HomeMy Public PortalAboutFY2019 General Fund Budget as of 031920181
Town of Brewster
2198 Main Street
Brewster, MA 02631-1898
Phone: (508) 896-3701
Fax: (508) 896-8089
FY 2019
BUDGET COVER LETTER
To: Select Board & Finance Committee
From: Michael E. Embury, Town Administrator
Irene Larivee, Finance Director
Subject: Fiscal Year 2019 Town Operating Budget and Revolving
Funds
Date: March 19, 2018
OVERVIEW
The proposed Fiscal Year 2019 budget presents a fiscally responsible plan allowing
us to maintain town and school services and programs at our current level. I am
happy to say we are able to again accomplish this without submitting a request to
Town Meeting for an operational override.
The Fiscal 2019 budget format reflects the second year of format changes brought
about by the Municipal Modernization Act which provides flexibility in the
operation and reporting of municipal finances. The budget format has departments
grouped by functional areas that correspond to the Uniform Massachusetts
Accounting System
GENRAL FUND BUDGET
Revenues
Property Tax Revenues are budgeted to increase by $2,039,443
($33,592,013). These revenues consist of: Levy Limit; Prop 21/2 increase;
New Growth; Debt Exclusion; and Cape Cod Commission Levy Exclusion.
Estimated Local Receipts are budgeted to increase by $13,003
($6,669,762) or 0.2%)
Office of:
Select Board
Town Administrator
2
Expenditures
Expenditures are budgeted to increase by $1,108,860. This results from the
Special Revenue Funds (see Overview) being responsible for their
expenditures as well as their revenues.
Salary Adjustments – Fiscal Year 2019 calendar cycle results in a
requirement for us to budget for 52.0 weeks.
The Town’s five collective bargaining units’ contracts are in their second year
of three year contracts.
1.Service Employees International Union (SEIU) - 33 employees (2.0%)
2.Office & Professional Employees International Union (OPEIU) - 22
employees (1.75%)
3.International Association of Fire Fighters (IAFF) - 14 employees ($500
+ 2.75%)
4.Brewster Police Union (BPU) - 17 employees (2.75%)
5.Brewster Ladies Library Association (BLLA) – 3 full-time and 6 part-
time employees (2.0%)
6.Personnel Bylaw Employees – 38 FT/7 PT (2.75%)
We also have a large number of seasonal part-time employees working
primarily within the Golf, Public Works and Recreation Departments, who
are covered under the Personnel Bylaw and are not included in the
aforementioned employee counts.
General Liability Insurance – We do not have accurate budgetary estimates
from the Massachusetts Inter-local Insurance Association (MIIA) at this time
and do not expect to receive any more definitive information until the end of
March of 2015.
Pension/Retirement Expense – This budget includes an actual assessment
number from the Barnstable County Retirement Association for FY2017 that
reflects a 8.6% increase over the current fiscal year. We are eligible for an
early payment credit which is have captured within this budget.
Health Care/Fringe Benefits – This budget category includes all costs for
unemployment, health care, life insurance and Medicare for town, library
and school employees. We have adjusted the budget detail to reflect current
plan participation by employees; and have been provided rates that increase
the budget by 6%. We do belong to a large purchasing collaborative called
the Cape Cod Municipal Health Group, which includes approximately 52
governmental entities.
3
Veteran’s Benefits – We continue to see a significant growth in this area
recently due to an increasing number of veterans in need. We are generally
reimbursed 75% of these costs from the Commonwealth of Massachusetts
through the Cherry Sheet.
DEBT SERVICE
The Town’s General Fund Debt Service budget will increase from $2,147,903
in FY2018 to a sum of $2,194,375 for FY2019.
Additional debt related to Water and Golf are contained in their revolving
fund spending limits.
SCHOOL DEPARTMENTS
The Nauset Regional School Committee’s FY2019 budget has increased from
$9,953,157 to $10,397,696 (+444,539 or 4.5%).
Brewster’s portion of the FY2019 Cape Cod Tech’s assessment will increase
from $831,711 to $845,458 (+13,747 or 1.6%).
The Brewster School Committee’s FY2019 budget request has increased from
$9,510,777 to $9,748,546 (+237,769 or 2.5%).
NEW POSITIONS/PROGRAMS
It is required that any requests for new positions or programs be supported
by a statement of need and identification of funding to support the request. This
budget contains a new positon for the Council on Aging and a new position for the
Department of natural Resources.
The COA position is required as the department moves into the next phase
of expanding their program development and offerings. The DNR position has been
a long standing need as responsibilities have increased greatly over the last 10
years with no additional needed help. Additional mandatory requirements from
Mass DEP and Dept. of Health is increasing the reporting responsibilities and
obviate the need for an additional employee.
The Town’s General Fund is proposed to increase by $1,366,472 or 3.3% for
FY 2019 of which 85.0% is attributed to Education with the remaining increase of
15.0% for Town services and programs.
TOWN REVOLVING FUNDS
The Town has the following revolving funds: Golf, Water, Crosby Mansion,
Telecommunications, Cable Franchise and Recreation. Each of these funds have
a bottom line expenditure (which includes their capital expenditures) approved at
4
Town Meeting which cannot be exceeded without returning to Town Meeting for
approval.
GOLF
The proposed FY 2019 budget for the Golf Revolving Fund is $4,037,922.
This is a reduction of $195,129 or 4.6% from FY 2018 budget.
WATER
The proposed FY 2019 budget for the Water Fund is $2,682,581. This is a
reduction of 11.2% or $339,516 from FY 2018 budget.
RECREATION
The proposed FY 2019 budget for the Recreation Revolving Fund is $150,272.
This is a reduction of $18,760 or 11.1% less than the FY 2018 Revolving Fund
budget.
CROSBY MANSION
The proposed Crosby Mansion Fund for FY 2019 is $91,390. This is an
increase of $13,390 over FY 2018 due to benefits being included in FY 2019 (not
included in FY 2018) and a slight increase in the Contingency line item for FY 2019.
TELECOMMUNICATIONS
The proposed Telecommunications Fund for FY 2019 will increase by $4,600
to $100,000.
CABLE FRANCHISE
The Cable Franchise Fund is slated to increase by $26,000 due primarily to
an increase in professional services.
FY2019
PROJECTION
1 30,648,080$
2 766,202$
3 160,239$
4 Excess Levy Capacity -$
5 Proposition 2 1/2 Operating Override -$
6 1,856,765$
7 -$
8 160,727$
33,592,013$
Projected Excess
33,592,013$
FY2019
PROJECTION
1 1,844,817$
2
1,522,945$
b. Other Excise Tax 1,360,808$
160,210$
6,875$
536,454$
f. Fees 115,770$
g. Rentals 66,856$
h. Departmental Revenue 130,949$
i. License & Permits 779,375$
j. Special Assessments -$
k. Fines & Forfeits 27,326$
l. Investment Income 47,268$
m. Medicaid Reimbursement 70,110$
-$
o. Miscellaneous Non-Recurring -$
3 -$
4 -$
6,669,762$ Estimated Receipts Sub-total
MLBC State Grant Reimbursement (BLLibrary)
Property Tax Levy Sub-total
B. Estimated Local Receipt Categories:
State Local Aid
Town Local Receipts
MSBA State Grant Reimbursement (Eddy School Capital)
a. Motor Vehicle Excise
c. Penalties & Interest on Taxes and Excise
d. Payments in Lieu of Taxes
e. Charges for Services (Transfer Station)
n. Miscellaneous Recurring
TOWN OF BREWSTER
FINANCIAL FORECAST
GENERAL FUND
FISCAL YEAR 2019 (March 19, 2018)
1. ESTIMATED REVENUES RESOURCES
A. Property Tax:
Projected Excess Capacity
Future Debt Exclusion
Prior Year Levy Limit
Proposition 2 1/2 Increase
New Growth (Estimate for Future Years)
Debt Exclusion
County Maintenance of Effort - 6A Raised in Levy
Maximum Allowable Tax Levy
3/16/2018 Page 1 of 4
TOWN OF BREWSTER
FINANCIAL FORECAST
GENERAL FUND
FISCAL YEAR 2019 (March 19, 2018)
FY2019
PROJECTION
1 939,087$
2 Overlay Surplus -$
3 Repurpose old articles (completed and/or closed)520,118$
4 Borrowing 485,000$
1,944,205$
42,205,981$
Free Cash
C. Other Available Funds (One Time Source / Not Guaranteed Each
Year):
Other Available Funds Sub-total
1. GRAND TOTAL ESTIMATED REVENUES
3/16/2018 Page 2 of 4
TOWN OF BREWSTER
FINANCIAL FORECAST
GENERAL FUND
FISCAL YEAR 2019 (March 19, 2018)
2. ESTIMATED EXPENDITURES
FY2019
PROJECTION
1 11,743,820$
2 Elementary School Operating Budget Inc. Fringe Benefits & Ret.9,748,546$
3
a.Town Fringe Benefits 2,102,386$
b.Town Retirement / Pension Expense (FY18 Forward)1,694,546$
c.General Insurance 513,850$
4 10,397,696$
5 Cape Cod Technical School Assessment 845,458$
6 262,851$
37,309,153$
FY2019
PROJECTION
1 1,778,450$
2 220,763$
3 115,162$
4 Cape Cod Technical School Assessment -$
5 Issuance Costs 30,000$
6 Short Term Debt Principal & Interest 50,000$
2,194,375$
Town Salaries & Expense
Nauset Regional School Assessment
Other Expense & Assessments (Previously Shown in Town Expense)
Insurance
A. Operating Budgets - Town & Schools:
Sub-total Debt Obligations
Sub-total Operating Budgets
B. Debt Budgets - Town & Schools:
Nauset Regional School Debt Assessment
Town Principal & Interest
Elementray School Principal & Interest
3/16/2018 Page 3 of 4
TOWN OF BREWSTER
FINANCIAL FORECAST
GENERAL FUND
FISCAL YEAR 2019 (March 19, 2018)
FY2019
PROJECTION
1 -$
2 Skipping Program 4,500$
3 Cultural Council 10,000$
4 -$
a.Town 1,568,500$
b.School 465,705$
2,048,705$
FY2019
PROJECTION
1 653,748$
2 -$
3 Overlay Reserve for Abatements -$
4 Prior Year Overlay & Other Deficits -$
5 Prior Year Snow & Ice Deficit Raised on Recap -$
653,748$
42,205,981$
(0)$
Deficit will result in a requirement for either a Prop 2 1/2 Override, new revenue source, budget reductions or a combination thereof.
Adjusted Surplus or Deficit
Sub-total ATM Warrant Articles
D. Other Special Charges & Assessments
State Local Aid Charges & Offsets
County Assessments (Other Than Retirement)
Sub-total Charges & Assessments
2. GRAND TOTAL ESTIMATED EXPENDITURES
3. PROJECTED SURPLUS OR (DEFICIT*)
C. Warrant Articles for Annual / Special Town Meeting
Unpaid Bills
Capital Expenditures (Doesn't include prior Road / Fire Station bans)
3/16/2018 Page 4 of 4
TOWN OF BREWSTER
FISCAL YEAR 2019
March 19, 2018
DEPT HEAD
TOWN
ADMINISTRATOR SELECTBOARD
FINANCE
COMMITTEE
CATEGORY EXPENDED APPROPRIATED REQUESTED RECOMMENDED RECOMMENDED RECOMMENDED
GENERAL GOVERNMENT
Finance Committee $ 77,833 $ 117,795 $ 105,700 $ 104,700 $ - $ 5,700 -11.1% $ (13,095)
Finance & Operations $ 792,126 $ 893,468 $ 926,661 $ 926,661 $ - $ 926,661 3.7% $ 33,193
Legal $ 148,645 $ 165,640 $ 165,640 $ 165,640 $ - $ 165,640 0.0% $ -
Moderator $ 300 $ 300 $ 300 $ 300 $ 300 $ 300 0.0% $ -
Planning $ 140,189 $ 170,582 $ 183,516 $ 183,516 $ - $ - 7.6% $ 12,934
Selectmen / Administration $ 424,374 $ 441,278 $ 468,557 $ 468,557 $ - $ - 6.2% $ 27,279
Town Clerk $ 172,364 $ 176,545 $ 185,365 $ 185,365 $ 185,365 $ 185,365 5.0% $ 8,820
SUBTOTAL GENERAL GOVERNMENT $ 1,755,831 $ 1,965,608 $ 2,035,739 $ 2,034,739 $ 185,665 $ 1,283,666 3.5% $ 69,131
SAFETY & PROTECTION
Building Inspections $ 373,379 $ 381,010 $ 409,020 $ 409,020 $ 409,020 $ 409,020 7.4% $ 28,010
Fire Department $ 1,993,312 $ 2,032,772 $ 1,989,696 $ 1,989,696 $ 1,989,696 $ 1,989,696 -2.1% $ (43,076)
Health Department $ 224,956 $ 226,109 $ 244,176 $ 244,176 $ 244,176 $ 244,176 8.0% $ 18,067
Natural Resources $ 304,096 $ 305,523 $ 446,015 $ 446,015 $ 446,015 $ 446,015 46.0% $ 140,492
Police Department $ 2,521,891 $ 2,523,200 $ 2,666,710 $ 2,666,710 $ 2,666,710 $ 2,666,710 5.7% $ 143,510
SUBTOTAL SAFETY & PROTECTION $ 5,417,633 $ 5,468,614 $ 5,755,617 $ 5,755,617 $ 5,755,617 $ 5,755,617 5.2% $ 287,003
MAINTENANCE
Public Buildings $ 134,294 $ 135,189 $ 159,770 $ 159,770 $ 159,770 $ 159,770 18.2% $ 24,581
Public Works $ 1,497,317 $ 1,588,579 $ 1,941,296 $ 1,941,296 $ 1,941,296 $ 1,941,296 22.2% $ 352,717
Snow & Ice Removal $ 243,120 $ 154,775 $ 154,775 $ 154,775 $ 154,775 $ 154,775 0.0% $ -
Utilities $ 434,679 $ 434,888 $ 449,524 $ 461,886 $ - $ 449,524 6.2% $ 26,998
SUBTOTAL MAINTENANCE $ 2,309,410 $ 2,313,431 $ 2,705,365 $ 2,717,727 $ 2,255,841 $ 2,705,365 17.5% $ 404,296
HUMAN SERVICES
Council on Aging $ 246,196 $ 247,997 $ 316,473 $ 316,473 $ 316,473 $ 316,473 27.6% $ 68,476
Veteran's Services $ 69,999 $ 76,267 $ 78,170 $ 78,170 $ - $ 78,170 2.5% $ 1,903
SUBTOTAL HUMAN SERVICES $ 316,195 $ 324,264 $ 394,643 $ 394,643 $ 316,473 $ 394,643 21.7% $ 70,379
CULTURE & RECREATION
Brewsters Ladies Library $ 553,786 $ 557,178 $ 643,442 $ 643,442 $ - $ 643,442 15.5% $ 86,264
Recreation $ 131,594 $ 131,596 $ 193,652 $ 193,652 $ 193,652 $ 193,652 47.2% $ 62,056
Millsites $ 3,552 $ 8,200 $ 4,000 $ 4,000 $ 4,000 $ 4,000 -51.2% $ (4,200)
SUBTOTAL CULTURE & RECREATION $ 688,931 $ 696,974 $ 841,094 $ 841,094 $ 197,652 $ 841,094 20.7% $ 144,120
% CHANGE
YR / YR
$ CHANGE
YR / YR
FY2019
FY2018FY2017GENERAL FUND
Summary 3/16/2018
DEPT HEAD
TOWN
ADMINISTRATOR SELECTBOARD
FINANCE
COMMITTEE
CATEGORY EXPENDED APPROPRIATED REQUESTED RECOMMENDED RECOMMENDED RECOMMENDED
% CHANGE
YR / YR
$ CHANGE
YR / YR
FY2019
FY2018FY2017GENERAL FUND
TOWN CONTRACTUAL OBLIGATIONS $ - $ 331,768 $ - $ - $ - $ - -100.0% $ (331,768)
SUBTOTAL TOWN CONTRACTUAL
OBLIGATIONS $ - $ 331,768 $ - $ - $ - $ - -100.0% $ (331,768)
EDUCATION
Elementary Schools $ 8,716,046 $ 8,720,731 $ 9,748,546 $ 9,748,546 $ - $ - 11.8% $ 1,027,815
Nauset Regional Schools $ 9,684,955 $ 9,684,955 $ 10,397,696 $ 10,397,696 $ - $ - 7.4% $ 712,741
Cape Cod Technical Schools $ 828,976 $ 831,711 $ 845,458 $ 845,458 $ 845,458 $ 845,458 1.7% $ 13,747
SUBTOTAL EDUCATION $ 19,229,977 $ 19,237,397 $ 20,991,700 $ 20,991,700 $ 845,458 $ 845,458 9.1% $ 1,754,303
DEBT SERVICE
Principal & Interest $ 3,029,695 $ 3,338,813 $ 2,194,375 $ 2,194,375 $ - $ - -34.3% $ (1,144,438)
SUBTOTAL DEBT SERVICE $ 3,029,695 $ 3,338,813 $ 2,194,375 $ 2,194,375 $ - $ - -34.3% $ (1,144,438)
INSURANCE AND FRINGE BENEFITS
General Insurance $ 421,534 $ 460,050 $ 554,738 $ 513,850 $ - $ - 11.7% $ 53,800
Fringe Benefits Including OPEB $ 4,189,786 $ 4,310,501 $ 3,796,932 $ 3,796,932 $ - $ - -11.9% $ (513,569)
SUBTOTAL INSURANCE & FRINGE
BENEFITS $ 4,611,320 $ 4,770,551 $ 4,351,670 $ 4,310,781 $ - $ - -9.6% $ (459,769)
OTHER OPERATING EXPENSE &
ASSESSMENTS
Assessments $ 47,687 $ 47,687 $ 50,161 $ 50,161 $ - $ 38,881 5.2% $ 2,474
Alewives Committee $ 1,817 $ 3,400 $ 4,350 $ 3,450 $ 4,350 $ 4,350 1.5% $ 50
Stabilization Fund $ 45,000 $ 45,000 $ 45,000 $ 45,000 $ - $ - 0.0% $ -
Local Service Funding $ 150,619 $ 141,459 $ 164,240 $ 164,240 $ 115,740 $ 166,240 16.1% $ 22,781
SUBTOTAL OTHER OPERATING EXPENSE
& ASSESSMENTS $ 245,122 $ 237,546 $ 263,751 $ 262,851 $ 120,090 $ 209,471 10.7% $ 25,305
GRAND TOTAL OF GENERAL FUND
OPERATING BUDGETS $ 37,604,115 $ 38,684,966 $ 39,533,954 $ 39,503,527 $ 9,676,796 $ 12,035,314 2.1% $ 818,561
Summary 3/16/2018