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Article 43 Motion 2 - Budget Memo re FY23 Budget Recommendations - to CA - 3-23-22.pdf pdf file
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Source page 1
DEPARTMENT OF FINANCE
TOWN OF CANTON, MASSACHUSETTS
SUSAN E. DESJARDINS
MEMORIAL HALL
ASST. TREASURER/COLLECTOR
801 WASHINGTON STREET sdesjardins@town.canton.ma.us
WILLIAM R. SCOLLINS III CANTON, MA 02021
FINANCE DIRECTOR (781) 821-5006
PHONE: 781-575-6610
rscollins@town.canton.ma.us LOUIS M. JUTRAS
FAX: 781-575-6608
(781) 575-6612 INFORMATION SYSTEMS MANAGER
town.canton.ma.us
ljutras@town.canton.ma.us
KATHLEEN D. BUTTERS
(781) 821-5069
TOWN ACCOUNTANT
kbutters@town.canton.ma.us ALLYSON M. PODGURSKI
(781) 575-6605 ASSISTANT TOWN ACCOUNTANT
apodgurski@town.canton.ma.us
(781) 821-5011
Memorandum
To: Charlie Aspinwall, Town Administrator
From: Randy Scollins, Finance Director
Date: March 23, 2022
RE: FY23 Budget Recommendations
Attached please find the following regarding FY23 budgets:
• Summary of proposed Municipal request budget reductions (1 page)
• Summary of General Fund Revenues & Expenditures (1 page)
• Recommended Municipal Operating Budgets Summary (3 pages)
• Fixed Costs and State & County Assessments Summary (1 page)
• Water, Sewer & Rink Enterprise Budget Summaries (1 page)
In summary the attached represents a balanced budget. The FY23 budget target for
Municipal budgets is $25,025,058. Initially incremental requests above the “Base Budget”
came in at $1,452,814, or $452,065 above the target. Recommended reductions to these
requests are summarized on the next page and also reflected on the three pages of
Municipal Operating Budgets Summary.
Due to the size of the reductions required to balance, none of the requested four new
positions or three increases in hours could be supported, as those items together totaled
$313.4K. $40K was able to be reduced due to electricity rate savings and the elimination of
double counting of salary increases. The remaining $98.6K in reductions were across
multiple incremental increases to expense budgets within seven department budgets.
The incremental amounts recommended above the base budget total $1MM and are split
$749K related to wages and $251K related to expenses across all departments.
A vote on the Municipal budgets is scheduled for March 29th with the Select Board. The
voted budgets will then be presented to the Finance Committee on March 30th. Fincom will
vote their recommendation on either March 30th or April 6th. We will be sending the
Recommendations of the Finance Committee to the printer on April 11th to ensure voters
receive that document by April 25th, two weeks ahead of the May 9th Annual Town Meeting,
as is required by the Town’s bylaws.Source page 2
SUMMARY of FY23 MUNICIPAL INCREMENTAL BUDGET REQUEST REDUCTIONS NEEDED TO BALANCE
Department Reduction Other Available Non-Appropriated Funding
# Name Amount Type Source Balance
161 Town Clerk 5,093 Salary Increases: Already Budgeted NA -
175 Planning Board 6,000 Advertising NA -
179 Planning 80,000 New Position: Ast. Town Planner NA -
179 Planning 22,477 Promotion: Community Director NA -
192 Public Buildings 3,000 Electricity: New Lower Rate Municipal Buildings Insurance Trust 23,152
210 Police 10,000 Gas & Oil: Over Budgeted Police Forfeiture Account 82,929
210 Police 8,200 Electricity: New Lower Rate Police Gift Fund 9,081
210 Police 3,000 Communications Animal Control Revolving 104,565
220 Fire 119,643 New Position: Deputy Fire Chief -
220 Fire 10,000 Electricity: New Lower Rate -
220 Fire 24,142 Multiple Expense Lines Fire Gift Funds 21,185
231 Ambulance 13,700 Salary Increases: Already Budgeted -
420 Highway Maintenance 19,500 Multiple Expense Lines NA -
427 Highway Equipment Maint. 19,500 Multiple Expense Lines NA -
541 Elder & Human Services 24,518 Additional Hours: Social Worker Council on Aging Revolving Fund 224,637
Council on Aging Formula Grant 29,131
543 Veterans 21,200 New Position: Assistant - P/T Veteran's Service Revolving Fund 83,141
544 Paul Revere Heritage Trust 13,296 Additional Hours: Contract Admin Paul Revere Revolving Funds 97,546
544 Paul Revere Heritage Trust 16,500 Multiple Expense Lines
610 Library 32,296 New Position: Young Adult Assistant Library Revolving Funds 148,765
Library Trust Funds - Expendable 189,598
452,065 TOTAL REDUCTIONS to INCREMENTAL REQUESTS
SUBTOTALS
253,139 New Positions
60,291 Additional Hours
18,793 Salary Increases Already Budgeted
21,200 Electricity
98,642 Other Expenses
452,065 TOTAL REDUCTIONS to INCREMENTAL REQUESTSSource page 3
SUMMARY OF REVENUES AND EXPENDITURES
FY 2017 FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 FY 2022 FY 2023
ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL BUDGET ESTIMATE ESTIMATE
GENERAL FUND REVENUES:
PROPERTY TAX REVENUE 70,207,984 73,016,569 76,579,699 77,780,712 83,773,978 85,687,763 85,632,270 90,361,116
STATE AID 8,223,481 8,975,111 9,171,784 9,418,160 9,722,010 9,328,290 9,356,281 10,697,742
LOCAL RECEIPTS 7,718,943 8,344,716 9,116,605 8,258,958 9,186,431 8,800,000 9,262,844 8,800,000
TRANSFERS FROM OTHER FUNDS 2,400,385 2,680,855 2,901,030 3,264,550 2,795,521 2,871,011 2,871,011 2,870,617
TAX TITLE / FORECLOSURE REVENUE 172,988 297,266 220,536 235,221 221,451 0 184,564 0
TOTAL REVENUES 88,723,780 93,314,518 97,989,654 98,957,601 105,699,391 106,687,064 107,306,970 112,729,475
2.7% 5.2% 5.0% 1.0% 6.8% 0.9% 1.5% 5.7%
GENERAL FUND EXPENDITURES:
SCHOOL PRIOR YEAR ORIGINAL BUDGET 44,114,362 46,186,271 46,186,271 47,792,662
SCHOOL STEPS, LANES & LONGEVITY INCREASES 799,338 649,302 649,302 156,136
SCHOOL COLA'S 962,150 880,802 880,802 1,203,080
SCHOOL BUDGET ADJUSTMENT NEEDED TO BALANCE 310,421 76,287 76,287 1,506,527
SCHOOL EXPENSES 38,498,641 40,221,559 42,391,565 44,055,834 46,032,350 47,792,662 47,792,662 50,658,405
6.2% 4.5% 5.4% 3.9% 4.5% 3.5% 3.5% 6.00%
MUNICIPAL PRIOR YEAR ORIGINAL BUDGET 21,777,124 22,731,468 22,731,468 23,618,027
MUNICIPAL STEPS/LONGEVITY INCREASES 155,611 153,919 153,919 167,575
MUNICIPAL COLA'S 271,255 319,250 319,250 571,273
MUNICIPAL BUDGET ADJUSTMENT NEEDED TO BALANCE 527,478 413,390 413,390 668,183
MUNICIPAL EXPENSES 18,864,107 19,888,601 20,692,633 21,716,443 22,340,658 23,618,027 23,618,027 25,025,058
4.0% 5.4% 4.0% 4.9% 2.9% 3.9% 3.9% 5.96%
FIXED COSTS 26,622,891 27,903,049 28,312,177 28,908,823 30,964,081 32,161,949 32,028,367 33,568,679
2.9% 4.8% 1.5% 2.1% 7.1% 2.3% 1.9% 4.37%
TOTAL OPERATING EXPENSES 83,985,639 88,013,208 91,396,375 94,681,100 99,337,089 103,572,638 103,439,056 109,252,142
4.6% 4.8% 3.8% 3.6% 3.6% 3.2% 3.1% 5.48%
SCHOOL CASH CAPITAL 597,235 779,060 872,764 749,998 600,000 800,000 800,000 944,000
MUNICIPAL CASH CAPITAL 1,987,161 1,195,760 1,194,567 1,670,460 650,000 836,509 836,509 965,000
CASH CAPITAL EXPENDITURES 2,584,397 1,974,820 2,067,331 2,420,458 1,250,000 1,636,509 1,636,509 1,909,000
TRANSFERS TO STABILIZATION FUNDS 500,000 600,000 600,000 0 0 0 0 1,250,000
SPECIAL APPROPRIATIONS 194,265 1,173,042 2,558,809 700,000 878,429 3,212,418 3,212,418 1,728,000
STATE & COUNTY CHARGES 995,573 1,015,303 1,230,700 1,186,662 1,424,853 1,428,426 1,501,941 1,568,333
TOTAL EXPENDITURES 88,259,874 92,776,373 97,853,215 98,988,220 102,890,371 109,849,991 109,789,924 115,707,475
SURPLUS/(DEFICIT) - GENERAL FUND 463,906 538,145 136,440 (30,619) 2,809,021 (3,162,927) (2,482,954) (2,978,000)
ATMDATA - 03-21-22.xlsx summary 3/22/2022Source page 4
FY 23 MUNICIPAL OPERATING BUDGETS SUMMARY - 3/22/2022
Change
from FY 22 Revised
Voted Change Change
Budget FY 23 from FY 23 from FY 23 Recommend
FY 21 Voted FY 22 Voted (Contract FY 23 Base Department Base Explanation for Base FY 23
DEPT # DEPARTMENT NAME Budget Budget Costs) Budget Request Budget Departments' Changes Redux Budget Redux Explanation Budget
Financial Audit Expense
129 EXECUTIVE OFFICE 503,830 510,826 13,796 524,622 526,722 2,100 2,100 526,722
($2.5K)
151 TOWN COUNSEL 299,440 299,440 - 299,440 299,440 - - 299,440
Centralizing budgets for
154 HUMAN RESOURCES 190,259 191,594 8,670 200,264 205,264 5,000 Employee Screening & 5,000 205,264
Drug Testing ($5K)
Community Director In order to balance the
Promotion and 35--->40 budget to the budget
179 PLANNING DEPARTMENT 91,376 91,376 4,112 95,488 197,965 102,477 hours ($22.5K); New Ast. 102,477 - target, new positions 95,488
Town Planner position ($80K) and hours ($22.5K)
($80K) are being removed.
195 TOWN REPORTS 3,000 3,000 - 3,000 3,150 150 5% increase ($150) 150 3,150
244 WEIGHTS AND MEASURES 7,500 7,500 - 7,500 7,500 - - 7,500
Est'd Contract Settlements
($431K); Tuition
910 EMPLOYEE CONTRACT BENEFIT 160,000 436,696 (184,177) 252,519 691,928 439,409 Reimbursement for AEA 439,409 691,928
($7.75K); Physical Fitness
Benefit for AEA ($650)
TOTAL EXECUTIVE AREA 1,255,405 1,540,432 (157,599) 1,382,833 1,931,969 549,136 102,477 446,659 1,829,492
Contract increase ($2.5K);
Phone Stipend ($400);
133 FINANCE DIRECTOR 229,015 229,115 4,959 234,074 237,398 3,324 - 3,324 237,398
MCTA School Travel Costs
($375)
Training Expenses
135 ACCOUNTING 255,642 273,787 34,355 308,142 312,992 4,850 ($4.25K); Fitness Benefit 4,850 312,992
($600)
145 TREASURER/COLLECTOR 224,759 229,119 4,204 233,323 233,323 - - - 233,323
New S/W: Threat
155 INFORMATION SYSTEMS 595,957 628,302 13,961 642,263 676,663 34,400 Response from Antivirus 34,400 676,663
Platform ($34.4K)
TOTAL FINANCE DEPARTMENT 1,305,373 1,360,323 57,479 1,417,802 1,460,376 42,574 - 42,574 1,460,376
Salary increases ($5.1K)
161 TOWN CLERK 216,645 218,809 5,620 224,429 229,522 5,093 Salary Increases ($5.1K) 5,093 - already included in Dept 224,429
910
Election Worker Salaries
($8.7K); Police Details
163 ELECTIONS 66,000 66,000 - 66,000 77,610 11,610 ($1K); Postage ($1.5K); - 11,610 77,610
Purchase of Services
($450)
TOTAL TOWN CLERK 282,645 284,809 5,620 290,429 307,132 16,703 5,093 11,610 302,039
Shift OT ($36K); Holidays
($23.7K); Working Out of
$10K Gas budget redux to
Grade ($1K); Electricity
right size this line item.
($8.2K); Heating Fuel
$8.2K Electricity increase
($3K); R&M Radio Equip.
210 POLICE DEPARTMENT 5,464,679 5,565,150 97,550 5,662,700 5,746,098 83,398 21,200 62,198 reduced due to new lower 5,724,898
($3K); Other
rate in effect as of 12/21.
Communications ($5K)
Removed $3K increase to
Operational Supplies
Communications line.
($2.5K); Dues &
Memberships($1K).
292 ANIMAL CONTROL 137,189 138,202 (3,185) 135,017 135,017 - - 135,017
TOTAL POLICE & ANIMAL CONTROL 5,601,868 5,703,352 94,365 5,797,717 5,881,115 83,398 21,200 62,198 5,859,915
ATMDATA - 03-21-22.xlsx municipal budgets 3/22/2022Source page 5
FY 23 MUNICIPAL OPERATING BUDGETS SUMMARY - 3/22/2022
Change
from FY 22 Revised
Voted Change Change
Budget FY 23 from FY 23 from FY 23 Recommend
FY 21 Voted FY 22 Voted (Contract FY 23 Base Department Base Explanation for Base FY 23
DEPT # DEPARTMENT NAME Budget Budget Costs) Budget Request Budget Departments' Changes Redux Budget Redux Explanation Budget
New Contract Items
($218.7K); New Deputy Fire
Chief of Operations In order to balance the
($119.6K); Juneteenth budget to the budget
($18K); Vaca Buyback target, the Deputy Chief
220 FIRE DEPARTMENT 6,045,110 6,204,966 198,441 6,403,407 6,799,725 396,318 ($8K); Electricity ($10K); 153,785 242,533 new position ($119.6K) is 6,645,940
Software Maint ($8K); removed, in addition to
Cancer Screening ($8K); $34.1K in increased
Bldg Maint & Supplies expense requests.
($5K); Contractual Lease
Increase ($1K);
215 DISPATCH SERVICES 258,113 265,856 - 265,856 273,832 7,976 3% Contractual Increase - 7,976 273,832
221 FIRE ALARM 22,975 22,975 - 22,975 26,900 3,925 Repair & Maint. ($3.9K); - 3,925 26,900
Contractual Salary
Increase ($13.7K);
Salary increases ($13,7K)
Supplies ($10K); Medical
231 AMBULANCE 444,030 444,030 - 444,030 480,136 36,106 13,700 22,406 already included in Dept 466,436
Supplies ($8.3K); Stretcher
910
Service Agrmt ($2.9K);
Ambulance Billing ($1.2K)
Contractual Salary
291 EMERGENCY MANAGEMENT 31,650 31,650 - 31,650 34,650 3,000 - 3,000 34,650
Increase ($3K)
TOTAL FIRE DEPARTMENT 6,801,878 6,969,477 198,441 7,167,918 7,615,243 447,325 167,485 279,840 7,447,758
176 ZONING BOARD 27,772 27,772 815 28,587 28,587 - - - 28,587
241 BUILDING DEPT 359,492 366,486 21,890 388,376 388,376 - - - 388,376
TOTAL BUILDING & ZONING 387,264 394,258 22,705 416,963 416,963 - - - 416,963
$3K Electricity reduced
192 PUBLIC BUILDINGS 610,883 625,418 5,506 630,924 633,924 3,000 Electricity ($3K) 3,000 - due to new lower rate in 630,924
effect as of 12/21.
632 PEQUITSIDE FARM 30,000 30,000 - 30,000 30,000 - - - 30,000
SUB-TOTAL PROPERTY MAINTENANCE 640,883 655,418 5,506 660,924 663,924 3,000 3,000 - 660,924
400 DPW ADM 344,687 394,812 794 395,606 395,606 - - 395,606
410 ENGINEERING 250,064 253,185 8,903 262,088 262,088 - - 262,088
Reporting rqmts ($24K);
Bldg. Maint Supplies
($10K); Communications Reduced $19.5K in order
420 HIGHWAY MAINTENANCE 1,063,671 1,084,071 8,989 1,093,060 1,145,060 52,000 19,500 32,500 1,125,560
($4K); Tools & Hardware to balance.
($8K); Sand, Stone &
Gravel ($6K)
425 STREET SIGNS 65,700 75,700 - 75,700 75,700 - - - 75,700
426 GAS & OIL 61,190 61,190 - 61,190 61,190 - - - 61,190
Repair/Maint & Equipment Reduced $19.5K in order
427 HIGHWAY EQUIPMENT MAINT 329,698 338,440 1,846 340,286 405,286 65,000 19,500 45,500 385,786
($65K) to balance.
491 CEMETERY 181,074 186,373 1,031 187,404 187,404 - - - 187,404
492 TREE DEPARTMENT 157,156 162,637 197 162,834 162,834 - - - 162,834
TOTAL PUBLIC WORKS 3,094,123 3,211,826 27,266 3,239,092 3,359,092 120,000 42,000 78,000 3,317,092
542 YOUTH SERVICES 5,000 5,000 - 5,000 5,000 - - - 5,000
630 RECREATION 778,643 806,100 72,077 878,177 886,277 8,100 Min. Wage Incrse ($8.1K) - 8,100 886,277
650 PARKS 92,200 80,000 - 80,000 80,000 - - 80,000
TOTAL RECREATION DEPT 875,843 891,100 72,077 963,177 971,277 8,100 - 8,100 971,277
131 FINANCE COMMITTEE 12,500 12,500 - 12,500 12,500 - - - 12,500
182 CAPITAL PLANNING COMMITTEE 2,556 2,556 - 2,556 2,556 - - - 2,556
184 BLDG RENOVATIONS COMM 3,200 3,200 - 3,200 3,200 - - - 3,200
ATMDATA - 03-21-22.xlsx municipal budgets 3/22/2022Source page 6
FY 23 MUNICIPAL OPERATING BUDGETS SUMMARY - 3/22/2022
Change
from FY 22 Revised
Voted Change Change
Budget FY 23 from FY 23 from FY 23 Recommend
FY 21 Voted FY 22 Voted (Contract FY 23 Base Department Base Explanation for Base FY 23
DEPT # DEPARTMENT NAME Budget Budget Costs) Budget Request Budget Departments' Changes Redux Budget Redux Explanation Budget
Increased Contractor
Admin Support ($13.3K);
In order to balance the
Supplies ($1.5K); Cleaning
budget to the budget
& Maint. ($7.5K);
target, new positions and
Professional Fees ($15K);
544 PAUL REVERE HERITAGE TRUST 5,652 11,704 - 11,704 71,500 59,796 29,796 30,000 hours ($13.3K) are being 41,704
Community Events ($5K);
removed. Reduced an
Insurance ($10K); Phone &
additional $16.5K to
Internet ($3K); Gas &
balance.
Electric ($3K); Trash
Removal ($1.5K)
545 SUBSTANCE ABUSE COMMITTEE 10,000 10,000 - 10,000 10,000 - - - 10,000
546 WALK, BIKE & HIKE COMMITTEE 1,000 1,000 - 1,000 1,000 - - - 1,000
547 DISABILITY COMMISSION 900 900 - 900 400 (500) No Board Secretary - (500) 400
691 HISTORICAL COMMISSION 3,669 3,669 - 3,669 3,669 - - - 3,669
692 BEAUTIFICATION COMMITTEE 1,378 1,378 (686) 692 692 - - - 692
Annual Recycling Mailer
177 SUSTAINABILITY COMMITTEE - 1,000 - 1,000 3,000 2,000 and Other Educational - 2,000 3,000
Projects ($2K)
Jewish Cultural
548 DIVERSITY EQUITY & INCLUSION COMMITTEE - 3,500 - 3,500 4,500 1,000 - 1,000 4,500
Celebration costs ($1K).
TOTAL COMMITTEES & COMMISSIONS 40,855 51,407 (686) 50,721 113,017 62,296 29,796 32,500 83,221
141 ASSESSORS 374,513 379,036 15,275 394,311 394,311 - - 394,311
DEP Requires Certified
171 CONSERVATION COMMISSION 138,633 161,688 7,914 169,602 171,052 1,450 Mail ($350); Agent Contract 1,450 171,052
($1,100)
Increased advertising of
175 PLANNING BOARD 70,734 70,734 4,345 75,079 81,079 6,000 Advertising ($6K) 6,000 - 75,079
$6K removed.
510 HEALTH DEPARTMENT 379,749 370,034 34,408 404,442 404,442 - - 404,442
In order to balance the
Social Worker hours
budget to the budget
increase 19.5--->35
541 ELDER & HUMAN SERVICES (COA) 466,837 470,774 27,751 498,525 526,244 27,719 24,518 3,201 target, new positions 501,726
($24.5K); Social Programs
($24.5K) and hours are
($3.2K)
being removed.
In order to balance the
New PT Asst. ($21.2K);
budget to the budget
Other Veteran Events
543 VETERANS 268,653 297,602 29,753 302,355 332,839 30,484 21,200 9,284 target, new positions 311,639
Supplies ($9K); Dues &
($21.2K) and hours are
Memberships ($284)
being removed.
PT Young Adult Asst. In order to balance the
($32.3K); Night Dif. ($2.3K); budget to the budget
610 LIBRARY 1,387,095 1,486,175 (32,832) 1,453,343 1,510,972 57,629 HVAC Maint. & Lawn 32,296 25,333 target, new positions 1,478,676
Equip. ($12K); E-Books ($32.3K) and hours are
($11K) being removed.
TOTAL ALL OTHER 3,086,214 3,211,043 86,614 3,297,657 3,420,939 123,282 84,014 39,268 3,336,925
TOTAL MUNICIPAL 22,731,468 23,618,027 406,282 24,024,309 25,477,123 1,452,814 452,065 1,000,750 5.96% 25,025,058
7.87% 6.05% Need to Reduce (0.00)
Revised Budget Target 25,025,058
ATMDATA - 03-21-22.xlsx municipal budgets 3/22/2022Source page 7
FIXED COSTS and STATE and COUNTY ASSESSMENTS
FY 2017 FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 FY 2022 FY 2023
DEPT DESCRIPTION ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL BUDGET ESTIMATE ESTIMATE
132 RESERVE FUND (for Transfer Out) 0 0 0 0 0 600,000 600,000 600,000
422 STREET LIGHTS 128,544 93,310 78,799 62,632 79,317 75,000 75,000 75,000
423 SNOW & ICE 764,097 774,115 714,458 405,906 835,317 650,500 650,500 650,500
433 TRASH COLLECTION 1,858,338 1,942,789 1,951,969 2,024,995 2,096,983 2,447,500 2,347,500 2,447,500
INSIDE LEVY 2,867,843 2,721,647 2,800,082 2,801,029 3,164,705 3,120,507 3,086,925 3,188,279
OUTSIDE LEVY 2,000,065 2,040,259 1,757,578 1,635,229 2,018,114 1,491,610 1,491,610 1,547,126
TOTAL DEBT SERVICE 4,867,907 4,761,906 4,557,661 4,436,257 5,182,819 4,612,117 4,578,535 4,735,405
840 BLUE HILLS REGIONAL 1,180,767 1,160,586 1,207,788 1,447,694 1,476,512 1,472,906 1,472,906 1,603,337
841 NORFOLK COUNTY AGGIE 13,727 14,696 13,755 19,460 16,000 20,000 20,000 50,000
911 RETIREMENT EXPENSES 4,397,289 4,799,914 5,249,461 5,638,718 6,035,583 6,463,772 6,463,772 6,932,851
913 UNEMPLOYMENT 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000
914 HEALTH INSURANCE 11,414,286 12,124,911 12,428,532 12,452,037 12,898,486 13,143,953 13,143,953 13,045,159
915 LIFE INSURANCE 59,640 59,994 60,202 59,181 59,193 62,250 62,250 62,250
TOTAL HEALTH & LIFE INSURANCE 11,473,926 12,184,906 12,488,734 12,511,218 12,957,679 13,206,203 13,206,203 13,107,409
946 TOWN INSURANCE 1,068,297 1,070,828 1,133,634 1,137,058 1,218,901 1,367,845 1,367,845 1,460,666
993 OPEB TRUST FUND 770,000 1,000,000 800,000 1,030,000 914,000 1,050,000 1,050,000 1,150,000
990 OTHER TRANSFERS 0 0 15,918 94,885 50,970 96,106 96,106 656,011
TOTAL FIXED COSTS 26,622,891 27,903,049 28,312,177 28,908,823 30,964,081 32,161,949 32,028,367 33,568,679
2.9% 4.8% 1.5% 2.1% 7.1% 3.4% 3.4% 4.4%
820 STATE ASSESSMENTS 788,950 806,294 1,016,466 969,533 1,202,295 1,203,703 1,277,218 1,337,992
830 NORFOLK COUNTY TAX 206,623 209,009 214,234 217,129 222,558 224,723 224,723 230,341
TOTAL STATE & COUNTY 995,573 1,015,303 1,230,700 1,186,662 1,424,853 1,428,426 1,501,941 1,568,333
ATMDATA - 03-21-22.xlsx fixed costs 3/22/2022Source page 8
WATER SEWER RINK ENTERPRISE FUND OPERATING BUDGETS
FISCAL FISCAL FISCAL FISCAL FISCAL FISCAL
2018 2019 2020 2021 2022 2023
DESCRIPTION ACTUALS ACTUALS ACTUALS ACTUALS BUDGET BUDGET
WATER REVENUE 7,365,806 7,013,139 6,488,324 7,787,484 7,885,870 8,611,036
SALARIES & WAGES 874,844 1,010,552 1,085,909 1,102,934 980,394 1,044,812
MWRA ASSESSMENT 2,551,203 1,884,292 2,147,100 1,637,287 2,137,222 2,022,211
DEBT SERVICE 2,352,219 2,238,918 2,198,295 2,356,899 2,734,995 3,329,298
CHARGES FROM GENERAL FUND 514,825 584,844 536,298 632,564 660,999 742,455
OTHER EXPENSES 1,271,914 1,317,761 1,146,910 1,021,963 1,372,260 1,472,260
TOTAL WATER OPERATING EXPENSES 7,565,005 7,036,368 7,114,512 6,751,647 7,885,870 8,611,036
CASH CAPITAL 732,332 363,688 235,000 65,700 72,000 80,000
TOTAL WATER ENTERPRISE EXPENSES 8,297,337 7,400,056 7,349,512 6,817,347 7,957,870 8,691,036
WATER SURPLUS/(DEFICIT) (931,531) (386,917) (861,188) 970,137 (72,000) (80,000)
SEWER REVENUE 7,423,938 6,976,818 6,773,653 7,431,333 6,650,517 6,825,939
SALARIES & WAGES 304,448 435,301 459,275 458,076 557,525 506,148
MWRA ASSESSMENT 4,252,646 4,425,854 4,633,404 4,629,513 4,661,549 4,901,007
DEBT SERVICE 1,126,658 1,030,120 862,506 663,465 599,131 559,590
CHARGES FROM GENERAL FUND 358,865 326,670 329,454 378,855 402,613 429,495
OTHER EXPENSES 466,191 347,713 185,498 335,490 429,699 429,699
TOTAL SEWER OPERATING EXPENSES 6,508,808 6,565,658 6,470,137 6,465,399 6,650,517 6,825,939
CASH CAPITAL 403,380 199,350 200,000 13,500 382,000 415,000
TOTAL SEWER ENTERPRISE EXPENSES 6,912,188 6,765,008 6,670,137 6,478,899 7,032,517 7,240,939
SEWER SURPLUS/(DEFICIT) 511,750 211,811 103,516 952,434 (382,000) (415,000)
RINK REVENUE 29,351 64,871 40,331 169,736 390,620 404,462
SALARIES & WAGES 0 1,331 0 37,590 121,400 121,400
DEBT SERVICE 7,289 6,120 0 110,499 108,851 109,351
CHARGES FROM GENERAL FUND 0 0 0 5,460 14,829 28,171
OTHER EXPENSES 4,870 4,437 8,785 73,964 145,540 145,540
TOTAL RINK OPERATING EXPENSES 12,159 11,888 8,785 227,514 390,620 404,462
CASH CAPITAL 0 0 0 17,000 0 0
TOTAL RINK ENTERPRISE EXPENSES 12,159 11,888 8,785 244,514 390,620 404,462
RINK SURPLUS/(DEFICIT) 17,192 52,983 31,546 (74,778) - -
ATMDATA - 03-21-22.xlsx enterprises 3/22/2022