NORTH LEBANON TOWNSHIP PROPOSED BUDGET

Transcription

1 NORTH LEBANON TOWNSHIP 2013 PROPOSED BUDGET Prepared by: Cheri Grumbine Presented: 11/19/2012 w/corrections 11/20/2012

2 North Lebanon Township Description of Various Funds The 2013 Preliminary Budget and Fiscal Plan ( the Plan ) is presented to the Board of Supervisors for review and action. The Board of Supervisors conducted budget workshops that were advertised and opened to the public. This Plan is a result of the issues discussed and direction provided during those workshops. The majority of the Funds are restricted by the funding source(s) or the specific Resolution adopted establishing the Fund. General Fund The General Fund is the all-purpose Fund of the Township. Real Estate taxes are authorized under Section 3205 of the Second Class Township Code. The Board of Supervisors may levy taxes upon all real property within the Township made taxable by the Tax Duplicate prepared by the Lebanon County Tax Assessment Office. It is the responsibility of the County to provide the assessment valuation of the properties within the Township. With the re-assessment of Real Estate Values county-wide the 2013 millage rate will be calculated as provided by law at 110% of 2012 rate. The dollar amount is shown in this 2013 Preliminary Budget but not the actual millage rate at this time. The millage rate will be calculated and provided at final adoption at our December 17 Board meeting. All real estate taxes, Act 511 taxes (Real Estate Transfer, EIT, LST), and other fees charged by the Township that do not go into a specific fund, go into the General Fund. The Real Estate Property Taxes and Act 511 Taxes combine for approximately 78% of the township revenue for the General Fund. Other large revenue sources are from the 5% cable TV franchise agreement, fines, host municipality benefit fee, state allocations, and the police service contract with West Lebanon Township. The majority of all township services are rendered through our General Fund. These services include, police, fire (contribution to 4 volunteer fire companies), EMA, administration, highway, building maintenance, park & recreation, and fleet maintenance. The Wastewater Department operates from a separate budget adopted by the Municipal Authority. Recent history of the township millage rate is as follows: mills (prior to re-assessment) mills mills mills (discontinued $5 Per Capita Tax) mills mills (Hire 1 add l police officer) mills mills (.5 increase to Vol Fire Co) mills tbd The following table provides a comparison of taxes an average resident would pay to the 3 separate entities based on their respective millage rates. This chart below is based on the old assessment values of 2012 with the average of 20,000, which was comparable to a market value of $126,500. Page 2 of 12

3 Amt Collected Assessment Value: 20,000 (Market Value of $126,500): mills Township Real Estate Taxes - $ (2012 rate) mills County Real Estate Taxes - $ (2012 rate) mills Cornwall-Lebanon School Distr. Real Est Taxes - $ (2012 rate) Municipal Tax Breakdown Vs. County and School Taxes (Based on Avg Assessed Value of $20,000) $200 $ Mills-North Lebanon Township $2, Mills - Lebanon County Mills-Cornwall- Lebanon School District EIT Comparison from 2000 to 2013 ( Actual; 2012 YTD; 2013 Projected) EIT Comparison * 2012** Year * 2013 Budgeted Amount ** Y-T-D As of 11/19/2012 Page 3 of 12

4 2013 VS 2012 TOWNSHIP GENERAL FUND REVENUES 100 Cash/CD's on Hand $578,740 $1,390,802 $825, Real Estate Taxes $1,200,521 $1,098,655 $1,022, Act 511 Taxes $1,387,061 $1,396,269 $1,361, /322 License/Permits $150,512 $148,512 $139, Fines $107,250 $116,725 $141, Interest/Rents/Royalties $29,854 $29,854 $29, State Grants/Entitlements $194,640 $194,629 $271, Ingovernmental Services $76,000 $75,500 $75, General Government $3,850 $2,060 $2, Public Safety (Police) $26,200 $27,000 $27, Highways & Streets $2,375 $950 $ Sanitation (Host Munic. Fee) $100,000 $100,000 $94, Recreation $10,800 $10,600 $10, /381 Misc & Sale of Property $100 $100 $ Donations/Contributions $2,000 $5,000 $0 391 Disposition of Fixed Assets $2,000 $1,000 $1, Interfund Operating Transfers $0 $1,487 $0 Total Projected Revenue $3,293,163 $3,208,341 $3,177,071 Total Revenue and Cash on Hand $3,871,903 $4,599,143 $4,002, VS 2012 TOWNSHIP GENERAL FUND EXPENSES 400 Board of Supervisors $56,260 $55,883 $57, Administration $294,641 $286,629 $284, Auditors $32 $97 $ Tax Collection $24,650 $29,480 $19, Building Maintenance $54,632 $61,178 $67, Police Department $1,706,211 $1,639,069 $1,703, Fire Departments $249,236 $253,744 $206, Planning/Zoning $25,100 $24,790 $30, EMA/911 $8,250 $8,250 $10, Humane Society $1,845 $1,845 $1, Safety Committee $750 $850 $ Hwy-General $413,362 $405,477 $366, Hwy-Signals/Signs $3,000 $5,000 $21, Hwy-Street Lighting $1,200 $2,160 $3, Hwy-Storm Water (MS-4) $17,000 $18,500 $12, Hwy-Vehicle Maintenance $73,695 $72,383 $72, Hwy-Maint/Bridges $0 $0 $0 439 Hwy-Construction/Rebuild $0 $6,489 $6,489 Page 4 of 12

5 448 Fire Hydrants $88,100 $88,000 $88, Rental Properties (2) $9,800 $18,983 $9, Recreation $132,497 $123,294 $129, Library $6,000 $6,000 $6, /472 Debt Service $0 $0 $0 491 Refunds of Prior Year Revenue $0 $0 $7, Interfund Operating Transfer* $121,192 $110,000 $70,000 Total Projected Expenses $3,287,453 $3,218,101 $3,175,094 CD Transfer $0 $500,000 Projected Yr End Balance $584,450 $880,682 General Fund Expenditures: The 2013 budget does not include any reduction in services or increase/decrease in staffing. The budget does reflect litigation costs under Tax Collection regarding the EIT over/under issue. The Township will continue to participate with the underpaid entities in working with the firm of Pepper Hamilton LLC. The budget also reflects the continuation of using the Lebanon County Treasurer for tax collection of Real Estate and Street Light Taxes. The township looks forward to completing our Regional Comprehensive Plan in early The expenses relating to this project were covered by a 50% grant through the County Commissioners Comprehensive Plan Implementation Fund. There should be little to no expenses remaining in 2013 on this project, as the money was put forth in 2011 and any remaining expenses were covered by the grant. We do anticipate updating Zoning Ordinances in the future and $10,000 was set aside in our 2013 budget for that purpose. The larger departmental capital purchase ($1000+) items reflected in the budget are a computer, laptop, and projector for two staff members in the Administration Office ($4213); portable radio, work table in crime lab, fingerprint card cabinets, spike systems (2), Dictaphone system, laptop, surveillance cameras (2) for investigations, and a taser replacement for a total of $14,500 in the Police Department. A replacement cruiser is also budgeted under our Capital Reserve Fund. The 2013 budget also continues with the same level of funding to our four volunteer fire companies as in As the MS-4 permit renewal was required in 2012 for a 2013 Permit, the budget reflects hiring a summer Intern that will help to complete the inventory of all stormwater structures in the township to be in compliance with the 2013 Permit. As an alternate the township may decide to work with Steckbeck Engineering to complete this inventory. Page 5 of 12

6 General Fund Depts. vs. Overall Budget Fire Dept, 7.58% Planning/Zoning, 0.76% Humane Society, 0.06% EMA/911, 0.25% Safety Comm, 0.02% Public Works, 13.22% Fleet Maint, 2.24% Fire Hydrants, 2.68% Rental Properties, 0.30% Police, 51.90% Recreation, 4.03% Library, 0.18% Debt Svc, 0.00% Interfd Transfers, 3.69% Bldg Maint, 1.66% Auditor, 0.00% Tax Coll, 0.75% Supv, 1.71% Admin, 8.96% Page 6 of 12

7 Street Light Fund This is a restricted Fund for street lights maintained throughout various areas of the Township. Commencing in the late 80 s, developers were mandated to install street lights at their expense. Properties located within 250 of a street light are assessed a front foot assessment to pay for associated operating and maintenance costs of the street lights. There is no projected increase for 2013 and the assessment rate will remain the same VS 2012 TOWNSHIP STREET LIGHT REVENUES 100 Cash on Hand $86,208 84,655 96, Real Estate Taxes $58,011 57,867 49, Interest/Rents/Royalties $1,000 1,500 1,000 Total Projected Revenue $59,011 59,367 $50,935 Total Cash on Hand & Proj Rev $145, , VS 2012 TOWNSHIP STREET LIGHT EXPENSES 403 Tax Collection Hwy-Street Lighting $55,110 57,560 49, Refunds of Prior Year Revenue $0 0 0 Total Projected Expenses $55,110 57,560 $49,790 Projected Year End Balance $90,109 86,462 Page 7 of 12

8 Capital Improvement Fund In early 2007 we completed our municipal building expansion project. The original amount borrowed was $1,084,438.63, at a rate of 4.04% locked in for 10 years. Following the first 10 years, the rate will be changed to 65% of prime for the remaining 10 years. The current balance of the loan after the November payment is approximately $496,297. The 2013 budget recommends that we pay off this loan in 2013 when the CDs expire. This is the only loan of the township and will have the Township Board free and clear of any debt (Authority debt only) We have carried over a line item of $100,000 for flood control in the E. Cumberland Street area. Solicitor Wolf will be reporting on the acquisition of this property later on tonight with possible settlement in December of VS 2012 TOWNSHIP CAPITAL IMPROVEMENT REVENUES 100 Cash on Hand $1,208, ,254 1,096, Interest/Rents/Royalties $10,000 10,000 20, State Capital/Operating Grants Transfer from General Fund $31,192 20, General Obligation Note Special Transfer from Gen Fd 0 500,000 Total Projected Revenue $41, ,000 $20,000 Total Cash on Hand + Proj Rev $1,249,505 1,191, VS 2012 TOWNSHIP CAPITAL IMPROVEMENT EXPENSES 409 Building Improvements , Flood Control-E Cumberland St $100, , /472 Debt Service $496,297 81, , Interfund Operating Transfer 0 50,000 0 Total Projected Expense $596, ,998 $449,561 Projected Year End Balance $653, ,256 $666,506 Page 8 of 12

9 Capital Reserve Fund In 1979, the Board of Supervisors created the Capital Reserve Fund for the sole purpose of purchasing equipment. We have prepared an Equipment Replacement Schedule based on the life expectancy of the various pieces of equipment. The annual Host Municipality Fee is used to fund the Capital Reserve Fund. All large equipment purchases are made through this Fund and depending on the type of equipment a portion is taken from the Liquid Fuels Fund. For 2013, the Board is proposing to purchase a used administrative vehicle, a new police cruiser, a JD WAM mower to replace the existing JD WAM mower VS 2012 CAPITAL RESERVE REVENUES 100 Cash on Hand $258, , , Interest/Rents/Royalties $2,000 3,000 4, Disposition of Fixed Assets 0 5, Interfund Operating Transfers $90,000 90,000 70,000 Total Projected Revenue $92,000 98,500 $74,500 Total Cash on Hand & Proj Rev $350, , VS 2012 CAPITAL RESERVE EXPENSES. 401 Admin Vehicle $10, Police-Cruiser $29,000 29,525 28, Hwy-General 0 18,472 81, Park & Recreation $44,310 21,926 1,500 Total Projected Expenses $83,310 69,923 $111,100 Projected Year End Balance $267, ,859 $194,200 Page 9 of 12

10 Special Projects Fund This Fund is for the Recycling Program and is funded in part through a 904 Grant (Performance Grant). This annual grant, received from DEP, is based on the tonnage recycled by North Lebanon Township businesses and residents. As reported at a previous meeting, the formula for our eligible tonnage now includes a multiplier, which reduces the amount we receive to only 60% of the calculated performance grant. Our 2011 Performance Grant calculates to $12,768 (60% of eligible amount). Previously, this grant ranged from a high in 2002 of $35,630 to our lowest for the 2011 year. The use of our Township Yard Waste Facility has again grown in 2012 and we continue to receive positive feedback from our residents regarding this facility. The budget reflects no increase in the annual yard waste card of $30. This fee is on a calendar year, January 1, through December 31, and is only available for township residents/property owners and township landscape businesses. The yard waste facility is monitored 24/7 by our surveillance camera system. Should unapproved items be discarded at our facility we have the ability to research the recorded information on the DVD, find the incident, and take appropriate action. The yard waste facility is currently open Monday through Saturday as follows: Fall/Winter Hours: October 1 through March 31 7:00 am to 5:00 pm Spring/Summer Hours: April 1 to September 30-7:00 am to 8:00 pm No Sunday hours 2013 VS 2012 SPECIAL PROJECT REVENUES 100 Cash on Hand $234, , , License/Permits $30,000 30,350 30, Interest/Rents/Royalties $2,000 2,000 2, Mktg Recyclables/Load-deliver mulch $2,600 2,000 2, Recycling Grants (Perf) $233,636 13,503 20, Transfers In $0 0 0 Total Projected Revenue $268,236 47,853 $54,580 Total Cash on Hand + Proj Rev $503, , VS 2012 SPECIAL PROJECT EXPENSES 427 Recycling $265,372 19,770 49, Interfund Operating Transfer $0 0 0 Total Projected Expenses $265,372 19,770 $49,392 Projected Year End Balance $237, ,033 $130,188 Page 10 of 12

11 Park & Recreation Fund This Fund receives its operating revenue from developers. For those developers paying a fee in lieu of land dedication, the fee is $1250/unit on all new residential final subdivision and/or land development plans submitted to the township. This money is deposited into this fund and tracked for expenditures per regulations. The Park & Recreation Board reviews budget requests and makes recommendations to the Supervisors. In 2010, DCNR awarded a grant for construction of Phase I of the Lenni Lenape Park development. DCNR Funding is $181,500; in-kind services of $168,639 for work performed by township personnel, including labor and equipment, a $25,000 grant from the Lebanon County Comprehensive Implementation Fund, leaving a balance of $99,264 from fees in lieu of from developers. The DCNR grant provides a three year time frame in which to complete the improvements. In 2012 we received approval from DCNR to finally start construction on this project. DCNR fronted 50% of the Grant ($90,750) in The remaining grant money will be released, as we show progress and actual expenses ion of the project VS 2012 TOWNSHIP PARK & RECREATION REVENUES 100 Cash on Hand $ ,050 19, Interest/Rents/Royalties $1,000 1,000 1, State/Oper Grants $93, , , Developer Fees $0 0 46, Trans from Cap Impr $0 50,000 Total Projected Revenue $94, ,750 $254,375 Total Cash on Hand + Proj Rev $94, , VS 2012 TOWNSHIP PARK & RECREATION EXPENSES 427 Special Projects $94, , , Interfund Operating Transfer $0 0 0 Total Projected Expenses $94, ,776 $307,376 Projected Year End Balance $0 7,024 ($34,001) Page 11 of 12

12 Liquid Fuels Fund This money is allocated from the State and deposit is mandatory to this Fund. Expenses are restricted by the State to specific highway purposes. Currently, we use these funds for equipment purchases, salt and antiskid material, plow repairs, street signs, speed limit signs, line striping, storm sewer maintenance, and routine street maintenance, including street repairs, crack sealing, and bridge work. In addition, all major paving projects are expensed from this fund. For 2013, the projected revenue from the State is $273,187, a decrease of approximately $12,800 from our 2012 allocation. Our paving projects for 2013 are Miller Street and Mechanic Street at a cost of $345,000 including stormwater upgrades, pre-paving repairs, and paving. The upgrade of Kimmerlings Road continues to be on our future paving projects but will be dependent on surrounding development and Met-Ed s relocation of poles out of twp R/W VS 2012 LIQUID FUELS REVENUES 100 Cash on Hand $556, , , Interest/Rents/Royalties $3,000 5,000 9, State Grants/Entitlements $273, , , Highways & Streets $0 0 3,000 Total Projected Revenue $276, ,795 $276,645 Total Cash on Hand + Proj Rev $832, , VS 2012 LIQUID FUELS EXPENSES 430 Hwy-General-Cap Purchases $2,923 44,255 53, Hwy-Snow & Ice $32,000 42,000 32, Hwy-Signals/Signs $31,000 38,000 29, Hwy-Storm Water $60,000 60,000 60, Hwy-Maint/Bridges $32,000 32,000 36, Hwy-Construction/Rebuild $315, ,300 Total Projected Expenses $472, ,255 $393,250 Projected Year End Balance $359, ,495 $283,395 Page 12 of 12