Town of Falmouth, Maine Proposed Budget Fiscal Year 2015-2016 Submitted by Nathan A. Poore, Town Manager Peter McHugh, Finance Director TABLE OF CONTENTS I. A Citizen’s Guide to the FY16 Budget Document 1 II. Budget Summary and Overview Transmittal Letter Budget Analysis 5 6 9 III. General Fund Revenues 19 IV. Expenditure Detail General Government Administration Council/Legislative Legal Town Clerk Building Maintenance Cable Television 23 25 29 31 33 37 41 Finance Assessment Administration Accounting and Control Debt Service Insurance/Risk Management Information Systems 43 45 49 53 55 59 Public Safety Police Administration Patrol Investigations/Court School Resource Officer Fire Protection & Emergency Medical Services Communications Harbor Control Animal Control Police Building Maintenance Street Lights & Traffic Signals 63 65 69 75 79 81 87 91 95 97 99 IV. V. VI. Expenditure Detail (cont) Public Works Streets and Rights of Way Solid Waste 101 103 109 Community Development 113 Economic Development 119 Community Programs Recreation Adult Programming Parks Mason Motz Building 123 125 127 129 133 Non-Departmental& Other Agencies Non-Departmental Other Agencies 135 137 139 Appendix A – Capital Expenditure Schedules and Tax Increment Financing Districts Capital Expenditure Schedules Tax Increment Financing Districts 143 Appendix B – Library Budget 221 149 199 VII. Appendix C – Division Expense Summary 229 VIII. Appendix D – Fund Balance Policy 235 A Citizen?s Guide to the FY16 Budget Document The Town of Falmouth budget document is intended to provide public concise and readable information to the public about Town government. The budget document represents the de?nitive policy statement of the Town, establishing levels of service and determining the allocation of municipal resources. The budget serves as an Operational tool and planning guide, wherein the present policies and plans for the future are presented for the scrutiny of citizens, whom are the ultimate consumers of municipal services. The Table of Contents lists every subject covered in this document and its page number. As a further aid, the document is divided into the following four sections: Budget Summary and Overview Capital Improvement Program Revenue Detail Expenditure Detail (Broken down by departments and divisions) The Budget Summary and Overview section provides general information about the budget. It includes the letter of transmittal from the Town Manager to the Town Council as well as various information and statistical data relating to the budget. The Capital Improvement Program (CIP) section contains the Town?s multi year Capital Improvement Program. This section includes a ?nancial overview of the CIP, a description of approved CIP projects, the equipment replacement schedules for the Town?s operating departments, and the Town?s proposed street paving schedule. The Tax Increment Financing District (TIF) section contains the Town?s multi?year project plan for each of our 4 TIF Districts and shows the captured value tax revenues and fund balance for each District by ?scal year. The Revenue Detail section contains information on the Town?s various revenue accounts including actual revenues for FY14, estimated revenues for FY15, and proposed revenues for FY16. Line item notes for the various revenue accounts are also included in this section. The Expenditure Detail section provides detailed information on all expenditure accounts. This section is further divided into programs within departments. Each department section includes an organizational chart of the department, expenditure detail, and line item notes for the major line item accounts. The line item expenditure detail includes actual expenditures for FY14, estimated expenditures for FY15, and proposed expenditures for FY16 General Information The accounts of the Town are organized on the basis of funds and account groups, each of which is considered to be a separate accounting entity. The operations of each fund are maintained using a set of self-balancing accounts that are composed of its assets, liabilities, fund equity, revenues, and expenditures. This budget document deals with the operations of the Town?s General Fund, Capital Improvements Fund and TIF Funds. The general fund is used to account for all ?nancial transactions that are not accounted for in categorical funds (sewer enterprise fund, trust and agency funds, etc.). The principle sources of revenue of the general fund are property taxes, excise taxes, inter-governmental revenue, charges for services, and miscellaneous revenue. Expenditures are for general government, social services, financial administration, public safety, parks and public works, community development, community programs, education, and ?xed charges. Charter/Code Requirements Article of the Falmouth Town Charter outlines the requirements for the budget. Per the Charter, the Town?s ?scal year begins on the ?rst day of July and ends on the thirtieth day of June of each calendar year. The Charter provides that, at least thirty-five days prior to the beginning of each budget year, the Town Manager ?shall submit to the Council a budget and explanatory budget message. The Council shall be limited to the ?nal determination of the total appropriation to be made to each of the several of?ces, departments and agencies of the Town, including the Department of Education.? The Charter further provides that the Manager?s budget will be reviewed by the Town Council, which shall approve the budget with or without amendments. The Council is required to hold a public hearing on the budget. Following the hearing, the Council is required to adopt the budget, ?with or without change?, no later than sixty days from the beginning of the ?scal year. In the event the Council shall fail to adopt the budget within the said sixty?day period, the budget as presented by the Manager shall automatically become the budget for the ?scal year. Article V, Section 506, of the Charter states that ?the Town Council shall make a gross appropriation for each department, including the school department, for the ensuing municipal year.? The gross appropriation for each department cannot be exceeded except by consent of the Council. Furthermore, the school budget is to be expended under the direction and control of the School Board. During the budget year, the Town Council has the authority to make supplemental appropriations in order to cover unforeseen or emergency expenditures. The Charter also gives the Council authority to transfer amounts between departments within the budget. Finally, Article Section 302.2, provides that once a budget is adopted by the Council, the Town Manager is responsible for its administration. The Town Manager submits the budget to the Town Council for review in May or earlier. After their review and changes, the Council holds a public hearing and adopts the budget. As noted above, the new budget goes into effect on July lst. Further inquiries regarding the budget and the budget process may be made by contacting either the Town Manager, Nathan Poore, or Finance Director, Peter McHugh at (207) 699-5311. BUDGET UMMAR AND OVER VIEW To: The Honorable Members of the Falmouth Town Council From: Nathan Poore, Town Manager Date: March 12, 2015 Re: 2015 - 2016 Budget Transmittal Letter I hereby present the proposed ?scal year 2016 municipal budget. Finance Department staff, my of?ce, and the department head/management team reviewed this budget extensively. I am pleased to report that this budget will reduce the municipal portion of the mil rate by This has been accomplished through the creation of a new TIF district and without any signi?cant changes to municipal services. The changes to the budget are explained in detail throughout the budget document. The ?nal General Operating Budget for the Town is $11,533,404, which represents an $87,826 increase over the current year?s (Fiscal Year 2015) appropriation. This translates into a 0.8% increase. This budget does not negatively impact the ?nancial condition of the organization and all substantial changes within the budget are sustainable. This is consistent with prior year decisions and ?nancial management practices, which over time have built ?nancial stability for current and future residents of our community. Revenues The recent trend of relatively ?at non-property tax revenues continues for most categories, and in most cases we are projecting ?at to increasing revenues. We are projecting larger increases in a few non-property tax revenues, including planning fees, recycling fees and construction-related permitting. Due to the strong automobile sector results in the last two years, we are predicting a modest 2.0% increase in automobile excise tax over the FY15 budget. The projected increase in State Revenue Sharing is based on the latest projection from MMA based in the Governor?s proposed biennial Budget recommendation. Overall, revenues have increased $109,869 from the FY15 budget, which is a 2.3% increase. Expenditures As can be expected, there are some increases in expenditures. Personnel expense increases including wages, retirement, and health insurance are adding $208,707 to the budget. In order to offset the large increase in health insurance, we will be eliminating the more expensive POS plans and moving all employees to the PPOSOO plan effective January 1, 2016. This change will include some premium cost sharing with employees which, when combined with additional wage increases should cover any additional costs of health care coverage. Electricity rates are projected to be up sharply from the Fiscal Year 2015 budget while unleaded fuel and biodiesel are projected to be lower than FY15. Other changes include decreases in the need for professional and contractual services, reduced spending on building maintenance due to the Town Hall renovation project and reduced funding of open space. We also have appropriated $190,000 less to the Capital Fund this year as a result of a new TIF district capturing valuation from the OceanView development and the natural gas pipeline expansion. This new district allows us to move a signi?cant portion of our Street Improvement CIP projects to the TIF. We arrived at a final budget that includes line item expenditure reductions to balance other expense increases. The following table identi?es the areas where we reduced expenses. The table also includes a list of expenditures that are increasing along with revenues that are projected to change. FY2016 Budget Impacts Funding Change FY16 vs FY15 Budget Impact: Increase/(Decrease) Revenue 0 Auto Excise Taxes 35 56,100 0 State Revenue Sharing 24,293 0 Interest Income 13,000 0 Building Permits 6,660 0 Yarmouth Dispatch 5,312 0 Recycling Fees 5,000 0 Cable TV Franchise Fees 4,200 0 Tower Lease 4,000 - Ambulance Charges (6,740) I General Assistance Reimbursement (10,000) 0 Net Change in All Other Revenue 8,044 Revenue Sub-total Impact 109,869 Expense 0 Full-Time Salaries 124,194 0 Health Insurance 55 88,804 - Electricity 46,167 0 Contingency 40,000 0 Retirement :5 18,777 0 Capital Funding (190,482) 0 Part-time salaries (39,014) 0 Net Change in All Other Expenses (620) Expense Sub-total Impact 87,826 Other 0 Projected 2016 Mil Rate and Valuation Change Effect from above 22,043) 0 Use of Fund Balance :3 0 Other (Taxable Valuation) Sub-total Impact (22,043) Total Impact on Mil Rate is a decrease of .05 mils from FY15 to 3.005 mils including the fact that overlay is projected to decrease $43,722. Proiected Future Needs and Budget Impacts This budget continues to maintain ?nancial stability, deliver necessary services and focus on sustainable solutions. I look forward to working with the Council to meet the needs of Falmouth?s citizens. I want to express my appreciation to everyone involved in the development of the final budget, including all department heads/managers and their staff. Budg This section of the budget document, identi?ed as the Budget Analysis, provides an overview of spending at multiple levels. The information in this section will illustrate budget impacts, explain changes and new programs, and compare resource allocation. Tax Rate Calculation This tax rate calculation table includes a projected increase in property valuation of $15 million (new construction and lot formation). Property Tax Rate Calculation 2015-16 Town Budget Expenditures 11.533,404 Overlay 40,000 Non-tax revenues (4,936,693) Net from property taxes 6,636,711 2014-15 projected valuation 2208,5280 2014-15 projected tax rate 3.005 2013-14 rate 3.055 Tax rate increase (decrease) (0.05) Expenditures (By Object of Expenditure) This table and following chart demonstrates how funds are allocated between four major categories. We are primarily a service providing organization, which is why a signi?cant amount of our budget is associated with personnel costs. Personnel Supplies Capital Debt Other Agencies Services Service Special Revenue Funds 5,963,502 3,163,677 1,447,746 958,479 Expenditures (Personnel) The total cost of personnel services (wages and bene?ts) in the FY16 budget is 5,963,502 representing a 3.6 increase over FY15. Much of the difference in this category is a result of the following: I Average wage increases will be 2.0% to I Full-time salaries are increasing due to the addition of a Life Safety/EMA/Maintenance Coordinator to the Fire Department and some pay equity adjustments to bring employees to proper wage levels when compared to other municipalities. I Part-time salaries are decreasing due to reductions in Fire Department part time wages as a result of adding the Safety/EMA/Maintenance Coordinator. I Retirement is increasing to re?ect the increased contribution requirements for FY2016 from Maine State Retirement Services. I An increasing health insurance cost projection when compared to the FY15 budget due to a 9.5% - 11% increase in health plan premiums offset by the movement of employees from the more expensive POS plans to the PPO 500 plans effective January 1, 2016. Expenditures (Supplies and Services) The ?nal budget includes 3,163,677 for supplies and services, which represents a 2.3% decrease over the FY15 budget. The notable impacts in this category include: I A decrease in Motor Fuel and Lubricant costs resulting from the signi?cant drop in cost/gallon of unleaded gasoline. I A decrease in Building Maintenance due to savings resulting from the Town Hall renovation project completed in FY2015. I All remaining Supplies and services were kept at the same level as FY2015. Expenditures (Capital Outlay Debt Service) Funding levels in this particular category are the foundation for ongoing fiscal stability. We will continue to fund capital needs from annual revenues, special reserve funds, and the issuance of debt. A successful capital improvement program (CIP) will not show mil rate impact ?uctuations with substantial peaks and valleys. This budget and the 10 remaining CIP are structured to accommodate the goal of steady funding without signi?cant changes in the mil rate. The budget includes funds for implementing the FY16 portion of CIP. Capital outlays and debt service costs will total $1,447,746, which is a 12.6% decrease from the FY15 budget. Much of this reduction was made possible by a new TIF district created to capture valuation from the OceanView development and the natural gas line expansion project. The Town?s strategy of making prudent investments in its capital equipment/facilities and infrastructure should be continued because it will sustain the condition of our infrastructure and minimize long-term maintenance costs. Expenditures (Contributions Transfers to Special Revenue Funds) Contributions to outside agencies include the Falmouth Memorial Library and Metro Bus. The contributions and transfers to special revenue funds are down when compared to the FY15 budget. Funding levels, based on outside agency recommendations and requests, total $958,479 in FY16 an increase of $162,203 or 20.4% over last year. The budget includes a contribution toward the operations of the Library for $442,146, which is 2.0% more than last year (this amount is a placeholder pending ?nal resolution of the Library Budget, Appendix contains the 2 versions of the Library Budget currently being reviewed). Metro Bus expenses will increase by $4,434, which is a 2.7% increase from the FY15 budget. The Town Contingency account increased due to uncertainty related to union contract negotiations. Significant Projected Changes in Expense This table represents a list of those expense codes with the most signi?cant projected change compared to the FY15 budget. FU LL-TI ME SALARIES 124,194 HEALTH INSURANCE 88,804 ELECTRICITY 46, 167 CONTING ENCY 40,000 RETIREMENT 18,777 TRANSFERS TO CAPITAL FU (190,482) PART-TIME SALARIES (39,014) Expenditures (Budget Summary by Department) This pie chart illustrates the ?nal budget allocated by department. The majority of our spending goes toward the delivery of actual services such as Community Programs, 11 Public Safety, and Parks and Public Works. Administration expenses are much smaller, which is desirable so that more resources can be used for the actual delivery of services. Finance administrative services also support some School Department functions. COMMUNITY PROGRAMS 4% COMMUNITY DEVELOPMENT Town of Falmouth FY16 Budget TRANSFER TO OTHER FUNDS 11% GENERAL GOVERNMENT NON 11% DEPARTMENTAL FINANCE 6% PUBLIC SAFETY 34% ADMINISTRATION 12 Budget Allocation by Department The bar graph shown below presents a budget comparison by department. The explanation for variations are different depending on many factors including but not limited to varying levels of in?ation (depending on the types of expenditures made within each department), reductions in some areas, and program changes. 4,500,000 4,000,000 I FY14 ACTUAL FY15 BUDGET FY16 Budget 3,500,000 3,000,000 2,500,000 2,000,000 1,500,000 1,000,000 500,000 Changes in department budgets include a number of explanations such as: I General Government: Overall this category has increased This is mostly driven by changes in staff allocations, health insurance and retirement increases, legal fee increases and electricity costs. I Finance: Overall this category has increased Full-Time Salaries are increasing due to having a full year of the Finance Director in FY16 and some equity wage adjustments in the department. Other professional services are increasing due to in?ation adjustments to the County Assessing Budget. . Public Safety: The FY16 3.3% increase is driven by increases in salary and bene?ts particularly health insurance, and the need to add a full-time Life Safety/EMA/Maintenance Coordinator position to the Fire Department. I Public Works: The 2016 1.3% increase is driven by health insurance increases, vehicle maintenance increases and an increase in road maintenance. 13 I Community Programs: An increase of 1.3% due to increases in health insurance offset by a reduction in part-time seasonal salaries. I Community Development: An increase of 4.3% due to some equity wage adjustments, increased retirement costs and increases in health insurance. I Economic Development: A decrease of 16.1% due to an allocation of the Economic Development Director to the new TIF offset by increases in salaries, health insurance and retirement costs. Non-Departmental and Other Agencies: A decrease of 7.4% attributable to a decrease in transfers to capital improvements and special revenue funds due to the favorable impact of the new TIF budgeted to be added in FY2016.. This was offset by increases in both the Metro assessment and the Library contribution. Revenues Municipal services are supported by a number of revenue sources including property taxes that account for 57% of all revenue sources for municipal (non-education) services. For the FY15 Budget, 73% of the funding required to support education general fund expenses came from property tax revenues (we will update this once we have the FY16 School Budget numbers). The following pie chart shows where all our revenues originate and demonstrates our reliance on property taxes (chart only applies to municipal services). Town of Falmouth Sources of Revenue State and Other 5% User Fees/Permits 12% Interest 1% Excise Taxes Property Taxes 25% 57% 14 The estimated non? property tax revenues in FY16 are projections based on prior year trends and known changes in state and federal laws. There is a budget-to-budget increase of This table represents a list of those revenues with the most significant projected change compared to the FY15 budget. Auto Excise Taxes 56,100 State Revenue Sharing 24,293 Interest Income 13,000 Building Permits 6,660 Yarmouth Dispatch 5,312 Recycling Fees 5,000 Cable TV Franchise Fees 4,200 Tower Lease 4,000 Ambulance Charges (6,740) General Assistance Reimb (10,000) The following bar graph compares FY16 and FY15 revenue budget. The decrease in total property tax collections is due to a $.05 mil rate decrease partially offset by an increase in the actual property valuation (new homes, lot splits, new businesses and additions/renovations). There is also a more conservative projection for excise tax due to an assumption that new car sales growth will slow. 7,000,000 Revenue Comparison 6,000,000 l2015 Budget .2016 Budget 5,000,000 - 4,000,000 - 3,000,000 - 2,000,000 1,000,000 - Property Taxes Excise Taxes Interest User State and Fees/Permits Other 15 Financi ti One of the primary of the Town of Falmouth has been and continues to be its stable ?nancial condition. This part of the report demonstrates ?nancial condition through analyzing several characteristics and practices. Collectively these snapshots show that the Town?s ?scal condition is stable. Financial use several ?nancial indicators to measure a municipality?s ?nancial condition. This report identi?es, similar to previous reports, the following information/indicators: property tax burden; ratio of bonded debt to assessed valuation; direct debt per capita; tax collection rate; and the Town?s unassigned fund balance. Property Tax Burden The State Bureau of Taxation publishes full value tax rates for all Maine communities each year. Full value tax rates are used to provide fair comparisons between communities. The rate is calculated by using the State determined valuations and the adjusted locally determined property tax commitments. The most current data available from the State is from 2012. This table compares Falmouth?s full value rate with other area communities. Since 2007, Falmouth has had a rate below the average every year. This table relies on State derived data and the most recent data demonstrates that Falmouth?s full value rate is $2.32 below the regional average. lGreater'Portl'and {Communities 2012 2011 2010' 2009 2008 2007 Cape Elizabeth 15.65 15.00 14.19 13.20 13.05 11.92 Cumberland 17.75 16.53 15.78 14.67 13.51 13.26 Falmouth 13.82 13.15 12.60 12.16 11.81 11.36 Gorham 14.93 14.66 13.77 13.50 13.38 12.84 Portland 18.57 17.90 17.27 16.54 15.88 15.09 Scarborough 13.93 13.27 12.55 11.97 11.58 11.17 South Portland 16.37 15.90 15.28 14.66 13.77 13.41 Westbrook 17.51 17.45 16.48 16.14 15.32 15.20 Windham 14.33 13.60 12.75 12.00 10.91 10.74 Yarmouth 18.56 17.94 17.00 16.11 15.21 14.43 Average Full Value Rate 16.14 15.54 14.77 14.10 13.44 12.94 'Falmouth 13.82 13.15 12.60 12.16 11.81 11.36 lVariance from Average 2.32 2.39 2.17 1.94 1.63 1.58 16 Debt Ratios The Maine Municipal Bond Bank has found the average debt/valuation ratio for Maine municipalities to be Municipalities have a legal debt limit of 15%; however, bond consider anything under a 3% debt/valuation ratio to be acceptable. As of June 30, 2015, Falmouth?s gross debt/valuation ratio will be an estimated 1.00%. The Town issued $9,400,000 of General Obligation Bonds in May of 2014 for infrastructure improvements in the Route 1 South TIF District. It should be noted that the bonded indebtedness of the Town?s sewer utility is paid through sewer user charges, and not through property tax dollars, and is not re?ected in this table. Fiscal Pop.** Assessed Total Direct Debt as of Direct Debt Year End Valuationak Debt (x Assessed Value per Capita June 30 (x 1,000} 1,000) 2015 11,185 $2,352,152 35 23,451 1.00% 2,096.62 2014 11,185 2,328,863 14,051 0.60% 1,256.21 2013 11,185 2,287,140 9,749 0.43% 871.61 2012 11,185 2,268,623 10,446 0.46% 933.93 *Includes TIF valuation **Source: US. Census Bureau Total Direct Debt includes High School construction, Public Safety building improvements, Route 1 South infrastructure and the local-only share of 2011 Elementary School bond Assessed Valuation Over the past 20 years, Falmouth?s valuation has increased between 0.75% to 4% per year because of new construction. It is projected that net new valuation will add $15 million, or 0.67% to the Town?s assessed valuation for FY 2015 for a total valuation of $2,200,528,000 (exclusive of TIF valuation). This total valuation equates to over $196,739 per capita, which is generally considered a very good valuation ratio for a community with limited commercial tax base. Tax Collection Rates A municipality?s tax collection rate is another indicator of ?nancial stability. Falmouth has had an excellent collection rate averaging equal to or over 97% in each of the past ?ve years. Although we have experienced an economic downturn, tax collection rates remained relatively strong and consistent. 17 Unassigned Fund Balance Falmouth?s unreserved, unassigned fund balance as of June 30, 2014, was $12,007,853. The fund balance should not be viewed as ?cash on hand? or surplus funds. There are many encumbrances against the fund balance such as reserves for receivables (unpaid taxes). For example, if the tax collection rate declined to 91%, as it did during the recession in the early 1990?s, the amount that would need to be reserved for tax receivables would substantially increase. The current fund balance exceeds the minimum standards set by the Council?s adopted fund balance policy, providing the Town with a healthy ?available? fund balance. A copy of the fund balance policy is attached as Appendix D. There is a $1,258,617 decrease in the unassigned fund balance compared to FY2013. The FY2014 higher revenues and lower expenditures were offset by the transfer to the capital, other funds and supplemental appropriations for Town Hall and Mason Motz renovations. This results in an overall decrease of $945,572 in the total General Fund balance. Total Governmental Funds, including the Capital, TIF and Special Revenue Funds, for the Town increased $11,132,335 primarily due to the increased TIF fund balance from debt issuance. The fund balance provides the Town with adequate coverage for various liabilities, accounts receivable, unforeseen expenses or shortfalls in revenues. It has also enabled the Town to meet all of its cash ?ow needs despite the timing of property tax collections, which are well into the ?scal year. Credit rating institutions such as Moody?s and Standard Poor?s, consider fund balance when rating municipalities. The Town?s credit rating was raised to by Standard and Poor?s and reaf?rmed at Aal by Moody?s during 2013. Analysis of Fund Balance Unreserved, unassigned Fund Balance (6/30/14) $12,007,853 Minimum Reserve required by Fund Balance Policy (8,204,500) (16.7% of total 2014-15 expenditure budget and $1,000,000 further reserve for capital investments) Projected ?Available? Fund Balance $3,803,353 The ?available? fund balance should not be relied upon for regular tax relief. In accordance with Council fund balance policy, this available balance should be used for what is commonly called ?one?time" expenses. Regular reliance on fund balance could arti?cially reduce the tax rate, but when fund balance is no longer available, the tax rate would increase. ?Available? fund balance is essential for the Town?s ability to respond to unforeseen circumstances. These unforeseen circumstances can include natural disasters, premature infrastructure failure, and economic in?uences uncontrollable at the local level. 18 GENERAL FUND REVENUES 19 Acct Account Name Actual FY14 Budget FY15 Estimated FY15 Proposed FY16 FY16 vs FY15 TOTAL GENERAL REVENUES 4,920,091 4,826,825 4,850,364 4,936,693 109,869 2.3% Explanation R3015 Budgeted Use of Reserve Fund To provide a stable mil rate R3020 Boat Excise Taxes 3 1,288 34,000 34,000 34,680 680 2.0% Historical trend R3030 Auto Excise Taxes 2,880,330 2,805,000 2,858,000 2,861,100 56,100 2.0% Assume purchase pace for cars will slow down and current cars will age. R3110 Building Permits 95,161 109,800 94,800 115,290 5,490 5.0% Historical trend R3112 Electrical Permits 18,841 18,700 22,700 19,635 935 5.0% Historical trend R3115 Growth Permit Fees 4,500 4,700 4,700 4,935 235 5.0% Historical trend R3116 Code Enforcement - Fines 485 0 446 0 Historical trend R3120 Zoning Board Fees 4,000 4,200 4,200 4,410 210 5.0% Historical trend R3123 Planning Board Fees 13,225 32,100 23,100 33,705 1,605 5.0% Historical trend R3125 Hunting 8: Fishing Licenses 0 0 0 0 Budgeted elsewhere R3130 Town Clerk Licenses Fees 15,939 15,000 15,000 15,300 300 2.0% Historical trend Dog License Fees 6,131 5,000 5,000 5,100 100 2.0% Historical trend R3140 Miscellaneous Permits 8: Fees 6,927 5,000 7,500 5,100 100 2.0% Historical trend R3145 Firearms 656 900 900 918 18 2.0% Historical trend R3150 Inspection Fees 5,954 8,500 8,500 8,925 425 5.0% Historical trend R3160 Resident Stickers 15,525 13,000 13,000 13,260 260 2.0% Historical trend R3170 Auto Tags 29,829 32,000 31,000 32,640 640 2.0% Historical trend R3171 Rec. Vehicle Tags 2,287 2,300 2,300 2,346 46 2.0% Historical trend R3180 Cable TV Franchise Fees 210,452 210,000 212,000 214,200 4,200 2.0% Historical trend R3190 Plumbing Inspections 31,430 41,900 33,900 43,995 2,095 5.0% Historical trend R3210 Witness Fees 3,588 2,000 2,000 2,040 40 2.0% Historical trend R3220 Parking Tickets 1,925 2,200 2,000 2,244 44 2.0% Historical trend R3225 Yarmouth N. Yar Animal Serv 150 12,644 12,644 12,897 253 2.0% New Arrangement R3240 Penalty Interest 44,429 45,000 42,500 45,900 900 2.0% Historical trend R3340 Recycling Center 48,959 46,000 50,000 51,000 5,000 10.9% Historical trend above 2015 estimate) R3350 Composting Sales 3,521 4,000 3,500 3,570 (430) -10.8% Increase of 2% above 2015 estimate R3360 Ambulance Charges 385,267 428,000 413,000 421,260 (5,740) Increase of 2% above 2015 estimate R3370 Accident Reports 1,300 1,800 1,800 1,800 0.0% Historical number that is reasonable R3375 Yarmouth Dispatch 171,896 177,053 177,053 182,364 5,312 3.0% Increase of 3% Acct Account Name Actual FY14 Budget FY15 Estimated FY15 Proposed FY16 FY16 vs FY15 TOTAL GENERAL REVENUES 4,920,091 4,826,825 4,850,364 4,936,693 109,868 2.3% Explanation R3390 Mooring Fees 145,647 147,000 147,000 147,000 0.0% Historical number that is reasonable R3391 Dinghy Fees 5,950 2,300 2,300 2,346 46 2.0% Historical trend R3395 Launching Fees 1,245 1,100 1,100 1,122 22 2.0% Not predictable R3410 Snowmobile Registration 1,787 1,750 1,750 1,750 0.0% Hold even R3420 General Assistance Reimbursement 4,881 17,500 7,500 7,500 (10,000) -57.1% Based on 2015 pacing R3430 State Revenue Sharing 464,066 422,000 446,293 446,293 24,293 5.8% Per latest Budget Plan, 2015 is last year R3440 Veterans Reimbursement 5,972 5,500 6,000 5,610 110 2.0% Historical trend R3450 Transit Bonus 36,988 0 0 0 Historical trend R3495 Law Enforcement Grant 0 0 0 0 Historical trend R3460 Tree Growth Reimbursement 22,201 35,000 35,000 35,000 0.0% Expect no change R3470 State Park Funds 319 315 315 315 0.0% Expect no change R3496 Fire Dept - Misc Revenues 0 Don't plan on this R3510 Interest Income 72,027 65,000 65,000 78,000 13,000 20.0% Increased CD Investment R3520 Miscellaneous Revenues (Town) 74,826 29,000 29,000 29,580 580 2.0% Includes budgeted land sale for 2014 for fire station R3540 Worker's Comp Refund 12,829 Don't plan on this R3550 Insurance Refund 13,232 Don't plan on this R3560 Tower Lease 24,126 39,563 33,563 43,563 4,000 10.1% New Agreement 22 GENERAL GOVERNMENT 23 GENERAL GOVERNMENT ADMINISTRATION LEGAL BUILDING MAINTENANCE LEGISLATIVE TOWN CLERK CABLE TELEVISION 24 ADMINISTRATION 25 DEPARTMENT: ADMINISTRATION Acct Account Name Actual 2013-2014 Budget 2014-2015 Estimated 2014-2015 Proposed 2015-2016 2015-2016 Line Item Budget Notes DEPARTMENT TOTAL 329,016 345,309 351,891 380,261 10.12% over(- under) FY15 budget 111 DEPARTMENT: ADMINISTRATION 111-4010 FULL-TINIE SALARIES 185,445 185,332 185,332 214,295 Salary for the Town Manager Assistant Town Manager Administrative Assistant move Energy Sustainability position to Full-Time 11 1-4020 PART-TIME SALARIES 4,830 7,140 7,140 Energy Sustainability Coordinator moved to Full?time 1 1 1 -4040 TRANSPORTATION 4,946 5,200 5,200 5,200 Town Manager's car allowance at $400/ month; and Asst. Manager mileage at $400 year. 1 1 1-4050 HEALTH INSURANCE 28,553 26,798 33,480 40,589 Employer Contribution 9.5% inc POS plans, 10.23% inc on PPO plans, Energy Sustainability Coordinator moved to full-time. Assumes move to PPOSOO 1 1 2016 1 1 1-4060 RETIREMENT 23,434 29,415 29,415 35,177 Employer Contribution, MPERS contribution increased 14% 111-4061 RETIREMENT HEALTH SAVINGS 2,143 Moved from Contingency and between departments split 1 1 1 -4070 SOCIAL SECURITY 15,012 14,724 14,724 16,394 Employer Social Security contribution. 111-5010 POSTAGE 950 1,600 1,600 1,300 Funds for department mailings (shared with Town Clerk). 1 11-5020 TELEPHONE 2,195 2,500 2,500 1,368 Includes Town Manager's cell phone and internet service. Telephone usage moved to IT 111-5040 EDUCATIONAL MEETING 5,030 5,150 5,150 5,350 ICMA $2,500; MTCMA 500; Legislation $300; Asst. Manager expenses $700 and Misc. of $1,150, books $200. PM -. A a DEPARTMENT: ADMINISTRATION I I 111-5490 OTHER PROFESSIONAL SERVICES 21,765 30,500 30,500 25,000 Professional services including mediation arbitration services, expert witnesses, studies, appraisals, surveys, architects, engineering, human resource consulting, and other specialized services including regional efforts. 0 111-5800 DUES MEMBERSHIPS 2,142 2,400 2,400 2,400 Dues to International City Manager's Association (ICMA), Maine Town and City Management Association (MTCMA), Society for Human Resource Management(SI-IRM) and the Portland Regional Chamber. 111?5900 OTHER CONTRACTUAL SERVICES 198 750 750 0 111-6010 OFFICE SUPPLIES 1,123 1,200 1,200 1,200 Office supplies needed during the year. 111-6020 BOOKS SUBSCRIPTIONS 120 200 200 111-6130 MOTOR FUELS LUBRICANTS 385 600 500 445 Fuel costs for the Town's hybrid vehicle. 111-6820 OFFICE EQUIPMENT 660 4,500 4,500 3,500 Replacement items formally part of a reserve, including office chairs, file cabinets, tables, etc. DEPARTMENT: ADMINISTRATION 111-6900 OTHER COMMODITIES 7,760 4,500 4,500 4,500 for meetings, ?owers for special occasions, Town Hall coffee service, kitchen supplies, gift certificates, ?ags for Veteran's graves on Memorial Day and the Memorial Day parade. 111-7010 TRANSFER TO OFFICE RESERVE 0 0 0 0 0111-8930 UNALLOCATED 18,750 22,100 22,100 20,600 Funds for the Town Employee Incentive programs that 30 include: safety (1,500), service (12,600), Employee Recognition Breakfast/ United Way Kick?off (1,000), annual summer event (1,100), Holiday lunch (2,000); and Wellness Program (2,400). COUN I VE 29 30 11 1-1-4020 EPA TMENT TOTAL I. - I Lt. PART-TIME SALARIES A 4,200 . u' L-.. .r7. ~H'i v?:2 ,5 7,000 10.43% over(- under) FY15 budget ?Salary for Town Council members at $40 per Council meeting. 1 1 1-1-4070 SOCIAL SECURITY 321 536 536 536 Employer Social Security contribution. 111-1-5040 MEETINGS 8: EDUCATIONAL 100 100 100 Funds for mandatory Council training. 111-1?5080 ADVERTISING 0 1 1 1-1-5840 COUNCIL OF GOVERNMENTS 11,185 12,300 12,300 11,500 Dues to the Greater Portland Council of Governments - Iservices include group purchasing, research, planning, cartography, and regional representation on various issues. 111-1-5850 MAINE MUNICIPAL ASSOCIATION 12,453 12,700 12,700 12,700 Dues to the Maine Municipal Association - services include representation before the State Legislature, consulting on personnel and legal matters, and self- insurance pools. 111-1-5900 IOTHER CONTRACTUAL SERVICES 1,252 4,750 4,750 8,250 Funding for long-range planning and research studies that are directed by the Council. The Council may allocate some of these funds to support advisory land use boards such as LPAC, and the Conservation Commission. Water Quality assessment project near Mussel Cove ($5,500) 111-1-6900 WOTHER COMMODITIES 3,349 1,000 1,000 2,000 Miscellaneous Council expenses. 111-1-6910 BANQUET 5,315 3,800 3,800 4,500 Funds for the annual municipal banquet. LEGAL 31 DEPARTMENT: LEGAL -DEPARTMENT TOTAL 151,121 100,000 100,000 100,000 111-2-5400 LEGAL SERVICES 151,121 100,000 110,000 110,000 10% over(- under) FY15 budget General Town legal services for various issues. 32 TOWN CLERK 33 34 - I .. 391,656 383,277 377,743 FULL-TIME 511mg; a 187,552 180,516. 177,780 . 132,332 Salary to} theTown Clerk, Deputy? ma Clerkjand Excise Clerks. .. . -11 DEPARTMENT TOTAL . I . - 112-4010 112-4020 PART-TIME SALARIES 12,163 17,780 16,784 14,880 Hourly wages paid to election workers for two elections. This line also includes Registrar's salary. This line item should go down. The elections will not be as large as the previous year 112-4030 OVERTIME 1,541 2,500 2,500 2,500 Overtime for the Deputy Town Clerk and Registrar for election work. 112-4050 HEALTH INSURANCE 38,793 39,968 40,256 42,566 Employer Contribution. FPO plan contribution 0/0 increased 10.2%, Assumes move to PPOSOO on 1/1/2016 112-4060 RETIREMENT 11,273 11,856 11,856 12,676 Employer Contribution. MPERS contribution increased 14% 112-4061 RETIREMENT HEALTH 0 0 1,788 previously in contingency now split by department. SAVINGS 112-4070 SOCIAL SECURITY 14,473 15,361 15,075 15,278 Employer Social Security contribution. 11245010 FOSTAGE 7,000 Postage tor CEI?tlhed letters In August, September, and February for taxes, absentee ballots June and November. Weekly large mailings to Vitals, IFW and BMV. Previously used Finance and Admin postage accounts. 35 DEPARTMENT: TOWN CLERK Acct No Account Name Actual 2013-2014 Budget 2014-2015 Estimated 2014-2015 Proposed 2015-2016 2014-2015 Line Item Budget Notes DEPARTMENT TOTAL 339,382 391,656 383,277 377,743 over(? under) FY14 budget 112 DEPARTMENT: TOWN CLERK 1 12-5020 TELEPHONE 1,659 1,700 1,900 648 Cell phone and internet access charges. 112?5030 TRANSPORTATION 70 100 200 Mileage reimbursement. Trips to nursing homes during 2 elections and other misc travel. 112?5040 EDUCATIONAL MEETING 366 1,800 1,800 1,800 I am anticipating using Kim Darling for coverage to allow more Itraining Opportunities for all staff. Costs include Secretary of State's election conference, Vital Records classes, Title 21-A (State Election Law), 30-A (Municipal Law), MMA Convention and 112-5060 PRINTING 4,404 5,750 5,500 5,500 Printing needs for two elections ($5000) and throughout the year. 112-5080 ADVERTISING 4,390 6,200 6,200 6,000 Funds for legal ads in newspapers. 112?5300 MACHINE EQUIPMENT MAINTENANCE 589 1,600 1,600 1,600 Maintenance agreement and programming for the voting machines. 112-5410 COMPUTER SERVICES 5,979 24,400 24,400 6,300 Costs associated to Trio renewal fee and Image?o. This may need to increase for en-code. 1 1 2?5490 OTHER PROFESSIONAL SERV 9,613 14,000 9,000 8,600 Preservation of old town records ($5500), Binding of 1 years of Council records ($300) and misc. needs. Printing and issuance of tax Ibills ($8200). 1 12-5800 DUES MEMBERSHIPS 70 75 75 125 Membership dues include Cumberland County Clerks Association, $25 8: Maine Town City Clerks Assoc. each for Clerk and Deputy Clerk, Tax and Treasurers Dues $25. 36 _u 3.. -. 339,382? 39i,656 383,277 377,743 355?]; 112-5830 SOCIAL SERVICE AGENCIES 18,500 18,500 18,500 18,500 Funds for the Human Service Committee to allocate to local social service agencies. Falmouth has a long history of supporting organizations that provide economic and social service resources to residents in need. 112-5890 GENERAL ASSISTANCE 23,699 45,000 45,000 45,000 Funds for the Human Service Committee to allocate to local social service agencies. Falmouth has a long history of supporting organizations that provide economic and social service resources to residents in need. 112-5900 OTHER CONTRACTUAL 231 300 800 300 Miscellaneous services, such as custom painting for election signs, SERVICES etc. 112-6010 OFFICE SUPPLIES 2,290 2,000 2,500 2,500 WOffice supplies needed during the year. 112-6020 BOOKS SUBSCRIPTIONS 275 250 250 150 Educational books and subscriptions, including MMA manuals. 112-6900 OTHER COWQDITIES L401 1500 1,500 1,000 Misc expenses include for Elections and absentee voting. UILDIN MAINTENANCE 37 38 DEPARTMENT: MAINTENANCE Acct No Account Name Actual 2013-2014 Budget 2014-2015 Estimated 2014-2015 Proposed 2015-2016 2015-2016 Line Item Budget Notes DEPARTMENT TOTAL 165,660 225,705 219,640 238,568 5.7% over(- under) FY14 budget 113 DEPARTMENT: BUILDING MAINTENANCE 113-4010 FULL-TIME SALARIES 81,704 115,020 101,602 116,086 Salaries for three custodians at all town facilities plus 1T Assistant 113-4030 OVERTIME 2,882 1,000 3,000 1,000 Overtime for special projects. 11 3-4050 HEALTH INSURANCE 29,349 45,941 46,272 48,942 Employer health insurance contribution. 10.23% inc PPO plans. Assumes move to PPOSOO on 1 1 2016 11 3-4060 RETIREMENT 6,086 9,079 8,139 9,854 Employer retirement contribution. MPERS contribution increased by 14% 11 3-4061 RETIREMENT HEALTH SAVINGS 1,180 previously in departments. contingency now split between: 113-4070 SOCIAL SECURITY 6,073 8,876 7,773 8,957 Employer Social Security contribution. 113-4100 COMPENSATION This line item has been consolidated into one cost center. 113-5030 TRANSPORTATION 240 140 240 mileage reimbursement at $20 month 113-5200 ELECTRICITY 14,507 14,750 21,915 22,189 Electricity for the Town Hall. This reflects the latest contract rate for calendar year 2015 of $.12892 per and assumes we get that same rate for 2016. 1 13-5220 WATER 555 625 625 644 Water and sewer charges for Town Hall. 113-5230 PROPANE 10,105 10,175 10,175 11,976 Heating fuel for Town Hall. 1 13-5500 MAINTENANCE BUILDING 9,531 7,000 7,000 7,000 Funds for repairs to plumbing, electrical, phone, heating and other systems as well as general maintenance to the building as needed. 39 DEPARTMENT TOTAL .A. DEPARTMENT: MAINTENANCE 165,666?325,705 7 219,640 238,568 5.7% over(- under) FY14 budget Annual service contracts for: HVAC, elevator license inspection and periodic service, sprinkler and alarm system, generator service, security monitoring and pest control. 1 13-6830 BUILDING RENOVATIONS 2,000 2,000 1 13?6900 OTHER COMMODITIES 1,679 5,000 5,000 4,500 Funds for cleaning and misc. supplies for Town Hall. 1 13?7020 BUILDING IMPROVEMENTS (To Reserve) 4O CABLE TELEVISION 41 42 116121020 32,696 35,513 b.8307; bv?rE-Ehder) FY15 budget the Cable TV Station Manager 116?4050 HEALTH INSURANCE 8,132 8,719 8,782 9,289 Employer health insurance contribution. PPO plan contributions increased 10.2%, assumes move to PPOSOO on 1/1/2016 1 16-4060 RETIREMENT 2,064 2,476 2,476 2,884 Employer retirement contribution. MPERS contribution increased 14% 116?4061 RETIREMENT HEALTH SAVINGS 324 Previously in contingency now split by department. 1 1 6-4070 SOCIAL SECURITY 2,322 2,740 2,740 2,612 Employer Social Security contribution. 1 1 6-5040 EDUCATIONAL MEETING 43 800 800 800 Professional development, attendance at professional associations, and meetings associated with franchise agreement renewal. 116-5060 PRINTING 1 1 6-5300 MACHINE EQUIPMENT SOFTWARE 1,830 2,500 2,500 2,500 Funds to cover repairs for equipment that is out of warranty. 1 1 6-5900 PROGRAM DEVELOPMENT 7,146 6,000 6,000 6,000 Earth Channel streaming and On?Demand programs ($5,500) and contract work 116-6010 OFFICE SUPPLIES 318 500 500 500 Office supplies needed during the year. Includes purchase of DVDs, batteries, light bulbs and other specialty media supplies. FINANCE 43 FINANCE ASSESSMENT ACCOUNTING ADMINISTRATION -- CONTROL DEBT SERVICE INSURANCE RISK MANAGEMENT INFORMATION SYSTEMS 44 ASSESSMENT ADMINISTRATION 45 46 DEPARTMENT: ASSESSMENT ADMINISTRATION Acct Account Name Actual 2013-2014 Budget 2014-2015 Estimated 2014-2015 Proposed 2015-2016 2015-2016 Line Item Budget Notes DEPARTMENT TOTAL 204,271 162,794 162,480 150,159 -7.76% over(under) FY15 budget 121 DEPARTMENT: ASSESSMENT ADMINIE 121-4010 FULL-TIME SALARIES 111,335 24,376 24,376 7,850 Provides for the salary of the Admin Coordinator 121-4030 OVERTIME 464 500 Provides for administrative time for Board of Assessment Review Personal Property discovery. 121?4050 HEALTH INSURANCE 19,994 3,664 3,350 3,539 Provides department's share of actual health insurance premiums. 121-4060 RETIREMENT 6,890 1,901 1,901 628 Provides actual share of retirement. department's 121-4061 RETIREMENT HEALTH SAVINGS 122 previously in contingency, now split between departments. 121-4070 SOCIAL SECURITY 8,076 1,365 1,365 639 Employer's share of Social Security. 121~4100 WORKERS COMPENSATION Move Assessing to County 121-5010 POSTAGE 1,558 0 Move Assessing to County 121-5020 TELEPHONE 1,098 Move Assessing to County 121-5030 TRANSPORTATION 40 Move Assessing to County 121-5040 MEETING 970 Move Assessing to County 121-5070 MAPS 8: BLUEPRINTS 6,735 Move Assessing to County 121-5340 OFFICE MACHINE MAINTENANCE Move Assessing to County 121-5410 COMPUTER SERVICES 1,125 ODODDO 750 PDF Property Cards 121-5490 OTHER PROFESSIONAL SERVICES 42,333 130,933 130,933 136,131 Use of Regional Assessing Move Assessing to County, 3% increase, 1% increase in share of total costs 47 DEPARTMENT: ASSESSMENT ADMINISTRATION 162,794 121?5800 DUES 8c MEMBERSHIPS Move Assessing to County 121-5810 BOARD OF ASSESSMENT REVIEW 116 Move Assessing to County 121?6010 OFFICE SUPPLIES 697 Move Assessing to County 121?6020 BOOKS SUBSCRIPTIONS 690 Move Assessing to County 48 ACCOUNTING AND CONTROL 49 DEPARTMENT: ACCOUNTING AND CONTROL g. . . 246,553 259,690 26 ,349 278,874 7.39% over(- under) FY15 budget . . . . I . - 4 . 2 FULL-TI -wu?n?u-I 9-4 ..- nu.? 153,937 172,334 Salaries for Finance Director Bookkeeper and Accountant 6% of the Administrative Assistant and 19.1% of Energy Sustainability Coordinator. ME SALARIES 158,934 153,937 122-4010 . 122?4020 PART-TIME SALARIES 0 9,996 6,397 0 Energy Sustainability Position moved to full-time 122-4030 OVERTIME 2,236 4,150 4,650 4,000 Overtime for Bookkeeper 122-4050 HEALTH INSURANCE 18,245 19,849 27,618 33,096 Employer Contribution. PPO plan contributions increased 10.2%, assumes move to PPOSOO on 1/1/2016 122-4060 RETIREMENT 9,804 12,339 12,339 14,425 Employer Contribution. MPERS contribution increased 14% 122-4061 RETIREMENT HEALTH SAVINGS 0 0 860 1,704 Moved from contingency and split between departments 5U 122-4070 SOCIAL SECURITY 11,955 12,858 12,621 13,490 Employer's share of Social Security. 122-5010 POSTAGE 8,706 9,100 11,000 5,200 Provides funds for various activities such as mailing tax bills, checks to vendors, etc. This account also Provides the Town wide cost of the annual maintenance agreement for the Town's postage meter. Moved $3,500 to Town Clerk to cover correspondence. 122-5020 TELEPHONE 1,952 2,000 2,000 0 Telephone lines and fax line. 122?5030 TRANSPORTATION 165 300 300 175 Transportation exppenses for Finance employees to conduct Town business and to attend training seminars. 122-5040 MEETING 516 4,000 2,800 2,500 Professional development and training for staff. Send 1 staff to MUNIS users group conference. CPE credits for Finance Director. 122-5080 ADVERTISING 0 0 0 122-5430 AUDIT 17,200 19,000 19,000 19,000 Audit services may rise substantially due to market conditions. This assumes we will continue to be at for School, Town and Wastewater. The amount shown here is the Town portion only. DEPARTMENT: ACCOUNTING AND CONTROL DEPARTMENT 259,590 . 255349 "273,374 7.319% ovei(- under) FY15 budget "2,413 4,950 P, 4,950 GASB 45, 68 and 69 MMA $4,000 actuarial fee for CAFR (2 audits OPEB and Pension). 122-5700 TRANSFER FEES 3,360 3,760 4,376 3,800 This line item reflects the cost of filing and discharging liens and is offset by lien fees assessed to delinquent property taxpayers. 122-5800 DUES MEMBERSHIPS 840 1,300 1,000 1,000 Provides dues to various professional associations such as Government Finance Officers Association and the Maine Tax Collectors and Treasurers Association. 122-5490 OTHER PROFESSIONAL 122-6010 OFFICE SUPPLIES 1,439 1,000 1,400 1,400 In?house printing, forms and general office supplies. 122?6015 COMPUTER 1,732 1,050 1,050 1,700 Payroll and disbursement check stock, and computer paper and supplies used by all departments. 122-6020 SUBSCRIPTIONS 40 100 50 100 Educational materials, newsletters etc. 122-8525 INTEREST PENALTY EXPENSE 7,011 0 0 0 52 DEBT SERVICE 53 54 DEPARTMENT TOTAL 123?8060 2007 PS BLDG IMPROV BOND PRINCIPAL - DEPARTMENT: DEBT SERVICE 297,500 997,500 0 289,500 200,000 200,000 200.000 200,000 . Annual principal payment on the 2007 Public Safety -2.69% over(- under) FY15 budget Building bond issue. This payment is also re?ected in the Town's Capital Improvement Plan. 1 23-8200 BOND INTEREST 105,500 97,500 97,500 89,500 Annual interest payments on the 2007 Public Safety Building bond issue. These payments are also re?ected in the Town's Capital Improvement Plan. INS URAN MANAGEMENT 55 DEPARTMENT: INSURANCE a ENT TOTAL 208,361 4,373 224,373 227,088 l_ .- ulnar?: 2 124?4050 HEALTI-I INS . 4 204? I 0 . 0 124-4060 MPERS UNFUNDED LIABILITY 35 0 0 0 124-4070 TRANSFERS TO OTHER DEPARTMENTS 74 0 0 0 124-4080 GROUP INSURANCE 2,412 2,500 2,500 2,575 This is a group term life insurance program through The Town pays a premium for the first $9,000 coverage per employee. Assume 3% in?atiOn 124-4090 INCOME PROTECTION 20,099 20,700 20,700 21,321 This is the employer cost for the short-term disability insurance available to all Town employees. For Police land non-union employees, the cost split is 50% employer/ 50% employee. For Public Works the cost is 100% employee. Assumes a 3% increase. 124-4095 DISABILITY 1,879 1,973 1,973 1,973 This is the cost for long-term disability insurance provided to regular employees. 124-4100 COMPENSATION 67,982 73,475 73,475 70,014 Assume a 4.7% increase due to employee raises and a change in loss ratio due to claims experience similar to 2015 increase. 124-4110 UNEMPLOYMENT COMPENSATION 7,460 8,000 8,000 8,000 The Town participates in the Maine Municipal Association statewide self-insurance pool. 124-4120 EMPLOYEE WELLNESS 3,845 3,960 3,960 3,960 Provides funds for the Employee Wellness Program which provides health education programs, an incentive point system to motivate employees to be physically active, and an Employee Assistance Program which provides outside counseling for employees. 124-5105 LIABILITY INSURANCE 94,847 103,383 103,383 108,552 The amount budgeted for this account reflects costs for general liability and building insurance, which cannot be allocated by department. Assumes a 5% increase due to increased claims and a 3.6% increase in property values. DEPARTMENT: INSURANCE TOTAL "303,361 224,373 224,373 237,088 10.13470 over(- under) FY14 budget This is the cost for p?bliea?fieglsiieb-il?ity i?s?rance for elected and appointed board members. Assumes a 3% increase. 124-5120 PUBLIC EFFICIALS LIABILITY INS. 9,5213" 1o,381 10,331_ 10,693 57 58 INFORMATION SYSTEMS 59 I - - - - 9.42% overffunder) WIS-budget A 361,216 403,437 406,366? 441,444 H. rg?v-? - .v-n sun-r? v'h-vm-uu- no- -. um" .-.- .A-- .. u. - 125-4010 SALARIES 78,905 80,989 80,989 84,384 Salary for the Information Systems Administrator and IT Assistant 125-4020 PART-TIME SALARIES 20 0 125-4050 HEALTH INSURANCE 16,831 17,878 18,007 19,046 Employer health insurance contribution. PPO contribution increased 10.2%, assumes move to PP0500 on 1/1/2016 125?4060 RETIREMENT 5,129 6,227 6,227 7,365 Employer retirement contribution. MPERS contribution increased 14% 125-4061 RETIREMENT HEALTH SAVINGS 0 0 828 Previously in contingency now split by department. <125-4070 SOCIAL SECURITY 5,669 6,196 6,1 96 6,455 Employer Social Security contribution. 125?5020 TELEPHONE 706 648 648 22,366 Cell phone at $54 per month. Moved Telephone usage charges to IT in FY16 ($21,718) from other departments 125-5040 MEETING 497 3,000 3,000 3,000 Professional development and training related costs, such as travel, misc. conference fees. GMIS national conference and/ or other IT training - $2,650, GMIS annual dues - $150, URISA Dues - $175, MEGUG Dues - $25 125?5410 1COMPUTER WEB PAGE 36,083 47,000 50,300 56,900 Public Works, Mason Motz, Town Hall, Central Fire Fiber Charges $34,900, Winn Rd and Foreside Fire internet fees - $3,100, Public Safety fiber charges $11,400, Web Hosting - $4,000, Web Updates - $1,000, and IMS Hosting - $2,500. Variance is due to fiber expansion to Mason/Motz building. DEPARTMENT: ll SYSTEMS . DEPARTMEN 361,216 403,437 406,365 441,444 9.42% over(- under) FY15 budget manage the Town?s Computer System which includes 18 servers, 100 pcs, 102 phones and 155 users. This item includes $45,550 for the Managed Services Agreement, which gives the Town 24/7 access to network engineers and on-going monitoring. management and maintenance of Town servers including the phone system; $15,850 for maintenance contracts on routers, switches, firewalls and phone system; $8,000 for IT support for items not covered under the Managed Services Agreement; $8,900 for HP Warranty agreements and Xenserver/CAG maintenance. 125-5900 SERVICES 90,333 92,000 92,000 97,500 Annual license/maintenance fees for the network software XenDesktop, Backup Software, Anti-Virus 2 Software and Security Software) - $12,600; annual license and maintenance fees for VUEWorks Asset Management Software and Server $15,100; and MUNIS ASP Fees for our Financial, HR, Payroll, Tax and Permitting Software system - $64,300. Includes $5,500 annual fee for Encode 180. 125-5903 CHARGES 10,006 8,500 8,500 8,500 All printer and copier maintenance costs for the Town. 125-6010 OFFICE SUPPLIES 296 1,200 700 800 Office supplies needed during the year (includes ID security cards). 125-6800 EQUIPMENT 29,942 40,000 40,000 34,500 Replacement items that were formally part of a reserve. Computers, printers, servers, software, etc. The variance is due to needing to purchase less equipment. 125-7540 COMPUTER NETWORK 16,024 21,500 21,500 21,500 Funds to update the GIS layers, street map, GIS data collection, website, online Mapping updates, and the maintenance of the Town?s wide area network. 62 PUBLIC SAFETY 63 PUBLIC SAFETY I PATROL My I COURT Bi FIRE PROTECTION COMMUNICATIONS HARBOR CONTROL 64 POLICE ADMINISTRATION SCHOOL RESOURCE OFFICER EMERGENCY MEDICAL SERVICES STREET LIGHTS TRAFFIC SIGNALS ANIMAL CONTROL POLICE BUILDING MAINTENANCE POLICE ADMINI RA I ON 65 DEPARTMENT: POLICE ADMINISTRATION Acct No Account Name Estimated 2013-2014 Budget 2014-2015 Estimated 2014-2015 Proposed 2015-2016 2015-2016 Line Item Budget Notes DEPARTMENT TOTAL 267,906 279,420 279,875 290,047 3.8% over(- under) FY15 budget 131-1 DEPARTMENT: POLICE ADMINISTRATION 131?1-4010 FULL-TIME SALARIES 192,735 197,348 197,348 201,323 Salary for the Police Chief Lieutenant (100%) and Administrative Asst 131?1-4050 HEALTH INSURANCE 26,408 28,283 28,487 30,130 Employer health insurance contribution. PPO contribution increased 10.2%, assume move to PPOSOO on 1/1/2016 131?1?4060 RETIREMENT 14,648 16,193 16,193 17,918 Employer retirement contribution. MPERS contribution increased 14% 131?1-4061 RETIREMENT HEALTH SAVINGS 0 2,013 Previously in contingency now split by department. 131-1-4070 SOCIAL SECURITY 14,301 15,097 15,097 15,401 Employer Social Security contribution. 131-1?5010 POSTAGE 768 650 550 800 Funds for department mailings. 131-1-5040 EDUCATIONAL MEETING 2,994 3,800 3,800 3,800 One national conference and local administrative trainings Possible tuition reimbursement 131?1?5060 PRINTING 350 500 300 350 Printing needs throughout the year. 131?1?5080 LEGAL ADVERTISING 400 400 100 400 Funds for legal ads in newspapers. 131-1?5310 VEHICLE MAINTENANCE 800 850 1,000 1,100 Maintenance of the chief's vehicle beyond costs associated with fuel and lube. Vehicle is a 2012, thus increase in the maint. 131-1-5340 OFFICE MACHINE MAINTENANCE 0 Copier and printer maintenance is now in IT. 131?1?5800 DUES 8: MEMBERSHIPS 510 700 700 700 Dues for law enforcement associations: Maine Chiefs of Police (Chief and Lieutenant, $300), IACP (Chief and Lt. $200), FBI National Academy Associates (Chief 8: Lt. $200) DEPARTMENT: POLICE ADMINISTRATION .13? - --.- 279,420. 279,875 290,047 budget DEPARTMENT . - TOTAL a an. 131-1-5900 Funds to cover the cost of physical and exams for new hires, fees for acquiring background reports, and miscellaneous contractual services. The annual fee of $8,500 for FY 16 for the Regional Crime Lab at Portland PD is taken from this account. I OTHER CONTRACTUAL SERVICES 0 8,584 9,500 10,000 10,500 131?1-6010 OFFICE SUPPLIES 1,107 1,500 1,500 1,200 Office supplies needed during the year. Costs for most supplies have gone up. 131?1-6130 MOTOR FUEL AND LUBRICANTS 2,800 2,800 2,800 2,611 Funds for gasoline and lubricants for chief's vehicle. ~4 131-1-6900 OTHER COMMODITIES 1,501 1,800 2,000 1,800 Funds for the purchase of criminal statutes, concealed firearms permits, bulletins, training materials, office medical supplies, and misc. costs. 68 PATROL 69 DEPARTMENT: PATROL Acct No Account Name Estimated 2013-2014 Budget 2014-2015 Estimated 2014-2015 Proposed 2015-2016 2015-2016 Line Item Budget Notes DEPARTMENT TOTAL 1,153,545 1,270,216 1,248,532 1,198,324 over(~ under) FY15 budget 131 DEPARTMENT: PATROL 131-4010 FULL-TIME SALARIES 654,190 714,415 714,415 672,953 alaries for 3 Sergeants, 10 Patrol Officers, and School Resource Officer Re?ects COLA and contract adjustments. 131-4020 PART-TIME SALARIES 8,203 9,600 9,000 9,600 alaries for reserve officers and members of the fire/ police unit. his account supports the increased use of reserve officers' training and details. The department now utilizes 7 reserve officers. 131-4025 VERTIME-COURT TIME IU 4,289 4,000 5,000 5,000 Reimburses the 3 hour minimum overtime for attendance at court, per collective bargaining. Former changes in procedure at District Court provides no control of when our of?cers appear in court. Increase is re?ective of more appearances in court by of?cers. 131-4030 VERTIME 80,485 78,000 80,000 80,000 Overtime to cover vacant patrol shifts due to vacations, holidays, illness, officers attending training, Council and School Board meetings, etc. 131-4040 I-I.V.S. LEAVE 500 500 Provides funds for officers to buyback vacation or sick time, per collective bargaining. This line has not been used for many years, but the union has a request in the bargaining process for the ability to buy back time. 131-4050 HEALTH INSURANCE 128,744 157,643 140,913 148,992 Employer Contribution, PPO contribution increase 10.2%, assume move to PPOSOO on 1 /1 2016 131?4060 57,933 65,060 65,060 57,558 Employer Contribution. MPERS contribution increased 14% 131-4061 WRETIREMENT HEALTH SAVINGS 1,824 Previously in contingency now split by department. 131-4070 SOCIAL SECURITY 55,294 61,698 61,844 58,756 IEmployer Social Security contribution. DEPARTMENT: PATROL No Account Name Estimated 2013-2014 Budget 2014-2015 Estimated 2014-2015 Proposed 2015-2016 2015-2016 Line Item Budget Notes DEPARTMENT TOTAL 1,153,545 1,270,216 1,248,532 1,193,324 6.66% over(- under) FY15 budget 131' DEPARTMENT: PATROL 131-5030 RANSPORTATION 127 200 300 ransportation expenses to attend training seminars and arking fees at the County garage when officers attend court. Increase for more court appearances. Move to 131-5310, vehiclemaintenance 131?5040 MEETING 7,092 7,000 7,000 7,000 Provides training seminar fees for officers. Currently, the State Academy Board of Trustees has mandated that all officers attend 40 hours of training on a bi-annual basis. $2,000 provides the fee for JPMA for the mandatory on-line training. $5,000 for additional training sessions that must be attended in person. Tuition for the 18 week basic school is $2,500 should we need to send an officer.. ?1 131-5060 IPRINTING 1,939 2,500 2,000 2,000 IPrinting needs throughout the year. 13 1-5080 ADVERTISING 586 500 400 600 IFunds for legal ads in newspapers. VEHICLE MAINTENANCE 131-5310 29,646 37,000 30,000 32,400 three unmarked vehicles and the police/town's general purpose car. Insurance deductible for cruiser accidents now comes out of Maintenance of the department's six marked police cruisers, this account. 131-5300 EQUIPMENT MAINTENANCE 1,912 1,600 1,600 1,600 Service contract for the radar display trailer and $500 for fitness equipment maintenance. 131-5330 RADIO 1? RADAR MAINTENANCE 4,129 4,200 4,000 4,200 Funds for routine maintenance of department mobile (13) and ortable radios (30), and radar units (10). 131-5340 OFFICE MACHINE MAINTENANCE Combined with Equipment Maintenance. DEPARTMENT: PATROL Acct No Account Name Estimated 2013-2014 Budget 2014-2015 Estimated 2014-2015 Proposed 2015-2016 2015-2016 Line Item Budget Notes DEPARTMENT TOTAL 1,153,545 1,270,216 1,248,532 1,198,324 -5.66% over(- under) FY15 budget 131 DEPARTMENT: PATROL 131-5410 OMPUTER SERVICES 7,023 7,200 7,200 7,200 Provides 50% the cost of the time and materials maintenance contract and upgrades for the IMC records management system. Fee split with 134-5410. Contract for FY16 is $14,400. 131?6010 IOFFICE SUPPLIES 2,845 3,500 3,500 3,000 IOffice supplies needed during the year. 131-6130 IMOTOR FUEL ANFLUBRICANTS 46,772 50,000 50,000 44,640 Cost of gasoline and lubricants for the department's six marked olice cruisers, three unmarked police vehicles, and the PD own General Purpose vehicle. IL I 131-6140 IRES 4,564 7,500 7,500 7,500 ires and tire repairs for six marked poliCe cruisers, three umnarked police vehicles, and truck. Snow tires $140 each, regular tires $125 each plus $95 per vehicle for mounting and alancing. 131-6520 SAFETY EQUIPMENT SUPPLIES 4,659 4,500 5,000 5,000 Replacement of leather gear, ?ashlights, chemical agents, traffic vests, and other safety related equipment. Price increases for almost all safety equipment. 131-661 0 IUNIFORMS CLEANING ETURNOUT 13,261 17,000 17,000 17,000 Uniforms and equipment for the officers are purchased from this account, as well as contractual cleaning allowance of $4080 (18 $240); clothing allowance of $7,200 ($400 per officer 18). contract also provides funds for replacement clothing. The 7 reserve officers' uniforms and equipment is also provided from this account. Examples of prices: uniform shirt $60. pants $85, summer jacket $250, winter coat $450 and boots $155. $3,000 for initial equipment and uniforms for a new officer. 131-6620 AMMUNITION SUPPLIES 2,529 2,800 3,000 3,200 Ammunition for officers to qualify with their duty weapons, shotguns and rifles twice a year. Wecontinue to see an increase in the cost of ammo because of consumer and DOD demand. DEPARTMENT: PATROL TOTAL 1,153,543? 1370;21; 1,248,532 1393:3221 "566% (were ?nder) FY15 budg?t h. 1 . Equipment that was formally included in a reserve, including radar units, weapons, portable radios, protective body armor, cruiser consoles and protective screens behind the front seat, etc. 25,605 21,000 21,000 22,000 131-6800 EQUIPMENT Maintenance of the Town's traffic lights including replacement ulbs and control box maintenance. This expense was formally included in a reserve. Move to account 135, street lights 131-6810 EQUIPMENT MAINTENANCE 6,653 7,000 7,000 0 642 1,300 1,300 1,300 Office equipment that was formally included in a reserve, 131?6820 IOFFICE EQUIPMENT including chairs, monitors, shelving, etc. 4,500 4,500 Provides the cost Of various publications, New England States Police Information Network (NESPIN) background investigation software, kitchin and cleaning supplies for the PD and misc. state fees. 131-6900 OTHER COMMODITIES 4,423 4,500 74 IN VEST IGAT 75 DEPARTMENT: INVESTIGATIONS Acct Estimated Account Name 2013-2014 Budget 2014-2015 Estimated 2014-2015 Proposed 2015-2016 2015-2016 Line Item Budget Notes DEPARTMENT TOTAL 79,215 84,261 84,658 167,657 98.97% over(- under) FY15 budget 131-2 131-2-4010 SALARIES DEPARTMENT: 57,062 58,365 58,365 115,962 Salary for the Detective Court Officer. 131-2-4030 2,642 4,500 5,000 5,000 Detective?s overtime when called in or held over for investigations. Increase re?ects the addition of a second detective in 2015 and the additional time spent on more complex investigations 1311?24050 HEALTH INSURANCE 5,984 6,533 6,580 22,571 Employer health insurance contribution. PPO contribution increased 10.2%, assume move to PPOSOO on 1/ 1/ 2016 131-2-4060 WRETIREMENT 4,702 5,204 5,204 10,089 Employer Contribution. MPERS contribution 0lo increased 14% 131-2-4061 RETIREMENT HEALTH SAVINGS 0 Previously in contingency now split by department. 131-2-4070 SOCIAL SECURITY 4,452 4,809 4,809 9,254 Employer Social Security contribution. 131-2-5030 TRANSPORTATION 0 100 100 Funds for parking charges when attending court and travel to training seminars. Move to 131-2-5319 vehicle maintenance. 131-2-5310 VEHICLE MAINTENANCE 1,000 1,000 1,000 1,200 Maintenance of the Detective's vehicle. Detective's vehicle was replaced in FY13. 131-2-5330 RADAR MAINTENANCE 107 150 100 150 Maintenance of the Detective's mobile and portable radios. DEPARTMENT: INVESTIGATIONS TOTAL i r-84,261 snags; 131-2-5650 PHOTO SUPPLIES Funds for the purchase of film, disks, and other camera supplies for investigations. Move to 131-2-6010 office supplies. 131-2-6010 IOFFICE SUPPLIES 286 400 300 700 Office supplies needed during the year. Also includes a fee of $110 for a maintenance contract for TLO, an internet investigative software. \1 131-2-6130 IMOTOR FUEL AND LUBRICANTS 2,500 2,500 2,500 2,331 FGasoline and lubricants for Detective's cruiser. 131?2-6140 TIRES AND TUBES 371 500 500 400 Tires and tire repairs for the Detective's vehicle. Snow tires at $140 each and regular tires at $125 each. 78 SCHOOL RESOURCE OFFICER 79 37,847 57,886 59,744 budget DEPARTMENT 4 131-3-4010 .r SALARIES 41,058 A- I 40,076 840,076 40,849 Salary for the School Resource officerlSR?U?at 131-3-4030 524 700 500 700 Funds for meetings and presentations outside normal hours. 131-3-4050 HEALTH INSURANCE 9,297 10,258 10,332 10,928 Employer health insurance contribution. PPO contribution increased 10.2%, assume move to PP0500 on 1/1/2016 5531-3-4060 RETIREMENT 3,774 3,382 3,382 3,635 Employer retirement contribution. MPERS 0 contribution increased 14% 131-3-4070 SOCIAL SECURITY 2,977 3,119 3,104 3,178 Employer Social Security contribution. 131-3?4200 UNALLOCATED 0 0 0 131-3-6010 IOFFICE SUPPLIES 217 350 350 300 Office supplies needed during the year. FIRE PROTECTION 81 82 DEPARTMENT: FIRE Acct No Account Name Actual 2013-2014 Budget 2014-2015 Estimated 2014-2015 Proposed 2015-2016 2015-2016 Line Item Budget Notes - DEPARTMENT TOTAL 1,038,234 1,253,242 1,252,579 1,318,573 5.21% over(- under) FY15 budget 132 DEPARTMENT: 132-4010 FULL-TIME SALARIES 182,321 186,903 186,903 258,168 Salary for the Fire Chief, EMS Captain, and Office Administrator/Lieutenant. 132-4020 SALARIES 294,922 432,048 432,048 408,616 Hourly wages paid to call firefighters and emergency medical technicians. Includes the overnight stipend for EMS responders and the salaries for the following of?cers: 2 Deputy Chiefs (3250/ month); 3 Captains ($150 month); 11 Lieutenants (5550/ month). Budget based on 1,000 EMS incidents and 600 fire incidents. Increase based on paying for weekly training ($43k/ yr), adding stipend for medical director daytime coverage for EMS crews and half position for EMA 132-4050 HEALTH INSURANCE 26,107 27,719 27,919 36,489 Employer health insurance contribution. PPO plan contribution increased 10.2%, assumes move to PPOSOO on 1 1 2016 132-4060 HRETIREMEN 7,886 14,578 14,578 21,271 IEmployer retirement contribution. MPERS contribution increased 14% 132-4061 RETIREMENT HEALTH SAVINGS 2,515 previously in contingency now in departments. 132-4070 SOCIAL SECURITY 35,844 47,350 47,350 51,009 Employer Social Security contribution. 132-5010 IPOSTAGE 178 300 300 300 Funds for department mailings. 132?5020 7,672 12,125 8,500 5,760 Portion of telephone usage attributed to department. Includes cell phones for the Fire Chief, EMS Captain and ambulances. 132-5040 MEETING 8,224 15,500 15,500 15,500 Training to increase certification of personnel and meet annual training requirements of the Town, State, and Federal Gov. Includes cost of instructors brought in to teach courses at department. 132-5050 IFITNESS TRAINING 99 100 100 100 Fitness Club reimbursement. 132-5100 IVEHICLE INSURANCE This line item has been consolidated into one cost center. 83 DEPARTMENT: FIRE Acct No Account Name Actual 2013-2014 Budget 2014-2015 Estimated 2014-2015 Proposed 2015-2016 2015-2016 Line Item Budget Notes DEPARTMENT TOTAL 1,038,234 1,253,242 1,252,579 1,318,573 5.21% over(- under) FY15 budget 132 DEPARTMENT: 132-5200 ELECTRICITY 13,587 1 5,000 22,287 22,565 Funds for electrical usage at three fire stations. 132-5220 WATER 1,358 1,500 1,500 1,500 Funds for water usage at three fire stations. Decrease ased on prior years experience. 132-5230 FUEL OIL 11,765 12,025 12,000 11,930 Funds for heating at three fire stations. Estimate based on current projections from town Finance. 132-5240 SEWER 3,577 3,800 3,800 3,800 ISewer cost for three fire stations. 132-5300 IMACI-IINEHEQUIPMENT MAINTENANCE 17,939 17,250 17,250 18,000 Provides the annual maintenance and repair of the reathing apparatus. flow tests, parts, labor, etc.) annual maintenance and air testing for the Cascade System, annual maintenance and repairs on hydraulic rescue tools and annual servicing on heart monitors and defribrillators. 132-5310 VEHICLE MAINTENANCE 59,843 85,000 80,500 85,000 Preventative and unanticipated maintenance of all department apparatus vehicles. Includes brakes, oil changes, inspections, alignments, etc. Also includes pump testing and reparis of all pumps, and annual certification of the aerial. 132-5330 RADIO MAINTENANCE 4,527 5,000 5,000 5,000 Ongoing maintenance and repair of portable radios, mobile radios, pagers, and antennaes. 132-5350 FIRE ALARM MAINTENANCE 1,008 1,500 1,500 1,500 Fire alarm monitoring and maintenance for three fire stations. 132-5490 AMBULANCE BILLING SERVICES 22,196 29,960 29,960 24,000 Payment for billing services based on 7% of collections. Increase based on revenue projections. 132-5500 MAINTENANCE BUILDING SERVICES 10,709 8,500 8,500 11,000 Provides cost of standard upkeep and operations of facilities. Includes annual maintenance on overhead doors, exhaust capture system, and boiler licensing. 132-5410 COMMUNICATION SERVICE FEES 6,225 6,500 6,500 6,500 Fire Department operations software maintenance through IMC and EMS software licensing through Imagetrend. 132-5610 EQUIPMENT RENTALS 3,619 4,000 4,000 4,000 Oxygen cylinder rentals and service. 84 DEPARTMENT: Acct Account Name Actual 2013-2014 Budget 2014-2015 Estimated 2014-2015 Proposed 2015-2016 2015-2016 Line Item Budget Notes DEPARTMENT TOTAL 1,038,234 1,253,242 1,252,579 1,318,573 5.21% over(- under) FY15 budget 1 32-5630 DEPARTMENT: FIRE HYDRANT RENTAL 106,108 109,500 109,500 109,500 Fee charged by the Portland Water District for Fire Protection Services related to the water distribution system. Charges based on the number of fire hydrants. There are 393 public hydrants in town. 132-5800 132-5810 DUES a: MEMBERSH-IPS 3,033 3,150 3,150 3,150 Dues to various Fire professional organizations (NFPA, Maine Chiefs, International Fire Chiefs, Coastal Mutual Aid, New England Fire Chiefs). This includes annual NFPA codes subscription. OUTI-IERN MAINE EMS DUES 1,375 1,750 1,750 1,750 Southern Maine EMS annual dues. 132-5820 VOLUNTEER RECOGNITION 12,718 13,900 13,900 13,900 Funds for the annual awards recognition dinner, Iaccident insurance through MMA ($52.48 per volunteer), and for the Volunteer Incentive Program. 132-5900 OTHER CONTRACTUAL SERVICES 10,429 8,250 8,250 10,500 IMedical evaluations for existing and new members as well as annual vaccinations and other health?related costs per DOL requirements. 132-6010 OFFICE SUPPLIES 1,705 2,200 2,200 2,000 Office supplies needed during the year. 132?6020 745 600 600 750 Educational books and subscriptions. 132-61 30 MOTOR FUEL AND LUBRICANTS 24,356 21,083 21,033 23,000 IFunds for gasoline and diesel fuel for department vehicles. 132-61 60 SUBSCRIPTIONS PREVENTION SUPPLIES 1,635 1,750 1,750 1,750 Funds for fire prevention supplies and costs associated with Fire Prevention Week and other fire and injury attendance at Open House. Jprevention events. Increase based on increased 85 DEPARTMENT: FIRE Acct No Account Name Actual 2013-2014 Budget 2014-2015 Estimated 2014-2015 Proposed 2015-2016 2015-2016 Line Item Budget Notes DEPARTMENT TOTAL 1,038,234 1,253,242 1,252,579 1,318,573 5.21% over(- under) FY15 budget 132 DEPARTMENT: 132-6400 BUILDINGS 8r. GROUNDS SUPPLIES 2,354 3,000 3,000 3,000 Cleaning supplies for three fire stations and small maintenance items. 132-6450 IFOAMS 2,474 2,500 2,500 2,500 Class A and firefighting foam and fire extinguisher refills and required annual testing. 1 32-6500 TOOLS 15,237 15,000 15,000 15,000 Funds to replace small tools such as nozzles, axes, Isalvage covers, hose, hand lights, and pump fittings. Proposed equipment purchases are based on apparatus mission requirements and efficiencies. 1 32?6520 SC BA REPLACEMENT 1,700 1,500 1,500 1,700 Funds for safety equipment (vests, traffic cones). 132-6530 CONFINED SPACE RESCUE 6,111 5,100 1 32-661 0 TURNOUT 5,929 5,500 5,500 6,000 Maintenance and repairs to ?re?ghting and EMS gear. Also includes uniform costs for members to wear while on duty. 1 32-6670 MEDICAL SUPPLIES 10,296 12,500 12,500 10,300 All medical supplies that must be replaced or upgraded. 132-6800 132-6830 EQUIPMENT 80,173 79,000 79,000 80,100 Equipment that was formally included in a reserve - annual replacement schedules for SCBA equipment, turnout gear, hose, and communications equipment, new projector for Central and new training room tables for station 4. BUILDING RENOVATIONS 24,318 37,000 37,000 25,000 reServe. Projects include repair of the bay floor at Central Station and security system upgrades at all three fire stations. 132-6900 OTHER COMMODITIES 2,337 2,900 2,900 2,500 Emergency station supplies for the firefighters and lRenovations to the fire stations formally included in a Iemergency medical technicians at all stations. 86 DEPARTM ENT: FIR TOTAL 1,033,234 1,253,242 I 1,252,579 I A 5.21% over(- under) FY15 budget 132-7530 MEDICAL EQUIPMENT 5,595 5,500 5,500 5,500 Medical equipment for the Ambulances and First Responders. COMMUNICATIONS 87 DEPARTMENT: COMMUNICATIONS Acct Account Name Estimated 2013-2014 Budget 2014-2015 Estimated 2014-2015 Proposed 2015-2016 2015-2016 Line Item Budget Notes DEPARTMENT TOTAL 552,429 563,765 566,095 568,176 0.78% over(? under) FY15 budget 134 DEPARTMENT: COMMUNICATIONS (SEE REVENUE SECTION FOR DISPATCH FROM OTHER TOWNS THIS EXPENSE) 134?4010 SALARIES 318,197 322,580 322,580 328,701 Salary for 7 dispatchers. 88 134?4020 SALARIES 21,145 16,000 16,000 16,000 Salaries for part?time dispatchers who replace the full- time dispatchers when there are open shifts for vacation, sick and holiday leave. Utilization of reserve dispatchers saves overtime expense. Calculated at approximately 941 hours per year $17/ hr or $16,000 per year. Extraordinary expenditure in FY14 and FY15 due to several dispatchers on leave for extended time. 134?4030 OVERTIME 49,414 46,500 48,000 46,500 Funds for replacement shifts created by vacations, sick time, holidays and attendance at training. It is estimated that we will need to cover 1,500 hours with overtime in FY16 an average of $31.62/ hr or $47,430. 134-4050 HEALTH INSURANCE 74,426 78,214 78,779 83,324 Employer health insurance contribution. PPO Icontribution increased 10.2%, assume move to PPOSOO on 1/1/2016 134-4060 RETIREMENT 24,549 29,163 29,163 29,254 Employer retirement contribution. MPERS contribution increased 14% 134?4061 RETIREMENT HEALTH SAVINGS 574 Previously in contingency now split by department. 134-4070 SOCIAL SECURITY 28,252 29,459 29,573 29,927 Employer Social Security contribution. L- DEPARTMENT TOTAL 3 552,459 563 765 563,176 0.78% over(- under) FY15 biidgef - . . 7. Q: .Vn-o? 'a ..oIlTELEPHONE 15,000 Cost of 9 cellular phones (average of $35 month per phone $3,500/ year); reimbursement to officers for cell phones month 911 telephone fees for Verizon/ department telephone charges moved to IT (8,053) 134-5020 134-5040 MEETING 207 600 1,500 1,000 Training sessions for CTO (Certified Terminal IOperator) recertification and other in?service classes. Over drafted budget in FY15 clue to additional training requirements. 8U 134-5300 EQUIPMENT MAINTENANCE 1,909 2,500 2,000 2,500 Security camera and key system maintenance Remaining amount for misc equipment maintenance. 134-5330 RADIO RADAR MAINTENANCE 1,000 1,500 1,500 1,500 Cost of repair and maintenance of communication console and base radio. The increase is for a more realistic number in the event of our radio consoles 134-5410 ICOMPUTER SERVICES 7,040 7,200 7,200 7,200 Provides 50% share of the support contracts for IMC, records management software. Fee split with 131?5410. lContract for FY16 is $14,400. 134-5610 LEASED EQUIPMENT AND LINES 9,071 9,500 9,500 9,500 Rental cost of tower space for the radio repeater system ($225 month $2,700); VOTER telephone line connection ($1000); cellular fee month) for dispatch center connection to 7 in-car computers ($42000); secure telephone link to DMV records in Augusta ($125 month $1,500). DEPARTMENT: COMMUNICATIONS ?351429 4 566,095 I 568,176?. 6.78% -. -. .. . . OFFICE SUPPLIES 134-6010 1,900 1,900 1,500 Office supplies needed during the year. Largest percentage is for the cost of paper for the 1,348 computer system. 134-6610 UN CLEA NING 212 900 900 900 Dispatcher uniforms. 134-6820 OFFICE EQUIPMENT 1,683 1,500 2,000 1,600 Office equipment that was formally included in a reserve, including chairs, monitors, shelving, etc. BU 134-6900 IOTHER COMMODITIES 513 500 500 500 Funds for meetings, maintenance, etc. HARBOR CONTROL 91 92 DEPARTMENT: HARBOR Acct No Account Name Estimated 2013-2014 Budget 2014-2015 Estimated 2014-2015 Proposed 2015-2016 2015-2016 Line Item Budget Notes DEPARTMENT TOTAL 140,761 147,706 147,824 153,723 4.07% over(? under) FY14 budget 136 DEPARTMENT: HARBOR CONTROL 136-4010 SALARIES 62,263 60,637 60,637 64,503 Salary for the Patrol Officer Harbormaster, Police Chief and Administrative Asst 136-4020 SALARIES 18,954 24,313 24,000 22,766 Salary for the Assistant Harbormaster. Salary is based on 32 hours per week for 13 weeks and 24 hours per week for 9 additional weeks. Additional funds are for two Summer Park Rangers, who are budgeted for 40 ours per week each for 15 weeks. 136-4030 IOVERTIME 2,217 3,500 2,500 3,500 Harbormaster's overtime during busy periods in the summer and other urgent situations. 136-4050 HEALTH INSURANCE 14,190 14,947 15,793 16,704 Employer health insurance contribution. PPO contribution increased 10.2%, assume move to PPOSOO on 1 /1 2016 136-4060 RETIREMENT 5,035 5,142 5,142 5,258 Employer Contribution. MPERS contribution increased 14% 136-4061 RETIREMENT HEALTH SAVINGS 219 Previously in contingency now split by department. 136-4070 SOCIAL SECURITY 6,100 6,766 6,666 6,944 Employer Social Security contribution. 136-5010 POSTAGE 382 350 350 380 Funds to mail informational materials to mooring lholders. Reduction represents the use of the online mooring program eliminating the mailings. 136-5020 TELEPHONE 774 1,100 1,000 595 Telephone service at Habormaster?s office moved to IT ($405) and Internet cellular phone at $50 month. 93 DEPARTMENT: HARBOR Acct Estimated Budget Estimated Proposed No Account Name 2013-2014 2014-2015 2014-2015 2015-2016 2015-2016 Line Item Budget Notes DEPARTMENT TOTAL 140,751 147,706 147,824 153,723 4.07% 0ver(- under) FY14 budget 136 DEPARTMENT: HARBOR CONTROL 136?5040 EDUCATION 120 400 400 400 Two day annual certification for Harbormaster and Assistant at Maine Maritime Academy. 136-5060 PRINTING 135 500 300 500 Printing of mooring and launch stickers and misc. documents. 136-5200 ELECTRICITY 976 1,000 1,486 1,504 This re?ects the latest contract rate for calendar year 2015 of $.12892 per and assumes we get that same rate for 2016. 136-5220 WATER 611 300 300 600 ICost of public water at the pier facility. 136-5240 SANITARY SERVICES 1,064 1,800 1,500 1,500 IRental and service of restroom facilities at Town Pier during warmer months. 136-5310 VEHICLE MAINTENANCE 12,184 7,000 7,500 12,000 Maintenance of the Harbormaster's boat and trailer as well as a portion of the harbor truck. 136-5330 RADAR 387 250 250 250 Funds for the repairs to the marine and police radios. MAINTENANCE 136?5500 MAINTENANCE BUILDING 5,580 5,000 6,000 5,500 Funds for minor repairs to the pier and the seasonal removal and installation of the ?oats. Pier is 14 years old and is requiring more maintenance every year. Floats are requiring replacement in the CIP. 136-5900 OTHER CONTRACTUAL 248 400 300 300 Funds are for incidental services at the town landing. SERVICES 94 DEPARTMENT: HARBOR Acct Account Name Estimated 2013-2014 Budget 2014-2015 Estimated 2014-2015 Proposed 2015-2016 2015-2016 Line Item Budget Notes DEPARTMENT TOTAL 140,761 147,706 147,824 153,723 4.07% over(- under) FY14 budget 136-6130 MOTOR FUEL AND LUBRICANTS DEPARTMENT: HARBOR CONTROL 3,564 5,800 5,800 4,200 Funds for the fuel and lubricants for the Harbormaster's oat. Work with the USCG has been reduced which requires us to pay for fuel, thus the increase for FY12 and similar cost for FY 13 and FY 14. Also includes cost of fuel for the harbor truck. 136?6520 SAFETY SUPPLIES 406 400 400 400 Replacement of safety equipment such as life jackets, survival gear, ?ares, etc. 136-6610 CLEANING TURNOUT 919 800 800 900 Uniform replacement for the Harbormaster and Assistant Harbormaster, and the annual cleaning stipend for the Harbormaster $200 added for park ranger's uniforms. 136?6800 EQUIPMENT 920 900 900 900 Misc. equipment. This expense was formally included in a reserve. 136-6810 EQUIPMENT MAINTENANCE 3,357 6,000 5,500 3,500 Maintenance on the Harbor's ?oats. This expense was formally included in a reserve. 136-6900 OTHER 375 400 300 400 Line item provides for accounting of misc. operating equipment and hardware needs. ANIMAL CONTROL 95 DEPARTMENT: ANIMAL CONTROL Acct Estimated Budget Estimated Proposed No Account Name 2013-2014 2014-2015 2014-2015 2015-2016 2015-2016 Line Item Budget Notes - DEPARTMENT TOTAL 12,575 27,783 24,625 25,061 over(- under) FY15 budget 136-1 DEPARTMENT: ANIMAL CONTROL (SEE REVENUE SECTION FOR ANIMAL CONTROL FROM OTHER TOWNS THIS EXPENSE) 136-1?4010 FULL-TIME SALARIES 135 0 136?1-4020 PART-TIME SALARIES 11,440 0 11,440 11,669 Salary for part-time Animal Control Of?cer. This is a shared position with the Assistant Harbor Master. Salary is based on 600 hours. The town may become involved in a regional ACO with Cumberland, Yarmouth and NO. Yarmouth which will require additional hours for the ACO which would increase the salary. 136-1-4070 SOCIAL SECURITY 885 0 885 893 Employer Social Security contribution. 136-1-5900 OTHER CONTRACTUAL a 25,233 a 3 SERVICES 136-1-5940 CANINE CONTROL 115 2,000 12,000 12,000 The large increase is due to the need to enter into a contract with Coastal Humane Society ($10,067) and maintain funds for Charlie's Friends in the event we have lstray dogs not claimed. 136-1-6900 IOTHER COMMODITIES 0 500 300 500 INets, leashes, cages, and misc. items. POLICE BUILDING MAINTENANCE 97 98 DEPARTMENT: POLICE BUILDING MAINTENANCE Acct No Account Name Estimated 2013-2014 Budget 2014-2015 Estimated 2014-2015 Proposed 2015-2016 2015-2016 Line Item Budget Notes DEPARTMENT 39,241 38,220 45,430 49,732 30.12% over(- under) FY15 budget 137 DEPARTMENT: POLICE BUILDING MAINTENANCE 137-5200 ELECTRICITY 13,535 15,500 23,030 23,318 '5 re?ects the latest contract rate for calendar year 015 of $12892 per and assumes we get that same rate for 2016. 137?5220 WATER 2,568 2,800 2,800 2,800 Water costs for the public safety building. 137-5230 IFUEL OIL 4,308 5,920 5,600 5,614 Propane costs for the public safety building. 137-5500 MAINTENANCE BUILDING 18,830 14,000 14,000 18,000 This item covers the costs of repairs to plumbing, electrical, phone, heating and other systems as well as general maintenance to the building as needed. As the uilding gets older more maintenance is required. STREETLIGHTS TRAFFIC SIGNALS 99 100 1355210 DEPARTMENT TOTAL STREET LIGHTING DEPARTMENT: STREETLIGHTS AND TRAFFIC SIGNALS 109,743 I 19.29% over(- under) FY15 budget 09,000 102,743 Cost of electricity for the town's streetlights and traffic signals. Total number of street lights is 612. rental rate including delivery Charge averaged $13.17 in 2014. In 2015 with increased delivery charge of roughly $.82 per light charge is $13.99 per fixture on average. 96,765 135-5300 0 7,000 135-5360 INTELLEGENT SIGNAL UPGR Update of Intelligent signals PUBLIC WORKS 101 PUBLIC WORKS STREETS 8: SOLID WASTE RIGHT OF WAY 102 STREETS AND RIGHTS OF WAY 103 DEPARTMENT: STREETS AND RIGHT OF WAY Acct Account Name Actual 2013-2014 Budget 2014-2015 Estimated 2014-2015 Proposed 2015-2016 2015-2016 Line Item Budget Notes DEPARTMENT TOTAL 1,512,647 1,502,512 1,522,700 1,514,491 0.8% over(- under) FY15 budget 141 DEPARTMENT: STREETS AND RIGHTS OF WAY 141-4010 SALARIES 527,053 525,955 525,955 511,562 Salary for the Public Works Director PW Admin Assistant Town Engineer Street Superintendent and Truck Drivers (8). 141-4020 PART TIME SALARIES 888 3,500 4,200 3,500 Part-time seasonal help to assist with flagging costs. 141?4030 OVERTIME 57,035 48,000 48,000 48,000 Overtime for snow removal, emergencies, and other department needs. 141 -4050 4; HEALTH INSURANCE 131,372 139,026 155,318 144,491 Employer Contribution. PPO plan contributions increased 10.2%, assumes move to PP0500 on 1 1 2016 1 41 -4060 RETIREMENT 37,848 45,280 45,280 43,644 Employer Contribution. MPERS contribution increased 14% 141-4061 RETIREMENT HEALTH SAVINGS 5,396 previously in contingency now split by department 141-4070 SOCIAL SECURITY 42,237 44,175 44,175 43,074 Employer Social Security contribution. 141-4100 WORKERS COMPENSATION This line item has been consolidated into one cost center. 141-5010 POSTAGE 309 425 250 425 Postage for associated mailings. 141 -5020 TELEPHONE 3,530 5,000 3,600 3,000 Telephone lines, fax line, cell phone and staff pagers. 141-5040 EDUCATIONAL MEETING 1,572 3,300 2,000 3,300 Staff Training for entire department. 141 -5080 ADVERTISING 3,339 2,500 1,400 2,500 Funds for legal ads in newspapers. 141-5100 VEHICLE INSURANCE Insurance costs for the Public Works department vehicles and equipment. This line item is now funded under 'general government'. DEPARTMENT: STREETS AND RIGHT OF WAY Acct Account Name Actual 2013-2014 Budget 2014-2015 Estimated 2014-2015 Proposed 2015-2016 2015-2016 Line Item Budget Notes DEPARTMENT TOTAL 1,512,647 1,502,512 1,522,700 1,514,491 0.8% over(? under) FY15 budget 141 DEPARTMENT: STREETS AND RIGHTS OF WAY 141-5200 ELECTRICITY 10,724 12,500 18,572 18,804 Provides the electricity charges EOFPublic Works. Increase due to rising electricity costs. 141-5220 WATER 2,486 2,500 2,500 2,500 Water and sewer service for Public Works. 141-5230 FUEL OIL 17,207 18,000 18,000 20,170 Propane for heating fuel system. Increase based on new expected prices for propane. 141-5310 VEHICLE MAINTENANCE 211,542 190,000 195,000 195,000 Public Works Department labor based on three year average of actual hours used. ?1211-5330 RADAR MAINTENANCE 1,101 800 800 800 Base and vehicle radio maintenance costs. 141?5440 ENGINEERING SERVICES 8,521 4,000 4,500 4,000 Misc. engineering costs such as traf?c studies and drainage design. Includes DEP permit renewal (every 5 years) and rewrite of stormwater plan and PACTS application assistance. 141-S490 OTHER PROFESSIONAL SERVICES 8,672 8,500 9,200 10,000 Misc. consultant costs relating to stormwater (NPDES) compliance and work with the Interlocal Stormwater Working Group (ISWG), and Increase due to cover ISWG budget increase. 141 5580 TREE CARE 18,719 17,500 17,500 17,500 Provides pruning and removal of dead trees along the right-of?way. 141?5610 EQUIPMENT RENTALS 1,810 4,100 3,000 4,100 Rental of miscellaneous equipment used for routine maintenance and construction projects. 141-5620 UNIFORMS 6,882 8,000 8,500 8,200 Boot allowance and Lmiform rental per union contract. Increase due to vendor cost increase. DEPARTMENT: STREETS AND RIGHT OF WAY Acct Account Name Actual 2013-2014 Budget 2014-2015 Estimated 2014-2015 Proposed 2015-2016 2015-2016 Line Item Budget Notes DEPARTMENT TOTAL 1,512,647 1,502,512 1,522,700 1,514,491 0.8% over(- under) FY15 budget 141 141-5800 DUES MEMBERSHIPS DEPARTMENT: STREETS AND RIGHTS OF WAY 604 450 450 450 Dues to APWA, ITE, and other professional affiliations. 141-5900 OTHER CONTRACTUAL SERVICES 20,531 29,000 25,000 25,000 Catch basin cleaning and other contractual services. Decrease based on historical costs. 141-5901 STREET PAINTING 8,418 40,000 40,000 3 7,000 Annual street line painting costs. 141-5902 CD CONTRACT PLOWING 22,441 18,000 16,000 18,000 Contract plowing of sidewalks. Price varies with snow amount and miles plowed. Cost increase due to increase in new sidewalk infrastructure (Lower Route 1, etc.). 141-6010 OFFICE SUPPLIES 3,607 2,500 2,700 2,900 Office supplies needed during the year. 141-6020 SUBSCRIPTIONS 337 300 300 300 Professional manuals, reference books, etc. 141-6100 MAINTENANCE MACHINE 4,313 4,800 6,000 4,800 Maint. contracts and service for various machines. Includes furnaces, compressor, waste oil furnace, pressure washer, et cetera. 141?6110 VEHICLE MAINTENANCE SERVICE 38,728 27,000 27,000 28,000 Parts and vendor services for heavy equipment. 141-6120 PLOWS SPREADER PART 21,095 19,500 16,000 19,500 Plow cutting edges and misc. parts for plow, spreader, and de-icing equipment. 141-6130 MOTOR FUEL AND LUBRICANTS 82,711 79,000 78,000 74,000 Provides fuel, oil, etc. for department's vehicles. Decrease based on lower contract price for diesel. 141 -6140 TIRES AND TUBES 5,945 7,000 6,800 7,000 Tire replacement for department vehicles. 141-6150 WELDING SUPPLIES 3,145 2,600 2,400 2,600 Welding supplies for vehicle maintenance repairs. DEPARTMENT: STREETS AND RIGHT OF WAY Acct Account Name Actual 2013-2014 Budget 2014-2015 Estimated 2014-2015 Proposed 2015-2016 2015-2016 Line Item Budget Notes DEPARTMENT TOTAL 1,512,647 1,502,512 1,522,700 1,514,491 0.8% over(- under) FY15 budget 141 DEPARTMENT: STREETS AND RIGHTS OF WAY 141-6210 CHEMICALS 135,902 105,000 105,000 108,000 Salt and de-icing materials for winter operations. Increase to compensate for increase salt costs. 141 -6220 SAND (WINTER) 20,286 15,000 15,000 15,000 Sand used to treat and provide safe roads in the winter. 141-6230 LOAM 3,169 7,800 7,800 7,800 Materials for various construction projects. 141-6240 COLD PATCH 7,195 2,200 2,200 2,200 Cold patch for Winter pavement repair. 141-6250 ASPHALT 10,768 14,500 18,100 14,500 Paving for small road repair areas. $16270 CULVERTS CATCH BASIN 3,505 8,000 7,000 8,000 Materialsfor drainage repairs and improvements. 141-6280 STREET TRAFFIC SIGNS 2,030 4,900 4,900 4,900 Street sign repair and replacement. 1 41 -6285 GUARD RAILS 253 2,500 3,300 2,500 Repair to street guard rails. 1 41 -6400 BUILDINGS 8r GROUNDS 10,266 7,000 9,500 7,000 Misc. maintenance to buildings and grounds 141-6510 EXPENDABLE HAND TOOL 2,162 2,200 2,200 2,200 Rakes, shovels and other construction and engineering tools. 141-6520 SAFETY SUPPLIES 4,035 5,500 5,000 5,250 Cones, traf?c signs, vests, etc. DEPARTMENT: STREETS AND RIGHT OF WAY 0.8% over(? under) FY15 budget TOTAL i,31.2,647 1,502,512? ?1,522,700 i,514,49i Equipment expense that was formally part of a reserve, including mig welder, transmission jack, air conditioner, and power broom. Budgeting amounts will vary from year to year, and is based on the replacement schedule of existing equipment. This is due to the restructuring of the CIP that was done in FY '13. NEH-6800 EQUIPMENT 1,168 3,300 3,300 4,325 141-6830 BUILDING RENOVATIONS 0 3,000 2,700 3,000 This expense was formally part of a reserve. Budgeting amounts will vary from year to year, and is based on the replacement schedule of existing equipment. (I) 141-6850 ROAD MAINTENANCE 293 3,000 2,700 13,000 Misc. road repaving and street tree program expense that was formally part of a reserve. Added for Road Maintenance for invasive species control and eradication 141-6900 OTHER COMMODITIES 6,833 5,400 5,600 7,300 Misc. materials for department operations expense to install and remove ?ags for Memorial Day SOLID WASTE 109 DEPARTME SOLID WASTE Acct Actual Budget Estimated Proposed No Account Name 2013-2014 2014-2015 2014-2015 2015-2016 2015-2016 Line Item Budget Notes - DEPARTMENT TOTAL 529,006 411,721 411,771 423,829 2.94% over(- under) FY15 budget 143 DEPARTMENT: SOLID WASTE 143?4010 FULL-TIME SALARIES 70,258 74,947 68,500 74,191 Salary for the Public Works Director and Transfer Station Attendants (1.8 FTEs). vacations and sick time. 143?4050 HEALTH INSURANCE 18,044 13,877 21,500 22,740 Employer Contribution. PPO plan contributions! increased 10.2%, assumes move to PPOSOO on 1 1 2016 143-4030 IOVERTIME 6,711 5,000 3,500 5,000 vertime needed for extended hours, coverage for I 143?4060 RETIREMENT 5,344 6,406 6,404 6,280 Employer Contribution. MPERS contribution increased 14% 143-4061 RETIREMENT HEALTH SAVINGS 0 0 0 742 Ipreviously in contingency now split by department 143-4070 SOCIAL SECURITY 6,096 6,116 6,116 6,058 IEmployer's Social Security contribution. 143-4100 WORKERS COMPENSATION 0 0 0 lThis line item has been consolidated into one cost center. 143?5010 3 50 0 50 Postage for associated mailings. 143-5020 TELEPHONE 357 525 525 0 Phone service at Transfer Station. 143-5040 MEETING 0 300 0 300 Training for Attendants (seminars and workshops). 143?5060 967 750 1,350 750 Printing of stickers, brochures and other materials for the Transfer Station or curbside collection. 143-5080 LEGAL ADVERTISING 402 800 500 800 Funds for legal ads in newspapers. DEPARTME SOLID WASTE Acct Account Name Actual 2013-2014 Budget 2014-2015 Estimated 2014-2015 Proposed 2015-2016 2015-2016 Line Item Budget Notes DEPARTMENT TOTAL 529,006 411,721 411,771 423,829 2.94% over(- under) FY15 budget 143-5200 DEPARTMENT: SOLID WASTE ELECTRICITY Electrical needs for compactors, lighting, and office. Increase based on historical costs 143-5220 WATER SEWER 549 550 550 550 Sewer and water service for the Transfer Station. 143-5310 EHICLE MAINTENANCE 10,350 7,700 9,000 10,000 Hauling Truck, Loader and forklift parts and repairs. 143-5500 MAINTENANCE BUILDING i 1,112 1,000 1,000 1,000 IRoutine maintenance costs for existing buildings. ?143-5620 NIFORM RENTALS 1,755 1,800 1,700 2,150 Boot allowance and uniform rentals. Increase due to vendor cost increases. 143-5900 OTHER CONTRACTUAL SERVICES 14,147 10,000 11,000 11,000 Hauling of the solid waste and bulky waste bins at the Transfer Station. Increase based on historical costs. 143-5915 IRECYCLING SERVICES 1,500 500 1,500 Hauling of recycling containers; for contingency in levent of equipment failure. 143-5950 WASTE ISPOSAL 5,322 6,500 6,250 6,500 Costs to dispose of Hazardous Waste (ex. antifreeze, ropane tanks) and Universal Wastes (ex. computers and TVS). 143-5960 143-6100 KOLLECTION SERVICES 369,165 249,000 249,000 249,000 Approximately two-thirds of the curbside collection of trash and recycling. ECOMaine's elimination of all corporarte assessment fees has allowed for the remaining 1/ 3 of costs to be paid with the pay-per-bag rogram. MAINTENANCE MACHINE 257 1,500 750 1,500 IMaintenance costs for two compactors. DEPARTME SOLID WASTE 143?6130 MOTOR FUEL AND LUBRICANTS 9,607 9,700 9,700 Fuel for loader, forklift, and roll-off truck. 143-6900 IOTHER COMMODITIES 6,361 9,000 8,900 9,000 Leaf bags and Leaf Screener Rental 143-7015 TRANSFER TO EQUIP RESERVE 0 0 0 0 This account has been discontinued. 143-7550 IMPROVEMENTS TO BUILDINGS 0 3,000 2,500 3,000 Improvements to Transfer Station to allow for operations, safety, and service. Decrease ased on historical costs. 112 COMMUNITY DEVELOPMENT 113 COMMUNITY DEVELOPMENT 115 DEPARTMENT: CC DEVELOPMENT Acct No Account Name Actual 2013-2014 Budget 2014-2015 Estimated 2014-2015 Proposed 2015-2016 2015-2016 Line Item Budget Notes DEPARTMENT TOTAL 459,406 458,210 459,630 477,944 4.31% over(? under) FY15 budget 162 DEPARTMENT: COMMUNITY DE VELOPMENT 162-4010 FULL-TIME SALARIES 315,609 315,791 315,791 332,979 Salary for the Community Development Director Senior Planner, Code Enforcement Of?cer Town Engineer Field Inspector (37 hours), Planning Admin and Code Admin (37 hours). 162-4020 PART-TIME SALARIES 3,660 1,076 162-4030 OVERTIME 144 Overtime not necessary for this department 162-4050 HEALTH INSURANCE 49,613 50,240 50,584 53,522 Employer Contribution, PPO plan contribution increased 10.2%, assume move to PPOSOO on 1 1 2016 162-4060 RETIREMENT 22,444 25,330 25,330 28,266 Employer Contribution, MPERS contribution increased 14% 162-4061 RETIREMENT HEALTH SAVINGS 3,286 Previously in contingency now split by department 162-4070 SOCIAL SECURITY 23,434 24,153 24,158 25,473 Employer Social Security contribution. 162?5010 POSTAGE 1,147 1,800 1,800 1,500 Funds for department mailings. 162-5020 TELEPHONE 3,608 4,200 4,200 1,580 Telephone usage attributed to this department moved to IT. Cell phone reimbursement at $54 month for CDD, CEO and PI. 162-5030 TRANSPORTATION 55 150 150 150 Mileage reimbursement. 116 DEPARTMENT: C0 NITY DEVELOPMENT Acct No Account Name Actual 2013-2014 Budget 2014-2015 Estimated 2014-2015 Proposed 2015-2016 2015-2016 Line Item Budget Notes - DEPARTMENT TOTAL 459,406 458,210 459,630 477,944 4.31% over(- under) FY15 budget 162 DEPARTMENT: COMMUNITY DEVELOPMENT 162?5040 EDUCATIONAL MEETING 1,615 7,000 7,000 6,250 American Planning Association(APA) conference (1 staff) - $2,200, Northern New England Chapter of the American Planning Association (NNECAPA) (1 staff) - $750, Maine Association of Planners (MAP) (2 staff) $200, Misc. education and training for staff and Flaming Board - $600. New England Municipal Building Of?cials (NEMBO) Seminar(2 Staff) - $1,400; Maine Building Officials (MBOIA) Conf (2 Staff) $550. Misc. education and training for staff and Zoning Board - $550 162?5060 PRINTING 77 200 200 700 Printing needs during the year. Includes $500 for Falmouth Conservation Commission printing costs for invasives education 1 62-5080 LEGAL ADVERTISING 4,196 2,800 2,800 3,500 Funds for legal ads in newspapers. 162-5310 VEHICLE MAINTENANCE 1,044 1,000 1,000 1,000 Supports the brown Prius for Codes. 162-5400 LEGAL SERVICES 7,359 10,000 10,000 10,000 The Town Attorney provides legal advice to the Planning Board, BZA, and staff. 117 162-5800 DUES 8: MEMBERS DEPARTMENT: CO 1,040 2,040 NITY DEVELOPMENT 477,944 Comm Dev Director APA - $1075, Planner/APA - $215, MAP 2 - $80, ME (318 User Group (GIS) - $24, 5590. Maine Association of Site Evaluators $35, National Fire Prevention Association $160, International Association of Electrical Inspectors (IAEI) - $240, International Code Council $119 162-5900 OTHER CONTRACTUAL SERVICES 21,660 10,000 10,000 4,500 Includes the $5,500 annual fee for encode180 plus miscellaneaous consulting services. 162-6010 IOFFICE SUPPLIES 1,832 2,000 2,000 2,000 Of?ce supplies needed during the year. 162-6020 SUBSCRIPTIONS 280 500 500 500 Educational books and subscriptions. 162-6130 IMOTOR FUEL AND LUBE 589 1,000 1,000 698 Fuel for department vehicle. 118 ECONOMIC DEVELOPMENT 119 ECONOMIC DEVELOPMENT 121 DEPARTMENT: ECONOMIC DEVELOPMENT Acct Account Name Actual 2013-2014 Budget 2014-2015 Estimated 2014-2015 Proposed 2015-2016 2015-2016 Line Item Budget Notes DEPARTMENT TOTAL 84,309 98,323 100,105 82,495 -16.1% over(- under) FY15 budget 163 DEPARTMENT: ECONOMIC DEVELOPMENT 1 63?4010 FULL-TIME SALARIES 62,935 69,193 69,193 54,654 Salary for the Economic Development/ Long Range Planning Director and 12.5% of the Administrative Assistant 163-4020 IPART-TIME SALARIES 490 163-4050 HEALTH INSURANCE 9,678 10,258 12,040 10,139 Employer health insurance contribution. PPO plan: contribution increased 10.2%, assumes move to PPOSOO on 1/1 2016 163-4060 IRETIREMENT 4,066 4,979 4,979 4,815 Employer retirement contribution. MPERS contribution: increased 14% 163-4061 IRETIREMENT HEALTH SAVINGS 706 contingency now split between: reviously in departments 163-4070 ISOCIAL SECURITY 4,677 5,293 5,293 4,181 IErnployer Social Security contribution. 163-5010 IPOSTAGE 49 200 200 200 Postage for mailings during the year. 163-5020 TELEPHONE 1,133 1,300 1,300 600 Portion of telephone usage attributed to department moved to IT. Includes cell phone reimbursement. 163-5030 TRANSPORTATION 351 250 250 350 Mileage reimbursement. 163-5040 WEDUCATIONAL MEETING 99 4,000 4,000 4,000 Annual attendance at a national and regional Iconferences. 163-5080 LEGAL ADVERTISING 67 200 200 200 Funds for legal ads in newspapers. .1 rd 1-- TOTAL m9?; 98,323 ?mm 163-5800 DUES MEMBERSHIPS 1,000 163-5900 OTHER CONTRACTUAL SERVICES 0 1,000 1,000 1,000 Funds for other programs that would require outside consultants. 163-6010 IOFFICE SUPPLIES 20 250 250 250 Office supplies needed during the year. 163-6020 SUBSCRIPTIONS 79 400 400 400 Subscriptions for planning and economic development periodicals. 122 COMMUNITY PROGRAMS 123 COMMUNITY PROGRAMS I I. ADULT PARKS AND MASON MOTZ ATHLETICS PROGRAMMING i SPACES BUILDING 1 124 I: I, I . RE CREA I ON 125 DEPARTMENT: RECREATION . .. .5 4 24,836. I I i ?25 34.8 ?25,348 I Salary for the Director (200/8), and Assistant Director 172-4010 172-4020 PART-TIME SALARIES 720 0 0 Seasonal Staff 172-4050 HEALTH INSURANCE 4,701 4,982 5,018 5,308 Employer health insurance contribution. PPO plan contribution increased 10.2%, assumes move to PPOSOOI on1/1/2016 172-4060 RETIREMENT 1,612 1,388 1,388 2,053 Employer Contribution, MPERS contribution 8 increased 14% 172-4061 RETIREMENT HEALTH SAVINGS 0 0 231 Previously in contingency now split between departments. 172-4070 SOCIAL SECURITY 1,837 1,939 1,939 1,765 Employer Social Security contribution. 172-5020 TELEPHONE 509 750 750 0 Portion of telephone usage attributed to department moved to IT. 172-5310 VEI-HCLE MAINTENANCE 889 1,000 1,000 1,000 Maintenance for department vehicles. 172-9020 TRANSFER TO SPECIAL REV. FUND - reclass 0 0 0 from account below ADULT PROGRAMMING 127 128 DEPARTMENT: ADULT PROGRAMMING Acct No Account Name Actual 2013-2014 Budget 2014-2015 Estimated 2014-2015 Proposed 2015-2016 2015-2016 Line Item Budget Notes DEPARTMENT 117,600 118,544 118,582 116,593 -1.65% over(? under) FY15 budget 173 DEPARTMENT: ADULT PROGRAMMING 173-4010 FULL-TIME SALARIES 28,436 28,559 28,559 26,349 Salary for the Director and Assistant Director 173-4050 HEALTH INSURANCE 4,948 5,276 5,313 5,620 Employer health insurance contribution. PPO pl contribution increased 10.2%, assumes move to PPOSOO on 1 1 2016 173-4060 RETIREMENT 1,792 1,975 1,975 2,345 Employer Contribution, MPERS contribution increased 14% 173-4061 RETIREMENT HEALTH SAVINGS 263 Previously in between departments. contingency now split 173-4070 SOCIAL SECURITY 2,044 2,185 2,185 2,016 Employer Social Security contribution. 173-5020 TELEPHONE 380 550 550 Moved to IT 173?9020 TRANSFER TO SPECIAL REV. FUND - reclass from account below 80,000 80,000 30,000 30,000 Total contribution of the town to Adult Education program expenses. Fees will be increased to reduce this to $80,000. PARKS 129 IT: PARKS Acct No Account Name Estimated 2013-2014 Budget 2014-2015 Estimated 2014-2015 Proposed 2015-2016 2015-2016 Line Item Budget Notes DEPARTMENT TOTAL 293,029 317,620 323,599 333,343 7.09% over(- under) FY14 budget 171 DEPARTMENT: PARKS AND FACILITIES 171-4010 FULL-TIME SALARIES 92,023 96,933 96,933 98,869 Salary for the Parks Supervisor, Maintenance Assistant and Parks Worker 171-4020 SEASONAL SALARIES 24,573 29,000 25,000 25,000 Seasonal employees to maintain parks, town facilities and and open Space areas. Covers part-time maintenance assistant. 171-4030 OVERTIME 9,251 6,000 9,000 9,500 Overtime to cover winter weather conditions, emergencies, and additional maintenance responsibilities. Reduction based on historical use. 171-4050 HEALTH INSURANCE 27,766 21,761 30,836 32,615 Employer health insurance contribution. PPO pla contribution increased 10.2%, assumes move to PPOSOO on 1 1 2016 00 ?171-4060 RETIREMENT 6,467 8,041 3,041 8,796 Employer retirement contribution. MPERS contribution increased 14% 171-4061 RETIREMENT HEALTH SAVINGS 988 Previously in contingency but now split by department. 171-4070 SOCIAL SECURITY 9,178 10,093 10,016 10,203 Employer's Social Security contribution. 171-5020 TELEPHONE 798 1,092 900 300 Telephone at Parks building. Also includes cell phone reimbursement of $24/ month for Maintenance Asst. 171-5040 EDUCATIONAL MEETING 738 900 900 900 Training sessions and seminars for educational and safety requirements. 171-5200 ELECTRICITY 4,330 5,400 8,023 8,124 This line item includes the cost of lighting seven tennis courts, two ice rinks, general security, and parking lot lighting at various facilities. 1 71-5220 WATER 3,735 4,500 4,000 4,000 Water and sewer for the Parks building as well as irrigation at various facilities. 1T: PARKS Acct No Account Name Estimated 2013-2014 Budget 2014-2015 Estimated 2014-2015 Proposed 2015-2016 2015-2016 Line Item Budget Notes DEPARTMENT TOTAL 293,029 317,620 323,599 333,343 7.09% over(? under) FY14 budget 1'71 DEPARTMENT: PARKS AND FACILITIES 171-5230 HEATING FUEL 3,053 2,100 3,100 3,555 Heating for Village Park and Mill Road garages. 171-5300 MACHINE EQUIPMENT MAINTENANCE 14,659 13,000 14,000 14,000 his item is used for regular routine equipment maintenance along with preventative maintenance of vehicles, trailers, and equipment. 171-5410 KCOMPUTERJINTERNET FEES 600 600 600 600 Funds for the internet connection which allows staff to review daily facility reservation schedules and weather reports as well as the ability to communicate through e- mail. 171-5500 131 BUILDING 591 2,500 500 500 Contractual services to repair electrical, plumbing, heating systems, and other building maintenance repairs. Decrease in funding based on historical use. 171-5580 TURF TREE MAINTENANCE 10,217 12,000 11,000 11,000 Field maintenance at parks and facilities and contractual work required to service ?ower beds, landscaping, etc. An increase is needed to manage invasives at additional park locations. 171-5610 EQUIPMENT RENTALS 200 200 200 Equipment rentals are reserved for equipment and lattachments not commonly used on a regular basis such. as a ditchwitch, boom-lift, etc. 171-5615 LEGION FIELD PARKING 450 450 450 450 Money from this line is dedicated to Legion Post #164 to cover seasonal parking for Little League and Community Programs activity use. 171-5900 IOTI-IER CONTRACTUAL SERVICES 60,650 65,000 65,000 70,000 Open Space Ombudsman at $55,000 and land management operations at $10,000. for invasive species control and eradication. IT: PAR KS Acct Estimated 2013-2014 Budget 2014-2015 Estimated Proposed No Account Name 2014-2015 2015-2016 2015-2016 Line Item Budget Notes DEPARTMENT TOTAL 293,029 317,620 323,599 333,343 171 DEPARTMENT: PARKS AND FACILITIES 171-5920 WINTER TRAIL MAINTENANCE 500 500 500 500 7.09% over(- under) FY14 budget Provides funds to the Sno-Voyagers for the purpose of winter trail maintenance. 171-5950 WASTE DISPOSAL 2,892 4,100 3,500 3,500 Rental costs for portable rest rooms at Community and Huston Parks. 171?6130 MOTOR FUEL AND LUBRICANTS 12,580 13,800 13,800 12,442 Gas and oil supplies for tractors, trucks, and mowers. 171-6400 BUILDING GROUNDS SUPPLIES 6,494 9,000 7,000 7,000 Landscaping materials, chemicals, paint, grass seed, lumber and other pertinent items. Additional cost ased on historical trending and increase in Parks maintenance. 171-6500 00 TOOLS AND APPARATUS 210 800 800 800 Funds to purchase tools and equipment to service tractors, trucks, and mowers. 171-6800 EQUIPMENT 750 500 500 Equipment that was formally part of a reserve including push mowers, trimmers, blowers, et cetera. Budgeting amounts will vary from year to year, and is ased on the replacement schedule of existing equipment. Increase to replace aging tools. 171-6840 PARKS RENOVATIONS 1,206 4,000 4,000 4,000 Renovations for the Town's parks and courts that was formally part of a reserve. Projects include tennis court repaving, landscaping, Pine Grove Forest maintenance and softball field drainage. Budgeting amounts will vary from year to year and is based on the replacement schedule of existing equipment. 171-6900 OTHER COMMODITIES 68 5,100 5,000 5,000 Funds available for miscellaneous purchases not accounted for in other line items usch a Veteran ravesite ?ags ($5,000) MASON - MOTZ BUILDING 133 DEPARTMENT 28,982 ~530,589 25,256 . - v- oirert- under) FY15 budget 196-5100 INSURANCE A - I 5 Insurance charges for?these buildings. 196-5200 ELECTRICITY 4,303 I 4,388 6,520 6,601 Electrical charges for these buildings. 196-5220 WATER 695 499 724 700 Water and sewer charges for these buildings. I 196-5230 HEATING FUEL 13,424 19,651 13,600 11,905 Heating fuel charges for these buildings. 03 196-5900 OTHER CONTRACTUAL 10,560 6,050 6,050 6,050 Misc. items needed to maintain these buildings SERVICES including security, heating system maintenance, insurance, and pest control. NON-DEPAR MEN AL OTHER AGENCIES 135 136 0N-DEPAR MEN AL 137 DEPARTMENT: NON-DEPARTMENTAL 1,391?6 1,318,728 4 DEPARTMENT To I'd: .- -- Arnount to be transferred to the capital 246 1,318,728 1,128, - 198-9080 TRANSFER TO CAPITAE IMPROVEMENT PROGRAM (CIP) FUND 1,357,188 198-9020 TRANSFER TO SPECIAL 210,000 130,000 130,000 108,500 The Open Space Reserve and energy efficiency REVENUE FUND ($10,000) special revenue appropriations are recorded here. This also includes reserve $20,000 a year to pay for one Assessing property revaluation every 5 years. Wellness $2,500. 138 198?9025 TRANFER OUT TO TIF 32,510 0 0 Amount to transferred to the TIF fund. 198-8515 METRO ASSESSMENT 4,092 15,000 15,000 15,000 Regional Transport Program - fixed RTE paratransit, which is a Federal requirement. 198-8920 CONTINGENCY 42,661 100,000 80,867 140,000 Contingency funds for unanticipated expenses. OTHER AGENCIES 139 DEPARTMENT TOTAL DEPARTMENT: OTHER AGENCIES 591,088 581,276 581,276 594,379 2.25% over(- under) FY15 budget 199-8515 METRO ASSESSMENT 137,627 147,800 147,800 152,234 Falrnouth portion of the Metro Budget. 199?8500 CONTRIBUTION TO LIBRARY 453,461 433,476 433,476 442,146 Funding for the Falmouth Memorial Library. 140 DEPARTMENT: OTHER AGENCIES 1,456,279 Palmouth's postion of? the ceunty-Tax assessed each year for County services. 1,376,320 1,3 76,320 199-8510 CUMBERLAND COUNTY TAX 1,321,522 141 142 APPENDIX A CAPITAL EXPENDITURE SCHEDULES and TAX INCREMENT FINANCING DISTRICTS 143 Capital Improvement Planning Purpose A capital improvement plan is a valuable and critical planning tool that is used to manage the continuing need to replace or add equipment, buildings, land and other capital assets. It is also a record of what assets are owned or under some form of control by the Town. The purpose of this plan is to provide a method of planning that combines the needs of all departments and units of our local government. A. Description of the Capital Improvements Program (CIP) Capital improvements programming involves the planning of long?term capital expenditures by the Town. Capital expenditures include funds for buildings, lands, major equipment, and other commodities that are of significant value and have a useful life of many years. In the Town of Falmouth, a capital improvement is a capital expenditure that is more than $5,000 and has a useful life of more than one year. The CIP provides a framework for the following administrative functions: 1. Estimating capital requirements. Scheduling projects over fixed periods with appropriate planning and implementation. Prioritization of capital improvements. Developing a financing plan for proposed projects. Coordination of activities between departments to meet project schedules. Monitoring and evaluating the progress of capital improvements. Informing the public of projected capital improvements. $9511.99? B. Benefits of the Capital Improvements Program The CIP, like the land use development ordinances, provides a means of implementing the objectives and policies of the Comprehensive Plan. It is understood, and imperative, that the School Department capital improvements are included in this policy, as these are investments by the Town and supported by tax dollars. Considerable benefits may be derived from a systematic approach to the programming of capital projects. These include: Focusing attention on community goals, needs and capabilities. Achieving optimum use of the taxpayer's dollar. Guiding future growth and development. Serving wider community interests over localized ones. More ef?cient governmental administration. Page 2 of 10 144 6. Maintaining a sound and stable ?nancial program. 7. Focusing attention on existing infrastructure conditions. 8. Enhancing opportunities for participation in federal and state funding programs. C. Decision Factors There are a variety of internal and external factors that may in?uence CIP decisions. These factors include: 1. Maintenance of Existing Facilities - Falmouth already has a considerable investment in its streets, wastewater system, town buildings, parks, etc. With limited financial resources to expand the existing capital stock, priority may be given to keep existing facilities in good working condition. 2. Availability of State and Federal Funding - The decreasing availability of revenues is cause for a concern that may require new priorities with CIP decisions. 3. State and Federal Mandates - State and federal mandates may require the renovation of existing facilities or the construction of new facilities. 4. Imponderables - Even the best planning cannot anticipate future unforeseen circumstances. These imponderables may have negative or positive consequences. D. CIP Development and Adoption The Town Manager, Finance Director, and Department Supervisors update the CIP once every year. Once the plan is updated, it is presented to the Town Council for review and eventually incorporated into the proposed annual budget. Integration with GASB 34 This capital improvement plan is based on the inventory of assets required by the Government Accounting Standards Board (GASB) 34. GASB 34 requires the town to have a detailed inventory of its entire infrastructure. Infrastructure, by way of example, includes roads, bridges, sidewalks, drains, and sewer lines. Integration with GASB 54 This capital improvement plan is also based on the fund balance reporting and government fund type definitions required by GASB 54. The objective of GASB 54 is to enhance the usefulness of fund balance information by providing clearer fund balance classifications and by clarifying the existing government fund type definitions. These clarifying definitions include general fund, capital funds, and Special revenue funds. Page 3 of 10 145 The general fund is the operations fund, the capital fund is money set aside for the specific purchase of capital items, and a special revenue fund is an account that is required to have substantial restricted or committed revenue (this revenue does not include transfers or other financing sources). The government fund balance classifications include non-spendable, restricted, committed, assigned, and unassigned. Each fund is designated at least one of these types based on the relative strength of the constraints that control how specific amounts can be spent. Financial Overview A realistic CIP must be related to the Town's ?scal capacity. Consideration should be given to State-imposed debt limits (as well as other more prudent measures of debt capacity); financing options; various debt ratios; and the long-term impacts of the various capital improvements on both the capital and Operating budgets of the community. By understanding available financing options, and the dollar value of our capital needs, the Town can establish an overall ?scal policy that will help guide capital improvement decisions. Fiscal considerations include the following issues: Effect on the property tax rate. Limiting debt service levels. Private and inter-govemmental revenue options. Use of service fees and user charges. Asset Capitalization Policy This policy is incorporated to establish procedures for keeping an inventory of fixed assets owned by the town. A. Capital Assets. Assets, which meet the following minimum standards, will be considered capital assets: 0 Having a value of $5,000 or more. This requirement can be an individual item in excess of $5,000 or a "collection" such as a telephone system or computer network system. 0 Having an estimated useful life of more than one year. 0 Major asset categories are buildings and improvements; land and improvements; machinery and equipment; vehicles and infrastructure. Page 4 of 10 146 B. Capitalization Method. All capital assets are recorded at historical cost as of the date acquired or constructed, except for infrastructure, which is discussed below. If historical cost information is not available, assets are recorded as estimated historical cost by calculating current replacement cost and by de?ating the cost using the appropriate price-level index. C. New Acquisitions. The town capitalizes new assets that meet its Capitalization Policy as stated in Section A. Following the receipt of the item(s) that meet the criteria, the value is noted by the applicable Department Supervisor, Finance Director and Town Manager for inclusion in the asset base. Additions, improvements, repairs, or replacements to existing capital assets are not considered new acquisitions and are discussed below in Section D. D. Extraordinary Repairs or Improvements. The town capitalizes outlays that increase future benefits from an existing capital asset beyond its previously assessed value or condition if they meet the town?s capitalization policy. E. Collections. The Town capitalizes the items listed below as collections: 0 Computer system and associated devices. 0 Personal protective equipment. 0 Art and historical treasures (depending on individual value). 0 Telephone systems. 0 Any other assets bought in a bulk purchase that meets the Capitalization Policy. F. Infrastructure. The town reports its infrastructure assets at historical cost (if purchased or constructed) or estimated fair value (if donated). The town uses an estimated historical cost when the actual cost cannot be identified. Replacement costs for infrastructure assets are based on current year construction costs for similar assets or other information that approximates current replacement cost. The town reports newly acquired or constructed infrastructure assets in the period it acquires or constructs infrastructure assets. Also, the town uses any existing sources of information to provide support for the initial cost estimates for its infrastructure assets, such as bond documents, engineering documents, and capital budgets. Page 5 of 10 147 Capital Expenditure TIF Schedule Overview The Capital Expenditure Schedules show the detail of all capital outlays proposed for the next ten years. Each outlay is divided into the appropriate fund. The ?rst schedule is a snapshot of all capital improvement appropriations for the current ?scal year and the subsequent nine years. The next section contains two schedules for each capital improvement fund. The ?rst schedule is a snapshot of all the ?nancial entries for the current ?scal year and the subsequent nine years. The entries include the fund balance at the beginning of the year, funding transfers, capital purchases, and the reserve balance at the end of the year. This schedule also notes any miscellaneous revenue and any adjustments to the fund?s balance or funding amount. The purpose of the Capital Expenditure Schedule is to show that funding and revenue adjustments are enough to cover the capital outlays each year and to make sure that the fund is adequately funded at the end of ten years. The second schedule is a detailed list of all capital outlays and their costs by year that ties to the ?rst schedule. The Schedules follow the same format with a snapshot of the ?nancial entries for the current ?scal year and subsequent years followed by the schedule detailing a detailed list of all project outlays. Assumptions There is a $23 million increase in overall valuation for 2016 and a 1% increase in each subsequent year. There will be no interest earnings for capital funds. Work Flow The Finance Department will review all the funds and reserves to check for adequate funding and the impact on the mil rate. Finance Staff and Department Supervisors meet to review prior year purchases to determine the replacement schedules impact. Also, replacement schedules are reviewed to verify purchases are in the correct year. Finance Staff determine if funding is adequate to purchase the items on the replacement schedule. If not, swap items or move items down one year to purchase all the items on the replacement schedule within the current funding model. If the replacement item purchases are still higher than the funding for a particular capital fund, Finance Staff will globally look at the capital funds to calculate if adjusting allocations between capital funds is a viable option. As a final option, Finance Staff will consider funding increases to adequately fund the plan. 148 APPENDIX A CAPITAL EXPENDITURE SCHEDULES 149 150 TOWN OF FALMOUTH Capital Improvement Program 2015 2024 Submitted by Nathan Poore Town Manager Peter McHugh Finance Director 151 152 CAPITAL IMPROVEMENT PROGRAM PROJECT DESCRIPTION ROAD IMPROVEMENTS Maior Collector 6: Sub Collector Street and Sidewalk Improvements Qu1et Zones IMPROVEMENTS Railroad Crossings - TOTAL ROAD PUBLIC FACILITIES Fire Department Buildings Public Safety Building Bond Addition $3.9 million bond Town Hall Renovations Community Center TOTAL PUBLIC FACILITIES my BOND Library Project Bond 2.81 Million 20 yr bond at 3?31: PARKS AND OPEN SPACE Parks Land Parks Renovation Open Space Acquition (November 2007 referendum] TOTAL PARKS Gr. OPEN SPACE EQUIPMENT REPLACEMENT Tocv?gl'n Hall office equipment P?li?te Vehicles Police communication and Office Equ1pment Fire Department Vehicle and Equ1pment Tower Truck Bond Harbor Control Public Works Buildings and EqUipment Public Works Heavy Equipment Transfer Station! Landfill Equipment Parks Equ1pment Community Programs Vehicles Computer eqmpment Cable eqmpment Town Hall vehicles Energy Efficiency TOTAL EQUIPMENT REPLACEMENT TOTAL APPROPRIATION Contribution funds toward building from Reserves TAX REQUIREMENT TAX RATE TAX RATE wjo Library REQUIRED TO LEVEL FUND TAX RATE REQUIRED TO LEVEL FUND VALUATION GROWTH PER Detail Page Wa?i?m $939393 FY 2015-2024 as of FY16 - 1 Scenario 2 ORIGINAL BUDGET 2014-2015 703,500 5.000 297.494 302,494 20.000 100.000 120,000 5,500 .389 7,540 192,400 27,000 6,000 198,000 11,400 78,000 10,000 600,229 1,726,223 1,726,223 0.74 0.74 31 ,627.048 0.70 2,328,863 ?1009517103 93936668 PROPOSED PROPOSED 2015-2016 421,008 421 .008 65.673 289,494 8,000 363,167 20,000 76,000 96,000 5,500 75,600 10,000 232,400 27,000 12.000 146,000 5,000 13,000 81,065 6,000 10,000 623,565 1,503,740 1,503,740 0.64 0.64 $1,627,048 0.69 2,352,152 ?59? 2016-2017 198,730 198,730 40,000 281,494 9,000 330.494 100,000 100,000 5,500 30,500 10,000 297.400 180.000 43,579 173,000 5,000 13,000 80,000 6,000 16.000 359.979 1,489,203 1,439,203 0.63 0.63 $1,627,048 0.68 2,375,673 PROPOSED 2017-2018 5 222,017 - 5 222,017 40,000 273,494 9,000 322,494 09639599030909 56.063 100,000 156,063 ?menus 5,500 143,200 31,000 82,400 150,000 20.000 42.500 175,000 45,000 24.400 75.000 6.000 16.000 81 6,000 1,51 6,574 1,516,574 0.63 0.63 31,627,048 0.68 2,399,430 PROPOSED 2018-2019 5 222,636 5 - 222.636 09 15,000 265,494 9,000 289,494 229,300 229.300 99936093606099 55.000 100,000 1 55,000 ?menus 5,500 64,500 25,315 42,400 150,000 20,000 27,500 173,000 10,000 13,000 191,400 6,000 16,000 745,115 1,641,545 1,641,545 0.68 0.58 51,627,048 5 0.67 3 2,423,424 6% 99996993939335 gammy, PROPOSED 2019-2020 143.636 143,636 65,673 257,494 9,364 332.531 224.950 224,950 25,000 100,000 125,000 5,500 64,500 26,807 152,400 150,000 20,000 12.000 168.000 10.000 13.000 171 ,000 6,000 16,000 815,207 1,641,324 1,641,324 0.67 0.58 31,627,048 0.66 2,447,658 PROPOSED Gk 6999956?) 2020-2021 125.636 125.636 40.000 249.494 9.000 298,494 215,600 215,600 80,000 100,000 180.000 5.500 91.800 25,000 167,400 150,000 20,000 52,500 173,000 20,000 13,000 100,000 6,000 16,000 840,200 1,659,930 1,659,930 0.67 0.58 $1,627,048 0.66 2,472,135 ARY (TAX APPROPRIATIONS) PROPOSED 95 69959393699995 {6959359 9359 2021-2022 144,636 144,636 40,000 241 ,394 9,000 290,394 21 1,400 21 1.400 25,000 100.000 125,000 5,500 14,500 5,000 341.007 150.000 20.000 12,500 125,000 81 .070 24,400 100,000 6,000 16,000 900.977 1,672,407 1,672,407 0.67 0.59 31,627,048 0.65 2,496,856 PROPOSED GB 9999599} 2022-2023 169,636 169,636 15,000 233.194 5.000 253,194 207,200 207,200 25,000 100,000 125.000 5.500 64.500 5.815 336,007 150,000 20.000 52.500 173.000 13.000 100.000 3.000 6.000 1 6.000 945,322 1,700,352 1,700,352 0.67 0.59 31,627,048 0.65 2,521,825 PROPOSED 69 93608993000993 95999995 2023-2024 224,636 224,636 40,000 200,506 5,000 245,506 203,000 203.000 25.000 100,000 125,000 5,500 114,500 62,540 170,000 100,000 20,000 92,500 218,000 13,000 100.000 3.000 6.000 16,000 921,040 1,719,182 1,719,182 0.67 0.60 31,627,048 0.64 2,547,043 Account Year 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 [bl 030-83PV Beginning Budgeted Balancg 77,103 70,392 99,992 59,092 129,492 123,992 119,492 117,292 51792 54,292 In 64,389 75,600 30,500 143,200 64,500 64,500 91,800 14,500 64500 114500 [cl Plus Misc. Subtotal Essays 141492 145,992 130,492 202,292 193,992 188,492 211,292 131,792 116,292 173,792 Town of Falmouth Capital Fund - Police - Vehicles 2015 - 2016 Budget 8000 Capital Purchases 79000 54,000 81,000 84,000 79000 81,000 109,000 91,000 60,000 85,000 This column states the beginning balance of the fund for each year. This column states the budgeted amount to be funded to the reserve by year This column states any other revenue added to the reserve grants, fees, etc. This column calculates a subtotal balance by adding the funding to the beginning balance. (a This column states the total capital purchases by year. A detailed list can be found on the next page This column states the total trade in value realized by year. A detailed list can be found on the next page This column calculates the net capital purchases by year. (e This column calculates the ending balance of the reserve. (d - 154 [0 Less Trade-In Value [7,900) (8,000) (9,600) (11,200) (6,000) (12,000] (15,000) (11,000) (8,000) (8,000) Net Capital Purchases 71100 4&000 71,400 72800 70000 69,000 94,000 80,000 52,000 77,000 Subtotal Less Purchases 70392 99,992 59,092 129,492 121992 119,492 117292 51792 64,292 101792 Interest [0 Projected Plus Ending Balance 70,392 99,992 59,092 129,492 123,992 119,492 117,292 51,792 64,292 101,792 1-.o Cruisers Cruiser in accident Car otal 2016 Police Cruisers 2 otal 2017 Police Cruiser 2 Detective Car otal 2018 Police Cruisers otal 2019 Police Cruiser 2 Radar Trailer 2020 Chief Car Police cruiser Total 2021 Police Cruisers 3 Lieutenant Car Total 2022 Police Cruisers Harbor Truck otal 2023 Police Cruisers Total 2024 Police cruisers 3 $54,000 $25,000 $54 000 $54 $56,000 $25 000 $81 $84,000 $56 000 $20,000 $76,000 $25,000 $56,000 $81 000 $84,000 $25.000 $1 $60,000 $31,000 $91 $60,000 $60,000 $85,000 $85,000 155 $12.000 $3.000 $1 000 Vehicle for cruisers Vehicle for lieutenant. Vehicles set for cruisers Vehicles set for cruisers Vehicle for Police Detective. Vehicles set-u for cruisers Vehicles set-u for cruisers Roadside electric with radar. Vehicle for Chief Vehicle for cruisers Vehicles set for cruisers Vehicle for lieutenant. Vehicles for cruisers Truck for Harbor/ACO Vehicles for cruisers Vehicles and set-u for cruisers Town of Falmouth Police Communication Capital Expenditure Schedule 2015 - 2016 Budget Account 030-830E Plus Plus 8100 Less Net Projected Beginning Budgeted Misc. Subtotal Capital Trade-In Capital Ending Transfer Year Balance In (Out) Revenue Reserve Purchases Value Purchases Balance 2015 38,995 5,000 - 43,995 13,000 - 13,000 30,995 2016 30,995 5,000 - 35,995 15,000 - 15,000 20,995 2017 20,995 5,000 - 25,995 9,000 - 9,000 16,995 2018 16,995 26,000 - 42,995 15,600 - 15,600 27,395 2019 27,395 20,000 - 47,395 12,500 - 12,500 34,895 2020 34,895 20,000 - 54,895 6,000 - 6,000 48,895 2021 48,895 20,000 - 68,895 8,000 - 8,000 60,895 2022 60,895 - - 60,895 15,000 - 15,000 45,895 2023 45,895 - - 45,895 8,000 - 8,000 37,895 2024 37,895 60,000 - 97,895 12,000 - 12,000 85,895 la] This column states the beginning balance of the fund for each year. This column states the budgeted amount to be funded to the reserve by year. This column states any other revenue added to the reserve grants, fees, etc.) This column calculates a subtotal balance by adding the funding to the beginning balance. (a d) This column states the total capital purchases by year. A detailed list can be found on the next page. This column states the total trade in value realized by year. A detailed list can be found on the next page. This column calculates the net capital purchases by year. (9 g) This column calculates the ending balance of the reserve. (d - h) 156 Recorder otal 2016 Repeater Voter Link Receiver at ter site Total 2017 Radio PCs 100 each Back radios @$2,400 each Total 2018 Radio control station for all base radios Total 2019 Renlace all radio antennas ibudl 2020 Voter Radio 1 station Total 2021 Voter Total 2022 Add third console eta! 2023 Voter at Central station Total 2024 Mobile radios 6 $2 00 each Total Records all radio and telephone calls through the dispatch center. $13 Current tech is 8 old and software is outdated $13,000 $10,000 Equipment attached to the radio tower on Road that is used to boost the signal from the cruiser mobile radios to allow for com te cove of the town. System that connects repeater to the two voters (Central Fire Station and Engine 1). 200 The PCs that the software that controls our radio $4 Back~u for the main radios $9,000 $15,600 The ratin the PD for all radios $1 512,500 All antennas on the tower replaced 51 Equipment located at Engine 1 fire station that boosts signal from the officer's portable radios to provide better radio coverage. Controls the 3 part system of repeater and 2 voters that provide radio to the town. Add a third console located at Cenral station Mobile radios for cruisers 157 Town of Falmouth Harbor Control Capital Expenditure Schedule 2015 - 2016 Budget Account 030-83HE Plus Plus 8050 Less Net Projected Beginning Budgeted Misc. Subtotal Capital Trade-In Capital Ending Year Balance Fundinq Revenue Reserve Purchases Value Purchases Balance 2015 46,239 27,000 - 73,239 10,000 - 10,000 63,239 2016 63,239 27,000 90,239 5,000 - 5,000 85,239 2017 85,239 180,000 - 265,239 240,000 - 240,000 25,239 2018 25,239 20,000 - 45,239 5,000 - 5,000 40,239 2019 40,239 20,000 - 60,239 5,000 - 5,000 55,239 2020 55,239 20,000 - 75,239 13,000 - 13,000 62,239 2021 62,239 20,000 - 82,239 5,000 - 5,000 77,239 2022 77,239 20,000 - 97.239 5,000 - 5,000 92,239 2023 92,239 20,000 - 1 12,239 5,000 - 5,000 107,239 2024 107,239 20,000 - 127,239 5,000 - 5,000 122,239 This column states the beginning balance of the fund for each year. lb] This column states the budgeted amount to be funded to the reserve by year. This column states any other revenue added to the reserve grants, fees, etc.) This column calculates a subtotal balance by adding the funding to the beginning balance. (a d) This column states the total capital purchases by year. A detailed list can be found on the next page. This column states the total trade in value realized by year. A detailed list can be found on the next page. This column calculates the net capital purchases by year. (e g) This column calculates the ending balance of the reserve. (d - h) 158 5 Float Iacement Markers Total 2016 Float Total 2017 Total 2018 Float acement Total 2019 Float acement Total -"20 Chart PlotterlFladar Total 2021 Float Iacement Total 2022 Float acement Total 2023 Float acement acement $240 000 $240,000 $13 000 $1 $5,000 $5,000 $1000 $5,000 $5,000 159 Ft acement 0t Floats ace old markers ace floats ace year replace motors lace floats of Floats Replace chart plotter and radar. Can be eliminated if boat is replaced. of Floats Float Iacement lace floats Float lacment Account 2016 2017 2018 2019 2020 2021 2022 2023 2024 [d 030-83PE Beginning Balance 32298 22,838 2L838 11,838 3838 (i653 2A60 (2540) 2A60 3,275 Plus Budgeted Funding 2,540 5,000 5,000 5,000 5,815 6,807 5,000 5,000 5,815 2,540 Town of Falmouth Police Building and Equipment Capital Expenditure Schedule 2015 - 2018 Budget [0 Plus Misc. Flevenue Subtotal Reserve 34,838 27,838 26,838 16,838 12,653 10,460 7,460 2,460 8,275 5,815 8100 Capital Purchases 12,000 6,000 15,000 10,000 9,000 8,000 10,000 5,000 5,000 This column states the beginning balance of the fund for each year. This column states the budgeted amount to be funded to the reserve by year. This column states any other revenue added to the reserve grants, fees, etc.) [0 Less Trade-In 2282 Net Capital Purchases 12,000 6,000 15,000 10,000 9,000 8,000 10,000 5,000 5,000 lb] Projected Ending Balance 22,838 21,838 11,838 6,838 3,653 2,460 (2,540) 2,480 3,275 815 This column calculates a subtotal balance by adding the funding to the beginning balance. (a d) This column states the total capital purchases by year. A detailed list can be found on the next page. This column states the total trade in value realized by year. A detailed list can be found on the next page. This column calculates the net capital purchases by year. (e g) This column calculates the ending balance of the reserve. (d - h) 160 5 Fiecords Room Gutter extension] otal 2016 Furniture office and chairs otal 2017 for buildi Total 2018 Fl Traini Room AV Total 2019 Fitness Total 2020 Furniture desks and chairs 2021 Exterior Paint Total 2022 No Total 2023 iacement Furniture Total 2024 Paint interior 161 $7,000 Additional records room racks $5,000 utters at rear of bui and walls $1 $6,000 of?ce and chairs $6,000 $15,000 $1 $10,000 $1 000 $9,000 Treadmill ell need to be $9,000 $8,000 Funds to furniture in need of $10,000 exterior of bu $1 ent desk, chair, cabinets. $5,000 Paint interior ofthe buildin $5,000 Town of Falmouth Fire Department Building Capital Expendilure Schedule 2015 2016 Budget Account 030-83FE Plus Plus Less Net Subtotal Projected Beginning Budgeted Misc. Subtotal Capital Trade-In Capital Less Ending 1133; Balance Funding Revenue Reserve Purchases Value Purchases Purchases 2015 172,827 5,000 - 177,827 187,500 - 187,500 (9,673) (9,673) 2016 (9,673) 65,673 - 56,000 45,000 - 45,000 11,000 11,000 2017 11,000 40,000 - 5 1,000 25,000 - 25,000 26,000 26,000 2018 26,000 40,000 66,000 35,000 - 35,000 3 1,000 3 1,000 2019 31,000 15,000 - 46,000 25,000 - 25,000 21,000 21,000 2020 21,000 65,673 - 86,673 20,000 - 20,000 66,673 66,673 2021 66,673 40,000 - 106,673 50,000 - 50,000 56,673 56,673 2022 56,673 40,000 - 96,673 30,000 - 30,000 66,673 66,673 2023 66,673 15,000 - 81,673 30,000 - 30,000 51,673 5 1,673 2024 5 1,673 40,000 - 91, 673 60,000 - 60,000 31,673 31,673 Note: Need to vary funding through the years to match the replacement schedule. Misc. Revenue is from the Car Seat Grant that repays expenses from the prior year This column slates the beginning balance of lhe reserve for each year. In 2010, we have the actual balance. In subsequent years, we take the balance from column of the previous year This column states the budgeted amount to be funded to the reserve by year This column states any other revenue added to the reserve (Le. grants, fees, etc. This column calculates a subtotal balance by adding the additional funding to the beginning balance. (a This column states the total capital purchases by year. A detailed list of these purchases can be found on the next page This column states the total trade in value realized by year. A detailed list of these trade-ins can be found on the next page This column calculates the net capital purchases by year. (e This column calculates a subtotal balance by subtracting the net capital purchases from the previous column. (d - This column calculates the ending balance of the reserve. (h i =j 162 Towerl Hose Tower - Central for Station 4 otal 2016 Roof - Central Bathroom Addition to Station 1 otal 2017 Roof - Station 1 otal 2018 Roof - Station 4 otal 2019 Outside - Central Station otal 2020 Doors - Central otal 2021 Overhead Doors - Station 4 Lot - Central otal 2022 Generator lacement - Central otal 2023 Generator - Station 4 otal 2024 Rescue Tools $1 door and outside stair case to trai tower at Central Station lace Floor Central Fire Station 000 Carried over from FY2014 - $17 Carried over from FY2014 - Water to outside walls Carried over from FY 14 - 24 k24' at Central to house 54 000 Carried over from FY2014 - Remainder to tund a 5187 at all 4 sides of 000 New roof over at Central Station $1 000 Add a bathroom on the ?oor at Station 1 New Roof for Station 1 New Roof at Station 4 to Central Station of overhead doors at Central of overhead doors at Station 4 - Central $30,000 Generator at Central Generator at Station 4 560,000 rescue tools 163 at Station 4 MCI trailer Account 2 [fl 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 Town of Falmouth Fire Department Vehicle and Equipment Capital Expenditure Schedule 030-83FV Beginning Balance 25,336 132,736 280,136 (77,464) 29,936 32,336 184,736 112,136 (81,857) 254,150 Plus Budgeted Funding 192,400 232,400 297,400 232,400 192,400 302,400 317,400 491,007 486,007 270,000 Revenue 2015 - 2016 Budget Plus Misc. Subtotal - 217,736 - 365,136 - 577,536 - 154,936 - 222,336 - 334,736 - 502,136 - 603,143 - 404,150 - 524,150 8000 Less Net Capital Trade-In Capital Purchases Value Purchases 95,000 (10,000) 85,000 90,000 (5,000) 85,000 685,000 (30,000) 655,000 180,000 (55,000) 125,000 195,000 (5,000) 190,000 150,000 - 150,000 400,000 (10,000) 390,000 695,000 (10,000) 685,000 150,000 - 150,000 375,000 (10,000) 365,000 This column states the beginning balance of the fund for each year. This column states the budgeted amount to be funded to the reserve by year. This column states any other revenue added to the reserve grants, fees, etc.) This column calculates a subtotal balance by adding the funding to the beginning balance. (a This column states the total capital purchases by year. A detailed list can be found on the next page Projected Ending Balance 132,736 280,136 (77,464) 29,936 32,336 184,736 112,136 (81,857) 254,150 159,150 This column states the total trade in value realized by year. A detailed list can be found on the next page This column calculates the net capital purchases by year. (e g) This column calculates the ending balance of the reserve. (d - h) 164 2015 Cardiac Monitors otal 2016 Unit 2 - Ca tain Du Officer til 4 Total 2017 ine 4 Ambulance 1 Total 2018 Tower Truck Unit 3 - Total 2019 ?r Truck - Officer Total 2020 Tower Truck Total 2021 Tower Truck Cardiac Monitor Ambulance 3 Total 2022 Rescue 1 Tank 4 Unit 1 - Chief Car Tower Truck Total 2023 Tower Truck otal 4 Ambulance 2 Tower Truck Total $60,000 $35,000 $95 000 $45,000 $45,000 $90,000 $485,000 $200,000 $685,000 $150,000 $30,000 $180 000 $150,000 $45,000 $1 95,000 $150 000 $150,000 $150,000 $35,000 $215,000 $400,000 $0 $500,000 $45,000 $150,000 $695,000 $150,000 $150,000 $225,000 $150,000 $$20,000 $10,000 $30,000 $50,000 $5,000 $55 $10,000 $10,000 $0 $5,000 $5,000 $10,000 $0 $10,000 $10 165 Re lace 2 Cardiac Monitors in Ambulances Chief Vehicle is on ar lacement schedule Unit 2 is on a ar acement schedule Re ca 2005 he -d util truck 2001 ine4 Re ca 2006 Ambulance Bond ent to re lace Tower Truck $1 000 000) Unit 3 is on a ar lacement schedule Bond ent to re lace Tower Truck $1,000,000 Unit 2 moved to 11 acement Bond ent to re lace Tower Truck $1 000 000 Bond Pa ent to re ace Tower Truck $1,000 000 Fl 1 cardiac monitor in ambulance lace 2010 Ambulance Do not ce 2001 Rescue $500 000 savi ace 1992 Tank 4 Chief Vehicle is on 7- schedule Bond ent to lace Tower Truck $1 000 000 Bond nt to ace Tower Truck $1,000,000 Re ca 2013 Ambulance Bond ent to ce Tower Truck $1,000 000 Community Programs Vehicle Capital Expenditure Schedule 2015 - 2016 Budget Account O30-83AV Plus Plus 8000 Less Net Projected Beginning Budgeted Misc. Subtotal Capital Trade?In Capital Ending Fundinq Revenue Reserve Purchases Value Purchases 2015 41,069 - 12,000 53,069 - - - 53,069 2016 53,069 - 12,000 65,069 - - 65,069 2017 65,069 - 12,000 77,069 42,000 (5,200) 36,800 40,269 2018 40,269 12,000 52,269 - - - 52,269 2019 52,269 - 12,000 64,269 31,000 (2,500) 28,500 35,769 2020 35,769 - 12,000 47,769 - - - 47,769 2021 47,769 - 12,000 59,769 - - - 59,769 2022 59,769 - 12,000 71,769 - - 71,769 2023 71,769 - 12,000 83,769 - - - 83,769 2024 83,769 - 12,000 95,769 - - 95,769 Note: The misc. revenue comes from fees charged for their recreational programs. This column states the beginning balance of the fund for each year. This column states the budgeted amount to be funded to the reserve by year. This column states any other revenue added to the reserve grants, fees, etc.) This column calculates a subtotal balance by adding the funding to the beginning balance. (a d) This column states the total capital purchases by year. A detailed list can be found on the next page. This column states the total trade in value realized by year. A detailed list can be found on the next page. This column calculates the net capital purchases by year. (e g) This column calculates the ending balance of the reserve. (d - h) 166 2015 Total 2016 No Purchases 2017 Mini-Bus Total 2018 No Purchases 2019 Pick 2020 No Purchases 2021 qurchases 2022 No Purchases 2023 $0 $42,000 $42 00 $0 $31,000 $0 $0 167 $5,200 15 Passen er bus for ram tran rtation. $5,200 $2,500 Re lace 2007 ck-u used to trans materials soccer goals, bball standards) Town of Falmouth Parks Equipment Capital Expenditure Schedule 2015 2016 Budget Account 030-83KV lb] Plus Plus 8000 Less Net Projected Beginning Budgeted Misc. Subtotal Capital Trade-In Capital Ending Year Balance Fundinq Revenue Reserve Purchases Value Purchases Balance 2015 37,675 11,400 - 49,075 30,000 30, 000 19,075 2016 19,075 13,000 - 32,075 - - - 32,075 2017 32,075 13,000 - 45,075 18,000 (500) 17,500 27,575 2018 27,575 24,400 - 51,975 20,000 (500) 19,500 32,475 2019 32,475 13,000 - 45,475 33,000 (3,300) 29,700 15,775 2020 15,775 13,000 - 28,775 40,000 (10,000) 30,000 (1,225) 2021 (1,225) 13,000 - 11,775 - - - 11,775 2022 11,775 24,400 - 36,175 - - - 36,175 2023 36,175 13,000 - 49,175 - - - 49,175 2024 49,175 13,000 - 62,175 35,000 - 35,000 27,175 This column states the beginning balance of the fund for each year. This column states the budgeted amount to be funded to the reserve by year. This column states any other revenue added to the reserve grants, fees, etc.) This column calculates a subtotal balance by adding the funding to the beginning balance. (a d) This column states the total capital purchases by year. A detailed list can be found on the next page. This column states the total trade in value realized by year. A detailed list can be found on the next page. This column calculates the net capital purchases by year. (e g) This column calculates the ending balance of the reserve. (d - h) 168 2015 Walker Mower $14,000 $0 This zero turn mower will be used for Rt. 1 islandls) and sidewalk esplanades. Winter use as snow removal for ice rink. X749 Tractor $16,000 This John Deere tractor has mid-mount mower, snow blower and sweeper attachments and is a universal piece of parks equipment. Total $30,000 $0 2016 No Purchases $0 Total $0 $0 2017 748 Tractor $18,000 $500 This John Deere tractor has a mid-mount mower and is used to mow fields and cemeteries. Total $18,000 $500 2018 X749 Tractor $20,000 $500 This John Deere tractor has a front mounted mower with snow blower and sweeper attachments. Total $20,000 $500 2019 3/4 Ton Truck $33,000 $3.300 This vehicle is used by staff to transport either maintenance staff or equipment. All trucks are used for plowing in the winter. Total $33,000 $3,300 2020 5410 Tractor $40,000 $10,000 This mid-size tractor has a mid-mount mower and a bucket attachment. It is used for trail maintenance as well as spreading fertilizer and aerating fields.*Thi5 was originally in 2015 for replace- ment determined will last an additional 5+ years. Total $40,000 $10,000 2021 No Purchases $0 Total $0 $0 2022 No Purchases $0 Total $0 $0 2023 Total $0 $0 2024 3/4 Ton Pick-up $35,000 Replacement Total $35,000 $0 169 Account Year 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 la] if] Town of Falmouth Parks Renovation Capital Expenditure Schedule 2015 - 2016 Budget 030?83 KR Plus Plus 8200 Less Net Projected Beginning Budgeted Misc. Subtotal Capital Trade-In Capital Ending Balance Fundino Revenue Reserve Purchases Value Purchases Balance 253,937 81,000 - 334,937 61,000 - 61,000 273,937 273,937 20,000 - 293,937 135,000 - 135,000 158,937 158,937 - - 158,937 85,000 - 85,000 73,937 73,937 56,063 - 130,000 69,000 69,000 61,000 61,000 55,000 - 116,000 116,000 116,000 - - 25,000 - 25,000 25,000 - 25,000 - 80,000 - 80,000 80,000 - 80,000 - - 25,000 - 25,000 25,000 25,000 - - 25,000 - 25,000 - - - 25,000 25,000 25,000 50,000 - - - 50,000 This column states the beginning balance of the fund for each year. This column states the budgeted amount to be funded to the reserve by year. This column states any other revenue added to the reserve grants, fees, etc.) This column calculates a subtotal balance by adding the funding to the beginning balance. (a d) This column states the total capital purchases by year. A detailed list can be found on the next page. This column states the total trade in value realized by year. A detailed list can be found on the next page. This column calculates the net capital purchases by year. (e g) This column calculates the ending balance of the reserve. (d - h) 170 5 Storm Water and lighting upgrades Village Park $61,000 per construction agreement with Casco Bay Hockey Arena in storm water improvements and in lighing improvements will be done at Village Park Total $61,000 2016 Park Lighting upgrades $110,000 Replacement of aging lighting systems at Huston Park BB Court Replacement $25,000 Huston Park basketball court repaved Total $135,000 2017 Legion Field Drainage Improvements $60,000 lSenior Baseball Field HS Triple Courts tennis court improvements $25,000 Substantial repairs for cracks, resurfacing and recoating Total $85,000 2018 Legion Ball Field Complex Maintenance Facility $69,000 Maintenance garage at Legion Complex that will house equip for ball fields and Rt. 1 maintenance as well as storage. Total $69,000 2019 P"king Lot Improvements $16,000 Improved lot size and circulation at Underwood Park Lighting upgrades $100,000 Replacement of aging lighting systems at HS Tennis Courts Total $1 1 6,000 2020 Supt Office Tennis Court recoating $25,000 Repair cracks and recoat surface of tennis courts Total $25,000 2021 Park Lighting upgrades $80,000 Replacement of aging lighting systems at Bucknam Tennis Courts Total $80,000 2022 Huston Tennis Court recoating $25,000 Repair cracks and recoat surface of tennis courts Total $25,000 2023 TBD Total $0 2024 TBD I .II $0 171 Town of Falmouth Parks Land Acquisition Capital Expenditure Schedule 2015 - 2016 Budget Account 030-83KL Plus Plus 8300 Less Net Projected Beginning Budgeted Misc. Subtotal Capital Trade-In Capital Ending Year Balance Fundino Revenue Reserve Purchases Value Purchases Balance 2015 419,414 - - 419,414 20,000 - 20,000 399,414 2016 399,414 - - 399,414 20,000 - 20,000 379,414 2017 379,414 - - 379,414 20,000 20,000 359,414 2018 359,414 - 359,414 20,000 - 20,000 339,414 2019 339,414 - - 339,414 20,000 - 20,000 319,414 2020 319,414 - - 319,414 20,000 - 20,000 299,414 2021 299,414 - - 299,414 20,000 - 20,000 279,414 2022 279,414 - - 279,414 20,000 - 20,000 259,414 2023 259,414 - - 259,414 20,000 - 20,000 239,414 2024 239,414 - - 239,414 20,000 - 20,000 219,414 This column states the beginning balance of the fund for each year. This column states the budgeted amount to be funded to the reserve by year. This column states any other revenue added to the reserve grants, fees, etc.) This column calculates a subtotal balance by adding the funding to the beginning balance. (a d) This column states the total capital purchases by year. A detailed list can be found on the next page. This column states the total trade in value realized by year. A detailed list can be found on the next page. is] This column calculates the net capital purchases by year. (e g) This column calculates the ending balance of the reserve. (d - h) 172 2u15 Misc Land Ac Total 2016 Misc Land otal 2017 Misc Land otal 2018 Misc Land Ac Total 2019 Misc Land Ac Total 2020 Misc Land Ac 2021 Misc Land Ac otal 2022 Misc Land Ac Total 2023 Misc Land Ac Total 2024 Misc Land Ac uisition uisition uisition uisition uisition isition uisition uisition uisition uisition $20,000 $20 $20,000 $20 $20,000 $20,000 $20 000 $20 $20 000 $20,000 $20 000 000 $20000 $20 $20,000 $20000 $20,000 173 Funds to rchase available land for future Town use. Funds to rchase available land for future Town use. Funds to urchase available land for future Town use. Funds to rchase available land for future Town use. Funds to rchase available land for future Town use. Funds to rchase available land for future Town use. urchase available land for future Town use. urchase available land for future Town use. Funds to urchase available land for future Town use. Funds to rchase available land for future Town use. Town of Falmouth Community Center Capital Expenditure Schedule 2015 - 2016 Budget Account Plus Plus 8300 Less Net Projected Beginning Budgeted Misc. Subtotal Capital Trade-1n Capital Ending Fun?dinq Revenue Reserve Purchases Value Purchases 2015 86,108 - - 86,108 - - - 86,108 2016 86,108 - - 86,108 - - 86,108 2017 86,108 - - 86,108 - - - 86,108 2018 86,108 - - 86,108 - - 86,108 2019 86,108 - 86,108 - - - 86,108 2020 86,108 - 86,108 35,000 - 35,000 51,108 2021 51,108 - - 51,108 - - - 51,108 2022 51,108 - - 51,108 - - - 51,108 2023 51,108 - - 51,108 - 51,108 2024 51,108 - - 51,108 - - - 51,108 This column states the beginning balance of the fund for each year. This column states the budgeted amount to be funded to the reserve by year. This column states any other revenue added to the reserve grants, fees, etc.) This column calculates a subtotal balance by adding the funding to the beginning balance. (a d) This column states the total capital purchases by year. A detailed list can be found on the next page. If] This column states the total trade in value realized by year. A detailed list can be found on the next page. This column calculates the net capital purchases by year. (e g) This column calculates the ending balance of the reserve. (d - h) 174 Zu15 $35 000 $35,000 175 Town of Falmouth Open Space Acquisition Capital Expenditure Schedule 2015 - 2016 Budget Account 020-830L Plus Plus 8300 Less Net Projected Beginning Budgeted Misc. Subtotal Capital Trade-In Capital Ending Mg Revenue Reserve Purchases Purchases 2015 31,504 100,000 - 131,504 100,000 - 100,000 31,504 2016 31,504 76,000 - 107,504 100,000 - 100,000 7,504 2017 7,504 100,000 - 107,504 100,000 - 100,000 7,504 2018 7,504 100,000 - 107,504 100,000 - 100,000 7,504 2019 7,504 100,000 - 107,504 100,000 - 100,000 7,504 2020 7,504 100,000 - 107,504 100,000 - 100,000 7,504 2021 7,504 100,000 - 107,504 100,000 - 100,000 7,504 2022 7,504 100,000 - 107,504 100,000 - 100,000 7,504 2023 7,504 100,000 - 107,504 100,000 - 100,000 7,504 2024 7,504 100,000 - 107,504 100,000 - 100,000 7,504 Note: The Misc. Revenue are grant funds. This column states the beginning balance of the fund for each year. This column states the budgeted amount to be funded to the reserve by year. This column states any other revenue added to the reserve (Le. grants, fees, etc.) This column calculates a subtotal balance by adding the funding to the beginning balance. (a d) This column states the total capital purchases by year. A detailed list can be found on the next page. If] This column states the total trade in value realized by year. A detailed list can be found on the next page. This column calculates the net capital purchases by year. (e f= g) This column calculates the ending balance of the reserve. (d - h) 176 2u15 Misc Land Ac Total 2016 Misc Land Ac otal 2017 Misc Land Ac Total 2018 Misc Land Ac otal 2019 Misc Land Total 2020 Misc Land Ac 1 2021 Misc Land Ac otal 2022 Misc Land Ac Total 2023 Misc Land Ac otal 2024 Misc Land Ac isition uisition uisition uisition uisition uisition uisition uisition isition uisition $100 000 $100,000 $100 000 $100,000 $100 000 $100,000 $100,000 $100,000 $100,000 $100,000 $100,000 $100,000 $100,000 $100 $100,000 $1 $100,000 $1 000 $100,000 $100 177 Fundsto Fundsto Fundsto Fundsto Fundsto Fundsto Fundsto Fundsto Fundsto rchase available land for future Town use. rchase available land for future Town use. urchase available land for future Town use. urchase available land for future Town use. rchase available land for future Town use. urchase available land for future Town use. rchase available land for future Town use. urchase available land for future Town use. urchase available land for future Town use. Account Year 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 [d [0 is] Town of Falmouth Public Works Heavy Equipment Capital Expenditure Schedule 2015 - 2016 Budget 030-441-83WV [0 Plus Plus 8000 Less Net Projected Beginning Budgeted Misc. Subtotal Capital Trade-In Capital Ending Balance Fundinq Revenue Reserve Purchases Value Purchases Balance 58,843 198,000 - 256,843 170,000 (8,000) 162,000 94,843 94,843 146,000 - 240,843 165,000 (10,000) 155,000 85,843 85,843 173,000 - 258,843 170,000 (8,000) 162,000 96,843 96,843 175,000 - 271,843 258,000 (8,800) 249,200 22,643 22,643 173,000 - 195,643 182,000 (10,000) 172,000 23,643 23,643 168,000 - 191,643 154,000 (20,200) 133,800 57,843 57,843 173,000 - 230,843 170,000 (8,000) 162,000 68,843 68,843 125,000 - 193,843 170,000 (8,000) 162,000 31,843 31,843 173,000 - 204,843 165,000 (4,000) 161,000 43,843 43,843 218,000 - 261,843 170,000 (4,000) 166,000 95,843 This column states the beginning balance of the fund for each year. This column states the budgeted amount to be funded to the reserve by year. This column states any other revenue added to the reserve grants, fees, etc.) This column calculates a subtotal balance by adding the funding to the beginning balance. (a d) This column states the total capital purchases by year. A detailed list can be found on the next page. This column states the total trade in value realized by year. A detailed list can be found on the next page. This column calculates the net capital purchases by year. (e g) This column calculates the ending balance of the reserve. (d - h) 178 2U15 Skid Steer Dum Truck Total 2016 Dum Truck Messa BoardTrailer Total 2017 Dum Truck Total 2018 2500 Truck F-550 Pick 4345 Mower Total 2019 railer lulal 2020 2500 Truck 2500 Truck Shoulder/Pavement Maintainer Total 2021 Burn Truck Total 2022 Dum Truck otal 2023 Loader Total 2024 Du Truck $0 $170,000 $170,000 $150,000 $15,000 $165 $170,000 $170,000 $26,000 $100,000 $132,000 $258,000 $22,000 $160,000 $182,000 $26,000 $26,000 $102,000 $154 $170,000 $170,000 $170,000 $170,000 $165,000 $165,000 $170,000 $170,000 179 $0 $8,000 $8,000 $10,000 $0 $10 000 $2,600 $2,700 $3,500 $8,800 $2,000 $8,000 $10,000 $2,600 $2,600 $15,000 $20 00 to be rchased with TIF district Funds Plow/utili and road maintenance vehicle Plow/utili and road maintenance vehicle Re ce rtable board and road maintenance vehicle Li and maintenance vehicle low and maintenance vehicle Roadside mower and attachment Tra various construction Plow util and road maintanence vehicle ow and maintenance vehicle Li ht ow and maintenance vehicle Machine that is used to ace vel and a halt Plow/uti and road maintanence vehicle Account Year 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 Town of Falmouth Public Works Building and Equipment Capital Expenditure Schedule 2015 - 2016 Budget Plus Plus 8100 Less Net Projected Beginning Budgeted Misc. Subtotal Capital Trade-In Capital Ending l_3_a _ar_i_g? Fundino Revenue Reserve Purchases Purchases 18,944 6,000 24,944 6,000 - 6,000 18,944 18,944 12,000 - 30,944 12,000 - 12,000 18,944 18,944 43,579 - 62,523 60,000 60,000 2,523 2,523 42,500 - 45,023 16,000 - 16,000 29,023 29,023 27,500 - 56,523 27,000 - 27,000 29,523 29,523 12,000 - 41,523 50,000 - 50,000 (8,477) (8,477) 52,500 44,023 20,000 - 20,000 24,023 24,023 12,500 - 36,523 15,000 - 15,000 21,523 21,523 52,500 - 74,023 15,000 - 15,000 59,023 59,023 92,500 - 151,523 15,000 - 15,000 136,523 This column states the beginning balance of the fund for each year. This column states the budgeted amount to be funded to the reserve by year. This column states any other revenue added to the reserve grants, fees, etc.) This column calculates a subtotal balance by adding the funding to the beginning balance. (a d) This column states the total capital purchases by year. A detailed list can be found on the next page. This column states the total trade in value realized by year. A detailed list can be found on the next page. This column calculates the net capital purchases by year. (e g) This column calculates the ending balance of the reserve. (d - h) 180 2015 Stora Tanks Re lacement Total 2016 ui ent Attachments Total 2017 Roof Re lacement Total 2018 ui ent Attachment Welder/Generator Total 2019 Corn rtable Wood Ch Total 2020 Salt Brine Unit 2021 Air Com Total 2022 Purchases TBD Total 2023 Purchases TBD otal 2024 Purchases TBD Total $6,000 $6,000 $12,000 $12,000 $60,000 $60,000 $6,000 $10,000 $16,000 $12,000 $15,000 $27 $50,000 $20,000 $20,000 $15,000 $15,000 $15,000 $15,000 $15,000 $15,000 lacement of existi fuel/lubricant sto tanks mu urpose equ pmen me mprove operations ori nalbl . rtion New mu ui ment attachment Portable welder/ eneratorfor outside em en airs air for tools on construction sites Re lacement Used to make salt brine to treat roads in the winter Su ies air for mechanic tools and 181 r.-..ounts Year 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 Note: [fl is] [hi 030-441-83WS Beginning Balance 2,388,373 2,054,873 1,765,881 1,266,611 480,628 453,264 411,900 530,536 307,172 376,808 Plus Budgeted Funding 703,500 421 ,008 198,730 222,017 222,636 143,636 125,636 144,636 169,636 224,636 030-13st it] Plus Misc. Revenue 150,000 150,000 150,000 150,000 150,000 150,000 150,000 150,000 150,000 150,000 Town of Falmouth Public Works Street and Sidewalk Improvement Capital Expenditure Schedule (INCLUDES Ledgewood Drive) 2015 - 2016 Budget Subtotal Reserve 3,241,873 2,625,881 2,114,611 1,638,628 853,264 746,900 687,536 825,172 626,808 751,444 Scenario 2 8250 Less Net Capital Trade-In Capital Purchases Value Purchases 1,187,000 - 1,187,000 860,000 - 860,000 848,000 - 848,000 1,158,000 - 1,158,000 400,000 - 400,000 335,000 - 335,000 157,000 - 157,000 518,000 - 518,000 250,000 - 250,000 100,000 - 100,000 The misc. revenue comes from the State (URIP) to help fund road improvements. This column states the beginning balance of the fund for each year. This column states the budgeted amount to be funded to the reserve by year. This column states any other revenue added to the reserve grants, fees, etc.) This column calculates a subtotal balance by adding the funding to the beginning balance. (a d) This column states the total capital purchases by year. A detailed list can be found on the next page. Projected Ending Balance 2,054,873 1,765,881 1,266,611 480,628 453,264 411,900 530,536 307,172 376,808 651,444 This column states the total trade in value realized by year. A detailed list can be found on the next page. This column calculates the net capital purchases by year. (e g) This column calculates the ending balance of the reserve. (d - h) 182 followi are street 5 Road Channellization 2005 Road Road otal 6 Road reconstruction COITI 50 555.000 Detection for Johnson Rd and Bucknam Intersection Street Road 1 Median islands 1 Culvert ate! 7 Road Rehabilitation Ped Plan Road Condition Hill Rd. Lane eta] 2018 Middle Road Pavi and Fed Plan oodville Road Pleasant Hill Road otal 201 9 Road Rehabilitation Bike Ped Plan Falmouth Road Bucknam Road otal 2020 Falmouth Road Rehabilitation Bike Ped Plan Misc. Road Total 2021 Road - TBD Bike Ped Plan Pavement Condition Misc. Road otal 2022 Road [m Bike Ped Plan Misc. Road otal 2023 Road ent - TBD Bike Ped Plan Misc. Road otal 2024 Road Bike Ped Plan Misc. Road Total 111 $225,000 000 $0 $35,000 $50,000 $1 1 $300,000 $0 $0 $12,000 1 000 5157 with sidewa and culverts. Local Match for FACTS in its own code Retroactive for between Bucknam Rd. and Rt. 88 Road reconstruction between Hamlin Rd. and the line Resurface roads Pavement Resurface entire street for each Intersection and Resurface roads Pavement islands between to culverts to Rehabiliation between Woods Rd. and Johnson Road to betweEn Foreside and Glen Roads of the road condition Local matches for three PACTS of that is entire street and sidewalk Rehabilitation between Johnson Road and Cumberland Town Line between Falmouth Road and Woods Road entire street Road rehabilitation between Mountain and Mast Roads Falmouth Road between Allen Ave. Ext. and Woodville Road Resurface entire street Road rehabilitation between Road and Winn Road Locations TBD Resurface roads Pavement Road construction and of the road condition Resurface roads Pavement Road construction and acement. Resurface roads Pavement Road construction and Resurface roads Pavement Ma Road construction and Resurface roads Pavement Account )Egg 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 030-83TE Beginning Balance 40,930 35,430 28,430 33,430 55,430 65,430 75,430 73,430 9,500 9,500 Town of Falmouth Transfer Station/Landfill Equipment Capital Expenditure Schedule 2015 - 2016 Budget Plus Plus 8100 Budgeted Misc. Subtotal Capital Funding Revenue Reserve Purchases - - 40,930 5,500 5,000 - 40,430 12,000 5,000 - 33,430 - 45,000 - 78,430 23,000 10,000 - 65,430 - 10,000 - 75,430 - 20,000 - 95,430 22,000 81,070 - 154,500 145,000 - - 9,500 - - - 9,500 - This column states the beginning balance of the fund for each year. This column states the budgeted amount to be funded to the reserve by year. Less Trade-In Value is] Net Capital Purchases 5,500 12,000 23,000 22,000 145,000 This column states any other revenue added to the reserve grants, fees, etc.) This column calculates a subtotal balance by adding the funding to the beginning balance. (a d) This column states the total capital purchases by year. A detailed list can be found on the next page This column states the total trade in value realized by year. A detailed list can be found on the next page. This column calculates the net capital purchases by year. (e g) This column calculates the ending balance of the reserve. (d - h) 184 Projected Ending Balance 35,430 28,430 33,430 55,430 65,430 75,430 73,430 9,500 9,500 9,500 2u15 Roof Re lacement Total 2016 Rolloff Truck otal 2017 No Purchases 2018 2019 No Purchases 2020 No Purchases 2021 r? "lboard Com 2022 Roll-off Truck 2023 No Purchases Total 2024 No Purchases $12,000 $12,000 $0 $23,000 $0 $0 522,000 5145000 $0 $0 $0 185 Roofi re lacement for be arp expenses existi trash corn and electrical Used to com act cardboard for Used to tra rt containers to ECOMaine Town of Falmouth General Government Vehicle Capital Expenditure Schedule 2015 - 2016 Budget Account 030-83GV Plus Plus 8000 Less Net Projected Beginning Budgeted Misc. Subtotal Capital Trade-In Capital Ending Year Balance Fundino Revenue Reserve Purchases Value Purchases Balance 2015 53,992 - - 53,992 - - - 53,992 2016 53,992 6,000 - 59,992 21,218 (8,100) 13,118 46,874 2017 46,874 6,000 - 52,874 - - 52,874 2018 52,874 6,000 - 58,874 22,510 (6,800) 15,710 43,164 2019 43,164 6,000 - 49,164 - - 49,164 2020 49,164 6,000 - 55,164 - - - 55,164 2021 55,164 6,000 - 61,164 - - - 61,164 2022 61,164 6,000 - 67,164 - - - 67,164 2023 67,164 6,000 - 73,164 - - - 73,164 2023 73,164 6,000 79,164 - - - 79,164 This column states the beginning balance of the fund for each year. This column states the budgeted amount to be funded to the reserve by year. This column states any other revenue added to the reserve grants, fees, etc.) This column calculates a subtotal balance by adding the funding to the beginning balance. (a This column states the total capital purchases by year. A detailed list can be found on the next page. This column states the total trade in value realized by year. A detailed list can be found on the next pa This column calculates the net capital purchases by year. (e g) This column calculates the ending balance of the reserve. (d - h) 186 2015 No urchases Total 2016 Multi-Purpose Car Total 2017 No Purchases Total 2018 Ins ections/Backu Vehicle otal 2019 No Purchases Total 20 Code Enforcement Car Total 2021 No Purchases Total 2022 No Purchases Total 2023 $21,218 $21,218 $0 $0 $22,510 $22,510 $187 $8,100 100 $6,800 $6,800 Relacement of 2008 Prius lacement of 2009 Prius Account Year 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 [d [0 030-aaeE Beginning Balance 79,201 82,101 75,101 75,601 44,601 42,601 40,601 24,601 22,601 20,601 Town of Falmouth Town Hall Office Equipment Capital Expenditure Schedule 2015 - 2016 Budget k] Plus Plus 8100 Less Net Projected Budgeted Misc. Subtotal Capital Trade-In Capital Ending Fundinq Revenue Reserve Purchases Value Purchases _B_aian_ce_ 5,500 - 84,701 2,600 - 2,600 82,101 5,500 - 87,601 12,500 - 12,500 75,101 5,500 - 80,601 5,000 - 5,000 75,601 5,500 - 81,101 36,500 - 36,500 44,601 5,500 - 50,101 7,500 - 7,500 42,601 5,500 - 48,101 7,500 - 7,500 40,601 5,500 - 46,101 21,500 - 21,500 24,601 5,500 - 30,101 7,500 - 7,500 22,601 5,500 - 28,101 7,500 - 7,500 20,601 5,500 - 26,101 7,500 - 7,500 18,601 This column states the beginning balance of the fund for each year. This column states the budgeted amount to be funded to the reserve by year. This column states any other revenue added to the reserve grants, fees, etc.) This column calculates a subtotal balance by adding the funding to the beginning balance. (a d) This column states the total capital purchases by year. A detailed list can be found on the next page. This column states the total trade in value realized by year. A detailed list can be found on the next page. This column calculates the net capital purchases by year. (e f: g) This column calculates the ending balance of the reserve. (d - h) 188 2015 Microwave - Lunch Room Guest Chairs 2 -Assessi Guest Chairs (6) - Commun otal 2016 Fire Proof Fili Cabinets Disaster Recove Furnishin ui nt otal 2017 Furnishi Total 2018 ierR lacement $36,500 Furnishi ui ment $5,000 otal 2019 Furnishi 4 2020 Furnishi i ment $7,500 Total $7,500 2021 Furnishi ui ment $7,500 Accuvote - Town Clerk $14,000 otal $21 .500 2022 Furnishin ui ment $7,500 otal $7 2023 Furnishi ui nt $7,500 otal $7,500 2024 Furnishi ment $7,500 $7,500 189 Town of Falmouth Cable Capital Expenditure Schedule 2015 - 2016 Budget Account 020-83VE Plus Plus 8100 Less Net Projected Beginning Budgeted Misc. Subtotal Capital Trade-In Capital Ending 51% [33m Revenue Reserve Purchases Value Purchases 2015 223,557 - - 223,557 30,400 - 30,400 193,157 2016 193,157 - - 193,157 38,650 - 38,650 154,507 2017 154,507 - - 154,507 28,000 - 28,000 126,507 2018 126,507 - - 126,507 23,000 - 23,000 103,507 2019 103,507 - - 103,507 3,000 - 3,000 100,507 2020 100,507 - - 100,507 21,000 - 21,000 79,507 2021 79,507 - - 79,507 14,150 - 14,150 65,357 2022 65,357 - - 65,357 36,500 - 36,500 28,857 2023 28,857 3,000 - 31,857 11,500 11,500 20,357 2024 20,357 3,000 - 23,357 3,000 - 3,000 20,357 Note: This column states the beginning balance of the fund for each year. This column states the budgeted amount to be funded to the reserve by year. This column states any other revenue added to the reserve grants, fees, etc.) This column calculates a subtotal balance by adding the funding to the beginning balance. (a d) This column states the total capital purchases by year. A detailed list can be found on the next page. This column states the total trade in value realized by year. A detailed list can be found on the next page. This column calculates the net capital purchases by year. [e g) This column calculates the ending balance of the reserve. (d - h) 190 15 Replace Video Switcher to control chambers cameras (includes Control Switcher monitors Burner of recorder Maintenance of Cable TV video software otal 16 Recorder recordi device Video Sewer for video Server for video current Controller NEXUS video control for ENG of ENG cameras 9 old Maintenance of Cable TV video software 17 Control Switcher - Elem School video switcher for School Board Maintenance Maintenance of Cable TV re video software otal 2018 re Cameras for Council Chamber 10 old Maintenance Maintenance of Cable TV video ction software otal 2019 Maintenance Maintenance of Cable TV Software video ction software otal 2020 Micro nes lace 11 hardware cards lace Server for video Video Server for video lace Server for video uction Maintenance Maintenance of Cable TV Software video software otal 2021 ENG of ENG cameras 8 DVD Recorder $650 device Maintenance Maintenance of Cable TV current editi Software $1 video software otal $14 150 2022 Video Control Switcher - Elem School video switcher for School Board Controller $8.500 NEXUS video control for Ch.2- Maintenance Maintenance of Cable TV Software $1 video software Total 2023 Maintenance Maintenance of Cable TV video software Controller NEXUS video control for otal 2024 Maintenance Maintenance of Cable TV video ction software 191 Town of Falmouth Town Hall Renovations Capital Expenditure Schedule 2015 - 2016 Budget is] Plus Plus 8100 Less Net Projected Beginning Budgeted Misc. Subtotal Capital Trad e-ln Capital Ending Fundm Fievenue Reserve Purchases Value Purchases Balance 2015 70,636 - - 70,636 - - - 70,636 2016 70,636 8,000 - 78,636 25,000 25,000 53,636 2017 53,636 9,000 - 62,636 35,000 - 35,000 27,636 2018 27,636 9,000 - 36,636 25,000 25,000 11,636 2019 11,636 9,000 - 20,636 25,000 - 25,000 (4,364) 2020 (4,364) 9,364 - 5,000 5,000 - 5,000 - 2021 - 9,000 - 9,000 5,000 - 5,000 4,000 2022 4,000 9,000 - 13,000 5,000 - 5,000 8,000 2023 8,000 5,000 - 13,000 5,000 - 5,000 8,000 2024 8,000 5,000 13,000 5,000 5,000 8,000 This column states the beginning balance of the fund for each year. This column states the budgeted amount to be funded to the reserve by year. This column states any other revenue added to the reserve grants, fees, etc.) This column calculates a subtotal balance by adding the funding to the beginning balance. (a d) This column states the total capital purchases by year. A detailed list can be found on the next page. This column states the total trade in value realized by year. A detailed list can be found on the next page. This column calculates the net capital purchases by year. (e g) This column calculates the ending balance of the reserve. (d - h) 192 Zu15 otal 2016 Council Chamber Dais conf room chairs Total 2017 2nd Floor Town Hall Paint Generator Total 2018 HVAC Control Town Hall otal 2019 2nd floor - Town Hall Total 2020 TBD 2021 TBD Total 2022 otal 2023 BB $25,000 $10,000 $25,000 $35,000 $25,000 $25,000 $5,000 $5,000 $5,000 $5,000 $5 000 193 Both need re lacement Re lace enerator. Town of Falmouth Energy Efficiency Capital Expenditure Schedule 2015 - 2016 Budget Account 020-83EH If] Plus Plus 8100 Less Net Projected Beginning Budgeted Misc. Subtotal Capital Trade-In Capital Ending Balance Fundinq Revenue Reserve Purchases Value Purchases Balance 2015 35,744 10,000 - 45,744 16,000 - 16,000 29,744 2016 29,744 10,000 - 39,744 16,000 - 16,000 23,744 2017 23,744 16,000 - 39,744 16,000 - 16,000 23,744 2018 23,744 16,000 - 39,744 16,000 - 16,000 23,744 2019 23,744 16,000 - 39,744 16,000 16,000 23,744 2020 23,744 16,000 - 39,744 16,000 - 16,000 23,744 2021 23,744 16,000 - 39,744 16,000 - 16,000 23,744 2022 23,744 16,000 - 39,744 16,000 - 16,000 23,744 2023 23,744 16,000 - 39,744 16,000 - 16,000 23,744 2024 23,744 16,000 39,744 16,000 - 16,000 23,744 This column states the beginning balance of the fund for each year. This column states the budgeted amount to be funded to the reserve by year This column states any other revenue added to the reserve (Le. grants, fees, etc.) This column calculates a subtotal balance by adding the funding to the beginning balance. (a d; This column states the total capital purchases by year. A detailed list can be found on the next page This column states the total trade in value realized by year. A detailed list can be found on the next page This column calculates the net capital purchases by year. (e g) This column calculates the ending balance of the reserve. (d - h) 194 Zu15 Efficient Purchases Total 2016 Ene Efficient Purchases otal 2017 Efficient Purchases otal 2018 Efficient Purchases Total 2019 Efficient Purchases otal 2020 Efficient Purchases otal L021 En Efficient Purchases Total 2022 Efficient Purchases Total 2023 Efficient Purchases Total 2024 Efficient Purchases $16,000 $16,000 $16,000 $1 $16,000 $16,000 $16,000 $1 $16,000 $1 $16,000 $16,000 $16,000 $16,000 $16,000 $1 000 $16,000 $16,000 $16,000 $1 195 to conserve en to conserve en to conserve en ects to conserve en ects to conserve en ects t0 conserve en to conserve en ro ects to conserve ro ects to conserve ene ects to conserve ene or fuel. or fuel. or fuel. orfueL orfueL orfueL or fuel. orfueL Town of Falmouth Computer Capital Expenditure Schedule 2015 - 2016 Budget Account 030-83lE 030-83ME Plus Plus 8100 Less Net Projected Beginning Budgeted Misc. Subtotal Capital Trade-In Capital Ending Year Balance Fundinq Revenue Reserve Purchases Value Purchases Balance 2015 189,320 78,000 - 267,320 179,545 - 179,545 87,775 2016 87,775 81,065 - 168,840 53,700 - 53,700 115,140 2017 115,140 80,000 - 195,140 13,000 - 13,000 182,140 2018 182,140 75,000 257,140 195,700 - 195,700 61,440 2019 61,440 191,400 - 252,840 210,700 210,700 42,140 2020 42,140 171,000 213,140 125,500 - 125,500 87,640 2021 87,640 100,000 - 187,640 15,000 - 15,000 172,640 2022 172,640 100,000 - 272,640 122,700 - 122,700 149,940 2023 149,940 100,000 - 249,940 14,000 - 14,000 235,940 2024 235,940 100,000 - 335,940 200,000 - 200,000 135,940 This column states the beginning balance of the fund for each year. This column states the budgeted amount to be funded to the reserve by year. This column states any other revenue added to the reserve grants, fees, etc.) This column calculates a subtotal balance by adding the funding to the beginning balance. (a d) This column states the total capital purchases by year. A detailed list can be found on the next page. This column states the total trade in value realized by year. A detailed list can be found on the next page. This column calculates the net capital purchases by year. (e f: g) This column calculates the ending balance of the reserve. (d - h) 196 2015 PW Fleet and Maintenance Software CCTV Cameras and Servers Microsoft Office 2010 Sewer otal 2016 Plotter ner - Barracuda Web GPS Unit CCTV Cameras PW otal 2017 IMC Mobile server rio Software otal 2018 Phone IMC Software - Fire IMC Software - Police otal 2019 New Data em Barracuda Web Total 2020 CCTV Sewers Server Microsoft Office 2010 Wireless otal 2021 PW Fleet and IMC Mobile server otal Maintenance Software 2022 Plotter ner - CCTV Cameras Barracuda Web otal 2023 rio Software GPS Unit otal 2024 New Data $1 $107,045 $41,500 $21 $1 000 $13,000 $100.000 $30,000 $65 700 700 $200 $10 700 $210 700 $50 $21 $41,500 $13,000 $23,000 $89 $1 700 700 PW Fleet and Maintenance Software Cameras and Servers for All Town Facilities software E-mail color format Barracuda Web New GPS unit to CCTV Cameras for Pw scanner. current Trimble Unit server ehicle software. munication for all Tawn facilities. re for for and ice cars. Information ma ment and redundan Barracuda Web CCTV Servers for All Town Facilities E-mail software Wireless Access PW Fleet and server Maintenance Software color format CCTV Cameras for all locations Barracuda Web ehicle Software New GPS unit to current Trimble Unit Information and redu 198 APPENDIX A TAX INCREMENT FINANCING DISTRICTS 199 Town of Falmouth TIF Route 1 South Capital Expenditure Schedule Account [fl Plus Plus Plus TIF Projected Beginning TIF Bond Grant Subtotal Project Debt Total Ending yea; Balance 1% Issuance Revenue Reserve Expenses Spending Balance 2013 2,331,735 821,928 - 3,153,663 528,758 - 528,758 2,624,905 2014 2,624,905 892,496 9,672,542 32,460 13,222,403 1,324,374 - 1,324,374 11,898,029 2015 11,898,029 919,673 - 12,817,702 9,705,031 820,412 10,525,443 2,292,259 2016 2,292,259 935,791 - 3,228,050 1,720,681 808,612 2,529,293 698,757 2017 698,757 950,832 - 1,649,589 160,712 796,813 957,525 692,064 2018 692,064 966,779 - 1,658,843 86,708 785,013 871,721 787,122 2019 737,122 986,404 - 1,773,526 137,734 773,213 910,947 352,579 2020 862,579 998,734 - 1,861,313 233,791 761,413 995,204 866,109 2021 866,109 1,011,219 - 1,877,328 139,879 749,613 889,492 987,836 2022 987,836 1,023,859 - 2,011,695 181,000 737,813 918,813 1,092,882 2023 1,092,882 1,036,657 - 2,129,539 217,155 721,013 938,168 1,191,371 2024 1,191,371 1,049,615 - 2,240,986 43,344 706,388 749,732 1,491,254 2025 1,491,254 1,062,736 - 2,553,990 499,569 691,763 1,191,332 1,362,658 2026 1,362,658 1,076,020 - 2,438,678 593,931 677,138 1,271,069 1,167,609 2027 1,167,609 1,089,470 2,257,079 383,130 659,588 1,042,718 1,214,361 2028 1,214,361 1,103,088 - 2,317,449 298,469 642,038 940,507 1,376,942 2029 1,376,942 1,116,877 - 2,493,819 344,197 624,488 968,685 1,525,134 2030 1,525,134 1,130,838 2,655,972 1,509,226 605,475 2,114,701 541,271 This column states the beginning balance of the reserve for each year. In 2010, we have the actual balance. In subsequent years, we take the balance from column of the previous year This column states the budgeted amount to be funded to the reserve by year This column states any other revenue added to the reserve grants, fees, etc. This column calculates a subtotal balance by adding the additional funding to the beginning balance. (a This column states the total capital purchases by year. A detailed list of these purchases can be found on the next page This column states the total trade in value realized by year. A detailed list of these trade-ins can be found on the next page This column calculates the net capital purchases by year. [e f= This column calculates the ending balance of the reserve. (h i =j 200 Draft: November 13, 2014 2013 TIF Staff Time 21,890 GIS Maintenance 2,513 Route 1 sidewalk (Providence Avenue to Martin's Point Bridge) 504,355 Total 528,758 2014 TIF Staff Time 22,567 Route 1 Infrastructure Project Portion Paid from TIF proceeds 1,285,041 GIS Maintenance 2,567 Wayfinding Signage 14,199 Total 1,324,374 2015 TIF Staff Time 31,294 GIS Maintenance 2,500 Route 1 Infrastructure Project Portion Paid from TIF proceeds 9,641,023 Debt Service - Route 1 Infrastructure Project 820,412 - District Operations 30,214 Total 10,525,443 2016 TIF Staff Time 32,233 GIS Maintenance 2,513 Add traffic pre-emption to traffic lights 12,000 Route 1 Infrastructure Project Portion Paid from TIF proceeds 1,373,936 Debt Service - Route 1 Infrastructure Project is 808,612 Hat Trick Drive 100,000 Town assistance with private stormwater retrofits 100,000 Costs of funding economic development programs and events and funding the marketing of the municipality as a business location 100,000 Total 2,529,293 2017 TIF Staff Time 33,200 GIS Maintenance 2,513 Debt Service - Route 1 Infrastructure Project 796,813 Town assistance with private stormwater retrofits 125,000 Total 957,525 2018 TIF Staff Time 34,196 GIS Maintenance 2,513 Debt Service - Route 1 Infrastructure Project 785,013 Town assistance with private frontage redevelopment 50,000 Total 871,721 2019 TIF Staff Time 35,222 GIS Maintenance 2,513 Debt Service - Route 1 Infrastructure Project 773,213 Town assistance with private stormwater retrofits 50,000 Professional service costs for special studies related to the district 50,000 Total 910,947 2020 TIF Staff Time 36,278 GIS Maintenance 2,513 Debt Service - Route 1 Infrastructure Project 761,413 Item 5 Depot Rd Sidewalk 15,000 Item 6 Bucknam Rd Sidewalk 30,000 Alt 1 Fundy Road Sidewalk 100,000 Town assistance with private frontage redevelopment 50,000 Total 995,204 2021 TIF Staff Time 35 37,367 GIS Maintenance 2,513 Debt Service - Route 1 Infrastructure Project 749,613 Town assistance with private stormwater retrofits 100,000 Total 889,492 2022 TIF Staff Time 5 38,488 GIS Maintenance 2,513 Debt Service - Route 1 Infrastructure Project 737,813 Depot Rd Stormwater Quality 40,000 Funding to establish permanent investment fund 100,000 Total 918,813 2023 TIF Staff Time 39,642 GIS Maintenance 2,513 Debt Service - Route 1 Infrastructure Project 721,013 Route 9/Bucknam Road Intersection 175,000 Total 938,168 2024 TIF Staff Time 5 40,832 GIS Maintenance 2,513 Debt Service - Route 1 Infrastructure Project 706,388 Total 749,732 2025 TIF Staff Time 42,057 GIS Maintenance 35 2,513 Debt Service - Route 1 Infrastructure Project :5 691,763 Alt 3 Stormwater Repairs 350,000 Streetscape Improvements 105,000 Total 1,191,332 2026 TIF Staff Time 5 43,318 GIS Maintenance 2,513 Debt Service - Route 1 Infrastructure Project 677,138 Route 1-Bucknam Road Intersection Capacity 548,100 Total 1 ,271 ,069 2027 TIF Staff Time 202 44,618 GIS Maintenance 2,513 Debt Service - Route 1 Infrastructure Project 659,588 Clea rwater Drive "Gateway" upgrade 336,000 Total 1,042,718 2028 TIF Staff Time 5 45,956 GIS Maintenance 2,513 Debt Service - Route 1 Infrastructure Project 642,038 Town assistance with private stormwater retrofits 250,000 Total 940,507 2029 TIF Staff Time 5 47,335 GIS Maintenance 2,513 Debt Service - Route 1 Infrastructure Project 624,488 Route 1-Depot Rod Intersection Capacity 244,350 Town assistance with private frontage redevelopment 50,000 Total 968,685 2030 TIF Staff Time 48,755 GIS Maintenance 2,513 Debt Service - Route 1 Infrastructure Project 605,475 Route 1-Fundy Road Intersection Capacity 244,350 Town assistance with private stormwater retrofits 213,608 Depot Road Bangor Savings Connector 1,000,000 Total 2,114,701 Total TIF expenses 29,668,482 Expenses by category: Total debt service (prin cipal and interest) 11,560,793 Route 1 Infrastructure Project Portion 12,300,000 Storm water retrofits 838,608 Frontage redevelopment 150,000 TIF staff 5 675,246 37,514 GIS 5 45,267 5 2,515 Intersection/road projects 5 3,402,155 Other 5 684,413 Total TIF expenses (check) 5 29,656,482 Less: Proceeds from Bond 5 9,672,542 19,983,940 Route 1 Infrastructure Project (total expenditure timing) 2014 1,285,041 2015 9,641,023 2016 1,373,936 Total 12,300,000 203 Falmouth Route 1 South TIF Updated 1/16/2015 Prepared:PMM Beginning Balance REVENUES Add Funds from Bond Issuance Grant Revenue Additional TIF Taxes Subtotal EXPENSES TIF Proiect Expenses per TIF Development Plan Debt Service Route South Bond Subtotal Ending Balance Increase in valuation Valuation Tax Rate Funds from Property Tax 2013 2,331,735 521,925 3,153,553 525,755 525,755 2,524,905 51,200,900 13.43 521,925 2014 2,624,905 9,572,542 32,450 892,496 13,222,403 1,324,374 1,324,374 11,898,029 3.43% 63,297,589 14.10 592,495 2015 11,898,029 919,673 12,817,702 9,705,031 820,412 10,525,443 2,292,259 3.04% 65,225,000 14.10 919,673 2016 2,292,259 935,791 3,228,050 1,720,681 808,612 2,529,293 698,757 1.25% 66,040,313 14.17 935,791 2017 698,757 950,532 1,549,559 150,712 795,513 957,525 692,063 1.25% 66,865,816 14.22 950,832 2018 692,063 966,779 1,658,843 55,705 755,013 571,721 787,121 1.25% 67,701,639 14.28 966,779 2019 787,121 955,404 1,773,525 137,734 773,213 910,947 862,579 1.25% 55,547,910 14.39 955,404 2020 862,579 998,734 1,861,313 233,791 761,413 995,204 866.109 1.25% 59,404,755 14.39 995,734 2021 866,109 1,011,219 1,877,328 139,579 749,613 559,492 987,836 1.25% 70,272,315 14.39 1,011,219 2022 987,836 1,023,859 2,011,695 151,000 737,513 915,513 1,092,882 1.2595 71,150,722 14.39 1,023,559 2023 1,092,882 1,036,657 2,129,539 217,155 721,013 935,155 1,191,371 1.25% 72,040,105 14.39 1,035,557 .75 Beginning Balance REVENUES Add Funds from Bond Issuance Additional TIF Taxes Subtotal EXPENSES TIF Project Expenses per TIF Development Plan Debt Service Route South Bond Subtotal Ending Balance Increase In valuation Valuation Tax Rate Funds from Property tax 2024 1,191,371 1,049,515 1,049,515 43,344 705,355 749,732 1,491,254 1.25% 72,940,507 14.39 1,049,615 2025 1,491,254 1,062,736 1,062,736 499,559 591,753 1,191,332 1,362,658 1.25% 73,552,355 14.39 1,052,735 2026 1,362,658 1,075,020 1,075,020 593,931 577,135 1,271,059 1,167,609 1.2554 74,775,5 19 14.39 1,075,020 2027 1,167,609 1,089,470 1,089,470 383,130 659,588 1,042,718 1,214,360 1.25% 75,710,213 14.39 1,089,470 2028 1,214,360 1,103,088 1,103,088 295,459 542,035 940,507 1,375,942 1.25% 76,656,591 14.39 1,103,088 2029 1,376,942 1,116,877 1,116,877 344,197 524,455 955,555 1,525,133 1.25% 77,614,798 14.39 1,116,877 2030 1,525,133 1,130,838 1,130,838 1,509,226 605,475 2,114,701 541,271 1.25% 78,584,983 14.39 1,130,838 2031 541.271 541,271 1.25% 14.39 2032 541,271 541,271 1.25% 14.39 2033 541,271 541,271 1.2556 14.39 2034 541,271 541,271 1.25% 14.39 Account 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 Town of Falmouth TIF Route 1 North Capital Expenditure Schedule Plus Plus TIF Projected Beginning TIF Grant Subtotal Project Developer Total Ending Balance lags Revenue Reserve Expenses Refund Spendinq Balance 1,617,941 297,878 - 1,915,819 39,423 13,074 52,497 1,863,322 1,863,322 362,636 2,225,958 48,876 39,609 88,485 2,137,473 2,137,473 363,544 2,501,017 90,719 35,546 126,265 2,374,752 2,374,752 366,261 - 2,741,013 31,179 35,629 66,808 2,674,205 2,674,205 368,473 3,042,678 25,897 35,629 61,526 2,981,152 2,981,152 370,952 3,352,104 326,637 35,629 362,266 2,989,838 2,989,838 381,286 - 3,371,124 412,199 35,629 447,828 2,923,296 2,923,296 382,240 3,305,536 28,184 35,629 63,813 3,241,723 3,241,723 383,195 - 3,524,918 28,992 35,629 64,621 3,560,297 3,560,297 384,153 - 3,944,450 29,825 35,629 65,454 3,878,996 This column states the beginning balance of the reserve for each year. In 2010, we have the actual balance. In subsequent years, we take the balance from column of the previous year This column states the budgeted amount to be funded to the reserve by year This column states any other revenue added to the reserve (Le. grants, fees, etc. This column calculates a subtotal balance by adding the additional funding to the beginning balance. (a This column states the total capital purchases by year. A detailed list of these purchases can be found on the next page This column states the total trade in value realized by year. A detailed list of these trade-ins can be found on the next page This column calculates the net capital purchases by year. (e This column calculates the ending balance of the reserve. (h i =j 205 I. i 3 .. Staff Time ent Falmouth Route 1 Sidewalk Develo Refund otal 2014 Staff Time [8 Maintenance Falmouth Develo Refund otal 2015 Staff Time GIS Maintenance ui ent Co Develo Refund otal 6 Staff Time GIS Maintenance Add Traffic tion to traffic I Deve er Refund Total 2017 TIF Staff Time GIS Maintenance Develo Refund Total 2018 TIF Staff Time GIS Maintenance Culvert Devel er Refund Total 9 ?1 taff Time GIS Maintenance Sewer line 0 rade Stormwater ment Sidewalk Re ir and Construction $31,269 $1,056 $1,238 $5,860 $13,074 497 $22,567 $0 $1 .309 $25,000 $39,609 $88,485 $23,244 $1 ,238 $66,237 $35,546 $126,265 $23,941 $1,238 $6,000 $35,629 $24,660 $1 .238 $35,629 $61,526 $25,399 $1 ,238 $300,000 $35,629 $362,266 $26,161 $1,238 $200,000 $19,800 $82,500 Placeholder Pro ects ohnson Road to Mill Creek Clean stormwater in Route 1 area. to be determined. Street Tree Planti Develo er Refund Total n90 iaff Time GIS Maintenance Develo Refund Total 2021 TIF Staff Time GIS Maintenance Develo Total 2022 TIF Staff Time GIS Maintenance Develo Total Total Project Spending Total DeveIOper Refund Total $82,500 $35,629 $447,828 $26,946 $1 .238 $35,629 $63,613 $27,755 $1 ,238 $35,629 $64,621 $28,587 $1 .238 $35,629 $65 454 $1,061,929 $337,632 $1,399,561 207 Route 1 North TIF Updated 1/16/2015 PreparediPMM Balance REVENUES Add Funds from Bond Issuance Transfer from GE Grant Revenue Additional TFF Taxes EXPENSES TIF PijEEt Expenses per TIF Development Plan Developer Refund Ending Balance Increase In valuation Valuation Tax Rate Funds from Property Tax G) Balance REVENUES Add Funds from Bond Issuance Additional TIF Taxes EXPENSES TIF PrOJect Expenses per TIF Development Plan Developer Refund Subtotal Subtotal Subtotal Su btotal 2013 1,617,941 297,877 1,915,818 39,423 13,074 52,497 1,853,322 22,180,000 13.43 297,877 2024 3,878,996 2014 1,863,322 362,636 2,225,958 48,876 39,609 88,485 2,137,473 15.96% 25,718,900 14.10 362,636 2025 3,878,996 2015 2,137,473 363,543 2,501,016 90,719 35,546 125,255 2,374,752 0.25% 25,783,197 14.10 363,543 2026 3,878,996 2016 2,374,752 366,261 2,741,013 31,179 35,629 66,808 2,674,205 0.25% 25,847,655 14.17 366,261 2027 3,878,996 2017 2,674,205 368,473 3,042,578 25,897 35,529 51,525 2,981,152 0.25% 25,912,274 14.22 368,473 2028 3,878,995 2018 2,981,152 370,952 3,352,104 325,537 35,529 352,255 2,989,838 0.25% 25,977,055 14.28 370,952 2029 3,878,995 2019 2,989,838 381,285 3,371,124 412,199 35,529 447,828 2,923,296 2.00% 26,496,596 14.39 381,286 2030 3,878,996 2020 2,923,296 382,239 3,305,535 28,184 35,529 53,813 3,241,723 0.25% 25,552,838 14.39 382,239 2031 3,878,996 2021 3,241,723 383,195 3,524,918 28,992 35,629 64,621 3,550,297 0.25% 25,629,245 14.39 383,195 2032 3,878,996 2022 3,550,297 384,153 3,944,449 29,825 35,629 65,454 3,878,995 0.25% 25,595,818 14.38 384,153 2033 3,878,996 2023 3,878,995 3,878,996 3,878,996 0.25% 14.39 2034 3,878,996 Ending Balance human 10 valuation Valuation Tax Rate Funds from Property tax 3,878,996 0.25% 14.39 3,878,996 0.25% 14.39 3,878,996 0.25% 14.39 3,878,996 0.25% 14.39 3,878,996 0.25% 14.39 3,878,996 0.25% 14.39 3,878,996 0.25% 14.39 3,878,996 0.25% 14.39 3,878,996 0.25% 14.39 3,878,996 0.25% 14.39 3,878,996 0.25% 14.39 Town of Falmouth TIF West Falmouth Capital Expenditure Schedule [fl Plus Plus TIF Projected Beginning Budgeted Misc. Subtotal Project Developer Total Ending Balance Funding Revenue Reserve Expenses ?ew?nd Spending Balance 2013 906,603 623,891 1,530,494 145,516 406,156 551,672 978,822 2014 978,822 651,529 - 1,630,351 55,744 415,594 471,338 1,159,013 2015 1,159,013 744,646 - 1,903,659 84,828 283,535 368,363 1,535,296 2015 1,535,295 750,214 - 2,235,510 59,755 290,050 359,816 1,925,594 2017 1,925,694 754,743 - 2,680,437 1,179,196 296,585 1,475,781 1,204,656 2018 1,204,656 759,823 - 1,964,479 54,680 303,110 357,790 1,606,689 2019 1,606,689 780,989 - 2,387,678 56,208 309,635 365,843 2,021,835 2020 2,021,835 782,942 - 2,804,777 57,781 316,160 373,941 2,430,836 2021 2,430,836 784,899 - 3,215,735 59,402 322,685 382,087 2,833,648 2022 2,833,648 786,861 - 3,620,509 61,072 329,209 390,281 3,230,228 2023 3,230,228 788,829 4,019,057 62,792 335,734 398,526 3,620,531 2024 3,620,531 790,801 - 4,411,332 64,563 342,259 406,822 4,004,510 2025 4,004,510 792,778 - 4,797,288 66,387 348,784 415,171 4,382,117 This column states the beginning balance of the reserve for each year. In 2010, we have the actual balance. In subsequent years, we take the balance from column of the previous year This column states the budgeted amount to be funded to the reserve by year This column states any other revenue added to the reserve (Le. grants, fees, etc. This column calculates a subtotal balance by adding the additional funding to the beginning balance. [a This column states the total capital purchases by year. A detailed list of these purchases can be found on the next page This column states the total trade in value realized by year. A detailed list of these trade-ins can be found on the next page This column calculates the net capital purchases by year. (e This column calculates the ending balance of the reserve. (h i =j 209 ?3 Staff Time Road Rehab Falmouth PEDC evelo Refund otal 2014 Staff Time Falmouth Road Rehab Develo er Refund otal 2015 Staff Time Economic ordan ui ment Co Devel Refund 201 6 TIF Staff Time Add traffic re?em on to traffic GIS Maintenance Develo er Refund Total 2017 TIF Staff Time Sidewalk Re air and Construction Station ton Road Sidewalk Street Tree Planti GIS Maintenance Route 100 Vision investments Public Parking Develo er Refund Total 2. .8 TIF Staff Time GIS Maintenance Devel Refund Total $42,241 $100,730 $545 $2,000 $406,156 $551,672 $46,187 $609 $8,948 $415,594 $471,336 $46,608 $13,398 $8,263 $16,559 $233,535 $368,363 $48,006 $18,000 $3,750 $290,060 $359,816 $49,445 $250,000 $400,000 $96,000 $100,000 $3,750 $280,000 $296,585 $1,475,781 $50,930 $3,750 $303.1 10 $357,790 avi road between Turn ke ove ass and Portland line. ui ment to maintain sidewalks amenities in District Corrected ent New sidewalk between Leighton Road and Mountain Road as part of DDT Project. Add sidewalk to Leighton Road - Gray to TPKE overpass then to Brook Rd Add Park and Ride facil near Maine Turn ike, 2019 TIF Staff Time $52,458 GIS Maintenance $3,750 "el Refund $309,635 $365,843 2020 TIF Staff Time $54,031 GIS Maintenance $3,750 Develo er Refund $316,160 Total $373,941 2021 TIF Staff Time $55,652 GIS Maintenance $3,750 Deve Refund $322,685 Total $382,087 2022 TIF Staff Time $57,322 GIS Maintenance $3,750 Develo er Refund $329,209 Total $390,281 2023 IIF Staff Time $59,042 'laintenance $3,750 Developer Refund $335,734 Total $398,526 2024 TIF Staff Time $60,813 GIS Maintenance $3,750 DeveIOper Refund $342,259 Total $406,822 2025 TIF Staff Time $62,637 GIS Maintenance $3,750 Developer Refund $348,784 Total $415,171 Project expenditures 2013 -2025 $2,017,926 Developer Refund 2013 - 2025 $4,299,506 Expendityres 2013 - 2025 $6,317,432 211 West Falmouth TIF Updated 1/16/2015 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 Beginning Balance 906,603 978,822 1,159,013 1,535,296 1,925,694 1,204,656 1,606,689 2,021,835 2,430,836 2,833,647 3,230,228 REVENUES Add Funds from Bond Issuance Transfer from GF Grant Revenue Additional Taxes 623,891 651,529 744,646 750,214 754,743 759,823 780,989 782,942 784,899 786,861 788,829 Subtotal 1,530,494 1,630,351 1,903,659 2,285,510 2,680,437 1,964,479 2,387,678 2,804,777 3,215,735 3,620,509 4,019,056 EXPENSES TIF Proiect Expenses per TIF Development Plan 145,516 55,744 84,828 69,756 1,179,196 54,680 56,208 57,781 59,402 61,072 62,792 Developer Refund 406,156 415,594 283,535 290,060 296,585 303,110 309,635 316,160 322,685 329,209 335,734 Subtotal 551,672 471,338 368,363 359,816 1,475,781 357,790 365,843 373,941 382,087 390,281 398,526 Ending Balance 978,822 1,159,013 1,535,296 1,925,694 1,204,656 1,606,689 2,021,835 2,430,836 2,833,647 3,230,228 3,620,531 Increase In valuation 13.40% 0.25% 0.25% 0.25% 0.25% 2.00% 0.25% 0.25% 0.25% 0.25% Valuation 46,455,000 52,680,100 52,811,800 52,943,830 53,076,189 53,208,880 54,273,057 54,408,740 54,544,762 54,681,124 54,817,827 Tax Rate 13.43 14.10 14.10 14.17 14.22 14.28 14.39 14.39 14.39 14.39 14.39 Funds from Pi?operti,i Tax 623,891 651,529 744,646 750,214 754,743 759,823 780,989 782,942 784,899 786,861 788,829 2024 2025 2026 2027 2028 2029 2030 2031 2032 2033 2034 Beginning Balance 3,620,531 4,004,510 4,382,116 4,382,116 4,382,116 4,382,116 4,382,116 4,382,116 4,382,116 4,382,116 4,382,116 REVENUES Add Funds from Bond Issuance - . - . . . . . Additional TIF Taxes 790,801 792,778 - . . . Subtotal 790,301 792,773 - - . . . . . EXPENSES TIF PrOJect Expenses per TIF Development Plan 64,563 66,387 Developer Refund 342,259 348,784 Subtotal 406,822 415,171 - - - - - - - Ending Balance 4,004,510 4,382,116 4,382,116 4,382,116 4,382,116 4,382,116 4,382,116 4,382,116 4,382,116 4,382,116 4,382,116 Increase In valuation 0.25% 0.25% 0.25% 0.25% 0.25% 0.25% 0.25% 0.25% 0.25% 0.25% 0.25% Valuation 54,954,871 55,092,258 - - - - Tax Rate 14.39 14.39 14.39 14.39 14.39 14.39 14.39 14.39 14.39 14.39 14.39 Funds from Property tax 790,801 792,778 - - to n: '1 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 la] [bl lel Town of Falmouth OceanView/ Natural Gas Capital Expenditure Schedule lb] Plus Plus TIF Projected Beginning Budgeted Misc. Subtotal Project Developer Total Ending Balance Funding Revenue Reserve Expenses Refund Spendinq Balance - 197,400 197,400 175,115 175,115 22,285 22,285 354,250 376,535 205,115 205,115 171,420 171,420 583,020 754,440 275,115 275,115 479,325 479,325 685,440 1,164,765 680,115 680,115 484,650 484,650 719,500 - 1,204,150 494,915 - 494,915 709,235 709,235 719,500 - 1,428,735 607,115 - 607,115 821,620 821,620 719,500 - 1,541,120 207,115 207,115 1,334,005 1,334,005 719,500 2,053,505 475,115 475,115 1,578,390 1,578,390 719,500 2,297,890 634,615 634,615 1,663,275 1,663,275 719,500 - 2,382,775 475,115 - 475,115 1,907,660 This column states the beginning balance of the reserve for each year. In 2010, we have the actual balance. In subsequent years, we take the balance from column of the previous year. This column states the budgeted amount to be funded to the reserve by year. This column states any other revenue added to the reserve grants, fees, etc.) This column calculates a subtotal balance by adding the additional funding to the beginning balance. [a d) This column states the total capital purchases by year. A detailed list of these purchases can be found on the next page. This column states the total trade in value realized by year. A detailed list of these trade-ins can be found on the next page. This column calculates the net capital purchases by year. (e g) This column calculates a subtotal balance by subtracting the net capital purchases from the previous column. [d - h) This column states the interest earned by the reserve by year. This column calculates the ending balance of the reserve. [h i j) 213 TIF Project, draft: February 26, 2015 project Name Proposed Work (cost for construction projects Year Estimated Cost Total cost over 30 include 10% design and construction oversight by years Public Works staff) 1 Lunt Road Improvements On-street parking improvements, street/sidewalk 2016 5 100,000 100,000 lighting, stormwater drainage improvements from Falmouth Road to Middle Road 2 Blueberry Lane Road and sidewalk resurfacing and other 2017 5 85,000 5 85,000 Improvements streetscape amenities, upgrade street lighting, from Falmouth Road to Middle Road 3 Middle Road Sidewalk 1 New sidewalk from Lunt Road to Blueberry lane 2018 200,000 5 200,000 4 Falmouth Corners Intersection capacity rebuild, including new turn 2019 305,000 305,000 Intersection Improvements lanes, bicycle lanes, sidewalk, traffic signals, and mast arms at Falmouth/Middle/Bucknam road intersection ("Falmouth Corners") 5 Depot Road Repaving Pavement Resurfacing from Lunt Road to Route 2020 5 19,800 19,800 One 6 Middle Road Sidewalk 2 New sidewalk from Lunt Road to Falmouth Corners 2021 132,000 5 132,000 7 Merrill Road Sidewalk New Sidewalk from Falmouth Road to Middle Road 2022 132,000 132,000 8 Allen Avenue Extension Pavement Resurfacing from Falmouth Road to 2024 159,500 159,500 Repaving Portland city line 9 Falmouth Road Repaving Pavement Resurfacing from Middle Road to Allen 2027 181,500 5 181,500 Avenue Extension 10 Town-wide Road Annual road improvements, incl.repaving and 2016-2045 13,100,000 Improvements maintenance, on public streets per Town of Falmouth Street Schedule 11 TIF District Preparation Staff, assessor, and consultant time to develop TIF 2017 45,000 45,000 district materials 12 TIF District Ongoing Staff, assessor, and consultant time to conduct annual 5,000 5 150,000 Administration annual update of TIF district data amount, 2016- 2045 13 Economic Development Economic activities aimed at business retention and annual 3 70,115 5 2,103,450 Programs attraction (pro-rated ED staff salaries) amount, 2016- 2045 Subtotal 1-13 14 Gigabit Broadband Community-wide upgrade of broad band network 5 500,000 500,000 Expansion 15 Stormwater Quality Public-private stormwater improvements aimed at 1,000,000 preventing impaired streams near commercial districts 16 Energy Efficiency Activities related to energy-conservation measures annual 5 30,000 900,000 Coordination for Falmouth businesses (incl. pro?rated staff salary) amount, 2016- 2045 17 Economic Development Economic Development Projects including business average $25,000 5 750,000 Projects marketing/promotion, market studies aimed at SZSK/year, commercial vacancy reduction, and Revolving Loan 2016-2045 program to provide gap financing for business start- ups and business expansions. 18 Public Safety improvements Pro-rated staff time and equipment 5 500,000 5 500,000 19 Pan Am Rail Tunnel Pedestrian tunnel under rail line connecting 753,500 753,500 recreational trail from Community Park to Falmouth School Campus 20 Overall Bike'Ped Bicycle-pedestrian improvements on select public 5 2,400,000 2,400,000 Improvements roads in TIF district 21 Lunt Road-I-295 Pedestrian Bicycle-Pedestrian connection across -295 that is 495,000 495,000 Improvements linked to current end of Portland Trails system from Middle Road to Depot Road 22 Transit Infrastructure Bus shelters at locations TBD 100,000 214 Total 5 24,111,750 Scenario - Base Package with TBD Projects (100% Capturing) 2015 TIF District Pre ration $0 See Year 2017 TIF District Annual Administration $0 Economic ms $0 $0 2016 TIF District Annual Administration $5,000 Lunt Road I rovements $100 000 Economic Develo nt $70,115 $1 115 2017 TIF District Annual Administration $5.000 Transfer to GF $45 000 itures for initial District Economic ent $70 115 Blu Lane ents $85,000 $205115 2018 TIF District Annual Administration $5.000 Middle Road Sidewalk 1 $200 000 Economic $70 115 115 2019 TIF District Annual Administration $5 000 Economic Develo ms $70,115 Falmouth Corners Intersection Im $305 Town-wide Road lm $300,000 115 2020 at Road $19 800 TIF District Annual Administration $5.000 Economic ent ms $70,115 Town-wide Road lm ments $400 000 $494 915 2021 TIF District Annual Administration $5.000 Economic ms $70 115 Town-wide Road ovements $400,000 Middle Road Sidewalk 2 $1 000 $607115 2022 TIF District Annual Administration $5 000 Merrill Road Sidewalk $1 Economic Deve nt $70,115 $207115 2023 TIF District Annual Administration $5.000 Economic 5 $70,115 Town-wide Road lm $400,000 $475,115 215 2024 Allen Avenue Extension avi District Annual Administration Economic nt ms Town-wide Road Im ents $159,500 $5 000 $70 1 15 $400,000 $634 15 2025 District Annual Administration Economic nt ms Town-wide Road I rovements $5,000 $70,115 $400,000 2026 District Annual Administration Economic nt ms Town-wide Road I rovements $47 115 $5000 $70115 $400000 2027 Falmouth Road Re avi District Annual Administration Economic ent Town-wide Road lm ments $47 115 $181,500 $5000 $70115 $400000 2028 TIF District Annual Administration Economic Devel ent Town-wide Road Im ments $656 615 $5,000 $70 1 15 $400 000 2029 TIF District Annual Administration Economic ment 5 Town-wide Road Im $475115 $5 000 $70,115 $400 000 2030 TIF District Annual Administration Economic Develo Town-wide Road Im ovements $$400,000 $475,115 2031 TIF District Annual Administration Economic Develo ms Town-wide Road I $5,000 $70,115 $400,000 2032 District Annual Administration Economic Deve nt ms Town-wide Road lm ents 115 $5,000 $70,115 $400 000 $4 115 2033 TIF District Annual Administration Economic nt ms Town-wide Road ments $5 000 $70 1 15 $400,000 2034 District Annual Administration Economic Devel own?wide Road Im ments $475 115 $5,000 $70 1 15 $400 000 $475,115 216 2035 TIF District Annual Administration $5,000 Economic Development Programs $70,115 Town-wide Road Improvements $400,000 $475,115 2036 TIF District Annual Administration $5 000 Economic 5 $70,115 Town-wide Road Im $400 000 115 2037 TIF District Annual Administration $5 000 Economic ment ms $70 115 Town-wide Road lm $400,000 $475,115 2038 TIF District Annual Administration $5,000 Economic Development Programs $70,115 Town-wide Road Improvements $400,000 $475,115 2039 TIF District Annual Administration $5 000 Economic Devel ent $70 115 Town-wide Road lm ments $800,000 115 2040 TIF District Annual Administration $5.000 Economic Development Programs $70,115 Town-wide Road Improvements $800,000 $875,115 2041 TIF District Annual Administration $5,000 Economic Development Programs $70,115 Town-wide Road Improvements $800,000 $875,115 2042 TIF District Annual Administration $5.000 Economic Development Programs $70,115 Town-wide Road Improvements $800,000 $875,115 2043 TIF District Annual Administration $5,000 Economic Development Programs $70,115 Town?wide Road Improvements $800,000 $875,115 2044 TIF District Annual Administration $5 000 Economic ment $70,115 Town-wide Road lm ments $800 000 115 2045 TIF District Annual Administration $5,000 Economic Development Programs $70,115 Town-wide Road Improvements $800,000 $875,115 Total $16,713,250 217 OceanView-Natural Gas TIF Updated 02/26/2015 Prepared: 2015 2016 2017 2018 Scenario 2 - Base Package with TBD Projects (100% Capturing) 2019 2020 2021 2022 2023 2024 2025 Beginning Balance REVENUES Add Funds from Bond Issuance Transfer from GF Grant Revenue Additional TIF Taxes EXPENSES TIF Expenses per TIF Development Plan Developer Refund Su btotal Subtotal 197,400 197,400 175,115 175,115 22,285 354,250 354,250 205,115 205,115 171,420 583,020 583,020 275,115 275,115 479,325 555,440 595,440 530,115 530,115 484,650 719,500 719,500 494,915 494,915 709,235 719,500 719,500 607,115 607,115 921,520 719,500 719,500 207,115 207,115 1,334,005 719,500 719,500 475,115 475,115 1,578,390 719,500 719,500 634,615 634,615 1,553,275 719,500 719,500 475,115 475,115 Ending Balance Increase In valuation Valuation Tax Rate Funds from Property tax 7,000,000 14.10 22,235 7,000,000 14,000,000 14.10 197,400 171,420 11,000,000 25,000,000 14.17 354,250 479,325 15,000,000 41,000,000 14.22 553,020 484,650 7,000,000 49,000,000 14.25 535,440 709,235 50,000,000 14.39 719,500 821,620 50,000,000 14.39 719,500 1,334,005 50,000,000 14.39 719,500 1,576,390 50,000,000 14.39 719,500 1,663,275 50,000,000 14.39 719,500 1,907,660 50,000,000 14.39 719,500 00 Beginning Balance REVENUES Add Funds from Bond issuance Grant Revenue Additional TIF Taxes EXPENSES TIF Project Expenses per TIF Development Plan Developer Refund Subtotal Subtotal 2026 1,907,660 719,500 719,500 475,115 475,115 2027 2,152,045 719,500 719,500 656,615 555,515 2028 2,214,930 719,500 719,500 475,115 475,115 2029 2,459,315 719,500 719,500 475,115 475,115 2030 2,703,700 719,500 719,500 415,119 475,115 2031 2,948,085 719,500 719,500 475,115 475,115 2032 3,192,470 719,500 719,500 475,115 475.115 2033 3,436,855 719,500 719,500 475,115 475,115 2034 3,681,240 719,500 719,500 475,115 475,115 2035 3,925,625 719,500 719,500 475,115 475,115 2036 4,170,010 719,500 719,500 475,115 475.115 Ending Balance Increase in valuation Valuation Tax Rate Funds from Property tax 2,152,045 50,000,000 14.39 719,500 2,214,930 50,000,000 14.39 719,500 2,459,315 50,000,000 14.39 719,500 2,703,700 50,000,000 14.39 719,500 2,948,085 50,000,000 14.39 719,500 3,192,470 50,000,000 14.39 719,500 3,436,855 50,000,000 14.39 719,500 3,681,240 50,000,000 14.39 719,500 3,925,625 50,000,000 14.39 719,500 4,170,010 50,000,000 14.39 719,500 4,414,395 50,000,000 14.39 719,500 2037 2038 2039 2040 2041 2042 2043 2044 2045 Beginning Balance REVENUES Add Funds from Bond Issuance Transfer from GF Grant Revenue Additional TIF Taxes EXPENSES 11F Project Expenses per TIF Development Nan Developer Refund Su btotal Subtotal 4,414,395 719,500 719,500 475,115 475,115 4,658,780 719,500 719,500 475,115 475,115 4,903,165 719,500 719,500 875,115 875,115 4,747,550 719,500 719,500 575,115 875,115 4,591,935 719,500 719,500 875,115 575,115 4,436,320 719,500 719,500 875,115 875,115 4,280,705 719,500 719,500 875,115 875,115 4,125,090 719,500 719,500 875,115 875,115 3,969,475 715,500 719,500 875,115 875,115 Ending Balance Increase in valuation Valuation Tax Rate Funds from Property tax 4,658,780 50,000,000 14.39 719,500 4,903,165 50,000,000 14.39 719,500 4,747,550 50,000,000 14.39 719,500 4,591,935 50,000,000 14.39 719,500 4,436,320 50,000,000 14.39 719,500 4,280,705 50,000,000 14.39 719,500 4,125,090 50,000,000 14.59 719,500 3,969,475 50,000,000 14.39 719,500 3,813,860 50,000,000 14.39 719,500 219 220 APPENDIX LIBRARY BUDGET 221 FALMOUTH MEMORIAL ?g LIBRARY February 5, 2015 Nathan Poore, Town Manager Town of Falmouth 271 Falmouth Road Falmouth, Maine 04105 Dear Nathan, Enclosed are the documents supporting the Falmouth Memorial Library?s FY16 budget request from the Town of Falmouth. These documents present the library?s regular operating budget for the coming ?scal year. This year we are submitting two proposed budgets, Budget A and Budget B, both of which have been approved by the library?s Board of Trustees. Budget A allows us to address systemic inequities in the library staff?s salaries as compared to those of other local libraries; Budget defers this problem to the future and offers only 2% salary increases overall. We will bring con?dential information on staff salaries to the budget meeting in support of Budget A. 0 The only differences between Budget A and Budget are salary related; note the increases in Salaries Wages and Payroll Taxes. Since most of the disparities affect our mostly part time staff, there is no increase included in our Retirement costs. Two lines (one each under Other Income and Payroll) have been added to this year?s budget. We have spoken in the past about the library?s reliance on its credit with the Maine Public Employees Retirement System which has been used to meet the library?s funding obligations as an employer (similar to Social Security). We are now within three or four years of reducing the credit to 0-. Once it is exhausted, we will be responsible for approximately $17,000 annually. By including both the credit drawdown (?Transfer from funds?) and the matching expense Expense?), we seek to highlight this reality. \dditional changes to note: Income: 0 Event-driven fundraising has decreased from FY15 as we expect to be focused on the Capital Campaign in FY16. Note that we expect the Annual Fund to remain at its current level. Expenses: 0 Most lines continue to be flat, including Acquisitions; this choice ultimately translates into fewer new items (including digital content) being added to the library?s collection as prices continue to rise. 0 Audio Books and Recordings lines have been combined into one line item, Audio Materials, to re?ect changes in content. 0 The Building Grounds Maintenance line re?ects increases in annual contracted services, as well as additional anticipated repairs to our aging HVAC and sprinkler systems. 0 The Fundraising Expense line has been reduced to reflect lower fundraising activity as seen in Income. 0 The Salaries Wages line for FY16 reflects a correction; the FY15 line was increased by less than 2% over - The Health Insurance line has risen a) to cover an additional staff member who previously had coverage elsewhere and b) for an anticipated 6% increase in current plan premiums. We look forward to meeting with the Town?s Finance Committee on Monday, February 9?h at 4:00pm. Sincerely, Andi ackson-Darlin Library Director 5 Lunr Road I Falmouth. ME 04105 I (207) 781-2351, Fax: (207) 781-4094 ww.FalmouLhMemorialLibmry.org 222 FY16 Budget Proposal FALMOUTH MEMORIAL LIBRARY Building Occupancy 3/4/2015 2 FY14 FY15 FY15 FY15 FY1 6 FY1 6 Actual Budget 6 mos Projected Budget A Budget Income Contributions Annual Fund 47,332 48,500 19,328 48,500 48,500 48,500 Donations 1,411 1,500 947 1,500 1,500 1,500 Fund Raising 15,460 15,000 293 293 6,000 6,000 Unusual Donations 34,202 - 33,500 33,500 - - Total Contributions 98,406 65,000 54,068 83,793 56,000 56,000 Town of Falmouth 413,461 433,476 433,476 433,476 480,662 455,150 Operations Copier Usage 2,013 1,800 1,378 2,757 3,000 3,000 Lost 8: Damaged Items 1,899 1,700 1,204 2,407 1,700 1,700 Non-Resident Fees 3,885 3,800 2,201 4,000 4,000 4,000 Other Operations Income 320 1,000 180 359 500 500 Overdue Fees 12,166 11,000 5,125 10,249 11,000 11,000 Room Rental 3,410 2,750 1,170 2,340 2,750 2,750 Total Operations 23,694 22,050 11,257 22,112 22,950 22,950 Other Income Book Sales 9,285 9,000 2,737 7,500 9,200 9,200 Interest Income 174 150 156 300 Transfer from funds 16,800 16,800 Transfer from BDF 29,600 29,600 27,403 27,403 Total Other Income 9,459 38,750 2,893 37,400 53,403 53,403 Total Income 545,019 559,276 501,694 576,781 613,014 587,502 Expense Acquisitions Audio Materials 2,137 3,000 1,553 4,000 4,000 4,000 Books 25,576 25,000 14,369 25,000 25,000 25,000 Electronic Resources 6,378 8,750 4,850 8,750 8,750 8,750 Periodicals 2,967 3,000 2,517 3,000 3,000 3,000 Recordings - 1,000 - - - - Videos 3,435 3,000 1 .474 3,000 3,000 3,000 Total Acquisitions 40,493 43,750 24,764 43,750 43,750 43,750 FALMOUTH MEMORIAL LIBRARY FY16 Budget Proposal 8: Bond Insurance Grounds Maintenance Reserve Set-Aside Cleaning 8: Supplies Electricity Heating Oil Telephone Water Sewer Total Building Occupancy Other Expenses Accounting Services Book Processing Supplies FFI Expense Furniture Equipment Inter-Library Loan Miscellaneous Expenses Office Supplies Postage Professional Development Programs Technology Total Other Expenses Payroll Health Insurance Payroll Service PFI Taxes Expense Retirement Funds Salaries Wages Worker's Compensation Total Payroll Total Expense Net Income 3/4/2015 FY14 FY15 FY15 FY15 FY16 FY1 6 Actual Budget 6 mos Projected Budget A Budget 5,567 4,974 5,294 5,294 5,500 5,500 23,841 26.000 14,296 28,592 29,000 29,000 9,509 10,000 10,000 10,000 10,000 1 ,992 1 ,700 1 ,421 2,000 2,400 2,400 15,804 16,250 8,190 14,500 15,000 15,000 12,391 11,550 2,457 11,079 11,200 11,200 1,979 2,000 1,009 2,000 2,100 2,100 2,666 2,700 1,201 2,500 2,600 2,600 73,749 75,174 33,867 75,966 77,800 77,800 10,993 11,545 - 11,545 11,775 11,775 2,397 2,300 1,720 2,800 2,973 2,973 9,179 9,900 1,288 4,500 4,500 4,500 895 1 .000 - 1 ,000 1,000 1 .000 2,683 3,528 2,694 3,528 3,522 3,522 2,050 2,500 455 2,500 2,400 2,400 3,906 3,400 1 ,427 3,400 3,400 3,400 968 1,150 491 1,000 1,150 1,150 3,394 3,500 1,871 3,500 3,500 3,500 2,628 2,000 534 2,000 2,000 2,000 7,489 14,000 7,952 14,000 14,560 14,560 46,582 54,823 18,432 49,773 50,780 50,780 30,898 34,586 18,704 34,161 37,659 37,659 1,674 2,250 968 1,937 1,950 1,950 11,093 10,710 5,225 10,710 13,926 11,606 16,800 16,800 9,048 9,369 4,166 8,686 8,812 8,812 327,272 326,400 159,382 326,400 358,887 335,694 2,171 2,214 2,887 2,887 2,650 2,650 382,156 385,529 191,332 384,781 440,684 415,172 542,980 559,276 268,395 554,269 613,014 587,502 2,039 - 233,299 22,512 0 0 9.6% 5.0% page2226f 2 225 DEPARTMENT: FALMOUTH MEMORIAL LIBRARY Acct No Account Name Actual 2013-2014 Budget 2014-2015 Estimated 2014-2015 Proposed 2015-2016 Budget A Proposed 2015-2016 Budget 2015-2016 Line Item Budget Notes LIBRARY DEPARTMENT TOTAL 542,980 559,276 554,269 613,014 587,502 Account Number LIBRARY IFULL-TIME SALARIES (est'd 53%) 173,454 153,408 172,992 168,677 157,777 Flat staffing; 2% raises IPART-TIME SALARIES (est'd 153,610 172,992 153,408 190,210 177,918 Flat staffing; raises VERTIME HEALTH INSURANCE 30,090 34,586 34,161 37,659 37,659 6% premiums increase; ?at 1 employee added RETIREMENT 9,048 9,369 8,686 8,612 8,812 4% match Inng fees SECURITY - MEDICARE - - UNEMPLOYMENT 11,093 10,710 10,710 30,726 28,406 including 516,800 in MEPers due to change in procedure for using up past is included in revenue. IWORKERS COMPENSATION 2,171 2,214 2,887 2,650 2,650 POSTAGE 968 1,150 1,000 1,150 1,150 ELEPI-IONE 1,979 2,000 2,000 2,100 2,100 PROFESSIONAL DEVELOPMENT 3,394 3,500 3.500 3,500 3,500 RECRUITMENT PROGRAM EI-IICLE INSURANCE 0 INSURANCE 5,567 4,974 5,294 5,500 5,500 15,804 16,250 14,500 15,000 15,000 2,666 2,700 2,500 2,600 2,600 IEATER FUEL OIL 12,391 11,550 11,079 11,200 11,200 53.20 3,500 gals in Town bid SEWER (included in WATER) 226 DEPARTMENT: FALMOUTH MEMORIAL LIBRARY Acct No Account Name Actual 2013-2014 Budget 2014-2015 Estimated 2014-2015 Proposed 2015?2016 Budget A Proposed 2015-2016 Budget 2015-2016 Line Item Budget Notes LIBRARY DEPARTMENT TOTAL 542,980 559,276 613,014 587,502 Account Number LIBRARY 554,269 MAINTENANCE VEHICLE MAINTENANCE FIRE ALARM MAINTENANCE (included in MAINTEN BUILDING SERVICES) SERVICES 23,041 26,000 28,592 29,000 29,000 $16,560 for cleaning; remainder in maintenance contracts, repairs and groundskeeping COMMUNICATION SERVICE FEES 7,439 14,000 14,000 14,560 14,560 EQUIPMENT RENTALS IDUES 6: MEMBERSHIPS included 111 professmnal development lane VOLUNTEER RECOGNITION OTHER CONTRACTUAL SERVICES: Audit 5: Accounting 10,993 11,545 11,545 11,775 11,775 OFFICE SUPPLIES 3,906 3,400 3,400 3,400 3,400 SUBSCRIPTIONS: Audio, Printed Books, Electronic Resources, Periodicals, lRecordings, Videos 40,493 43,750 43,750 43,750 43,750 IMOTOR FUEL AND LUBRICANTS 8: GROUNDS UPPLIES 1,992 1,700 2,000 2,400 2,400 227 1 . I 1. ~141131211? - .. - . 542,930 559,226 554,269 613,014 533,502EQUIPMENT 8: FURNITURE 395 1,000 1,000 1,000 1,000 BUILDING - NON-CAPITAL COMMODITIES: Building Reserve Set-Aside 9,509 10,000 10,000 10,000 10,000 hook Processing Supplies 2,397 I 2,300 2,000 2,973 2,973 Fundraising Expense 9,179 9,900 4,500 4,500 4,500 inter-Library Loan 2,533 3,520 3,528 3,522 3,522 Miscellaneous 2,050 2,500 2,500 2,400 2,400 Public Programs 2,628 2,000 2,000 2,000 2,000 ?ayrou Service 1,574 2,250 1,937 1,950 1,950 228 APPENDIX DIVISION EXPENSE SUMMARY 229 Acct Account Name Actual 2013?2014 Budget 2014-2015 Estimated 2014-2015 Proposed 2015-2016 FY 2016 vs FYZOISB '70 TOWN TOTAL 12,461,376 12,820,947 12,820,948 12,989,683 168,736 1.3% 4010 SALARIES 3,432,996 3,457,221 3,434,619 3,581,415 124,194 3.6% 4011 SALARIES - WINTER MAINT 0 0 0 0 0.0% 4012 SALARIES - ADMIN 0 0 0 0 0.0% 4020 SALARIES 438,905 592,190 595,898 553,176 (39,014) 4025 OVERTIME - COURT TIME 4,289 4,000 5,000 5,000 1,000 20.0% 4030 OVERTIME 215,545 199,850 206,650 206,200 6,350 3.1% 4035 OVERTIME - SPECIAL DETAILS 0 0 0 0 0.0% 4040 TRANSPORTATION BUYOUT 4,946 5,700 5,200 5,700 0.0% 4050 HEALTH INSURANCE 691,380 731,834 767,176 820,638 88,804 11.6% 4060 RETIREMENT 267,814 305,415 304,474 324,192 18,777 6.2% 4061 RETIREMENT HEALTH SAVINGS 0 0 860 26,847 26,847 3121.8% 931070 SOCIAL SECURITY 301,583 325,413 324,740 332,491 7,079 2.2% O4080 GROUP INSURANCE 2,412 2,500 2,500 2,575 75 3.0% 4090 INCOME PROTECTION 20,099 20,700 20,700 21,321 621 3.0% 4095 LONG-TERM DISABILITY 1,879 1,973 1,973 1,973 0 0.0% 4100 WORKERS COMPENSATION 67,982 73,475 73,475 70,014 (3,461) 4110 UNEMPLOYMENT COMPENSATION 7,460 8,000 8,000 8,000 0.0% 4120 EMPLOYEE WELLNESS 3,845 3,960 3,960 3,960 (0) 0.0% 4200 UN ALLOCATED 0 0 0 0 0.0% 5010 POSTAGE 14,050 14,475 16,050 17,155 2,680 16.7% 5020 TELEPHONE 39,839 49,240 43,373 43,914 (5,326) -12.3% 5030 TRANSPORTATION 808 1,340 1,240 1,115 (225) -18.1% 5040 MEETING 30,083 57,650 55,750 56,000 (1,650) 5045 RECRUITMENT PROGRAM 0 0 0 0 0.0% 5050 FITNESS TRAINING 99 100 100 100 0.0% 5060 PRINTING 7,872 10,200 9,650 9,300 (400) 5070 MAPS AND BLUEPRINTS 6,735 0 0 0 0.0% 5080 COUNCIL OF GOVERNMENTS LEGAL AD 13,380 13,400 11,600 14,000 600 5.2% 5100 VEHICLE INSURANCE 0 0 0 0 5105 GENERAL LIABILITY INSURANCE 94,847 103,383 103,383 108,552 5,169 5.0% 5120 PUBLIC OFFICIAL LIABILITY 9,524 10,381 10,381 10,693 311 3.0% 5200 ELECTRICITY 63,661 70,238 104,359 105,662 35,424 33.9% Account Name Actual 2013-2014 Budget 2014-2015 Estimated 2014-2015 Proposed 2015-2016 FY 2016 V5 FYZOISB TOWN TOTAL 12,461,376 12,820,947 12,820,948 12,989,683 168,736 1.3% 5210 STREET LIGHTING 96,762 92,000 99,000 102,743 10,743 10.9% 5220 WATER 12,557 13,274 12,999 13,294 20 0.2% 5230 FUEL OIL 59,862 67,871 62,475 65,201 (2,670) 5240 SEWER 4, 641 5,600 5,300 5,300 (300) 5300 MACHINE EQUIPMENT MAINTENANCE 38,838 38,450 38,950 47,200 8,750 22.5% 5310 VEHICLE MAINTENANCE 328,516 331,250 326,700 339,500 8,250 2.5% 5330 RADIO MAINTENANCE 11,251 11,900 11,550 11,900 0.0% 5340 OFFICE MACHINE MAINTENANCE 0 0 0 0 5350 FIRE ALARM MAINTENANCE 1,008 1,500 1,500 1,500 0.0% 5360 TRAFFIC LIGHT MAINTENANCE 0 0 0 0 5400 LEGAL SERVICES 153,430 110,000 110,000 120,000 10,000 9.1% 5410 COMPUTER SERVICES 64,075 92,900 96,200 85,450 (7,450) 35430 AUDIT 17,200 19,000 19,000 19,000 0.0% 5440 ENGINEERING SERVICES 8,521 4,000 4,500 4,000 0.0% 5490 OTHER PROFESSIONAL SERVICES 178,327 297,198 292,898 286,981 (10,217) 5500 MAINTENANCE BUILDING SERVICES 46,353 38,000 37,000 43,000 5,000 13.5% 5510 JANITORIAL SERVICES 0 0 0 0 5580 TREE CARE 28,936 29,500 28,500 28,500 (1,000) 5610 EQUIPMENT RENTALS 14,500 17,800 16,700 17,800 0.0% 5615 LEGION FIELD PARKING 450 450 450 450 0.0% 5620 UNIFORM RENTALS 8,637 9,800 10,200 10,350 5.4% 5630 FIRE HYDRANT RENTAL 106,108 109,500 109,500 109,500 0.0% 5650 PHOTO SUPPLIES 109 200 200 0 -100.0% 5700 TRANSFER FEES 4,365 3,760 4,376 3,800 0.9% 5800 DUES MEMBERSHIPS 9,489 11,115 10,815 10,865 5810 SOUTHERN MAINE EMS DUES 1,491 1,750 1,750 1,750 0.0% 5820 VOLUNTEER RECOGNITION 12,718 13,900 13,900 13,900 0.0% 5830 SOCIAL SERVICE AGENCIES 13,500 18,500 18,500 13,500 0.0% 5840 COUNCIL OF GOVERNMENTS 11,185 12,300 12,300 11,500 5850 MAINE MUNICIPAL ASSOCIATION 12,463 12,700 12,700 12,700 0.0% 5860 SERVICE CENTER COALITION 0 0 0 5870 MCJA REIMBURSEMENT 0 0 0 0 5890 GENERAL ASSISTANCE 23,699 45,000 45,000 45,000 0.0% Account Name Actual 2013-2014 Budget 2014e2015 Estimated 2014-2015 Proposed 2015-2016 FY 2016 vs FYZOISB TOWN TOTAL 12,461,376 12,820,947 12,820,948 12,989,683 8 168,736 1.3% 5900 OTHER CONTRACTUAL SERVICES 249,210 274,783 246,900 257,400 (17,383) 5901 STREET LINE PAINTING 8,418 40,000 40,000 37,000 (3,000) 5902 CONTRACTUAL WINTER MAINTENANCE 22,441 18,000 16,000 18,000 0.0% 5903 CHARGES 10,006 8,500 8,500 8,500 0.0% 5905 PLANNING STUDIES 0 0 0 0 5915 ACCREDITATION RECYCLING CONTRACTUAL 0 1,500 500 1,500 0.0% 5920 WINTER TRAIL MAINTENANCE 500 500 500 500 0.0% 5940 ANIMAL CONTROL 115 2,000 12,000 12,000 10,000 83.3% 5950 DISPOSAL FEES 8,214 10,600 9,750 10,000 (600) 5960 COLLECTION FEES 369,165 249,000 249,000 249,000 0.0% D5970 PICKUP 0 0 0 0 "835010 OFFICE SUPPLIES 19,130 20,500 21,000 20,250 (250) 6015 COMPUTER SUPPLIES 1,732 1,050 1,050 1,700 650 61.9% 6020 SUBSCRIPTIONS 2,566 2,350 2,300 2,200 (150) 6100 MACHINE MAINTENANCE PARTS 4,570 6,300 6,750 6,300 0.0% 6110 VEHICLE MAINTENANCE PARTS 38,728 27,000 27,000 28,000 1,000 3.7% 6120 PLOWS SPREADER PART 21,095 19,500 16,000 19,500 0.0% 6130 MOTOR FUEL AND LUBRICANTS 185,864 186,283 185,183 173,528 (12,755) 6140 TIRES 10,880 15,000 14,800 14,900 (100) 6150 WELDING SUPPLIES 3,145 2,600 2,400 2,600 0.0% 6160 FIRE PREVENTION SUPPLIES 1,635 1,750 1,750 1,750 0.0% 6210 CHEMICALS 135,902 105,000 105,000 108,000 2.9% 6220 SAND (WINTER) 20,286 15,000 15,000 15,000 0.0% 6230 ROCK LOAM 3,169 7,800 7,800 7,800 0.0% 6240 COLD PATCH 7,195 2,200 2,200 2,200 0.0% 6250 ASPHALT 10,768 14,500 18,100 14,500 0.0% 6270 CULVERTS CATCH BASIN 3,505 8,000 7,000 8,000 0.0% 6280 TRAFF 2,080 4,900 4,900 4,900 0.0% 6285 GUARD RAILS 253 2,500 3,300 2,500 0.0% 6370 BALING WIRE 0 0 0 0 6400 BUILDINGS 8: GROUNDS SUPPLIES 19,114 19,000 19,500 17,000 (2,000) -10.3% Account Name Actual 2013-2014 Budget 2014-2015 Estimated 2014-2015 Proposed 2015-2016 12,461,376 12,820,947 12,989,683 TOWN TOTAL 12,820,948 168,736 1.3% 6450 EXTINGUISHER MAINTENANCE AND FOAMS 2,474 2,500 2,500 2,500 0.0% 6500 TOOLS 15,447 15,800 15,800 15,800 0.0% 6510 HAND TOOLS 2,162 2,200 2,200 2,200 0.0% 6520 SCBA SAFETY EQUIP 10,800 11,900 11,900 12,350 3.8% 6530 CONFINED SPACE RESCUE 6,111 0 0 6,100 6610 TURNOUT 20,321 24,200 24,200 24,800 2.5% 6620 AMMUNITION SUPPLIES 2,529 2,800 3,000 3,200 13.3% 6670 MEDICAL SUPPLIES 10,296 12,500 12,500 10,300 -17.6% 6800 EQUIPMENT 137,808 144,950 144,700 142,325 6810 EQUIPMENT MAINTENANCE 10,010 13,000 12,500 3,500 -76.0% [\6820 OFFICE EQUIPMENT 2,985 7,300 7,800 6,400 -11.5% 56830 BUILDING RENOVATIONS 24,318 42,000 41,700 28,000 33.6% 6840 PARKS RENOVATIONS 1,206 4,000 4,000 4,000 0.0% 6850 ROAD MAINTENANCE 293 3,000 2,700 13,000 370.4% 6900 OTHER COMMODITIES 36,600 42,100 42,000 43,500 3.3% 6910 BANQUET 5,315 3,800 3,800 4,500 18.4% 7010 TRANSFER TO OFFICE RESERVE 7015 TRANSFER TO EQUIPMENT RESERVE 7020 TRANSFER TO BUILDING RESERVE 7025 TRANSFER TO LANS ACQ RESERVE 7030 TRANS TO COMPUTER RESERVE 7040 TRANS TO REVOLVING ACCT 7510 OFFICE FURNITURE EQUIP 7520 RADIO AND COMMUNICATIONS 00000000 00000000 7530 MEDICAL EQUIPMENT 5,595 0.0% 7540 COMPUTER EQUIPMENT 16,024 21,500 21,500 21,500 0.0% 7545 COMPUTER SYSTEMS DEVELOPMENT 7550 BUILDING IMPROVEMENTS 3,000 2,500 3,000 0.0% 7560 SWIMMING POOL COMMITTEE 7570 LAND ACQUISITION 7580 ROUTE ONE STUDY COMMITTEE 8010 1998 LAND ACQUISITION BOND DOODOO DOD DOD ODD 12,020,947 168,736 TOTAL 8060 2007 PS BLDG IMPROV BOND 200,000 200,000 200,000 200,000 8200 BOND NOTE INTEREST 105,500 97,500 97,500 89,500 (8,000) 8210 TAN INTEREST 0 0 0 0 8500 LIBRARY CONTRIBUTION 453,461 433,476 433,476 442,146 8,670 2.0% 8510 COUNTY TAX ASSESSMENT 1,321,522 1,376,320 1,376,320 1,456,279 79,959 5.8% 8515 METRO ASSESSMENT 141,719 162,800 162,800 157,234 4,434 2.7% 8520 HIGHLAND LAKE PROJECT 0 0 0 0 8525 INTEREST PENALTY EXPENSE 7,011 0 0 0 8910 ABATEMENTS 0 0 0 0 8920 CONTINGENCY 42,661 100,000 80,867 140,000 40,000 49.5% 8930 UN ALLOCATED 18,750 22,100 22,100 20,600 (1,500) 9020 TRANS OUT TO SPEC REV FUND 290,000 210,000 210,000 188,500 (21,500) -10.2% @025 TRANS OUT TO TIF 32,510 0 0 0 T9030 TRANS OUT TO CAPITAL FUND 1,357,188 1,318,728 1,318,728 1,128,246 (190,482) -14.4% APPENDIX FUND BALANCE POLICY 235 TOWN OF FALMOUTH FUND BALANCE POLICY The purpose of this policy is to establish guidelines for preserving an adequate Unassigned Fund Balance in order to sustain ?nancial stability for the Town of Falmouth (Town) and to provide for prudent management of the Town?s ?nancial reserves. The Town?s Unassigned Fund Balance is a balance of funds that have accrued from unexpended operating budgets and unanticipated excess revenues. The Unassigned Fund Balance provides the Town with a reserve fund for use in unforeseen, unbudgeted emergency situations, such as rapidly declining real estate values and tax collection rates; the loss of a major taxpayer; sudden changes in revenues or spending requirements imposed by the state or federal government; natural disasters or emergency infrastructure failures; or unplanned litigation. The Unassigned Fund Balance also provides proof of ?nancial stability to bond holders and credit rating agencies. This proof offers the potential for lower interest costs on long-term ?nancings. The Town recognizes the importance of maintaining an appropriate level of Unassigned Fund Balance. After evaluating the Town?s operating characteristics, diversity of tax base, reliability of non-property tax sources, working capital needs, current bond rating and impact on future bond rating, State and local economic outlooks, emergency and disaster risk and other contingent issues, the Town establishes the following goals regarding the Unassigned Fund Balance The level of fund balance that the Town strives to maintain as unassigned is an amount equal to sixteen-point?seven percent of the Town?s General Fund Budget, an amount equal to two (2) months operating expenditures from the current operating budget. The calculation will be based on the Unassigned Fund Balance number as reported in the Town?s most current audited June 30 ?scal year-end ?nancial report. Additionally, the Town Manager shall report to the Town Council an estimated, unaudited Unassigned Fund Balance amount as of December 31 during each ?scal year. In addition the Town will retain $1,000,000 of additional Unassigned Fund balance for as yet unidenti?ed capital needs. Once the Town achieves its goal of an appropriate level of Unassigned Fund Balance, 16.7% of General Fund Budget and $1,000,000 for as yet unidenti?ed capital needs, as speci?ed above, any excess funds may be utilized for other municipal ?scal purposes, including, without limitation, other capital improvement needs or debt reduction purposes. In accordance with prudent budgeting practices, the Unassigned Fund Balance will not be used on a routine or one-time basis to lower taxes or to offset normal operating expenditures, unless done as part of a planned drawdown with a minimum drawdown period of ?ve years. 236 This policy has been adOpted by the Town to recognize the ?nancial importance of a stable and suf?cient level of Unassigned Fund Balance. However, the Town reserves the right to appropriate funds from the Unassigned Fund Balance for emergencies and other requirements the Town Council believes to be in the best interests of the Town. 237