags Pet Supplies 1, Animal Control Software and Hardware Vehicle Savings 6,000-6, Conference (130) CT Dog Licensing Fee 6,250 6,309 (59) State of CT APCFD TOTAL EXPENSE 91,185 75,317 15,868 - PROFIT/(LOSS) 3,605 20,200 SPECIAL REVENUE FUND BEGINNING BALANCE ENDING FUND BALANCE 10,447-30,647 Liaison: Board of Finance: Todd Gelston Board of Selectmen: Emmett Lyman Section 6: Other Budgetary Funds Detail Board of Selectmen Proposed Budget

9 VARIANCE VARIANCE OVER/ OVER/ $ % BUDGET ACTUAL (UNDER) BUDGET FEB YTD (UNDER) BUDGET 10,000 10,000-10,000 - (10,000) 10, % 45,700 45,620 (80) 46,985 - (46,985) 48,400 1, % (168) (330) % 40,000 40,000-40,000 - (40,000) 40, % 96,200 95,952 (248) 97, (97,315) 98,900 1, % VARIANCE VARIANCE (OVER)/ (OVER)/ $ % BUDGET ACTUAL UNDER BUDGET FEB YTD UNDER BUDGET 57,833 56,583 1,249 59,134 39,684 19,450 60,465 1, % #DIV/0! ,626 4,626 #DIV/0! 2,500-2,500 2, ,440 1,250 (1,250) -50.0% 2, ,403 2, ,965 2, % , % 1,550 1, , ,077 1, % 2,500 1,475 1,025 2, ,595 1,750 (750) -30.0% (251) % 1, , ,000 (300) -23.1% 4,500 3,320 1,180 4, ,091 2,250 (2,250) -50.0% 3,000 1,919 1,081 3,000 1,227 1,773 2,200 (800) -26.7% % 1, ,022 1, ,014 1, % % 6,000-6,000 6,000-6,000 6, % % 6,250-6,250 6,250 5, , % % 91,758 66,879 24,878 93,059 50,356 42,703 94,815 1, % 4,442 29,073 30,647 59,720 59,720 Cell Phone: One shared by all ACOs, $30 per month allowance for ACO Vehicles: Truck purchased in , Crown Victoria from East Hampton Vehicle Purchase: Van , approximate cost $25,000 Allocating to fund Insurance and Employer Share Social Security starting in Build vehicle into budget or capital budget Section 6: Other Budgetary Funds Detail Board of Selectmen Proposed Budget

10 Section 6: Other Budgetary Funds Detail Board of Selectmen Proposed Budget

11 SPECIAL REVENUE FUND: SHARED SERVICES Budget Coordinator: Emmett Lyman Office: address: Service Narrative: Shared Services supports the areas of facilities, finance and technology for both the town and the Board of Education. The Shared Services budget is presented in a different manner this year. The budgets for Salaries, Benefits, Conference, Travel Reimbursement and Supplies are now considered General Government expenditures. This means that any unexpended funds in these areas are returned to the General Fund at the end of the year. The transfers to the Technology and Maintenance Funds are reflected in the Shared Services budget, however the Technology and Maintenance Funds will continue to be multi-year funds. Fiscal Year Major Service Level Accomplishments: Provided oversight of the following properties: o 15 Municipal Buildings: Municipal Office Complex, Town Office Building, River House, Annex, Town Hall, Grange, Senior Center, Millington Schoolhouse, Firehouses #1, #2 and 3, Dog Pound, Transfer Station, East Haddam Free Public Library and Rathbun Library. o 3 School Buildings and their associated athletic fields: East Haddam Elementary School, Nathan Hale-Ray Middle School and Nathan Hale-Ray High School. o 12 Town Parks and Greens: Town Beach, Nichols Field, Heritage Park, Williams Park, Harris Property, boat launch, dog park, Millington Green, Moodus Green, Garden Club Green, Landing Hill Green and Urbanik property. o 10 Cemeteries: Mill Road, Foxtown, Bashan, A.P. Gates, Ackley, Three Bridges, Smith, Mt. Parnassus, Petticoat/Route 82 and behind Ray of Light. Provided technology services to approximately 1,300 staff and students for nine (9) municipal and school properties to include: o Desktops 250+, Mobile Devices 1,000+, Servers 30+, Printers/Copiers 60+, Network Devices 190+, Phones 105+, Software Applications Provided financial oversight and services for the town and school districts to include: o Preparing and monitoring of all budgets. o Issuing audited financial statements with unqualified audit opinions and issued State grant audit reports with no compliance or internal control findings. o Management and oversight of town and education grant compliance. o Oversight and reconciliation of over 50 funds. Fiscal Year Major Service Level Goals: To continue to provide the management, oversight and services listed above in a professional and cost-effective manner. Additional Budget Information: Salaries: The clerical union contract s negotiated increase for is 2.25%. Non-union have historically received the clerical union increase, the budget is prepared with non-union employees at the clerical negotiated increase of 2.25%. Section 6: Other Budgetary Funds Detail Board of Selectmen Proposed Budget

12 GENERAL GOVERNMENT: SHARED SERVICES ORG OBJ PROJ DESCRIPTION ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL TOWN TECHNOLOGY Other Professional Services 14,132 10, ,145 7, Technical Services 63, , , , , Shredding Transfer to Records Preservation 3,000 3,000 3,000 3,000 3, Technology Related Repairs 8,444 2,863 2,223-27, Other Supplies Furniture, Fixtures, Equipment 7, , Technology Related Hardware 29,034-7,842 15,232 6, Technology Software 2,500 3,717 2,834-2,834 TOTAL TOWN TECHNOLOGY 128, , , , , TOWN MAINTENANCE FUND 79,125 45,939 63,749 53,400 65,547 GRAND TOTAL TOWN 207, , , , ,087 BOE TECHNOLOGY B530 Internet 21,839 11,809 28,336 28,514 70, B352 Other Technical Services 9,972 4, ,750 21, B432 Technology Maintenance ,164 26,543 30, B650 Technology Supplies 13,874 50,839 24,294 25,590 8, B734 Hardware 187, ,777 64, ,869 60, B735 Software 20,551 12, ,340 36,463 39,425 TOTAL BOE TECHNOLOGY 254, , , , , BOE MAINTENANCE FUND 67, , , , ,495 GRAND TOTAL BOE 321, , , , ,677 FUND TRANSFERS OUT TOTAL SHARED SERVICES 529, , , , ,765 Section 6: Other Budgetary Funds Detail Board of Selectmen Proposed Budget

13 Comparing budget to budget VARIANCE BUDGET CARRY REVISED YTD (OVER)/ UNDER BUDGET REQUEST $ % BOS BUDGET $ % 10,000 17,612 27,612 13,697 13,915 7,500 (2,500) -25.0% 7,500 (2,500) -25.0% 133,100 66, , ,973 41, ,600 (5,500) -4.1% 127,600 (5,500) -4.1% n/a n/a 3,000-3,000 3,000-3, , % 10,000 8,833 18,833 4,569 14,264 5,000 (5,000) -50.0% 5,000 (5,000) -50.0% 500 1,589 2, , % n/a - - n/a 12,500 20,049 32,549 25,356 7,193 25,000 12, % 25,000 12, % 3,000 1,615 4,615 3,434 1,181 3, , % 172, , , ,957 80, , % 172, % 75,000 74, ,295 75,354 73,941 75, % 50,000 (25,000) -33.3% 247, , , , , , % 222,100 (25,000) -10.1% 27,500 3,140 30,640 16,938 13,702 27, % 27, % 18,000 4,185 22,185 8,857 13,328 18, % 18, % 8, , ,763 8, % 8, % 20, ,647 7,906 12,740 20, % 20, % 100,980 10, , , ,980 25, % 125,980 25, % 75,045 1,345 76,390 84,235 (7,844) 75, % 75, % 250,000 19, , ,180 41, ,000 25, % 275,000 25, % 125,000 66, , ,953 30, , % 125, % 375,000 86, , ,133 71, ,000 25, % 400,000 25, % 38,400-38,400 38, (38,400) % - (38,400) % 660, , , , , ,100 (13,400) -2.0% 622,100 (38,400) -5.8% Section 6: Other Budgetary Funds Detail Board of Selectmen Proposed Budget

14 RECREATION SPECIAL REVENUE FUND For the year ended June 30 * Revenues: Charges for sales and services 78,281 82,686 97, ,231 97,907 78,792 Donations and gifts - 2, Total revenues 78,281 84,967 97, ,231 97,907 78,792 Expenditures: Recreation and leisure 69,624 80,661 89,569 95, ,282 84,239 Total expenditures 69,624 80,661 89,569 95, ,282 84,239 Excess (Deficiency) of Revenues over Expenditures 8,657 4,306 7,700 15,194 (2,375) (5,447) Transfers In/Out ,000 Net Change in Fund Balance 8,657 4,306 7,700 15,194 (2,375) (447) Fund Balance Beginning of Year 56,833 52,527 44,827 29,633 32,008 32,455 Fund Balance at End of Year 65,490 56,833 52,527 44,827 29,633 32,008 *ytd Section 6: Other Budgetary Funds Detail Board of Selectmen Proposed Budget

15 WATER POLLUTION CONTROL AUTHORITY SPECIAL REVENUE FUND For the year ended June 30 * Revenues: Intergovernmental revenues ,513 16,488 Charges for sales and services 143, , , , , ,179 Income on investment Total revenues 143, , , , , ,127 Expenditures: Public works 117, , , , , ,083 Total expenditures 117, , , , , ,083 Excess (Deficiency) of Revenues over Expenditures 26,305 (3,396) 18,363 (5,747) 6,559 11,044 Transfers In/Out 25, Net Change in Fund Balance 51,305 (3,396) 18,363 (5,747) 6,559 11,044 Fund Balance Beginning of Year 55,434 58,830 40,467 46,214 39,655 28,611 Fund Balance at End of Year 106,739 55,434 58,830 40,467 46,214 39,655 *ytd Section 6: Other Budgetary Funds Detail Board of Selectmen Proposed Budg