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
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 60,847 193,497 215,797 3,793,187 629,745 45,605 1,045,448 6,385,575 Accounts Receivable - - - - - - - - 15,512 15,512 Total Assets 316,697 84,752 60,847 193,497 215,797 3,793,187 629,745 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) - - 708,879 (276,842) Total Liabilities - - (744,717) - - (241,004) - - 671,033 (314,688) Fund Balance 316,697 84,752 (683,870) 193,497 215,797 3,552,183 629,745 45,605 389,927 6,086,400 2018-2019 Budgeted Transfer In 75,910 20,000 - - 25,000 430,298 100,000-1,225,822 1,877,030 Other Transfers In - - - - 20,000 1) - 21,725 2) - - 41,725 Prior Year Committed Funds (65,000) a) - - - (200,000) b) - (751,470) d) - - f) (1,998,147) Projected June 30, 2019 Ending Balance 327,607 104,752 (683,870) 193,497 60,797 3,982,481-45,605 1,615,749 6,007,008 2019-2020 Proposed Budget Transfers In 105,910 30,000 - - 25,000 489,410 100,000 - - 750,320 Use of Reserves - - - (159,245) d) (981,677) c) - (30,000) e) f) (1,170,922) Projected June 30, 2020 Ending Balance 433,517 134,752 (683,870) 34,252 85,797 3,490,214 100,000 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) 159,245 910,715 e) Lakes Reserves 30,000 f) Capital Improvement Projects tbd OTHER TRANSFERS IN 1) Ambulance 20,000 2) BOE Remaining Funds 2017-2018 21,725 Section 6: Other Budgetary Funds Detail 1 2019-2020 Board of Selectmen Proposed Budget
Reserves for Fire Apparatus Estimated Cost Engine 2-15 2021-2022 650,000 Engine 6-15 2024-2025 225,000 UTL 15 2021-2022 60,000 Engine 4-15 2029-2030 700,000 Ending Balance June 30, 2018 ending cash balance 316,697 Commitment for purchase of boat (65,000) FY 2018-2019 budgeted transfer in 75,910 Projected June 30, 2019 ending balance 327,607 Recommended transfers in FY-2019-2020 95,910 423,517 FY 2020-2021 120,000 543,517 FY 2021-2022 120,000 663,517 UTL 15 (60,000) 603,517 Recommended transfers in FY 2022-2023 125,000 728,517 Engine 2-15 2022-2023 (650,000) 78,517 FY 2023-2024 125,000 203,517 FY 2024-2025 125,000 328,517 Engine 6-15 2024-2025 (225,000) 103,517 FY 2025-2026 125,000 228,517 FY 2026-2027 125,000 353,517 FY 2027-2028 125,000 478,517 FY 2028-2029 125,000 603,517 FY 2029-2030 125,000 728,517 Engine 4-15 2029-2030 (700,000) 28,517 Section 6: Other Budgetary Funds Detail 2 2019-2020 Board of Selectmen Proposed Budget
Reserves for Revaluation Estimated Cost Next statistical revaluation 2021-2022 135,000 Next full revaluation 2026-2027 250,000 Ending Balance June 30, 2018 ending cash balance 84,752 FY 2018-2019 budgeted transfer in 20,000 Projected June 30, 2019 ending balance 104,752 Recommended transfers in FY-2019-2020 30,000 134,752 FY 2020-2021 32,000 166,752 FY 2021-2022 34,000 200,752 FY 2021-2022 Statistical revaluation (135,000) 65,752 Recommended transfers in FY 2022-2023 36,000 101,752 FY 2023-2024 38,000 139,752 FY 2024-2025 40,000 179,752 FY 2025-2026 42,000 221,752 FY 2026-2027 44,000 265,752 FY 2026-2027 Full revaluation (250,000) 15,752 FY 2027-2028 35,000 50,752 FY 2028-2029 37,000 87,752 Section 6: Other Budgetary Funds Detail 3 2019-2020 Board of Selectmen Proposed Budget
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 2018-2019 budgeted transfer in 430,298 Projected June 30, 2019 ending balance 3,982,481 FY-2019-2020 Transfer In 489,410 4,471,891 Transfer Out for Debt Service (981,677) 3,490,214 FY 2020-2021 Transfer In 539,282 4,029,496 Transfer Out for Debt Service (981,677) 3,047,819 FY 2021-2022 Transfer In 584,460 3,632,279 Transfer Out for Debt Service (981,677) 2,650,602 FY 2022-2023 Transfer In 672,835 3,323,437 Transfer Out for Debt Service (981,677) 2,341,760 FY 2023-2024 Transfer In 795,623 3,137,383 Transfer Out for Debt Service (981,677) 2,155,706 FY 2024-2025 Transfer In 970,373 3,126,079 Transfer Out for Debt Service (981,677) 2,144,402 FY 2025-2026 Transfer In 1,014,123 3,158,525 Transfer Out for Debt Service (981,677) 2,176,848 FY 2026-2027 Transfer In 1,062,698 3,239,546 Transfer Out for Debt Service (981,677) 2,257,869 FY 2027-2028 Transfer In 1,103,110 3,360,979 Transfer Out for Debt Service (981,677) 2,379,302 FY 2028-2029 Transfer In 1,978,448 4,357,750 Transfer Out for Debt Service (981,677) 3,376,073 FY 2029-2030 Transfer In 1,985,798 5,361,871 Transfer Out for Debt Service (981,677) 4,380,194 Section 6: Other Budgetary Funds Detail 4 2019-2020 Board of Selectmen Proposed Budget
SPECIAL REVENUE FUND: REGIONAL ANIMAL CONTROL Budget Coordinator: Michael Olzacki Office: 860-873-5044 Email address: animalcontrol@easthaddam.org 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 2018-2019 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 2019-2020 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 492 550 515 695 316 Additional Budget Information: Salaries: The clerical union contract s negotiated increase for 2019-2020 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 5 2019-2020 Board of Selectmen Proposed Budget
REGIONAL ANIMAL CONTROL SPECIAL REVENUE FUND 2016-2017 VARIANCE OVER/ ORG OBJ DESCRIPTION BUDGET ACTUAL (UNDER) REVENUE 29642 42000 Animal Licenses (collected by Town Clerk) 10,000 10,000-29642 44505 Regional Animal Control from East Hampton 44,290 44,290-29642 48400 Animal Control Miscellaneous 500 1,227 727 29642 49101 Transfer from General Fund 40,000 40,000 - TOTAL REVENUE 94,790 95,517 727 2016-2017 VARIANCE (OVER)/ ORG OBJ DESCRIPTION BUDGET ACTUAL UNDER EXPENSE 29641990 51510 Regular Employees 57,260 57,516 (256) 29641990 51590 Other Wages (Insurance Stipends) - - - 29641990 52200 Employer Share Social Security - - - 29641990 53220 Inservice (Training) 2,500-2,500 29641990 53300 Other Professional/Tech Services (Veterinary) 2,500 832 1,668 29641990 54300 Repairs and Maintenance 600 472 128 29641990 54301 Building Maintenance 1,550 1,432 118 29641990 55305 Telephone/Cell Phone 2,500 2,634 (134) 29641990 56010 Supplies 500 1,537 (1,037) 29641990 56220 Electricity 1,300 722 578 29641990 56230 Bottled Gas (Propane) 4,500 759 3,741 29641990 56260 Gasoline 3,000 1,977 1,023 29641990 56310 Dog Tags 125 85 40 29641990 56315 Pet Supplies 1,400 574 826 29641990 56500 Animal Control Software and Hardware 500-500 29641990 57320 Vehicle Savings 6,000-6,000 29641990 58110 Conference 250 380 (130) 29641990 58705 CT Dog Licensing Fee 6,250 6,309 (59) 29641990 58710 State of CT APCFD 450 90 360 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 6 2019-2020 Board of Selectmen Proposed Budget
2017-2018 2018-2019 2019-2020 VARIANCE VARIANCE OVER/ OVER/ $ % BUDGET ACTUAL (UNDER) BUDGET FEB YTD (UNDER) BUDGET 10,000 10,000-10,000 - (10,000) 10,000-0.0% 45,700 45,620 (80) 46,985 - (46,985) 48,400 1,415 3.0% 500 332 (168) 500 170 (330) 500-0.0% 40,000 40,000-40,000 - (40,000) 40,000-0.0% 96,200 95,952 (248) 97,485 170 (97,315) 98,900 1,415 1.5% 2017-2018 2018-2019 2019-2020 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 1,331 2.3% - - - - - - 750 750 #DIV/0! - - - - - - 4,626 4,626 #DIV/0! 2,500-2,500 2,500 60 2,440 1,250 (1,250) -50.0% 2,500 97 2,403 2,500 535 1,965 2,500-0.0% 600 375 225 600 149 451 1,000 400 66.7% 1,550 1,201 349 1,550 473 1,077 1,550-0.0% 2,500 1,475 1,025 2,500 905 1,595 1,750 (750) -30.0% 500 751 (251) 500 201 299 500-0.0% 1,300 682 618 1,300 458 842 1,000 (300) -23.1% 4,500 3,320 1,180 4,500 409 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% 125 98 28 125-125 125-0.0% 1,400 378 1,022 1,400 386 1,014 1,400-0.0% 500-500 500-500 500-0.0% 6,000-6,000 6,000-6,000 6,000-0.0% 250-250 250 55 195 250-0.0% 6,250-6,250 6,250 5,815 435 6,250-0.0% 450-450 450-450 450-0.0% 91,758 66,879 24,878 93,059 50,356 42,703 94,815 1,756 1.9% 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 2015-2016, Crown Victoria from East Hampton Vehicle Purchase: Van 2019-2020, approximate cost $25,000 Allocating to fund Insurance and Employer Share Social Security starting in 2019-2020 Build vehicle into budget or capital budget Section 6: Other Budgetary Funds Detail 7 2019-2020 Board of Selectmen Proposed Budget
Section 6: Other Budgetary Funds Detail 8 2019-2020 Board of Selectmen Proposed Budget
SPECIAL REVENUE FUND: SHARED SERVICES Budget Coordinator: Emmett Lyman Office: 860-873-5021 Email address: admin@@easthaddam.org 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 2018-2019 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 225+. 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 2019-2020 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 2019-2020 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 9 2019-2020 Board of Selectmen Proposed Budget
GENERAL GOVERNMENT: SHARED SERVICES 2013-2014 2014-2015 2015-2016 2016-2017 2017-2018 ORG OBJ PROJ DESCRIPTION ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL TOWN TECHNOLOGY 26341990 53400 Other Professional Services 14,132 10,254 700 5,145 7,066 26341990 53500 Technical Services 63,092 108,441 126,229 118,715 104,797 26341990 53610 Shredding 264 872 - - 972 26341990 53615 Transfer to Records Preservation 3,000 3,000 3,000 3,000 3,000 26341990 54320 Technology Related Repairs 8,444 2,863 2,223-27,636 26341990 56900 Other Supplies 611 180 - - 120 26341990 57330 Furniture, Fixtures, Equipment 7,117-645 - 32,238 26341990 57340 Technology Related Hardware 29,034-7,842 15,232 6,877 26341990 57350 Technology Software 2,500 3,717 2,834-2,834 TOTAL TOWN TECHNOLOGY 128,194 129,327 143,473 142,091 185,540 26341990 54301 TOWN MAINTENANCE FUND 79,125 45,939 63,749 53,400 65,547 GRAND TOTAL TOWN 207,319 175,266 207,222 195,491 251,087 BOE TECHNOLOGY 26341992 53500 B530 Internet 21,839 11,809 28,336 28,514 70,914 26341992 54320 B352 Other Technical Services 9,972 4,600 260 51,750 21,068 26341992 54320 B432 Technology Maintenance 458 52 3,164 26,543 30,738 26341992 56010 B650 Technology Supplies 13,874 50,839 24,294 25,590 8,257 26341992 57340 B734 Hardware 187,474 175,777 64,199 143,869 60,781 26341992 57350 B735 Software 20,551 12,177 126,340 36,463 39,425 TOTAL BOE TECHNOLOGY 254,168 255,253 246,593 312,728 231,182 26341992 54301 BOE MAINTENANCE FUND 67,774 129,393 118,212 119,883 123,495 GRAND TOTAL BOE 321,942 384,646 364,805 432,611 354,677 FUND TRANSFERS OUT - - - - - TOTAL SHARED SERVICES 529,261 559,912 572,028 628,103 605,765 Section 6: Other Budgetary Funds Detail 10 2019-2020 Board of Selectmen Proposed Budget
Comparing budget to budget 2018-2019 2019-2020 2019-2020 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 66,503 199,603 157,973 41,630 127,600 (5,500) -4.1% 127,600 (5,500) -4.1% - 892 892 368 524 500 500 n/a 500 500 n/a 3,000-3,000 3,000-3,000 - - 3,000-0.0% 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 2,089 560 1,529 500 - - 500-0.0% - - - - - - - n/a - - n/a 12,500 20,049 32,549 25,356 7,193 25,000 12,500 100.0% 25,000 12,500 100.0% 3,000 1,615 4,615 3,434 1,181 3,000 - - 3,000-0.0% 172,100 117,093 289,193 208,957 80,236 172,100-0.0% 172,100-0.0% 75,000 74,295 149,295 75,354 73,941 75,000-0.0% 50,000 (25,000) -33.3% 247,100 191,388 438,488 284,311 154,177 247,100-0.0% 222,100 (25,000) -10.1% 27,500 3,140 30,640 16,938 13,702 27,500-0.0% 27,500-0.0% 18,000 4,185 22,185 8,857 13,328 18,000-0.0% 18,000-0.0% 8,075 715 8,790 27 8,763 8,075-0.0% 8,075-0.0% 20,400 247 20,647 7,906 12,740 20,400-0.0% 20,400-0.0% 100,980 10,184 111,164 110,217 947 125,980 25,000 24.8% 125,980 25,000 24.8% 75,045 1,345 76,390 84,235 (7,844) 75,045-0.0% 75,045-0.0% 250,000 19,815 269,815 228,180 41,636 275,000 25,000 10.0% 275,000 25,000 10.0% 125,000 66,273 191,273 160,953 30,320 125,000-0.0% 125,000-0.0% 375,000 86,088 461,088 389,133 71,955 400,000 25,000 6.7% 400,000 25,000 6.7% 38,400-38,400 38,400 - - (38,400) -100.0% - (38,400) -100.0% 660,500 277,476 937,976 711,844 226,132 647,100 (13,400) -2.0% 622,100 (38,400) -5.8% Section 6: Other Budgetary Funds Detail 11 2019-2020 Board of Selectmen Proposed Budget
RECREATION SPECIAL REVENUE FUND For the year ended June 30 *2019 2018 2017 2016 2015 2014 Revenues: Charges for sales and services 78,281 82,686 97,139 110,231 97,907 78,792 Donations and gifts - 2,281 130 Total revenues 78,281 84,967 97,269 110,231 97,907 78,792 Expenditures: Recreation and leisure 69,624 80,661 89,569 95,037 100,282 84,239 Total expenditures 69,624 80,661 89,569 95,037 100,282 84,239 Excess (Deficiency) of Revenues over Expenditures 8,657 4,306 7,700 15,194 (2,375) (5,447) Transfers In/Out - - - - - 5,000 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 12 2019-2020 Board of Selectmen Proposed Budget
WATER POLLUTION CONTROL AUTHORITY SPECIAL REVENUE FUND For the year ended June 30 *2019 2018 2017 2016 2015 2014 Revenues: Intergovernmental revenues - - - - 78,513 16,488 Charges for sales and services 143,413 171,687 171,882 176,467 163,774 161,179 Income on investment 43 142 111 383 207 460 Total revenues 143,455 171,829 171,993 176,850 242,494 178,127 Expenditures: Public works 117,150 175,225 153,630 182,597 235,935 167,083 Total expenditures 117,150 175,225 153,630 182,597 235,935 167,083 Excess (Deficiency) of Revenues over Expenditures 26,305 (3,396) 18,363 (5,747) 6,559 11,044 Transfers In/Out 25,000 - - - - - 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 13 2019-2020 Board of Selectmen Proposed Budg