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FY 2009 Budget Brown Book
TOWN OF LEXINGTON, MASSACHUSETTS Ovs MORh� c� m ry W Z V D m Z APRIL 19T" i rq GT�� FISCAL YEAR 2009 RECOMMENDED BUDGET & FINANCING PLAN FEBRUARY 22, 2008 e Town of Lexington Organizational Chart x I Residents /Citizens of Lexington I Public Educational Facilities I I Programs Community Town Board of School Social Meeting Selectmen Committee Library Safety Recreation Trustees Development Government Engineering Legal Town Cary Memorial Counsel Manager Comptroller Superintendent Library Dispatch Library Public Educational Facilities I I Programs Community Public Culture & Social Community General Services Safety Recreation Services Development Government Engineering Combined Cary Memorial Council on Inspections Selectmen's Dispatch Library Aging Office Equipment, Conservation Highway and - Manager's Drains Police Recreation Veterans Historic Office Services Districts Public Animal Control Town Grounds Fire & Rescue Social Services Public Health Committees Environmental Board of Finance Services Appeals Town Clerk Transportation Planning Management Water Information Enterprise Economic Systems Development Sewer Enterprise FY 2009 Recommended Budget & Financing Plan February 22, 2008 GOVfRNINEHT FINANCE OFFICERS ASSOCIATION Distinguished Budget Presentation Award Town of Lexington mmaduset Far14r Fixrl Yew Be&waN Jaly 1,X006 ANhaft Table of Contents The Government Finance Officers Association of the United States and Canada (GFOA) has presented an award of Distinguished Presentation to the Town of Lexington, Massachusetts for its annual budget for the fiscal year beginning July 1, 2006. In order to receive this award, a governmental unit must publish a budget document that meets program criteria as a policy document, as an operations guide, as a financial plan and as a communication device. This award is valid for a period of one year only. We believe our current budget continues to conform to program requirements, and we are submitting it to GFOA to determine its eligibility for another award. The budget document outlines the Town's financial plan as recommended by the Town Manager. Both the operating and capital budgets are contained in this document. The effective period of this budget is from July 1, 2008 to June 30, 2009. Transmittal Letter Budget -In -Brief Report of the Town Manager The Report of the Town Manager is a report from the Town Manager in support of the enclosed budget recommendations. The letter provides an overview of the operating and capital budget, identifies significant budget issues, and explains the rationale for budget recommendations to Town Meeting. Section I: Budget Overview The Budget Overview contains several summary tables which display the calendar of the FY 2009 budget process, a expenditure and revenue history, and a detailed summary of proposed appropriations for the coming fiscal year. Budget Calendar & Process Summary of Expenditures, Appropriations, and Revenues 1 -1 Program Summary 1 -2 FY 2009 Recommended Budget & Financing Plan 1 Table of Contents Section II: Revenues The Revenue section contains a narrative description of revenue sources followed by a series of tables that display a detailed summary of revenues and fund balances. Description of Revenues Detailed Budget Information Section III: Program 1000: Education 1000 Education Program 1100 Lexington Public Schools 1200 Regional School III -1 III -2 III -10 Section IV: Program 2000: Shared Expenses 2000 Shared Expenses IV -1 2100 Employee Benefits IV -2 2200 Debt Service IV -6 2300 Reserve Fund IV -10 2400 Facilities Department IV -14 Section V: Program 3000: Community Services (Public Works) 3000 Community Services V -1 3100 DPW Oversight V -2 3200 Highway V -6 3300 Public Grounds V -10 3400 Environmental Services V -14 3500 Transportation V -18 3600 Water Enterprise V -22 3700 Sewer Enterprise V -26 Section VI: Program 4000: Public Safety 4000 Public Safety 4100 Law Enforcement 4200 Fire & Rescue VI -1 VI -2 VI -6 FY 2009 Recommended Budget & Financing Plan 2 Table of Contents Section VII: Program 5000: Culture and Recreation 5000 Culture and Recreation 5100 Cary Memorial Library 5200 Recreation Enterprise VII -1 VII -2 VII -6 Section VIII: Program 6000: Social Services 6000 Social Services 6100 -6200 Council on Aging /Social Services VIII -1 VI 11-2 Section IX: Program 7000: Community Development 7000 Community Development 7100 Office of Community Development 7200 Planning 7300 Economic Development IX -1 IX -2 IX -6 IX -10 Section X: Program 8000: General Government 8000 General Government X -1 8100 Board of Selectmen X -2 8200 Town Manager X -6 8300 Town Committees X -10 8400 Finance X -14 8500 Town Clerk X -18 8600 Management Information Systems X -22 FY 2009 Capital Improvement Budget &Financing Plan Section XI: Capital Investment FY 2009 Capital Improvement Budget & Financing Plan XI -1 Appendices Section X11: Appendices Appendix A: Program Improvement Request Summary A -1 Appendix B: Budget Information B -1 Appendix C: Financial Information C -1 Appendix D: Glossary D -1 FY 2009 Recommended Budget & Financing Plan 3 Table of Contents �ws MORN/ o� 1 77 5 m 'p Town of Lexington Q � k z� D s z W Town Manager's Office APRIL 19 �FXING��� Carl F. Valente, Town Manager Linda Crew Vine, Assistant Town Manager February 22, 2008 Tel: (781) 862 -0500 x276 Fax: (781)861 -2921 The Honorable Board of Selectmen, Appropriation Committee, Capital Expenditures Committee and Town Meeting Members: The Code of the Town of Lexington, Section 90 -13, requires the Selectmen to submit their proposed budget for the upcoming Fiscal Year four weeks prior to the date when the Annual Town Meeting is scheduled to consider it. The Board of Selectmen voted 5 -0 on February 12, 2008 to bring forward to Town Meeting the Municipal operations budget reflected in this document. At the time of the printing of this report, the Selectmen have not voted on the School Department budget. As I conclude my third budget for the Town of Lexington, I want to acknowledge the many boards and committees, staff and citizens who participated in this process. Singling out specific individuals to thank would diminish what was a team effort. The diversity of opinion, problem solving perspective and commitment to community continues to be a true pleasure to experience. Lexington is well served by the many officials who contributed to this budget recommendation and I greatly appreciate the leadership and vision that has been exemplified throughout the budget process. Sincerely, Carll F. Vate+ite/ Carl F. Valente Town Manager 1625 MASSACHUSETTS AVENUE • LEXINGTON, MASSACHUSETTS 02420 Resort of the Town Manaaer FISCAL YEAR 2009 RECOMMENDED BUDGET AND FINANCING PLAN REPORT OF THE TOWN MANAGER The fiscal year 2009 general fund budget totals $134,539,985, an increase of $7,396,290 or 5.8 percent over the fiscal year 2008 adopted budget. The recommended budget is balanced and will not require a Proposition 2 V2 override vote. The Board of Selectmen has voted 5 -0 to bring forward to Town Meeting the municipal budget reflected in this document. Overview of the Recommended Budget and Financing Plan In light of the state of the economy, anticipated funding of State Aid and the Town's increasing fixed costs, the Board of Selectmen held the first of five financial summits with the School Committee, Appropriation Committee and Capital Expenditures Committee in September 2007 to begin working on the fiscal year 2009 budget. Then, in November 2007, the Town Manager presented the FY2009 revenue proj ections. The Superintendent of School's budget proposal was presented to the School Committee on December 18, 2007. On January 14, 2008 the Town Manager presented the initial budget recommendation for the municipal departments. At that time, the overall budget shortfall was $1,290,949. The Board of Selectmen, financial committees and School Committee then began identifying options for closing this shortfall. As a result of these efforts, a plan was developed and the budget gap was eliminated so that a balanced budget will be presented to Town Meeting. Selectmen's Budget Principles In developing the annual operating budget, the Board of Selectmen has focused on the following principles in order to preserve the Town's financial condition: 1. Current revenues, not reserves or one -time revenues, should support operating expenses and debt service. 2. Debt will not be used to fund current operating expenditures. 3. Adequate reserves and contingency funds will be budgeted, based on the overall recommendations of the Ad hoc Financial Policy Committee established by the Board of Selectmen. 4. Sufficient funds for building maintenance will be budgeted to properly maintain facilities and equipment as well as foster energy conservation. 5. The operating and capital budget will strive to maintain the core services currently provided, and recognize that changes in service demands may require that additional resources be provided in certain areas. 6. Payments in- lieu -of -taxes (PILOT) from the water and sewer enterprise funds to the general fund will be reduced again in FY2009, continuing a policy established by the Board of Selectmen in FY2007 to gradually eliminate the PILOT payments over a four -year period. 7. The budget should strive to maintain the core services and staff that were restored by the voters with the passage of Questions 3 and 4 of the June 2006 Proposition 2 V2 override and Question 1 of the June 2007 Proposition 2 V2 override. FISCAL YEAR 2009 RECOMMENDED BUDGET AND FINANCING PLAN Changes in the Budget Presentation The following changes in presentation have been made in this year's budget document: 1. Certain Prior Year Line -Items Restated — Certain department salary budgets have been restated for FY2008 to reflect the funding of collective bargaining settlements. This has been done by reducing the Salary Transfer Account (8230) and increasing the appropriate Personal Services accounts. 2. Department of Public Facilities Budget — Following the approval at the 2007 Annual Town Meeting, the Board of Selectmen, Town Manager and School Committee entered into an agreement to create a townwide Department of Public Facilities that will be responsible for the custodial care, repair and maintenance and renovation of all Municipal and School buildings. This Department also provides staff support to the Permanent Building Committee. For the FY2009 budget, the amounts previously voted for building maintenance in the School Department, Public Works, Library and Social Services Department have now been combined in the Public Facilities Department budget (2400). This budget is included under Shared Expenses. The Department is under the jurisdiction of the Town Manager and Superintendent of Schools. Patrick Goddard has been hired as the Director and began work in August 2007. Revenue Allocation Model It has been the Town's practice to share Town revenues between the municipal departments and School Department. Based on a model developed by the Town Manager and Superintendent of Schools and accepted by the Board of Selectmen, School Committee and financial committees, revenues are allocated such that after shared expenses are funded, 71.5 percent of all general fund revenues are allocated to the School Department and 28.5 percent allocated to the municipal departments. Budget in Brief The fiscal year 2009 general fund budget totals $134,539,985. The major components of this budget are as follows: Key Financial Issues Facing the Town While the Town's budget has many complexities, certain matters deserve specific attention: I. Revenue Growth: The property tax remains the Town's primary revenue source, comprising 81 FY 2008 FY 2009 Change $ Chg. Adjusted Recommended Education $ 62,670,399 $ 66,058,787 $ 3 5.41% Shared Expenses $ 37,576,821 $ 39,860,457 $ 2 6.08% Municipal $ 24,500,725 $ 25,604,992 $ 1 4.51% sub -total Operating $ -124,747,945 $ -13 -1 $ 6 5.43% Capital $ 1 1 355,000 $ 1 1 520,750 $ 165,750 12.23% Other $ 1 1 040,750 $ 1 1 495,000 $ 454 43.65% Total General Fund $127,143,695 $134,539,985 $ 7 5.82% Projected Revenue $ 127,143,695 $ 134,539,985 Surplus /Deficit $ - $ - Key Financial Issues Facing the Town While the Town's budget has many complexities, certain matters deserve specific attention: I. Revenue Growth: The property tax remains the Town's primary revenue source, comprising 81 FISCAL YEAR 2009 RECOMMENDED BUDGET AND FINANCING PLAN percent of total revenues. Residential property values make up 87.6 percent of the total assessed value in Lexington. Residential property owners, however, pay only 79 percent of total property taxes, as a result of the tax classification model adopted by the Board of Selectmen. Due to the strong commercial real estate market of the last two years, there has been a slight shift in the Town's tax levy, with commercial and industrial property owners paying a greater share of the Town's overall tax burden. State Aid, which is 7.2 percent of total revenues, is also an important source of revenue. Unfortunately, Lexington's State Aid amount is the same in fiscal year 2008 as it was in fiscal year 2002. In constant dollars, which take into account the impact of inflation, the reduction in State Aid is significant and is a major component of the Town's increasing reliance on the property tax. Based on the Governor's proposed budget, the Town has projected a $606,000 or 6.7 percent increase in State Aid for FY2009. II. Expenditures: The Town's so- called fixed costs, shown under Shared Expenses, are another major component impacting the fiscal year 2009 budget. Specifically: a. Health Insurance for Employees and Retirees: The Town currently contributes 80 -85 percent towards the health insurance premium for employees and retirees. The health insurance budget for employees and retirees is expected to increase by $2,271,262 or 11.4 percent in fiscal year 2009. Since fiscal year 2000, the health insurance budget has increased nearly 344 percent. This is due to two factors: higher premiums and more employees and retirees insured. The higher premiums are a reflection of the overall cost of health care in Massachusetts. The increasing number of employees and retirees insured are the result of three factors: a greater number of retirees resulting from the early retirement legislation approved by the State; a shift in the number of employees selecting family coverage over individual coverage, as private sector spouses of our employees have had their benefits reduced or eliminated; and a modest increase in the number of municipal and school employees as a result of the successful Proposition 2 1/2 overrides in 2003, 2006 and 2007. b. Utilities /Fuel: Electricity, gasoline and other utility increases continue to impact the Town as they do residential and commercial consumers alike. The Town participates in a regional purchasing consortium for gasoline and heating oil and has long -term contracts for the purchase of natural gas and electricity. This provides competitive prices and budget stability for the Town. Utility costs for FY09 are expected to decrease by approximately 5.04 percent due to overly conservative budget estimates in FY2008. III. Reserves: The Board of Selectmen has been increasingly concerned about the Town's growing unfunded liabilities (e.g., post employment health benefits) and financial reserves. In response to these concerns, the Board appointed a Financial Policy Committee to examine and propose comprehensive financial policies that address operational needs, catastrophic and emergency reserves, maintenance of assets and unfunded liabilities. The recommendations of this Committee may be found on the Town's website http: / /ci.lexington .ma.us /TownClerk/reports.htm. This policy calls for addressing the Town's unfunded liabilities and rebuilding financial reserves over a multi -year period. The fiscal year 2009 budget provides for $1,000,000 to be added to the Town's Stabilization reserve fund. If approved by Town Meeting, this would bring the balance in the Stabilization fund to approximately $6,500,000. The Town's goal is to build a Stabilization fund of $8.5 to $9.5 million (2008 dollars), an amount sufficient to make up three years of revenues shortfalls that typically occur during an economic slowdown. In addition, for the first time the budget includes FISCAL YEAR 2009 RECOMMENDED BUDGET AND FINANCING PLAN a recommendation to set aside $400,000 for post - employment benefits (i.e., retiree health care). The Town's unfunded liability for this retiree benefit is approximately $100 million. Balancing the Fiscal Year 2009 Budget The fiscal year 2009 general fund budget totals $134,539,985, an increase of $7,396,290 or 5.8 percent over the prior year. This budget recommendation follows an intensive review of all aspects of the Town's anticipated revenues and projected expenditures. After this review, the Board of Selectmen came to the following consensus: 1. The initial budget presented by the Town Manager and Superintendent of Schools resulted in a budget shortfall of $1.1 million. As more accurate budgetary information became available, and through budget efficiencies and fee increases, the Selectmen and School Committee were able to reduce this budget shortfall to $879,000. 2. By making a number of modest budget adjustments, using an additional $461,000 in free cash as well as certain FY08 anticipated budget surpluses, the budget shortfall was eliminated. The Fiscal Year 2009 Capital Budget The recommended Capital Budget will provide for maintenance, replacement and improvements to our buildings, infrastructure and equipment. Time has proven that deferred capital improvements ultimately result in higher repair and replacement costs in the future. Warrant Articles 9 -19 represent the capital portion of this year's budget. For fiscal year 2009, a total capital budget of $14 million is proposed. This is an increase of approximately $2.5 million over the fiscal year 2008 capital budget. A summary of the Town's debt service for all capital projects previously approved by Town Meeting is shown in the following section. Debt /Debt Service The Town of Lexington has maintained a Aaa credit rating for a number of years. Moody's Investors Service recently reaffirmed this credit rating this past year. This strong credit rating is due largely to the very positive demographic characteristics of the Town. A "triple A" rating is the highest credit rating a municipality can receive and allows the Town to borrow funds at the most favorable interest rates. Approximately 16 Massachusetts' cities and towns maintain the Aaa rating. Below is an historical summary of the Town's debt service. More detailed debt service schedules can be found in Section 11 of this document. Annual Debt Service FY 2005 FY 2006 FY 2007 FY 2008 FY 2009 proj. General Fund $ 4 $ 3 $ 3 $ 3 $ 4 Prop. 2 1/2 Excluded $ 5 $ 4 $ 5 $ 5 $ 5 Water $ 309 $ 213 $ 398 $ 490 $ 850 Sewer $ 649 $ 275 $ 351 $ 473 $ 569 Recreation $ 100 $ 100 $ 268 $ 103 $ 106 Total Debt Service $ 10,886,800 $ 9 $ 9 $10,139,017 $ 11,135,291 Total Revenues $ 123,390,673 $ 127,216,691 $ 143,478,786 $ 149,312,402 $ 160,759,236 of Revenues 8.82% 7.09% 6.81% 6.79% 6.93% iv FISCAL YEAR 2009 RECOMMENDED BUDGET AND FINANCING PLAN History of Proposition 2 V2 Increases in Lexington Below is a history of Proposition 2 1 /2 overrides and debt exclusions approved by Lexington voters: Fiscal Year Override Debt Exclusion (total amount of projects approved) 2009 0 0 2008 $4,636,987 $27,500,000 (DPW facility) 2007 $1,858,435 $0 2006 $0 $0 2005 $4,224,3400 $0 2004 $0 $0 2003 $0 $42,550,000 (schools, roads, Lincoln Park) 2002 $0 $0 2001 $3,440,829 $0 2000 $0 $52,235,000 (school building projects) 1999 $0 $0 1998 $0 $0 1997 $0 $0 1996 $1,500,000 $0 1995 $0 $0 1994 $0 $0 1993 $2,718,092 $0 1992 $0 $0 1991 $1,097,829 $0 1990 $0 $0 1989 $0 $11,000,000 (Pine Meadows Golf Course) Elderly /Low Income Property Tax Relief The Board of Selectmen continues to examine various options to provide property tax relief to our low income and elderly residents. Currently, the Town is able to provide the following options: 1. Senior Service Program — Qualified property owners over the age of 60 can work for the Town and receive up to $1,000 toward their property tax bills. 2. Property Tax Deferral- Interest Rate Reduction — As a result of 2006 Legislation, Town Meeting voted to decrease the interest rate charged for elderly residents who defer payment of their property taxes. The rate for FY2009 will be approximately 2.5 percent, down from 4.95 percent in FY2008. The Town is still waiting on the State Legislature to approve a Home Rule Petition to increase the income limits for residents over 65 years of age who wish to defer their property taxes. Currently, only seniors who earn less than $40,000 qualify for this program. 3. Increase in the Property Tax Exemption Limits — At the 2006 Annual Town Meeting, the Town voted to double the amount of the property tax exemption for certain qualifying residents, to $1000. 4. The Town provides a 30 percent discount on water and sewer rates to qualified low- income residents. The Selectmen's Tax Deferral and Exemption Study Committee recently made recommendations to the Board of Selectmen to streamline the process for residents who may qualify for this process. These recommendations were approved by the Selectmen. The Finance Department will be implementing these changes over the next few months. Collective Bargaining The Town has settled collective bargaining contracts for fiscal years 2008 and 2009 with the unions who represent DPW workers, Municipal Supervisors, Municipal Administrative /Technical staff and Crossing Guards. Negotiations are ongoing with the unions who represent Dispatchers, Custodians, Firefighters, FISCAL YEAR 2009 RECOMMENDED BUDGET AND FINANCING PLAN Police Superior Officers and Librarians. In addition, at the time of this report, the Town was awaiting an arbitration panel award for the Police Officers union for the fiscal year 2005, 2006 and 2007 collective bargaining agreement. The budget for fiscal year 2009 includes amounts that, in the best estimate of the Town Manager and Superintendent of Schools, may be required for collective bargaining contract renewals for those unions where contracts have yet to be settled. The Town Manager also negotiated with the Employee Health Insurance Coalition a change in the Town's health insurance program for FY2008 and FY2009. Deductibles and co -pays were increased by a modest amount and the Town's contribution for the Blue Cross Network Blue plan decreased from 87 to 85 percent. Over the two -year period of this agreement, the Town anticipates saving approximately $1,100,000. Tax Rate Estimate It has been customary to provide an unofficial estimate of the tax rate that might result if the financial plans presented in this report are adopted and the assumptions with respect to State aid prove reasonably accurate. Without assuming any increase in assessed valuations for Fiscal Year 2009, a residential tax rate of $12.86 is estimated compared to the tax rate of $12.52/$1,000 for Fiscal Year 2008. The following table provides a summary of components of the property tax bill for a home assessed at $620,000, which is the median residential property value in Lexington. MEDIAN RESIDENTIAL TAX BILL Base property tax Allowable 2.5% increase Proposition 2 1 /2 debt exclusion increase Community Preservation Act surcharge FY2007 FY2008 FY2009 (est) $6,918 $7,328 $7,328 -- -- 183 419 434 455 186 196 201 Total tax bill $7,523 $7,958 $8,167 Notes: Assumes no change in the residential /commercial tax shift. Assumes no change in total valuation by class of property (residential, commercial /industrial, personal property). Additional Information The remainder of this document provides additional information on various aspects of the Town's budget. In addition, the School Committee, Appropriation Committee and Capital Expenditures Committee will be providing separate documents, reports and recommendations. Further questions may also be directed to the Town Manager's Office. vi Section Im: Budaet Overview Town of Lexington - FY 2009 Budget Schedule & Process The Town of Lexington operates under state statutes and the Town Charter as amended to establish the Selectmen - Town Manager form of government. The legislative body of Lexington is a representative Town Meeting comprised of approximately 200 elected Town Meeting Members. Town Meeting has the sole authority to appropriate funds for the operating budget and capital projects. Lexington's annual budget is initially proposed by the Town Manager, reviewed and recommended by the Board of Selectmen, and finally adopted by Town Meeting action. 11 Implement Adopted Budget (ongoing) 11 2007 2008 Significant Dates in the FY 2009 Budget Process September 2007 Establish Goals February 2008 Summit I - Financial Indicators & September 26th and Priorities Early February Projections Discuss Guidelines & Drivers School Committee - Public Hearings on Budget Early Feburary Development of Budget Summit V - Progress Report/Official Approval of FY February 13th October 200 October 10th Requests , Budget Decisions & Deliberations concluded February 13th Department , Late Februrary November 2007 Presentation of Februrary 22nd Summit II - Revenue Model & Revised November 15th Requests To March 2008 December 2007 Selectmen, School March 3rd Municipal Budget Workshops with Selectmen December 3rd -14th Summit VI - Revenue /Expenditure Revisions & TM Planning 2nd Week of March Committee December 18th Town Meeting Commences March 19th Recommended Budget to SC Town Boards and Committees Review April 2008 and Discussion Town Meeting , Submittal of FY09 Manager's Rec'd Budget to BOS January 14th Finance , January 16th Defining Committees July 2008 BOS - Public Hearings on Budget Late January Start of FY 2008 Consider Budget School Committee - Public Hearings on Budget Late January Summit IV - Options for Closing Budget Shortfall Document Town Meeting Discussion and Adoption of Budget July Aug. Sept. Oct. Nov. Dec. Jan. Feb. March Aril May June 2007 2008 Significant Dates in the FY 2009 Budget Process September 2007 February 2008 Summit I - Financial Indicators & September 26th BOS - Public Hearings on Budget Early February Projections Discuss Guidelines & Drivers School Committee - Public Hearings on Budget Early Feburary Summit V - Progress Report/Official Approval of FY February 13th October 200 October 10th 2009 Recommended Budgets (Municipal /Schools) Special Town Meeting (FY 2008 Revisions /Shire) Budget Decisions & Deliberations concluded February 13th Budget Printing & Distribution Late Februrary November 2007 FY 2008 Recommended Budget Submitted to Town Meeting Februrary 22nd Summit II - Revenue Model & Revised November 15th March 2008 December 2007 Municipal Election March 3rd Municipal Budget Workshops with Selectmen December 3rd -14th Summit VI - Revenue /Expenditure Revisions & TM Planning 2nd Week of March Submittal of FY 2009 Superintendent's December 18th Town Meeting Commences March 19th Recommended Budget to SC April 2008 January 2008 Town Meeting April Submittal of FY09 Manager's Rec'd Budget to BOS January 14th Summit III - Revenue Split, Expense Review & Gap January 16th Defining July 2008 BOS - Public Hearings on Budget Late January Start of FY 2008 July 1, 2008 School Committee - Public Hearings on Budget Late January Summit IV - Options for Closing Budget Shortfall January 28th FY 2009 Recommended Budget & Financing Plan February 22, 2008 Summary of Revenues &Expenditures The summary provided below shows revenues & expenses for the Town of Lexington FY 2007 -2009. This summary reflects actual results of FY 2007, adjuster figures from FY 2008 and the recommendations of the Town Manager & Superintendent for FY 2009. Revenue Summary FY 2007 FY 2008 FY 2009 FY 2008 -2009 Actual Recap Projected Change ($) Change Tax Levy $ 95 $ 104,833,786 $ 109 $ 4 4.15% State Aid 8 9 9 606 6.69% Local Receipts 12,910,181 9 10 982 10.71% Available Funds 4 4 5 1 33.30% Revenue Offsets - 1 - 1 - 1 98 -5.18% Enterprise Funds (Indirect) 1 1 1 - 41 -2.40% Total General Fund $ 121,686,920 $ 127,143,695 $ 134,539,985 $ 7,396,290 5.82% Other Revenues 3 3 4 219,404 5.78% Exempt Debt (Levy) 5 5 5 318,355 5.93% Revolving Funds 635,992 976,742 2 1 105.99% Grants 173,390 122 122 0 0.00% CPA 409,906 1 3 1 102.41% Enterprise Funds (Direct) 15,445,321 14 15,374,904 1 8.23% Total Other Revenues 21,791,865 22,168,707 26,219,251 4,050,544 18.27% Total Revenues $ 143,478,786 $ 149,312,402 $ 160,759,236 $ 11,446,834 7.67% Expense Summary FY 2007 FY 2008 FY 2009 FY 2008 -2009 Actual Adjusted Projected Change ($) Change Education Grants 173 122 122 0 Lexington Public Schools 56,722,529 61 64,548,189 3 5.01% Minuteman Reg. School 1 1 024,817 1 1 200,438 1 1 510,598 310,160 25.84% sub -total Education 57 62 66 3 5.41% Municipal 22 24 25 1 4.51% Shared Expenses Recreation 1 1 1 39,952 Benefits & Insurance 21 24,669,043 26,793,252 2 8.61% Debt (within -levy) 3 3 4 219,404 5.78% Reserve Fund 0 469,868 550,000 80,132 17.05% Facilities 8 8 8 - 140,109 -1.62% sub -total Shared Expenses 33 37 39 2 6.08% Capital sub -total Exempt Debt 5 5 5 318 Cash Capital 1 1 195,000 1 1 355,000 1 1 520,750 165,750 12.23% sub -total Capital 1 1 1 165 12.23% Other Stabilzation Fund 2 1 1 0 0.00% Other 86 40 495 454 1114.72% sub -total Other 2 1 1 454 43.65% Total General Fund $ 117,850,150 $ 127,143,695 $ 134,539,985 $ 7,396,290 5.82% Other Expenses Revolving Funds 585 976 2 1 105.99% Grants 173 122 122 0 0.00% CPA 409 1 3 1 102.41% Enterprise Funds (Direct) Water 5 5 6 780,904 13.55% Wastewater (Sewer) 6 6 7 368,888 5.44% Recreation 1 1 1 39,952 2.44% Cash Capital 75,000 25,000 5 - 20,000 - 80.00% sub -total Enterprise Funds 14 14 15 1 8.23% Exempt Debt Municipal 1 1 2 1 82.04% School 3 3 3 - 867 - 22.09% sub -total Exempt Debt 5 5 5 318 5.93% Total Other Expenses 20,318,711 22,168,707 26,219,251 4,050,544 18.27% Total Expenses $ 138,168,861 $ 149,312,402 $ 160,759,236 $ 11,446,834 7.67% Surplus/ (Deficit) $ 5,309,925 $ - $ (0) FY 2009 Recommended Budget & Financing Plan I -1 February 22, 2008 Program Summary This spreadsheet presents the projected budget and financing plan by subprogram. Contributory Retirement $ 3 A B C D E F G (G -D) (G /D) ELEMENT DESCRIPTION 2007 Actual 2008 2009 Selectmen 2009 Projected 09' to 08' $ 41,000 Adjusted Mgr. Rec'd Add /Del Recommended Change $ Chg $ 1,000 2.44% 2130 Health Insurance $ 17,293,355 $ Operating Budget - General Fund Expenses $ 21,895,038 $ 245,711 $ 22,140,749 $ Program 1000: Education 11.43©/0 2140 Unemployment $ 74 $ 375,445 1100 Lexington Public Schools $ 56,722,529 $ 61,469,961 $ 65,097,944 $ (549,755) $ 64,548,189 $ 3 5.01% 1200 Regional Schools $ 1 $ 1 $ 1 $ 190,116 $ 1 $ 310,160 25.84©/0 Total Education $ 57,747,346 $ 62,670,399 $ 66,418,426 $ (359,639) $ 66 $ 3,388 5.41% Proaram 2000: Shared Expenses 2110 Contributory Retirement $ 3 $ 3 $ 3 - $ 3 $ (3 - 0.09% 2120 Non- Contributory Retirement $ 46,758 $ 41,000 $ 42,000 $ - $ 42,000 $ 1,000 2.44% 2130 Health Insurance $ 17,293,355 $ 19,869,487 $ 21,895,038 $ 245,711 $ 22,140,749 $ 2 11.43©/0 2140 Unemployment $ 74 $ 375,445 $ 100,000 $ - $ 100,000 $ (275,445) - 73.36% 2150 Workers Comp.* (M.G.L. 40,13 A &C) $ 250,648 $ 300,235 $ 311,625 $ (5 $ 306,625 $ 6 2.13% 2160 Property & Liability Insurance $ 726,486 $ 583,592 $ 629,240 $ (10,000) $ 619,240 $ 35,648 6.11% 2170 Uninsured Losses* (M.G.L. 40, 13) $ 50,251 $ 50,000 $ 138,402 $ - $ 138,402 $ 88,462 176.80% sub -total 2100 Benefits & Insurance $ 21 $ 24 $ 26 $ 230 $ 26,793,252 $ 2,124,209 8.619 2210 Payment on Funded Debt $ 2 $ 2 $ 3 $ - $ 3 $ 276,020 9.74% 2220 Interest on Funded Debt $ 533,428 $ 703,832 $ 663,723 $ - $ 663,723 $ (40,110) - 5.70©/0 2230 Temporary Borrowing $ 351,698 $ 260,325 $ 235,145 $ 8,673 $ 243,818 $ (16,507) - 6.34% sub -total 2200 Debt Service $ 3 760,126 $ 3 $ 4 $ 8, 673 $ 4 017 541 $ 219, 404 5.789 2310 Reserve Fund $ - $ 469,868 $ 550,000 $ - $ 550,000 $ 80,132 17.05% sub -total 2300 Reserve Fund $ - $ 469 $ 550 $ - $ 550, 000 $ 80 17059 2400 Facilities $ 8 $ 8 $ 8 $ (187,800) $ 8 $ (140,109) -1.62% Total Shared Expenses $ 33,620,650 $ 37,576,821 $ 39,808,873 S 51,584 $ 39.860.457 S 2.283,636 6.0810 Program 3000: Community Services 3100 -3500 DPW Personal Services $ 3 $ 3 $ 3 $ 90,780 $ 3 $ 155,507 5.16% 3100 -3500 DPW Expenses $ 4 $ 4 $ 4 $ (47,500) $ 4 $ 125,681 2.85% Total Community Services $ 7 $ 7 $ 7 $ 43,280 $ 7,708,138 $ 281,188 3.79% Program 4000: Public Safety 4100 Law Enforcement Personal Services $ 4 $ 4 $ 4 $ - $ 4 $ 255,019 5.97% 4100 Law Enforcement Expenses $ 447,941 $ 465,997 $ 494,176 $ (2 $ 491,676 $ 25,680 5.51% sub -total 4100 Law Enforcement $ 4 $ 4 $ 5 (2 $ 5 $ 280 5.92% 4200 Fire Personal Services $ 4 $ 4 $ 4 $ - $ 4 $ (1 -0.04% 4200 Fire Expenses $ 418,337 $ 435,562 $ 481 $ (23,315) $ 458,466 $ 22,904 5.26% sub -total 4200 EMS /Fire $ 4 $ 4 $ 4 (23,315) $ 4 727 122 $ 21 0. Total Public Safety $ 9 $ 9 $ 9 $ (75,815) $ 9 $ 302,038 3.20% Program 5000: Culture & Recreation 5100 Library Personal Services $ 1 $ 1 $ 1 $ - $ 1 $ (35,208) -2.14% 5100 Library Expenses $ 264,336 $ 228,854 $ 255,000 $ (5 $ 249,700 $ 20,846 9.11% Total Culture & Recreation $ 1 $ 1 $ 1 $ (5,300) $ 1 $ (14,362) -0.77% Program 6000: Social Services 6000 Social Services Personal Services $ 349,737 $ 407,900 $ 451,953 $ (7 $ 444,653 $ 36,753 9.01% 6000 Social Services Expenses $ 154,060 $ 211 $ 211 $ - $ 211,088 $ (398) -0.19% Total Social Services $ 503,797 $ 619,386 $ 663,041 S (7,300) $ 655,741 S 36,355 5.87% Note: Line -Items marked with an asterisk ( *) will be presented at Town Meeting as continuing balance accounts. FY 2009 Recommended Budget & Financing Plan 1 -2 February 22, 2008 Program Summary This spreadsheet presents the projected budget and financing plan by subprogram. A B C D E F G (G -D) (G /D) ELEMENT DESCRIPTION 2007 Actual 2008 2009 Selectmen 2009 Projected 09' to 08' Adjusted Mgr. Rec'd Add /Del Recommended Change $ Chg Program 7000: Community Development 7100 Comm. Devel. Personal Services $ 7100 Comm. Devel. Expenses $ sub -total 7100 Comm. Dev. $ 7200 Planning Personal Services $ 7200 Planning Expenses $ sub -total 7200 Planning $ 7300 Economic Devel. Personal Services $ 7300 Economic Devel. Expenses $ sub -total 7300 Eco. Devo. $ Total Community Development $ 666,202 $ 801 $ 876,543 77 $ 71,689 $ 101 743,378 $ 872,906 $ 978,339 188,981 $ 206,361 $ 214,942 8 $ 8 $ 9 197,497 $ 214,720 $ 224,801 40,023 $ 120,797 $ 119,102 60,951 $ 103,736 $ 112 100,974 $ 224,533 $ 232,007 1 $ 1 $ 1 Program 8000: General Government 8110 Selectmen Personal Services $ 8110 Selectmen Expenses $ 8120 Legal $ 8130 Town Report $ sub -total 6100 Board of Selectmen $ 8210 -8220 Town Manager Personal Services $ 8210 -8220 Town Manager Expenses $ 8230 Salary Transfer Account* $ sub -total 6200 Town Manager $ 8310 Appropriations Committee $ 8320 Misc. Towns and Committees $ 8330 Public Celebrations Committee $ sub -total 6300 Town Committees $ 8400 Finance Personal Services $ 8400 Finance Expenses $ sub -total 6400 Finance $ 8500 Town Clerk Personal Services $ 8500 Town Clerk Expenses $ sub -total 6500 Town Clerk $ 8600 MIS Personal Services $ 8600 MIS Expenses $ sub -total 6600 MIS $ Total General Government $ 65,952 $ 73,802 $ 78,048 63,558 $ 71 $ 73,870 280,137 $ 350,000 $ 350,000 6 $ 6 $ 7 416,142 $ 501,452 $ 508,918 415,741 $ 498,520 $ 511 196,704 $ 143,550 $ 151 - $ 457 $ 870,000 612,445 $ 1 $ 1 126 $ 1 $ 1 6 $ 4 $ 4 7 $ 29,000 $ 29 13,708 $ 35,205 $ 35,700 936,662 $ 1 $ 1 204 $ 283,894 $ 282,490 1 $ 1 $ 1 269,592 $ 282 $ 290,031 73,957 $ 121 $ 106,114 343,549 $ 404,482 $ 396,145 99,245 $ 194 $ 198,090 254,018 $ 291,587 $ 351,508 353,263 $ 485,830 $ 549,598 2,880,002 $ 3,825,817 $ 4,361,060 Total Municipal $ 22,551,154 $ 24,500,725 $ 25,759,310 $ (154,319) $ 25,604,992 $ 1 4.51% Capital* Capital Requests (Cash - GF) $ 235,000 $ 655,000 $ 847,000 $ (5 $ 842,000 $ 187,000 28.55% Capital Requests (Cash - Other) $ 460,000 $ 50,000 $ - $ - $ - $ (50,000) - 100.00% Building Envelope Set Aside $ 150,000 $ 153,750 $ - $ 153,750 $ 3 2.50% Streets Set Aside $ 500,000 $ 500,000 $ 525,000 - $ 525,000 $ 25,000 5.00% *Does NOT include CPA funded projects Total Capital $ 1 $ 1 $ 1 $ (5 $ 1 $ 165,750 12.23% Other Stabilization Fund $ 2 $ 1 $ 1 - $ 1 $ - 0.00% Senior Tax Work -Off Program $ 36,000 $ 40,000 $ 45,000 $ - $ 45,000 $ 5 12.50% Brookhaven $ 50,000 $ - $ 50,000 $ - $ 50,000 $ 50,000 100.00% SPED Reserve $ - $ - $ 350,000 $ (350,000) $ - $ - 0.00 Post - Employment Benefits (OPEB) $ - $ - $ 400,000 $ - $ 400,000 $ 400,000 100.00% Supplemental Appropriations $ - $ 750 $ - - $ - $ (750) 0.00% Total Other Articles $ 2 $ 1 $ 1 $ (350,000) $ 1,495,000 $ 454,250 43.65% General Fund Total $ 117,850,150 $ 127,143,695 $ 135,357,358 $ (817,373) $ 134,539,985 $ 7 5.82% Note: Line -Items marked with an asterisk ( *) will be presented at Town Meeting as continuing balance accounts. FY 2009 Recommended Budget & Financing Plan 1 -3 February 22, 2008 Program Summary This spreadsheet presents the projected budget and financing plan by subprogram. A B C D E $ F $ G $ (G -D) (G /D) ELEMENT DESCRIPTION $ 66,058,787 2007 Actual 3 2008 Adjusted Shared Expenses 2009 Mgr. Rec'd Selectmen Add /Del 2009 Recommended 37,576,821 Projected 09' to 08' Change $ Chg 39,808,873 $ 51,584 $ 39,860,457 $ 2 6.08% Municipal $ 22,551,154 $ 24,500,725 $ 25,759,310 Enterprise Articles (154,319) $ 25,604,992 $ 1 4.51% Capital $ 1 $ 1 $ 1 $ 3700 Water Enterprise $ 5 $ 5 $ 6 $ 116,288 $ 6,545,020 $ 780,904 13.55% 3800 Sewer Enterprise $ 6,681,282 $ 6,779,913 $ 7,331,646 $ (182,845) $ 7,148,801 $ 368,888 5.44% 5200 Recreation Enterprise $ 1,637,103 $ 1,636,131 $ 1,675,788 $ 295 $ 1,676,083 $ 39,952 2.44% Capital (Operating) $ 75,000 $ 25,000 $ - $ 5,000 $ 5,000 $ (20,000) - 80.00% Total Recreation Funds (Oper. Exp.ONLY) $ 14,022,285 $ 14,205,160 $ 15,436,166 $ (61,262) $ 15 $ 1,169,744 8.23% Revolving Funds $ 138,168,861 $ 149,312,402 $ 161,444,871 $ (685,636) $ 160, 759,236 $ 11,446,834 7.67% 1100 School Bus Transportation $ - $ - $ 830,000 $ - $ 830,000 $ 830,000 100.00% 2400 Public Facilities $ - $ - $ 191,000 $ 191,000 $ 191,000 100.00% 3320 Tree (DPW - Forestry) $ 9,041 $ 20,000 $ 20,000 $ - $ 20,000 $ - 0.00% 3330 Burial Container (DPW - Cemetery) $ 24,280 $ 35,000 $ 35,000 - $ 35,(}00 $ - 0.00% 3420 Compost Operations (DPW -Rec.) $ 200,000 $ 239,742 $ 252,000 $ 2,000 $ 254,t}00 $ 14 5.95% 3420 MHHP Operations $ 171,666 $ 175,000 $ 175,000 $ - $ 175,000 $ - 0.00% 6120 Council on Aging Programs $ - $ 100,000 $ 100,000 $ - $ 100,000 $ - 0.00% 7140 Health Programs $ - $ 7,000 $ 7,000 $ - $ 7,000 $ - 0.00 0 /0 8140 Lexington Community Television $ 180,887 $ 400,000 $ 400,000 $ - $ 400,(}00 $ - 0.00% Total Revolving Funds $ 585,874 $ 976,742 $ 1 $ 193,000 $ 2,012,000 $ 1,035,258 105.99% Grants Grants & Subsidies $ 173,390 $ 122,732 $ 122,732 $ - $ 122 $ - 0.00% Total Grants $ 173,390 $ 122,732 $ 122,732 $ - $ 122,732 $ - 0.00 Community Preservation Act (CPA) CPA Capital $ 389,000 $ 1,351,199 $ 2,818,386 $ - $ 2,818,386 $ 1,467,187 108.58% CPA Other (Projects & Admin.) $ 20,906 $ 140,000 $ 200,000 $ - $ 200,000 $ 60,000 42.86©/0 Total CPA $ 409,906 $ 1 $ 3 $ - $ 3 $ 1 102.41% Exempt Debt* (preliminary amount) Municipal 1,299,188 $ 1,445,451 $ 2,631,247 $ - $ 2,631,247 $ 1 82.04% School 3,828,068 $ 3,927,423 $ 3,059,982 $ - $ 3,059,982 $ (867,441) - 22.09% Total Exempt Debt $ 5 $ 5 $ 5 $ - $ 5,691,229 $ 318,355 5.93% Reconciliation Education $ 57,747,346 $ 62,670,399 $ 66,418,426 $ (359,639) $ 66,058,787 $ 3 5.41% Shared Expenses $ 33,620,650 $ 37,576,821 $ 39,808,873 $ 51,584 $ 39,860,457 $ 2 6.08% Municipal $ 22,551,154 $ 24,500,725 $ 25,759,310 $ (154,319) $ 25,604,992 $ 1 4.51% Capital $ 1 $ 1 $ 1 $ (5 $ 1 $ 165,750 12.23% Other $ 2 $ 1 $ 1 $ (350,000) $ 1 $ 454 43.65% Enterprise $ 14,022,285 $ 14 $ 15,436,166 $ (61,262) $ 15,374,904 $ 1 8.23% Revolving Funds & Grants $ 759,264 $ 1 $ 1 $ 193,000 $ 2 $ 1 94.16% CPA $ 409,906 $ 1,491,199 $ 3,018,386 $ - $ 3,018,386 $ 1,527,187 102.41% Exempt Debt $ 5,127,256 $ 5,372,874 $ 5,691,229 $ - $ 5,691,229 $ 318,355 5.93% Totals $ 138,168,861 $ 149,312,402 $ 161,444,871 $ (685,636) $ 160, 759,236 $ 11,446,834 7.67% FY 2009 Recommended Budget & Financing Plan 1 -4 February 22, 2008 Section II: Revenues Section II: Revenues This revenue projection is being submitted to the Board of Selectmen as required under Section 13 of Chapter 753 of the Acts of 1968, as amended, An Act Establishing the Selectmen -Town Manager Form of Government in the Town of Lexington. The projection is based on the most current data available. As new information becomes available, the projections may be revised. The summary below presents gross and net General Fund Revenues. Gross General Fund Revenues include all revenues projected as available for use in FY09. Net General Fund Revenues are gross revenues less revenues deemed to be non - recurring, and therefore, not recommended for use to support recurring expenditures. In FY2009, Gross Revenues are projected to increase by approximately $7.44 million, or 5.86 %, while Net Revenues are projected to increase by approximately $6.44 million, or 5.15 %. General Fund Revenue Summary FY 2006 FY 2007 FY 2008 FY 2009 FY 08 -09 Change Actual Actual Estimated Projection $ % Property Tax Levy (Table 1) $ 89,868,589 $ 96,010,528 $ 104,833,786 $ 109,181,083 $ 4 4.15% State Aid (Table 2) $ 8 $ 8 $ 9 $ 9 $ 606,000 6.69% Local Receipts (Table 3) $ 12,338,245 $ 12,904,222 $ 9 $ 10,156,258 $ 982,600 10.71% Available Funds (Table 4) $ 2 $ 4 $ 4 $ 5 $ 1 33.30% Revenue Offsets (Table 5) $ (1 $ (1 $ (1 $ (1 $ 98 -5.18% Enterprise Receipts (Table 6) $ 1 $ 1 $ 1 $ 1 $ (41,998) -2.40% Gross General Fund Revenues $ 112,946,068 $ 122,289,241 $ 127,143,695 $ 134,539,985 $ 7,396,290 5.82% Less - Non - Recurring Revenues 2 $ 2 $ 3 $ 1 49.17% Net General Fund Revenues $ 112,946,068 $ 120,039,241 $ 125,091,348 $ 131,478,469 $ 6,387,122 5.11% Detailed Description: Property Tax Levy: The increase in property tax levy of $4,347,297 or 4.15 percent is based on the on the statutory increase in the tax levy allowed under Proposition 2 1/2 plus estimated new growth (increase in the tax levy due to new construction) of $1,681,000. State Aid: FY09 state aid is projected to increase by $606,000, or 6.69 %, which reflects a nearly 9% increase of Ch. 70 funding and level funding of all other Cherry Sheet programs. The Governor's House 2 Budget submission to the legislature in late January included a higher level of State Aid for Lexington. Given the composition of the aid proposal and ongoing debate within the legislative process, no increase is being proposed at this time. More information maybe available during budget deliberations at Town Meeting. Final FY09 state aid numbers will probably not be known until June 2008 when the Legislature adopts and the Governor signs the FY2009 State budget. Local Receipts: Local receipts are projected to increase by $1,033,258, or approximately 11.33 %. Generally, local receipt projections are based on the average revenue received in each category for the prior five -year period. Detailed back -up tables are included with this document. No fee increases are assumed in these local receipt projections unless otherwise noted. To the extent the Board of Selectmen or other boards increase specific fees, this projection will be revised. Other key changes include a decrease in Water /Sewer PILOT payments of $187,500 (33 %); increased hotel /motel receipts due the planned reopening of the Sheraton Hotels on Route 128/I -95/2A and increased investment income in the amount of $150,000. Available Funds: Available Funds are projected to increase by $1,404,071 or 33.30% . On a net basis (i.e., funds available to support recurring operating budget costs), Available Funds are projected to decrease by $72,000, or 2.97 %. This category includes the parking meter and cemetery fund balances available for appropriation, free cash, overlay surplus, and special Stabilization Funds (e.g. Lexpress /Transportation Demand Management and School Bus Transportation /Avalon Bay funds.) The figures shown above are inclusive of amounts that are deemed to be non - recurring (i.e., $3.06 million of the 7/1/07 in free cash certification that has been identified here as non - recurring) . Text continues on page II -4. FY 2009 Recommended Budget & Financing Plan II -1 Februrary 22, 2008 Section II: Revenues Table 1: Property Tax Levy FY 2007 FY 2008 FY 2009 FY 08 -09 Change Motor Vehicle Excise Tax $ Recap $ Estimated $ Projected $ $ 1.72% Tax Levy $ 89,868,589 $ 96,012,202 $ 104,879 $ 8 9.24% Prop. 2.5% $ 2 $ 2 $ 2 $ 220,032 9.17% New Growth $ 2 $ 2 $ 1 1 681,000 $ (804,650) - 32.37% Override $ 1 1 858,435 $ 3 $ - $ (3 - 100.00% less excess capacity $ 901,000 $ (45, 960) $ 289,258 $ 89,258 44.63% Subtotal $ 96,010,528 $104,833,786 $ 109,181,083 $ 4,347,297 4.15% Table 2: State Aid 51,342 3.08% Licenses & Permits $ 2 $ 1 $ FY 2007 FY 2008 FY 2009 FY 08 -09 Change 345,000 30.56% Cherry Sheet $ Cherry Sheet $ Projected $ $ $ Chapter 70 $ 5 $ 6 $ 7 $ 602,461 8.94% Lottery, Beano, Charity Games $ 1 1 876,266 $ 1 1 907,409 $ 1 1 907,409 $ - 0.00 0 /0 Police Career Incentive $ 221,804 $ 237,868 $ 240,247 $ 2 1.00 0 /0 Veterans' Benefits & Exemptions $ 90,763 $ 116,059 $ 117 $ 1 1.00 0 /0 Offsets (School Lunch & Library) $ 65,369 $ 62 $ 62 $ - 0.00 0 /0 sub -Total (Cherry Sheet) $ 8 $ 9 $ 9 $ 606,000 6.69% School Construction (MSBA) $ 187,696 $ - $ - $ - 0.00 Subtotal $ 8 $ 9 $ 9 $ 606,000 6.69% Table 3: Local Receipts FY 2007 Actual FY 2008 Adjusted FY 2009 Projected FY 08 -09 Change $ Motor Vehicle Excise Tax $ 3 $ 3 $ 3 $ 67,000 1.72% Other Excise $ 542,000 $ 205,000 $ 501,000 $ 296,000 144.39% Penalties & Interest $ 290,000 $ 225,000 $ 267,000 $ 42,000 18.67% PILOT's $ 1 $ 786,000 $ 631,000 $ (155,000) - 19.72% Rentals $ 197,000 $ 191,000 $ 192,000 $ 1 0.52% Departmental - Schools $ 901,000 $ 200,000 $ 289,258 $ 89,258 44.63% Departmental - Municipal $ 1 $ 1 $ 1 $ 51,342 3.08% Licenses & Permits $ 2 $ 1 $ 1 $ 345,000 30.56% Special Assessments $ 28,000 $ 24,000 $ 43,000 $ 19,000 79.17% Fines & Forfeits $ 345,000 $ 300,000 $ 337,000 $ 37,000 12.33% Investment Income $ 1 $ 560,000 $ 750,000 $ 190,000 33.93% Miscellaneous Non - Recurring $ 331,966 $ - $ - $ - 0.00 Subtotal $ 12,904,222 $ 9 $ 10,156,258 $ 982,600 10.71% Table 4: Available Funds FY 2007 Appropriated FY 2008 Appropriated FY 2009 Projected FY 08 -09 Change $ Parking $ 340,000 $ 350,000 $ 325,000 $ (25,000) -7.14% Cemetery $ 100,000 $ 100,000 $ 120,000 $ 20,000 20.00% CPA $ - $ - $ - $ - #DIV /0! Brookhaven $ 50,000 $ - $ 50,000 $ 50,000 #DIV /0! Free Cash $ 4 $ 3 $ 4 $ 1 37.19% Overlay Surplus $ - $ 100,000 $ - $ (100,000) - 100.00 Insurance Proceeds $ - $ - $ 138,402 $ 138,402 100.00% TDM Receipts (Lexpress) $ 23,000 $ 58,000 $ 61,000 $ 3 5.17% School Bus Stabilization Fund $ - $ 65,000 $ 65,000 $ - 0.00 Subtotal $ 4,763,000 $ 4,216,097 $ 5,620,168 $1,404,071 33.30% Revenue Summary II -2 February 22, 2008 Section II: Revenues Table 5: Revenue Offsets FY 2007 Recap FY 2008 Estimated FY 2009 Projected FY 08 -09 Change $ Cherry Sheet Assessments Cherry Sheet Offsets School Lunch Public Libraries Overlay (abatements) Snow Deficit $ $ $ $ $ (673,867) (24,802) (40,567) (602,579) (123,959) $ $ $ $ $ (695,146) (20,745) (41,989) (1 - $ $ $ $ $ $ (685,952) - (20,745) (41,989) (750,000) (300,000) $ $ $ $ $ 9 - - 389,126 (300,000) -1.32% 0.00 0 /0 0.00 0 /0 - 34.16% Subtotal $ (1 $ (1 $ (1 $ 98,320 - 5.18% Table 6: Enterprise Receipts FY 2007 Appropriated FY 2008 Appropriated FY 2009 Projected FY 08 -09 Change $ Water Wastewater (Sewer) Recreation $ $ $ 883,963 753,950 134 $ $ $ 859,728 737,309 155,848 $ $ $ 820,952 714,536 175,399 $ $ $ (38,776) (22,773) 19,551 -4.51% -3.09% 12.54% Subtotal $ 1,772,313 $ 1,752,885 $ 1,710,887 $ (41,998) - 2.40% Gross General Fund Revenues $122,289,241 $127,143,695 $ 134,539,985 $ 7,396,290 5.82 l Revenue Summary II -3 February 22, 2008 Section II: Revenues Revenue Offsets: Revenue Offsets are projected to increase by approximately $98,320 or 5.18 %. Revenue Offsets represent the set -aside of a portion of projected revenues needed for particular purposes including (1) components of state aid (Public Library aid and estimated School Lunch reimbursements) that are distributed as Cherry Sheet aid, but in fact are categorical grants that are not available to support general fund operations; (2) Cherry Sheet assessments - estimated charges to be levied by the Commonwealth to cover the costs of state and regional services provided to the Town; (3) the Assessor's Overlay account, which covers the cost of abatements and exemptions granted to property taxpayers; and, (4) potential snow and ice deficits. Enterprise Receipts: This category represents transfers from enterprise funds to the general fund to cover general fund expenditures that support the operations of the water, sewer and recreation departments. The approximately $42,000, or 2.4 %, decrease in FY 2009 is a net change that is due to an increase in recreation indirects and a decrease in water and sewer indirects. The reduction in water and sewer indirects reflects year 2 of a 6 -year plan to bring indirects in line with revised estimates of indirect costs. Non - Recurring Revenues: This represents components of Gross General Fund Revenues that are deemed to be non - recurring and, therefore, should not generally be used to support recurring operating budget expenditures. Of the total $4,861,516 7/1/07 Free Cash Certification, approximately $2.6 million is being used for recurring and the balance, $2.2 million for non - recurring uses; $1,000,000 for the Town's General Stabilization Fund to build reserves, $842,000 for capital projects and $400,000 for the Town's Post - Employment Funding Liability. Revenue Summary II -4 February 22, 2008 Section III: Education Program 1000 Lexington Public Schools Regional School Section III: Program 1000: Education This section includes detailed information about the FY 2009 Operating Budget & Financing Plan for education. It includes: 1100 Lexington Public Schools 1200 Regional School III -2 III -10 FY 2009 Recommended Budget & Financing Plan III -1 February 22, 2008 Program: Education 1100 Lexington Public Schools Town of Lexington, Massachusetts Mission: The vision of the Lexington Public Schools is Excellent, Efficient, and Effective Schools which serve three core purposes; Academic Excellence, Caring and Respectful Relationships, and Continuous Improvement. Budget Overview: The Superintendent's FY 2009 Recommended Budget was presented to the School Committee on December 18, 2007 and updated January 14, 2008. A complete copy of this document and updates will continue to be posted: http: //I s. lexingtonma .org /LPSFY09SubmitBud et.idf. The schools' budget was submitted in two parts — a level service budget and a supplemental service budget. For purposes of clarification, a level service budget is defined as the funds necessary to replicate the current level of services provided and meet all legal requirements, including current collective bargaining requirements and special education laws. The supplemental service budget includes the new programs and services that are needed to meet specific, high priority needs. The Superintendent built the recommended budget using the following guidelines: (approved by the School Committee on October 3, 2007): 1. Continue the current level of services with the understanding the School Committee will consider equal -cost substitutions in the recommended budget with all assumptions clearly defined. 2. Recommend a small number of program improvements that will significantly advance the quality of teaching and learning. 3. Ensure all legal mandates w i l l be met. 4. Ensure professional staffing guidelines will be met. 5. Continue to identify alternatives which will provide services in more cost - effective ways (e.g.,, build more in -house capacity to avoid some special education out -of- district costs, reduce energy consumption, reduce special education transportation costs per rider, find less expensive means of purchasing some projects). 6. Maintain capital assets in order to support the instructional program, protect the physical assets of the Town of Lexington, and ensure the health and safety of our students. 7. Identify ways to reduce the budget, if there are not sufficient monies available to fund a level- service budget. 8. In addition, the School Committee will meet with the Board of Selectmen to discuss ways to fund unanticipated special education costs. FY 2009 Recommended Budget & Financing Plan III -2 February 22, 2008 Program: Education 1100 Lexington Public Schools Town of Lexington, Massachusetts Level- Service Budget: Since no two school budgets can ever be exactly the same, this year's level- service budget is based on the following assumptions: A. No new programs are recommended B. Current class size guidelines are maintained C. Special education legal requirements are funded D. Contractual requirements are funded (e.g. union contracts, transportation contracts) E. No increases for instructional expense budgets, unless legally required (equalized per pupil spending for K -5 and 6 -8 schools) Major goals of the level- services budget: 1) Meet State, Federal, and Local Revenue Challenges a) A projected increase in State Chapter 70 funding b) No projected increase in federal special education funding c) Possible 15% decrease in federal Title I funding 2) Provide Legal and Required Services. The FY 09 budget includes funds for a) Collective bargaining obligations b) Increases in mandated services for special education students c) Increase in mandated services for students learning English as a second language 3) 3. Fund required services adequately a) The budget includes funds to pay for the cost of new /changed out -of district placements. It also includes funds for required special education services (2.9 K -5 teachers, 3.9 instructional assistants) b) The budget includes funds for 1.0 English as a Second Language teacher due to a 27% increase in enrollment 4) Provide a mechanism to fund unanticipated special education costs a) The Town Manager has proposed that the Town set up a special education stabilization account for unforeseen and extraordinary SPED expenses. The FY 09 budget only includes a request for known students who require or we expect will require an out -of- district placement. The schools expect to request that a surplus from the FY08 budget be used to fund a SPED stabilization fund. 5) Provide effective education for all students a) The Level Service budget: i) Continues the district's commitment to data - driven instruction, high standards, and regular education intervention (e.g.,, Professional Learning Communities, Action Research, middle school math, Boston College Initiative) ii) Supports programs and professional staff that promote the social and emotional well -being of our students iii) Maintains the current number of grade 6 -12 teaching positions iv) Reduces the number of K -5 teaching positions, due to declining enrollment (2.0) v) Continues funding the Math, PE /Wellness, Science curriculum review processes FY 2009 Recommended Budget & Financing Plan III -3 February 22, 2008 1100 Lexington Public Schools Program: Education Town of Lexington, Massachusetts Budget Recommendation: The School Committee voted a budget request of $ on February 13, 2008. The request removes the Crossing Guards to the Police Department, and removes the Department of Public Facilities to Shared Expenses. The budget recommendation is driven by three key factors: 1. Special Education Mandates: The cost of special education continues to be a key factor in the development of the school district budget. There are three major influences on special education costs: • new staffing required by student Individual Education Programs (I. E. P. s) • increases in out -of- district tuition expenses • Increases in transportation services. The cost of out of district tuition and transportation continues to be a major budget driver. At the School Committee November 6, we reported that the five new special education programs started this year have produced major savings. As a result, the special tuition line item in the budget did not increase as much as it would have had we not developed these programs. Without the new programs the tuition increase would have been approximately $ or a 23.7% increase net of circuit breaker funding. This year the tuition line item has been reduced due to the inclusion of two new in- district programs and a credit from the LABBB Collaborative being applied. Transportation costs have increased by $ This increase is due to changes in placements of students and increase in the cost of transportation. Some student placements have changed from residential to day placements. While the tuition for a day placement is usually significantly less than a residential tuition, transportation costs will increase because the day student is transported to and from school each day while residential students are only transported on weekends. The district is participating in a pilot transportation plan to collaborate with other LABBB Collaborative member districts. In FY08 Lexington Public Schools is collaborating with Arlington and Burlington and combining routes so that students who attend the same school could share one vehicle. Currently there are 5 routes in the collaboration plan. It is anticipated that the collaboration will continue in FY09, although the routes have not been established to date. The district anticipates a savings from this collaborative effort. At this time, it is not possible to predict how many students and routes will participate in the collaboration. The State " "Circuit Breaker" law partially reimburses school districts for out -of- district special education placements that cost four times the foundation budget (approximately $35,,684 per student). In FY08, we expect to receive $2,047,607 FY 2009 Recommended Budget & Financing Plan III -4 February 22, 2008 1100 Lexington Public Schools Program: Education Town of Lexington, Massachusetts from our FY07 claim submittal. In FY09, we expect to receive $1,804,515 from our projected FY08 claim submittal July 2008, based on November 2007 eligible students. This budget proposes to hire 2 Board Certified Behavior Analysts (BCBA) and 2 Applied Behavior Analyst (ABA) tutors in lieu of contracting with outside consultants or agencies. This budget reflects a reduction in the contracted services line items of the budget to offset the cost of these positions. The district currently contracts with BCBA and ABA tutors to provide Applied Behavior Analysis for children with Autism Spectrum Disorders and severe behavioral disorders. Services are provided in school and in children's homes. Home based services are designed to provide consultation and training to parents to insure carry-over and generalization of skills. The BCBAs' roles are to conduct functional behavioral assessments and design behavior programs that the ABA tutors will implement. Data is collected by the ABA tutors. The BCBA analyzes the data and revises the behavioral plan based on the data, monitors student progress and supervises the implementation of the school and home programs. 2. Staffing Increases: A listing of the FY09 staffing changes is included in Table #3 at the end of this section. The FY09 REQUEST includes 2.9 new special education teacher positions and 5.9 Instructional Assistant Positions required by laws and regulations. These positions are required to meet students' IEPs, and not cause teachers to exceed their contractual case load. In addition, a 1.0 English as a Second Language teacher is required due to a 27% increase in enrollment. Additional positions are needed to provide services to students as determined by a special education evaluation team. Once a student is identified as disabled and determined eligible to receive special education services by this team, an Individualized Education Program (IEP) is developed. The IEP describes the learning profile of the student and states the measurable goals and objectives and service delivery plan and model. Psychological evaluations must be conducted by licensed school psychologists and must be completed within 30 days of signed parental consent. The number of psychological evaluations requested has increased and the district can no longer meet the demand of evaluations within mandated timelines. This is also true of occupational therapy evaluations and services. There has been an increase in the need to provide these therapy services and conduct evaluations. Additionally, students must be reevaluated every three years. The current number of psychologists and occupational therapists is not sufficient to provide the necessary evaluations within the mandated timelines, and the current number of occupational therapists is not sufficient to meet the testing demand or direct service levels required in IEPs. FY 2009 Recommended Budget & Financing Plan III -5 February 22, 2008 1100 Lexington Public Schools Program: Education Town of Lexington, Massachusetts The ILP (Intensive Learning Program) staff and DLP (Developmental Learning Program) staff are being requested to meet the IEP requirements of students needing the intensity of services those programs provide. It is anticipated that the increase in students tra nsition i ng from 5th to 6th grade needing the services offered by these programs will require additional staffing to maintain the current level of service. The DLP program was introduced in the FY'08 proposed budget. At a school committee meeting in September 2007, it was reported that the implementation of these programs resulted in significant cost savings. Students are able to remain in the public school setting and be educated with their non - disabled peers while the district saved costly out -of- district tuition and transportation. The increase in instructional assistant positions at the high school is needed, because several students are transitioning from 8th to 9th grade. In order to provide the same level of support in 9th grade, additional staffing is required. These students receive special education support in the special education environment and within the general education setting. Initially, seven instructional positions were requested because the high school does not have the same teaming structure as the middle schools. By hand scheduling students and forming appropriate groups, 3.4 assistants are being requested for the high school instead. Two instructional assistants are needed in the middle school in order to provide the same required level of service to students. The ILP staffing is needed to continue to provide specialized services to students on the Autism Spectrum. An increase in this population has resulted in the need to hire additional staff in order to maintain the level of service currently being provided. 3. Personnel Salaries: The FY09 budget includes funds for all step increases for all bargaining units. Since most collective bargaining contracts will expire at the end of the 2007 -2008 school year, including all LEA contracts, the budget includes funds for all required salary step increases and the projected cost of collective bargaining. In addition, the budget includes the cost of all new positions that are legally required (see previous page). No positions have been included in the budget to improve programs except to meet legal mandates. The personnel budget is based on current personnel on October 15, 2007 plus any known vacancies, less the projected salary differential for staff members who leave (e.g. retirements, leaves of absences, resignations, etc.). FY 2009 Recommended Budget & Financing Plan III -6 February 22, 2008 1100 Lexington Public Schools Program: Education Town of Lexington, Massachusetts Table #1 Net School Committee Budget Request with FY08 Budget Restated Salaries & Wages 851.35 $ 50,801,267 871.63 $ 3,606,694 $ 230,898 $ 54,638,859 20.28 $ 3,837,592 7.55% Expenses - $ 10,533,954 - $ (393,726) $ - $ 10,140,228 - $ (393,726) -3.74% School Committee Budget Request 851.35 $ 61,335,221 871.63 $ 3,212,968 $ 230,898 $ 64 20.28 $ 3,443,866 5.61% Crossing Guards $ 134 $ (134,740) Town Manager Education Budget Number $ 61 $ 3,212,968 $ 230,898 $ 64,779,087 $ 3,309,126 5.38% Benefits Removed $ (230,898) $ (230,898) $ (230,898) Restated School Committee Budget Request $ 61,335,221 Final Town Meeting Budget Request $ 64,548,189 $ 3,078,228 5.02% The above table shows a comparison of the school department budget from FY08 to FY09 without Crossing Guards or the Department of Public Facilities included in the budget appropriation or request. Table #2 School Committee Budget Request (In district vs. Out of District Expenses) The above table shows what the School Department Budget included as of the last Town Meeting. It includes the Crossing Guards and the Department of Public Facilities in FY08. The " "$ Change" and the " "% Change" are a budget -to- budget adjustment. They do not reflect reductions in expenses. In addition, the School Committee requested their budget reflect the In- District and Out -of- District program expenses separately. This table pulls out the Special Education Out -of- District Tuitions (net of circuit breaker), out -of- district Transportation and the net increase in Out -of- District Coordinator salary and wages. The total salaries and wages for the Out -of- District Coordinator Office staff have not been pulled out at this time. FY 2009 Recommended Budget & Financing Plan III -7 February 22, 2008 School Committee Budget Request 929.35 $ 68,295,983 871.63 $ (3,747,794) 230,898 $ 64,779,087 20.28 $ (3,516,896) -5.15% Benefits Removed $ (230,898) $ (230,898) $ (230,898) 1100 Lexington Public Schools Program: Education Town of Lexington, Massachusetts Table #3 Detail Changes to School Committee Budget Request Town TYPE Mt FTE SALARIES & WAGES BASE 929.35 $ p ., 53,516,037 . 932.64 $ 3,134,075 ,: $ 56,650,112 , 3.29 $ 3,134,075 5.86% FTE S & W Benefits Total Comp. FY08 Negotiations Adjustment $ 398,475 Removal of Crossing Guards to Police Dept (18.00) $ (134,740) (18.00) $ (134,740) $ (134,740) Removal of Facilities to Shared Expenses (60.00) $ (2,978,505) (60.00) $ (3,097,443) $ (3,097,443) - Net New Level Service Employees 11.80 $ 567,519 $ 160,487 $ 728,006 11.80 Instructional Assistant Substitutes $ 50,000 $ 50,000 Transfer Long Term Substitute Teachers to S &W $ 149,683 $ 317 $ 150,000 Long Term Substitute Line Adjustment $ (25,000) $ (53) $ (25,053) - K -5 LLP Program Sp. Educators 1.50 $ 78,354 $ 20,533 $ 98,887 1.50 K -5 LLP Program IAs 1.50 $ 37,345 $ 19,663 $ 57,008 1.50 K -5 Special Education Reading Program 3.00 $ 156,708 $ 41,065 $ 197 3.00 K -12 Secretary - Medicaid (funded by revenue increase) 0.50 $ 18,574 $ 6,684 $ 25,258 0.50 Reduction of Classroom Teachers to Fund Math & Literacy Support (2.40) $ (125,366) $ (30,460) $ (155,827) (2.40) Reduction of Instructional Assistants (unfilled during FY08) (1.45) $ (40,000) $ (18,327) $ (58,327) (1.45) Reduction of Special Class Aides (unfilled during FY08) (0.76) $ (18,609) $ (9,601) $ (28,210) (0.76) Recalculation of Salaries for Resignations & Retirements received as of 1 -28 -08 $ (141,805) $ (141,805) - Recalculation of Salaries for Contract Negotiations received as of 2 -11 -08 $ 26,894 $ 26,894 Final Reconciliation 2 -13 -08 $ (23,344) $ (23,344) Community Service Coor. Stipend $ 5,000 $ 106 $ 5,106 MST Dir. to 12 months Add'I Days $ 8,000 $ 170 $ 8,170 Nurse 0.50 $ 26,118 $ 26,118 0.50 Increase Literacy Support 1.00 $ 52 $ 13,688 $ 65,924 1.00 Increase Math Support 1.30 $ 67,907 $ 17,795 $ 85,702 1.30 Secretary (19.5 hrs /wk) 0.50 $ 18,574 $ 6,684 $ 25,258 0.50 New teacher mentor program $ 85,000 $ 1,802 $ 86,802 - Out -of -Dist Coor. to 11 months Add'I Days $ 16,245 $ 344 $ 16,589 SALARIES & WAGES REVISIONS (78.00) $ (2,714,770) (61.01) $ (2,242,151) $ 230,898 $ (2,011,253) 16.99 $ 703,517 SALARIES & WAGES REVISED TOTAL 851.35 $ 50,801,267 871.63 $ 891,924 $ 230,898 $ 54,638,859 20.28 $ 3,837,592 7.55% EXPENSES BASE $ 14 $ 14,779,946 - $ - 0.00 EXPENSES Special Education Consulting Services $ (258,000) $ (258,000) Utilities Budget Reduction $ (186,073) $ (186,073) Transfer Long Term Substitute Teachers to S &W $ (140,899) $ (140,899) Mandates Special Education /Student Services Expenses $ 50,915 $ 50,915 Net Special Education Out of District Tuitions $ 226,979 $ 226,979 LABB Credit $ (294,868) $ (294,868) Net Special Education Transportation In district $ 43,912 Net Special Education Transportation Out of District $ 158,511 $ 202,423 Regular Education Transportation $ 46,796 $ 46,796 Legal Services $ 10,000 $ 10,000 LHS Expenses: NEASC Removed $ (19,000) $ (19,000) Removal of Facilities to Shared Expenses $ (4,245,992) $ (4,059,919) $ (4,059,919) K -12 Curriculum (Curriculum Reviews) $ 94,645 $ 94,645 K -5 LLP Program Supplies and Materials $ 5,000 $ 5,000 K -5 Special Education Reading Program $ 3,000 $ 3,000 Special Education Tuition Offset $ (405,000) $ (405,000) Math manipulatives - replacement materials $ 9,600 $ 9,600 Clarke /Diamond Curr. Mapping $ 9,000 $ 9,000 Teachers as Scholars $ 10,000 $ 10,000 Adjust Financial Assistance Program (Transportation, Athletics, Kindergarten) $ 38,783 $ 38,783 Electronic Messaging Service $ 12,400 $ 12 Project Alliance $ 4,500 $ 4,500 EXPENSES REVISIONS $ (4,245,992) - $ (4,639,718) $ - $ (4,639,718) - $ (393,726) EXPENSES REVISED TOTAL $ 10,533,954 $ (4,639,718) $ - $ 10,140,228 $ (393,726) -3.74% School Committee Budget Request 851.35 $ 61,335,221 871.63 $ (3,747,794) $ 230,898 $ 64,779,087 20.28 $ 3,443,866 5.61% Note: The FY09 total includes the benefit costs budgeted for new employees $64,779, 087 less $230,898 for benefits equals $64, 548,189 - the amount reflected on page III -8. FY 2009 Recommended Budget & Financing Plan III -8 February 22, 2008 1100 Lexington Public Schools Program: Education Town of Lexington, Massachusetts Budget Summary Funding Sources FY 2007 Actual FY 2008 Adjusted FY 2009 Requested FY 2009 Recommended Dollar Increase Percent Increase Tax Le $ 55,820,828 $ 61,203,368 $ 64,805,944 $ 64,258,931 $ 3 4.99% Enterprise Funds Indirects $ - $ - $ - $ 10,140,228 $ - 0.00% Fees & Charges $ 901 $ 266,593 $ 292,000 $ 289,258 $ 22,665 8.50% Total 1100 Lexington Public Schools $ 56,722,529 $ 61,469,961 $ 65,097,944 $ 64,548,189 $ 3,078,228 5.01 Appropriation Summary FY 2007 Actual FY 2008 Adjusted FY 2009 Requested FY 2009 Recommended Dollar Increase Percent Increase Compensation $ 46,254,686 $ 50,936,007 $ 54,345,935 $ 54,407,961 $ 3 6.82% Expenses $ 10,467,843 $ 10,533,954 $ 10,752,009 $ 10,140,228 $ (393,726) -3.74% Total 1100 Lexington Public Schools $ 56,722,529 $ 61,469,961 $ 65,097,944 $ 64,548,189 $ 3 5.01 Level- Service Requests FY 2007 Actual FY 2008 Adjusted FY 2009 Requested FY 2009 Recommended Dollar Increase Percent Increase Total 1100 Lexington Public Schools $ 56,722,529 $ 61,469,961 $ 65,097,944 $ 64,548,189 $ 3 5.01% Total 1100 Lexington Public Schools $ 56,722,529 1 $ 61,469,961 1 $ 65,097,944 1 $ 64,548,189 1 $ 3,078,228 5.01 0 /0 � FY 2009 Recommended Budget & Financing Plan III -9 February 22, 2008 1200 Minuteman Regional School Program: Education Town of Lexington, Massachusetts Budget Overview: The Regional School subprogram provides funding to operate the Minuteman Science - Technology High School. Minuteman Tech is a regional school, located in Lexington and Lincoln, which provides technical and academic education for students in grades 8 -12 from the 16 -town Minuteman district. Minuteman Tech's programs include courses in biotechnology, environmental technology, computer programming, printing, commercial art, cosmetology, child care, carpentry, drafting, auto body repair and welding, as well as four -year academic and college preparatory programs. In addition, adults can pursue a variety of continuing education programs at Minuteman. Lexington's enrollment at Minuteman High School, as of October 1, 2007, is: Lexington's Minuteman High School Enrollment - 2007 -2008 School Year High School Students -Full Time 67 High School Students -Part Time 14 Subtotal 81 Middle School Students 132 6.17 full time equivalent Total 87.17 FY 2009 Recommended Budget & Financing Plan III -10 February 22, 2008 1200 Minuteman Regional School Program: Education Town of Lexington, Massachusetts Appropriated /Authorized Staffing: No staff charged to this budget. FY 2009 Recommended Budget & Financing Plan III -11 February 22, 2008 1200 Minuteman Regional School Program: Education Town of Lexington, Massachusetts Budget Recommendations The FY 2009 recommended budget reflects a $ or 25.84 %increase over the FY08 adjusted budget. This is a voted assessment by the Minuteman Regional School Committee. This increase represents Lexington's increasing enrollment at Minuteman and the State's Education Reform Act that requires communities to contribute to educational programs based on their ability to pay. FY 2009 Recommended Budget & Financing Plan III -12 February 22, 2008 1200 Minuteman Regional School Program: Education Town of Lexington, Massachusetts Budget Summary Funding Sources FY 2007 Actual FY 2008 I Adjusted FY 2009 Requested FY 2009 Recommended Dollar Increase Percent Increase Tax Le $ 1 $ 1 $ 1 $ 1 $ 310,160 25.84% Enterprise Funds Indirects $ - $ - $ - $ - $ - 0.00% Fees & Charges $ - $ - $ - $ - $ - 0.00% Total 1200 Minuteman $ 1 1 $ 1 $ 1,320,482 $ 1,510,598 $ 310,160 25.84% Appropriation Summary FY 2007 Actual FY 2008 Adjusted FY 2009 Requested FY 2009 Recommended Dollar Increase Percent Increase Compensation $ - $ - $ - $ - $ - 0.00% Expenses $ 1 $ 1 $ 1 $ 1 $ 310,160 25.84% Total 1200 Minuteman $ 1 $ 1 $ 1 $ 1 $ 310,160 25.84% Level- Service Requests FY 2007 Actual FY 2008 Adjusted FY 2009 Requested FY 2009 Recommended Dollar Increase Percent Increase Total 1200 Minuteman Regional School $ 1 $ 1 $ 1 $ 1 $ 310,160 25.84% JTotal 1200 Minuteman $ 1 1 $ 1 1 $ 1 1 $ 1 1 $ 310,160 1 25.84 0 /ol Object Code Summary FY 2007 Actual FY 2008 Adjusted FY 2009 Requested FY 2009 Recommended Dollar Increase Percent Increase Salaries & Wages $ - $ - $ - $ - $ - 0.00% Overtime 1 $ 1 $ T $ - $ - $ - 0.00% Compensation $ - $ - $ - $ - $ - 0.00% Contractual Services $ 1 $ 1 $ 1 $ 1 $ 310,160 25.84% Utilities $ - $ - $ - $ - $ - 0.00% Supplies $ - $ - $ - $ - $ - 0.00% Small Capital $ - $ - $ - $ - $ - 0.00% Expenses 1 $ 1,0248171 $ 1 438 $ 1 $ 1,510,598 1 $ 310,1601 25.84% JTotal 1200 Minuteman $ 1 1 $ 1 1 $ 1 1 $ 1 1 $ 310,160 1 25.84 %� FY 2009 Recommended Budget & Financing Plan III -13 February 22, 2008 Section IV: Shared Expenses Program 2000 Employee Benefits Debt Service Reserve Fund Public Facilities Section IV: Program 2000: Shared Expenses This section includes detailed information about the FY 2009 Operating Budget & Financing Plan for shared expenses. It includes: 2100 Employee Benefits 2200 Debt Service 2300 Reserve Fund 2400 Public Facilities IV -2 IV -6 IV -10 IV -14 FY 2009 Recommended Budget & Financing Plan IV -1 February 22, 2008 2100 Benefits &Insurance Program: Shared Expenses Town of Lexington, Massachusetts Mission: To provide and manage a comprehensive benefits program for all Town and School employees. Budget Overview: Included in the Benefits & Insurance subprogram are costs for the Town's pension assessment, workers' compensation, property and casualty insurance, unemployment insurance, health, dental and life insurance benefits and the Medicare tax, which the Town pays for all Town and School Department employees hired after 1986. Massachusetts General Laws (M.G.L.) largely controls the Town's employee /retiree benefit programs and the Town's ability to make changes in these benefits, particularly health insurance benefits. M.G.L. Ch. 32B, Sec 19, (otherwise known as Coalition Bargaining), governs how the Town is to negotiate health benefits with its employees and retirees. The Town Manager is required to negotiate with the Coalition — a group made up of representatives of each collective bargaining unit and a retiree representative — changes in the health program, plan design and contribution rates. A 70 percent weighted vote of the Coalition is necessary to make any change in the health insurance program. M.G.L. Ch. 32 and 840 CMR govern the establishment, management and funding of Lexington's Retirement System funded under line item 2110. Departmental Initiatives: 1. Resume negotiations with the Employee Health Insurance Coalition for a new agreement, to be effective for FY2010. FY 2009 Recommended Budget & Financing Plan IV -2 February 22, 2008 2100 Benefits &Insurance Program: Shared Expenses Town of Lexington, Massachusetts Authorized /Appropriated Staffing Staff support is provided through the Town Manager Office, Human Resources and Finance Department. Portions of the salaries of three employees are charged to the health insurance trust fund and general liability insurance budget. FY 2009 Recommended Budget & Financing Plan IV -3 February 22, 2008 2100 Benefits &Insurance Program: Shared Expenses Town of Lexington, Massachusetts Budget Recommendations: The FY 2009 recommended budget represents a $2,,124,,209 or 8.61% increase over the FY08 adjusted budget. Recommended Budget This is a level- service budget except where noted below. The significant changes include: 1. A projected 10 percent increase in health insurance premiums; 2. An additional 44 employees /retirees insured under the health insurance program; 1 $34,461 for $2,000,000 in additional umbrella insurance coverage; and, 4. $138,204 for the uninsured loss account, and increase of $ over the FY 2008 adjusted budget. This entire line item is being funded via use of one -time insurance proceeds received from previous insurance claims. Budget Requests Not Recommended by the Town Manager None. Focus on: Health Benefits — Line Item 2130 The cost of health insurance continues to be a major concern for the Town of Lexington. Of the recommended $ for Line Item 2130 for FY 2009, $ is recommended for employee /retiree health insurance. Of the remainder, $ is for the Medicare tax, $ is for Dental Insurance and $ is for Life Insurance. The table below shows the number of employees and retirees enrolled in the Town's health insurance program: Notes: Please note that the total FY 2009 Recommended Budget for Health Insurance of $20,473,125 assumes the following growth in the number of employees: 2 new municipal positions and a net increase of 17 benefit eligible school positions. (Positions in full -time equivalents — FTE's) It also assumes that 10 existing employees currently not taking health insurance elect to avail themselves of Town coverage and 15 new retirees will be added to the subscriber list. FY 2009 Recommended Budget & Financing Plan IV -4 February 22, 2008 FY 2007 FY 2008 FY 2009 FY08 vs FY 09 Actual Budget Estimate Increase Subscribers Town 260 256 258 0.8% School 832 844 861 2.0% Retirees 949 976 991 1.5% Total 2041 2076 2110 1.6% Budget Town $ 2 $ 3 $ 3 10.39% School $ 8 $ 9 $ 10,836,828 12.85% Retirees $ 4 $ 5 $ 6 10.17% Total $15,806,917 $18,342,487 $ 20,473,125 11.62% Notes: Please note that the total FY 2009 Recommended Budget for Health Insurance of $20,473,125 assumes the following growth in the number of employees: 2 new municipal positions and a net increase of 17 benefit eligible school positions. (Positions in full -time equivalents — FTE's) It also assumes that 10 existing employees currently not taking health insurance elect to avail themselves of Town coverage and 15 new retirees will be added to the subscriber list. FY 2009 Recommended Budget & Financing Plan IV -4 February 22, 2008 2100 Benefits &Insurance Program: Shared Expenses Town of Lexington, Massachusetts Budget Summary Funding Sources FY 2007 Actual FY 2008 Adjusted FY 2009 Requested FY 2009 Recommended Dollar Increase Percent Increase Tax Le $ 21,309,823 $ 24,244,433 $ 26,045,808 $ 26,376,397 $ 2 8.79% Enterprise Funds (Indirects) $ 393,908 $ 397,655 $ 437 $ 397,655 $ - 0.00% Directed Funding (Revolving Funds) $ 17 $ 26,955 $ 29,852 $ 19,200 $ (7 - 28.77% Total 2100 Employee Benefits $ 21,720,931 1 $ 24,669,043 $ 26,513,080 $ 26,793,252 $ 2,124,209 8.61% Appropriation Summary FY 2007 Actual FY 2008 Adjusted FY 2009 Requested FY 2009 Recommended Dollar Increase Percent Increase Compensation $ 3 $ 4 $ 3 $ 3 $ 271,363 -6.60% Benefits $ 17,293,355 $ 19,869,487 $ 21,895,038 $ 22,140,749 $ 2 11.43% Expenses $ 753,048 $ 690,053 $ 779,902 $ 814,363 $ 124,310 18.01% Total 2100 Employee Benefits $ 21,720,931 $ 24,669,043 1 $ 26,513,080 1 $ 26,793,252 1 $ 2,124,209 8.61% Level- Service Requests FY 2007 Actual FY 2008 Adjusted FY 2009 Requested FY 2009 Recommended Dollar Increase Percent Increase Total 2110 Contributory Retirement $ 3 $ 3 $ 3 $ 3 $ 3 -0.09% Total 2120 Non - Contributor Retirement $ 46,758 $ 41,000 $ 42,000 $ 42,000 $ 1 2.44% Total 2130 Health Benefits $ 17,293,355 $ 19,869,487 $ 21,895,038 $ 22,140,749 $ 2 11.43% Total 2140 Unemployment $ 74 $ 375,445 $ 100,000 $ 100,000 $ 275,445 - 73.36% Total 2150 Workers Compensation $ 250,648 $ 300,235 $ 306,625 $ 306,625 $ 6 2.13% Total 2160 Property & Liability Insurance $ 726,486 $ 583,592 $ 584 $ 619,240 $ 35,648 6.11% Total 2170 Uninsured Losses $ 50,251 $ 50,000 $ 138,402 $ 138,402 $ 88,402 176.80% JTotal 2100 Employee Benefits $ 21,720,931 $ 24,669,043 $ 26,513,080 $ 26,793,252 $ 2,124,209 1 8.61 0 /61 Object Code Summary FY 2007 Actual FY 2008 Adjusted FY 2009 Requested FY 2009 Recommended Dollar Increase Percent Increase Salaries & Wages $ 3 $ 4 $ 3 $ 3 $ 271,363 -6.60% Overtime $ - $ - $ - $ - $ - 0.00% Compensation $ 3 $ 4 $ 3 $ 3 $ (271 -6.60% Medicare $ 798,598 $ 767,000 $ 855,624 $ 855,624 $ 88,624 11.55% Health Insurance $ 15,806,917 $ 18,342 $ 20,227 $ 20,473,125 $ 2 11.62% Dental Insurance $ 667 $ 720,000 $ 772,000 $ 772,000 $ 52,000 7.22% Life Insurance $ 20,103 $ 40,000 $ 40,000 $ 40,000 $ - 0.00% Benefits $ 17 $ -19 $ 21,895, 038 $ 22 $ 2 11.43% Contractual Services $ 753,048 $ 690,053 $ 779,902 $ 814,363 $ 124,310 18.01% Utilities $ - $ - $ - $ - $ - 0.00% Supplies $ - $ - $ - $ - $ - 0.00% Small Capital $ - $ - $ - $ - $ - 0.00% Expenses $ 753 $ 690 $ 779 $ 814 $ 124 18.01% Total 2100 Employee Benefits $ 21,720,931 1 $ 24,669,043 $ 26,513,080 $ 26,793,252 $ 2 8.61% FY 2009 Recommended Budget & Financing Plan IV -5 February 22, 2008 2200 Debt Service (Within -Levy) Program: Shared Expenses Town of Lexington, Massachusetts Mission: To manage the issuance of Town debt in a manner with contains issuance and interest costs and limits large increases or decreases in annual debt service. Budget Overview: Debt service includes general fund principal and interest payments for levy supported (non- exempt) debt and temporary borrowing, both authorized by Town Meeting as well as for capital projects being proposed to the 2008 Annual Town Meeting. Also included in these figures are debt issuance costs and interest on abatements. Debt service on water and sewer capital projects is shown in elements 3610 and 3710. Debt voted to be exempt from Proposition 2 1 /2, while not appropriated by Town Meeting, is shown for informational purposes in Section I: Budget Overview. FY 2009 Recommended Budget & Financing Plan IV -6 February 22, 2008 2200 Debt Service (Within -Levy) Program: Shared Expenses Town of Lexington, Massachusetts Authorized /Appropriated Staffing There is no direct staff charged to this line -item. Staff support is provided through the Town Manager and Finance departments. FY 2009 Recommended Budget & Financing Plan IV -7 February 22, 2008 2200 Debt Service (Within -Levy) Program: Shared Expenses Town of Lexington, Massachusetts Budget Recommendations: The FY2009 recommendation represents an increase of $ or 5.78 percent above the FY2008 Adjusted Budget. New debt service for capital projects proposed in the FY2008 capital plan is included in these figures and amounts to more than $ in short -term (interest only) debt service for FY2009, growing to approximately $ (principal and interest) in FY 2010 when long -term debt will be issued. This debt service will support approximately $ in new capital projects. *Note: Certain capita/ projects are still under consideration by the Community Preservation Committee (CPC). In the absence of a CPC vote recommending these projects to Town Meeting, they maybe recommended for funding through general fund debt financing. See Section XI: Capital Investment for more details FY 2009 Recommended Budget & Financing Plan IV -8 February 22, 2008 2200 Debt Service (Within -Levy) Program: Shared Expenses Town of Lexington, Massachusetts Budget Summary Funding Sources FY 2007 Actual FY 2007 Actual FY 2009 Requested FY 2008 Adjusted Dollar Increase FY 2009 Requested FY 2009 Recommended $ - Dollar Increase Percent Increase Tax Le $ 3 $ 3 $ 4 $ 4 $ 219,404 5.78% Enterprise Funds Indirects $ - $ - $ - $ - $ - 0.00% Fees & Charges $ - $ - $ - $ - $ - 0.00% Total 2200 Within -Lev Debt - 3 3 3 4 4 $ 219 5.78% Appropriation Summary FY 2007 Actual FY 2008 Adjusted FY 2009 Requested FY 2009 Recommended Dollar Increase Percent Increase Compensation $ - $ - $ - $ - $ - 0.00% Expenses $ 3 $ 3 $ 4 $ 4 $ 219,404 5.78% Total 2200 Within-LeW Debt $ 3,760,126 $ 3,798,137 $ 4,002,541 $ 4,017,541 $ 219,404 1 5.78% Level- Service Requests FY 2007 Actual FY 2008 Adjusted FY 2009 Requested FY 2009 Recommended Dollar Increase Percent Increase Total 2210 Within-Levy Principal $ 2 $ 2 $ 3 $ 3 $ 276,020 9.74% Total 2220 Within Levy Interest $ 533,428 $ 703,832 $ 663,723 $ 663,723 $ 40,110 -5.70% Total 2230 Temporary Borrowing $ 351,698 $ 260,325 $ 228,818 $ 243,818 $ 16,507 -6.34% Total 2200 Within -Lev Debt 3 3 4 002 541 4 7 541 219 5.78% Object Code Summary FY 2007 Actual FY 2008 Adjusted FY 2009 Requested FY 2009 Recommended Dollar Increase Percent Increase Salaries & Wages $ - $ - $ - $ - $ - 0.00% Overtime - - - - Fs T 0.00% Compensation $ - $ - $ - $ - $ - 0.00 Contractual Services $ 3 $ 3 $ 4 $ 4 $ 219,404 5.78% Utilities $ - $ - $ - $ - $ - 0.00% Supplies $ - $ - $ - $ - $ - 0.00% Small Capital $ - $ - $ - $ - $ - 0.00% Expenses $ 3 $ 3 $ 4 $ 4 $ 219,404 5.789 Total 2200 Within -Lev Debt 3,760 3 4 4 219 T 5.787/o FY 2009 Recommended Budget & Financing Plan IV -9 February 22, 2008 2300 Reserve Fund Program: Shared Expenses Town of Lexington, Massachusetts Mission: To provide for extraordinary and unforeseen expenses. Budget Overview: The Reserve fund is under the jurisdiction of the Appropriation Committee and provides for the funding of extraordinary and unforeseen expenses. Departmental Initiatives: As recommended by the Financial Policy Review Committee, to increase the amount of the reserve fund to a level that will be equal to the historical amount of extraordinary and unforeseen expenses. FY 2009 Recommended Budget & Financing Plan IV -10 February 22, 2008 2300 Reserve Fund Program: Shared Expenses Town of Lexington, Massachusetts Authorized /Appropriated Staffing There is no direct staff charged to this line -item. Staff support is provided through the Town Manager and Finance departments. FY 2009 Recommended Budget & Financing Plan IV -11 February 22, 2008 Program: Shared Expenses 2300 Reserve Fund Town of Lexington, Massachusetts Budget Recommendations: The FY2009 the budget recommendation represents an increase of $80,132 over the FY2008 Adjusted Budget, to $ In past years, this reserve account has not grown at a rate equal to the growth in the Town's annual operating budget. In March 2006, a report of the Selectmen's Financial Policy Review Committee identified the need to increase this account in concert with increases in the overall town budget. Increasing the Reserve Fund to $ is another modest step in building sufficient contingency funds into the budget without having to rely upon the Stabilization fund reserve that was largely established to offset revenue losses that typically occur during a recessionary period. Recommended Budget: This reserve fund recommendation of $ equals 0.4 percent of the projected general fund budget for FY09. This compares to a 0.37 percent reserve fund in FY08. The increase in this account is specifically recommended for the purpose of an energy reserve for the Public Facilities Public Works and Police department's budgets. Given the volatility of energy markets, $ of the $ Reserve Fund is recommended for the purpose of covering potential increases in gasoline, diesel and heating oil — those fuels for which the Town does not have fixed contracts in FY09. Approximately $ is for gasoline /diesel and $ is for heating oil. Budget Requests Not Recommended by the Town Manager: NA Other Reserve Recommendations in this Budget The Reserve Fund is one of the reserve accounts proposed in the FY 2009 Recommended Budget. Other recommended reserves include: - $ for a new OPEB (Other Post - Employment Benefits) reserve to begin funding this $100 million liability. - $ for a new SPED (Special Education) reserve to begin to address unpredictable swings in SPED costs. It is proposed that this SPED reserve be funded by transferring balances in the FY08 School Department /SPED budget. - $138,,402 for uninsured claims and insurance deductibles. This is funded from insurance proceeds tied to claims filed in FY07. - $ to continue to fund the Stabilization Fund in order to build the Town's rainy day reserve, as recommended by the Selectmen's Financial Policy Review Committee. This reserve is intended to stabilize and protect the delivery of town services by substituting for revenue losses anticipated during future economic downturns. For more information, please refer to Appendix B: Financial Data FY 2009 Recommended Budget & Financing Plan IV -12 February 22, 2008 2300 Reserve Fund Program: Shared Expenses Town of Lexington, Massachusetts Budget Summary Funding Sources FY 2007 Actual FY 2008 I Adjusted FY 2009 Requested FY 2009 Recommended Dollar Increase Percent Increase Tax Le $ 400,000 $ 469,868 $ 450,000 $ 550,000 $ 80,132 17.05% Enterprise Funds Indirects $ - $ - $ - $ - $ - 0.00% Fees & Charges $ - $ - $ - $ - $ - 0.00% Total 2300 Reserve Fund $ 400 $ 469,868 $ 450,0001$ 550,000 $ 80,132 17.05% Appropriation Summary FY 2007 Actual FY 2008 Adjusted FY 2009 Requested FY 2009 Recommended Dollar Increase Percent Increase Compensation $ - $ - $ - $ - $ - 0.00% Expenses $ - $ 469,868 $ 450,000 $ 550,000 $ 80,132 17.05% Total 2300 Reserve Fund $ - $ 469,868 $ 450,000 $ 550,000 $ 80,132 17.05% Level- Service Requests FY 2007 Actual FY 2008 Adjusted FY 2009 Requested FY 2009 Recommended Dollar Increase Percent Increase Total 2310 Reserve Fund $ - $ 469,868 $ 450,000 $ 550,000 $ 80,132 17.05% JTotal 2300 Reserve Fund $ - $ 469,868 1 $ 450,000 1 $ 550,000 1 $ 80,132 1 17.05 0 /ol Object Code Summary FY 2007 Actual FY 2008 Adjusted FY 2009 Requested FY 2009 Recommended Dollar Increase Percent Increase Salaries & Wages $ - $ - $ - $ - $ - 0.00% Overtime $ - $ - $ - $ - $ - 1 0.00% Compensation $ - $ - $ - $ - $ - 0.00 Contractual Services $ - $ 469,868 $ 450,000 $ 550,000 $ 80,132 17.05% Utilities $ - $ - $ - $ - $ - 0.00% Supplies $ - $ - $ - $ - $ - 0.00% Small Capital $ - $ - $ - $ - $ - 0.00% Expenses 1 $ 1 $ 469,8681 $ 450,0001 $ 550, 000 $ 80 17059 r7otal 2300 Reserve Fund 1 $ - 1 $ 469,868 1 $ 450,000 1 $ 550,000 1 $ 80,132 1 17.05 0 /ol FY 2009 Recommended Budget & Financing Plan IV -13 February 22, 2008 2400 Public Facilities Program: Shared Expenses Town of Lexington, Massachusetts Mission: The Department of Public Facilities works to provide safe, clean and energy efficient school and Town facilities. The Department is also responsible for overseeing major renovations and providing staff support to the Permanent Building Committee for the construction of new facilities. Budget Overview: The Department of Public Facilities is a new department within the Town of Lexington. Created by an agreement of the Board of Selectmen, School Committee and Town Manager, and approved by Town Meeting in 2007, the Department of Public Facilities is responsible for maintaining Municipal and School facilities. Costs associated with the staffing, maintenance, capital project management, utilities and building rentals are contained within this department. The Department of Public Facilities is comprised of five divisions: Custodial Services; Facilities Maintenance; Project Management; Building Systems; and Rental. Custodial Services is responsible for building cleaning, minor maintenance and related services. Facilities Maintenance oversees the building trades staff and contractors who maintain and repair building systems (HVAQ, electrical, plumbing) and perform minor carpentry work. Project Management is responsible for major capital renovations and providing staff support to the Permanent Building Committee for new construction. Building Systems is responsible for managing operation and reliability of major building systems, such as fire protection, security and building envelope. Rental: Coordinates public use of Municipal and school building rentals. Departmental Initiatives: 1. Continue the process of creating an integrated town -wide Department of Public Facilities. 2. Oversee the construction of the new Department of Public Works facility, providing staff support to the Permanent Building Committee. FY 2009 Recommended Budget & Financing Plan IV -14 February 22, 2008 2400 Public Facilities Program: Shared Expenses Town of Lexington, Massachusetts Town Manager Superintendent Director of Permanent Building Public Facilities I I Committee Project Manager I I Facility Engineer I I Clerk of the Works Authorized /Appropriated Staffing Assistant Director of Public Facilities Facility Manager Maintenance Staff Assistant Director of Custodial Services Custodians Notes: Project Manager and Clerk of the Works positions previously funded out of PBC /Capital Project appropriations. FY 2009 Recommended Budget & Financing Plan IV -15 February 22, 2008 FY 2008 FY 2009 Actual Recommended Element 2410: School Facilities Maintenance Staff 9 9 Custodian 46 46 sub -total FTE 55 55 Element 2420: Municipal Facilities Superintendent 1 0 Foreman 1 1 Techinician 1 1 Custodian 5.4 5.4 sub-total FTE 8.4 7.4 Element 2430: Shared Facilities Clerical 1 1.5 Director of Public Facilities 1 1 Assistant Director of Public Facilitites 1 1 Assistant Director of Custodial Services 1 1 Project Manager 0 1 Clerk of the Works 0 1 Facility Manager 1 1 Facility Engineer 0 1 sub-total FTE 5 8.5 Total .. Notes: Project Manager and Clerk of the Works positions previously funded out of PBC /Capital Project appropriations. FY 2009 Recommended Budget & Financing Plan IV -15 February 22, 2008 Program: Shared Expenses 2400 Public Facilities Town of Lexington, Massachusetts Budget Recommendations: The FY 2009 recommended budget represents an increase of $ or 0.59% over the FY08 Adjusted Budget. At the time of the preparation of this budget recommendation, a collective bargaining agreement with one of the two custodial unions has not been reached for FY2008 or FY 2009. Recommended Budget: This is a new consolidated budget for FY09. As such, it is difficult to compare to prior years' budgets. Previously, facility costs were separately budgeted in the School Department, DPW, Library, and Social Services departments. In addition, project management for capital projects was generally part of the individual capital appropriations. As the Town creates a consolidated Department of Public Facilities budget for FY09, efforts are being made to bring most aspects of the cost of maintaining Town facilities and overseeing capital projects into this budget. Certain building maintenance costs for enterprise fund budgets (water, sewer, recreation) remain in those budgets. Certain project management costs previously budgeted in capital project budgets remain in those appropriations. As part of the consolidation efforts, rental income and the related expenses for the use of Town and School facilities have been combined into a new Public Facilities Revolving Fund. These revenues are estimated at: $124,,000 Rental of School Buildings $ Rental of Town Buildings $56,000 Adult Ed/ Lexington Community Education Rental $191,,000 Total: Public Facilities Revolving Fund New Requests Not Recommended by the Town Manager: None. FY 2009 Recommended Budget & Financing Plan IV -16 February 22, 2008 2400 Public Facilities Program: Shared Expenses Town of Lexington, Massachusetts Budget Summary Funding Sources FY 2007 Actual FY 2007 Actual I FY 2008 Adjusted Dollar Increase FY 2009 Requested FY 2009 Recommended $ 3 Dollar Increase Percent Increase Tax Levy $ 8 $ 8 $ 8 $ 8 $ (138,072) -1.61% Enterprise Funds (Indirects) $ - $ 58,193 $ 56,156 $ 56,156 $ (2 -3.50% Revolving Funds $ - $ - $ - $ 191,000 $ 191,000 100.00% Public Facilities Revolv. Fund $ - $ - $ - $ 191,000 $ 191,000 100.00% Total 2400 Public Facilities $ 8 $ 8 $ 8 $ 8,690,664 $ 50,891 0.59% Appropriation Summary FY 2007 Actual FY 2008 Adjusted FY 2009 Requested FY 2009 Recommended Dollar Increase Percent Increase Compensation $ 3 $ 3 $ 3 $ 3 $ 90,436 2.72% Expenses $ 5 $ 5 $ 5 $ 5 $ (39,545) -0.74% Total 2400 Public Facilities $ 8 $ 8 $ 8 $ 8 1 $ 50,891 0.59 0 /0 Level- Service Requests FY 2007 Actual FY 2008 Adjusted FY 2009 Requested FY 2009 Recommended Dollar Increase Percent Increase Total 2410 Education Facilities $ 6 $ 7 $ 6 $ 6 $ 423,982 -5.87% Total 2420 Municipal Facilities $ 1 $ 1 $ 1 $ 1 $ 47,781 -3.38% Total 2430 Shared Facilities $ - $ - $ 522,654 $ 522,654 $ 522,654 100.00 Total 2400 Public Facilities $ 8 $ 8 $ 8 $ 8 $ 50 0.59 Object Code Summary FY 2007 Actual FY 2008 Adjusted FY 2009 Requested FY 2009 Recommended Dollar Increase Percent Increase Salaries & Wages $ 2 $ 3 $ 3 $ 3 $ 96,336 3.08% Overtime $ 208,685 $ 195,372 $ 200,472 $ 189,472 1 $ 5,900 -3.02% Compensation $ 3 $ 3 $ 3 $ 3 $ 90,436 2.72% Contractual Services $ 303,025 $ 377 $ 377,838 $ 522,038 $ 144,928 38.43% Utilities $ 3 $ 3 $ 3 $ 3 $ 172,965 -5.04% Supplies $ 1 $ 1 $ 1 $ 1 $ 11,608 -0.77% Small Capital $ 38,793 $ 5 $ 5 $ 5 $ 100 2.00% Expenses $ 5 $ 5 $ 5,135,178 $ 5,279,378 $ (39,545) -0.74% Total 2400 Public Facilities $ 8,139,593 $ 8 $ 8,687,464 $ 8,690,664 $ 50,891 0.59% FY 2009 Recommended Budget & Financing Plan IV -17 February 22, 2008 Section V: Community Services Program 3000 DPW Oversight Highway Parks and Grounds Waste Management Transportation Water Enterprise Sewer Enterprise Section V: Program 3000: Community Services This section includes detailed information about the FY 2009 Operating Budget &Financing Plan for community services (DPW). It includes: • 3100 DPW Oversight V -2 • 3200 Highway V -6 • 3300 Public Grounds V -10 • 3400 Environmental Services V -14 • 3500 Transportation V -18 • 3 600 Water Enterprise V -22 • 3 700 Sewer Enterprise V -26 FY 2009 Recommended Budget & Financing Plan V -1 February 22, 2008 3100 DPW Oversight Program: Community Services Town of Lexington, Massachusetts Mission: The DPW Oversight provides executive direction and leadership to all aspects of the public works department by promoting best management practices, administering Town policies and providing engineering support to other DPW division and Town departments. DPW Oversight also oversees the street light program. Budget Overview DPW Oversight includes Administration, Operations, Engineering and Street Lighting. DPW Oversight staff plans, manages, coordinates, schedules and directs the department's activities. Staff duties include preparing budgets, monitoring expenditures, developing bid specifications for DPW procurement, responding to citizens' questions and concerns, evaluating work performance, performing inspections, managing projects, and scheduling work assignments. Staff works with various committees including the Permanent Building Committee, Center Committee, Sidewalk Committee, Capital Expenditures Committee, Energy Committee, Electric Utility Ad -Hoc Committee and Bike Path Committee. Departmental Initiatives: 1. Move forward with the construction of the new DPW Facility and maintain smooth operations throughout the construction process. 2. Work toward the transfer of the custodial staff and maintenance responsibilities to the new town -wide Department of Public Facilities. 3. Continue the American Public Works Association self- assessment portion of the Accreditation process. 4. Re- evaluate the Operations office assignments and functions and implement changes. 5. Complete, under Phase 2 NPDES, a Stormwater Bylaw and Regulation to comply with the Town's EPA NPDES stormwater permit. 6. Identify and quantify sources of surface water pollution within the Town, and assist the Conservation and Health Departments in setting of priorities for remedies. This is an additional requirement of Phase 2 NPDES. 7. Continue to work with the Energy Committee to find energy savings for streetlights. 8. Continue to proactively maintain a cost effective street lighting system, which reduces outage frequency and down time and provides safety along Lexington's roadways. 9. Develop a plan to standardize the types of street lights used, taking into consideration energy efficiency, useful life and aesthetics. This plan also includes replacing incandescent light bulbs with compact fluorescent light bulbs. FY 2009 Recommended Budget & Financing Plan V -2 February 22, 2008 3100 DPW Oversight Program: Community Services Town of Lexington, Massachusetts Public Works Director Manager of Operations Lead Clerk I Departmental Clerks I Town Engineer Asst. Town Engineer Senior Civil Engineer Engineering Assistant Engineering Aide Management Analys Office Manager Dept. Acct. Clerk Authorized /Appropriated Staffing FY 2009 Recommended Budget & Financing Plan V -3 February 22, 2008 FY 2005 FY 2006 FY 2007 FY 2008 FY 2009 Actual Actual Actual Actual Recommended Element 3110: DPW Administration Director of Public Works 1 1 1 1 1 Manager of Operations 0 0 1 1 1 Management Analyst 0.6 0.6 0.6 0.6 0.6 Office Manager 1 1 1 1 1 Administrative Assistant 0 0 0 0 0 Department Lead Clerk 1 1 1 1 1 Department Account Clerk 2 2 2.6 2.6 2.6 sub-total FTE 5.6 5.6 7.2 7.2 7.2 I sub-total FT/ PT 5 FT/ 1 PT 5 FT/ 1 PT 7117117/1 PT 7 FT/ 1 PT 7 FT/ 1 PT Element 3120: Engineering Town Engineer 1 1 1 1 1 Assistant Town Engineer 1 1 1 1 1 Senior Civil Engineer 1 1 1 1 1 Engineering Assistant 3 3 3 3 3 Engineering Aide 0.7 0.7 0.7 0.7 0.7 sub-total FTE 6.7 6.7 67 6.7 6.7 sub-total FT/ PT 6 Fr/1 PT 6 Fr/1 PT 6 Fr/1 PT 6 Fr/1 PT 6 Fr/1 PT FY 2009 Recommended Budget & Financing Plan V -3 February 22, 2008 3100 DPW Oversight Program: Community Services Town of Lexington, Massachusetts Budget Recommendations: The FY 2009 recommended budget represents a $33,,595 or 2.46% increase over the FY08 adjusted budget. This is comprised of a 4.63% increase in compensation and a 1.86% decrease in expenses. Recommended Budget This is a level- service budget except where noted below. The significant changes include: 1. $ increase in compensation as the result of salary steps and contractual increases and the recommendation to fund four additional hours for the Management Analyst. 2. $ decrease in expenses. Budget Requests Not Recommended by the Town Manager The following program improvement requests have been made by the Director of Public Works: 1. $ for an additional full -time Senior Civil Engineer. FY 2009 Recommended Budget & Financing Plan V -4 February 22, 2008 3100 DPW Oversight Program: Community Services Town of Lexington, Massachusetts Budget Summary Funding Sources FY 2007 Actual FY 2007 Actual FY 2009 Requested FY 2008 Adjusted FY 2009 Requested FY 2009 Recommended Compensation Dollar Increase Percent Increase Tax Le $ 700,397 $ 974,512 $ 1 $ 1 $ 48,372 4.96% Enterprise Funds Indirects $ 415,452 $ 384 $ 370,330 $ 370,330 $ 14,468 -3.76% Fees & Charges $ 15,759 $ 4 $ 4 $ 4 $ 308 -7.15% Parkin Fund $ $ 11,115 4.639 $ - $ - $ - $ - 0.00% Charges for Service 135 $ 4 (12 $ 4 $ 4 $ 4 $ (308) -7.15% TTotal 3100 DPW Oversight $ 1 $ 1,363,618 $ 1,418,560 $ 1,397,213 1 $ 33,595 1 2.46 %1 Appropriation Summary FY 2007 Actual FY 2008 Adjusted FY 2009 Requested FY 2009 Recommended Dollar Increase Percent Increase Compensation $ 816,822 $ 908,214 $ 941,646 $ 950,299 $ 42,085 4.63% Expenses $ 313,951 $ 455,404 $ 476,914 $ 446,914 $ (8 -1.86% Total 3100 DPW Oversight $ 1,130,773 1,363,618 $ 1,418,560 $ 1,397,213 M. $ 33,595 2.46% Level- Service Requests FY 2007 Actual FY 2008 Adjusted FY 2009 Requested FY 2009 Recommended Dollar Increase Percent Increase Total 3110 DPW Administration $ 404 $ 475,392 $ 490,455 $ 498,922 $ 23,530 4.95% Total 3120 Engineering 424 790 523 541 768 526 3 341 0.64% Total 3130 Street Lighting $ 301 $ 364,962 $ 386,337 $ 371,686 $ 6 1.84% Total 3100 DPW Oversight $ 1 1 $ 1 1 $ 1 1 $ 1 1 $ 33 2.46% Object Code Summary FY 2007 Actual FY 2008 Adjusted FY 2009 Requested FY 2009 Recommended Dollar Increase Percent Increase Salaries & Wages $ 780,174 $ 874,039 $ 907,546 $ 931,382 $ 57,343 6.56% Overtime T $ 36,648 $ 34 $ 34 $ 18,917 1 $ 15,258 - 44.65% Compensation $ 816,822 $ 908,214 $ 941,646 $ 950,299 $ 42, 085 4.639 Contractual Services 54 147 150 135 (12 -8.31% Utilities $ 224,642 $ 270,177 $ 287 $ 272,987 $ 2 1.04% Supplies $ 34,388 $ 35,900 $ 36,850 $ 36,850 $ 950 2.65% Small Capital $ - $ 1 $ 1 $ 1 $ - 0.00% Expenses $ 313,951 $ 455,404 $ 476,914 $ 446,914 1 $ (8,490) -1.860 TTotal 3100 DPW Oversight $ 1 $ 1,363,618 $ 1,418,560 $ 1,397,213 1 $ 33,595 1 2.46 %� FY 2009 Recommended Budget & Financing Plan V -5 February 22, 2008 3200 Highway Program: Community Services Town of Lexington, Massachusetts Mission: The Highway Division maintains the town streets, sidewalks and storm water inlets providing for the safe movement of vehicular traffic. In addition, the Road Machinery Division ensures that the Town's fleet is operational and well maintained by providing a repair, maintenance and fuel management program. Budget Overview: Highway Division includes Highway Maintenance, Road Machinery and Snow Removal. Highway Maintenance is responsible for all public streets, sidewalks, public parking lots, drains and brooks: and, performs minor construction repairs, installs traffic signs, lane and line markers, and cleans catch basins. Road Machinery is responsible for the repair and preventive maintenance of 160 vehicles, rolling stock and equipment. Snow Removal is responsible for removing snow and treating 126 lane miles of roads and 58 miles of sidewalks. Highway Division employees work with and provide staff support to the Sidewalk and Center committees. Departmental Initiatives: 1. Develop a plan to re- assign tasks, functions, duties and grades in the Highway Department. 2. Develop a comprehensive drainage maintenance program as required under the Town's NPDES permit. 3. Pursue efficiencies in operations such as the successful computerized street sign program. 4. Continue to develop the best methods and equipment to clean snow from sidewalks. FY 2009 Recommended Budget & Financing Plan V -6 February 22, 2008 3200 Hi Pro Communit Services Town of Lexin Massachusetts I Public Works Director I I Mana of Operations I I Hi Superintendent I Crew Chief I Heav E Oper — I Grader-Shovel Operator. I Information Coordinator I E Foreman I __1 Mechanic Truck Driver/Laborer Authorized /Appropriated Staffin FY 2009 Recommended Bud & Financin Plan V-7 Februar 22, 2008 FY 2005 FY 2006 FY 2007 FY 2008 FY 2009 Actual Actual Actual Actual Recommended Element 3210: Hi Maintenance Mana of Operations 1 1 0 0 0 Supt. of E Hi & Drains 0 0 1 1 1 Crew Chief 3 3 3 3 3 Laborer 2 0 0 0 0 Heav E Operators /Painters 2 7 7 7 7 Li E Operator 3 0 0 0 0 Grader-Shovel Operator 1 1 1 1 1 Information Coordinator 1 1 1 1 1 Seasonal Laborer 0.6 1.2 1.2 1.2 1.2 sub-total FTE 13.6 14.2 14.2 14.2 14.2 Isub -total FT/ PT 13 FT/1 PT 13 FT/2 PT 13 FT/2 PT 13 FT/2 PT 13 FT/2 PT Element 3220: Road Machiner E Foreman 1 1 1 1 1 Mechanic 3 3 3 3 3 sub-total FTE 4 4 4 4 4 Isub -total FT/ PT 4 FT/O PT 4 FT/O PT 4 FT/O PT 4 FT/O PT 4 FT/O PT Total FTE 17.6 18.2 18.2 18.2 18.2 FY 2009 Recommended Bud & Financin Plan V-7 Februar 22, 2008 Program: Community Services 3200 Highway Town of Lexington, Massachusetts Budget Recommendations: The FY 2009 recommended budget represents an $121,,156 or 5.78% increase over the FY08 adjusted budget. This is comprised of a 4.57% increase in compensation and a 6.67% increase in expenses. It continues to include $ of salary for a Highway Superintendent that was funded by the FY2007 override. Recommended Budget: This is a level- service budget except where noted below. The significant changes include: 1. $ increase in compensation for steps and contractual settlements. 2. $ increase in expenses, due to the following factors: expected cost of electricity and paving materials caused by fuel increases; increased trucking costs due to the DPW Facility construction by outsourcing more equipment repair; increased funding for outsourcing more repairs during this period; increased cost of supplies due to the inability to stockpile parts or buy in bulk during construction; and the increased cost of road sand & salt for Snow Removal operations. Budget Requests Not Recommended by the Town Manager: The following program improvement requests have been made by the Director of Public Works: 1. $ for a new full -time Street Opening Inspector. FY 2009 Recommended Budget & Financing Plan V -8 February 22, 2008 3200 Highway Program: Community Services Town of Lexington, Massachusetts Budget Summary Funding Sources FY 2007 Actual FY 2007 Actual I FY 2008 Adjusted Dollar Increase FY 2009 Requested FY 2009 Recommended Dollar Increase Percent Increase Tax Le $ 1 $ 1 $ 1 $ 1 $ 129,501 7.57% Enterprise Funds Indirects $ 369,587 $ 355,690 $ 343,241 $ 343,241 $ 12,449 -3.50% Fees & Charges $ 77,022 $ 30,000 $ 36,207 $ 34 $ 4 13.68% Parking Fund $ 77,022 $ $ 30,000 $ $ 36,207 $ 34 $ 4 13.68% TTotal 3200 Highway $ 2 $ 2 $ 2 $ 2 1 $ 121 1 5.78 0 /ol Appropriation Summary FY 2007 Actual FY 2008 Adjusted FY 2009 Requested FY 2009 Recommended Dollar Increase Percent Increase Compensation $ 1 $ 889,543 $ 891,664 $ 930,204 $ 40,661 4.57% Expenses $ 1 $ 1 $ 1 $ 1 $ 80,495 6.67% Total 3200 Highway $ 2 $ 2 $ 2 $ 2 $ 121,156 5.78% Level- Service Requests FY 2007 Actual FY 2008 Adjusted FY 2009 Requested FY 2009 Recommended Dollar Increase Percent Increase Total 3210 Highway Maintenance $ 878,492 $ 882,960 $ 898,699 $ 923,492 $ 40,532 4.59% Total 3220 Road Machinery $ 664,699 $ 603,343 $ 643,295 $ 647 $ 43,936 7.28% Total 3230 Snow Removal $ 757 $ 610,237 $ 645,162 $ 646,925 $ 36,688 6.01% Total 3200 Highway $ 2 $ 2 $ 2 $ 2 $ 121,156 5.78% Object Code Summary FY 2007 Actual FY 2008 Adjusted FY 2009 Requested FY 2009 Recommended Dollar Increase Percent Increase Salaries & Wages $ 836,799 $ 773,674 $ 775,795 $ 811 $ 38,054 4.92% Overtime $ 267 $ 115,869 $ 115,869 $ 118,476 $ 2 2.25% Compensation $ 1 $ 889,543 $ 891,664 $ 930,204 $ 40,661 4.57% Contractual Services $ 403,859 $ 453,625 $ 479,220 $ 477 $ 24,095 5.31% Utilities $ 207 $ 204,575 $ 218,075 $ 216,575 $ 12,000 5.87% Supplies $ 441 $ 495,297 $ 544,697 $ 539,697 $ 44 8.96% Small Capital $ 142,640 $ 53,500 $ 53,500 $ 53,500 $ - 0.00 Expenses $ 1 $ 1 $ 1 $ 1 $ 80,4951 6.67 v Total 3200 Highway $ 2 $ 2 $ 2 $ 2 $ 121,156 5.78% FY 2009 Recommended Budget & Financing Plan V -9 February 22, 2008 Program: Community Services 3300 Public Grounds Town of Lexington, Massachusetts Mission: The Park and Forestry Division, working with other Town Departments, user groups and concerned citizens, support various Town services and recreational opportunities that help to preserve the Town's green character and open spaces and promote public safety. The Cemetery Division serves bereaved families and provides well- maintained cemetery grounds. Budget Overview: The Public Grounds Division is comprised of the Parks, Forestry and Cemetery functions. The Parks staff maintain 9 parks, 12 playgrounds, 28 conservation areas, 41 athletic fields, 12 school grounds, 4 tennis facilities, 3 historical sites, the pool and reservoir complexes and the Town's bicycle, fitness and conservation trails totaling approximately 630 acres. Lexington's athletic fields are used by many groups, which puts excessive demands on these facilities. Improving turf quality (safety, playablility, and aesthetics) continues to be an ongoing program. The Forestry staff maintain approximately 10,000 street trees, an undetermined number of trees on Park and Conservation lands and numerous shrub bed plantings on park, cemetery, school and conservation properties and along right-of-ways. The Cemetery staff is responsible for the administration and maintenance of four cemeteries including 21.5 acres in Westview, 6.9 acres in Munroe, 1.28 in Colonial and .5 acres in Robbins. Staff works with the Recreation, Tree and Bike Path committees. Departmental Initiatives: 1. Continue the implementation of a proactive park maintenance program to provide safe, well- maintained, aesthetically pleasing park, athletic field and public grounds areas. 2. Implement a program to improve two public grounds /athletic turf areas per year. 3. Continue the implementation of a proactive tree maintenance program to minimize hazard trees and perform timely tree pruning to promote good tree health, safety and aesthetics. 4. Continue to plant trees as funds become available. 5. Continue the implementation of a comprehensive turf maintenance program designed to improve the quality of the turf and the appearance of the cemeteries. 6. Continue to coordinate the restoration and improvement projects at Ye Olde Burial Ground and Munroe Cemetery. FY 2009 Recommended Budget & Financing Plan V -10 February 22, 2008 3300 Public Grounds Pro Communit Services Town of Lexin Massachusetts Public Works I Mana of Operations I I Superintendent of Public Grounds I Cre Chief I I Oper La borer /Driver Heav E Leadman H eav y E Crew Chief I Arboristl I I Laborer Cemeter Foreman I — Crew Chiefl FDept Clerk I — Heavv EaUiD. Ober Authorized /Appropriated Staffin FY 2009 Recommended Bud & Financin Plan V -11 Februar 22, 2008 FY 2005 FY 2006 FY 2007 FY 2008 FY 2009 Actual Actual Actual Actual Recommended Element 3310: Parks Division Superintendent of Public Grounds 1 1 1 1 1 Crew Chief 4 4 4 4 4 Heav E Operator 3 6 6 6 6 Li E Operator 1 0 0 0 0 Laborer-Truck Driver 4 2 2 2 2 Leadmen 2 2 2 2 2 sub-total FTE is is is is 15 I sub -total FT/PT 15 FT/0 PT 15 FT/0 PT 15 FT/0 PT 15 FT/0 PT 15 FT/0 PT Element 3320: Forestr Division Arborist 2 3 2 2 2 Crew Chief 2 1 1 1 1 W4 Arborist 0 0 1 1 1 sub-total FTE 4 4 4 4 4 sub-total FT/ PT 4 FT/0 PT 4 FT/0 PT 4 FT/0 PT 4 FT/0 PT 4 FT/0 PT Element 3330: Cemeter Division Cemeter Foreman 1 1 1 1 1 Crew Chief 0 1 1 1 1 Heav E Operator 1 1 1 1 1 Laborer-Truck Driver 0 0 0 0 0 Department Clerk 1 1 1 1 1 sub-total FTE 3 4 4 4 4 I sub -total FT/ PT 3 FT/0 PT 4 FT/0 PT 4 FT/0 PT 4 FT/0 PT 4 FT/0 PT Tota I FTE 22 23 23 23 23 Total Full/Part Time 22 FT/0 PT 23 FT/0 PT 23 FT/0 PT 23 FT/0 PT 23 FT/0 PT FY 2009 Recommended Bud & Financin Plan V -11 Februar 22, 2008 Program: Community Services 3300 Public Grounds Town of Lexington, Massachusetts Budget Recommendations: The FY 2009 recommended budget represents a $86,,604 or 6.46% increase over the FY08 adjusted budget for the General Fund and Revolving Funds. This is comprised of a 5.82% increase in compensation and a 9.16% increase in expenses. This budget continues to include $ in salaries and expenses (tree planting) that were funded by the FY2007 override. Recommended Budget: This is alevel- service budget except where noted below. The significant changes include: 1. $ increase in compensation comprised of a $ program improvement request for improved grounds maintenance at Lexington cemeteries and the balance in compensation for steps and contractual settlements. 2. $23,573 increase in expenses primarily attributable to: a) a $ program improvement request for the improved grounds maintenance at Lexington cemeteries (Element 3330); b) a $ program improvement request for improved turf and public grounds maintenance; c) an increase in the cost of police details and materials; and d) services to provide timely and efficient tree service and hazard tree mitigation in the Forestry element (3320). Budget Requests Not Recommended by the Town Manager: The following program improvement requests have been made by the Director of Public Works: 1. $46,,663 for additional Turf and Public Grounds Maintenance staff. 2. $8,000 for Turf and Public Ground Maintenance. 3. $ for Tree Planting. 4. $ for Cemetery Ground Maintenance. FY 2009 Recommended Budget & Financing Plan V -12 February 22, 2008 3300 Public Grounds Program: Community Services Town of Lexington, Massachusetts Budget Summary Funding Sources FY 2007 Actual FY 2007 Actual FY 2009 Requested FY 2008 Adjusted Dollar Increase FY 2009 Requested FY 2009 Recommended $ 1 Dollar Increase Percent Increase Tax Le $ 917 838 $ 967 929 $ 955 150 $ 1 034 533 $ 66 6.88% Enterprise Funds Indirects $ 100 000 $ 100 000 $ 100 000 $ 100 000 $ - 0.00% Fees & Charges $ 128 263 $ 118 135 $ 123 000 $ 118 135 $ - 0.00% Fees $ 128 263 $ 118 135 $ 123 000 $ 118 $ - 0.00% Directed Funding $ 100 $ 100 $ 120 $ 120 $ 20,000 20.00% Cemetery Trust $ 100 000 $ 100 000 $ 120 000 $ 120 000 $ 20 20.00% Revolving Funds $ 108 000 $ 55 000 $ 55 $ 55 000 $ - 0.00% Burial Containers $ 33 000 $ 35 000 $ 35 000 $ 35 000 $ - 0.00% Tree $ 75 $ 20 $ 20 $ 20 $ - 0.00% Total 3300 Public Grounds $ 1,354,101 $ 1,341,064 $ 1,353,150 $ 1,427,668 $ 86,604 6.46 Appropriation Summary FY 2007 Actual FY 2008 Adjusted FY 2009 Requested FY 2009 Recommended Dollar Increase Percent Increase Compensation $ 1 $ 1 $ 1 $ 1 $ 63,031 5.82% Expenses $ 324 $ 257 $ 262 $ 280 $ 23,573 9.16% Total 3300 Public Grounds $ 1,347,659 $ 1,341,064 $ 1,353,150 $ 1,427,668 $ 86,604 1 6.46% Level- Service Requests FY 2007 Actual FY 2008 Adjusted FY 2009 Requested FY 2009 Recommended Dollar Increase Dollar Increase Percent Increase Total 3310 Parks Divison $ 773 316 $ 815 $ 820 $ 862 740 $ 46 5.74% Total 3320 Forest $ 224 $ 247 $ 252 $ 260 $ 13,145 5.30% Total 3330 Cemetery $ 275 $ 277 $ 280 $ 303 $ 26,648 9.61% Total 3300 Public Grounds 1 $ 1,272,981 1 $ 1,341,064 $ 1,353,150 $ 1,427,668 $ 86,604 6.46% Object Code Summary FY 2007 Actual FY 2008 Adjusted FY 2009 Requested FY 2009 Recommended Dollar Increase Percent Increase Salaries & Wage $ 940 973 $ 1 $ 1 028 252 $ 1 079 373 $ 57 634 5.64% Overtime $ 81 $ 62 $ 62 $ 67 $ 5 8.69% Compensation $ - $ -1 $ -1 $ -1 $ 63 5.82% Contractual Services $ 102 $ 98 $ 104 $ 113 $ 15,230 15.43% Utilities $ 14 $ 30 $ 30 $ 30 $ 143 0.47% Supplies $ 128 $ 119 $ 120 $ 128 $ 9 7.71% Small Capital $ 5 $ 8 $ 7 $ 7 $ (1 - 11.76% Expenses $ 250 $ 257 $ 262 $ 280 $ 23 9.16% Total 3300 Public Grounds $ 1,272,980 $ 1,341,064 $ 1,353,150 1 $ 1,427,668 $ 86,604 6.46 FY 2009 Recommended Budget & Financing Plan V -13 February 22, 2008 3400 Environmental Services Program: Community Services Town of Lexington, Massachusetts Mission: The Environmental Services Division manages the solid waste generated by residents including educating residents in ways to reduce the solid waste they generate, promoting recycling and composting efforts and reducing the toxicity of the waste stream. Budget Overview: The Environmental Services Division includes Refuse Collection, Recycling, and Refuse Disposal. Refuse collection is the curbside collection of non - recyclable residential solid waste and the separate collection of large appliances and yard waste. In FY2008, the Town entered into a new contract with JRM Hauling and Recycling Inc. for the collection and transportation of solid waste. Recycling is the curbside collection of recyclable products, management of yard waste operations at the Hartwell Avenue Compost Facility, operation of the Minuteman Household Hazardous Products regional facility and collection of televisions, computer monitors and other electronics (CRT's) and corrugated cardboard. In FY2008, the Town entered into a new contract with JRM Hauling and Recycling Inc. for the collection and transportation of recyclables. Refuse disposal is the disposal of the Town's solid waste. The Town is currently under contract with Wheelabrator in North Andover for this service. This contract ends in 2010. Departmental Initiatives: 1. Continue implementation of "Visible Recyclables Ban" and examine feasibility of enforcing mandatory recycling by -law. 2. Examine potential solid waste disposal options regarding post 2010 refuse disposal contract 3. Comply with DEP mercury waste regulation. 4. Update Business Plan for the Lexington Compost Facility 5. Develop and implement medical sharps disposal program. 6. Examine economic feasibility of automated curbside refuse collection 7. Expand recycling options in municipal and school buildings. 8. Explore recycling access for businesses. 9. Examine economic feasibility of single- stream (no separation of materials) recycling collection. FY 2009 Recommended Budget & Financing Plan V -14 February 22, 2008 3400 Environmental Services Program: Community Services Town of Lexington, Massachusetts Public Works Director I Manager of Operations I I Superintendent of Environmental Services I I Heavy Equipment I Operator Authorized /Appropriated Staffing FY 2005 Actual FY 2006 Actual FY 2007 Actual FY 2008 Actual FY 2009 Recommended Element 3420: Recycling Superintendent of Environmental Services 1 1 1 1 1 Heavy Equipment Operator 1 1 1 1 1 Seasonal 0 0.3 0.3 0.4 0.4 F-- I I , I , F Notes: *Positions paid out of DPW Compost Operations Revolving Fund. FY 2009 Recommended Budget & Financing Plan V -15 February 22, 2008 3400 Environmental Services Program: Community Services Town of Lexington, Massachusetts Budget Recommendations: The FY 2009 recommended budget represents a $37,,142 or 1.47% increase over the FY08 adjusted budget. This is comprised of a 2.42% increase in compensation and a 1.42% increase in expenses. It continues to include the $ in expenses (curbside yard waste collection program) that were funded by the FY2007 override. Recommended Budget: This is alevel- service budget except where noted below. The significant changes include: 1. $ increase in compensation for steps and contractual settlements. 2. $ increase in expenses, which is primarily due to a 4% increase ($25,,550) in the tipping fee charged to dispose of Lexington's solid waste (See Element 3430 Refuse Disposal). The FY09 tipping fee is $71.50 and refuse tonnage is projected at 9,300 tons.) Budget Requests Not Recommended by the Town Manager: The following program improvement requests have been made by the Director of Public Works: 1. $ for a new full -time W -4 Operator at the Hartwell Avenue Compost Facility. FY 2009 Recommended Budget & Financing Plan V -16 February 22, 2008 3400 Environmental Services Program: Community Services Town of Lexington, Massachusetts Budget Summary Funding Sources FY 2007 Actual FY 2007 Actual FY 2009 Requested FY 2008 Adjusted Dollar Increase FY 2009 Requested FY 2009 Recommended $ 132,387 Dollar Increase Percent Increase Tax Levy $ 2 $ 2 $ 2 $ 2 $ 23,794 1.11% Enterprise Funds (Indirects) $ - $ - $ - 1 $ - 0.00% Revolving Funds $ 403,503 $ 385,800 $ 397 $ 399,148 $ 13,348 3.46% Compost Operations $ 200,000 $ 210,800 $ 222 $ 224,148 $ 13,348 6.33% MHHP Operations $ 203,503 $ 175,000 $ 175,000 $ 175,000 $ - 0.00% Total 3400 Environmental Serv. $ 2 $ 2 $ 2 $ 2 $ 37,142 1.47% Appropriation Summary FY 2007 Actual FY 2008 Adjusted FY 2009 Requested FY 2009 Recommended Dollar Increase Percent Increase Compensation $ 132,387 $ 135,021 $ 137,015 $ 138,293 $ 3 2.42% Expenses $ 2 $ 2 $ 2 $ 2 $ 33,870 1.42% Total 3400 Environmental Serv. $ 2 1 $ 2 1 $ 2 $ 21563,770 1 $ 37,142 1 1.470/0 Level- Service Requests FY 2007 Actual FY 2008 Adjusted FY 2009 Requested FY 2009 Recommended Dollar Increase Dollar Increase Percent Increase Total 3410 Refuse Collection $ 730,812 $ 725,000 $ 725,000 $ 725,000 $ - 0.00% Total 3420 Recycling $ 1 $ 1 $ 1 $ 1 $ 11,592 1.00% Total 3430 Refuse Disposal $ 618,076 $ 639,400 $ 664,950 $ 664,950 $ 25,550 4.00% Total 3400 Environmental Serv. $ 2,505,844 $ 2,526,628 $ 2,564,270 $ 2,563,770 $ 37,142 1.47% Object Code Summary FY 2007 Actual FY 2008 Adjusted FY 2009 Requested FY 2009 Recommended Dollar Increase Percent Increase Salaries & Wage $ 118,359 $ 119 $ 120,259 $ 121 $ 2 1.79% Overtime $ 14,027 1 $ 15,990 r $ 16,756 I s 17 $ 1,143 7.15% Compensation $ 132,387 $ 135,02 $ 137,015 $ 138,293 $ 3 2.42 Contractual Services $ 2 $ 2 $ 2 $ 2 $ 27,544 1.18% Utilities $ 3 $ 3 $ - $ - $ (3 - 100.00% Supplies $ 36,076 $ 52 $ =56.,800f $ 56,800 $ 4 8.80% Small Capital $ - $ - $ - $ - $ - 0.00% Ex erases $ 2,373 ,4571 $ 2,39-1,,607 $ 2, 422,222 $ 2, 420, 444 $ 28,837 -1.2-1 Debt Service $ 1 $ - $ 5, 033 $ 5, 033 1 $ 5,0331 -100.00 Total 3400 Environmental Serv. $ 2,505,844 1 $ 2,526,628 $ 2 1 $ 2,563,770 1 $ 37,142 1 1.47 %] FY 2009 Recommended Budget & Financing Plan V -17 February 22, 2008 Program: Community Services 3500 Transportation Town of Lexington, Massachusetts Mission: The Transportation Services Office provides transportation and parking services to local businesses and neighborhoods. Services emphasize the needs of seniors, students and persons with special needs. Budget Overview: The Transportation Office includes Lexpress and the Parking Operations in Lexington Center. The Lexpress neighborhood mini -bus system is funded through several sources. Of the $ request for Lexpress in FY 2009, $ comes from the tax levy. Additional funding for Lexpress includes an M BTA subsidy of $ estimated fare revenue of $ and Transportation Demand Management funds of $ This budget reflects 9,008 hours of community mini -bus service. FY2009 will be the second year of a three -year contract with Joseph's Transportation & Limousine to provide Lexpress service. Parking Operations includes the management and operation of the three public parking lots, including the Depot Square lot, and the Lexington Center parking permit program. It includes the Town Hall parking program and coordination of the traffic safety functions between Town departments. The Transportation Coordinator serves as staff liaison to the Traffic Safety Advisory Committee. Transportation staff works with the Transportation Advisory Committee, Traffic Safety Advisory Committee, and the Traffic Mitigation Group. Departmental Initiatives: 1. Increase ridership on Lexpress. 2. Promote community awareness of Lexpress routes. 3. Continue to adapt Lexpress service to the needs of the community. 4. Improve Lexpress customer service. 5. Publicize regional transportation options. 6. Maintain a viable mix of long -term and short -term parking in the Center Business District. 7. Promote community awareness of the Center parking permit program. FY 2009 Recommended Budget & Financing Plan V -18 February 22, 2008 3500 Transportation Pro Communit Services Town of Lexin Massachusetts I Public Works Director I I Transportation Coordinator I I Department Clerk (PT) I Parkin Operations Supervisor (PT) I Parkin Attendants (PT) Authorized /Appropriated Staffin FY 2009 Recommended Bud & Financin Plan V-19 Februar 22, 2008 FY 2005 FY 2006 FY 2007 FY 2008 FY 2009 Actual Actual Actual Actual Recommended Element 3510: Lexpress Transportation Coordinator 1 1 1 0.5 0.5 Clerk 0.6 0.6 0.6 0.3 0.3 sub-total FTE 1.6 1.6 1.6 0.8 0.8 sub-total FT/ PT 1 FT/1 PT 1 FT/1 PT 1 FT/1 PT 1 FT/1 PT 1 FT/1 PT Element 3520: Parkin Operations Transportation Coordinator 0 0 0 0.5 0.5 Clerk 0 0 0 0.3 0.3 Parkin Attendant Supervisor 0.5 0.5 0.5 0.5 0.5 Parkin Attendant 2.2 2.2 2.2 2.2 2.2 sub-total FTE 2.7 2.7 2.7 3.5 3.5 ,sub-total FT/ PT 0 FT/5 PT 0 FT/5 PT 0 FT/5 PT 0 FT/5 PT 0 FT/5 PT Total FTE 4.3 4.3 4.3 4.3 4.3 FY 2009 Recommended Bud & Financin Plan V-19 Februar 22, 2008 3500 Transportation Program: Community Services Town of Lexington, Massachusetts Budget Recommendations: The FY 2009 recommended budget represents a $14,,052 or 2.26% increase over the FY08 adjusted budget. This is comprised of a 7.37% increase in compensation and a 0.88 increase in expenses. It continues to include $ in expenses (Lexpress operations) that were funded by the FY2007 override. Recommended Budget This is a level- service budget except where noted below. The significant changes include: 1. $5,524 increase in compensation as the result of implementing deferred step increases for the parking lot attendants, fully funding vacation coverage for the attended booth, as well as contractual step increases for the Transportation Office staff. Budget Requests Not Recommended by the Town Manager None requested. FY 2009 Recommended Budget & Financing Plan V -20 February 22, 2008 3500 Transportation Program: Community Services Town of Lexington, Massachusetts Budget Summary Funding Sources FY 2007 Actual FY 2007 Actual FY 2009 Requested FY 2008 Adjusted Dollar Increase FY 2009 Requested FY 2009 Recommended $ 123,902 Dollar Increase Percent Increase Tax Le $ 325,102 $ 278,055 $ 277,608 $ 279,711 $ 1 0.60% Enterprise Funds Indirects $ - $ - $ - $ - $ - 0.00% Fees & Charges $ 100,230 $ 138,000 $ 142,000 $ 142,000 $ 4 2.90% Lex ress Fares $ 77 $ 80 $ 81 $ 81 $ 1 000 1.25% TDM Allocation $ 23,000 $ $ 58,000 $ $ 61,000 $ 61,000 $ $ 3 5.17% Parking Meter Fund $ 76,605 $ 125,832 $ 132 $ 134 $ $ 8 6.67% Grants (MBTA) $ 80,000 $ 80,000 $ 80,000 $ 80,000 $ - 0.00% Total 3500 Transportation $ 581,937 ' T ' 621,887 489,933 $ 631,733 $ 635,939 $ 14,052 2.26% Appropriation Summary FY 2007 Actual FY 2008 Adjusted FY 2009 Requested FY 2009 Recommended Dollar Increase Percent Increase Compensation $ 123,902 $ 131,954 $ 137 $ 141,684 $ 9 7.37% Expenses $ 442 $ 489,933 $ 494 $ 494 $ 4 0.88% I 3500 Transportation I $ 566,379 I $ 621,887 I $ 631 I $ 635,939 I $ 14,052 I 2.26% I Level- Service Requests FY 2007 Actual FY 2008 Adjusted FY 2009 Requested FY 2009 Recommended Dollar Increase Percent Increase Total 3510 Lexpress $ 498,102 $ 494,911 $ 499,608 $ 501 $ 6 1.37% Total 3520 Parking Operations $ 68,277 $ 126,976 $ 132 $ 134 $ 7 5.71% Total 3500 Transportation $ 566,379 1 $ 621,887 1 $ 631,733 1 $ 635,939 1 $ 14,052 2.26 0 /0 Object Code Summary FY 2007 Actual FY 2008 Adjusted FY 2009 Requested FY 2009 Recommended Dollar Increase Percent Increase Salaries & Wages $ 123,902 $ 131,954 $ 137 $ 141,684 $ 9 7.37% Overtime $ - $ - $ - $ - $ - 0.00% Compensation $ 123,902 $ 131,954 $ 137 $ 141,684 $ 9 7.37% Contractual Services $ 438,625 $ 483,933 $ 488,305 $ 488,305 $ 4 0.90% Utilities $ 2 $ 4 $ 4 $ 4 $ - 0.00% Supplies $ 1 $ 1 $ 1 $ 1 $ (50) -3.45% Small Capital $ - $ - $ - $ - $ - 0.00% Expenses $ 442 $ 489,933 $ 494 $ 494 .$ 4,322 0.88% Total 3500 Transportation 566,379 621,88 631,733 635,939 14,052 2.26% FY 2009 Recommended Budget & Financing Plan V -21 February 22, 2008 3600 Water Enterprise Program: Community Services Town of Lexington, Massachusetts Mission: The Water /Sewer Division provides safe drinking water by regular monitoring and testing of water and maintaining and improving the water system infrastructure. Budget Overview: The Water Division budget is comprised of Water Operations, Massachusetts Water Resources Authority (MWRA) purchases and Indirect Support from the General Fund. The Water Operations maintains and repairs the water system that delivers water to Lexington homes and businesses through 154 miles of water mains, 1500 fire hydrants and two water towers that store 3.24 million gallons of water. The Town has a three -block inclining rate structure to encourage water conservation. As a customer uses more water, the water rate increases. Customers are billed twice per year. The Town also sells water to the Town of Bedford at the MWRA wholesale rate plus a small administrative fee. The MWRA provides water to Lexington. Indirect support from the General Fund reflects Payments -In- Lieu -of -Taxes (PILOT) and those Water Enterprise Fund expenses (benefits,, insurance, engineering support) that are appropriated in the General Fund. The Water Enterprise Fund, therefore, reimburses the General Fund for these expenses through an indirect cost transfer. The Indirect Support from the Water Enterprise Fund to the General Fund has also been reduced by $ to more accurately reflect the true costs of this General Fund support. In FY07, the $ PILOT began to be reduced by $ annually by the Board of Selectmen with the intention of eliminating the PILOT in four years. The FY09 Water Operating Expenses request, therefore, has also been decreased by $ for the third year of this four -year PILOT reduction. Departmental Initiatives: 1. Continue the hydrant maintenance program. 2. Complete the Town wide meter change -out program by installing the last 3200 meters that will be read via outside indicators. This will all but eliminate estimated readings. 3. Plan and implement a Backflow testing Program for the 2400 plus irrigation meters that have been installed. 4. Reduce the number of Pit Meters in Town and change out the manual reads on the ones that cannot be eliminated. 5. Update all the "paper tie cards" for GIS implementation. FY 2009 Recommended Budget & Financing Plan V -22 February 22, 2008 3600 Water Enterprise Program: Community Services Town of Lexington, Massachusetts Public Works Director I Manager of Operations I Dept. Clerk Water /Sewer Superintendent Crew Chief Heavy Equipment Op. X -Conn. Inspector Meter Reader /Laborer �j Grader - Shovel Op. Authorized /Appropriated Staffing FY 2009 Recommended Budget & Financing Plan V -23 February 22, 2008 FY 2005 Actual FY 2006 Actual FY 2007 Actual FY 2008 Actual FY 2009 Recommended Superintendent of Water & Sewer 0.5 0.5 0.5 0.5 0.5 Crew Chief 2 2 2 2 2 Grader - Shovel Operator 1 1 1 1 1 Leadman Cross Connector Ins ector 1 2 2 2 2 Heavy Equipment O erator 2 3 3 3 4 Laborer -Truck Driver 2 0 0 0 0 Department Clerk 0 0 0.2 0.2 0.2 Meter Reader Laborer 2 2 2 2 1 FY 2009 Recommended Budget & Financing Plan V -23 February 22, 2008 Program: Community Services 3600 Water Enterprise Town of Lexington, Massachusetts Budget Recommendations: The FY 2009 recommended budget represents a $742,,128 or 11.20% increase over the FY08 adjusted budget. The MWRA water assessment, the largest part of this budget, is estimated to increase by 12.29 percent. The MWRA will provide final approved assessment in June 2008. This amount is the preliminary assessment. Recommended Budget: This is a level service budget. The significant changes include: 1. $ decrease in expenses related to the Board of Selectmen's policy to phase out the payment -in- lieu -of -taxes transfer from the Water Enterprise Fund to the General Fund. 2. $ increase in expenses due to partially fund a vehicle (the other half covered by the Wastewater Enterprise Fund). 3. $ or 12.29 percent increase in the MWRA assessment. More accurate estimates of MWRA costs will be available in June 2008. 4. $ decrease in the indirect cost payment from the Water Enterprise Fund to the General Fund. This is the result of the Finance Department analyzing water division indirect costs and bringing the payment in line with actual costs. 5. $ increase in debt service for previously authorized capital projects and proposed capital projects shown in Section XI of this budget, including the new DPW Facility. Budget Requests Not Recommended by the Town Manager: None requested. FY 2009 Recommended Budget & Financing Plan V -24 February 22, 2008 3600 Water Enterprise Program: Community Services Town of Lexington, Massachusetts Budget Summary Funding Sources FY 2007 Actual FY 2008 Adjusted FY 2009 Requested FY 2009 Recommended Dollar Increase Dollar Increase Percent Increase Tax Levy $ - $ - $ - $ - $ - 0.00% Enterprise Funds $ 6 $ 6 $ 7 $ 7 $ 742,128 11.20% User Charges $ 5 6 7 7 1 17.93% Connection Fees $ 50,000 $ 50,000 $ 50,000 $ 50,000 $ - 0.00% Investment Income $ 10,000 $ 10,000 $ 10,000 $ 10,000 $ - 0.00 0 /0 Misc. Fees $ 40,000 $ 40,000 $ 40,000 $ 40,000 $ - 0.00 0 /0 Retained Earnings $ 500,000 $ 362,570 $ - $ - $ 362,570 0.00 0 /0 Fees & Charges $ - $ - $ - $ - $ - 0.00 0 /0 Total 3600 Water Enterprise $ 6,512,864 $ 6,623,844 $ 7,249,684 $ 7,365,977 359,5117 742,128 11.20% Appropriation Summary FY 2007 Actual FY 2008 Adjusted FY 2009 Requested FY 2009 Recommended Dollar Increase Dollar Increase Percent Increase Compensation $ 558,368 $ 585,708 $ 584,646 $ 606,952 $ 21 3.63% Expenses $ 679,714 $ 569,800 $ 463,845 $ 463,845 $ (105,955) - 18.60% Debt Service $ 358,301 $ 490,833 $ 850,688 $ 850,350 $ 359,517 73.25% MWRA $ 4 $ 4 $ 4 $ 4 $ 506,098 12.29% Indirects $ 883,964 $ 859,728 $ 820,952 $ 820,952 $ (38,776) - 4.51% (Total 3600 Water Enterprise $ 6,512,864 1 $ 6,623,844 1 $ 7,249,684 1 $ 7,365,972 1 $ 742,128 1 11.20 %I Level- Service Requests FY 2007 Actual FY 2008 Adjusted FY 2009 Requested FY 2009 Recommended Dollar Increase Dollar Increase Percent Increase Total 3610 Water Operations $ 1 $ 1 $ 1 $ 1 $ 274,806 16.69% Total 3620 MWRA $ 4 $ 4 $ 4 $ 4 $ 506,098 12.29% Indirects $ 883,964 $ 859 $ 820,952 $ 820,952 $ (38,776) - 4.51% Total 3600 Water Enterprise $ 6 $ 6 $ 7 $ 7 $ 742,128 11.20% Object Code Summary FY 2007 Actual FY 2008 Adjusted FY 2009 Requested FY 2009 Recommended Dollar Increase Percent Increase Salaries & Wages $ 454,807 $ 466,871 $ 465,809 $ 485,441 $ 18,570 3.98% Overtime $ 103,561 $ 118,837 $ 118,837 $ 121,511 $ 2 2.25% Compensation $ 558,368 $ 585,708 $ 584,646 $ 606,952 $ 2 3.63% Contractual Services $ 487 $ 383,000 $ 254 $ 254 $ (128,555) - 33.57% Utilities $ 3 $ 3 $ 3 $ 3 $ 200 5.71% Supplies $ 73,556 $ 55,300 $ 60,700 $ 60,700 $ 5 9.76% Small Capital $ 115,552 1 $ 128,000 1 $ 145,000 1 $ 145,000 1 $ 17,000 1 13.28% Expenses 1 $ 679,7 $ 569,800 $ 463,845 $ 463,845 $ 005,955) -8.60 96 Debt Service 1 $ 358,30 $ 490,833 $ 850, 688 $ 850,350 $ 359,5117 73.25% MWRA $ 4, 032,517 $ 4 1 $ 4 , , 5 2 9 , 5531 $ 4,623,873 $ 506, 098 -12.299 Indirects $ 883,964 $ 859,728 $ 820,952 $ 820,952 $ (38,776) -4.51 Total 3600 Water Enterprise $ 6 $ 6 $ 7 $ 7 $ 742 11.20% FY 2009 Recommended Budget & Financing Plan V -25 February 22, 2008 3700 Sewer Enterprise Program: Community Services Town of Lexington, Massachusetts Mission: The Water /Sewer Division ensures the proper and safe discharge of wastewater though the operation of pumping stations and by maintaining and improving the wastewater system infrastructure. Budget Overview: The Sewer Division budget is comprised of Wastewater Operations, Massachusetts Water Resources Authority (MWRA) purchases and Indirect Support from the General Fund. The Sewer Division maintains the wastewater system that serves 99 percent of Town residences and businesses through 34 miles of trunk lines, 119 miles of street lines and 9,524 service connections. There are also nine sewage - pumping stations operated by the Sewer Division. The Town has a three -block inclining rate structure to encourage conservation. Customer sewer usage is determined based on water usage over the same period. The MWRA provides wastewater treatment to Lexington and greater Boston at the Deer Island treatment facility. Indirect Support from the General Fund reflects Payments -In- Lieu -of -Taxes (PILOT) and those Wastewater Enterprise Fund expenses (benefits, insurance, engineering support) that are appropriated in the General Fund. The Wastewater Enterprise Fund, therefore, reimburses the General Fund for these expenses through an indirect cost transfer. The Indirect Support from the Wastewater Enterprise Fund to the General Fund has also been reduced by $ to more accurately reflect the true costs of this General Fund support. In FY07 the $250,,000 PILOT began to be reduced by $ annually by the Board of Selectmen with the intention of eliminating the PILOT in four years. The FY09 Wastewater Operating Expenses request has also been decreased by $62,500 for the third year of this four -year PILOT elimination. Departmental Initiatives: 1. Rehab and refurbish all nine pump stations (one per year) and bring them up to OSHA standards. 2. Clear and repair access routes to all sewer easements. 3. Continue pipe flushing program and root removal in problem areas. 4. Initiate a public educational program related to inflow and infiltration into the Town's sewer lines. FY 2009 Recommended Budget & Financing Plan V -26 February 22, 2008 3700 Sewer Enterprise Program: Community Services Town of Lexington, Massachusetts Public Works Director I Manager of Operations I Water /Sewer Superintendent Crew Chief Heavy Equipment Op. Laborer/Truck Driver Authorized /Appropriated Staffing Dept. Clerk FY 2009 Recommended Budget & Financing Plan V -27 February 22, 2008 FY 2005 Actual FY 2006 Actual FY 2007 Actual FY 2008 Actual FY 2009 Recommended Superintendent of Water & Sewer 0.5 0.5 1 0.5 0.5 0.5 Crew Chief 1 1 1 1 1 Foreman 0 0 0 0 0 Heavy Equipment O erator 1 2 2 2 2 Department Clerk 0.2 0.2 0.2 Laborer o. 1 0 0 0 0 FY 2009 Recommended Budget & Financing Plan V -27 February 22, 2008 Program: Community Services 3700 Sewer Enterprise Town of Lexington, Massachusetts Budget Recommendations: The FY 2009 recommended budget represents a $346,,115 or 4.60% increase over the FY08 adjusted budget. The MWRA water assessment, the largest part of this budget, is estimated to increase by 5.51 percent. The MWRA w i l l provide its final approved assessment in June 2008. This amount is based upon a preliminary assessment. Recommended Budget: This is alevel- service budget. The significant changes include: 1. $ decrease in expenses related to the Board of Selectmen's policy to phase out the payment -in- lieu -of -taxes transfer from the Wastewater Enterprise Fund to the General Fund. 2. $ increase in expenses to partially fund the purchase of a vehicle (the other half covered by the Water Enterprise Fund). 3. $ or 5.51 percent increase in the MWRA assessment. More accurate estimates of MWRA costs will be available in June 2008. 4. $ decrease in the indirect cost payment from the Wastewater Enterprise Fund to the General Fund. This is the result of the Finance Department analyzing sewer (wastewater) division indirect costs and bringing this payment in line with actual costs. 5. $ increase for debt service for previously authorized capital projects and projects proposed in Section XI of this budget, including the new DPW Facility. Budget Requests Not Recommended by the Town Manager: None requested. FY 2009 Recommended Budget & Financing Plan V -28 February 22, 2008 3700 Sewer Enterprise Program: Community Services Town of Lexington, Massachusetts Budget Summary Funding Sources FY 2007 Actual FY 2008 Adjusted FY 2009 Requested FY 2009 Recommended Dollar Increase Dollar Increase Percent Increase Tax Levy $ - $ 245,512 $ 243,884 $ $ - 0.00% Enterprise Funds $ 7 $ 7 $ 8 $ 7 $ 346,115 4.60% User Charges - 10.39% 7 7 $ 7 7 346 4.64% Connection Fees $ 1 $ 1 $ 1 $ 1 $ - 0.00% Investment Income $ 10,000 $ 10,000 $ 10,000 $ 10,000 $ - 0.00 0 /0 Misc. Fees $ 50,000 $ 50,000 $ 50,000 $ 50,000 $ - 0.00 0 /0 Fees & Charges $ - $ - $ - $ - $ - 0.00 0 /0 Total 3700 Sewer Enterprise $ 7 $ 7 8 7 346 115 4.60 Appropriation Summary FY 2007 Actual FY 2008 Adjusted FY 2009 Requested FY 2009 Recommended Dollar Increase Dollar Increase Percent Increase Compensation $ 240,146 $ 245,512 $ 243,884 $ 251,864 $ 6 2.59% Expenses $ 473,405 $ 430,272 $ 385,565 $ 385,565 $ 44,707 - 10.39% Debt Service $ 333,899 $ 473,256 $ 508,237 $ 569,971 $ 96,715 20.44% MWRA $ 5 $ 5 $ 6 $ 5 $ 310,528 5.51% Indirects $ 753,950 $ 737,309 $ 714,536 $ 714,536 $ (22,773) -3.09% Total 3700 Sewer Enterprise 77,435,237 $ $ 7,517,222 ', $ 8,046,182 $ 7 $ 346,115 4.60% Level- Service Requests FY 2007 Actual FY 2008 Adjusted FY 2009 Requested FY 2009 Recommended Dollar Increase Dollar Increase Percent Increase Total 3710 Sewer Enterprise $ 1 $ 1 $ 1 $ 1 $ 58,360 5.08% Total 3720 MWRA $ 5 $ 5 $ 6 $ 5 $ 310,528 5.51% Indirects $ 753,950 $ 737,309 $ 714,536 $ 714,536 $ (22,773) -3.09% Total 3700 Sewer Enterprise $ 7,435,233 $ 7,517,222 $ 8,046,182 $ 7,863,337 $ 346,115 4.60% Object Code Summary FY 2007 Actual FY 2008 Adjusted FY 2009 Requested FY 2009 Recommended Dollar Increase Percent Increase Salaries & Wages $ 178,057 $ 193,877 $ 192 $ 199,067 $ 5 2.68% Overtime $ 62,089 1 $ 51,635 1 $ 51,635 $ 52 $ 1 2.25% Compensation $ 240 $ 245,512 $ 243,884 $ 251,864 $ 6,352 2.59% Contractual Services 278 258 176 176 (81 - 31.59% Utilities $ 131,827 $ 138,400 $ 139,800 $ 139,800 $ 1 1.01% Supplies $ 60,847 $ 29,472 $ 50,500 $ 50,500 $ 21,028 71.35% Small Capital $ 2 $ 4 $ 18,500 $ 18,500 $ 14,500 362.50% Expenses 1 $ 473, 405 $ 430,272 $ 385,565 $ 385,565 $ (44,707) -10.39 Debt Service 333 47325617 508 569 96 20.44% MWRA 1 $ 5 $ 5 $ 6 $ 5 941,4011 $ 310,5281 5.51 % Indirects 1 $ 753 $ 1 737,309 $ 1 714 $ 1 714,536 $ 1 (22,773) -3.099 Total 3700 Sewer Enterprise $ 71435,233 $ 71517,222 $ 8,046,182 $ 7,863,337 $ 346,115 4.60% FY 2009 Recommended Budget & Financing Plan V -29 February 22, 2008 Section VI: Public Safet Program 4000 Law Enforcement Fire &Rescue Section VI: Program 4000: Public Safety This section includes detailed information about the FY 2009 Operating Budget & Financing Plan for public safety. It includes: 4100 Law Enforcement 4200 Fire & Rescue VI -2 VI -6 FY 2009 Recommended Budget & Financing Plan VI -1 February 22, 2008 Program: Public Safety 4100 Law Enforcement Town of Lexington, Massachusetts Mission: The Lexington Police Department provides public safety services to enhance the quality of life in Lexington. A staff of police officers, detectives, dispatchers and support staff work in a coordinated manner to effectively intervene in emergencies, promote traffic safety, suppress crime, reduce fear and deliver services to the community through a variety of prevention, problem solving and law enforcement programs. Budget Overview: The Police Department is comprised of seven divisions: Administration, Patrol and Enforcement, Parking Operations, Investigations, Dispatch, Animal Control and Crossing Guards. The Police Department responds to approximately 11,000 calls for service and over 700 reported crimes annually. The Police Department regularly seeks out grants and other methods of alternative funding and has been successful this year receiving $150,000 in grant awards (last year's number ? ?) Beginning in FY2009, School Crossing Guards will be transferred from the School Department to the Police budget. The Administration division is comprised of 11 full time employees which includes: the Chief and two Captains who oversee administrative and operational functions including budget, planning, training, personnel administration, public affairs and policy development; four Lieutenants who each lead a team /workgroup consisting of patrol officers, dispatchers and a supervisor that provide 24/7 policing services; an office manager and two clerks who handle records management, accounting and payroll, and traffic and parking administration; three part -time cadets who provide administrative support; and a mechanic who purchases, equips and maintains the vehicle fleet and other specialized equipment. The Patrol and Enforcement division is comprised of 33 officers (27 FTE patrol officers and six supervisors) responsible for responding to a variety of critical front -line services 24/7 including intervening in emergencies, promoting traffic safety and suppressing crime. The Parking Operations division is comprised of a civilian parking control officer (PCO) who, through the enforcement of parking regulations, is responsible for ensuring that parking spaces are turned over on a regular basis and that roadways are not obstructed. The Investigations division is comprised of one lieutenant detective and seven detectives responsible for investigative and prevention programming and includes: a lieutenant, two specialized detectives, a family services detective, a narcotics investigator assigned to the Suburban Middlesex Drug Task Force (from eight communities), and three detectives assigned as School Resource Officers to the Middle Schools, Senior High School and Minuteman Regional High School. The Dispatch division is comprised of nine civilian dispatchers responsible for directing the proper resources to over 15,000 calls that require a police, fire or medical unit response. The Animal Control division, working in collaboration with the Health Department, is comprised of one part -time civilian animal control officer (ACO) responsible for regulations governing the ownership, health and wellbeing of animals in the community, including 2300 dogs. Departmental Initiatives: 1. Complete outstanding items remaining from the dispatch center renovations. 2. Implement community emergency notification system (Reverse 911). 3. Absorb crossing guard program transferred from school department. 4. Continue vehicle fuel efficiency tests. 5. Continue the Department's enhanced performance measurement program. FY 2009 Recommended Budget & Financing Plan VI -2 February 22, 2008 4100 Law Enforcement Program: Public Safety Town of Lexington, Massachusetts Police Chief Dispatchers Captain of Operations Lieutenants Mechanic Animal Control I ParkingControl F Sergeants Crossing Guards I I Auxiliary I I Patrol Officers I I Cadets Authorized /Appropriated Staffing Office Manager Department Clerk Account Clerk Captain of Administration Lieutenant Detective Detectives Prosecutor School Resources Narcotics Family Services Explanatory Notes: Overall staff changes from FY2003 to FY2009: • 5 police officer positions cut from 53 to 48. • 1 dispatcher position added, increasing from 8 to 9. • 1/2 animal control officer (ACO) position cut (from full -time to part- time). ACO budget transferred to the Police from Community Development in FY2007. • 2 cadet positions cut from 5 to 3 (remaining 3 cadets -hours cut from 30 to 19). • 16 Crossing Guards transferred from School to Police budget effective FY2009. FY 2009 Recommended Budget & Financing Plan VI -3 February 22, 2008 FY 2005 Actual FY 2006 Actual FY 2007 Actual FY 2008 Actual FY 2009 Recommended Police Chief 1 1 1 1 1 Captain of Operations 1 1 1 1 1 Captain of Administration 1 1 1 1 1 Police Lieutenants 4 4 4 4 4 Police Sergeants 6 6 6 6 6 Police Officers 27 27 27 27 27 Cadets 19 hour ave. 1.63 1.63 1.63 1.63 1.63 Parking Control Officer 1 1 1 1 1 Lieutenant Detective 1 1 1 1 1 Detectives 2 2 2 2 2 Famil Services Officer 1 1 1 1 1 School Resource Officer 2 2 3 3 3 Narcotics Investigator 1 1 1 1 1 Dispatcher 8 9 9 9 9 Office Manager 1 1 1 1 1 Department Clerk 1 1 1 1 1 Department Account Clerk 0 0 1 1 1 Mechanic 1 1 1 1 1 Animal Control 0 0 0.54 0.54 0.54 , Crossinq Guards Total FTE 0 0 0 64.17 0 .- 3.43 Explanatory Notes: Overall staff changes from FY2003 to FY2009: • 5 police officer positions cut from 53 to 48. • 1 dispatcher position added, increasing from 8 to 9. • 1/2 animal control officer (ACO) position cut (from full -time to part- time). ACO budget transferred to the Police from Community Development in FY2007. • 2 cadet positions cut from 5 to 3 (remaining 3 cadets -hours cut from 30 to 19). • 16 Crossing Guards transferred from School to Police budget effective FY2009. FY 2009 Recommended Budget & Financing Plan VI -3 February 22, 2008 Program: Public Safety 4100 Law Enforcement Town of Lexington, Massachusetts Budget Recommendations: The FY 2009 recommended budget represents a $280,,699 or 5.92% increase over the FY08 adjusted budget. This is comprised of a 5.97% increase in compensation and a 5.51% increase in expenses. It continues to include $138,517 for personnel and expenses that were funded by the FY2007 override. This override funding restored the School Resource Officer at the middle schools (hired September 2006) and a account clerk in the Traffic office (hired Sept 2006) that had been previously eliminated in the FY2004 failed override. The 2007 override funding also includes $47,000 in expenses and equipment. At the time of the preparation of this budget recommendation, collective bargaining agreements with the Lexington Patrol Association (Patrolmen &Detectives) I.P.B.0. Local #501 (Superior Officers), L.P.S.T.A. Local #1703 (Dispatchers), have not been reached for fiscal years 2005- 2009. No salary adjustments, therefore, are included for employees in these bargaining units. Recommended Budget This is a level- service budget except where noted below. The significant changes include: 1. $ increase in compensation, comprised of $ resulting from the transfer of Crossing Guards to the Police budget from Line -Item 1100, Lexington Public Schools, $51,000 for Supervisor shift coverage; Monday thru Friday dayshifts to cover high activity shifts vacant due to vacation and other leave, $6,,000 for Police workgroup training as recommended in the 2004 Public Safety Staffing Review Committee Report, and the balance for steps and contractual settlements. 1. $ increase in expenses, of which $10,000 is for added cost of police cruiser replacement and $ for uniforms and related expenses for the Crossing Guard budget that has been transferred to the Police budget from Line -Item 1100, Lexington Public Schools. 2. Transfer of Facilities costs to Subprogram 2400 Public Facilities. The 2007 Actual, 200 Adjusted and 2009 Requested amounts have all been adjusted for the removal of building - related utility costs. Bud_ eq t Requests Not Recommended by the Town Manager: The following program improvement requests have been made by the Police Chief: 1. $ for increased supervisor coverage on weekends and nights. 2. $ for salary and benefits for a traffic safety officer. 3. $15,984 for overtime to cover vacancies (vacations,, training) of the desk officer. 4. $20,,600 for additional specialized training. 5. $ for salary and benefits to fund the Animal Control Officer full time. FY 2009 Recommended Budget & Financing Plan VI4 February 22, 2008 4100 Law Enforcement Program: Public Safety Town of Lexington, Massachusetts Budget Summary Funding Sources FY 2007 Actual FY 2007 Actual FY 2008 Adjusted FY 2009 Requested FY 2009 Recommended Dollar Increase Percent Increase Tax Le $ 4 $ 4 $ 4 $ 4 $ 284,819 7.03% Enterprise Funds Indirects $ - $ - $ - $ - $ - 0.00% Fees & Charges $ 638,940 $ 684,883 $ 680,763 $ 680,763 $ 4,120 -0.60% Fees 300 $ 76,701 $ 101,977 $ 100,510 $ 100,510 $ 1,467 -1.44% Minuteman 12,068 $ - $ 50,658 $ 50,658 $ 50,658 $ - 100.00% Fines & Forfeitures 17,838 $ 145,280 $ 148,026 $ 130,049 $ 130,049 $ 17,977 - 12.14% Licenses & Permits 5 $ 3 $ 2 $ 2 $ 2 $ 445 20.36% State Ed. Incent. Reim. (Quinn) 134 $ 224,428 $ 237,868 $ 240,247 $ 240,247 $ 2 1.00% Parking Meter Fund 280,699 $ 189,006 $ 144 $ 156,668 $ 156,668 $ 12,500 8.67% Grants (Minuteman) $ 50,658 $ - $ - 1 $ - 1 $ - 0.00% IJTotal 4100 Law Enforcement $ 4,697,873 $ 4,737,584 $ 4,959,782 1 $ 5,018,282 1 $ 280,699 1 5.92 0 /ol Appropriation Summary FY 2007 Actual FY 2008 Adjusted FY 2009 Requested FY 2009 Recommended Dollar Increase Percent Increase Compensation $ 4 $ 4 $ 4 $ 4 $ 255,019 5.97% Expenses $ 447,941 $ 465,997 $ 490,176 $ 491,676 $ 25,680 5.51% Total 4100 Law Enforcement $ 4 $ 4 $ 4 $ 5 $ 280,699 5.92% Level- Service Requests FY 2007 Actual FY 2008 Adjusted FY 2009 Requested FY 2009 Recommended Dollar Increase Percent Increase Total 4110 Police Administration $ 1 $ 1 $ 1 $ 1 $ 32,846 3.08% Total 4120 Patrol & Enforcement $ 2 $ 2 $ 2 $ 2 $ 78,144 3.10% Total 4130 Parking Operations $ 67 $ 68,728 $ 68,428 $ 68,428 $ 300 -0.44% Total 4140 Investigations $ 643,124 $ 548,015 $ 560,082 $ 560,082 $ 12,068 2.20% Total 4150 Dispatch $ 520,622 $ 510,384 $ 527 $ 528,222 $ 17,838 3.50% Total 4160 Animal Control $ 22 $ 22,092 $ 24 $ 27 $ 5 24.28% Total 4170 Crossing Guards $ - $ - $ 134 $ 134 $ 134 100.00% JTotal 4100 Law Enforcement $ 4 $ 4 $ 4,959,782 $ 5,018,282 $ 280,699 1 5.92 %� Object Code Summary FY 2007 Actual FY 2008 Adjusted FY 2009 Requested FY 2009 Recommended Dollar Increase Percent Increase Salaries & Wages $ 3 $ 3 $ 3 $ 3 $ 179,019 4.69% Overtime $ 525,847 $ 453,135 $ 472 $ 529,135 $ 76,000 16.77% Compensation $ 4 $ 4 $ 4 $ 4,526, 606 $ 255,019 5.97% Contractual Services $ 101,694 $ 118,198 $ 119,702 $ 121 $ 3 2.54% Utilities $ 111 $ 115,609 $ 120,302 $ 120,302 $ 4 4.06% Supplies $ 122,959 $ 123,226 $ 131 $ 131 $ 7 6.48% Small Capital $ 112,003 $ 108,964 $ 118,964 $ 118,964 $ 10,000 9.18% Expenses 1 $ 447,9411 $ 465,9971 $ 490,1761 $ 491,,6761 $ 25,6801 5.51 % (Total 4100 Law Enforcement 1 $ 4,663,691 1 $ 4,737,584 1 $ 4,959,782 1 $ 5,018,282 I $ 280,699 1 5.92 0 /oI *Minuteman Tech "Grant" shifted to local receipts effective FY 2009 for improved accounting. * *4170 Crossing Guards was budgeted under Line -Item 1100, Lexington Public Schools thru FY 2008. This item will be appropriated under line -item 4100 Law Enforcement starting in FY 2009. FY 2009 Recommended Budget & Financing Plan VI -5 February 22, 2008 Program: Public Safety 4200 Fire &Rescue Town of Lexington, Massachusetts Mission: The Lexington Fire & Rescue Department protects the lives and property of the community from emergencies involving fire, medical, hazardous materials, and environmental causes. This is accomplished through public education, code management and by responding to emergency events. Budget Overview: The Fire & Rescue Department is comprised of the five divisions: Administration, Fire Prevention, Fire Suppression, Emergency Medical Services and Emergency Management. The Administration division is responsible for developing policies and procedures, training, inventory control, financial and budgetary oversight and managing the day -to -day operations of the Department. The Fire Prevention division is responsible for fire code enforcement activities, public education, plan reviews, permit applications and approvals, flammable /combustible liquid storage approval and regulatory enforcement of blasting applications and permits. The Fire Suppression division is staffed 24/7, operating out of two stations and responding to emergency calls including: fire suppression, motor vehicle accidents, EMS support, hazardous materials responses, vehicle extrication and water related incidents. The Emergency Medical Services division operates in conjunction with the Fire Suppression division, staffing two ambulances, primarily at the Advanced Life Support level. These vehicles respond annually to over 2,000 calls for assistance. Emergency Management is the newest operational division of the Fire Department, with the Chief serving as the Emergency Management Director and the Department's administrative staff serving as support to this unit. The division is responsible for communications with FEMA and MEMA, as well as reviewing and commenting on numerous Town -wide emergency operation plans. The division has become more active as a result of homeland security concerns. It also coordinates the Town's activities to man -made and natural disasters. Departmental Initiatives: 1. Complete an EMT - Intermediate training program for nine department members. 2. Operate East Lexington Engine as an ALS engine. 3. Continue pandemic flu planning. 4. Continue continuity of operations planning in the event of a long -term emergency situation. 5. Complete installation of wireless fire alarm system. FY 2009 Recommended Budget & Financing Plan VI -6 February 22, 2008 4200 Fire &Rescue Program: Public Safety Town of Lexington, Massachusetts Fire Chief Assistant Fire Chief Administrative Aide Fire Inspector H P -T Municipal Clerk Captain I I Captain I I Captain I I Captain Lieutenants I I Lieutenants I I Lieutenants I I Lieutenants Firefighters I I Firefighters I I Firefighters I I Firefighters Authorized /Appropriated Staffing FY 2009 Recommended Budget & Financing Plan VI -7 February 22, 2008 FY 2005 Actual FY 2006 Actual FY 2007 Actual FY 2008 Actual FY 2009 Recommended Fire Chief 1 1 1 1 1 Assistant Fire Chief 1 1 1 1 1 Administrative Assistant 0 1 1 1 1 Fire Inspector 0 0 1 1 1 Fire Captain 4 4 4 4 4 Fire Lieutenants 8 8 8 8 8 Firefighters /Paramedics 40 40 40 40 40 Municipal Clerk 0 0 0 0.54 0.54 - 55 56 56.54 56.54 FY 2009 Recommended Budget & Financing Plan VI -7 February 22, 2008 Program: Public Safety 4200 Fire &Rescue Town of Lexington, Massachusetts Budget Recommendations: The FY 2009 recommended budget represents a $21,,339 or 0.45% increase over the FY08 adjusted budget. This is comprised of a 0.04% decrease in compensation and a 5.26% increase in expenses. At the time of the preparation of this budget recommendation, a collective bargaining agreement with I.A.F.F. Local #1403, the Firefighters Union, has not been reached for fiscal years 2008 and 2009. No salary adjustments, therefore, are included for employees in this bargaining unit. Recommended Budget: This is a level- service budget except where noted below. The significant changes include: 1. $ for the annual maintenance for the " "reverse 911" emergency communications system. 2. Transfer of Facilities costs to Subprogram 2400 Public Facilities. The 2007 Actual, 2008 Adjusted and 2009 Requested amounts have all been adjusted for the removal of building - related utility costs. Budget Requests Not Recommended by the Town Manager: The following program improvement requests have been made by the Fire Chief: 1. $ for salaries and benefits for four additional fire fighter /paramedics. Funding of this request would result in a decrease of $ in overtime for a net cost of $141, 2. $ to upgrade four fire fighter positions to the Lieutenant level. FY 2009 Recommended Budget & Financing Plan VI -8 February 22, 2008 4200 Fire &Rescue Program: Public Safety Town of Lexington, Massachusetts Budget Summary Funding Sources FY 2007 Actual FY 2008 Adjusted FY 2009 Requested FY 2009 Recommended Dollar Increase Percent Increase Tax Levy $ 3 $ 3 $ 3 $ 3 $ 2 0.05% Enterprise Funds (Indirects) $ - $ - $ - $ 458,466 $ - 0.00% Fees & Charges $ 862 $ 816,688 $ 836,000 $ 836,000 $ 19,312 2.36% Ambulance Fees $ 787 $ 763,026 $ 768,000 $ 768,000 $ 4 0.65% Other Fees $ 17,550 $ 28,547 $ 36,000 $ 36,000 $ 7 26.11% Licenses & Permits $ 56,969 $ 25,115 $ 32,000 $ 32,000 $ 6 27.41% (Total 4200 Fire & Rescue I $ 4,599,599 I $ 4,705,783 I $ 4 I $ 4 I $ 21,339 I 0.45 0 /oI Appropriation Summary FY 2007 Actual FY 2008 Adjusted FY 2009 Requested FY 2009 Recommended Dollar Increase Percent Increase Compensation $ 4 $ 4 $ 4 $ 4 $ (1 -0.04% Expenses $ 418,337 $ 435,562 $ 481 $ 458,466 1 $ 22,904 1 5.26% Total 4200 Fire & Rescue $ 4,475,676 $ 4,705,783 $ 4 $ 4,727,122 1 $ 21,339 0.45% Level- Service Requests FY 2007 Actual FY 2008 Adjusted FY 2009 Requested FY 2009 Recommended Dollar Increase Percent Increase Total 4210 Fire Administration $ 236,750 $ 251 $ 262 $ 262 $ 10,895 4.33% Total 4220 Fire Prevention $ 117,687 $ 168,990 $ 167,334 $ 167,334 $ 1 -0.98% Total 4230 Fire Suppression $ 4 $ 4 $ 4 $ 4 $ 2 0.06% Total 4240 Emergency Medical Services $ 110,137 $ 127,046 $ 155,152 $ 131,837 $ 4 3.77% Total 4250 Emergency Manangement $ - $ 5 $ 10,000 $ 10,000 $ 5 100.00% Total 4200 Fire & Rescue $ 4,475,676 $ 4,705,783 $ 4 $ 4,727,122 1 $ 21,339 1 0.45 0 /oI Object Code Summary FY 2007 Actual FY 2008 Adjusted FY 2009 Requested FY 2009 Recommended Dollar Increase Percent Increase Salaries & Wages 3 432 176 3 3 3 (25,615) -0.72% Overtime $ 625,163 $ 701,538 $ 725,588 $ 725,588 $ 24,050 3.43% Compensation $ 4 $ 4 $ 4 $ 4 $ 1 -0.04% Contractual Services $ 182,658 $ 221,822 $ 230,635 $ 230,635 $ 8 3.97% Utilities $ 44 $ 36,248 $ 45,097 $ 45,097 $ 8 24.41% Supplies $ 114,339 $ 125,121 $ 130,363 $ 130,363 $ 5 4.19% Small Capital $ 76,555 $ 52,371 $ 75,686 $ 52,371 $ - 0.00% Expenses $ 418,337 $ 435,562 $ 481 $ 458,466 1 $ 22,,9041 5.26% (Total 4200 Fire & Rescue I $ 4,475,676 I $ 4,705,783 I $ 4 I $ 4 I $ 21,339 I 0.45 0 /oI FY 2009 Recommended Budget & Financing Plan VI -9 February 22, 2008 Section VII: Culture and Recreation Program 5000 Cary Memorial Library Recreation Enterprise Section VII: Program 5000: Culture &Recreation This section includes detailed information about the FY 2009 Operating Budget & Financing Plan for culture & recreation services. It includes: 5100 Cary Memorial Library 5200 Recreation Enterprise VII -2 VII -6 FY 2009 Recommended Budget & Financing Plan VII -1 February 22, 2008 5100 Cary Memorial Library Program: Culture &Recreation Town of Lexington, Massachusetts Mission: The Cary Memorial Library provides the Lexington community with materials, resources and services that promote lifelong learning and cultural enrichment. Collections are provided in a variety of formats to the Town's culturally and educationally diverse population. The Library Trustees are committed to providing a knowledgeable, responsive staff to facilitate the retrieval of information and use of the Library's resources. Budget Overview: Cary Memorial Library is comprised of three divisions: General and Technical Services, Adult Services and Children's Services. General and Technical Services includes the administrative functions of the main library, branch and one bibliographic services employee. Adult Services includes library staff for the adult division of the main library . Children's Services reflects library staff for the children's division of the main library. The Branch Library (Stone building) was closed in August of 2007 following a burst water pipe. Even before this event, this building was in serious disrepair and the future delivery of services at that location was under discussion by the Board of Library Trustees. While these services are under the jurisdiction of the Board of Trustees, the Stone building physical structure is the responsibility of the Town. The Capital Budget includes a " "placeholder" request for the building improvements necessary for the potential reopening as a library. Departmental Initiatives: 1. Stone Building (East Lexington Branch Library) a. Continue to develop a comprehensive plan to address physical conditions and use of this historically significant building. 2. Utility Usage a. Work with the Department of Public Facilities to identify ways to improve energy management at the Cary Memorial Library. I Strategic Planning a. Complete the Strategic Planning Process in time for presentation to the Massachusetts Board of Library Commissioners by December 2008. FY 2009 Recommended Budget & Financing Plan VII -2 February 22, 2008 5100 Cary Memorial Library Program: Culture &Recreation Town of Lexington, Massachusetts Board of Trustees Director Library Administrative Assistant I Assistant Director & Division Head - Technical Services Advisory Committee Circulation Division Head Division Head Division Head Supervisor Reference Technology Children's Services Librarians I L-I Librarian Library Associates Library Assoc. Library Techs I L-I Library Techs Part -Time Staff L Part -Time Staff Authorized /Appropriated Staffing Explanatory Notes: • One full time Library Technician position that existed pre -2004 failed override, was restored as part of the Fiscal Year 2005 request. • The Branch Library Supervisor's position, formerly a Library Associate position, was changed to a Librarian's position in the Fiscal Year 2008 request. • One ten hour per week position continues to be deferred as part of a 42,630 gap closing reduction to the Library's Fiscal Year 2008 Budget Request. FY 2009 Recommended Budget & Financing Plan VII -3 February 22, 2008 FY 2005 Actual FY 2006 Actual FY 2007 Actual FY 2008 Actual FY 2009 Recommended Library Director 1 1 1 1 1 Assistant Library Director 1 1 1 1 1 Office Manager 1 1 1 1 1 Head of Reference Services 1 1 1 1 1 Head of Technology 1 1 1 1 1 Head of Children's Services 1 1 1 1 1 Circulation Supervisor 1 1 1 1 1 Librarian 7.7 7.7 7.7 8.5 8.5 Library Associate 3.6 3.6 3.6 3 3 Library Technician 12 14.1 14.1 13.9 13.6 Adult Pages 1.3 1.3 1.3 1.3 1.3 Student Pa es 0.6 0.6 0.6 0.6 0.6 Tota I FTE 32.2 34.3 34.3 34.3 34 Explanatory Notes: • One full time Library Technician position that existed pre -2004 failed override, was restored as part of the Fiscal Year 2005 request. • The Branch Library Supervisor's position, formerly a Library Associate position, was changed to a Librarian's position in the Fiscal Year 2008 request. • One ten hour per week position continues to be deferred as part of a 42,630 gap closing reduction to the Library's Fiscal Year 2008 Budget Request. FY 2009 Recommended Budget & Financing Plan VII -3 February 22, 2008 Program: Culture & Recreation 5100 Cary Memorial Library Town of Lexington, Massachusetts Budget Recommendations: The FY 2009 recommended budget represents a $14,,362 or 0.77% decrease compared to the FY08 adjusted budget. This is comprised of a 2.64% decrease in compensation and a 9.11% increase in expenses. It continues to include $ that was funded by the FY2007 override to maintain Sunday hours at the main Library and the continued operation of the East Lexington Branch Library. At the time of the preparation of this budget recommendation, a collective bargaining agreement with MLSA, MFT, AFT, AFL -CIO, Local 4828, the library union,, has not been reached for FY2008 or FY 2009. Recommended Budget: This is a level- service budget except where noted below. Building maintenance costs, previously included in this budget, are now shown in the Department of Public Facilities budget. The FY08 adjusted budget figures shown here have been restated to reflect this change. The significant changes include: 1. $ decrease in salaries, step increases and other contractual adjustments due to new employees. 2. $ increase in expenses, almost enti rely attributable to a recommended increase in materials and administrative expenses. 3. Transfer of Facilities costs to Subprogram 2400 Public Facilities. The 2007 Actual, 2008 Adjusted and 2009 Requested amounts have all been restated to reflect the removal of building - related utility costs. Budget Requests Not Recommended by the Town Manager: The following program improvement requests have by made by the Library Director: 1. $34,900 for Library materials and administrative expenses. 2. $16,403 for a Library Program Coordinator. 3. $14,,200 for enhanced audio /visual & broadcasting services. FY 2009 Recommended Budget & Financing Plan VII 4 February 22, 2008 5100 Cary Memorial Library Program: Culture &Recreation Town of Lexington, Massachusetts Budget Summary Funding Sources FY 2007 Actual FY 2008 Adjusted FY 2009 Requested FY 2009 Recommended Dollar Increase Percent Increase Tax Levy $ 2 $ 1 1 873,047 $ 1 1 838,985 $ 1 1 858,685 $ (14,362) -0.77% Enterprise Funds (Indirects) $ - $ - $ - $ - $ - 0.00% Fees & Charges $ - 1 $ - $ - i $ - $ - 0 Total 5100 Library $ 2,030,295 $ 1,873,047 1 $ 1,838,985 1 $ 1,858,685 1 $ (14,362)1 - 0.77 0 /ol Appropriation Summary FY 2007 Actual FY 2008 Adjusted FY 2009 Requested FY 2009 Recommended Dollar Increase Percent Increase Compensation $ 1 1 463,666 $ 1 1 644 1 193 $ 1 1 608,985 $ 1 1 608,985 $ 35,208 -2.14% Expenses $ 264,336 $ 228,854 $ 230,000 $ 249,700 1 $ 20,846 9.11% Total 5100 Libra $ 1 $ 1 $ 1 $ 1 $ 14,362 -0.77% Level- Service Requests FY 2007 Actual FY 2008 Adjusted FY 2009 Requested FY 2009 Recommended Dollar Increase Percent Increase Total 5110 General & Technical Serv. $ 394,817 $ 405,447 $ 412,055 $ 412,055 $ 6 1.63% Total 5120 Adult Libra $ 953,012 $ 1 $ 1 $ 1 $ 25,070 -2.23% Total 5130 Children's Library $ 380,174 $ 341 $ 345,300 $ 345,300 $ 4 1.20% Total 5100 Library $ 1,728,0027$ $ 1,873,047 1 $ 1,838,985 1 $ 1,858,685 1 $ 14,362 -0.77 Summary FY 2007 Actual FY 2008 Adjusted FY 2009 Requested FY 2009 Recommended Dollar Increase Percent Increase Salaries & Wages $ 1 $ 1 $ 1 $ 1 $ 35,508 -2.21% Overtime $ 31,998 $ 34,800 $ 35,100 $ 35,100 $ 300 0.86% Compensation $ 1 $ 1 $ 1 $ 1 $ 35,208 -2.14% Contractual Services $ 105,788 $ 77 $ 77 $ 77 $ - 0.00% Utilities $ 8 $ 10,070 $ 9 $ 9 $ 1 - 10.63% Supplies $ 114,994 $ 108,900 $ 109,100 $ 128,800 $ 19,900 18.27% Small Capital $ 35,222 $ 32 $ 34,500 $ 34,500 $ 2 6.21% Expenses $ 264,336 $ 228,854 $ 230,000 $ 249,700 $ 20,846 9.11% Total 5100 Library $ 1,728,002 $ 1,873,047 $ 1,838,985 $ 1,858,685 1 $ (14,362)1 - 0.77 0 /ol FY 2009 Recommended Budget & Financing Plan VII -5 February 22, 2008 5200 Recreation Enterprise Program: Culture &Recreation Town of Lexington, Massachusetts Mission: The Lexington Recreation Department provides affordable, quality programs that are educational, fun and rewarding. The Recreation Department promotes participation by all Lexington citizens in facilities that are safe, accessible and well maintained. Budget Overview: Since 1991, the Lexington Recreation Department has operated as an Enterprise Fund whereby program and facility fees cover 100% of the cost of operations. As such, the Recreation Department operating budget may increase or decrease year to year to meet changes in enrollment and facility use demands. The Recreation Director, through the Recreation Committee, sets fees with the approval of the Board of Selectmen. The Recreation operating budget supports staff who manage and deliver recreation programs along with the supplies needed to operate those programs. Revenue generated through the Recreation Enterprise (Recreation and Pine Meadows Golf Club) help fund Capital Improvement Projects and financially supports the services provided to Recreation by the Department of Public Works, Division of Public Grounds. It also covers an indirect payment of $ to Public Works, $ towards the Lincoln Park Debt and $ to General Government for employee benefits. The Lexington Recreation Department offers a wide variety of leisure and recreational opportunities for individuals of all ages and abilities. General recreation program areas include: Summer Camps, Summer Youth Clinics and Classes, Tennis, Aquatics, Youth and Adult Programs and Youth and Adult Leagues. Recreation staff plan, schedule and coordinate recreation activities and special events using facilities such as: Schools, Cary Hall, Playgrounds, Tennis and Basketball Courts, Playing Fields, the Pool Complex, the Old Reservoir, Pine Meadows Golf Club, the lack Eddison Memorial Bikeway, Teresa & Roberta Lee Fitness - Nature Path and other Hiking /Nature Trails. Departmental Initiatives: 1. Evaluate the current fee structure for field permitting. 2. Research the feasibility of implementing an online registration system for recreational programs. 3. Finalize the Operations Manual and Risk Management Plan for the Aquatics program. 4. Create a Field Use Sub - Committee /Community Sports Council. FY 2009 Recommended Budget & Financing Plan VII -6 February 22, 2008 5200 Recreation Enterprise Program: Culture &Recreation Town of Lexington, Massachusetts Recreation Director Recreation Committee Pine Meadows Assistant Director Seasonal Administrative Municipal Recreation Staff I I Assistant I I Account Clerk Supervisor Seasonal Staff Note: Pine Meadows staffing is provided via a contractual service. Oversight provided by the Recreation Director. Authorized /Appropriated Staffing FY 2009 Recommended Budget & Financing Plan VII -7 February 22, 2008 FY 2005 Actual FY 2006 Actual FY 2007 Actual FY 2008 Actual FY 2009 Recommended Recreation Director 1 1 1 1 1 Assistant Director 1 1 1 1 1 Municipal Clerk 1 1 1 1 1 Administrative Assistant 1 1 1 1 1 Recreation Supervisor 1 1 1 1 1 Seasonal Part Time . 200+/- 175+/- 175+/- 175 + /- 175 + /- FY 2009 Recommended Budget & Financing Plan VII -7 February 22, 2008 5200 Recreation Enterprise Program: Culture &Recreation Town of Lexington, Massachusetts Budget Recommendations: The FY 2009 recommended budget represents a $59,,503 or 3.32% increase over the FY08 adjusted budget. This is comprised of a 7.04% increase in compensation and a .27% decrease in expenses. Recommended Budget This is a level- service budget except where noted below. The significant changes include: 1. $ increase in seasonal wages of which almost 50% is a result of an increase in the State minimum wage law. The balance is a reallocation from contractual services to wages. (see item #2) and steps and contractual settlements for full -time employees. 2. $ reduction in contractual services due to a reallocation to seasonal wages for in -house summer youth programs. 3. $ increase in indirect costs (transfer to General Government) for employee benefits. 4. $ reduction in Professional Services for a one time FY08 water quality study of the Old Reservoir. 5. $ reduction in electricity expenses based on a three year average of electricity usage. 6. $7,024 increase in Pine Meadows Lease Agreements (part of Expenses) is based on the new contract to lease 15 electric golf carts. Budget Requests Not Recommended by the Town Manager None requested. FY 2009 Recommended Budget & Financing Plan VII -8 February 22, 2008 5200 Recreation Enterprise Program: Culture &Recreation Town of Lexington, Massachusetts Budget Summary Funding Sources FY 2007 Actual FY 2008 Adjusted FY 2009 Requested FY 2009 Recommended Dollar Increase Percent Increase Tax Levy $ - $ - $ - $ - 0.00% Enterprise Funds $ 1 $ 1 $ 1 $ 1 $ 59,503 3.32% User Charges $ 974,817 $ 1 $ 1 $ 1 $ 67,351 6.58% Golf User Charges $ 665,359 $ 750,000 $ 750,000 $ 750,000 $ - 0.00% Investment Income $ 131,328 $ 17,848 $ 70,000 $ 10,000 $ (7,848) 6.58% JTotal 5200 Recreation $ 1,771,504 $ 1,791,979 $ 1,851,187 1 $ 1 1 $ 59,503 1 3.32 0 /61 Appropriation Summary FY 2007 Actual FY 2008 Adjusted FY 2009 Requested FY 2009 Recommended Dollar Increase Percent Increase Compensation $ 498,234 $ 571,546 $ 610,063 $ 611 $ 40,248 7.04% Expenses $ 832,833 $ 960,668 $ 959,525 $ 958,089 $ 2 -0.27% Debt $ 172,013 $ 3 $ 6 $ 6 $ 2 58.28% Indirect Costs" (Trans. to Gen. Fund) $ 234 $ 255,848 $ 275,399 $ 275,399 $ 19,551 7.64% Total 5200 Recreation $ 1,737,481 $ 1,791,979 1 $ 1,851,187 1 $ 1,851,482 $ 59,503 1 3.32% Element Requests FY 2007 Actual FY 2008 Adjusted FY 2009 Requested FY 2009 Recommended Dollar Increase Percent Increase Total 5210 Recreation $ 1 $ 1 $ 1 $ 1 $ 29,604 2.87% Total 5220 Pine Meadows $ 454 $ 505,850 $ 516,198 $ 516,198 $ 10,348 2.05% Indirect Costs $ 234 $ 255,848 $ 275,399 $ 275,399 $ 19,551 7.64% Total 5200 Recreation $ 1 $ 1 $ 1 $ 1 $ 59,503 3.32% Object Code Summary FY 2007 Actual FY 2008 Adjusted FY 2009 Requested FY 2009 Recommended Dollar Increase Percent Increase Salaries & Wages $ 498,234 $ 571,546 $ 610,063 $ 611 $ 40,248 7.04% Overtime $ - $ - $ - $ - $ - 1 0.00% Compensation $ 498 $ 571 $ 610 $ 611 $ 40,248 7.04% Contractual Services $ 716,197 $ 812,510 $ 784,687 $ 783,251 $ 29,259 -3.60% Utilities $ 36,148 $ 62 $ 52,393 $ 52,393 $ 10,075 - 16.13% Supplies $ 73,493 $ 77,340 $ 85,095 $ 85,095 $ 7 10.03% Small Capital $ 6 $ 8 $ 37,350 $ 37,350 $ 29,000 347.31% Ex 1 $ 832 $ 960 $ 959 $ 958 $ 2 -0.27% Debt Service 1 $ 172,013 $ 3 $ 6 $ 6200 , $ 2,283 1 58.28% Indirects 1 $ 234 $ 255 $ 275 $ 275 $ 19,551 1 7.64% Total 5200 Recreation $ 1 1 $ 1 $ 1,851,187 1 $ 1,851,482 $ 59,503 1 3.32% "Indirect costs are broken down as follows: $100,000 subsidy to DPW Parks Division (Subprogram 3300), $100, 000 for debt service for the Lincoln Park Recreation project and $ 75, 399 for benefits for the 5 full -time employees of the recreation department. FY 2009 Recommended Budget & Financing Plan VII -9 February 22, 2008 S ection VIII: Social Services Program 6000 Council on Aging Social Services Section VIII: Program 6000: Social Services This section includes detailed information about the FY 2009 Operating Budget & Financing Plan for social services. It includes: 6100 -6200 Council on Aging /Social Services VIII -2 FY 2009 Recommended Budget & Financing Plan VIII -1 February 22, 2008 Program: Social Services 6100 -6200 Social Services Town of Lexington, Massachusetts Mission: The Lexington Social Services Department provides a variety of social services, including direct client services, support and referral related to basic needs, promotion of health and well being, advocacy, educational and family support programs, cultural outreach and recreational programs for residents of all ages and backgrounds. These services are provided in collaboration with other Town and school departments, community groups and government agencies. At the time of the preparation of this budget document, an organizational review of the Department of Social Services is taking place. This will likely result in a new organizational structure in FY08. Budget Overview: The Social Services Department is comprised of the Town's Senior Center, the Adult Supportive Day Care Program and Human /Social Services staff that collectively support social service needs for all ages throughout the community. In preparing this budget, staff and the Council on Aging Board has been reviewing the Adult Supportive Day Care program. Over the past few years, fees, policies and hours of operation have changed at the Supportive Day Care with the hope that more families could benefit from the program while reducing the property tax support related to the operations. In FY07, however, the program experienced a decrease in client attendance, which reduced program fee income. In an effort to address these budget issues, the Council on Aging Board created a subcommittee to review budget and policy issues related to this program. A report will be presented to the Board of Selectmen in March 2008 with the committee's finding and recommendations. Departmental Initiatives: 1. Evaluate the results of the Senior Center Feasibility study and continue to move forward with the process of establishing additional space for Senior Center programming. 2. Continue the "Forum for Youth" conversation with the community in an effort to evaluate potential changes to that element of the Social Services Department. FY 2009 Recommended Budget & Financing Plan VIII -2 February 22, 2008 6100 -6200 Social Services Program: Social Services Town of Lexington, Massachusetts Social Services Director Council on Aging Adult Day Care ProgramNolunteer Office Director Coordinator Manager T_ Municipal Day Care Clerk Assistant Day Care Aides Department Clerk Authorized /Appropriated Staffing Social Services Social Services Social Services Youth Services Nurse I I Coordinator I I Coordinator Veterans' Agent Explanatory Notes: *Funding for a full time Clerk /Aide position with benefits was appropriated during the 2006 Annual Town Meeting, since which the position has been changed to two part time positions with no benefits. Program / Volunteer Coordinator position full -time; funded for one -half year beginning January 1, 2009. FY 2009 Recommended Budget & Financing Plan VIII -3 February 22, 2008 FY 2005 Actual FY 2006 Actual FY 2007 Actual FY 2008 Actual FY 2009 Recommended Director of Social Services 1 1 1 1 1 Social Services Coordinator 1 1 1 1 1 Pro ram Volunteer Coordinator 0 0 0 0 1 Outreach Social Worker 1 - - - - Youth Services Coordinator 1 1 1 1 1 Social Services Nurse - 0.8 0.8 0.8 0.8 Office Manager 1 1 1 1 1 Municipal Clerk Part Time 0.5 0.5 0.5 0.5 0.5 Veterans Agent Part Time 0.2 0.2 0.2 0.2 0.2 Adult Day Care Coordinator 1 1 1 1 1 Assistant Day Care Coordinator 1 1 1 1 1 Department Account Clerk * I - - 0.5 0.5 0.5 ,Day Care Aides Part Time 2 @0.5 2 @0.5 3 @0.5 3 @.5 3 @.5 Explanatory Notes: *Funding for a full time Clerk /Aide position with benefits was appropriated during the 2006 Annual Town Meeting, since which the position has been changed to two part time positions with no benefits. Program / Volunteer Coordinator position full -time; funded for one -half year beginning January 1, 2009. FY 2009 Recommended Budget & Financing Plan VIII -3 February 22, 2008 6100 -6200 Social Services Program: Social Services Town of Lexington, Massachusetts Budget Recommendations: The FY 2009 recommended budget reflects a $ or 4.77% increase over the FY08 adjusted budget. This is comprised of a 8.28% increase in compensation and a 0.12% decrease in expenses. Recommended Budget: This is alevel- service budget except where noted below. The significant changes include: 1. $ increase in compensation for salary step increases and other contractual adjustments. 2. $ increase in compensation for a new full -time Program /Volunteer Coordinator. (Position funded for one -half year; to start January 1, 2009) 3. Transfer of Facilities costs to Subprogram 2400 Public Facilities. The 2007 Actual, 2008 Adjusted and 2009 Requested amounts have all been restated to reflect the removal of building - related utility costs. Budget Requests Not Recommended by the Town Manager: The following program improvement requests have been made by the Director of Social Services: 1. $ for a new full -time Volunteer Program Coordinator. 2. $ for a new part -time Elder Outreach Worker. 3. $ for a new part -time Youth and Family Outreach Worker. FY 2009 Recommended Budget & Financing Plan VIII -4 February 22, 2008 6100 -6200 Social Services Program: Social Services Town of Lexington, Massachusetts Budget Summary Funding Sources FY 2007 Actual FY 2007 Actual FY 2009 Requested FY 2008 Adjusted Dollar Increase FY 2009 Requested FY 2009 Recommended $ 385,469 Dollar Increase Percent Increase Tax Le $ 411 $ 323,470 $ 392,536 $ 412 $ 89,305 27.61% Enterprise Funds Indirects $ - $ - $ - $ - $ - 0.00% Veteran Benefits Reimbursement $ 3 $ 14,350 $ 4 $ 3 $ 10,725 - 74.74% Supportive Day Care Fees $ 138,300 $ 281,566 $ 239,341 $ 239,341 $ (42,225) - 15.00% COA Programs Revolving Fund $ - $ 100,000 $ 100,000 $ 100,000 $ - 0.00% Grants $ 42 $ 42 $ 42 $ 42 $ - 0.00% Total 6000 Social Services $ 596,149 $ 762,118 $ 779,495 $ 798,473 $ 36 4.77% Appropriation Summary FY 2007 Actual FY 2008 Adjusted FY 2009 Requested FY 2009 Recommended Dollar Increase Percent Increase Compensation $ 385,469 $ 443,632 $ 461 $ 480,385 $ 36,753 8.28% Expenses $ 161,060 $ 318,486 $ 318,088 $ 318,088 $ (398) -0.12% Total 6000 Social Services 546,529 762,118 779,495 798,473 36,355 4.77% Level- Service Requests FY 2007 Actual FY 2008 Adjusted FY 2009 Requested FY 2009 Recommended Dollar Increase Percent Increase Total 6110 COA Administration $ 164 $ 169,861 $ 171 $ 171 $ 1 1.11% Total 6120 COA Program $ 17,925 $ 121,554 $ 124,994 $ 143,972 $ 22 18.44% Total 6130 Adult Day Care $ 180,843 $ 275,431 $ 282 $ 282 $ 6 2.43% Total 6210 Human Serv. & Vet. Ad $ 68,813 $ 71,990 $ 73,291 $ 73,291 $ 1 1.81% Total 6220 Services for Youth $ 50 $ 54 228 $ 56 $ 56 $ 2 714 5.00% Total 6230 COA Support Services $ 50,319 $ 54 $ 55,553 $ 55,553 $ 1 2.47% Total 6240 Developmentally Disabli $ 13,602 $ 14 $ 14,839 $ 14,839 $ - 0.00% Total 6000 Social Services $ 546,529 $ 762,118 $ 779,495 $ 798,473 $ 36,355 4.77 Object Code Summary FY 2007 Actual FY 2008 Adjusted FY 2009 Requested FY 2009 Recommended Dollar Increase Percent Increase Salaries & Wages $ 385,469 $ 443,632 $ 461 $ 480,385 $ 36,753 8.287 Overtime $ - $ - 1 $ - 1 $ - $ - 0.00% Compensation $ 385,469 $ 443,632 $ 461 $ 480,385 $ 36,753 8.28% Contractual Services $ 115,350 $ 279,359 $ 278,961 $ 278,961 $ 398 -0.14% Utilities $ 18,443 $ 8 $ 8 $ 8 $ 540 6.73% Supplies $ 27 $ 31 $ 30,561 $ 30,561 $ 540 -1.74% Small Capital $ - $ - $ - $ - $ - 0.00% Expenses $ 161,060 $ 318,486 $ 318,088 $ 318,088 $ (398) -0.12% Total 6000 Social Services $ 546,529 $ 762,118 $ 779,495 $ 798,473 $ 36,355 4.77% Note: Supportive Day Care Program is under review. Anticipated fee amount as well as anticipated expenses likely to be re vised throughout the remainder of FY 2008. FY 2009 Recommended Budget & Financing Plan VIII -5 February 22, 2008 Section IX: Community Development Program 7000 Office of Community Development Planning Economic Development Section IX: Program 7000: Community Development This section includes detailed information about the FY 2009 Operating Budget & Financing Plan for community development. It includes: 7100 Office of Community Development 7200 Planning 7300 Economic Development IX -2 IX-6 IX -10 FY 2009 Recommended Budget & Financing Plan IX -1 February 22, 2008 Program: Community Development 7100 Office of Community Development Town of Lexington, Massachusetts Mission: The Office of Community Development protects the health and safety of residents through the enforcement of public health, building code, zoning and land -use laws, and Town bylaws and regulations. The department integrates several different regulatory services, including building, conservation, health, historic districts, and zoning board of appeals. By consolidating these various operations into a single department, the Town is able to streamline code enforcement, outreach and educational activities related to commercial, residential and public development. Budget Overview: The Community Development Department is comprised of the following four divisions: Building and Zoning, Regulatory Support, Conservation and Health. The Building and Zoning Division is responsible for enforcing the State building, electrical, gas, mechanical, and plumbing codes, the local zoning code, and Architectural Access Board Regulations. The Regulatory Support Division is responsible for providing administrative support to the Building, Conservation, and Health divisions and to the Community Development Department boards and commissions, including the Zoning Board of Appeals and Historic Districts Commission. The Conservation Division is responsible for administering and enforcing the State and local wetland protection codes and the State Stormwater Management Policy, managing over 1,300 acres of Town -owned conservation land, and providing outreach and education about natural and watershed resources. The Health Division is responsible for enforcing State and local health codes, administering health screening and vaccination programs, evaluating community health needs and developing intervention programs to prevent disease and disability. Departmental Objectives: 1. Develop and adopt an electronic records management policy for submissions into the new Laserfiche Document Imaging Program (with Planning and Town Clerk Departments). 2. Procure permit tracking software, subject to funding per FY 2009 capital request. 3. Increase public outreach and education to homeowners and contractors regarding the Community Development Department functions and permitting processes. 4. Continue pandemic flu planning. 5. Prepare and implement land management plans (one per year) for each conservation area. 6. Develop a stream management program in collaboration with DPW. FY 2009 Recommended Budget & Financing Plan IX -2 February 22, 2008 Program: Community Development 7100 Office of Community Development Town of Lexington, Massachusetts Director /Conservation Admin. Office Manager/ Executive Secretary Department Clerks Building Commissioner Conservation Assistant Director of Public Health Inspector of Wires Building Inspector Zoning Enforcement Plumbing /Gas Inspector Sealer of Public Health Nurse Health Agent Administrator Weights/ Measures Authorized /Appropriated Staffing *Community Development Department Director (Building Commissioner until 11103, Conservation Administrator beginning 12104) Explanatory Notes: The Part -time Sealer of Weights and Measures has been transferred to Building Contractual Services in FY 2009 based on a successful trial period with the State in FY 2007 and 2008. The Part -time Animal Control Officer was transferred to the Police Department budget in FY 2007. New Full -Time Building Inspector to start January 1, 2009. FY 2009 Recommended Budget & Financing Plan IX -3 February 22, 2008 FY 2005 Actual FY 2006 Actual FY 2007 Actual FY 2008 Actual FY 2009 Recommended Building Commissioner 1 1 1 1 1 Electrical Inspector 1 1 1 1.2 1.2 Building Inspector 0.71 1.13 1.13 1.13 2.13 Zonin Enforcement Administrator 0.46 0.46 1 1 1 Plumbing/Gas/Mechanical Inspector 1 1 1 1.2 1.2 Sealer of Weights and Measures 0.22 0.22 0.22 0.11 0 Office Manage 1 1 1 1 1 Department Clerk 2 2 3 3 3 Conservation Administrator* 1 1 1 1 1 Conservation Assistant 1 1 1 1 1 Public Health Director 1 1 1 1 1 Health Agent 1 1 1 1 1 Public Heath Nurse 0.34 0.34 0.71 0.71 0.71 Animal Control Officer sub-total 0.54 0.54 .9 0 14.06 0 14.35 0 15.24 sub-total FT/PT 10 FT/5 PT 11 FT/5 PT 13 FT/3 PT 13 FT/5 PT 14 FT/4 PT *Community Development Department Director (Building Commissioner until 11103, Conservation Administrator beginning 12104) Explanatory Notes: The Part -time Sealer of Weights and Measures has been transferred to Building Contractual Services in FY 2009 based on a successful trial period with the State in FY 2007 and 2008. The Part -time Animal Control Officer was transferred to the Police Department budget in FY 2007. New Full -Time Building Inspector to start January 1, 2009. FY 2009 Recommended Budget & Financing Plan IX -3 February 22, 2008 Program: Community Development 7100 Office of Community Development Town of Lexington, Massachusetts Budget Recommendations: The FY 2009 recommended budget represents a $96,,145 or 10.93% increase over the FY08 adjusted budget. This is comprised of an 8.37% increase in compensation and a 36.99% increase in expenses. Recommended Budget: This is alevel- service budget except where noted below. The significant changes include: 1. A $ or 8.37% increase in compensation attributable to step increases and overtime increases per existing collective bargaining agreements, a new full -time building inspector (to begin January 1, 2009) and additional seasonal overtime for conversation land management. 2. $ transfer from Building and Zoning Compensation to Expenses for the sealer of weights and measures service contract. 3. $ reallocation from the Town Clerk's budget to Building and Zoning Expenses for microfilming and digitizing of building records. 4. $500 increase in Regulatory Support Lease Agreement Expense for the photocopier lease agreement. 5. $ increase in expenses for Land Management of Conservation land. 6. $8,500 increase in Board of Health Contractual Services Expense for mosquito control contract ($500) and for contractual service hours to assist the Health Agent ($8000). 7. $ increase for Board of Health miscellaneous expenses for professional health organization seminars, memberships, and cell phone service that were previously funded by an emergency planning grant. Budget Requests Not Recommended by the Town Manager: The following program improvement requests have been made by the Director of Community Development: 1. $ for an additional full -time Building Inspector. 2. $ for a part -time Municipal Clerk. FY 2009 Recommended Budget & Financing Plan IX -4 February 22, 2008 Program: Community Development 7100 Office of Community Development Town of Lexington, Massachusetts Budget Summary Funding Sources FY 2007 Actual FY 2007 Actual FY 2009 Requested FY 2008 Adjusted Dollar Increase FY 2009 Requested FY 2009 Recommended $ 666,202 Dollar Increase Percent Increase Tax Le $ 1 $ 340,293 $ 456,303 $ 407,949 $ 67,656 19.88% Enterprise Funds Indirects $ - 1 $ 96 1 10.93 %� $ 176,765 $ 176,765 $ - 0.00% Health Programs Revolving Fund $ - $ 7 $ 7 $ 7 $ - 0.00% Fees & Charges $ 2 1 1 1 163,801 13.50% Licenses & Permits $ 1 $ 1 $ 1 $ 1 $ 164,382 14.19% Departmental Fees $ $ 45,211 $ $ 54,581 $ 54,000 $ 54,000 $ (581) -1.06% Total 7100 OCD $ 743 1 $ 879 $ 927 $ 976 $ 96 1 10.93% Appropriation Summary FY 2007 Actual FY 2008 Adjusted FY 2009 Requested FY 2009 Recommended Dollar Increase Percent Increase Compensation $ 666,202 $ 801 $ 834,925 $ 868,255 $ 67,038 8.37% Expenses $ 77 $ 78,689 $ 92 $ 107 1 $ 29,108 1 36.99% Total 7100 OCD $ 743 $ 879 $ 927 $ 976 1 $ 96 1 10.93 %� Level Service Requests FY 2007 Actual FY 2008 Adjusted FY 2009 Requested FY 2009 Recommended Dollar Increase Percent Increase Total 7110 Building & Zoning $ 309,163 $ 375,885 $ 394,617 $ 425,966 $ 50,081 13.32% Total 7120 Regulatory Support $ 154,973 $ 169,583 $ 176,765 $ 176,765 $ 7 4.24% Total 7130 Conservation $ 106,191 $ 129,467 $ 140,019 $ 149,024 $ 19,557 15.11% Total 7140 Health $ 173,050 $ 204,971 $ 216,297 $ 224 $ 19,326 9.43% Total 7100 OCD 1 $ 743,378 1 $ 879,906 1 $ 927,697 1 $ 976,051 1 $ 96,145 1 10.93 0 /ol Summary FY 2007 Actual FY 2008 Adjusted FY 2009 Requested FY 2009 Recommended Dollar Increase Percent Increase Salaries & Wages $ 666,202 $ 796,979 $ 823,252 $ 856,582 $ 59,603 7.48% Overtime $ - $ 4 1 $ 11,673 $ 11,673 $ 7 0.00% Compensation $ 666,202 $ 801 $ 834,925 $ 868,255 $ 67,038 8.37% Contractual Services $ 60,772 $ 59,049 $ 70,762 $ 84,830 $ 25,781 43.66% Utilities $ 5 $ 3 $ 4 $ 4 $ 562 15.01% Supplies $ 11 $ 15,695 $ 17,835 $ 18,660 $ 2 18.89% Small Capital $ - $ 200 $ - $ - $ 200 0.00% Expenses $ 77 $ 78,689 1 $ 92 $ 107 $ 29,108 1 36.99% Total 7100 OCD 1 $ 743,378 1 $ 879,906 1 $ 927,697 1 $ 976,051 1 $ 96,145 1 10.93 %� FY 2009 Recommended Budget & Financing Plan IX -5 February 22, 2008 Program: Community Development 7200 Planning Town of Lexington, Massachusetts Mission: Guided by the Comprehensive Plan, the Planning Board and the Planning Office help residents to envision and work toward a community that serves the need of all its citizens and to manage growth and change to maintain the Town's character. Supported by the Planning Staff, the Board administers the Zoning By -law and reviews and permits applications for residential and commercial development. Budget Overview: The Planning Department supports the Planning Board in the implementation of the Comprehensive Plan, the administration of the Subdivision Regulations, the determination of adequacy of unaccepted streets, the granting of special permits for residential development, and the review of planned development district proposals that go to Town Meeting. In addition, the staff engages in short and long term planning in regard to growth and development issues in Lexington, being active participants in various committees dealing with issues of transportation, affordable housing and economic development, as well as participating in regional and statewide initiatives. The significant number of active committees and planning efforts continues to tax the planning staff's capacity. The planning staff participates on a regular basis on the Development Review Team, the Economic Development Task Force, the Housing Partnership Board, the Transportation Management Group, and the HOME Consortium. Departmental Initiatives: 1. Parking by -law revision. 2. Transportation by -law draft, replacing the current Traffic By -law. 3. Update of the Development Regulations. FY 2009 Recommended Budget & Financing Plan IX -6 February 22, 2008 7200 Planning Program: Community Development Town of Lexington, Massachusetts I Planning Director I Senior Planner Authorized /Appropriated Staffing Planner I I Department Clerk Explanatory Notes: *Planning Director left 9/04, new director named 1/05, Assistant Planning Director became Acting Planning Director; from 9/04 2 part -time planners were hired (one at .75 FTE for 8 months = .5 FTE, and other at .5 FTE for 10 months = .4 FTE). FY 2009 Recommended Budget & Financing Plan IX -7 February 22, 2008 FY 2005 Actual FY 2006 Actual FY 2007 Actual FY 2008 Actual FY 2009 Recommended Planning Director* 1* 1 1 1 1 Assistant Planning Director 1 - - - - Department Clerk Adminstrative Assistant 1 1 1 1 1 Planner 0.9 0.4 0.4 0.4 0.4 Senior Planner - 1 1 1 1 Explanatory Notes: *Planning Director left 9/04, new director named 1/05, Assistant Planning Director became Acting Planning Director; from 9/04 2 part -time planners were hired (one at .75 FTE for 8 months = .5 FTE, and other at .5 FTE for 10 months = .4 FTE). FY 2009 Recommended Budget & Financing Plan IX -7 February 22, 2008 7200 Planning Program: Community Development Town of Lexington, Massachusetts Budget Recommendations: The FY2009 recommended budget represents an increase of $ or 4.69 percent over the FY2008 Adjusted Budget. Recommended Budget This is a level- service budget except where noted below. The significant changes include: 1. $8,581 increase for salary step increases and other contractual adjustments. 2. $1,500 increase in expenses attributable to seminars, workshops and conference expenses. In the past, these costs were paid by the staff from personal funds. Budget Requests Not Recommended by the Town Manager The following program improvement has been requested by the Planning Director: 1. $ for salary of a part -time Housing Specialist. FY 2009 Recommended Budget & Financing Plan IX -8 February 22, 2008 7200 Planning Program: Community Development Town of Lexington, Massachusetts Budget Summary Funding Sources FY 2007 Actual FY 2008 Adjusted FY 2009 Requested FY 2009 Recommended Dollar Increase Percent Increase Tax Le $ 184,347 $ 179,780 $ 186,447 $ 186,447 $ 6 3.71% Enterprise Funds Indirects $ - $ 8 $ 9 $ 9 $ - 0.00% Directed Funding $ 28,135 $ 34,940 $ 38,354 $ 38,354 $ 3 9.77% Fees $ 28,135 $ 34,940 $ 38,354 $ 38,354 $ 3 9.77% Total 7200 Planning $ 212,482 1 $ 214,720 1 $ 224 $ 224,801 1 $ 10,081 1 4.69 0 /ol Appropriation Summary FY 2007 Actual FY 2008 Adjusted FY 2009 Requested FY 2009 Recommended Dollar Increase Percent Increase Compensation $ 188 $ 206 $ 214 $ 214 942 $ 8 581 4.16% Expenses $ 8 $ 8 $ 9 $ 9 1 $ 1 17.94 Total 7200 Planning $ 197,497 $ 214 $ 224 $ 224 1 $ 10 1 4.69 0 /ol Level- Service Requests FY 2007 Actual FY 2008 Adjusted FY 2009 Requested FY 2009 Recommended Dollar Increase Percent Increase Total 7210 Planning $ 197,497 $ 214 $ 224,801 $ 224,801 $ 10,081 4.69% Total 7200 Planning $ 197 1 $ 214 1 $ 224 1 $ 224,801 1 $ 10,081 1 4.69 %� Summary FY 2007 Actual FY 2008 Adjusted FY 2009 Requested FY 2009 Recommended Dollar Increase Percent Increase Salaries & Wages $ 188,981 $ 204,361 $ 212,942 $ 212,942 $ 8 4.20% Overtime $ - $ 2 $ 2,000 $ 2,000 $ - 0.00 Compensation $ 188 $ 206 $ 214 $ 214 942 $ 8 4.16% Contractual Services $ 6 923 $ 4 450 $ 6 550 $ 6 550 $ 2 100 47.19% Utilities $ - $ 749 $ 750 $ 750 $ 1 0.00% Supplies $ 1 $ 3 $ 2 $ 2 $ 491 - 16.10% Small Capital $ - $ 110 $ - $ - $ 110 0.00 Expenses $ 8 $ 8 $ 9 $ 9 $ 1,500 17.94 r7otal 7200 Planning $ 197 $ 214 $ 224 $ 224 1 $ 10 1 4.69 0 /ol FY 2009 Recommended Budget & Financing Plan IX -9 February 22, 2008 Program: Community Development 7300 Economic Development Town of Lexington, Massachusetts Mission: The Economic Development Office works to strengthen the Town's commercial tax base and promote the Town's historic sites. The Office provides comprehensive services to existing and prospective businesses and individuals to support and enhance the business climate in Lexington. The Economic Development Officer serves as a liaison to businesses; providing information, technical assistance and help with local land use regulations. The Liberty Ride and Battle Green Guides, which are funded in the Economic Development budget, work to promote the historic sites and resources in Lexington. Budget Overview: Economic Development Office is divided into three elements: the Economic Development Officer, the Liberty Ride and the Battle Green Guides. The Economic Development Officer (EDO) is responsible for strengthening the commercial tax base and providing services to existing and prospective businesses. The EDO also serves as liaison between the Town and the business community. This position was eliminated following the FY2004 failed override and reinstated with the successful FY2007 override. The Liberty Ride began operations in FY2003 as a seasonal program to highlight Lexington's historic resources. Designed to spur economic development, increase local tourism and further interest in the community's rich history, it operates throughout the summer and early fall. Although it receives an appropriation from Town Meeting, the Liberty Ride is self - supporting through fees and charter revenues. The Battle Green Guides are seasonal part -time employees who conduct guided tours of the Lexington Battle Green. Departmental Initiatives: 1. Continue to work with Shire HGT to implement the TIF agreement and finalize Shire's relocation to Lexington. 2. Complete the infrastructure grant applications proposed as part of the Shire agreement. 3. Work with the Economic Development Task Force on completing the commercial zone assessment report (Cecil Group). 4. Provide staff support to the Economic Development Task Force on the completion of its final report to the 2020 Committee, Selectmen and Planning Boa rd . 5. Provide staff support to the Lexington Center Committee. FY 2009 Recommended Budget & Financing Plan 1X_ 10 February 22, 2008 7300 Economic Development Program: Community Development Town of Lexington, Massachusetts F Town Manager Economic Development Officer Authorized /Appropriated Staffing Tourism Committee Liberty Ride Coordinator Liberty Ride Battle Green Guides Guides FY 2009 Recommended Budget & Financing Plan IX -11 February 22, 2008 FY 2005 Actual FY 2006 Actual FY 2007 Actual FY 2008 Actual FY 2009 Recommended Economic Development Officer 0 0 1 1 1 Battle Green Guides Varies Varies Varies Varies Varies Liberty Ride Coordinator 0.5 0.5 0.5 0.5 0.5 Liberty Ride Guides Seasonal Seasonal Seasonal Seasonal Seasonal FY 2009 Recommended Budget & Financing Plan IX -11 February 22, 2008 Program: Community Development 7300 Economic Development Town of Lexington, Massachusetts Budget Recommendations: The FY 2009 recommended budget represents a $7,,474 or 3.33% increase over the FY08 adjusted budget. This is comprised of a 1.40% decrease in compensation and an 8.84% increase in expenses. Recommended Budget: This is alevel- service budget except where noted below. The significant changes include: 1. $ increase for Liberty Ride (salary and expenses.) This is attributable to a $983 increase in compensation due to contractual settlements. Expenses are proposed to increase $ largely attributable to anticipated higher gasoline costs. This amounts to a 4.4% increase for gasoline. The expense /gasoline budget may be amended prior to Town Meeting when the vendor and the Town settle on the fuel inflator index as of March 1 2008. 2. $638 increase in compensation for the Battle Green Guides, to reflect an increase in the minimum wage. 3. $750 increase in expenses for the battle Green Guides to cover the costs of costumes and materials. This amount is covered by donations to the guides and is not charged to the tax levy. Budget Requests Not Recommended by the Town Manager: None requested. FY 2009 Recommended Budget & Financing Plan IX -12 February 22, 2008 7300 Economic Development Program: Community Development Town of Lexington, Massachusetts Budget Summary Funding Sources FY 2007 Actual FY 2007 Actual FY 2008 Adjusted FY 2008 Adjusted FY 2009 Requested FY 2009 Recommended FY 2009 Recommended Dollar Increase Percent Increase Tax Le $ 10 $ 87 490 $ 88 $ 108 $ 20 23.54% Enterprise Funds Indirects $ - $ - $ - $ - $ - 0.00% Battle Green Guide Fees $ 750 $ - $ 750 $ 750 $ 750 100.00% Directed Funding $ 91 $ 137 $ 143 $ 123 $ (13 - 10.12% Liberty Ride Fares & Sales $ 81 - $ 104 - $ 104 $ 93 081 - $ 11 381 - 10.89% Li erty Ride Charter Sales $ 10 2 $ 17 200 4 $ 17 200 $ 16 6,866 $ 804 -4.67% Liberty Ride Donations $ - - $ 15,381 - $ 21,467 $ 13,696 - $ (1 - 10.96% Total 7300 Econ. Development $ 103,248 $ 224,533 $ 232,007 $ 232,007 1 $ 7 1 3.33 0 /ol Appropriation Summary FY 2007 Actual FY 2008 Adjusted FY 2009 Requested FY 2009 Recommended Dollar Increase Percent Increase Compensation $ 40 $ 120 $ 119 102 $ 119 $ (1 1 695) -1.40% Expenses $ 60,951 $ 103,736 $ 112,905 $ 112,905 $ 9 8.84% Total 7300 Econ. Development $ 100 1 ,974 1 $ 224 1 $ 232,007 1 $ 232 $ 7 1 3.33% Level- Service Requests FY 2007 Actual FY 2008 Adjusted FY 2009 Requested FY 2009 Recommended Dollar Increase Percent Increase Total 7310 Econ. Dev. Office $ 7 020 $ 80 $ 80 $ 80 $ - 0.00% Total 7320 Liberty Ride $ 89,676 $ 137,043 $ 143,129 $ 143,129 $ 6 4.44% Total 7330 Battle Green Guides $ 4 $ 6 $ 8 $ 8 $ 1 20.15% I Total 7300 Econ. Development $ 100 1 ,974 $ 224 $ 232,007 $ 232,007 $ 7 1 3.33% Object Code Summary FY 2007 Actual FY 2008 Adjusted FY 2009 Requested FY 2009 Recommended Dollar Increase Percent Increase Salaries & Wages $ 40,023 $ 120,797 $ 119,102 $ 119,102 $ 1 -1.40% Overtime $ - $ - $ - $ - $ - 0.00 0 /0 Compensation $ 40 $ 120 $ 119 $ 119 102 $ 1 695 -1.40% Contractual Services $ 58 $ 98 $ 106 039 $ 106 $ 7 103 7.18% Utilities $ - $ - $ - $ - $ - 0.00% Supplies $ 2 $ 4 $ 6 $ 6,866 $ 2,066 43.04% Small Capital $ - $ - $ - $ - $ - 0.00 Expenses $ 60,951 $ 103,736 $ 112,905 $ 112,905 $ 9 8.84% I Total 7300 Econ. Development $ 100 $ 224 $ 232 $ 232,007 1 $ 7,474 1 3.33 l FY 2009 Recommended Budget & Financing Plan IX -13 February 22, 2008 Section X: General Government Program 8000 Board of Selectmen Town Manager Town Committees Finance Town Clerk Management Information Systems Section X: Program 8000: General Government This section includes detailed information about the FY 2009 Operating Budget & Financing Plan for general government. It includes: 8100 Board of Selectmen X -2 8200 Town Manager X -6 8300 Town Committees X -10 8400 Finance X -14 8500 Town Clerk X -18 8600 Management Information Systems X -22 FY 2009 Recommended Budget & Financing Plan X -1 February 22, 2008 Program: General Government 8100 Board of Selectmen Town of Lexington, Massachusetts Mission: The Board of Selectmen, together with the Town Manager, represents the executive branch of the Town government. The Board consists of five members, elected for three -year terms. Selectmen serve without compensation. The Board acts as the Town's primary policy making body for a wide variety of issues affecting service delivery, finance and Town infrastructure. They provide oversight in matters of litigation,, act as the licensing authority, enact rules and regulations regarding traffic control and are responsible for calling Town Meetings and approving the Town Meeting Warrant. Budget Overview: This budget includes funding for the Selectmen's Office, Town Counsel and the Annual Town Report. Day -to -day operations of the Selectmen's Office are under the direction of the Executive Clerk and the Municipal Clerk who assist the Selectmen and coordinate activities with the Town Manager's Office. The staff prepares the Annual and Special Town Meeting Warrants and assists the Selectmen in responding to questions and inquiries from the public. They also receive all contributions to Selectmen Gift Accounts, the Fund for Lexington, PTA Council Scholarship, Lexington Education Fund and all other Trustees of Public Trusts funds. Staff manage the licensing and permitting process for the Board (the licensing authority). These licenses include alcoholic beverage, auctioneer, cable television, common victualler,, entertainment, gasoline storage, innkeeper, lodging house, theater, Class I, II and III for the sale of used cars, vehicles for hire such as common carrier, limousine and taxi cab and automatic amusement machines. Staff maintain over 300 Selectmen appointments to more than 40 committees. In addition, the Selectmen's Office notifies Lexington residents of all nationa I, state and local elections and prepares the warrant for the Annual and Special Town meetings. Town Counsel represents the Town, through the Board of Selectmen and Town Manager, on all lega I matters including litigation,, contracts, drafting of Town bylaws and enforcement of bylaws through the Court system. The Town Report is the official proceeding and activities of Town Government. It is required to be prepared annually under State law. Departmental Initiatives: 1. Conduct /host 15 LexSelects programs for broadcast on LexMedia. 2. Consider proposals for enhancements of the Town's commercial base, including any zoning changes. 3. Continue the evaluation of Town sites for a Community Center /Senior Center. 4. Provide input to the Library Trustees on the rehabilitation and re -use of the Stone Building. FY 2009 Recommended Budget & Financing Plan X -2 February 22, 2008 8100 Board of Selectmen Program: General Government Town of Lexington, Massachusetts Board of Selectmen I Executive Clerk I Part-Time Municipal Clerk Authorized /Appropriated Staffing FY 2009 Recommended Budget & Financing Plan X -3 February 22, 2008 FY 2005 FY 2006 FY 2007 FY 2008 FY 2009 Actual Actual Actual Actual Recommended Executive Clerk 0.86 0.86 0.86 0.94 0.94 Part -Time Munici al Clerk 0.54 0.54 0.54 0.56 0.56 Total FTE -0 1.40 1.40 1.50 1.50 FY 2009 Recommended Budget & Financing Plan X -3 February 22, 2008 8100 Board of Selectmen Program: General Government Town of Lexington, Massachusetts Budget Recommendations: The FY2009 recommended budget represents an increase of $ or 0.83 percent over the FY2008 Adjusted Budget. Recommended Budget: This is alevel- service budget except where noted below. The significant changes include: 1. $ increase for salary step increases and other contractual adjustments. 2. $2,500 increase in expenses related to the annual Town Audit. 3. $500 increase in expenses for printing the Town Report. Budget Requests Not Recommended by the Town Manager: None requested. FY 2009 Recommended Budget & Financing Plan X -4 February 22, 2008 8100 Board of Selectmen Program: General Government Town of Lexington, Massachusetts Budget Summary Funding Sources FY 2007 Actual FY 2007 Actual FY 2009 Requested FY 2008 Adjusted Dollar Increase FY 2009 Requested FY 2009 Recommended $ 65 Dollar Increase Percent Increase Tax Levy $ 435 $ 444 $ 450 $ 450 $ 6 1.40% Enterprise Funds (Indirects) $ - $ - $ - $ - $ - 0.00% Revolving Funds $ 400 $ 400 $ 400 $ 400 $ - 0.00% PEG TV /Cable Access $ 400,000 $ $ 400,000 $ - $ 400,000 $ 400 $ - 0.00% Directed Funding $ 60 $ 56 $ 58 $ 58 $ 1 2.17% Licenses & Permits $ 60 20 000 $ 56,766 20 220 $ 58 $ 58,000 $ 1 2.17% Total 8100 Board of Selectmen $ 896,135 $ 901,452 $ 908,918 $ 908,918 $ 7,466 0.83% Appropriation Summary FY 2007 Actual FY 2008 Adjusted FY 2009 Requested FY 2009 Recommended Dollar Increase Percent Increase Compensation $ 65 $ 73 $ 78 $ 78 $ 4 5.75% Expenses $ 531 1 $ 827,650 1 $ 830 1 $ 830 1 $ 3 1 0.39% Total 8100 Board of Selectmen S 597,029 1 S 901,452 1 S 908,918 1 S 908,918 1 S 7,466 1 0.83% Level- Service Requests FY 2007 Actual FY 2008 Adjusted FY 2009 Requested FY 2009 Recommended Dollar Increase Percent Increase Total 8110 Selectmen's Office $ 129 $ 144 $ 151 $ 151 $ 6 4.81% Total 8120 Legal $ 280 $ 350 $ 350 $ 350 $ - 0.00% Total 8130 Town Report $ 6 $ 6 $ 7 $ 7 $ 500 7.69% Total 8140 LCTV $ 180 $ 400 $ 400 $ 400 $ - 0.00% Total 8100 Board of Selectmen $ 597,029 $ 901,452 $ 908,918 $ 908,918 $ 7,466 0.83 Object Code Summary FY 2007 Actual FY 2008 Adjusted FY 2009 Requested FY 2009 Recommended Dollar Increase Percent Increase Salaries & Wages $ 65 $ 73 $ 78 $ 78 $ 4 5.75% Overtime $ - $ - $ - $ - $ - 0.00% Compensation $ 65,952 $ 73,802 $ 78,048 $ 78,048 $ 4 5.75% Contractual Services $ 510 $ 807 $ 810 $ 810 $ 3 0.37% Utilities $ - $ - $ - $ - $ - 0.00% Supplies $ 20 191 $ 20 000 $ 20 220 $ 20 220 $ 220 1.10% Small Capital $ - $ - $ - $ - $ - 0.00% Expenses 1 $ 531, 077 $ 827, 650 $ 830 $ 830,870 $ 3,220 1 0.39 JTotal 8100 Board of Selectmen 1 $ 597,029 1 $ 901,452 1 $ 908,918 1 $ 908,918 1 $ 7,466 1 0.83 0 /ol FY 2009 Recommended Budget & Financing Plan X -5 February 22, 2008 8200 Town Manager Program: General Government Town of Lexington, Massachusetts Mission: The Board of Selectmen appoints the Town Manager who oversees the daily operations of all general government departments, implements the policies of the Board of Selectmen, proposes an annual operating and capital budget, and enforces Town bylaws and regulations. The Town Manager's authority and responsibilities are established in the Selectmen -Town Manager Act of 1968. The Town Manager's Office is also responsible for human resources, benefits administration and risk management. Budget Overview: The Town Manager's Office is comprised of Administration and Human Resources. Administration includes for day -to -day oversight for all general government departments, town -wide staff training and professional development, special projects and website management. This function also implements all decisions of Board of Selectmen and provides staff support to various Town committees. Human Resources includes responsible for personnel administration, benefits administration, collective bargaining contract administration, workers compensation and unemployment benefits. Departmental Initiatives: 1. Continue oversight of the transition to a joint facilities department. 2. Continue to develop an economic development program. I Complete the feasibility studies for the White House, Muzzey Senior Center, East Lexington Library and Cary Hall. 4. Continue Town website enhancements. 5. Develop a multi -year employee professional development plan. FY 2009 Recommended Budget & Financing Plan X -6 February 22, 2008 8200 Town Manager Program: General Government Town of Lexington, Massachusetts Town Manager I Human Resources I Director I Deputy I Town Manager Office Manager/ Executive Secretary I Assistant to the I Town Manager i Benefits Coordinator/ HR Generalist Authorized /Appropriated Staffing Management Intern Notes: As a part of legal mandate, apart -time Civil Hearing Officer (for fire code violations) position was added in FY 2007 and is budgeted here. The part -time Parking Hearing Officer is also budgeted in this account. FY 2009 Recommended Budget & Financing Plan X -7 February 22, 2008 FY 2005 Actual FY 2006 Actual FY 2007 Actual FY 2008 Actual FY 2009 Recommended Town Manager 1 1 1 1 1 Deputy Town Manager 1 1 1 1 1 Office Manager 1 1 1 1 1 Administrative Assistant 1 1 1 0 0 Benefits Coordinator HR Generalist 0 0 0 1 1 Assistant to the Town Manager 1 1 1 1 1 Human Resources Director 0 0 1 1 1 Hearing Officers 0.06 0.06 0.12 0.12 0.12 Management Intern 1 1 1 1 1 Grantswriter 0.35 0.35 0 0 0 Notes: As a part of legal mandate, apart -time Civil Hearing Officer (for fire code violations) position was added in FY 2007 and is budgeted here. The part -time Parking Hearing Officer is also budgeted in this account. FY 2009 Recommended Budget & Financing Plan X -7 February 22, 2008 8200 Town Manager Program: General Government Town of Lexington, Massachusetts Budget Recommendations: The FY 2009 recommended budget represents an $11,,311 or 1.76% increase over the FY08 adjusted budget. This is comprised of a 2.53% increase in compensation and a 0.91% decrease in expenses. The Salary Adjustment Account is for anticipated collective bargaining settlements and for compensated leave payments due certain employees at retirement. Once contract settlements are reached, funds are transferred from this account to the appropriate departmental budget upon a vote of the Board of Selectmen. Recommended Budget This is a level- service budget except where noted below. The significant budget changes include: 1. $ for salary step increases and other contractual adjustments. Bud_ eq t Requests Not Recommended by the Town Manager: The following program improvement requests have by made by the Deputy Town Manager: 1. $5,,000 for Pre - employment physicals (to be budgeted under 2100: Insurance: 2160 Workers Compensation). FY 2009 Recommended Budget & Financing Plan X -8 February 22, 2008 8200 Town Manager Program: General Government Town of Lexington, Massachusetts Budget Summary Budget Summary - Town Manager Operations (8210, 8220) Funding Sources FY 2007 Actual FY 2008 Adjusted FY 2009 Requested FY 2009 Recommended Dollar Increase Percent Increase Tax Levy $ 571,380 $ 579,227 $ 619,698 $ 619,698 $ 40,471 6.99% Enterprise Funds Indirects 39 34 17 17 (17 - 49.45% Available Funds $ 16,109 $ 27,865 $ 16,000 $ 16,000 $ 11,865 0.00% Rentals $ 16,109 $ 27,865 $ 16,000 $ 16,000 $ (11,865) - 42.58% Total 8200 Town Mana er $ 626,609 $ 642,070 $ 653,381 $ 653,381 $ 11,311 1 1.76 Appropriation Summary FY 2007 1 FY 2008 1 FY 2009 1 FY 2009 1 Dollar I Percent Actual Adjusted Requested Recommended Increase Increase Compensation $ 415,741 $ 498,520 $ 511 $ 511 $ 12,611 2.53% Expenses $ 196,704 $ 143,550 $ 142 $ 142 $ (1 -0.91% Total 8200 Town Manager $ 612,445 $ 642,070 $ 653,381 $ 653,381 $ 11,311 1.76% Total 8200 Town Manaaer $ 612,445 $ 642,070 Level- Service Requests FY 2007 Actual FY 2008 Adjusted FY 2009 Requested FY 2009 Recommended Dollar Increase Percent Increase Total 8210 Administration $ 560,441 $ 503,608 $ 535,546 $ 535,546 $ 31,938 6.34% Total 8220 Human Resources $ 52,004 $ 138,462 $ 117,835 $ 117,835 $ (20,627) - 14.90% Total 8200 Town Manaaer $ 612,445 $ 642,070 $ 653,381 $ 653,381 $ 11,311 1.76% Object Code Summary FY 2007 Actual FY 2007 Actual FY 2009 Requested FY 2008 Adjusted Dollar Increase FY 2009 Requested FY 2009 Recommended Dollar Increase Percent Increase Salaries & Wages $ 415,741 $ 498,520 $ 511 $ 511 $ 12,611 2.53% Overtime $ - 1 $ - 1 $ - $ - 1 $ - 0.00% Compensation $ 415,741 $ 498,520 $ 511,131 $ 511,131 $ 12,611 2.53% Contractual Services $ 163,065 $ 108,800 $ 110,350 $ 110,350 $ 1 1.42% Utilities $ - $ - $ - $ - $ - 0.00% Supplies $ 12 $ 15,750 $ 12 $ 12 $ 3 - 21.27% Small Capital $ 21 1 $ 19,000 1 $ 19,500 $ 19,500 1 $ 500 0.00% Expenses 1 $ 196,7041 $ 143,550 $ 142,250 $ 142,250 $ (1 -0.91% TTotal 8200 Town Manager $ 612,445 1 $ 642,070 1 $ 653,381 1 $ 653,381 1 $ 11,311 1 1.76 %] Budget Summary - Municipal Salary Adjustment (8230) Funding Sources FY 2007 Actual FY 2007 Actual FY 2009 Requested FY 2008 Adjusted Dollar Increase FY 2009 Requested FY 2009 Recommended $ - Dollar Increase Percent Increase Tax Le $ 238,267 $ 429,022 $ 870,000 $ 742,679 $ 313,657 73.11% Enterprise Funds Indirects $ 3 $ 28,393 $ - $ - $ 28,393 - 100.00% Fees & Charges $ - $ - $ - $ - $ - 0.00% Total 8200 Town Manager $ 241 1 $ 457,4157$ 870,000 $ 742,679 1 $ 285,264 62.36% Level- Service Requests FY 2007 Actual FY 2008 Adjusted FY 2009 Requested FY 2009 Recommended Dollar Increase Percent Increase Total 8230 Salary Adjustment $ - $ 457 $ 870,000 $ 742,679 $ 285,264 62.36% J Total 8200 Town Manager $ - $ 457,415 1 $ 870,000 1 $ 742,679 1 $ 285,264 62.36 l FY 2009 Recommended Budget & Financing Plan X -9 February 22, 2008 8300 Town Committees Program: General Government Town of Lexington, Massachusetts Mission: Town Committees includes the Appropriation Committee, Capital Expenditures Committee, Public Celebrations Committee and various boards and committees appointed by the Board of Selectmen, Moderator and the Town Manager. Budget Overview: The Town Committees budget provides limited funding for a variety of statutory and advisory committees that are an integral part of the operation of local government in Lexington. The financial committees, that is, the Appropriation Committee and the Capital Expenditures Committee, provide detailed financial review and analysis to Town Meeting. The Public Celebrations Committee plans the Town's annual celebrations, including parades on Veteran's, Memorial and Patriot's Day. FY 2009 Recommended Budget & Financing Plan X -10 February 22, 2008 8300 Town Committees Program: General Government Town of Lexington, Massachusetts Appropriations Committee Asst. Town Manager for Finance Capital Expenditures Committee Authorized /Appropriated Staffing Public Celebrations Committee No direct staff are charged to this line -item. Limited staff support is provided through the Town Manager's Office and Finance Department. FY 2009 Recommended Budget & Financing Plan X -11 February 22, 2008 8300 Town Committees Program: General Government Town of Lexington, Massachusetts Budget Recommendations: The FY2009 recommended budget represents a $495 or 1.41% increase over the FY 2008 Adjusted Budget. Recommended Budget This is a level- service budget. The increase is related to normal inflationary increases for the Patriot's Day events. Budget Requests Not Recommended by the Town Manager None requested. FY 2009 Recommended Budget & Financing Plan X -12 February 22, 2008 8300 Town Committees Program: General Government Town of Lexington, Massachusetts Budget Summary Funding Sources FY 2007 Actual FY 2008 Adjusted FY 2009 Requested FY 2009 Recommended Dollar Increase Percent Increase Tax Lev $ 38 755 $ 35 205 $ 35 $ 35 700 $ 495 1.4% Enterprise Funds Indirects $ - $ - $ - $ - $ - 0.0% Available Funds $ - $ - $ - $ - $ - 0.0% JTotal 8300 Town Committees $ 38,755 1 $ 35,205 $ 35,200 1 $ 35,700 1 $ 495 1 1.41 0 /ol Appropriation Summary FY 2007 Actual FY 2008 Adjusted FY 2009 Requested FY 2009 Recommended Dollar Increase Percent Increase Compensation $ - $ - $ - $ - $ - 0.0% Expenses $ 13 $ 35 $ 35 $ 35 1 $ 495 1.4% Total 8300 Town Committees $ 13,708 $ 35,205 $ 35,200 $ 35,700 1 $ 495 1 1.41% Level- Service Requests FY 2007 Actual FY 2008 Adjusted FY 2009 Requested FY 2009 Recommended Dollar Increase Percent Increase Total 8310 Financial Committees $ 126 $ 1 500 $ 1 500 $ 1 500 $ - 0.0% Total 8320 Misc. Boards & Committees $ 6 342 $ 4 705 $ 4 700 $ 4 700 $ 5 -0.1% Total 8330 Public Celebrations $ 7 $ 29 $ 29 $ 29 1 $ 500 1.7% Total 8300 Town Committees $ 13,708 $ 35,205 $ 35,200 $ 35,700 1 $ 495 0.00% Object Code Summary FY 2007 Actual FY 2008 Adjusted FY 2009 Requested FY 2009 Recommended Dollar Increase Percent Increase Salaries & Wages $ - $ - $ - $ - $ - 0.00% Overtime $ - $ - $ - $ - $ - 0.00% Compensation $ - $ - $ - $ - $ - 0.00% Contractual Services $ 4 498 $ 4 555 $ 4 500 $ 4 500 $ 55 -1.21% Utilities $ - $ - $ - $ - $ - 0.00% Supplies $ 9 $ 30 $ 30 $ 31 $ 550 1.79% Small Capital $ - $ - $ - $ - $ - 0.00% Expenses $ 13,708 $ 35,205 $ 35,200 $ 35,700 $ 495 1.41% Total 8300 Town Committees $ 13,708 $ 35,205 $ 35,200 $ 35,700 $ 495 1.41% FY 2009 Recommended Budget & Financing Plan X -13 February 22, 2008 Program: General Government 8400 Finance Town of Lexington, Massachusetts Mission: The Finance Department is responsible for: (1) maintaining current and accurate data for all financial activities of the Town; (2) maintaining internal financial controls and facilitating the evaluation of the Town's financial condition; (3) insuring that the delivery of Town services is done in compliance with Massachusetts General Laws that govern municipal finance; (4) providing timely and accurate financial information to managers of Town services to facilitate the evaluation of the cost effectiveness and efficiency of Town programs; (5) providing timely and accurate financial information to Town boards and committees to facilitate policy deliberation and formulation; and (6) safeguarding the financial assets of the Town. Budget Overview: The Finance Department is comprised of the following divisions: the Comptroller's Office, the Treasurer/Collector's Office, the Assessing Office and the Utility Billing Office. The Comptroller's Office is responsible for maintaining the Town's general ledger (accounting),, accounts payable, payroll, and centralized purchasing. The Comptroller's budget is also inclusive of funding for the Assistant Town Manager for Finance who oversees the all financial operations of the Town, and the Budget Officer, who in concert with the Assistant Town Manager for Finance and the Town Manager, develops and monitors the annual capital and operating budgets. The Treasurer /Collector's Office has three primary responsibilities: the collection and deposit of all town taxes, fees and charges including property taxes, motor vehicle excise, utility billing and other local receipts (permit and license fees, fines, etc.); the management and investment of all revenues collected; and the issuance and servicing of debt. The Assessing Office's primary function is the development of assessed values of real and personal property. The Utility Division's primary function is the operation of the Town's utility billing system and the issuance of monthly and semi - annual water and sewer bills. Departmental Initiatives: Treasurer /Col lector: 1. Continue progress in putting delinquent taxes into tax title to insure ultimate collection of past due amounts. 2. Move unpaid water /sewer bills onto tax bills preparatory to moving delinquent taxes (inclusive of unpaid utility charges) to tax title, thus insuring ultimate collection of past due utility bills. Assessing: 1. Perform interim -year updates to property values and continue to pursue the initiative to identify fully annual growth in personal property. FY 2009 Recommended Budget & Financing Plan X -14 February 22, 2008 8400 Finance Pro General Government Town of Lexin Massachusetts Departmental Initiatives: (con't) Comptroller: 1. Transition to accountin for Trust Funds in the g eneral led FY 2009 Recommended Bud & Financin Plan X -15 Februar 22, 2008 FY 2005 FY 2006 FY 2007 FY 2008 FY 2009 Actual Actual Actual Actual Recommended Asst. Town Mana for Finance/Comptroller I I I I I Town Accountant I I I I I Staff Accountant I I I I I Chief Procurement A I I I I I Financial Clerk I I I I I Bud Officer I I I I I sub-total FTE 6.00 6.00 6.00 6.00 6.00 Isub -tots ll FT/PT 6 FT OPT 6 FT OPT 6 FT OPT 6 FT OPT 6 FT OPT Element 8420: Treasurer /Collector Treasurer /Collector Financial Clerk I I I Administrative Assistant I I I Account Clerk 0 1 1 Municipal Clerk 0.46 0.46 0.46 0.46 0.46 sub-total FTE 3.46 4.46 4.46 4.46 4.46 ,sub-total FT/ PT 3 FT/1 PT 4 FT/1 PT 4 FT/1 PT 4 FT/1 PT 4 FT/1 PT Element 8430: Assessor Town Assessor I I I I I Residential Appraiser I I I I I Commercial Appraiser 0 1 1 1 1 Administrative Assistant I I I I I Propert Inspector 0 1 1 1 1 Municipal Clerk 0.46 0.46 0.46 0.46 0.46 sub-total FTE 3.46 5.46 5.46 5.46 5.46 sub-total FT/ PT 5 FT/ 1 PT 5 FT/ 1 PT 5 FT/ 1 PT 5 FT / 1 PT S FT/ 1 PT Element 8440: Utilit Billin Water/Sewer Enterprise Business Mana 0 1 1 1 1 Account Clerk 1 0 0 0 0 sub-total FTE 1.00 1.00 1.00 1.00 1.00 ,sub-total FT/PT 1 FT /0 PT 1 FT /0 PT 1 FT /0 PT 1 FT /0 PT 1 FT /0 PT FY 2009 Recommended Bud & Financin Plan X -15 Februar 22, 2008 8400 Finance Program: General Government Town of Lexington, Massachusetts Authorized /Appropriated Staffing Asst. Town Mgr. For Finance/ Comptroller Retirement Town Treasurer/ Town Procurement Administrator Assessor Collector Accountant Officer PT Municipal Commercial Asst. Tax Clerk Appraiser Collector — Financial Clerk Residential Treasury Analyst/ Assistant Staff I nspectors Accountant Administrative Dept. Asst. Account Clerk PT Municipal PT Municipal Clerk Clerk Utility Ent. Business Mgr. Budget Officer Budget Recommendations: The FY2009 recommended budget represents an increase of $38,955, or 3.00 percent over the FY2008 Adjusted Budget. It continues to include $11,,121 in expenses (special audit services) that were funded by the FY2007 override. Recommended Budget This is a level- service budget except where noted below. The significant changes include: 1. $40,,359 increase for salary step increases and other contractual adjustments and additional temporary clerical assistance. 2. $1,,404 decrease in expenses attributable to bringing the budget in line with actual costs in FY07. Budget Requests Not Recommended by the Town Manager The following program improvement requests have by made by the Assistant Town Manager for Finance: 1. $1,530 for various publications and services to assist in the valuation of commercial property. FY 2009 Recommended Budget & Financing Plan X -16 February 22, 2008 8400 Finance Program: General Government Town of Lexington, Massachusetts Budget Summary Funding Sources FY 2007 Actual FY 2008 I Adjusted FY 2009 Requested FY 2009 Recommended Dollar Increase Percent Increase Tax Lev 861 248 944 122 980 997 53 5.67% Enterprise Funds Indirects $ 335,720 $ 323,097 $ 310,657 $ 310,657 $ 12,439 -3.85% Directed Funding 35,597 32 144 30 30 (2 1 144) -6.67% Municipal Lien Certificates $ 35,597 $ 32 $ 30,000 $ 30,000 $ (2 -6.67% TTotal 8400 Finance $ 1 $ 1 $ 1 $ 1 1 $ 38,955 1 3.00 0 /ol Appropriation Summary FY 2007 Actual FY 2008 Adjusted FY 2009 Requested FY 2009 Recommended Dollar Increase Percent Increase Compensation $ 936,662 $ 1 $ 1 $ 1 $ 40,359 3.97% Expenses $ 202 $ 283,894 $ 269,490 $ 282 $ (1 -0.49% Total 8400 Finance $ 1,138,937 $ 1,299,363 $ 1,321,318 $ 1,338,318 $ 38,955 3.00% Level- Service Requests FY 2007 Actual FY 2008 Adjusted FY 2009 Requested FY 2009 Recommended Dollar Increase Percent Increase Total 8410 Comptroller $ 472,933 $ 540,833 $ 548,646 $ 552,646 $ 11,813 2.18% Total 8420 Revenue $ 253,814 $ 280,665 $ 283,863 $ 283,863 $ 3 1.14% Total 8430 Assessor $ 350,493 $ 413,089 $ 422 $ 435,169 $ 22,080 5.35% Total 8440 Utility Billing $ 63,655 $ 64 $ 66,640 $ 66,640 $ 1 2.88% Total 8400 Finance $ 1,140,896 $ 1,299,363 $ 1,321,318 1 ' s7 ' 1,338,318 $ 38,955 3.00 Object Code Summary FY 2007 Actual FY 2008 Adjusted FY 2009 Requested FY 2009 Recommended Dollar Increase Percent Increase Salaries & Wages 936 1 1 051 828 1 055 828 40 3.97% Overtime $ - $ - $ - $ - $ - 0.00% Compensation $ 936,662 $ 1 $ 1 $ -1 $ 40,359 3.97% Contractual Services $ 156,795 $ 240,670 $ 227,870 $ 227,870 $ 12,800 -5.32% Utilities $ 2 $ 2 $ 1 $ 1 $ 784 - 31.63% Supplies 39 40 39 52 925 12 180 29.89% Small Capital $ 3 $ - $ - $ - $ - 0.00% Expenses 1 $ 202,2761 $ 283,8941 $ 269,4901 $ 282, 490 $ (1,,404)1 -0.49 Total 8400 Finance $ 1 1 $ 1 1 $ 1 1 $ 1 1 $ 38 1 3.00% FY 2009 Recommended Budget & Financing Plan X -17 February 22, 2008 Program: General Government 8500 Town Clerk Town of Lexington, Massachusetts Mission: The Office of the Town Clerk serves as a primary provider of official documents for the Town through its work as the custodian of and recording office for the official records, issuing marriage licenses and recording vital records, issuing dog licensing, registering businesses, and conducting the Town Census. The Town Clerk's Office conducts elections in conformance with State and local laws and, with the Board of Registrars, processes voter registrations and certifications. Budget Overview: The four elements comprising the Office of the Town Clerk include Town Clerk Administration, Registration, Elections, and Archive & Records Management. The most significant changes in the requested FY08 budget impact the Elections and Archives & Records Management elements. Town Clerk Administration: The Town Clerk's Office staffing shifted from 4 full -time to 3 full- time and 2 part -time positions in FY2004. The FY09 budget request represents funding for the Town Clerk, Assistant Town Clerk [reclassified], Administrative Assistant [Information Specialist vacated] and 2 part -time municipal clerk positions. Registration: Registrar stipends remain level funded. Expenses are related to costs associated with maintaining voter registration rolls, annual census and printing of the annual list of residents. Elections: Funds requested for FY09 are to conduct of three elections (September 2008 Primary, November 2008 Presidential, and March 2009 Annual Town Election). Archives &Records Management: Requested FY09 funding covers the annual updates to the Code of Lexington, electronic document management, and some document treatment & microfilming. Requests for microfilming /preservation /conservation of records are being made as a CPA request. Departmental Initiatives: 1. Develop fully integrated office staffing with tools and skills for effective and efficient operation of the Town Clerk's Office. 2. Operate efficient and legally compliant elections, evaluate and assess poll options. 3. Implement Records Management Program for statutorily required & historically appropriate retention of organizational records & information. FY 2009 Recommended Budget & Financing Plan X -18 February 22, 2008 8500 Town Clerk Program: General Government Town of Lexington, Massachusetts Town Clerk PT Archivist /Records Coordinator Assistant Town Clerk Administrative Asst. 1 --1 — 1 PT Municipal Clerks Authorized /Appropriated Staffing Explanatory Notes: 1) Registrar stipends remain level funded. Expenses are related to costs associated with maintaining voter registration rolls, annual census and printing of the annual list of residents. 2) Authorized staffing for the Town Clerk's Office had been consistently at four FT positions until the FY2004 failed override, and a position vacated by an early retirement, that reduced staffing to 3 positions. Subsequent funding has gradually raised staffing levels to three FT and three PT positions, with the most recent part -time Archivist /Records Manager position authorized by the FY2007 override vote. FY2009 requests maintain funding at authorized FY2007 staffing levels. 3) Asterisk ( *) in 2008 denotes changing positions to Assistant Town Clerk & Administrative Assistant. FY 2009 Recommended Budget & Financing Plan X -19 February 22, 2008 FY 2005 Actual FY 2006 Actual FY 2007 Actual FY 2008 Actual* FY 2009 Requested Town Clerk 1 1 1 1 1 Administrative Assistant 0 1 1 0* 1 Assistant Town Clerk 0 0 0 1* 1 Information Specialist 1 1 1 1 0 Municipal Clerk .45 .88 .88 0.88 0.88 Archivist Records Mana er 0 0 0.40 0.40 0.40 Total .. Explanatory Notes: 1) Registrar stipends remain level funded. Expenses are related to costs associated with maintaining voter registration rolls, annual census and printing of the annual list of residents. 2) Authorized staffing for the Town Clerk's Office had been consistently at four FT positions until the FY2004 failed override, and a position vacated by an early retirement, that reduced staffing to 3 positions. Subsequent funding has gradually raised staffing levels to three FT and three PT positions, with the most recent part -time Archivist /Records Manager position authorized by the FY2007 override vote. FY2009 requests maintain funding at authorized FY2007 staffing levels. 3) Asterisk ( *) in 2008 denotes changing positions to Assistant Town Clerk & Administrative Assistant. FY 2009 Recommended Budget & Financing Plan X -19 February 22, 2008 8500 Town Clerk Program: General Government Town of Lexington, Massachusetts Budget Recommendations: The FY 2009 recommended budget represents a decrease of $ or 2.06 percent compared to the FY2008 Adjusted Budget. It continues to include $ in salary for a part -time Archivist /Records Manager and $ in expenses for codification of Town bylaws, both of which were funded by the FY2007 override. Recommended Budget This is a level service budget. The significant changes include: 1. $ increase in compensation for salary steps and contractual agreements. 2. $ decrease in expenses due to one less budgeted election in FY 2009. Budget Requests Not Recommended by the Town Manager None requested. FY 2009 Recommended Budget & Financing Plan X -20 February 22, 2008 8500 Town Clerk Program: General Government Town of Lexington, Massachusetts Budget Summary Funding Sources FY 2007 Actual FY 2007 Actual FY 2009 Requested FY 2008 Adjusted Dollar Increase FY 2009 Requested FY 2009 Recommended $ 269,592 Dollar Increase Percent Increase Tax Le $ 291,678 $ 318,080 $ 314 $ 314 $ 3 -1.24% Enterprise Funds Indirects $ - $ - $ - $ - $ - 0.00% Directed Funding $ 73,739 $ 86,402 $ 82,000 $ 82,000 $ 4 -5.09% Fees: Town Clerk $ $ 37 $ $ 42,080 $ $ 47,000 $ 47,000 $ 4 11.69% Licenses & Permits: Town Clerk $ $ 36,553 1 $ $ 44,322 1 $ $ 35,000 $ 35,000 $ (9 - 21.03% Total 8500 Town Clerk $ 365,417 $ 404,482 $ 396,145 $ 396,145 $ 8 -2.06% Appropriation Summary FY 2007 Actual FY 2008 Adjusted FY 2009 Requested FY 2009 Recommended Dollar Increase Percent Increase Compensation $ 269,592 $ 282 $ 290,031 $ 290,031 $ 7 2.58% Expenses $ 73,957 $ 121 $ 106,114 $ 106,114 $ (15,645) - 12.85% JTotal 8500 Town Clerk $ 343,549 $ 404,482 $ 396,145 $ 396,145 1 $ (8 - 2.06 0 /ol Level- Service Requests FY 2007 Actual FY 2008 Adjusted FY 2009 Requested FY 2009 Recommended Dollar Increase Percent Increase Total 8510 Town Clerk Administration $ 203,048 $ 231,968 $ 241,056 $ 241,056 $ 9 3.92% Total 8520 Board of Registrars $ 18,455 $ 17 $ 17,525 $ 17,525 $ 400 2.34% Total 8530 Elections $ 109,251 $ 113,864 $ 102 $ 102 $ 11,650 - 10.23% Total 8540 Records Management $ 12 $ 41,525 $ 35,350 $ 35,350 $ (6 - 14.87% Total 8500 Town Clerk $ 343,549 1 $ 404,482 1 $ 396,145 1 $ 396,145 1 $ 8 -2.06 Object Code Summary FY 2007 Actual FY 2008 Adjusted FY 2009 Requested FY 2009 Recommended Dollar Increase Percent Increase Salaries & Wages $ 266,920 $ 279,823 $ 287 $ 287 $ 7 2.61% Overtime $ 2 $ 2 1 $ 21900 1 $ 2 1 $ - 0.00% Compensation $ 269 $ 282 $ 290 $ 290 $ 7 2.58% Contractual Services $ 58,246 $ 113,450 $ 95,164 $ 95,164 $ 18,286 - 16.12% Utilities $ - $ 1 $ 2 $ 2 $ 216 12.11% Supplies $ 14 $ 6 $ 8 $ 8 $ 2 48.55% Small Capital $ 978 $ 500 $ - $ - $ 500 - 100.00% Expenses 1 $ 73 $ 121,759 $ 106,114 $ 106,114 $ (15, 645) - 12.85% JTotal 8500 Town Clerk $ 343,549 1 $ 404,482 1 $ 396,145 1 $ 396,145 1 $ (8 - 2.06 0 /ol FY 2009 Recommended Budget & Financing Plan X -21 February 22, 2008 Program: General Government 8600 Management Information Systems Town of Lexington, Massachusetts Mission: The Management Information Systems Department provides information technology services to all Town staff and supports the general ledger /accounting /payroll applications for both the general government and school department. Budget Overview: The Management Information Systems (MIS) staff manages the Town's information technology systems (hardware and software) that are critical elements of service delivery and program management of all of the Town's departmental operations. MIS includes the maintenance of financial management hardware and software that serves town and school departments. MIS also supports software of the recreation department and the Retirement System. MIS co- manages the Town Wide Area Network in 27 buildings, operation and security of the local area network for town buildings, personal computer and peripherals maintenance, and support for electronic mail, Internet access, Web infrastructure and standard office software applications running over these networks. Departmental Initiatives: 1. Maintain a stable network. 2. Provide training and support to employees. 3. Manage infrastructure within the constraints of existing budget as technology interest increases in all departments. 4. Support the Town's new website. FY 2009 Recommended Budget & Financing Plan X -22 February 22, 2008 Program: General Government 8600 Management Information Systems Town of Lexington, Massachusetts I Assistant Town Manager for I Finance MIS Director Network Administrator Authorized /Appropriated Staffing Explanatory Notes: Director of MIS position is currently vacant. FY 2009 Recommended Budget & Financing Plan X -23 February 22, 2008 FY 2005 FY 2006 FY 2007 FY 2008 FY 2009 Actual Actual Actual Actual Recommended Director Management Information Systems 1 1 1 1 1 Network Administrator 2 2 2 2 2 Explanatory Notes: Director of MIS position is currently vacant. FY 2009 Recommended Budget & Financing Plan X -23 February 22, 2008 Program: General Government 8600 Management Information Systems Town of Lexington, Massachusetts Budget Recommendations: The FY 2009 recommended budget represents a $50,,193 or 10.33% increase over the FY08 adjusted budget. This is comprised of a 1.98% increase in compensation and a 15.89% increase in expenses. Recommended Budget This is a level- service budget except where noted below. The significant changes include: 1. $ increase in compensation for salary step increases. 2. $ increase in expenses related to: $27,000 for the replacement of LAN switches (one -time cost), $ for Laserfiche web integration and an increase for the Town's network maintenance contract. Budget Requests Not Recommended by the Town Manager None requested. FY 2009 Recommended Budget & Financing Plan X -24 February 22, 2008 Program: General Government 8600 Management Information Systems Town of Lexington, Massachusetts Budget Summary Funding Sources FY 2007 Actual FY 2008 Adjusted FY 2009 Requested FY 2009 Recommended Dollar Increase] Percent Increase Tax Le $ 405,219 $ 433,568 $ 483,548 $ 485,773 $ 52 12.04% Enterprise Funds Indirects $ 54,303 $ 52 $ 50,250 $ 50,250 $ 2 -3.85% Directed Funding 1 $ - $ 485 $ 533 $ 536 1 $ - 1 0.00% Total 8600 MIS $ 459 $ 485 $ 533 $ 536 1 $ 50 1 10.33% Appropriation Summary FY 2007 Actual FY 2008 Adjusted FY 2009 Requested FY 2009 Recommended Dollar Increase Percent Increase Compensation $ 99,245 $ 194 $ 198,090 $ 198,090 $ 3 1.98% Expenses $ 254,018 $ 291,587 $ 335,708 $ 337,933 $ 46,346 1 15.89% JTotal 8600 MIS $ 353,263 $ 485 $ 533 $ 536 1 $ 50,193 1 10.33 0 /ol Level- Service Requests FY 2007 Actual FY 2008 Adjusted FY 2009 Requested FY 2009 Recommended Dollar Increase Percent Increase Total 8610 MIS Administration $ 336,776 $ 468,730 $ 519,598 $ 512,023 $ 43,293 9.24% Total 8620 Web Development $ 16,486 $ 17 $ 14 $ 24,000 1 $ 6 1 40.35% JTotal 8600 MIS 1 $ 353 $ 485 $ 533 $ 536 1 $ 50,193 1 10.33 0 /ol Object Code Summary FY 2007 Actual FY 2008 Adjusted FY 2009 Requested FY 2009 Recommended Dollar Increase Percent Increase Salaries & Wages $ 99,245 $ 194 $ 198,090 $ 198,090 $ 3 1.98% Overtime $ - $ - $ - $ - $ - 0.00% Compensation $ 99 $ 194 $ 198 $ 198 $ 3 1.98% Contractual Services $ 186,065 $ 203,389 $ 218,658 $ 220,883 $ 17 8.60% Utilities $ 1 $ 1 $ 1 $ 1 $ 302 0.00% Supplies $ 2 $ 2 $ 3 $ 3 $ 1 77.50% Small Capital $ 63,621 $ 84 $ 111 $ 111 $ 27,000 0.00% Expenses 1 $ 254 $ 291,587 $ 335 $ 337,9331 $ 46,3461 15.89% JTotal 8600 MIS 1 $ 353 1 $ 485 1 $ 533 1 $ 536 1 $ 50,193 1 10.33 0 /ol FY 2009 Recommended Budget & Financing Plan X -25 February 22, 2008 Section XI: Caoital Investment Section XI: Capital Investment This section includes detailed information about: FY 2009 Capital Improvement Budget & Financing Plan XI -2 FY 2009 Recommended Budget & Financing Plan XI -1 February 22, 2008 Section XI: Capital Investment INTRODUCTION Everything the Town does, from providing services to its residents and citizens, to equipping employees to effectively perform their jobs, requires the existence of certain basic physical assets. These assets include streets, water mains, parks, buildings, large equipment and technology. They must be purchased, maintained and replaced on a timely basis or their usefulness in providing public services will diminish. The Town's five -year Capital Improvements Program and annual Capital Budget are developed to ensure adequate capital investment in the Town's assets. DEFINITION OF CAPITAL PROJECTS For the purposes of our capital planning process, a capital project is defined as a major, non- recurring expenditure that generally meets all of the following criteria: • Massachusetts General Laws permit the Town to issue bonds to finance the expenditure; • The expenditure is $25,000 or more for a single item, or five times this threshold ($125,000) for a capital project consisting of multiple units costing less than $25,000 each; • The expenditure will have a useful life of 10 years or more for buildings or building components and five years for vehicles and equipment; • Planning, engineering, or design services may be considered capital when such services are integral to a construction, renewal, or replacement project that meets the criteria for a capital expenditure. CAPITAL POLICY FRAMEWORK The FY2009 Capital Budget was developed within the capital policy framework initially adopted by the Board of Selectmen in 1991 and subsequently amended to ensure adequate planning and funding for capital investment, particularly cash capital projects within the general fund. This capital investment strategy includes the following major elements: • Multi -year planning for capital investment; • Debt exclusions for major capital projects; and • Ensuring sufficient operating budget resources for maintaining capital assets. FIVE -YEAR CAPITAL PROGRAM Five -year capital improvement planning has been part of Lexington's budget development process for many years. Multi -year planning allows proper staging and sequencing of capital projects to even out spikes and make funding needs more predictable. Capital investment requirements can vary, involving unique large projects such as a new fire engine or a new school building. Other capital investment needs are recurring such as the annual program to resurface roadways. The five -year Capital Improvement Program includes all capital projects identified by school and municipal departments over the next five years. The following are potential funding sources for financing the Town's capital investments: FY 2009 Recommended Budget & Financing Plan XI -2 February 22, 2008 • Available Funds (Cash Capital) —The Town regularly appropriates monies from the general fund and enterprise funds to finance small capital investment projects. Examples of available funds are free cash and enterprise fund retained earnings. • Debt Service —The Town has traditionally financed large capital projects with debt. Debt can be appropriated under the General Fund Tax Levy (either within the levy limit or from a voter approved Proposition 2 1 /z debt exclusion) or from Enterprise Funds. • Other Sources — The Town uses dedicated state aid and grant funding to finance capital investment when these funds are available. • Community Preservation Act (CPA) Funds — Beginning in 2007 following voter approval, the Town collects over $2.5 million annually to finance open space, historic preservation, affordable housing and recreation projects. FY 2009 CAPITAL FINANCING STRATEGY The proposed financing plan for the recommended FY2009 capital budget is shown in the table below. The proposal reflects an increase in the use of cash to fund capital projects over the amount used in FY2008. This increase is in the spirit of the recommendations reflected in the Selectmen's Financial Policy Committee's report dated March 2006. R e q uests Capital Other Financing Cash /Tax Levy Sources Debt Total General Fund (a) $ 1 $ 1 4 $ 7 Chapter 90 /Other State Funding $ 600,000 $ 600,000 Water Enterprise $ 25,000 1 $1,825,000 Sewer Enterprise 1 $1,300,000 Compost Revolving Fund 217,000 $217,000 Recreation Enterprise $ 5 $ - $ 5 Community Preservation Act Total (all Funds) $ $ 2 $ 4 $ 1 $ - 7 $ $2,798,386 13,944,486 (a) Includes $500,000 for street resurfacing from FY2001 override plus an additional amount of $25,000 to mirror the statutory growth in the levy limit allowed under Proposition 2 1/2 over the past two years.. It is proposed that a 2.5% increase occur on an annual basis. Notwithstanding this fact, two points should be noted. First, the source of the increase in general fund cash capital is a portion of free cash that has been identified as non - recurring and therefore may not be available in subsequent years to sustain the FY09 level of general fund cash - financed capital. The table on the next page lists all FY2009 recommended projects and their estimated costs by program area and funding source. The Capital Expenditures Committee has also been evaluating these requests and will issue a report to Town Meeting. FY 2009 Recommended Budget & Financing Plan XI -3 February 22, 2008 F 2009 Recommended Capital Budget Dept. Schools School Technology Plan 009 Cost Fundin Source $600 GF - Debt Article Schools Pre - - 12 faster Plan includinq detailed LHS plan) $155 GF - Cash Schools Food Service - Equipment 55 000 GF - Cash Schools Classroom Furniture $25 GF - Cash DPW Woburn Street Reconstruction $1 GF - Debt and Chapter 00 Funds DPW DPW Equipment Replacement $510,000 GF /Compost Fund - Debt & Balances of p rior capital articles DPW Sidewalk Improvements $275 GF - Debt DPW CBD Sidewalks $370 GF - Cash DPW GIS Implementation Plan $184,350 GF - Debt/Water Retained Earn i n s astewater Retained Earnin s DPW Storm Drain Improvements $160,000 GF - Cash & Balances of prior capital articles DPW Water Distribution Improvements $1 Water- Debt DPW Wastewater System Improvements $1 Wastewater - Debt DPW Station Upg rades $100 000 Wastewater - Debt _ Pump DPW Hydrant Replacement Pro ram $50P00 GF - Cash and Water Retained Earnin s DPW Street Improvements $525 Tax Lev DPW Traffic fiti ation $50 GF - Cash DPW Be r Hi I I Tree Restoration 9 850 CPA Funds DPW Shire- related Intersection Improvements $600 State Grant Funds - GF - De t F - Debt .c;c,.hnnl,,- Auditorium - Diamond ti 25 GF - De t F - Debt SPA Funds Schools School Administration Building $400 GF - Cash and CPA Funds qc'.hnnl.,� MST department construction i8n,nnn GF - Cash .c;c,.hnnl,,- Safe Parent Pick I Jr) and Park'no �65,nnn GF - Cash funici a Bui in Enve o e X66 250 Fire Replacement of Fescue 2 $200 GF - Debt Fire /Police Mobile Computerization Police & Fire /EMS) $156 GF - Debt Fire Munroe Fire Prevention System Replacement $579 GF- Debt or CPA Fire Fire HQ Renovations & Redesign $40 GF - Cash Rec. Park Improvements - Athletic Fields $100 GF - Debt Rec. Old Reservoir Management $60,000 Recreation Fund Retained Earnings CPA Funds Rec. Center Basketball Court (Supplemental to Art.. 29 of 2007) $60,000 GF - Cash Rec. lCenter Complex Restroom Renovation $77 GF - Cash Community Permit Tracking Software Develo meat $100,000 GF - Debt Town Mana er Senior Center Desi n Renovation & Expansion TBD CPA Funds Town Mana er Town Hall Use Study & Renovation Desi n $100 CPA Funds Finance Schools Town School Phone System Needs Assessment $30 GF - Cash MIS Head End Equipment Re lacement $60 GF - Cash S urvey and Define Afford. Housin Assist. Pro rams 25P00 CPA Funds Hancock-Clar House Restoration 600P00 CPA Funds V y nebrook Village Windows 158 686 CPA Funds Parker Manor Condo Purchases 652X0 CPA Funds T otal • _ quests All Funds :. The following pages include tables that show the recommended FY2009 capital projects by financing source: general fund debt, water fund debt, wastewater fund debt, and cash capital (i.e., current revenue). Each table depicting projects to be funded with debt includes the projected debt service impact of recommended projects, actual debt service on debt authorized and issued, and projected debt service on debt authorized and unissued. Finally, each table is accompanied by a written description of each recommended project. FY 2009 Recommended Budget & Financing Plan XI4 February 22, 2008 FY2009 RECOMMENDED PROJECTS - GENERAL FUND DEBT (Table I) Municipal Pro jects Woburn Street Reconstruction - $1,400,000 ($700,,000 General Fund & $700,000 Chapter 90): This project is for complete reconstruction of Woburn Street and new granite curb and sidewalks, for approximately 7,000 linear feet from Mass. Ave. to Lowell Street. Woburn Street is at the end of its useful life and requires major reconstruction. In addition, much of the street has no, or inadequate, sidewalks. The water main and services were replaced in 2007, and the sanitary sewer is in good condition. Design of this project is in process as a result of $120,000 approved at the 2007 annual town meeting. Since 2001, when a $500,000 override was voted for street resurfacing, it has been the practice to combine this $500,000 of annual tax levy funds with Chapter 90 road construction grants from the Commonwealth. In order to finance the Woburn Street project within the limits of Proposition 2 1 /2 without adversely impacting the Town's debt service budget, half of this project is being proposed for financing with Chapter 90 funds. It is the opinion of the Engineering Department that a one -year diversion of Chapter 90 funds from the annual street resurfacing program will not have a material long -term impact on that program. It should be noted, however, that the Woburn Street project is one of a series of critical major road reconstruction projects identified by the Town's Engineering Department whose total estimated cost is 8 -year cost is $15.2 million. Diverting Chapter 90 funds for major projects on an on- going basis cannot be sustained without materially affecting the Town's annual street resurfacing program. Consequently, it is recommended that consideration be given to financing FY 2009 Recommended Budget & Financing Plan XI -5 February 22, 2008 Town of Lexin - FY 2 009 Bud FY2009 Mana Recommended Bud Capital Pro TABLE 1: FY2009 RECOMMENDED PROJECTS - GENERAL FUND DEBT O THE R FINANCING • • • • . ' AMOUNT M 11 : MUNICI PRO JECTS ��Woburn Street Reconstruction Replacement of Rescue 2 DPW E Replacement Revolvin Fund Component of DPW E PeplacemE��� General Fund Portion of DPW E Peplacemen��������� Sidewalk Improvements CBD Sidewalks GIS Implementation Plan Storm Drain improvements Mobile Computerization (Police & Fire/EMS) Permit Trackin Software Park Improvements - Athletic Fields Munroe Fire Prevention S Replacement SCH PRO JECTS School Technolo Plan Roofin renovation Extraordinar Repairs (Clarke/Diamond) ��• � M M : � I I 1 M TW EVIENIM a Subtotal - Authorized and Issued Lev Supported Debt Service a a a . ... : SUPPOR D Subtotal - Proposed New Lev Supported Debt Service a Subtotal - Other Debt-related costs TOTAL - PROJECTED SUPP ORTED D 1 4.545.587 3,073,633 This project is proposed for financin with CPA funds. If the CPC does not endorse the use of CPA funds7is recommended �thatthe project be funded from the g eneral fund. Municipal Pro jects Woburn Street Reconstruction - $1,400,000 ($700,,000 General Fund & $700,000 Chapter 90): This project is for complete reconstruction of Woburn Street and new granite curb and sidewalks, for approximately 7,000 linear feet from Mass. Ave. to Lowell Street. Woburn Street is at the end of its useful life and requires major reconstruction. In addition, much of the street has no, or inadequate, sidewalks. The water main and services were replaced in 2007, and the sanitary sewer is in good condition. Design of this project is in process as a result of $120,000 approved at the 2007 annual town meeting. Since 2001, when a $500,000 override was voted for street resurfacing, it has been the practice to combine this $500,000 of annual tax levy funds with Chapter 90 road construction grants from the Commonwealth. In order to finance the Woburn Street project within the limits of Proposition 2 1 /2 without adversely impacting the Town's debt service budget, half of this project is being proposed for financing with Chapter 90 funds. It is the opinion of the Engineering Department that a one -year diversion of Chapter 90 funds from the annual street resurfacing program will not have a material long -term impact on that program. It should be noted, however, that the Woburn Street project is one of a series of critical major road reconstruction projects identified by the Town's Engineering Department whose total estimated cost is 8 -year cost is $15.2 million. Diverting Chapter 90 funds for major projects on an on- going basis cannot be sustained without materially affecting the Town's annual street resurfacing program. Consequently, it is recommended that consideration be given to financing FY 2009 Recommended Budget & Financing Plan XI -5 February 22, 2008 the Town's future major road reconstruction projects outside the limits of Proposition 2 1 /2 through a debt exclusion. Replacement of Rescue 2 - $ Funds are requested to replace Rescue 2, currently the backup ambulance for the community. Rescue 2 has gone more than 100,000 miles, operating continuously since being obtained by the Lexington Fire Department in 2002 as the primary ambulance. If approved for funding, this vehicle will become the primary ambulance and the other ambulance (currently Rescue 1) will become the secondary ambulance and be expected to respond to 750 calls per year. DPW Equipment Replacement - $ The Department of Public Works annually assesses its equipment needs which includes the identification of existing pieces that need replacement and the identification of new equipment needed to respond to changing operational demands. Pieces of equipment are recommended for replacement based on current condition, maintenance history, changing department requirements and expected useful life. These assessments are performed by the Road Machinery Division and reviewed by the Manager of Operations and the Director of Public Works. These assessments result in annual requests for funding for new equipment and a replacement program for the DPW's 146 pieces of equipment, in order to maintain an efficient and cost effective fleet of vehicles and motorized equipment. The existing vehicles include sedans, hybrid SUVs, construction vehicles and specialized equipment including pumps, rollers, sprayers and mowers. Funds for the following pieces of equipment are requested for FY09: 1. Cat Loader ($217,000 - Compost Revolving); 2. Two Holder tractors (2 x $72,000); 3. Stump grinder ($30,000); 4. F450 dump truck with stainless steel sander body ($75,000) 5. Toro Mower with snow package ($44,000). Sidewalk Improvements - $275.,000: This request is to rebuild and /or repave as necessary existing asphalt sidewalks throughout town that are in poor condition, and to construct new sidewalks with bituminous and granite curbing. Sidewalk projects will be chosen from the Selectmen's Sidewalk Committee's Master Plan each year. All work will be ADA compliant. CBD Sidewalks - $370,000: This request will fund the third of five phases of sidewalk reconstruction in the Central Business District. Phase 3 will reconstruct sidewalks on both sides of Muzzey Street from Mass Ave. to the municipal lot. Phases 1 and 2 included Mass. Ave. from the Library to Waltham St., the first half of which (Phase 1 from Waltham St. to the Citizen's Bank Building) has been completed. Phase 2, appropriated at the 2007 Annual Town Meeting, will not go forward until a full review is completed of the Phase 1 demonstration project. This project will continue to upgrade the sidewalks in the Center and will replace defective areas. Geographic Information Systems - $184.,350: This request is the second year of a three - year plan to develop a GIS system for the Town of Lexington. The ability to integrate databases with graphical interfaces, maps, aerial photography and handheld devices has revolutionized the way both public and private enterprise works. The combined name for these various technologies is Geographic Information System (GIS). GIS allows departments to coordinate activities electronically, adjust mapping and parcel numbers automatically, provide easy to understand graphical explanations of Town -wide issues, assist in cataloging of properties throughout the community, coordinate activities of emergency services and facilitate the development of plans and specifications for infrastructure improvements. The FY 2009 Recommended Budget & Financing Plan XI -6 February 22, 2008 recommendations for the size, scope and cost of Lexington's system are the result of a Town - wide GIS needs assessment done in 2006 by Applied Geographic, a GIS consulting firm, that included a cost study for hardware, software, map and data inventories, and provided an implementation plan. In FY 2008, $195,000 was appropriated for the first phase of the GIS system. From FY 2009 funding, $137,000 will be used to produce data gathered from the aerial photography taken in FY08, and $47,350 will be used for hardware and software. Given that the GIS system will support general fund, water fund and wastewater fund activities, the year two cost of $184,350 is apportioned among these funds. $129,045 of this request represents the general fund's share of the total year -one cost. $33,183 is proposed for financing from water fund retained earnings and $22,122 from wastewater fund retained earnings. Storm Drain Improvements - $160 This request will provide funds to repair drainage systems associated with the annual street improvement program, and to repair /replace existing deteriorated drainage structures. Recent history has shown that most roadway - related construction activity undertaken uncovers drainage structures that are in need of repair. Mobile Computerization (Police & Fire /EMS) - $156.,000: This is a joint proposal by the Police and Fire /EMS Departments. The project is designed to improve the technology available to first - responder units. Most fire vehicles currently do not have access to computers, and police cruisers contain lightweight Dell laptops that cannot withstand constant use in a mobile environment. New durable, accessible laptops will allow all first - responders to have access to GIS and the Internet to aid the delivery of emergency services. Fire Department personnel will have immediate access to: • All Fire Computer Aided Dispatch (CAD) /Records Management Systems (RMS); • Hydrant locations; • G PS; • Identification of hazardous sites, hazardous materials and the appropriate response to these threats; • Floor plans for schools and commercial facilities; • Full Internet access for live video, weather information on -line; • Emergency contact phone numbers; and • Software to create inspection reports on the scene. Police Officers will have complete access to: • CAD / R M S systems; • Registry of Motor Vehicles; • Board of Probation • Gun licensing, domestic violence orders, and parole information; • Traffic citation reports; • Police incident reports; • Incident location history and police log notes; • Internet access with live video, and e-mail. Permit Management Software — $100.,000: This request is for a new software system that will provide the Town of Lexington with a cost - effective means of integrating, automating and managing the various permit, license, and development processes, and provide fast, easy access to all parcel and project information. Currently, there is no integrated system for managing and tracking of permit, license, and development processes, and each department maintains separate databases resulting with no connectivity between departments. The Building, Planning, Zoning, Fire, DPW /Engineering, Conservation, and Health Department staff manage processes and functions independently, which makes tracking, information sharing, and FY 2009 Recommended Budget & Financing Plan XI -7 February 22, 2008 internal /external communication difficult. This project also relates to the on -going Records Management and GIS capital projects in that the permitting software proposed can be fully integrated with the software that supports these other activities. Park Improvements: Athletic Fields - $ This project will address the athletic field at the Bridge School, which is maintained by the Public Works Department. This site has not been significantly upgraded in the last 15 years and is now a safety concern. There is one little league size baseball field, one youth size softball field, and an open turf area that is used for soccer, recreation programs, and school recess. The baseball and softball infields are worn, do not drain well and need to be rebuilt with new infield mix and new turf. The fields need to be laser graded to provide for safer play and better drainage. The backstops are in disrepair and need to be replaced. The open turf area needs to be renovated (top- dress, grading, deep -tine aeration, overseeding) to provide for safe play and improved drainage. This project is part of an ongoing capital program to address field safety and playability concerns, and facilitate regular maintenance funded within the operating budget. Munroe Fire Prevention System Replacement - $ If CPA funds are not approved, this project will be recommended for funding through issuance of General Fund Debt (See the project description under the Cash Capital section below.) School Projects Bowman, Estabrook: Install Lockers - $ This project will install student lockers in the corridors at the Bowman and Estabrook schools. This will complete the installation of lockers at all elementary schools before September of 2008 as directed by the Lexington Fire Department to reduce flammables in the school corridors. System -Wide: Lexington Public School Technology Plan - $ This request will fund equipment described in the department's long range technology capital plan, including network equipment, information delivery systems for administration and instruction programs, desktop and mobile computing, printers /peripherals and LCD projectors. The FY2009 project will continue the funding for replacement of some of the oldest computers and related equipment, complete the core upgrades to the school's LAN network, and provide more classroom instructional projectors to support teaching. There are currently more than 2,000 desktop, laptop and server computers used daily by students, instructional staff and administration. Some computers still in daily service are nearly eight (8) years old and are no longer capable of running current versions of instructional software or providing adequate access to required networked resources or software tools. These are no longer cost effective to repair. This request includes minimum requirements and improvements in the following areas: 1. Desktop Computing - $515,000: The original plan was designed to bring the district to a six (6) year computer replacement cycle within an 8 year time frame (FY 07- FY14). The current request includes a one time additional request in order to replace non - functioning computers more quickly. The focus is on upgrading the necessary computers to support effective instruction and efficient operations, and to better preserve equity of equipment between school buildings. 2. Network Equipment - $ 20,000: Funds from previous capital requests have allowed the School Department to upgrade the LAN network cabinet equipment throughout its school buildings. This request is to finish the LAN, upgrade security and network access services for the district, and continue to build out the managed wireless network in school building as needed to support instruction. 3. LCD Projectors - $40,000: This request is to purchase 20 -30 additional permanently FY 2009 Recommended Budget & Financing Plan XI -8 February 22, 2008 installed or mobile LCD projectors in classrooms throughout the district. 4. Information Delivery Systems - $15,000: Funds are requested to continue the upgrade and integration of network services, including data warehousing, online storage, increasing administrative web applications and improved access (e.g. VPN). In FY 08, interoperability between administrative applications, improving overall district access to network applications, and upgrading our student data systems (library, health, attendance, and student tracking) will be addressed. FY 09 funds are requested to complete needed upgrades to the student record management system and to address Internet security district wide. Clarke: Mechanical System Replacement Phase 2 - $ This project will continue the conversion of the Clarke Middle School from electric heat to natural gas. The 2007 annual town meeting funded the engineering and design of the new heating system and the installation of rooftop units. This will continue the installation of the new equipment. An additional appropriation of $300,000 will be required for FY10 to complete the project. System -Wide Roofing Renovation - $200,,000: This project will renovate approximately 20,000 square feet of roofing to extend the useful life of the system. This may require removing sections of roof, re- insulating, and reapplying new roofing material. School building roofs are in various points of their life cycle. A roofing assessment to be done in 2008 will benchmark the roofs, document existing conditions, identify renovation efforts to extend the useful lives of the roof, and determine when roofs will need replacement. Diamond Auditorium Repairs- $125,000: The Diamond Auditorium is in need of repair and updating. The stage lighting, curtains and pulley system are all beyond their useful life and require replacement. Both safety and aesthetics need to be addressed in the auditorium. The electrical system needs to be completely replaced. Classes held in the auditorium are dimly lit, and parts are no longer available for the lighting system and fixtures. Lighting is minimal for productions and presentations on the stage. The drapery pulley system is chained in place due to age of the equipment and is no longer operable. Clarke and Diamond: Extraordinary Repairs - $ The Clarke and Diamond Middle Schools are in need of extraordinary repairs including: At Diamond: • Work was not completed in various rooms, leaving a clearly unfinished appearance with the threat of future problems. • In Computer Room 172 the lower part of one exterior wall was moved so that wiring for the computers could be installed. A 12 -inch opening at the top of a 3 -foot wall needs finishing and painting. • New cafeteria doors were never installed during the renovation. The old doors are difficult to keep propped open. • The exterior fagade above all entrance doors in the new wing is not complete. The spaces above these entrances are currently covered with roofing material. • The security system has not been completely installed and was never activated. The security system has been inactive since 2001. • The spalling of the exposed edge of the concrete roof deck was not repaired and painted. • Only one coat of paint was applied to almost every surface. Consequently, tape or other adhesives remove the paint down to the wallboard. • Lab benches have panels that were never installed. FY 2009 Recommended Budget & Financing Plan XI -9 February 22, 2008 • Safety mats were not purchased for gym the walls, as in the original plan. These are needed during basketball games and in physical education classes. At Clarke: • Science supply room doors were never completed during the 2004 renovations. • The outside doors to the school were not repaired and repainted. • Gymnasium lighting needs to be updated. FY2009 RECOMMENDED PROJECTS -WATER FUND DEBT (Table II) Water Distribution Improvements - $1,800,000: This request is to replace approximately 7,500 linear feet of unlined iron pipe and other pipe sections with high repair records. At this rate of funding, it is anticipated that no unlined water pipe will remain after 2011. The objectives of this program are dependable high water quality, pressure, and volume for domestic needs, commercial needs, and fire protection as well as minimization of water main breaks. The Town has nearly completed the 1984 work plan to systematically replace or line all unlined water mains. The preliminary goal for FY09 is to replace 5,500 linear feet of pipe in Waltham St. from Forest St. to Marrett Rd. and other smaller sections of pipe town wide. After completion of the replacement program, ongoing expenditures will be required to keep pace with the regular deterioration and any needed modifications to the system. FY 2009 Recommended Budget & Financing Plan XI -10 February 22, 2008 Town of Lexington - FY2009 Bud et FY2009 Manager's Recommended Budget: Capital Projects TABLE II: FY2009 RECOMMENDED PROJECTS - WATER DEBT AMOUNT DEBT SERV. ESTIMATED PROJECT FINANCED YEARS INT. RATE FY2008 FY2009 FY2010 FY2011 FY2012 FY2013 1 Water Distribution Improvements $1,800,000 10 4.5% $ 40,500 $ 261,000 $ 252,900 $ 244,800 $ 236,700 PROD. REVENUE (WATER) SUPPORTED $ 1,800,000 DEBT SERVICE $ 40,600 $ 261,000 $ 252,900 $ 244,800 $ 236,700 ACTUAL & PROJECTED DEBT SERVICE FY2008 FY2009 FY2010 FY2011 M012 M013 A Subtotal: Approved and Issued Revenue Supported Debt Service B Subtotal: Approved /Unissued Revenue Supported Debt Service (Actual /Projected BA $ 388,083 $ 405,897 $ 392,758 $ 539,768 $ 366,046 $ 743,412 $ 210,750 $ 722,806 $ 204,000 $ 702,200 C Summary: Approved Revenue Supported Debt Service D Subtotal: Projected New Revenue Supported Debt Service $ 793,981 $ 40,500 $ 932,526 $ 261,000 $ 1,109,458 $ 252,900 $ 933,556 $ 244,800 $ 906,200 $ 236,700 E TOTAL: PROPOSED REVENUE SUPPORTED DEBT SERVICE I s 490 833 $ 834 $ 1,193,526 $ 1 3 362 3 358 $ 1 3 178 3 356 $ 1,142 Water Distribution Improvements - $1,800,000: This request is to replace approximately 7,500 linear feet of unlined iron pipe and other pipe sections with high repair records. At this rate of funding, it is anticipated that no unlined water pipe will remain after 2011. The objectives of this program are dependable high water quality, pressure, and volume for domestic needs, commercial needs, and fire protection as well as minimization of water main breaks. The Town has nearly completed the 1984 work plan to systematically replace or line all unlined water mains. The preliminary goal for FY09 is to replace 5,500 linear feet of pipe in Waltham St. from Forest St. to Marrett Rd. and other smaller sections of pipe town wide. After completion of the replacement program, ongoing expenditures will be required to keep pace with the regular deterioration and any needed modifications to the system. FY 2009 Recommended Budget & Financing Plan XI -10 February 22, 2008 FY2OO9 RECOMMENDED PROJECTS - WASTEWATER FUND DEBT (Table III) Wastewater System Improvements - $ The goal is to rehabilitate approximately 7,000 linear feet of sanitary sewer infrastructure per year for the foreseeable future. When the collection system is stressed by precipitation and other factors, malfunctions occur which cause property damage and degrade the environment. These projects will be combinations of slip lining, cured in place re- lining, and replacing existing lines. The area of focus under this request is within the Upper Vine Brook Basin along School Street from Mass Avenue to Marrett Road and Middle Street. Approximately 2,500 liner feet of 8" relay in School Street is proposed along with spot repairs and smaller section relays throughout the sub - basin. Pump Station Upgrades - $100,,000: Lexington has 10 sewer pumping stations valued at over 6 million dollars. This is the second of five requests upgrades and equipment replacement. The pump stations are evaluated every year to ensure they are operating within design parameters. As the system ages motors and valves need to be replaced and entryways need to be brought up to current OSHA Standards. FY 2009 Recommended Budget & Financing Plan XI -11 February 22, 2008 Town of Lexington - FY2009 Budget Table III: FY2009 Manager's Recommended Budget: Capital Projects AMOUNT IEBT SER STIMATED PROJECT FINANCED YEARS INT. RATE FY2006 FY2009 FY2010 FY2011 FY2012 FY2013 1 Wastewater System Improvements $1,200,000 10 4.5% $ 27,000 $ 174,000 $ 168,600 $ 163,200 $ 157,800 2 Pump Station Upgrades $100,000 5 4.5% $ 2,250 $ 24,500 $ 23,600 $ 22,700 $ 21,800 PROJ. REVENUE (SEWER) SUPPORTED Do 1.300.0001 1 1 1 $ 29,250 1 $ 198,500 1 $ 192,200 1 $ 185,900 1 $ 179,600 APPROVED REVENUE SUPPPORTED DEBT SERV. FY2006 FY2009 FY2010 FY2011 FY2012 FY2013 A Subtotal: Approved and Issued Revenue Supported Debt Service $ 298,157 $ 302,892 $ 206,427 $ 196,839 $ 151,694 B Subtotal: Approved and Unissued Revenue Supported Debt Service C Summary:Approved Revenue Supported Debt Service D Subtotal: Projected New Revenue Supported Debt Service E TOTAL: PROPOSED REVENUE SUPPORTED DEBT SERVICE $ 473,256 $ 169,124 $ 467,281 $ 29,250 $ 496,531 $ 384,486 $ 667,377 $ 198,500 $ 885,877 $ 373,722 $ 560,146 $ 192,200 $ 772,348 $ 362,958 $ 559,797 $ 185,900 $ 745,697 $ 352,193 $ 503,687 $ 179,600 $ 683,487 Wastewater System Improvements - $ The goal is to rehabilitate approximately 7,000 linear feet of sanitary sewer infrastructure per year for the foreseeable future. When the collection system is stressed by precipitation and other factors, malfunctions occur which cause property damage and degrade the environment. These projects will be combinations of slip lining, cured in place re- lining, and replacing existing lines. The area of focus under this request is within the Upper Vine Brook Basin along School Street from Mass Avenue to Marrett Road and Middle Street. Approximately 2,500 liner feet of 8" relay in School Street is proposed along with spot repairs and smaller section relays throughout the sub - basin. Pump Station Upgrades - $100,,000: Lexington has 10 sewer pumping stations valued at over 6 million dollars. This is the second of five requests upgrades and equipment replacement. The pump stations are evaluated every year to ensure they are operating within design parameters. As the system ages motors and valves need to be replaced and entryways need to be brought up to current OSHA Standards. FY 2009 Recommended Budget & Financing Plan XI -11 February 22, 2008 FY2008 RECOMMENDED PROJECTS -CASH CAPITAL (Table V) School Projects Preschool Playground - $75,000 (CPA Funding): Lexington Children's Place (LCP), the district's integrated public preschool program located at the Harrington Elementary School, does not have a developmentally appropriate playground. Initial plans to construct a toddler playground were eliminated from the new school building project. Currently students cross a driveway, parking lot and field to access the playground behind the School Administration Building (old Harrington building); this is impossible when snow or ice is a factor. Some components on this structure are appropriate for small children but LCP staff must restrict student's access to those that are not suitable. In the early years of a child's development, brain and body development are critically linked so year -round playground access is essential. Additionally, many children attend LCP who have physical challenges that require specialized playground equipment. The preschool parents have raised approximately $20,000 of the projected $95,000 required for site work and to install the new playground. The balance of the cost is being requested from CPA funding for recreation projects. The playground will be installed in a currently wooded area adjacent to the school, off the wing the Preschool occupies at the Harrington Elementary School. FY 2009 Recommended Budget & Financing Plan XI -12 February 22, 2008 Town of Lexington - FY 2009 Budget FY 2009 Manager's Recommended Budget: Capital Projects TABLE V: FY2009 RECOMMENDED FUNDING FROM REVENUES (Cash by Source) Project Free Cash Tax Levy Enterprise Fund Retained Earnings CPA Funded requests Chapter 90 10ther state funding Total Cost SCHOOL PROJECTS Preschool Play Ground $ 75,000 $ 75,000 Pre -K - 12 Master Plan ( including detailed LHS plan) $ 155,000 $ 155,000 Food Service - Equipment $ 55,000 $ 55,000 School Administration Building $ 70,000 $330,000 $ 400,000 MST department construction $ 80,000 $ 80,000 Safe Parent Pick Up and Parking $ 65,000 $ 65,000 Remove Estabrook Oil Tank $ 50,000 $ 50,000 Classroom Furniture $ 25,000 $ 25,000 SUBTOTAL $ 500,000 $ - $ - $ 405,000 $ - $ 905,000 MUNICIPAL PROJECTS Hydrant Replacement Program $ 25,000 $25,000 $50,000 Street Improvements $ 525,000 $525,000 Traffic Mitigation $ 50,000 $50,000 Shire - related Intersection Improvements $ 600,000 $600,000 Fire HQ Renovations & Redesign $ 40,000 $40,000 Munroe Fire Prevention System Replacement 2 $ 579,550 $579,550 Old Reservoir Management $5,000 $55,000 $60,000 Senior Center Design, Renovation & Expansion TBD $0 Town Hall Use Study & Renovation Design $100,000 $100,000 Town /School Phone System Needs Assessment $ 30,000 $30,000 Head End Equipment Replacement $ 60,000 $60,000 Building Envelope $153,750 $212,500 $366,250 Center Basketball Court (Supplemental Appropriation to Art.. 29 of 2007) $ 60,000 $60,000 Belfry Hill Tree Restoration $9,850 $9,850 Center Complex Restroom Renovation $ 77,000 $77,000 SUBTOTAL $ 342,000 $ 678,750 $ 30,000 $ 956,900 $ 600,000 $ 2,607,650 NON - MUNICIPAL CPA - FUNDED PROJECTS Survey and Define Afford. Housing Assist. Programs $25,000 $25,000 Hancock - Clarke House Restoration $600,000 $600,000 Vynebrook Village Windows $158,686 $158,686 Parker Manor Condo Purchases $652,800 $652,800 SUBTOTAL $ - $ - $ - $ 1,436,486 $ - $ 1,436,486 TOTAL $842,000 $678,750 $30,000 $2,798,386 $600,000 $4,949,136 ' In addition to amounts shown here, non - capital spending recommended by the CPC includes $50, 000 for administrative costs and $150, 000 for Archive Record Management and Conservation. 2 This project is awaiting final action by the CPC. If the CPC does not recommend it for funding, It will be proposed for funding through the issuance of general fund debt and is shown accordingly in Table 1 of the Capital Plan. School Projects Preschool Playground - $75,000 (CPA Funding): Lexington Children's Place (LCP), the district's integrated public preschool program located at the Harrington Elementary School, does not have a developmentally appropriate playground. Initial plans to construct a toddler playground were eliminated from the new school building project. Currently students cross a driveway, parking lot and field to access the playground behind the School Administration Building (old Harrington building); this is impossible when snow or ice is a factor. Some components on this structure are appropriate for small children but LCP staff must restrict student's access to those that are not suitable. In the early years of a child's development, brain and body development are critically linked so year -round playground access is essential. Additionally, many children attend LCP who have physical challenges that require specialized playground equipment. The preschool parents have raised approximately $20,000 of the projected $95,000 required for site work and to install the new playground. The balance of the cost is being requested from CPA funding for recreation projects. The playground will be installed in a currently wooded area adjacent to the school, off the wing the Preschool occupies at the Harrington Elementary School. FY 2009 Recommended Budget & Financing Plan XI -12 February 22, 2008 System -Wide: Pre -K -12 Master Plan - $155,,000 (General Fund Cash): Funds are requested to produce a comprehensive Pre -K through 12 Facility Master Plan. This plan will be produced through a complete assessment of the high school educational space and the adequacy of the schools utility systems and support spaces in providing a suitable learning environment. The educational space needs assessment will be developed through interviews with education professionals and inspections of physical assets. In addition, Elementary School Master Plan will be updated and the Middle Schools will be reviewed so that all information is on a current basis. This plan will be useful for prioritizing and planning future capital projects to renovate schools and building systems in support of changing enrollment forecasts and changing building conditions. System -Wide: Food Service - Equipment and Software - $55,000 (General Fund Cash): This project will replace $400,000 worth of kitchen equipment over five years. Food Service is an in -house restaurant providing healthy and fresh lunch options for students and staff. Currently, some school kitchens function with unsafe and inappropriate household grade equipment. In addition, much of the commercial grade equipment has survived well beyond its useful life and needs to be replaced for safety reasons. During FY07 two school kitchens failed and satellite operations had to be put in place. Under these circumstances food is less fresh and the potential for spoilage increases. Central Office: School Administration Building — $400,000 ($70,000 General Fund Cash and $ CPA Funds): The School Administration staff moved into the Old Harrington School building at 146 Maple Street in the summer of 2007. Minimal modifications were made, and occupation of the building has highlighted the need for improvements to accommodate year round use as an office building. The building needs central air conditioning, since window air conditioning units do not adequately condition spaces or adequately ventilate interior spaces. Efficient location of office equipment requires additional electrical outlets to provide power in all offices. In order to construct office partition walls, smoke detectors must be installed. The smoke detectors are required to alert occupants of a fire, but also to communicate to the Fire Department for rapid response. Finally a reception area and conferencing areas with AV equipment and carpeting are needed to meet the needs of administrative operations. LHS: Multi- Disciplinary Support Team (MST) Department Construction - $80,000 (General Fund Cash): MST Therapy rooms are required for three full time therapists. This project will construct three (3) rooms for private consultations with students and families, provide a private work area to be shared by the three therapists, and co- locate the therapists with the department director. The MST department currently uses a classroom area that lacks private spaces that are required for confidentiality. Bridge: Safe Parent Pick Up and Parking - $ (General Fund Cash): Currently, Bridge School uses cones to funnel cars for student pick up in front of the school. This project would study the traffic patterns at the school and design improvements to improve the safety of the process. This project will also complete the implementation of the Estabrook Safe Parent Pick Up and Parking study and construction funded in FY 2008 for $50,000. Estabrook: Remove Oil Tank - $50,,000 (General Fund Cash): Estabrook, Hastings, and the old Harrington building each have single wall underground oil storage tanks over 45 years old. The aging tanks are an increased risk of leaking fuel oil. Massachusetts offers 50 0 /0 reimbursement to remove one tank per year. Funding is requested to remove the Estabrook tank in 2009 during the repaving project. FY 2009 Recommended Budget & Financing Plan XI -13 February 22, 2008 System -Wide: Classroom Furniture - $ (General Fund Cash): Many school buildings that have not been renovated need to have classroom furnishings replaced. This is the second year request. During the summer of 2007 the School Department utilized last year's $50,000 appropriation to move furniture donated and stored on site and off site to all of the schools within the district, replacing old furniture with new or better furniture. The balance of those funds will be used to purchase additional new furniture. The schools need cafeteria tables, desks, age appropriate chairs, and teacher desks and chairs. Bowman, Bridge, Hastings, Estabrook, Central Office, and limited locations at the other schools still require replacement of furniture. Municipal Projects Hydrant Replacement Program - $50 ($25 Water Enterprise Fund Retained Earnings and $25.,000 General Fund Cash): Lexington has 1,500 fire hydrants in its fire protection system. Hydrants must be replaced periodically to ensure proper operation during fire suppression to protect buildings and infrastructure in Lexington. This is the second request in a replacement program to purchase and install 25 fire hydrants per year. The same amount of funds was appropriated from the same sources last year. Street Improvements - $525.,000 — tax levy: This request is for the annual street - resurfacing program to allow properly maintain and repair Lexington's streets, increasing their quality and safety. The request includes funding for 13,000 linear feet of roadway, and also the resurfacing of the parking lot behind the Town Office Building. The following streets are on the preliminary list for FY09: Byron Ave., Lockwood Rd., Rhodes Rd., Marshall Rd., Fessenden Way, Bowker Ave., Fern St., Hibbert St., Moon Hill Rd., Moreland Ave., Audubon Rd., and Shade St. The $525,000 includes $500,000 for street resurfacing from the FY2001 override plus an additional amount of $25,000 to mirror the statutory growth in the levy limit allowed under Proposition 2 1/2 over the past two years. It is proposed that a 2.5% increase occur on an annual basis. Traffic Mitigation - $50.,000 (General Fund Cash): This is the second of four requests planned to support activities of the Traffic Mitigation Group. These funds will be used to collect data, perform analyses, review proposals and make recommendations for traffic improvements town wide. There are 14 Town owned traffic signal installations, and several locations where signals may be considered in the future. Insuring compliance with current standards and updating operational sequences to optimize efficiency will have a positive impact on traffic safety and vehicle fuel usage. Determining the need, or lack thereof, for new signals will promote public safety by documenting the adequacy of intersections relative to present and anticipated usage. Projects will be developed and construction costs will be estimated for future capital requests. Shire - related Intersection Improvements - $600 (State Grant): An application for grant funds for intersection improvements for intersection improvements in the Spring /Marrett/Bridge area has been submitted to the State. These improvements are being sought in anticipation of the Shire HGT development at the Lexington Technology Park. In that expenditure of grant funds does not require town meeting action, this project is being shown for informational purposes only. It is anticipated that additional State funding will be sought for improvements along the Waltham /Marrett/Hayden corridor. Fire Headquarters Renovations & Redesign - $40.,000 (General Fund Cash): This request would fund a study of the use of the building to make recommendations on how to FY 2009 Recommended Budget & Financing Plan XI -14 February 22, 2008 better utilize the existing space and /or how to maximize benefits of an addition to the current structure. The current Fire Station HQ building at 45 Bedford Street, designed in the middle of the last century, meets the basic needs of emergency response but does not accommodate today's administrative and service demands. Over the course of the last few years a full -time Administrative Assistant, a full -time Fire Inspector and a part -time Municipal Clerk have been added to the Fire /EMS Department staff, but no adjustment has been made in office space to allow them to perform their daily administrative tasks efficiently. In addition, the existing bays are not sufficient to staff and maintain 2 ambulances at peak efficiency. Munroe Fire Prevention System Replacement - $579, (CPA Funds): This project is a follow -up to Article 31K of the 2007 Annual Town Meeting, Munroe Center Fire Alarms, under which $35,000 was appropriated to evaluate the buildings' fire sprinkler system and prepare a design and drawings to be used to solicit bids for repair. The professional review, completed by RDK Engineers, estimates that $579,550 is needed to repair the system. It should be noted that the Board of Selectmen is in the process of evaluating the options of selling the building or entering into a long -term lease. Old Reservoir Management - $60,000 ($5,,000 Recreation Fund Retained Earnings & $55,000 CPA Funds): Funding is requested to improve the gatehouse /outlet structure of the Town -owned dam, dredge the retention pond and replace the fencing fabric at the Old Reservoir property to make it safer, more useable, and more appealing to patrons. The Old Reservoir dates to before 1893. At one time, the outlet piping through the dam was the "leading water main" to deliver fresh water from the reservoir to the town. When the Town connected to other sources of drinking water, the original piping was used to control the water level of the reservoir. There has been a significant flooding issue at the Old Reservoir over the past few years, with water discharging into the wetland west of the Bridge School, the origin of the north branch of the Vine Brook. The gatehouse that helps to maintain the water level has deteriorated and will be repaired and relocated to make it operate more efficiently. Dredging the retention pond will increase its holding capacity. The fence will be replaced with a more vandal- resistant gauge, improving its function and aesthetics. Senior Center Design Renovation & Expansion Study — Project viability to be determined after completion of the feasibility study and Board of Selectmen vote (CPA Funds): This is a multi -year project to provide additional and /or enhanced space to meet the programmatic needs of Lexington's growing senior citizen population. The Council Aging (COA) Board has defined programmatic space requirements and site needs for the Adult Supportive Day Care program and for the services and activities now located at the Senior Center. The COA recommends a study of both the 'White House" site (former school administration building) and of the present facility at Muzzey to serve as a "two- campus" Senior Center. If the project goes forward, the FY09 request will fund design documents to include site, floor, and parking plans and cost estimates. Funding to renovate Muzzey and build onto and renovate the existing White House will potentially be requested in FY2010 pending the outcome of the work performed under this project. CPA funding will be sought for this project and follow -up projects. Town Hall Use Study & Renovation Design - $100,000 (CPA Funds): The Town Office Building, built in 1929, has undergone one significant renovation in the last 80 years. The addition of the rear wing in 1971 greatly enhanced the building footprint and available office space. Relocation of Department of Public Works staff, from the second floor to the soon -to -be built DPW facility at 201 Bedford Street, represents the most significant shift of offices in the Town Hall for nearly 20 years. This request will fund a study to evaluate: a) the use(s) of the FY 2009 Recommended Budget & Financing Plan XI -15 February 22, 2008 building and how it should be structured and laid out for maximum efficiency and effectiveness for serving the customers and staff; and b) what changes need to be made to maintain the building to make sure it complies with current building and safety codes. The project includes design documents for the needed building improvements. Town Hall /School Phone System Needs Assessment - $ (General Fund Cash): This project requests money to evaluate telephone system needs for the Town Office Building and the School Department. The existing TOB telephone system is over 10 years old, becoming increasing unreliable and expensive to maintain. New phone technologies, specifically Voice - over IP, could provide cost savings, be more reliable, and improve customer service. Head End Equipment Replacement - $ (General Fund Cash): In the year 2000, the Town of Lexington, with the help of RCN, embarked on a project to connect all Town and School buildings with a high -speed data network. School and Town operations depend on access to a reliable network. This network "head end" is located offsite at the Liberty Mutual Building on Massachusetts Ave. The head end equipment consists of firewalls, routers and switching devices that are currently approaching the end of their useful life, leaving the network subject to prolonged downtime. The proposed capital request is to replace some of the head end equipment in FY09. Future requests will be made for additional equipment replacement and to relocate it to a Town owned building for increased convenience and security. Building Envelope - $366,250 ($153,750 tax levy and $ CPA Funds): The 2003 -2004 Statement of Values set the value of Town Buildings at $36.4 million exclusive of school buildings. This annual program funds projects that are considered vital to maintain and eliminate safety hazards. Many of these projects also have a considerable impact on future operating and capital costs. This Building Envelope proposal also continues to improve Americans with Disabilities Act (ADA) accessibility standards in public buildings, like ramps, entrances, doors, doorways, restrooms, and signs. The Selectmen's Building Finance Advisory Committee (BFAC) recommended many of the items. FY2009 proposed projects: 1. Westview Cemetery Building - Replace asphalt shingle and flat roofs, paint and refurbish office area - $30,000 (tax levy); 2. $57,500: East Lexington Fire Station - Install air conditioning system - $29,500 (CPA), Replace storm windows - $18,000 (CPA), Exterior painting - $10,000 (tax levy) 3. $175,000: Town Offices Complex a) Town Office Building (TOB), Cary Hall, Police Station (LPD) gutter, copper ridge vent and downspout repair /replacement - $75,000 (CPA), b) Exterior painting TOB, Cary Hall, LPD - $30,000 (tax levy), c) New storm windows Cary Hall - $20,000 (CPA), d) Design for ADA accessible bathrooms & signage TOB - $70,000 (CPA), 4. Munroe Cemetery - Replace Service Buildings - $35,000 (tax levy). 5. Miscellaneous as- yet - identified needs - $48,750 (tax levy) The $153,750 in tax levy funds represents an informal earmarking of the $150,000 voted for building repairs in the June, 2006 override plus a factor of 2.5% to mirror the 2.5% annual growth in the levy limit authorized by Proposition 2 1 /2. It is proposed that this amount increase by 2.5% annually beyond FY09. Center Basketball Court Supplemental Appropriation - $ (General Fund Cash): The 2007 Annual Town Meeting appropriated $85,000 under article 29a to reconstruct the Center Basketball Court and $130,000 under article 29b to reconstruct the Valley Tennis Courts. FY 2009 Recommended Budget & Financing Plan XI -16 February 22, 2008 For efficiency, both projects were bid together; the bids were rejected when all three bidders' prices exceeded the amount appropriated by Town Meeting. The basketball court drainage and handicap access project requires more extensive re- grading than initially anticipated. In addition, the architect explains the increase by across the board price increases in the construction industry, including concrete, bituminous and steel. The basketball courts at the Center Recreation Complex are the busiest and most utilized outdoor basketball courts in the area, and now have sections that are beginning to show more than routine wear and tear. The failing drainage system causes standing water for a day or two after a rainstorm and the court surfaces have extensive cracks from ground shifting and asphalt shrinking. While regular maintenance has helped to keep the courts playable and prevent water infiltration, crack sealing is no longer effective, and the courts need to be ground down and rebuilt. Based on a current comprehensive estimate completed by the landscape architect, the project will need an additional appropriation of $60,000 to reconstruct the basketball court and underground drainage system. Belfry Hill Tree Restoration - $9,850 (CPA Funds): This project is proposed by the Lexington Tree Committee to preserve Belfry Hill by removing invasive Norway maples and replacing them with native trees. This will open up the view between the Belfry Tower, the Town Green and the Buckman Tavern. It will preserve Belfry Hill as an historic open space park. Center Complex Restroom Renovation - $ (General Fund Cash): The Recreation Committee is requesting FY2009 funding for the renovation of the Restroom Facility at the Center Recreation Complex on Park Drive. The renovation will include replacing the building roof, interior and exterior painting, and installing new restroom fixtures, plumbing, interior lighting and interior and exterior doors. The Center Recreation Complex not only draws children and families to the playground from throughout Lexington and surrounding communities, but also accommodates numerous youth and adult sports league games on the fields, youth and adult tennis clinics, lessons, leagues and non - competitive play. Participants in the Recreation Department camps and clinics also use the Complex heavily in the summer. The current restroom facility is badly in need of renovation and repair due to the age of the building and its constant use from April through November. Non - Municipal CPA- Funded Projects Survey and Define Affordable Housing Assistance Programs - $25,000 (CPA Funds): This project is to survey homebuyer assistance projects in other Massachusetts towns and to develop a Statement of Objectives and a Summary to define an achievable Lexington Affordable Housing Assistance program. The project is proposed by the Lexington Housing Partnership and LEXHAB. Hancock - Clarke House Restoration - $600,000 (CPA Funds): This project is proposed by the Lexington Historical Society. The Hancock- Clarke House, built in 1736 -38, requires a complete restoration to address structural issues, badly outdated systems, handicapped accessibility, historic fabric restoration, and renovation of the building enveloped to address moisture and other problems. Vynebrook Village Windows - $158, (CPA Funds): This project is being proposed by the Lexington Housing Authority to replace windows at the Vynebrook Village Elderly /disabled housing development. FY 2009 Recommended Budget & Financing Plan XI -17 February 22, 2008 Parker Manor Condominium Purchases - $652,800 (CPA Funds): This project is being proposed by LEXHA6. It is a request to underwrite the purchase of three affordable rental - housing units at Parker Manor. Deferred Capital Requests — FY 2010-2013 The projects on page XI -19 are not being recommended for funding in FY09 as requested (deferred) or were requested for funding in fiscal years 2010 through 2013. FY 2009 Recommended Budget & Financing Plan XI -18 February 22, 2008 DEFERRED FY2009 CAPITAL REQUESTS AND FY 010 T FY2013 CAPITAL REQUESTS in, I SCHOOLS I Classroom Furniture $ 25,000 $ 50,000 $ 50,000 $ 50,000 $ - $ 175,000 Food Service - Equipment and Software $ 70,000 $ 100,000 $ 10,000 $ 30,000 $ 30,000 $ 240,000 Point of Sale and Inventory System $ 75,000 $ - $ - $ - $ - $ 75,000 Lexington Public School Technology Plan $ - $ 600,000 $ 600,000 $ 600,000 $ 600,000 $ 2,400,000 SUBTOTAL - SCHOOLS 170,000 750,000 660,000 680,000 630,000 2,890,000 JOINT FACILITIES DEPARTMENT Security System Study $ 50,000 $ 150,000 $ 150,000 $ - $ - $ 350,000 Replacement VentilationjAC System (Bowman) $ 25,000 $ - $ - $ - $ - $ 25,000 Mechancial System Replacement (Clarke) $ - $ 300,000 $ - $ - $ - $ 300,000 LHS Field House Basketball Goals $ 25,000 $ - $ - $ - $ - $ 25,000 SUBTOTAL - FACILITIES 100,000 450,000 150,000 - - 700,000 DEPARTMENT OF PUBLIC WO Water Distribution Improvements $ - $ 1,800,000 $ 1,800,000 $ - $ - $ 3,600,000 Sanitary Sewer System Improvements $ - $ 1,200,000 $ 1,200,000 $ 1,200,000 $ 1,200,000 $ 4,800,000 Equipment Replacement $ - $ 510,000 $ 510,000 $ 520,000 $ 510,000 $ 2,050,000 Hydrant Replacement Program $ - $ 50,000 $ 50,000 $ 50,000 $ 50,000 $ 200,000 GIS Implementation Plan $ - $ 194,100 $ - $ - $ - $ 194,100 Building Envelope $ - $ 1,000,000 $ 1,000,000 $ 1,000,000 $ 1,000,000 $ 4,000,000 Pump Station Upgrades $ - $ 100,000 $ 100,000 $ 100,000 $ - $ 300,000 Automatic Meter Reading System $ - $ 842,000 $ 542,000 $ 542,000 $ - $ 1,926,000 Street Improvements $ - $ 1,225,375 $ 1,238,500 $ 1,252,000 $ 1,265,750 $ 4,981,625 Dam Repair $ - $ 300,000 $ 30,000 $ - $ - $ 330,000 CBD Sidewalks $ - $ 200,000 $ 200,000 $ - $ - $ 400,000 Sidewalk Improvements $ - $ 1,625,000 $ 225,000 $ 250,000 $ 250,000 $ 2,350,000 Storm Drain Improvements $ - $ 660,000 $ 675,000 $ 675,000 $ 675,000 $ 2,685,000 Traffic Mitigation $ - $ 50,000 $ 50,000 $ - $ - $ 100,000 Intersection Improvements $ - $ - $ 600,000 $ - $ - $ 600,000 Street Acceptance Carnegie Place $ - $ 65,000 $ - $ - $ - $ 65,000 SUBTOTAL - PUBLIC WORKS - $9,821,475 $8,220,500 $5,589,000 $4,950,750 $28,581,725 Police Renovation - Add -on to Police Station $ - $100,000 $5,750,000 $0 $0 $5,850,000 SoFtware $ - $0 $0 $295,000 $0 $295,000 SUBTOTAL - POLICE $ $100,000 $5,750,000 $295,000 0 $6,145,000 Fire Replacement of Engine 3 $ - $400,000 $ - $ - $ - $400,000 Fire HQ Renovations and Design $ - $ 720,000 $ - $ - $ - $ 720, 000, 00 SUBTOTAL - FIRE $ $1,120,000 $ - - - 1,120,000 Librar Stone Building Renovation TBD TBD TBD TBD TBD TBD SUBTOTAL - LIBRARY TBD TBD TBD TBD TBD TBD Recreation Park Improvements - Athletic Fields $ - $ 100,000 $ 50,000 $ 50,000 $ 50,000 $ 250,000 Pine Meadows Improvements $ - $ 400,000 $ - $ - $ - $ 400,000 Athletic Facility Lighting $ - $ 202,500 $ - $ 380,000 $ - $ 582,500 Town Pool Renovation $ - $ - $ 300,000 $ - $ - $ 300,000 Park and Playground Improvements - Franklin and Munroe $ - $ - $ 100,000 $ - $ - $ 100,000 Park and Playground Improvements - ADAMS $ - $ - $ 50,000 $ - $ - $ 50,000 Park Improvements Hard Court Resurfacing $ - $ - $ - $ 75,000 $ 65,000 $ 140,000 SUBTOTAL - RECREATION - 702,500 $ 500,000 505,000 $ 115,000 1,822,500 GENERAL GOVERNMENT Senior Center Design, Renovation & Expansion $ - TBD TBD TBD TBD TBD Replace Town Hall Phone System $ - TBD $ - $ - $ - TBD Town Hall Renovation $ - TBD TBD TBD TBD TBD Head End Equipment Replacement $ - $ 157,631 $ - $ 123,068 $ - $ 320,699 - 157,631 $ - 123,068 $ - 320,699 TOTAL 270,000 13,101,606 15,280,500 7,192,068 5,695,750 41,579,924 FY 2009 Recommended Budget & Financing Plan XI -19 February 22, 2008 Section X110. ADDendices A: Program Improvement Requests B: Budget Information C: Financial Information D: Glossary Section X11: Appendices This section includes detailed information about: • Appendix A: Program Improvement Request Summary • Appendix B: Budget Information • Appendix B: Financial Data • Appendix D: Glossary A -1 B -1 C -1 D -1 FY 2009 Recommended Budget & Financing Plan XII -1 February 22, 2008 Appendix A: Program Improvement Request Summary iOpa J51775pN"o> Appendix A: Program Improvement Requests a APPILI9'" Shared & Municipal Programs 2000 -8000 F XINGT� FY 2009 Manager's Recommended Budget: Program Restoration /Improvements Town Manager's Recommendation Program Description Req Recommended Recommended Shared Expenses 2150 Worker's Compensation Pre - Employment Physicals $ 5,000 $ 5,000 $ - $ - $ 5,000 2160 Property & Liability Ins. ] Umbrella Risk Management Program Review $ 10,000 1 $ 10,000 $ - $ - $ 10,000 2160 Prop & Liabilit Ins. Insurance Coverage $ 34,461 $ 34,461 $ - $ 34,461 $ - sub- total 2000 Shared Expenses 26,278 $ 49,461 $ 49,461 $ - $ 34,461 $ 15 Public Works 19,995 $ - $ 19,995 6220 Services For Youth Youth and Family Outreach Worker $ 19,995 - 3110 DPW Adminstration Increased Hours Management Analyst $ 4,137 $ 4,137 $ - $ 4,137 $ - 3120 Engineering Senior Civil Engineer $ 79,756 $ - $ 79,756 $ - $ 79,756 3210 Highway Street Opening Inspector $ 46,663 $ - $ 46,663 $ - $ 46,663 3310 Parks Turf and Public Grounds Maintenance $ 64,663 $ 18,000 $ 46,663 $ 10,000 $ 54,663 3320 Forestry Tree Planting $ 24,000 $ - $ 24,000 $ - $ 24,000 3330 Cemetery Cemetery Grounds Maintenance $ 29,000 $ 20,000 $ 9,000 $ 20,000 $ 9,000 3420 Recycling W -4 Operator at Compost Facility $ 50,035 $ - $ 50,035 $ - $ 50,035 sub -total 3000 Public Works $ 298,254 $ 42,,1371 $ 256,117 $ 34,137 $ 264, 117 Police 4110 Police Administration Telephone Restoration $ 4,000 $ 4,000 $ - $ - $ 4,000 4120, 4110 Supervisor Coverage $ 169,475 $ 51,000 $ 118,475 $ 51,000 $ 118,475 4120 Patrol & Enf. Traffic Safety Officer $ 47,575 $ - $ 47,575 $ - $ 47,575 4120 Patrol & Enf. Expanded Desk Coverage $ 15,984 $ - $ 15,984 $ - $ 15,984 4120, 4110, 4150 Police Training $ 26,600 $ 6,000 $ 20,600 $ 6,000 $ 20,600 4160 Animal Control jAnimal Control Officer $ 33,848 $ - 1 $ 33,848 $ - $ 33,848 sub -total 4100 Police 1 $ 297,482 $ 61,000 $ 236,482 $ 57,000 1 $ 240 Fire 4230 Fire Suppression 4 Firefighters $ 266,357 $ - $ 266,357 $ - $ 266,357 4230 Fire Suppression 4 Lieutenants 1 $ 16,181 $ - $ 16,181 $ - $ 16,181 sub -total 4200 Fire 1 $ 282,538T$ 1 $ 282, 538 $ - $ 282,538 Library I I I I 5120 Adult Library Library Materials Request $ 54,600 $ 25,000 $ 29,600 $ 19,700 $ 34,900 5110 Gen & Tech. Serv. Library Program Coordinator $ 16,403 1 $ - $ 16,403 $ - 1 $ 16,403 5110 Gen & Tech. Serv. Enhanced A/V & Broadcasting Service $ 14,200 - $ 14,200 - $ 14, Sua -total 51 uu L►arary . do y z u 3 . z5 ,uuu . tiu, 75, /uu Do,OuZI Social Services 6130 COA Community Programs Volunteer Program Coordinator $ 52,555 $ 26,278 $ 26,278 $ 26,278 $ 26,278 6210 Elder Services Elder Outreach Worker $ 1 19,995 $ - $ 19,995 $ - $ 19,995 6220 Services For Youth Youth and Family Outreach Worker $ 19,995 - $ 19,995 $ - $ 19,995 sub -total 6000 Social Services 1 $ 92,545 $ 26,278 $ 66,268 $ 26, 66,268 FY 2009 Recommended Budget Financing Plan A -1 February 22, 2008 iOpa J51775pN"o> Appendix A: Program Improvement Requests a APPILI9'" Shared & Municipal Programs 2000 -8000 F XINGT� FY 2009 Manager's Recommended Budget: Program Restoration /Improvements Town Manager's Recommendation Program Description Req Recommended Recommended Community Development 7120 Regulatory Support Full -time Building Inspector $ 77,724 $ 38,862 $ 38,862 $ 38,862 $ 38,862 7140 Public Health Part -time Municipal Clerk $ 16,318 $ - $ 16,318 $ - $ 16,318 7130 Conservation Health Agent Contractual funds $ 8,000 $ 8,000 $ - $ 8,000 $ - 7140 Public Health Land Management $ 10,780 $ 10,780 $ - $ 9,005 $ 1,775 sub -total 7100 Community Development $ 112,822 $ 57,642 $ 55,180 $ 55,867 $ 56 Planning 7210 Planning Housing Specialist $ 19,500 $ 1 $ 19,500 $ - $ 19,500 sub -total 7200 Planning $ 19,500 $ - $ 19,500 $ $ 19 Town Manager 8220 Human Resources sub -total 8200 Town Manager lClassification and Compensation Study $ 16,500 $ 9,000 $ 7,500 $ - $ 16,500 $ 16,500 $ 9,000 $ 7,500 $ - $ 16,500 Finance 8410 Comptroller Temporary Help $ 12,992 $ 4,000 $ 1 8,992 $ 4,000 $ 8,992 8430 Assessing Subscriptions 1 $ 14,530 $ 13,000 $ 1,530 13,000 $ 1,530 sub -total 8400 Finance 1 $ 27,522T$ $ 17,0001$ sub -total 8500 Town Clerk 10,522 $ 17,000 $ 10,522 Town Clerk I I I I 8540 Records Management Laserfiche Web Link & GIS Integration 1 $ 18,400 $ - $ 8,600 $ - $ 8,600 8540 Records Management Document Scanners $ 6,000 $ - $ - $ - $ - sub -total 8500 Town Clerk $ 24,400 $ - $ 8,600 $ $ 8,600 FY 2009 Recommended Budget Financing Plan A -2 February 22, 2008 iOpa J51775pN"o> Appendix A: Program Improvement Requests a APPILI9'" Shared & Municipal Programs 2000 -8000 F XINGT� FY 2009 Manager's Recommended Budget: Program Restoration /Improvements Town Manager's Recommendation Program Description Req Recommended Recommended FY 2009 Recommended Budget Financing Plan A -3 February 22, 2008 Town Manager's Recommendation Selectmen's Recommendation Dept'al Recommended Not Recommended Not Summary Request Recommended Recommended FY 2009 Recommended Budget Financing Plan A -3 February 22, 2008 Aooendix B: Budaet Information Compilation Budget Laws Override History Budget Law -Table of Contents Action of: PaP ee TOWN MANAGER Departmental Budget Information, Request for B -2 School Budget Information, Request for B -2 Capital Expenditures Information, Request for B -2 & B -3 Town Budget, Submission to Selectmen B -3 Capital Expenditures Budget, Submission to Selectmen B -4 BOARD OF SELECTMEN Town Budget, Recommendations on B -5 Capital Budget, Recommendations on B -5 Submission of Budget to Town Meeting B -6 APPROPRIATION COMMITTEE Town Budget, Report on B -7 Town Budget Report, Explanation of B -7 CAPITAL EXPENDITURES COMMITTEE Capital Expenditures Report B -8 • • • This document summarizes local and state law regarding town budget preparation and submission. References are made to Massachusetts General Laws, the By -Laws of the Town of Lexington, the Lexington Selectmen -Town Manager Act, and the Administrative Directives of the Lexington Town Manager. Those references offering the greatest amount of information on the given topic have been listed first. FY 2009 Recommended Budget & Financing Plan B -1 Budget Law The Town Manager The Town Manager is appointed by the Board of Selectmen to oversee the daily operations of the Town, to administer the policies and procedures of the Board, and to enforce all by -laws and actions passed at Town Meetings. The Manager is the Chief Executive Officer of the Town, and his /her authority and responsibilities are established in the Selectmen -Town Manager Act of 1968 (at page A20107 — Appendix §A201 Special Acts). REQUEST FOR DEPARTMENTAL BUDGET INFORMATION TO OCCUR: Annually, at Town Manager's request REFERENCE: Selectmen -Town Manager Act § 13 (Appendix §A201 Special Acts at page A20113) The Town Manager may request all boards, departments, committees, commissions and officers of the Town, except the School Committee, to submit to him/her in writing a detailed estimate of the appropriations required for the efficient and proper conduct of the respective departments and offices during the next fiscal year. REQUEST FOR SCHOOL BUDGET INFORMATION TO OCCUR: Annually, at Town Manager's request REFERENCE: Selectmen -Town Manager Act § 13 (Appendix §A201 Special Acts at page A20113) The Town Manager may request from the School Committee a total budget estimate for the next fiscal year. FY 2009 Recommended Budget & Financing Plan B -2 Budget Law The Town Manager (con't) REQUEST FOR CAPITAL EXPENDITURES INFORMATION TO OCCUR: Annually, at Town Manager's request REFERENCE: Selectmen -Town Manager Act § 12 (Appendix §A201 Special Acts at page A20113) Sections 29 -13 and 29 -14 of the Code of the Town of Lexington All boards, departments, committees, commissions and officers of the Town shall annually submit to the Town Manager and to the Capital Expenditures Committee in writing a detailed estimate of the capital expenditures (as defined below) required for the efficient and proper conduct of their respective departments and offices for the next fiscal year and the ensuing four year period. Definitions of Capital Expenditures Per Section 29 -14 of the Code of the Town of Lexington, "Capital Expenditures shall mean any and all expense of a non - recurring nature not construed as an ordinary operating expense, the benefit of which will accrue to the Town over an extended period of time." Per the Manager's budget, "A capital project is defined as a major, non - recurring expenditure including at least one of the following: • acquisition of land for a public purpose; • construction of, or addition to, a facility such as a public building, water or sewer lines, or playfields, etc.; • rehabilitation or repair of a building, facility, or equipment; provided the cost is $25,000 or more and the improvement will have a useful life of 10 years or more; • purchase of equipment costing $25,000 or more, with a useful life of 5 years or more (all cars are defined to be non - capital items); • any planning, engineering or design study related to an individual capital project." FY 2009 Recommended Budget & Financing Plan B -3 Budget Law The Town Manager (con't) SUBMISSION OF TOWN BUDGET TO SELECTMEN TO OCCUR: On the specified date REFERENCE: Section 90 -12 of the Code of the Town of Lexington Selectmen -Town Manager Act § 13 (Appendix §A201 Special Acts at page A20113) Section 12. The Town Manager shall annually submit to the Selectmen, the Appropriation Committee, and the Capital Expenditures Committee for their consideration a proposed budget, revenue statement and tax rate estimate on a date specified no later than September 30 by the Selectmen after consultation with the School Committee, Appropriation Committee and the Capital Expenditures Committee. SUBMISSION OF CAPITAL EXPENDITURES BUDGET TO SELECTMEN TO OCCUR: Annually REFERENCE: Selectmen -Town Manager Act § 12 (Appendix §A201 Special Acts at page A20113) The Town Manager shall submit in writing to the Board of Selectmen and to the Capital Expenditures Committee a careful, detailed estimate of the recommended capital expenditures for the next fiscal year and the ensuing four year period, showing specifically the amount necessary to be provided for each office, department and activity and a statement of the amounts required to meet the interest and maturing bonds and notes or other indebtedness of the Town. FY 2009 Recommended Budget & Financing Plan B -4 Budget Law The Board of Selectmen Lexington's charter establishes an elected five member Board of Selectmen to oversee the executive branch of Town government. Selectmen are elected for three -year terms and are responsible for the general direction and management of the property and affairs of the Town. RECOMMENDATIONS ON TOWN BUDGET TO OCCUR: Prior to the annual Town Meeting REFERENCE: Selectmen -Town Manager Act § 13 (Appendix §A201 Special Acts at page A20113) Mass. General Law Ch. 41, § 60 The Selectmen shall consider the proposed budget submitted by the Town Manager and make such recommendations relative thereto as they deem expedient and proper in the interest of the Town. The Selectmen shall transmit a copy of the budget together with their recommendations relative thereto to the Appropriation Committee and, for its information, a copy to the Capital Expenditures Committee. RECOMMENDATIONS ON CAPITAL BUDGET TO OCCUR: Prior to the annual Town Meeting REFERENCE: Selectmen -Town Manager Act §12 -13 (Appendix §A201 Special Acts at page A20113) The Selectmen shall consider the capital budget submitted by the Town Manager and make such recommendations relative thereto as they deem appropriate and proper in the interests of the Town. The Selectmen shall transmit a copy of the capital budget together with their recommendations relative thereto to the Appropriation Committee and to the Capital Expenditures Committee. FY 2009 Recommended Budget & Financing Plan B -5 Budget Law Board of Selectmen (con't) SUBMISSION OF BUDGET TO TOWN MEETING TO OCCUR: At least four weeks prior to the date when the Annual Town Meeting is scheduled to consider the budget. REFERENCE: Section 90 -13 of the Code of the Town of Lexington The Selectmen shall submit a budget at the annual Town Meeting. The Selectmen's proposed budget shall be distributed to the Appropriations Committee, the Capital Expenditures Committee, and to each Town Meeting Member at least four weeks prior to the date when the Annual Town Meeting is scheduled to consider it. FY 2009 Recommended Budget & Financing Plan B -6 Budget Law The Appropriation Committee The Appropriation Committee is a nine - member board appointed by the Town Moderator. Members are appointed to three -year overlapping terms and serve to evaluate the fiscal policies and priorities set by the Board of Selectmen and the Town Meeting. The Committee advises Town Meeting Members on financial proposals, analyzes operating budget proposals, makes fiscal projections, and reviews funding for proposed capital improvements. The Committee's approval is required to use reserve funds for unanticipated operating costs. APPROPRIATION COMMITTEE REPORT ON TOWN BUDGET TO OCCUR: Prior to the annual Town Meeting REFERENCE: Section 29 -11(A) of the Code of the Town of Lexington Mass. General Law Ch. 39, § 16 The Committee shall prior to each annual town meeting for the transaction of business prepare, publish and distribute by making copies available at the Office of the Town Clerk and at Cary Memorial Library, and by mailing or otherwise distributing to each town meeting member a review of the budget adopted by the Board of Selectmen to be considered at the Annual Town Meeting. This review will include the Committee's advice and recommendations with reference to the various appropriations of town funds, and other municipal matters coming before such town meeting. The Appropriation Committee shall include in its report an assessment of the budget plan based on all the data available to it concerning the next year's revenues and expenses as well as a projection for future years' revenues and expenses. This publication may be combined with and distributed at the same time as the Capital Expenditures Committee Report (Section 29 -13(B) of the Code of the Town of Lexington). EXPLANATION OF APPROPRIATION COMMITTEE REPORT TO OCCUR: At the annual Town Meeting REFERENCE: Section 29 -11(B) of the Code of the Town of Lexington The Appropriation Committee shall explain its report with advice and recommendations and it shall also at each special Town meeting give its advice and recommendations with reference to any appropriation of the Town funds or other municipal matter coming before such special Town meeting. FY 2009 Recommended Budget & Financing Plan B -7 Budget Law The Capital Expenditures Committee The Capital Expenditures Committee is a five- member board appointed by the Town Moderator. Members are appointed to three -year overlapping terms and consider the relative need, timing and cost of capital expenditure projects proposed for the ensuing five -year period. CAPITAL EXPENDITURES REPORT TO OCCUR: Prior to the annual Town Meeting REFERENCE: Section 29 -13 of the Code of the Town of Lexington The Capital Expenditures Committee shall consider the relative need, timing and costs for those capital expenditure requests submitted to the Committee for the ensuing five -year period, and the effect these expenditures might have on the financial position of the Town. The Capital Expenditures Committee shall prepare, publish and distribute a report of its findings, setting forth a list of all such capital expenditures together with the Committee's recommendations as to the projects that should be undertaken within the five year period and the approximate date on which each recommended project should be started. This report shall be distributed by making copies available at the Office of the Town Clerk and at Cary Memorial Library, and by mailing a copy to each Town Meeting Member. This publication may be combined with and distributed at the same time as the Appropriation Committee Report. FY 2009 Recommended Budget & Financing Plan B -8 Budget Law Override History An operating override is an action taken by the voters of a town to exceed the limit placed on tax revenue growth by the State tax limitation law known as Proposition 2 V2. The tax levy limit can be exceeded only if a majority of residents voting approve an override. This sum is then added to the base levy for the next fiscal year and thus becomes a permanent addition to the tax levy limit. Two provisions within Proposition 2 V2 allow the citizens of a community by popular vote to authorize the Town to raise taxes above the tax levy limit: an operating override or a debt exclusion. The following table shows the history of overrides and debt exclusions in Lexington. FY 2009 Recommended Budget & Financing Plan B -9 Override History Override Jun 2007 2008 Schools 1 $3,981,5891 Approved Debt Exclusion Public Works Facility 1 $25 Approved Override Schools #1 $2,614,509 Not Appr. Jun 2006 2007 Schools #2 $551,607 Not Appr. Maintenance - Schools & Municipal $1,059,100 Approved Municipal $799,335 Approved Jun 2004 2005 Override $4,224,340 Approved Jun 2003 2004 Override $4,957,000 Not Appr. Jun 2002 2003 Debt Exclusion - Schools, Roads, Lincoln Park $42,550,000 Approved May /June 2000 2001 00 Override — Town/School rvi n R 0 e de Services and Roads $3,440,829 Approved Dec 1998 2000 Debt Exclusion — School Building Project $52,235,000 Approved Dec 1997 - Debt Exclusion — School Building Project $68,200,000 Not Appr. Override — Town /School Services Schools $1,172,152 Approved Jun 1995 1996 Open Space $29,000 Approved Police $102,000 Approved Fire $196,848 Approved Jun 1992 1993 Override — Trash Collection $2,718,092 Approved Jun 1990 1991 Override — Town /School Services $1,097,829 Approved Aug 1988 11989 1 Debt Exclusion — Pine Meadows Golf Course 1 $11,000,0001 Approved FY 2009 Recommended Budget & Financing Plan B -9 Override History Aooendix C: Financial Information FY 2007 Fund Balances Revolving Fund Balances FY 2007 -2008 CPA Use Summary Reserve Fund Transfer History Stabilization Fund History Pension History Snow &Ice History Summary of Town Fund Balances Combined Summary of Revenues &Expenditures - FY 2007 Actuals This spreadhseet shows beginning and ending fund balances for FY 2007. Beginning balances (as of July 1, 2006) are shown on the first line, followed by all revenues received by category (Tax levy, integovernmental revenue /state aid, fees, etc.) on the left -hand side of the page. Expenditures are shown by service category (education, public safety, public works, etc.). FY 2007 actuals are provided because it is the most recent fiscal year for which data is available. General Fund Sewer Water Recreation Special Revenue Capital Trusts Total All Funds REVENUES Property Taxes, net $ 100,432,868 $ 2,529,288 $ 102,962,156 Intergovernmental $ 8,245,295 $ 6,361,796 $ 15,819,314 5,145 30,431,550 MV & Other Excise Tax $ 4,433,860 $ 4,433,860 Departmental Fees & Charges $ 3,191,804 $ 7,631,681 $ 6,576,237 $ 1,640,176 $ 5,953,047 $ 1,390 $ 24,994,334 Investment Income $ 1,558,173 $ 76,846 $ 133,345 $ 131,328 $ 86,508 $ 305,560 $ 2,291,761 Special Assessments $ 28,586 $ 28,586 In -Lieu Payments $ 1,055,401 $ 1,055,401 Penalties & Interest $ 290,762 $ 2,206 $ 292,968 Licenses & Permits $ 2,195,676 $ 2,195,676 Fines & Forfeits $ 345,987 345,987 Bond Proceeds $ 250,000 $ 214,000 $ 225,000 $ 1,017,000 $ 10,511,000 $ 12,217,000 Employee Contributions /Other $ 20,230,207 $ 20,230,207 TOTAL REVENUES: $ 121,778,411 $ 7,958,528 $ 6,923,582 $ 1,996,504 $ 15,949,845 $ 26,330,314 $ 20,542,302 $ 201,479,485 Transfers from other funds $ 2,335,313 $ 500,000 $ 871,000 2,650,000 6,356,313 TOTAL AVAILABLE RESOURCES $ 132,741,159 $ 35,671,334 $ 28,685,029 $ 4,620,924 $ 21,479,471 $ 33,542,607 $ 25,144,173 $ 281,884,697 EXPENDITURES General Government $ 4,379,887 $ 688,063 $ 5,067,950 Public Safety $ 9,663,226 $ 1,764,847 $ 605,029 $ 10,450 $ 12,043,552 Education $ 63,436,428 $ 7,387,887 $ 6,289,668 $ 77,113,983 Public Works $ 6,320,486 $ 6,867,880 $ 5,763,114 $ 4,421,804 $ 2,897,759 $ 26,271,042 Health and Human Services $ 753,951 $ 71,797 $ 25,043 $ 18,748,712 $ 19,599,503 Culture and Recreation $ 2,686,729 $ 1,389,258 $ 23,906 $ 137,104 $ 2,686 $ 4,239,683 State and County Assessments $ 673,599 $ 673,599 Debt Service $ 9,183,412 $ 48,899 $ 77,905 $ 172,013 $ 125,000 $ 17,042,685 $ 26,649,914 Pension /Insurance $ 21,720,932 $ 5,659 $ 21,726,591 TOTAL EXPENDITURES: $ 118,818,650 $ 6,916,779 $ 5,841,019 $ 1,561,270 $ 14,488,962 $ 26,997,288 $ 18,761,848 $ 193,385,816 Transfers to other funds $ 3,671,000 $ 753,950 $ 883,963 $ 234,400 $ 713,000 $ 100,000 $ 6,356,313 ENDING FUND BALANCES $ 10,251,509 $ 28,000,606 $' 21,960,047 $ 2,825,254 $ 6,277,509 $ 6,545,319 $' 6,282,324 $ 82,142,568' FY 2009 Recommended Budget & Financing Plan C -1 February 22, 2008 Summary of Revolving Fund Balances FY 2007 Actuals (and first half of FY 2008) This spreadsheet shows beginning and ending balances for municipal Revolving Funds for FY 2007 and the first half of FY 2008 (July 1, 2006 - December 31, 2007). Beginning balances (as of July 1, 2006) are shown on the first line, followed by all revenues received by category (Tax levy, intergovernmental revenue /state aid, fees, etc.) on the left -hand side of the page. Expenditures are shown by service category (education, public safety, public works, etc.). FY 2007 actuals are provided because it is the most recent fiscal year for which data is available. Rules for the establishment, use and reporting of Revolving Funds is governed by M.G.L. Ch.44, Sec. 53E 1/2. Tree Burial Container Compost Operations MHHP Operations Council on Aging Programs Health Programs PEG /Lexington Comm. TV 7/1/06 Beg Bal FY07 Revenue FY07 Expenditures 6/30/2007 End Bal 7/1/07 Beg Bal July -Dec 07 Revenue July -Dec 07 Expenditures 12/31/2007 End Bal $ 5 $ 7 $ 9 $ 3 $ 3 $ - $ 874 $ 2 $ 22,325 $ 43,940 $ 24 $ 41,985 $ 41,985 $ 16,800 $ 5 $ 53,150 $ 170,580 $ 284,409 $ 222,325 $ 232,665 $ 232,665 $ 75,397 $ 115,986 $ 192,076 $ - $ 30,396 $ 82,127 $ 93,016 $ 19,507 $ - $ 1,204 $ 43,924 $ 27,313 $ 17,815 $ - $ 862 $ 378 $ - $ 1 $ 377,494 $ 482,005 $ 301,118 $ 558,381 $ 558,381 $ 138,692 $ 78,964 $ 618,109 FY 2009 Recommended Budget & Financing Plan C -2 February 22, 2008 Appendix C: Community Preservation Act Summary FY07 FY07 FY08 Estimated Actual Budget Community Preservation Act - Revenue Prior Year Balance (allocated and unallocated) - 1 Property Surcharge 2 2 2 State Match - 2 Investment Income - 48 - Donations /Other 20 20 - Total Revenues 2,320,000 2,600,406 7,139,470 Use of Community Preservation Funds Open Space Reserve Allocation Beginning balance (Art. 25, 2006 ATM) 230 230 230 New Allocation* - -- 20 523 Current projected allocation 230 250 753 *Allocation reservation of UFB for Open Space Study Appropriations for: West Lexington Greenway Corridor (Art. 26(k) 2007 ATM) - - 62 Open Space/ Recreation Study - 20,000 - (a) subtotal - appropriations - 20,000 62,500 (b) Open Space Reserve Balance at end of fiscal year 230,000 230,000 690,847 Historic Preservation Reserve Allocation Beginning balance (Art. 25, 2006 ATM) 25 25 45 Donations 20 20 - New Allocation - -- - -- 676 Current projected allocation 45 45 721 Appropriations for: Munroe and Old Burial Grounds (Art. 26(b) 2007 ATM) 367,000 Historic Homes Fire Monitoring Systems (Art. 26(c) 2007 ATM) 18 Buckman Tavern Boiler (Art. 26(d) 2007 ATM) 10 Comprehensive Cultural Resource Survey (Art. 26(e) 2007 ATM) 90 East Lexington Library Study (Art. 26(g) 2007 ATM) 43 Cary Hall Performance Restoration (Art. 26(h) 2007 ATM) 147,130 Historic Signage (Art. 26(i) 2007 ATM) 18 Muzzey Condominium Study (Art. 26(1) 2007 ATM) 26 (a) subtotal - appropriations - - 721,045 (b) Historic Preservation Reserve Balance at end of fiscal year 45,000 45,000 - Community Housing Reserve Allocation Beginning balance (Art. 25, 2006 ATM) 230 230 230 New Allocation - -- - -- 523 Current projected allocation 230 230 753 Appropriations for: Greeley Village Window Replacement (Art. 26(f) 2007 ATM) 228 Douglas House Specialized Affordable Housing (Art. 266) 2007 ATM) 300 Muzzey Condominium Study (Art. 26(1) 2007 ATM) 26 (a) subtotal - appropriations - - 555,154 (b) Community Housing Reserve Balance at end of fiscal year 230,000 230,000 198193 CPA Activity by Fund - FY 2007 -2008 C -3 February 22, 2008 Appendix C: Community Preservation Act Summary FY07 FY07 FY08 Estimated Actual Budget Undesignated Reserve (FB Available for Appropriation Reserve) 285,000 545,406 - - Other Beginning balance (Art. 25, 2006 ATM) 1 1 1 New Allocation Police Station Repairs (Art. 28, 2006 ATM - for Hist Pres.) 100,000 3 Current projected allocation 1 1 4 Appropriations for: 100, 000 - Administrative Expenses* 25 Hancock Clark Restoration (Art 4, 2006 STM - for Hist. Pres.) 25 25 260 - Lexington Depot (Art. 4, 2006 STM - for Hist. Pres.) 44 44 sub -total Year -End Surplus Appropriations Cary Hall Records Vault (Art. 4, 2006 STM - for Hist. Pres.) 60 60 West Lexington Greenway Corridor (Art. 26(k) 2007 ATM) Final CPA Fund Balance Available 62 Center Playfield Drainage Improvements (Art. 26(a) 2007 ATM) 40 Administrative Expenses 50 (a) subtotal - appropriations 129,000 129,000 152,500 (b) Undesignated Reserve Balance at end of fiscal year 1,401,000 1,401,000 4,759,231 sub -total all CPA Reserve Balances - Total of all (b) 1,906,000 1,906,000 5,648,271 sub -total all CPA Appropriations - Total of all (a) 129,000 149,000 1,491,199 Year -End Surplus Available for Appropriation 285,000 545,406 - - Other Appropriations for: Police Station Repairs (Art. 28, 2006 ATM - for Hist Pres.) 100,000 100,000 - Cary Hall Records Vault (Art. 28, 2006 ATM - for Hist. Pres.) 60 60 - Fire Station Repairs (Art. 28, 2006 ATM - for Hist. Pres.) 100, 000 100, 000 - Administrative Expenses* 25 926 - subtotal - appropriations 285 260 - *$20, 000 intended for Open Space /Recreation Study allocated to Open Space Reserve sub -total Year -End Surplus Appropriations 285,000 260,926 - Final CPA Fund Balance Available 284,480 - FY 2007 Targets 10% Reserve / Spending Targets: $230,000 (10% of original revenue - $2,300,000 x 10% = $230,000) Reserve Appropriations Total Open Space Reserve 230 20 250 Historic Preservation Reserve 45 389 434 Affordable Housing Reserve 230 - 230 CPA Activity by Fund - FY 2007 -2008 C -4 February 22, 2008 Appendix C: Community Preservation Act Summary 2007 Use Summary Reserve Appropriation Total Spent Historic Preservation Projects $ 45,000 $ 389,000 $ 434,000 Open Space Projects $ 230,000 $ 10,000 $ 240,000 Affordable Housing Projects $ 230,000 $ - $ 230,000 Recreation Projects $ - $ 10,000 $ 10,000 Administrative Expenses $ 5,000 Balance left, Unallocated Reserve $ 1,401,000 Total Appropriation Summary $ 2,320,000 CPA Activity by Fund - FY 2007 -2008 C -5 February 22, 2008 Appendix C: Community Preservation Act Summary 2008 Use Summary Reserve - Lighter Appropriated - Darker Total Appropriation Summary $ 7,139,470 CPA Activity by Fund - FY 2007 -2008 C -6 February 22, 2008 Net Reserve Appropriation Total Spent Historic Preservation Projects $ - $ 721,045 $ 721,045 Open Space Projects $ 690,847 $ 62,500 $ 753,347 Affordable Housing Projects $ 198,193 $ 555,154 $ 753,347 Recreation Projects $ - $ 102,500 $ 102,500 Administrative Expenses $ - $ 50,000 $ 50,000 Balance Left, Unallocated Reserve $ 4,759,231 $ 4,759,231 Summary of Reserve Fund Transfers FY 2005 -2009 (as proposed) This spreadsheet shows beginning and ending balances for the Appropriation Committee Reserve Fund. The fund, set forth under M.G.L. Ch. 40, Sec. 6, is to be used for extraordinary, unforseen and unanticipated expenditures, which cannot be paid through regular program appropriations. Specifically, M.G.L. states: Chapter 40: Section 6 Towns; reserve funds for extraordinary expenditures; establishment Section 6 To provide for extraordinary or unforeseen expenditures, a town may at an annual or special town meeting appropriate or transfer a sum or sums not exceeding in the aggregate five per cent of the levy of the fiscal year preceding the fiscal year for which the fund, to be known as the reserve fund, is established. No direct drafts against this fund shall be made, but transfers from the fund may from time to time be voted by the finance or appropriation committee of the town, in towns having such a committee, and in other towns by the selectmen; and the town accountant in towns having such an official, and in other towns the auditor or board of auditors, shall make such transfers accordingly. Appropriated by Town Meeting annually, the Appropraition Committee approves transfer requests. FY 2009 Recommended Budget & Financing Plan C -7 February 22, 2008 FY 2005 FY 2006 FY 2007 FY 2008 FY 2009 Rev. Budget Actual Rev. Budget Actual Rev. Budget Actual Rev. Budget Actual (YTD) Budget Actual Reserve Fund $ 300,000 $ 300,000 $ 347,520 $ 347,520 $ 537,500 $ 404,626 $ 469,868 $ 100,000 $ 550,000 N/A Legal $ 167,100 *$100,000 $ 20,000 $ 100,000 *$100,000 Public Schools earmarked for $ 146,020 earmarked for General Insurance $ - SPED Reserve $ 98,284 Energy /Utility Reserve Worker's Comp. $ 79,500 $ 50,000 Uninsured Losses $ 41,252 Social Services $ 11,000 Elections Unemployment DPW Utilities BOS Wages Police Wages Fire Wages Snow Expenses Library Expenses $ 55,600 $ 77,300 $ 25,000 $ 70,000 $ 35,000 $ 86,720 $ 40,300 $ 28,900 $ 3,400 $ 16,770 FY 2009 Recommended Budget & Financing Plan C -7 February 22, 2008 Stabilization Fund History Authorized M.G.L. Ch. 40, Sec. 5, The Town of Lexington's general stabilization fund has grown steadily over the last seven fiscal years. Stemming from actions of Town Meeting and recommendations of the Selectmen's Ad Hoc Fiscal Policy Committee, annual appropriations to the fund have exceed $600,000 each of the last five fiscal years. The Fiscal Policy Committee recommended that the Town "[bjuild a Stabilization Fund large enough to buffer the General Fund from the impact of two to three years of reduced state aid and declining local receipts. Continue to allocate between $500, 000 and $1 million each year until the Stabilization Fund reaches roughly 796 of the prior years General Fund re venues. " ( Report of the Financial Policy Committee to BOS, page 4 & 11, March 15, 2006) Sta ff f u rt h e r re co m m e n d e d "While we strongly endorse the policy to establish a target balance of 796 of general fund revenues in the Stabilization Fund, we propose that the fund be built to this level over a 5 to 7 year period and that the primary source of funding be significant one -time revenues e.g., IVESWC payments, arbitrage proceeds, etc. Furthermore, as a companion to the Committee s recommendation, we propose that a policy guiding the use of stabilization funds be developed. Generally, the policy should specify permitted uses of the fund such as the replacement of significant losses of operating revenue during economic downturns and the funding of unanticipated costs that outstrip the capacity of the Appropriation Committee s reserve fund; and a specification of the number of years to return the fund to its target level when it is drawn down below that level. " ( Staff Memo to BOS on FPC Recommendations, September 15, 2006) The history of the Stabilization Fund from FY 2003 -2009 is shown below. Pr. Yr. GF Rev. $ 89,846,152 $ 94,065,551 $ 92,630,220 $ 102,636,870 $ 109,980,716 $ 121,686,920 $ 127 % of Pr. Yr. GF 1 0.03% 0.15% 1.04% 1.57% 4.06% 4.58% 5.17 %' FY 2009 Recommended Budget & Financing Plan C -8 February 22, 2008 2003 2004 2005 2006 2007 2008* 2009 Beginning Balance $ 27 $ 27 $ 139 $ 961 $ 1 $ 4 $ 5 7 571 7 158 Interest Earned* $ 391 $ 1 $ 14 $ 50 $ 195 $ 109 NIA T.M. Appropriation $ - $ 111 $ 807 $ 603 $ 2 $ 1 $ 1,000 T.M. Withdrawal $ - $ - $ - $ - $ - $ - $ - Ending Balance $ 27,634 1 $ 139,797 1 $ 961,771 1 $ 1,615,947 1 $ 4,461,674 1 $ 5,571,158 $ 6 3 571,158 Pr. Yr. GF Rev. $ 89,846,152 $ 94,065,551 $ 92,630,220 $ 102,636,870 $ 109,980,716 $ 121,686,920 $ 127 % of Pr. Yr. GF 1 0.03% 0.15% 1.04% 1.57% 4.06% 4.58% 5.17 %' FY 2009 Recommended Budget & Financing Plan C -8 February 22, 2008 Lexington Retirement System History Authorized under M.G.L. Ch 32, the Lexington Retirement System is charged with managing the pensions of most municipal and school employees. Teachers are covered the Massachusetts Teachers Retirement System. State law requires that retirement systems fully fund their pension liabilities by 2027. Lexington ins on track to complete full funding of its liability by 2015. The following table shows information concerning the Pension Liability. *Updated Actuarial effective 11112008 anticipated soon. FY 2009 Recommended Budget & Financing Plan C -9 Pension History FY 2004 FY 2005 FY 2006 FY 2007 FY 2008* FY 2009* Assessment $ 1 $ 3 $ 3 $ 3 $ 3 $ 3 % Funded* 84.7% 84.7% 88.4% 88.4% N/A N/A Target Date for 100% Liability 2010 2015 2015 2015 N/A NIA Funding *Updated Actuarial effective 11112008 anticipated soon. FY 2009 Recommended Budget & Financing Plan C -9 Pension History Snow &Ice History The following spreadsheet details Snow & Ice expenditures for the Town of Lexington over the last ten (10) Fiscal Years. Appropriated Covered within Covered with Raised Deficit FY Total Expense Supplemental Budget Budget on Recap Grants 2007 $ 610 $ 759 $ 149 $ - $ (0) 2006 $ 600 $ 1,120, 337 $ 378 $ - $ (141, 959) 2005 $ 494 $ 1 $ 453 $ 147 $ (646 2004 $ 297 $ 871 $ 259 $ 133 $ (181, 946) 2003 $ 297 $ 1 $ 60 $ 111 $ (719 2002 $ 297 $ 611 $ 68 $ - $ (245, 954) 2001 $ 297 $ 950 $ 275 $ - $ (377, 873) 2000 $ 285 $ 436 $ 93 $ - $ (58 1999 $ 285 $ 553 $ 146 $ - $ (122 1998 $ 283 $ 525 $ 52 $ - $ (189, 992) Total $ 3 $ 8 $ 1 $ 391,527 $ (2 Notes: 1) Beginning in FY 2007, an additional $300,000 has been set aside to cover additional deficits in snow & ice expenses. 2) Supplemental Grants include funding for extraordinary snow events FY 2009 Recommended Budget & Financing Plan C -10 Snow & Ice History ADDendix D: Glossa Glossary ABATEMENT - Abatement is a reduction of a tax liability. The Board of Assessors grants abatements for real estate and personal property taxes in cases where an individual's assessed valuation is determined to be in excess of fair market value. ACCRUAL BASIS FOR ACCOUNTING — A method of accounting that recognizes revenue when earned, rather than when collected, and recognizes expenses when incurred, rather than when paid. APPROPRIATION - An authorization granted by the Town Meeting to make expenditures and to incur obligations for specific purposes. Appropriations for any expenditure specify dollar amounts, funding sources, and a period of time within which the funds must be spent. Any funds not expended within the specified time (usually one fiscal year) revert to the Unreserved Fund Balance. APPROPRIATED BUDGET — As used in fund summaries and department summaries within the budget document, represents the current year budget as originally adopted by Town Meeting. It does not include prior year encumbrances or re- appropriation. ARTICLE - An article or item on the Town Warrant. There are four standard financial articles that appear in the Warrant every year. The operating budget appears in the Warrant as Article 4. Article 5 is for "Supplementary Appropriations for the Current Fiscal Year" (the current fiscal year is the one that was appropriated at the previous year's Town Meeting). Prior Years' Unpaid Bills are considered as Article 6, and Article 7 is used for supplementary appropriations for previously authorized capital improvement projects. "New" capital project requests and other special items generally appear as individual articles without a predetermined order. ARTICLE TRANSFERS & TRUSTS - Projects from previous year Town Meeting article appropriations occasionally have unexpended balances not required once the project is complete. The unexpended balance becomes available for future Town Meeting appropriation. Trust fund monies will occasionally be released by the Trustees of Public Trusts to support approved recreation, human services, cemeteries or library programs in accordance with the trust. ASSESSED VALUATION - The valuation of real estate or other property determined by the Town Assessor for tax levying purposes. The Commonwealth certifies the values and methodology in determining those values every three years. ASSETS — Property, plant and equipment owned by the Town. AUDIT — A comprehensive examination as to the manner in which the government's resources were actually utilized concluding in a written report of its findings. An accounting audit is intended to ascertain whether financial statements fairly present the financial position and results of operations of the Town. The Town is required to conduct an audit annually. AVAILABLE FUNDS ( "FREE CASH ") - The amount certified annually by the Dept of Revenue that represents the unreserved fund balance less all outstanding tax receivables. This balance is created when actual revenues exceed those estimated and /or expenditures are less than appropriations for any given fiscal year. These funds may be appropriated by Town Meeting as a resource for the next fiscal year's operations or any other purpose authorized by state statute. BOND - A written promise to pay a specified sum of money, called the face value or principal amount, at a specified dates in the future, called the maturity date(s), together with periodic interest at a specified rate. The difference between notes, usually one year or two years in length and a bond is that the latter runs for a longer period of time. State statute and the Board of Selectmen establish the length of a bond repayment. FY 2009 Recommended Budget & Financing Plan D- 1 Glossary BOND ANTICIPATION NOTE (BAN) — A temporary note issued for no more than one or two years. This is commonly used to defer the initial pay down of debt or to accommodate reimbursement for borrowed notes from a private source or other governmental entity. BUDGET - A plan of financial operation embodying an estimate of proposed expenditures for a given period with proposed means of financing. Lexington's budget is a financial plan that is established for a single fiscal year that begins on July 1 and ends on June 30. BUDGET MESSAGE (Town Manager's Transmittal Letter) — The opening section of the budget that provides the Board of Selectmen, Town Meeting Members, and the general public with a general summary of the most important aspects of the budget, changes from the current and previous fiscal years, and the recommendations of the Town Manager. CAPITAL EXPENDITURE - A major, non - recurring expenditure involving land acquisition, construction or major rehabilitation of a facility, or purchase of equipment costing $25,000 or more with a useful life of five years or more. CAPITAL IMPROVEMENT PROGRAM (CIP) - A financial planning and management tool which: identifies public facility and equipment requirements; places these requirements in order of priority; and schedules them for funding and implementation. CEMETERY FUND - See Special Revenue Fund. CHAPTER 90 - Massachusetts General Laws Chapter 90, Section 34 authorizes the Commonwealth to allocate funds to municipalities through the Transportation Bond Issue for highway construction, preservation and improvement projects that create or extend the life of capital facilities. Routine maintenance operations such as pothole filling and snow and ice removal are not covered. The formula for determining the Chapter 90 level of funding is based on a municipality's miles of public ways, population and level of employment. Municipalities receive Chapter 90 funds on pre- approved projects on a reimbursement basis. CHERRY SHEET - The State allocates a portion of generated revenue to municipalities each year for education and general governmental expenditures. The amount of state aid each community will receive is itemized in a financial statement printed on cherry colored paper (thus the name). The amount of reimbursement is a function of the State budget. Towns usually receive notification in late summer, subsequent to the beginning of the fiscal year. COMPETITIVE BIDDING PROCESS — the process following State law requiring that for purchases of $25,000 or more a Town must advertise, solicit and publicly open sealed bids from prospective vendors. After a review period, the Town Manager then awards a contract to the successful bidder. CONTINUING BALANCE ACCOUNTS — Continuing Balance Account: At the end of a fiscal year, any unexpended balance in a continuing balance account carries forward to the next year as a type of reserve against future liabilities related to the account. Massachusetts General Laws provides for a number of continuing balance accounts including those for: workers compensation claims, property and liability uninsured losses, and unemployment compensation claims. A continuing balance account is also typically used to fund compensated absence liabilities, facility repair accounts and equipment replacement accounts.. DEBT EXCLUSION - The amount of taxes assessed in excess of the Proposition 2 -1/2 levy limit for the payment of debt service costs attributable to a vote of the electorate. Two - thirds of the Selectmen and a majority of citizens voting must approve the exclusion. These funds are raised to retire the debt service for the project. They are not added to the tax levy limit for the following fiscal year. FY 2009 Recommended Budget & Financing Plan D- 2 Glossary DEBT SERVICE - Payment of interest and principal on an obligation resulting from the issuance of bonds. DEPARTMENT — A division of the Town that has overall management responsibility for an operation or group of related operations within a functional area. DEPRECIATION — 1) Expiration in the service life of capital assets attributable to wear and tear, deterioration, and inadequacy of obsolescence. 2) That portion of the cost of a capital asset that is charged as an expense during a particular period. Depreciation is based on historic costs not replacement value. EFFICIENCY MEASURES — Indicate how well resources are being used. They include cost - per -unit and productivity indicators. ELEMENT - The smallest unit of budgetary accountability, which encompasses specific and distinguishable lines of work performed for the purpose of accomplishing a function for which the Town is responsible. ENCUMBRANCE — To encumber funds means to set aside or commit funds for a future expenditure. Encumbrances include obligations in the form of purchase orders, contracts or salary commitments, which are chargeable to an appropriation and for which a part of the appropriation is reserved. ENTERPRISE FUND - An account supported by user fees for a specific service that the Town operates as a separate "business" (e.g. Water, Sewer, Recreation). Enterprise funds do not depend on taxes for operating revenue as user fee revenue and expenses are balanced over the long run. Budgeting for all Enterprise Funds is done on a Generally Accepted Accounting Practices (GAAP) basis. EXPENDITURE — Decrease in net financial resources for the purpose of acquiring and providing goods and services. EXPENSES — Outflows or other using up of assets or incurring of liabilities during a period from delivering or producing goods, rendering services or carrying out other activities that constitute the entity's ongoing major or central operations. Expenses consist of the following objects of expenditure: Utilities, Supplies and Materials, Contractual Services, and Equipment. FINES & FORFEITURES - Revenue collected from court fines, penalty charges for overdue taxes along with non - criminal fines are included in this category. FREE CASH - see Available Funds and Unreserved Fund Balance. FUND BALANCE — The excess of assets over liabilities which is therefore also known as surplus funds. A negative fund balance is a deficit. FUNDING SOURCE — The specifically identified funds allocated to meet budget requirements /expenses. GENERAL FUND - Revenues derived from the tax levy, state aid, local receipts and available funds are considered General Fund revenues. The General Fund is distinguished from Enterprise Funds and Special Revenue Funds. GFOA — Government Finance Officers Association of the United States and Canada. The G.F.O.A.is a professional organization of governmental finance officers. The Town has been awarded the Distinguished Budget Presentation Award annually since the fiscal year commencing July 1, 2001. GRANT — A contribution by one government unit or outside agency to another governmental unit. The contribution is usually made for a specific purpose but is sometimes for general purposes. INVESTMENT INCOME - The Town earns interest on cash held in savings accounts and invested in short term securities. The investment goal is to ensure that all funds are invested. The term of these is FY 2009 Recommended Budget & Financing Plan D- 3 Glossary investments is short -term and risk adverse. The Treasurer is very restricted as to the instruments in which investments can be made. The amount of investment income is a function of the amount of funds invested and the interest rate. LIABILITY — Debt or other legal obligation which must be paid, renewed or refunded at some future date, but does not include encumbrances. LOCAL RECEIPTS - A category of revenue sources including school department charges for services, investment income, fines and forfeitures, building permits and excise taxes. These revenues are not considered part of the Proposition 2 %2 Tax Levy. MODIFIED ACCRUAL BASIS FOR ACCOUNTING — A method of accounting that recognizes revenue when it is actually received and recognizes expenditures when a commitment is made. MOTOR VEHICLE EXCISE - All Massachusetts vehicle owners who have their vehicle(s) registered in the State of Massachusetts pay an annual motor vehicle excise tax to the city or town in which they reside. The Registry of Motor Vehicles creates a listing of all vehicles registered in Lexington and the book value assigned to each vehicle. The Town uses this information to bill all owners an annual tax equal to 2 %2 percent or $25 for each $1,000 of the vehicle's value. MWRA — Massachusetts Water Resources Authority OBLIGATION - A commitment to pay a particular sum of money (e.g. as required by contract or a bond). OPERATING BUDGET — The portion of the budget that pertains to daily operations, which provide basic services for the fiscal year. The operating budget contains appropriations for such expenditures as personnel, supplies, utilities, materials, travel, and fuel and the proposed means of financing them. OPERATING EXPENDITURE - An ongoing or recurring cost of performing a function or providing a service. Operating expenditures include personal services, supplies and materials, utilities, contractual services, minor equipment, and debt service. OTHER EXCISE (Hotel /Motel and Jet Fuel) - Lexington hotels and motels charge a 9.7% room tax to guests in accordance with local option legislation. The Town of Lexington receives 4% of this tax in semi- annual installments (See page 12 of the Revenue Section). OTHER FEES AND CHARGES - Revenue is received from fees or charges by the Inspectional Services, Engineering and Planning Departments, and the Department of Public Works. Also included in this category are collections from ambulance fees, municipal liens, and building rentals. OUTCOME MEASURES — Indicate how well a service accomplishes the intended purpose. Outcome indicators can be defined as measures of the quality of the program outputs, such as responsiveness, timeliness, compliance, accuracy and customer satisfaction. OVERLAY - The amount raised in the tax levy for funding abatements granted by the Board of Assessors due to overvaluation. OVERRIDE - An action taken by the voters of the town to exceed the limit placed on tax revenue growth by the State tax limitation law known as Proposition 2 %2. The tax levy limit can be exceeded only if a majority of residents voting approve an override. This sum is then added to the base levy for the next fiscal year and this becomes a permanent addition to the tax levy limit. PARKING METER FUNDS - Revenue from town parking meters and parking lot permits are deposited into the Parking Fund. This fund helps offset the costs of LEXPRESS transportation services, Police Department personal services, parking lot maintenance costs, and Department of Public Works expenses FY 2009 Recommended Budget & Financing Plan D- 4 Glossary directly related to parking lot maintenance. PERFORMANCE MEASURES — Specific quantitative and qualitative measures of work performed as an objective of the department. Performance Measurement Systems are generally comprised of the following indicators: workload measures, efficiency measures and outcome measures. PERSONAL SERVICES — A line on the program, subprogram and element sheets which refers to the total of the following objects of expenditure: Wages, Overtime, and Other Compensation. PROGRAM - A group of related activities performed by one or more organizational units for the purpose of accomplishing a function for which the Town is responsible. PROGRAM BUDGET — A budget that focuses upon the goals and objectives of an agency or jurisdiction rather than upon its organizational budget units or object classes of expenditures. PROPOSITION 2 Y2 - A tax limitation measure passed by Massachusetts voters in 1980 which limits the growth of the total property tax levy to 2.5% per year. In other words, the total revenue allowed to be raised through real estate and personal property taxes cannot increase by more than 2.5% from one fiscal year to the next unless the citizens of the town approve a debt exclusion or an operating override. New construction values are in addition to this limit. Two provisions within Proposition 2 %2 allow the citizens of a community by popular vote to authorize the Town to raise taxes above the tax levy limit: an operating override or a debt exclusion. RECREATION FEES - Users of Town recreational facilities and teams participating in Town sponsored sports pay fees for these services. Revenue collected from these fees covers the costs of maintaining facilities, providing coaches and referees, and recreation program management, as well as some recreation related capital improvements. These recreation programs are managed through a Recreation Enterprise Fund. RESERVE FUND - An amount set aside annually within the budget of a city or town to provide a funding source for "extraordinary and unforeseen" expenditures. In a town, the Finance (or Appropriation) Committee can authorize transfers from this fund. RETAINED EARNINGS — The equity account reflecting the accumulated earnings of the enterprise funds. RESOURCES - Total dollar amounts available for appropriation including estimated revenues, fund transfers, and beginning fund balances. REVENUE - Budgetary resources. The various revenues the Town receives are listed in the Revenue Summary in the Budget Overview section. SCHOOL BUILDING ASSISTANCE PROGRAM (SBAB) — A program started by the Commonwealth of Massachusetts for the purpose of assisting municipalities in the reconstruction and renewal of its public schools. SCHOOL REVENUE - Revenue received by Lexington Public Schools from athletic fees, rental of school facilities, and bus transportation fees is included in this category. SENIOR MANAGEMENT TEAM — A group of top managers including department heads from eleven departments and the Town Manager's Office. There are two other cross - department teams in the Town organization: a Management Strategies Group of selected middle managers, and an Employee Strategies Group of selected line employees. SEWER & WATER CHARGES - The Town operates Water and Sewer Enterprise Funds to manage these municipal operations. Users of sewer and water services provided by the Town pay charges FY 2009 Recommended Budget & Financing Plan D- 5 Glossary depending upon usage. Revenue received from charges for sewer and water services is used to fully support the costs of utility operations, such as Massachusetts Water Resources Authority (MWRA) assessments, debt service obligations, personal service costs, and capital projects. Charges for services are based on an eight -tier block rate structure corresponding to usage. Charges rise as usage increases. The Town pays the MWRA assessments to supply quality water and dispose of Town sewage. Large increases in water and sewer rates have and will continue to occur as the MWRA raises assessments to cover their costs for sewage treatment and Boston Harbor clean -up efforts. SPECIAL REVENUE FUND - A group of accounts that are funded by revenues from other sources such as the Parking and Cemetery Funds. STABILIZATION FUND — Massachusetts General Law Ch.40, Sec. 5B, allows a municipality to appropriate in any year an amount not exceeding ten percent of the amount raised in the preceding fiscal year; the aggregate amount in the fund shall not exceed ten percent of the equalized valuation of the municipality. The treasurer shall be custodian of the fund and may invest the proceeds legally; any interest earned shall remain with the fund. Money from the Stabilization Fund may be appropriated for any lawful purpose by two - thirds vote of Town Meeting. SUBPROGRAM - A group of related activities categorized within a related program by division or department. TAX LEVY - The total amount to be raised through real estate and personal property taxes. Lexington property owners pay taxes to the Town based on the assessed value of their real and /or personal property. Each year the Board of Selectmen conducts a tax classification hearing to determine a tax rate. The Town Assessor makes adjustments to real estate values in order to properly reflect fair market value. In addition to real estate, businesses may also pay a personal property tax (set at the commercial rate) based on the value of their professional equipment, furniture and fixtures. The amount of taxes a property owner pays is determined by multiplying the applicable tax rate by the valuation. For example, if the tax rate is $10 and a property's assessed value is $100,000, the property owner will pay $10 times $100,000 /1,000, or $1,000. Tax levy revenues are the largest source of funding for the Town. These revenues support most school, police, fire, public works, library, and general governmental services to the community. TAX LEVY LIMIT - The maximum amount that can be raised within Proposition 2 %2. TAX RATE - The amount of tax levied for each $1,000 of assessed valuation. USER FEES - Fees paid for direct receipt of a public service by the user or beneficiary of the service. WORKLOAD MEASURES — Provide a count of activities of work produced without regard to how well a service is accomplished. FY 2009 Recommended Budget & Financing Plan D -6 Glossary