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HomeMy WebLinkAbout2022-06-23-AC-min-attSummary of Requested FY2022 End-of-Year Budget Adjustments Department Salary Adj. EOY Transfer Reserve Fund Revolving Fund Total Public Works -Compost $0.00 $0.00 $0.00 $50,000.00 $50,000.00 Public Works -Snow $0.00 $89,274.11 $0.00 $0.00 $89,274.11 Fire Department $44,812.00 $75,000.00 $80,188.00 $0.00 $200,000.00 Human Services $8,200.00 $0.00 $0.00 $0.00 $8,200.00 Select Board $1,500.00 $0.00 $0.00 $0.00 $1,500.00 $54,512.00 $164,274.11 $80,188.00 $50,000.00 $348,974.11 This could potentially go to ARPA TO:Appropriation Committee & Board of Selectmen SUBJECT:Request for Increase of Authorization of Departmental Revolving Funds 1.Revolving Fund to be Increased: 2.Original Authorization 3.Amount of Increase Requested 4.Revised Authorization 5.Explanation for purpose of authorization increase: Department Head Action of Select Board: Approved Disapproved Authorization voted in the sum of: Action of Appropriation Committee: Approved Disapproved Authorization voted in the sum of: Chair, Appropriation Committee $50,000 $840,000 The Lexington Compost Facility has had a remarkable year, with product sales exceeding $715,000 and more than $175,000 in permit revenue. Accordingly, a number of expenses exceeded original forecasts, and the fund will need to spend more than originally authorized. This is due to a number of factors - sales tax on the higher product sales and additional costs for grinding brush. The Compost Fund balance as of 6/30/2021 was $504,232 and is expected to end the year in a surplus which will add to fund balance. Date $840,000 Chair, Select Board Date $840,000 Town of Lexington Request is hereby made for an increase in the authorization of a Departmental Revolving Fund authorized via vote of Annual Town Meeting in accordance with MGL, Chapter 44, section 53E½. Compost Operations $790,000 Revolving Fund Increase ALLBudgetTransfers_YE_FY2022_6.23.22 TO:Appropriation Committee & Select Board SUBJECT:Request for End of Year Transfer between Departmental Line-Items 1.Amount requested: 2.To be transferred to: Snow Removal - Personal Services 3.To be transferred from: Snow Removal - Expenses 4.Present balance in Appropriation: 5.Explanation for purpose of transfer: Action of Select Board: Approved Disapproved Action of Appropriation Committee: Approved Disapproved Date Transfer voted in the sum of: Chair, Appropriation Committee Department Head Date Transfer voted in the sum of:$89,274.11 Chair, Select Board The FY2022 Snow Removal budget had more spending on Wages and Overtime than originally budgeted, however sufficient funds remain in the Snow Removal Expense lines to fully offset the shortfall in Personal Services (overall snow expenses were within the appropriated budget). A more detailed overview of the accounts in question is attached. $89,274.11 11421002-538030 Account Name Account Number $166,403.00 Town of Lexington Request is hereby made for the following transfer between line-items as appropriated via a vote of Annual Town Meeting, in accordance with M.G.L. Chapter 44, Section 33B, paragraph (b), as amended by the Municipal Modernization Act. $89,274.11 11421001-513000 Account Name Account Number EOY ALLBudgetTransfers_YE_FY2022_6.23.22 FY2021 TO:Select Board SUBJECT:Request for Transfer from Salary Transfer Account 1.Amount requested: 2.To be transferred to: 3.Explanation for purpose of transfer: Action of Select Board: Approved Disapproved Transfer voted in the sum of: Account Name Account Number Town of Lexington Request is hereby made for the following transfer from the Salary Transfer Account as appropriated via vote of Annual Town Meeting: $44,812.00 Fire - Personal Services 11222001-513000 The Fire Department will experience a signficant overage in FY2022 in Personal Services- Overtime budget. A number of factors are contributing to this, including vacation buybacks, payouts for accrued leave at retirement, and overtime to backfill employees on extended leave. The department has also experienced, and continues to experience, Covid-19 illnesses and quarantines which require the backfilling of shifts with overtime. A transfer from the Salary Reserve Account is requested to partly cover the overage that was due to retro, buy-backs and accrual payouts. Department Head Date $44,812.00 Chair, Select Board SA ALLBudgetTransfers_YE_FY2022_6.23.22 FY2021 TO:Appropriation Committee & Select Board SUBJECT:Request for End of Year Transfer between Departmental Line-Items 1.Amount requested: 2.To be transferred to: Fire - Personal Services 3.To be transferred from: Fire - Expenses 4.Present balance in Appropriation: 5.Explanation for purpose of transfer: Action of Select Board: Approved Disapproved Action of Appropriation Committee: Approved Disapproved Town of Lexington Request is hereby made for the following transfer between line-items as appropriated via a vote of Annual Town Meeting, in accordance with M.G.L. Chapter 44, Section 33B, paragraph (b), as amended by the Municipal Modernization Act. $75,000.00 11222001-513000 Account Name Account Number 11220002-531030; 11222002-585020 Account Name Account Number $112,993.58 Date Transfer voted in the sum of: Chair, Appropriation Committee Department Head Date Transfer voted in the sum of:$75,000.00 Chair, Select Board The Fire Department will experience a signficant overage in FY2022 in Personal Services- Overtime budget. A number of factors are contributing to this, including vacation buybacks, payouts for accrued leave at retirement, and overtime to backfill employees on extended leave. The department has also experienced, and continues to experience, Covid-19 illnesses and quarantines which require the backfilling of shifts with overtime. A transfer from available Fire Dept expense funds is requested to partly cover the overage. $75,000.00 EOY ALLBudgetTransfers_YE_FY2022_6.23.22 FY2021 TO:Town of Lexington Appropriation Committee SUBJECT:Request for Transfer from the Reserve Fund 1.Amount requested: 2.To be transferred to: 3. Action of Select Board: Requested Not-Requested Action of Appropriation Committee: Approved Disapproved Transfer voted in the sum of:$80,188.00 Chair, Appropriation Committee Explanation for purpose and reasons why the expenditure is extraordinary and/or unforeseen. Department Head Date Chair, Select Board Date The Fire Department will experience a signficant overage in FY2022 in Personal Services- Overtime budget. A number of factors are contributing to this, including vacation buybacks, payouts for accrued leave at retirement, and overtime to backfill employees on extended leave. The department has also experienced, and continues to experience, Covid-19 illnesses and quarantines which require the backfilling of shifts with overtime. A Reserve Fund transfer is requested to cover the overage that could not be covered by the Salary Reserve Account, or the remaining expense budget. Account Name Account Number Town of Lexington Request is hereby made for the following transfer from the Reserve Fund in accordance with M.G. L. Chapter 40, Section 6. $80,188.00 Fire - Personal Services 11222001-513000 RF ALLBudgetTransfers_YE_FY2022_6.23.22 TO: Select Board SUBJECT: Request for Transfer from Salary Transfer Account 1. Amount requested: 2. To be transferred to: 3. Explanation for purpose of transfer: Action of Select Board: Approved Disapproved Transfer voted in the sum of: Department Head Date $1,500.00 Chair, Select Board The Select Board Personal Services budget is experiencing a small shortfall in FY2022 due to retro payments that could not be absorbed into the FY2022 appropriated budget. A request from the Salary Reserve Account is requested to cover this shortfall. Account Name Account Number Town of Lexington Request is hereby made for the following transfer from the Salary Transfer Account as appropriated via vote of Annual Town Meeting: $1,500.00 Select Board- Personal Services 11122001-511000 SA ALLBudgetTransfers_YE_FY2022_6.23.22 FY2021 TO: Select Board SUBJECT: Request for Transfer from Salary Transfer Account 1. Amount requested: 2. To be transferred to: 3. Explanation for purpose of transfer: Action of Select Board: Approved Disapproved Transfer voted in the sum of: The Human Services Personal Services budget is experiencing a shortfall in FY2022 due to a number of staff receiving retro payments and vacation buybacks that could not be absorbed into the FY2022 appropriated budget. A request from the Salary Reserve Account is requested to cover this shortfall. Department Head Date $8,200.00 Chair, Select Board Account Name Account Number Town of Lexington Request is hereby made for the following transfer from the Salary Transfer Account as appropriated via vote of Annual Town Meeting: $8,200.00 Human Services- Personal Services 11545001-511000 SA ALLBudgetTransfers_YE_FY2022_6.23.22 FY2021 Snow and Ice - FY2022 Spending to Date Personal Services Expenses Total Budget 300,559.00$ 1,234,208.00$ 1,534,767.00$ Spent 389,833.11$ 1,065,004.14$ 1,454,837.25$ Encumbered -$ 2,800.00$ 2,800.00$ Shortfall (89,274.11)$ 166,403.86$ 77,129.75$ Plan to Address Shortfall Remaining Snow Expenses 89,274.11$ (89,274.11)$ -$ Other DPW PS/Expenses -$ -$ -$ FY2023 Carryforward -$ -$ -$ 89,274.11$ (89,274.11)$ -$ Net Balance for FY2022 -$ 77,129.75$ 77,129.75$ FY2022 Salary Adjustment Account Status Carryforward from FY2021 648,742$ FY2022 New Appropriation 313,529$ Total Available 962,271$ Fire Dept Request 44,812$ Human Services Request 8,200$ Select Board Request 1,500$ Total FY2022 Requests 54,512$ Remaining Balance 907,759$ Projected Carryforward to FY2023 907,759$ FY2023 New Appropriation 826,422$ Per FY2023 Brown Book Total Projected Available - FY2023 1,734,181$