HomeMy WebLinkAboutFY 2008 Budget Brown Book TOWN OF LEXINGTON,
MASSACHUSETTS
Lexingt
"The B f thy o wan Liberty"
FISCAL YEAR 2008 RECOMMENDED
BUDGET & FINANCING PLAN L775
MARCH 23, 2007 W
19h
E;-T
4DTown of Lexington Organizational Chart
Residents/Citizens of Lexington
Town Ed
Board of School
Selectmen Committee
Library Educational
Trustees Programs
Cary Memorial
Library
Legal TownCoCounsel Manager
Community Public Culture& Social Community General
Services Safety Recreation Services Development Government
Engineering Combined Library Council on Inspections Selectmen's
Dispatch Aging Office
Equipment, Conservation
Highway and Manager's
Drains Police Recreation Veterans Historic
Services Office
Public Animal Control Districts
Town
Grounds Social Committees
Fire& Rescue Services Public Health
Environmental Board of Finance
Services Appeals
Town Clerk
Building Planning
Maintenance Management
Information
Transportation Economic Systems
Development
Water
Enterprise
Sewer
Enterprise
FY 2008 Recommended Budget & Financing Plan March 23, 2007
The Government Finance Officers
Association of the United States and
Canada(GFOA) has presented an award
ofDistinguished Presentation to the Town
of Lexington,Massachusetts for its annual
budget for the fiscal year beginning July 1,
2004
In order to receive this award, a
governmental unit mustpublish 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.
Table of Contents
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, 2007 to June 30, 2008.
Transmittal Letter
Budget-In-Brief
Report of the Town Manager
The Budget Message is a letter to the Board of Selectmen 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 Town Manager's rationale for budget
recommendations.
Section I: Budget Overview
The Budget Overview contains a narrative description of the budget process. In addition, the Budget
Overview contains several summary tables which display expenditure and revenue history,proposed
appropriations for the coming fiscal year, and three-year expenditure and revenue projections.
FY 2008 Recommended Budget&Financing Plan 1 Table of Contents
Budget Calendar& Process
Summary of Expenditures, Appropriations, and Revenues 1-1
Program Summary 1-2
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 11-1
Detailed Budget Information
Section III: Program 1000: Education
1000 Education Program 111-1
1100 Lexington Public Schools 111-2
1200 Regional School 111-6
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
Section V: Program 3000: Community Services
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 Building Maintenance V-18
3600 Transportation V-22
3700 Water Enterprise V-26
3800 Sewer Enterprise V-30
Section VI: Program 4000: Public Safety
4000 Public Safety VI-1
4100 Law Enforcement VI-2
4200 Fire Services VI-6
FY 2008 Recommended Budget&Financing Plan 2 Table of Contents
Section VII: Program 5000: Culture and Recreation
5000 Culture and Recreation VII-1
5100 Cary Memorial Library VII-2
5200 Recreation VII-6
Section VIII: Program 6000: Social Services
6000 Social Services VIII-1
6100-6200 Council on Aging/Social Services VIII-2
Section IX: Program 7000: Community Development
7000 Community Development IX-1
7100 Office of Community Development IX-2
7200 Planning IX-6
7300 Economic Development 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 2007 Capital Improvement Budget & Financing Plan
Section XI: Capital Investment
FY 2008 Capital Improvement Budget& Financing Plan XI-1
Appendices
Section XII: Appendices
Appendix A: Municipal Program Improvement Request Summary A-1
Appendix B: Financial Data B-1
Appendix C: Reference C-1
FY 2008 Recommended Budget&Financing Plan 3 Table of Contents
g M
17T5
P Town of Lexington
a� �` ; Town Manager's Office
MRILI9"
N
Carl F. Valente, Town Manager Tel: (781) 862-0500 x276
Linda Crew Vine, Assistant Town Manager Fax: (781) 861-2921
March 23, 2007
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 4-1 on February 12,
2007 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.
Any updates to the budget after the printing of this document will be available on the Town's
website.
As you will see in reading the Report of the Town Manager,the School Department budget as
proposed by the School Committee, will lead to a request for a Proposition 2 '/2 override of
approximately $4,637,000. No override is anticipated for the municipal portion of this budget.
As I conclude my second 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 was 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,
CaQ�. �a.Sb.L.-lam
Carl F. Valente
Town Manager
1625 MASSACHUSETTS AVENUE•LEXINGTON,MASSACHUSETTS 02420
Report of the Town Manager
FISCAL YEAR 2008 RECOMMENDED BUDGET AND FINANCING PLAN
REPORT OF THE TOWN MANAGER
The fiscal year 2008 general fund budget totals $128,144,973, an increase of$8,216,317 or 6.85 percent over the
fiscal year 2007 adopted budget. The recommended budget exceeds projected revenues by $4,636,987, likely
resulting a Proposition 2 %override vote, depending on the actions of Town Meeting. This override vote will be
related to the School Department budget. The Board of Selectmen has voted 4-1 to bring forward to Town
Meeting the municipal budget reflected in this document. The Selectmen have not yet taken a position on the
School Department budget.
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 a financial summit with the School Committee, Appropriation Committee and Capital
Expenditures Committee in September 2006 to begin working on the fiscal year 2008 budget. Then, in November
2006,the Town Manager presented the FY2008 revenue projections. At this time revenues are projected to
increase by $3,579,000 or approximately 3 percent. On January 8, 2007 the Town Manager presented an initial
budget recommendation for the general government departments. The Superintendent of School's budget
proposal was presented to the School Committee on January 16, 2007. At that time,the budget shortfall was
$5,507,172. 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 reduced by
approximately $870,000. This left a remaining shortfall of$4.636 million. The Town is faced,therefore,with the
potential of a Proposition 2%override in order to maintain most service levels.
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 should be sufficient to support current expenditures.
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 Review 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 gradually reduced again in FY2008, continuing a policy established by the Board of Selectmen in
FY2007 to eliminate the PILOT payments over a four-year period.
Maintain the critical core services and positions that were restored with the passage of Questions 3
and 4 of the June 2006 Proposition 2 'h override.
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, 71.9 percent of all general fund revenues are allocated to the School
Department and 28.1 percent allocated to the municipal departments. Based on this revenue allocation model,
the School Department will be requesting a Proposition 2 '/z override of approximately $4.636 million. No
override for municipal departments is anticipated for FY2008.
FISCAL YEAR 2008 RECOMMENDED BUDGET AND FINANCING PLAN
Budget in Brief
The fiscal year 2008 general fund budget totals $128,144,973, a 6.85%increase over the fiscal year 2007
budget approved by Town Meeting. The major components of this budget is as follows:
2007 Adj. FY 2008 Rec'd Change $ Chg.
Budget Total
Education $ 64,444,317 $ 70,956,925 $ 6,512,608 10.11%
Shared Expenses $ 26,658,012 $ 28,890,753 $ 2,232,742 8.38%
Municipal $ 24,895,327 $ 25,642,294 $ 746,967 3.00%
sub-total Operating .$ 115,997,656 .$ 125,489,972 .$ 9,492,317 8.18%
Capital $ 1,195,000 $ 1,355,000 $ 160,000 13.39%
Other $ 2,736,000 $ 1,300,000 $ 1,436,000 -52.49%
Total General Fund $119,928,656 $128,144,972 $8,216,317 6.85%
Projected Revenue $ 119,928,656 $ 123,507,985
Shortfall (potential override) $ (4,636,987)
Key Financial Issues Facing the Town
While the Town's budget has many complexities, certain matters deserve specific attention:
L Revenue Growth: The property tax remains the Town's primary revenue source, comprising 82 percent
of total revenues. Residential property value makes up 89 percent of the total assessed value in
Lexington. Residential property owners,however,pay only 80 percent of total property taxes due to the
tax classification model adopted by the Board of Selectmen. State Aid,which is 6.8 percent of total
revenues, is also an importance source of revenue. Lexington's State Aid,however, is the same in fiscal
year 2007 as it was in fiscal year 2002. In constant dollars,which takes into account the impact of
inflation,the reduction in State Aid is significant and a component of the budget shortfall for fiscal year
2008.
II. Expenditures: The Town's so-called fixed costs, shown under Shared Expenses, are another major
component impacting the fiscal year 2008 budget. Specifically:
a. Health Insurance for Employees and Retirees: The Town currently contributes 80-87 percent towards
the health insurance premium for employees and retirees. The health insurance budget for employees
and retirees is expected to increase by $1,702,000 or nine percent in fiscal year 2008. Since fiscal
year 2000, the health insurance budget has increased over 100 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 additional 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 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 and 2006.
b. Utilities/Fuel: Fuel, 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, natural gas and heating oil that provides very competitive prices due to the
bulk purchasing power of the group. Utility costs are expected to increase by approximately 6.25
percent.
FISCAL YEAR 2008 RECOMMENDED BUDGET AND FINANCING PLAN
III. Reserves: The Board of Selectmen has been increasingly concerned with the Town's growing unfunded
liabilities (e.g.,post employment health benefits, compensated absences) and lack of sufficient 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 websitehttp://ci.lexington.ma.us/ . This policy calls for addressing the Town's
unfunded liabilities and rebuilding financial reserves over a multi-year period. The fiscal year 2008
budget presented here 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
$5,300,000. The Town's goal, in FY2007 dollars, is to build a Stabilization fund of$7.5 to $8.5 million.
This should provide sufficient reserves for a two-three year period for when the next downturn in the
economy occurs.
Balancing the Fiscal Year 2008 Budget
The fiscal year 2008 general fund budget totals $128,144,973 an increase of$8,216,317 or 6.85 percent increase
over the prior year. This budget is $4.636 million greater than projected revenues, leading to the possibility of a
Proposition 2%override. 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$5.5 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 $4.6 million.
2. The budget shortfall has not been caused by one-time increases in the Town budget,but by structural(i.e.,
permanent) changes, including the rising cost of health care, increased building maintenance and utility
costs for new facilities, increasing special education costs and negligible increases in financial assistance
from the State.
3. Residents have conveyed that they are generally satisfied with the level of Town services they are
receiving and would like the option of considering whether service reductions, a tax increase, or some
combination of the two, should be implemented to eliminate this budget shortfall.
The At-Risk List
As previously stated in this budget report, the recommended FY2008 budget exceeds revenues by approximately
$4.636 million,which is the budget amount the School Department is requesting over the amount provided by the
Town's revenue allocation model. In the absence of a Proposition 2 'h override or other revenue increase, School
services will have to be reduced to balance the budget. The Superintendent of Schools, is working with the
School Committee to prepare a list of possible budget reductions necessary to balance this budget. This list was
not available at the time this report was prepared.
The Fiscal Year 2008 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 29-35 represent the capital
portion of this year's budget. For fiscal year 2008,we are requesting a total capital budget of$11.5 million.
This is an increase of approximately $3 million over the fiscal year 2007 capital budget. A summary of the
Town's debt service for all capital projects previously approved by Town Meeting is shown in the section
below.
iii
FISCAL YEAR 2008 RECOMMENDED BUDGET AND FINANCING PLAN
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. Only 16 of Massachusetts'
cities and towns maintain the Aaa rating. Below is an historical summary of the Town's debt service. A
more detailed debt service schedule can be found in Section 6 of this document.
Annual Debt Service FY 2004 FY 2005 FY 2006 FY 2007 FY 2008 proj.
General Fund $ 4,035,120 $ 4,502,085 $ 3,490,750 $ 3,720,061 $ 3,779,937
Prop. 2 1/2 Excluded $ 4,280,558 $ 5,325,085 $ 4,943,313 $ 5,127,256 $ 4,943,769
Water $ 241,421 $ 309,984 $ 213,150 $ 398,671 $ 490,833
Sewer $ 1,237,516 $ 649,646 $ 275,950 $ 351,643 $ 473,256
Recreation $ 100,000 $ 100,000 $ 100,000 $ 268,000 $ 103,917
Total Debt Service $ 9,894,615 $ 10,886,800 $ 9,023,163 $ 9,865,631 $ 9,791,712
Total Revenues $ 109,870,498 $ 123,107,283 $ 126,736,246 $ 135,131,413 $ 139,724,407
% of Revenues 9.010/0 8.84% 7.12% 7.30% 7.01%
History of Proposition 2 '/2 Increases in Lexington
Below is a history of Proposition 2'/2 overrides and debt exclusions in Lexington:
Fiscal Year Override Debt Exclusion 'total amount of proiects approved)
2008(proposed) $4,636,987 $TBD (proposed 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 (Article 24)—Qualified elderly and disabled property owners can work for the
Town and receive up to $1,000 toward their property tax bills.
2. Property Tax Deferral Interest Rate Reduction(Article 23)—As a result of 2006 Legislation, Town
Meeting voted last year to decrease the interest rate charged for elderly residents who defer payment of
their property taxes. The previous rate was 8 percent. The rate for FY2008 will be approximately 4.95
v
FISCAL YEAR 2008 RECOMMENDED BUDGET AND FINANCING PLAN
percent. Article 23, if approved by Town Meeting,will allow the Selectmen to petition the Legislature to
raise the income requirements for residents over 65 years who wish to defer their property taxes.
Currently, seniors must earn less than $40,000 to 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.
Collective Bargaining
At the time this report was written, the Town had not settled collective bargaining agreements for fiscal year 2008
with any bargaining unit and for fiscal year 2005, 2006 and 2007 with police officers. The budget for fiscal year
2008 includes amounts that, in the best estimate of the Town Manager and Superintendent of Schools, may be
required for collective bargaining contract renewals.
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 2008, a residential tax rate of$12.15 is
estimated compared to the tax rate of$11.34/$1,000 for Fiscal Year 2007.
The following table provides a summary of components of the property tax bill for a home assessed at$647,000,
which is the median property value in Lexington.
MEDIAN RESIDENTIAL TAX BILL FY2007 FY2008 (est.)
Base property tax $7,377 $7,377
Allowable 2.5% increase 183
Proposition 21/2 override 354
Community Preservation Act surcharge 186 199
Total tax bill $7,523 $8,074
Notes: 1. Assumes no change in the residential/commercial tax shift. 2. Assumes no change in property values between
properties. 3. Figures are exclusive of exempt debt, which will change upon passage of a bond issue for the proposed DPW
facility project.
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.
v
Section I : Budget Overview
40 Town of Lexington - FY 2008 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.
Implement Adopted Budget(ongoing)
Establish.Goals
and Priorities
Development of Budget
Requests
Department
.Presentation of
Requests?o
Selectmen
Town Boards and Committees'Review
and Discussion
Finance
Committees
Consider.Budget.
Document
Town Meeting.
Discussion and
Adoption.of Budget.
July Aug. Sept. Oct. Nov. Dec. Jan. Feb. March April May June
111- 2006 2007
Significant Dates in the FY 2008 Budget Process
September 2006
Summit I-Financial Indicators&Projections September 20th February 2007
-Discuss Budget Guidelines&Drivers BOS voted Municipal Budget February 12th
November 2006 March 2007
Summit II-Revenue Model November 19th Summit IV-Capital,Gap Closing,Scheduling March tat
BY 2008 Recommended Budget Submitted to Town Meeting March 9th
December 2006 Summit V-Revenue/Expenditure Revisions&TM Planning March 15th
Municipal Budget Workshops with Selectmen December 1st-llth Summit VI-TM Planning March 21 at
Town Meeting Commences March 26th
January 2007
Submittal of BY 2008 Manager's Recommended Budget to BOS January 8th April 2007
Submittal of FY 2008 Superintendents Recommended Budget to SC January 16th Town Meeting April
Summit III-Revenue Split,Expense Review&Gap Defining January 18th First session Financial articles can be discussed at Town Meeting April 9th
BOS-Public Hearings on Budget Late January
School Committee-Public Hearings on Budget Late January July 2007
Start of BY 2008 July 1,2007
BY 2008 Recommended Budget&Financing Plan March 23,2007
Summary of Revenues & Expenditures
The summary provided below shows revenues&expenses for the Town of Lexington FY 2006-2008.This summary reflects unaudited actual
results from FY 2006,adjusted figures from FY 2007 and the recommendations of the Board of Selectmen for FY 2008.The Board of Selectmen has
voted 4-1 on February 12,2007 to bang this budget forward to Town Meeting.The School Committee voted 4-1 on March 21,2007 to bring
forward the budget for the Lexington Public Schools forward to Town Meeting.
Revenue Summary FY 2006 FY 2007 FY 2008 FY 2007-2008 FY 2007-2008
Actual' Recap Pry Change is Change t%1
Tax Levy $ 89,868,589 $ 96,010,528 $ 100,010,791 $ 4,000,264 4.17%
State Aid 8,603,524 8,304,953 8,353,419 48,466 0.58%
Local Receipts 13,321,875 10,448,000 10,649,000 201,000 1.92%
Available Funds 2,188,182 4,923,000 4,410,347 -512,653 -10.41%
Revenue Offsets -3,145,438 -1,530,137 -1,640,063 -109,926 7.18%
Enterprise Funds(Indirect) 1,789,916 1,772,313 1,724,492 47,821 -2.70%
Total General Fund $ 112,626,648 $ 119,928,656 $ 123,507,985 $ 3,579,329 2.98%
Other Revenues
Revolving Funds 542,343 793,431 966,234 172,803 21.78%
Grants 173,390 173,390 173,390 0 0.00%
Enterpnse Funds (Direct) 13,393,865 14,235,935 15,076,798 840,863 5.91%
Total Other Revenues 14,109,599 15,202,756 16,216,422 1,013,666 6.67%
Total Revenues $ 126,736,246 $ 135,131,413 $ 139,724,407 $ 4,592,995 3.40%
Expense Summary FY 2006 FY 2007 FY 2008 FY 2007-2008 FY 2007-2008
Actual Adusted Recommended Manners Change 0%)
Education
Lexington Public Schools 60,652,760 63,419,500 69,756,487 6,336,987 9.99%
Minuteman Reg. School 830,234 1,024,817 1,200,438 175,621 17.14%
sub-total Education 61,482,994 64,444,317 70,956,925 6,512,608 10.11%
Municipal 22,624,947 24,895,327 25,642,294 746,967 3.00%
Shared Expenses
Benefits&Insurance 19,015,811 22,537,951 24,660,817 2,122,866 9.42%
Debt(within-levy) 3,417,301 3,720,061 3,779,937 59,876 1.61%
Reserve Fund 0 400,000 450,000 50,000 12.50%
sub-total Shared Expenses 22,433,112 26,658,012 28,890,754 2,232,742 8.38%
Capital
Cash Capital 1,153,000 1,195,000 1,355,000 160,000 13.39%
sub-total Capital 1,153,000 1,195,000 1,355,000 160,000 13.39%
Other
Stabilzation Fund 603,647 2,650,000 1,000,000 -1,650,000 -62.26%
Other 86,000 40,000 -46,000 -53.49%
sub-total Other 603,647 2,736,000 1,040,000 -1,696,000 -61.99%
2007 Operating Reserve 260,000 260,000
Total General Fund $ 108,297,700 $ 119,928,656 $ 128,144,973 $ 8,216,317 6.85%
Other Expenses
Revolving Funds 542,343 793,431 966,234 172,803 21.78%
Grants 173,390 173,390 173,390 0 0.00%
Enterprise Funds(Direct)
Water 5,408,102 5,728,822 6,078,058 349,236 6.10%
Wastewater(Sewer) 6,279,508 6,705,609 7,346,035 640,426 9.55%
Recreation 1,481,913 1,726,504 1,627,705 -98,799 -5.72%
Cash Capital 80,000 75,000 25,000 -50,000 -66.67%
sub-totalEnteronse Funds 13,249,523 14,235,935 15,076,798 840,863 5.91%
Total Other Expenses 13,965,256 15,202,756 16,216,422 1,013,666 6.67%
Total Expenses $ 122,262,956 $ 135,131,412 $ 144,361,395 $ 8,969,983 6.83%
Sur lus D oit 4 478 290 Q 4 36 987='�4—potenbalovemde
Notes:
FY 2006 amounts are unaudited.Amounts shown represent initial reconciliations.
FY 2008 Recommended Budget&Financing Plan I-1 March 23,2007
Program Summary
This spreadsheet presents the recommended budget and financing plan by subprogram.
A B C D E F G H I
ELEMENT DESCRIPTION 2006 Actual 2007 Adj. Department Selectmen Recoaranended Se Re Selectmen c -W 07
Budget 2008 Request Rec'd Adjust. Total Change$ Chg.%
Operating Budget-General Fund Expenses-Article 21
Proaram 1000, Education
1100 Lexington Public Schools $ 60,652,760 $ 63,419,500 $ 70,027,605 $ (271,116) $ I69,756,487 '$ 6,336,987 9.99%
1200 Regional Schools $ 830,234 $ 1,024,817 $ 1,000,000 $ 200,438 $ 1,200,438 $ 175,621 17 14%
Total Education $ 61,482,994 $ 64,444,317 $ 71,027,605 $ (70,680) $ 7%956,925 I$ 6,512,608 10.11%
Program 2000: Shared Expenses
2110 Contributory Retirement $ 3,214,947 $ 3,342,331 $ 3,449,284 $ - $ 3,449,284 ',$ 106,953 3.20%
2120 Non-ContribUtory Retirement $ 61,439 $ 62,000 $ 41,000 $ - $ 41,000 $ (21,000) -3387%
2130 Health Insurance $ 14,874,738 $ 18,160,485 $ 19,862,000 $ - $ 19,662,000 $ 1,701,515 9.37% '.
2140 Unemployment $ 139,819 $ 122,800 $ 76,500 $ 298,945 $ 375,445 $ 252,645 205.74%
2150 Workers Compensation* $ 195,465 $ 190,000 $ 300,235 $ - $ 300,235 $ 110,235 58 02%
2160 Property&Liability Insurance $ 529,404 $ 625,335 $ 582,853 $ - $ 582,853 $ (42,482) -6.79%
2170 Uninsured Losses* $ - $ 35,000 $ 50,000 $ $ 50,000 $ 15,000 42 86%
sub-=312100EenefiLs $ 19,015,811 $ 22,537,951 $ 24,361,872 5 298,945 5 24,660,817 ;.$ 2,122,666 9.42%
2210 Paymenton Funded Debt $ 2,760,000 $ 2,837,006 $ 2,833,980 $ - $ 2,633,980 '$ (3,026) -0.11%
2220 Intereston Funded Debt $ 450,750 $ 634,097 $ 703,832 $ - $ 703,832 $ 69,735 11 00%
2230 Temporary Borrowing $ 206,551 $ 248,958 $ 204,336 $ 37,789 $ 242,125 $ (6,633) 2.74%
sub-tab/2200 Debt Service $ 3,417,301 $ 3,720,061 $ 3,742,148 y$ 37,789 y$ 3,7,79,93,7 '$ 59,876 1.61%
2310 Reserve Fund $ - $ 400,000 $ 400,000 $ $ 450,000 ',$ 50,000 12 50%
sub-tab/2300 Operating Articles $ - $ 400,000 $ 400,000 $ - $ 450,000 $ 50,000 12,50%
Total Shared Expenses $ 22,433,112 $ 26,658,012 $ 28,504,020 $ 336,734 $ 28,890,754 '.$ 24232,742 8.38%
Proaram 3000, Community Services
3100-3500 DPW Personal Services $ 3,208,832 $ 3,279,841 $ 3,339,971 $ (23,750) $ 3,316,221 ',$ 36,380 1.11%
3100-3500 DPW Expenses $ 4,897,551 $ 5,165,408 $ 5,494,594 $ (363,579) $ 5,126,015 $ (39,393) -0.76%
Total Community Services $ 8,106,383 $ 8,445,249 $ 8,834,565 $ (407,329) S '.8,49,236 '.$ (3,013) -0.04%
Proaram 4000, Public Safety
4100 Law Enforcement Personal Services $ 3,942,601 $ 4,173,383 $ 4,205,699 $ (14,500) $ 4,214,699 ',$ 41,316 0.99%
4100 Law Enforcement Expenses $ 436,958 $ 462,989 $ 478,923 $ (10,416) $ 468,507 $ 5,518 1.19%
sub-total 4100 Law Enforcement $ 4,379,559 $ 4,636,372 $ 4,684,622 $ (24,916) y$ 4,683206 '$ 46,834 1.01%
4200 Fire Personal Services $ 3,976,087 $ 4,090,640 $ 4,256,423 $ (12,500) $ 4,261,226 ',$ 170,586 4.17% '.
4200 Fire Expenses $ 442,658 $ 448,123 $ 505,264 $ (25,222) $ i 485,062 ;$ 36,939 8.24%
sub-total 4200 EMS/Fire $ 4,418,744 $ 4,538,763 $ 4,761,707 $ (37,722) $ 4,746,288 $ 207,525 4.57%
Total Public Safety $ 8,798,303 $ 9,175,135 $ 9,446,329 $ (62,638) $ '.9,429,494 '.$ 254,359 2.77%
Program 5000: Culture&Recreation
5100 Library Personal Services $ 1,406,782 $ 1,563,305 $ 1,643,200 $ (6,500) $ 1,636,700 ',$ 73,395 4.69%
5100 Library Expenses $ 347,692 $ 466,990 $ 473,364 $ (36,230) $ 452,154 $ (14,636) -3.16%
Total Culture&Recreation $ 1,754,474 $ 2,030,295 $ 2,116,584 $ (42,730) S '.2,088,854 '.$ 5%559 2.88°l0
Proaram 6000, Social Services
6000 Social Services Personal Services $ 226,490 $ 388,608 $ 403,722 $ - $ 403,722 ',$ 15,114 3.89%
6000 Social Services Expenses $ 172,623 $ 279,925 $ 283,390 $ '.. (208) $ 283,182 $ 3,257 1.16%
Total Social Services $ 399,114 $ 668,533 $ 687,112 $ (208) $ 686,904 '.$ 18,371 275%
Note: Line-Items marked with an asterisk(*)will be presented at Town Meeting as continuing balance accounts.
FY 2008 Recommended Budget&Financing Plan 1-2 March 23,2007
Program Summary
This spreadsheet presents the recommended budget and financing plan by subprogram.
A B C D E F G H I
ELEMENT DESCRIPTION 2006 Actual 2007 Adj. Department Selectmen Recommended Reconnnnended Se Re Selectmen c -W 07
Budget 2008 Request I Rec'd Adjust. Total Change$ Chg.%
Proaram 7000, Community Development
7100 Comm.Devel. Personal Services $ 568,057 $ 738,714 $ 756,424 $ (6,800) $ 771,687 '$ 32,973 4.46%
7100 Comm.Devel. Expenses $ 74,484 $ 60,019 $ 66,644 $ 4,545 $ 71,6$9 ;$ 11,670 19 44%
sub-total 7100 Comm.Dev. $ 642,541 $ 798,733 $ 823,068 $ (2,255) $ 643,377 '$ 44,644 5.59%
7200 Planning Personal Services $ 195,945 $ 204,032 $ 205,987 $ (9,000) $ 198,987 '$ (5,D45) 2.47%
7200 Planning Expenses $ 8,345 $ 8,450 $ 8,450 $ (91) $ 8,359 $ (91) -LOS%
sub-tob17200,%nning $ 204,290 $ 212,482 $ 214,437 $ '(9,091) $_. 207,346..'$ (5,136) -2.42%
7300 Economic Devel.Personal Services $ 33,001 $ 95,199 $ 120,572 $ 225 $ 120,797 '$ 25,598 26 89%
7300 Economic Devel.Expenses $ 51,454 $ 69,643 $ 98,830 $ (8,964) $ 89,866 $ 20,223 29 04%
sub-total 7300 Eco.Devo. $ 84,455 $ 164,842 $ 219,402 $ 4(9,739) $ 210.663 '$ 45,621 2780%
Total Community Development $ 931,287 $ 1,176,057 $ 1,256,907 $ (20,085) $ '1,26086 '.$ 85,329 7.26%
Program 8000: General Government
8110 Selectmen Personal Services $ 53,176 $ 62,681 $ 65,180 $ - $ 71,246 '$ 8,565 13 66%
8110 Selectmen Expenses $ 60,871 $ 69,150 $ 71,150 $ - $ 71,150 $ 2,000 2.89%
8120 Legal $ 356,229 $ 350,000 $ 350,000 $ $ 350,000 $ 0.00%
8130 Town Report $ 2,200 $ 6,500 $ 6,500 $ - $ 6,500 $ - 0.00%
sub-total 8100 Board ofSelecbnen $ 472,475 $ 488,331 $ 492,830 $ $ 498,8.96 $ 10,565 2.16%
8210-8220 Town Manager Personal Services $ 386,558 $ 470,542 $ 479,797 $ - $ 479,797 '$ 9,255 1.97%
8210-8220 Town Manager Expenses $ 101,768 $ 156,067 $ 144,125 $ (1,000) $ 143,125 $ (12,942) -819%
8230 Salary Transfer Account* $ - $ 188,861 $ 471,500 $ - $ 471,500 '$ 282,639 149.65% '.
sub-total 8200 Town Manager $ 488,326 $ 815,470 $ 1,095,422 $ ',(1,000) $ 1,094,422 '$ 278,952 3421% .'.
8310 Appropriations Committee $ 848 $ 1,500 $ 1,500 $ - $ 1,500 ',$ - 0.00%
8320 Misc.Towns and Committees $ 8,300 $ 8,755 $ 8,755 $ (4,050) $ 4,705 $ (4,050) -46 26%
8330 Public Celebrations Committee $ 25,000 $ 28,500 $ 28,500 $ $ 29,000 $ 500 1.75% '.
sub-total 8300 Town Committees $ 34,148 $ 38,755 $ 38,755 $ I(4,050) $ 35,205 $ (3,550) -9.16%
8400 Finance Personal Services $ 789,702 $ 967,865 $ 1,004,615 $ - $ 1,004,615 '$ 36,750 3.80%
8400 Finance Expenses $ 227,012 $ 264,700 $ 267,695 $ (6,301) $ 283,894 $ 19,194 7.25%
sub-tob18400Einance $ 1,016,715 $ 1,232,565 $ 1,272,310 $ I(6,301) '.. 1,288,509 '.$ 55,944 4.54%
8500 Town Clerk Personal Services $ 214,886 $ 291,791 $ 246,101 $ - $ 246,101 '$ (45,690) -15 66%
8500 Town Clerk Expenses $ 71,149 $ 73,625 $ 83,175 $ 584 $ 90,759 $ 17,134 23 27%
sub-total 8500 Town Clerk $ 286,035 $ 365,416 $ 329,276 $ i 584 $ 336,860 $ (28,556) -7.81%
8600 MIS Personal Services $ 144,206 $ 180,471 $ 187,941 $ - $ 167,941 '$ 7,470 4.14%
8600 MIS Expenses $ 193,481 $ 279,050 $ 289,169 $ (982) $ 291,587 $ 12,537 4.49%
sub-total 8600 MIS $ 337,687 $ 459,521 $ 477,110 5 (982) 479,528 ',$ 20,007 4.35%
Total General Government $ 2,635,386 $ 3,400,058 $ 3,705,703 $ (11,749) $ '.1733,420 '.$ 333,362 %80%
Total Municipal $ 22,624,947 $ 24,895,327 $ 26,047,201 $ (544,739) $ 25,642,294 '.$ 746,967 &009/0
Capital*-Articles 26,29,31&34
Capital Requests(Cash -GF) $ 653,000 $ 235,000 $ 830,000 $ (25,000) $ 605,000 '.$ 570,000 242.55% '.
Capital Requests(Cash -Other) $ 460,000 $ 50,000 $ $ 50,000 $ (410,000) 89.13%.'.
Streets Set Aside $ 500,000 $ 500,000 $ 500,000 $ - $ 500,000 $ - 0.00%
"Dce,N T,,kdb G Afu dedproJects
Total Capital $ 1,153,000 $ 1,195,000 $ 1,380,000 $ (25,000) $ L355,000 '.$ 160,000 13.3WQ
Other
Stabilization Fund Article 40 $ 603,647 $ 2,650,000 $ 1,000,000 $ - $ 1,000,000 '.$ (1,650,000) -62,26% '.
Senior Tax Work-Off Program Article 24 $ - $ 36,000 $ 40,000 $ - $ 40,000 $ 4,000 1111%
Brookhaven $ - $ 50,000 $ $ - $ - $ (50,000) -100.00°hr.'.
Post-Employment Benefits(OPEB)Article 37 $ - $ - $ $ - $ $ 0.00%
Total Other Articles $ 603,647 $ 2,736,000 $ 1,040,000 $ $ 1,040,000 '.$ (1,696,009) -61.9W.
2007 Operating Reserve $ 200,000 $ 60,000 $ 260,000
General Fund Total $ 108,297,700 $119,928,656 $128,198,826 $ (243,685) $ 128,144,973 ',$ 8,216,317 6.85%
FY 2008 Recommended Budget&Financing Plan 1-3 March 23,2007
Program Summary
This spreadsheet presents the recommended budget and financing plan by subprogram.
A B C D E F G H I
ELEMENT DESCRIPTION 2006 Actual 2007 Adj. Department Selectmen Recommended Reconnnnended Se Re Selectmen c to 07
Budget 2008 Request I Rec'd Adjust. Total Change$ Chg.%
Note: Line-Items marked with an asterisk(*)will be presented at Town Meeting as continuing balance accounts.
Enterprise Articles-Article 22
3700 Water Enterprise $ 5,408,102 $ 5,728,822 $ 6,078,058 $ - $ 6,078,058 '$ 349,236 6.10%
3800 Sewer Enterprise $ 6,279,508 $ 6,705,609 $ 7,346,035 $ - $ 7,346,035 $ 640,426 9.55% '.
5200 Recreation Enterprise $ 1,481,913 $ 1,726,504 $ 1,608,788 $ $ 1,627,705 $ (98,799) 5.72%
Capital(Operating) $ 80,000 $ 75,000 $ 25,000 $ - $ 25,000 $ (50,000) -6667%
Total Recreation Funds(Oyer.Exp.ONLY) $ 13,249,523 $ 14,235,935 $ 15,057,881 $ $ 15,076,798 I$ 840 863 5.91%
Revolving Funds-Article 25
3320 Tree(DPW-Forestry) $ 4,056 $ 75,000 $ 75,000 $ - $ 20,000 ',$ (55,000) -73 33%
3330 Burial Container(DPW-Cemetery) $ 18,920 $ 33,000 $ 33,000 $ 2,000 $ 35,000 $ 2,000 6.06%
3420 Compost Operations(DPW-Rec.) $ 193,132 $ 200,000 $ 229,234 $ $ 229,234 $ 29,234 1462% .'.
3420 MHHP Operations $ 34,686 $ 85,431 $ 85,000 $ 90,000 $ 175,000 $ 89,569 104.84°{0.'.
6120 Council on Aging Programs $ - $ - $ $ 100,000 $ 100,000 $ 100,000 100.00%
7140 Health Programs $ - $ - $ $ 7,000 $ 7,000 $ 7,000 100.004'0.'.
8140 Lexington Community Television $ 291,550 $ 400,000 $ 400,000 $ - $ 400,000 $ - 0.00% '.
Total Revolving Funds $ 542,343 $ 793,431 $ 822,234 $ 199,000 $ 966,234 I$ 172,803 21.711%
Grants
Grants&Subsidies $ 173,390 $ 173,390 $ 173,390 $ $ 173,390 '$ 0.00%
Total Grants $ 173,390 $ 173,390 $ 173,390 $ $ 173,390 '.$ 0006/0
Reconciliation
Education $ 61,482,994 $ 64,444,317 $ 71,027,605 $ (70,680) $ I70,956,925 '$ 6,512,606 10 11%
Shared Expenses $ 22,433,112 $ 26,658,012 $ 28,504,020 $ 336,734 $ 28,890,754 $ 2,232,742 8.38%
Municipal $ 22,624,947 $ 24,895,327 $ 26,047,201 $ (544,739) $ 25,642,294 $ 746,967 3.00%
Capital $ 1,153,000 $ 1,195,000 $ 1,380,000 $ (25,000) $ 1,355,000 $ 160,000 13 39% '.
Enterprise $ 13,249,523 $ 14,235,935 $ 15,057,881 $ $ 15,076,798 $ 640,863 5.91%
Revolving Funds&Grants $ 715,733 $ 966,821 $ 995,624 $ 199,000 $ 1,139,624 $ 172,803 17 87%
Other $ 603,647 $ 2,736,000 $ 1,040,000 $ - $ 1,3009000 $ 1436,000) -52490%'.'.
Totals $ 122,262,956 $135,131,412 $144,052,331 0 r.
FY 2008 Recommended Budget&Financing Plan 1-4 March 23,2007
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. Revenue projecting is a
dynamic process. These projections will likely be revised as additional data becomes available,and as noted below.
FY2008 revenues, for all operating funds, are projected to increase by$4,592,996 or 3.4 percent over estimated FY2007 revenues.This
increase, by revenue source, is shown below.
Revenue Summary FY 2006 FY 2007 FY 2008 FY 07-08 Change
Actual Recap Pmiection %
General Fund
Property Tax Levy(Table 1) $ 89,868,589 $ 96,010,528 $ 100,010,791 $ 4,000,264 4.17%
State Aid(Table 2) $ 8f603f524 $ 8f304f953 $ 8,353,419 $ 48,466 0.58%
Local Receipts(Table 3) $ 13,321,875 $ 10,448,000 $ 10,649,000 $ 201,000 1.92%
Available Funds(Table 4) $ 2,188,182 $ 4,923,000 $ 4,410,347 $ (512,653) -10.41%
Revenue Offsets(Table 5) $ (3,145,438) $ (1,530,137) $ (1,640,063) $ (109,926) 7.18%
Enterprise Receipts(Table 6) $ 1,789,916 $ 1,772,313 $ 1,724,492 $ (47,821) -2.70%
Total General Fund $ 112,626,648 $119,928,656 $123,SO7,985 $3,579,330 2.98%
Other Revenues(Table 7) $ 14,102,568 $ 15,202,756 $ 16,216,422 $ 1,013,666 6.67%
Total Revenues-All Funds $ 126,729,216 $135,131,412 $139,724,407 $4,592,996 3.40%
Property Tax Levy: The increase in the property tax levy of$4,000,264 or 4.17 percent is based on a 2.5 percent increase plus
estimated new growth(increase in the tax levy due to new construction)of$1,600,000 as permitted by Proposition 2 1/2. Note:this
amount does not include levy amounts to be raised for exempt debt service.
State Aid: The forecasted increase of$48,466 is a factor of two items.The first,a decrease of$187,696 or 2.26%, is the result of no
longer receiving annual School Construction assistance payments under the Commonwealth's old Ch. 645 program.That program has been
replaced by the Massachusetts School Building Assistance program.The second,an increase of$236,162, is part of the growth in State Aid
as proposed by Governor Patrick as part of his House 1 budget,submitted on February 28, 2007. Final State Aid figures will not be known
until June at the earliest,and will be based on the Legislatures adopted budget as signed by the Governor.
Local Receipts: Local receipts are projected to increase$201,000 or approximately 1.9%. Local receipt estimates are generally based
on historical averages for each category of receipt. Most of this growth is attributable to increases in various municipal fees for service as
voted by the Board of Selectmen on February 12,2007. Other key changes include: A decreased in Water/Sewer PILOT payments of
$187,500(25%);decreased hotel/motel receipts due the closure of the Sheraton and Battle Green Hotels and increased investment
income in the amount of$265,000.
Available Funds: It is recommended that$4,410,347 be appropriated from Available Funds,a decrease of$512,653 over FY2007. The
Town has approximately$3.8 million in Free Cash available for appropriation. Of this amount, it is recommended that$1,770,000 of Free
Cash be used for recurring operating expenses,$150,000 be used for recurring capital expenses,$655,000 be used for one-time capital
expenses,$1,000,000 be used to build reserves and the balance be held in reserve for any unforeseen contingencies of FY 2007.
Revenue Offsets: This category is for certain accounts that do not require Town Meeting appropriation but are, in fact, expenditures of
the Town or restricted grant funds. Included are State assessments and offsets,the Overlay account for abatements and exemptions and
a set-aside for snow/ice deficits from the prior year. Revenue offsets are set to increase$109,926 or 7.2%.This is attributed to an
increase in the Assessor's overlay as FY08 is a triennial revaluation year.
Enterprise Receipts:This category is for indirect charges assessed against the enterprise funds for services which they receive
from the general fund. FY 2008 assumes a decrease in these charges as part of a six-year plan to phase out the variance between
current levels of indirect charges and actual costs.
Other Revenue:This includes revenue generated to directly offset programs and services, including revolving funds,grants and
direct operating costs of the Town's three enterprise funds-Water,Wastewater(Sewer)and Recreation.The increase of 5.95%
is attributable to anticipated increases in the MWRA assessment for Water&Wastewater operations and some revolving funds.
FY 2008 Recommended Budget& Financing Plan II-1 March 23, 2007
Revenue Summary in Detail
This document details the revenues used to offset the expense recommendations made throughout the remainder of the FY 2008
Recommended Budget&Financing Plan
Table 1:Property Tax Levy FY 2006 FY 2007 FY 2008 FY 07-08 Change
Recap Estimated Projected $
Tax Levy $ 85,867,574 $ 89,868,589 $ 96,010,528 $ 6,141,939 6.83%
Prop.2.5% $ 2,146,689 $ 2,246,715 $ 2400263 $ 153,548 6.83%
New Growth $ 1,854,326 $ 2,036,789 $ 1:600:000 $ (436,789) -21.44%
Override 1,858,435 1,858,435 -100.00%
Subtotal $ 89,868,589 $ 96,010,528 $ 100,010,791 $ 4,000,264 4.17%
Table 2:State Aid FY 2006 FY 2007 FY 2008 FY 07-08 Change
Cherry Sheet Cherry Sheet Projected $
Chapter 70 $ 5,197,254 $ 5,863,055 $ 6,099,217 $ 236,162 4.03%
Lottery,Beano,Charity Games $ 1,581,017 $ 1,876,266 $ 1,876,266 $ - 0.00%
Police Career Incentive $ 202,482 $ 221,804 $ 221,804 $ - 0.00%
Veterans'Benefits&Exemptions $ 71,486 $ 90,763 $ 90,763 $ - 0.00%
Offsets(METCO,School Lunch&Library) $ 1,363,589 $ 65,369 $ 65,369 $ - 0.00%
sub-Total(Cherry Sheet) $ 8,415,828 $ 8,117,257 $ 8,353,419 $ 236,162 2.91%
School Construction[MSBA) $ 187,696 $ 187 696 $ 187,696 -100.00%
Subtotal $ 8,603,524 $ 8,304,953 $ 8,353,419 $ 48,466 0.580/0
Table 3:Local Receipts FY 2006 FY 2007 FY 2008 FY 07-08 Change
Actual Estimated Projected $
Motor Vehicle Excise Tax $ 4,233,625 $ 3,875,000 $ 3,931,000 $ 56,000 1.45%
Other Excise $ 305,853 $ 252,000 $ 220,000 $ (32,000) -12.70%
Penalties&Interest $ 365,318 $ 230,000 $ 250,000 $ 20,000 8.70%
PILOT's $ 1,142,436 $ 913,000 $ 796,000 $ (117,000) -12.81%
Rentals $ 54,241 $ 211,000 $ 216,000 $ 5,000 2.37%
Departmental-Schools $ 1,103,689 $ 1,342,000 $ 1,222,000 $ (120,000) -8.94%
Departmental-Municipal $ 1,575,893 $ 1,502,000 $ 1,662,000 $ 160,000 10.65%
Licenses&Permits $ 1,316,551 $ 1,375,000 $ 1,348,000 $ (27,000) -1.96%
Special Assessments $ 25,041 $ 28,000 $ 24,000 $ (4,000) -14.29%
Fines&Forfeits $ 309,439 $ 275,000 $ 320,000 $ 45,000 16.36%
Investment Income $ 983,630 $ 395,000 $ 660,000 $ 265,000 67.09%
Miscellaneous Non-Recurring 1,906,160 50,000 50,000 0.00%
Subtotal $ 13,321,875 $ 10,448,000 $ 10,649,000 $ 201,000 1.92%
Table 4:Available Funds FY 2006 FY 2007 FY 2008 FY 07-08 Change
Appropriated Estimated Projected $
Parking $ 322,014 $ 490,000 $ 350,000 $ (140,000) -28.57%
Cemetery $ 100,000 $ 100,000 $ 100,000 $ - 0.00%
Free Cash $ 1,159,985 $ 4,250,000 $ 3,802,347 $ (447,653) -10.53%
Overlay Surplus $ 425,000 $ - $ 100,000 $ 100,000 100.00%
Receipts Reserved for Appr.(Lexpress) $ 181,183 $ 83,000 $ 58,000 $ (25,000) -30.12%
Subtotal $ 2,188,182 $ 4,923,000 $ 4,410,347 $ (512,653) -10.41%
Table 5:Revenue Offsets FY 2006 FY 2007 FY 2008 FY 07-08 Change
Actual Estimated Projected $
Cherry Sheet Assessments $ (633,266) $ (673,867) $ (697,194) $ (23,327) 3.46%
Cherry Sheet Offsets
Racial Equality $ (1,303,050) $ - $ - $ - 0.00%
School Lunch $ (26,765) $ (24,802) $ (24,802) $ - 0.00%
Public Libraries $ (33,774) $ (40,567) $ (40,567) $ - 0.00%
Overlay(abatements) $ (501,895) $ (602,579) $ (877,500) $ (274,921) 45.62%
Snow Deficit $ (646,688) $ (123,959) $ - $ 123,959 -100.00%
Tax Levy Limit $ - $ (64,363) $ - $ 64,363 -100.00%
Subtotal 3,145,438 1,530,137 1,640,063 109,926 7.18°/u
Table 6:Enterprise Receipts FY 2006 FY 2007 FY 2008 FY 07-08 Change
Actual Estimated Projected
Water $ 871,119 $ 883,963 $ 845,187 $ (38,776) -4.39%
Wastewater(Sewer) $ 821,798 $ 753,950 $ 731,177 $ (22,773) -3.02%
Recreation $ 97,000 $ 134,400 $ 148,128 $ 13,728 10.21%
Subtotal $ 1,789,916 $ 1,772,313 $ 1,724,492 $ (47,821) -2.70%
Tote -General Fund Available for Appropriation $ 112,626,648 $ 119,928,656 $ 123,507,985 $ 3,579,330 2.98%
FY 2008 Recommended Budget Financing Plan II-2 March 23,2007
Revenue Summary in Detail
This document details the revenues used to offset the expense recommendations made throughout the remainder of the FY 2008
Recommended Budget&Financing Plan
Table 7:Enterprise Receipts FY 2006 FY 2007 FY 2008 FY 07-08 Change
Actual Estimated Projected $
Revolving Funds $ 542,313 $ 793,431 $ 966,234 $ 172,803 21.78%
Grants $ 166,390 $ 173,390 $ 173,390 $ - 0.00%
Enterprise Funds(Direct)
Water $ 5,408,102 $ 5,728,822 $ 6,078,058 $ 349,236 6.10%
Wastewater(Sewer) $ 6,279,508 $ 6,705,609 $ 7,346,035 $ 640,426 9.55%
Recreation $ 1,706,255 $ 1,801,504 $ 1,652,705 $ (148,799) -8.26%
Subtotal 14,102,568 15,202,756 16,216,422 1,013,666 6.67%
Total Revenues $ 126,729,216 $ 135,131,412 $ 139,724,407 $ 4,592,996 3.40%
FY 2008 Recommended Budget Financing Plan II-3 March 23,2007
Section III : Education
Program 1000
Lexington Public Schools
Regional School
Section III: Program 1000: Education
This section includes detailed information about the FY 2008 Operating Budget& Financing Plan for
education. It includes:
1100 Lexington Public Schools III-2
1200 Regional School III-6
FY 2008 Recommended Budget&Financing Plan III-1 March 23, 2007
Program: Education
Subprogram: 1100 Lexington Public Schools Town of Lexington FY 2008 Program Budget
Budget Overview: The School Committee's recommended budget for 2007-2008 requires
$69,756,487, which is an increase of $6,336,987, or 9.99% over the FY07 appropriation at the Fall
Town Meeting.
« . r a • r
SALARIES & WAGES 47,468,992 49,041,978 53,982,168 4,940,190 10.07%
ALL OTHER EXPENSES 13,183,768 14,377,522 15,774,319 1,396,797 9.72%
TOTAL 60,652,760 63,419,500 69,756,487 6,336,987 9.99%
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 four 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
• the creation of three new special education programs that will reduce future out-of-
district placements, and
• Transportation services.
By creating/expanding new in-house programs, we increase our capacity to educate some
children within the school system and avoid costly out-of-district tuitions and transportation.
Two programs, one at the middle school and one at the high school level, are planned for
students identified as Autism Spectrum Disorder. The third program, at the high school level,
is for students with Emotional Disabilities. Students with these disabilities account for the
majority of our out-of-district costs. The three programs will provide seamless in-district
programming for these students from elementary through high school.
The State "Circuit Breaker' law partially reimburses school districts for out-of-district special
education placements that cost four times the foundation budget (approximately $33,700 per
student). In FY07, we expect to receive $ 1,687,551. In FY08, we expect to receive $1,954,739.
2. Staffing Increases:
The FY08 budget includes 11.4 FTE new special education teacher positions and 8.0
Instructional Assistant Positions required by laws and regulations. In addition, the budget
includes professional and support positions needed to address essential needs academic and
social needs. For example, positions include: middle school math teacher for struggling
students, staffing to address a projected enrollment increases at the elementary schools and
high school, teachers to reduce some of the very large class sizes in selected locations, a high
school special education reading teacher, and specialized mental health support at the middle
school. Excluding mandated special education positions, the budget includes 17.03 additional
professional positions and 4 additional support positions.
FY 2008 Recommended Budget&Financing Plan III-2 March 23,2007
Program: Education
Subprogram: 1100 Lexington Public Schools Town of Lexington FY 2008 Program Budget
3. Personnel Salaries:
The FY08 budget includes funds for all step increases for all bargaining units. Since all
collective bargaining contracts expire at the end of the 2006-2007 school year, the budget
includes the projected cost of collective bargaining. In addition, the budget includes the cost
of all new positions that are legally required, positions in new three new special education
programs that will prevent some costly out-of-district tuition placements, positions needed to
maintain same service due to enrollment increases, and positions to meet significant class size
and programmatic needs. Most of the positions eliminated due to the lost override vote last
June are not restored in this budget. The personnel budget is based on current personnel,
less the salary differential of known and projected retirements ($500,000).
Elementary K-5 Summary:
In FY08, the enrollment is projected to increase by 29 students from 2650 students (projected
FY 07 enrollment), to 2679 students (projected FY 08 enrollment), based on the number of
Avalon units the project manager expects to be completed by
June 30, 2008. Currently, there are 126 classrooms in the six K-5 schools, serving 2663
students (actual enrollment). With 29 new students, we will need 127 teachers in FY 08 to
maintain the same level of service, which represents requires an increase of one teacher.
Currently, 22 out of 126 classrooms exceed the School Committee's recommended class size
guidelines. In addition, the budget includes 3.0 additional classroom teachers to reduce some
very large class sizes.
Classroom teachers provide instruction in the core academic areas and are supported by
experts and specialists in the fields of art, music, physical education, and library/media.
Specialists provide developmentally appropriate instruction, and this instruction is
interdisciplinary in nature whenever possible. Literacy intervention specialists at each building
work with our at-risk students to assist with their reading, writing, listening, thinking, and
speaking skills development, as well as to assist teachers with model lessons, lesson planning,
and professional development. Math specialists work with our at-risk students in math to
assist with skill development and to assist teachers with model lessons, lesson planning, and
professional development. Additionally, the K-5 Literacy and Math Department Heads work
with Administrators and teachers in program planning for our cognitively gifted students to
assure these students have appropriate programs in both reading and math.
Funds allocated to department budgets support ongoing programs that support assessment to
inform instruction, provide supplemental materials for comprehensive programs that are
aligned with the Massachusetts State Curriculum Frameworks, and provide teachers with
professional development in current instructional methodologies.
Middle School Summary:
For FY08, the Diamond Middle School enrollment is projected to decrease by 26 students. The
Clarke Middle School enrollment is projected to increase by 10 students.
FY 2008 Recommended Budget&Financing Plan III-3 March 23,2007
Program: Education
Subprogram: 1100 Lexington Public Schools Town of Lexington FY 2008 Program Budget
Middle School Enrollment — FY 2007 vs. FY 2008
Clarke Clarke Diamond Diamond TOTAL Clarke Diamond TOTAL
Projected Actual Projected Actual Actual Projected Projected Projected
FY07 FY07 FY07 FY07 FY07 FY08 FY08 FY09
Grade 6 250 255 252 262 517 240 239 479
Grade 7 249 257 281 278 535 260 273 533
Grade 8 231 235 282 1 282 1 517 1 257 1 284 541
Total 1 730 1 747 1 815 1 822 1 1569 1 757 1 796 11553
The Middle School experience is unique. With its team approach to teaching, our staff
members work together to make the learning experience a positive one for all of our students.
Each team strives to get to know each student and his/her unique learning and emotional
needs and works hard to address these needs.
Grade 6-8 Department Heads assess, align, coordinate, and develop curriculum during
department meetings and during Middle School Curriculum Council meetings. They identify
appropriate instructional materials and issues that arise relevant to the middle school
experience. They assist teachers in using curriculum documents and materials to provide high
quality instruction to students. All middle school teachers work together to identify and
discuss ways to help individual students explore and make connections in the curriculum.
They serve as partners with parents to communicate about homework, schedules, parent
conferences, and progress reports.
High School Summary:
For FY08, the high school enrollment is projected to increase by 44 students. The FY 07
budget was based on an enrollment of 1981.
High School Enrollment — FY 2007 vs. FY 2008
Grade FY07 Projected FY07is Projected
9 469 473 523
10 517 516 471
11 529 515 509
12 466 463 508
TOTAL 1,981 1,967 2,011
The FY08 budget requests for the High School are driven by the following
considerations:
The expansion of two special education programs (ILP and MST) will enable the school
to provide services for students who previously needed to attend out-of-district schools.
FY 2008 Recommended Budget&Financing Plan III-4 March 23,2007
Program: Education
Subprogram: 1100 Lexington Public Schools Town of Lexington FY 2008 Program Budget
• The projected increase of 30 students in FY 08 will require 2.0 additional teaching
positions in the major academic areas and 0.4 specialists, in order to maintain level
service. Two additional teachers are included in the budget to reduce large class sizes in
a few departments. These needed unallocated positions will be assigned to specific
departments once students have selected their 2007-2008 courses in the Spring.
• The projected enrollment patterns in upper-class elective courses, skills-based courses,
honors and advanced placement courses.
FY 2008 Recommended Budget&Financing Plan III-5 March 23,2007
Program: Education
Subprogram: 1200 Minuteman Regional School Town of Lexington FY 2008 Program Budget
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 9-12 from the 16-
town Minuteman district, and out-of-district students paying school established tuition or state-
regulated CHOICE tuition.
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.
FY 2008 Recommended Budget&Financing Plan III-6 March 23, 2007
Program: Education
Subprogram: 1200 Minuteman Regional School Town of Lexington FY 2008 Program Budget
Appropriated/Authorized Staffing:
No staff charged to this budget.
FY 2008 Recommended Budget&Financing Plan III-7 March 23, 2007
Program: Education
Subprogram: 1200 Minuteman Regional School Town of Lexington FY 2008 Program Budget
Budget Recommendations
The Minuteman Regional School Assessment is increasing by $175,621 or 17.14 percent.
Budget Recommendation: This assessment is current as of March 7, 2007. This is Assessment is not
final and is subject to change. It is, however, the preliminary figure to be used for appropriation at
the 2007 Annual Town Meeting.
Services At-Risk/Subject to Additional Funding: Not Applicable.
Budget Requests Not Recommended by the Town Manager: Not Applicable.
FY 2008 Recommended Budget&Financing Plan III-8 March 23, 2007
Program: Education
Subprogram: 1200 Minuteman Regional School Town of Lexington FY 2008 Program Budget
Budget Summary
Funding Sources FY 2006 FY 2007 FY 2008 FY 2008 Dollar Percent
Actual Adjusted Requested Recommended Increase Increase
Tax Le 830,234 1,024,817 1,000,000 1,200,438 175,621 17.14°k
Enter rise Funds Indirects - - - - - 0.00%
Fees&Charges $ - $ - $ - $ - $ - 0.00%
Total 1200 Minuteman 830,234 1,024,817 1,000,000 1,200,438 175,621 17.14%
Appropriation Summary FY 2006 FY 2007 FY 2008 FY 2008 Dollar Percent
Actual Adjusted Requested Recommended Increase Increase
!Compensation - - - I
- - 0.00%
Expenses $ 830,234 $ 1,024,817 $ 1,000,000 $ 1,200,438 $ 175,621 17.14%
Total 1200 Minuteman 830,234 1,024,817 1,000,000 1 200 438 175 621 17.14%
Level-Service Requests FY 2006 FY 2007 FY 2008 FY 2008 Dollar Percent
Actual Adjusted Re uested Recommended Increase Increase
Total 1200 Minuteman Re ional Sc 830f234 1 024 817 1 000 000 1 200 438 175 621 1 17.14%
Total 1200 Minuteman $ 830f234 $ 1,024,817 $ 1,000,000 $ 1,200,438 $ 175,621 I 17.14%
Object Code Summary FY 2006 FY 2007 FY 2008 FY 2008 Dollar Percent
Actual Adjusted Requested Recommended Increase Increase
Salaries&Wages $ - $ - $ - $ - $ - 0.007%
Overtime - - - - - 0.00%
Compensation - - - - - 0.00%
Contractual Services $ 830,234 $ 1,024,817 $ 1,000,000 $ 1,200,438 $ 175,621 17.14%
Utilities I - - - I
- - 0.00%
Supplies - - - - - 0.00%
Small Capital $ - $ - $ - $ - 1 $ - 0.00°k
Expenses $ 830f234 $ 1,024,817 $ 1,000,000 $ 1,200,438 $ 175,621 1 17.14%
Total 1200 Minuteman 830f234 1 024 817 1 000 000 1 200 438 175 621 1 17.14%
FY 2008 Recommended Budget&Financing Plan III-9 March 23, 2007
Section IV: Shared Expenses
Program 2000
Employee Benefits
Debt Service
Reserve Fund
Section IV: Program 2000: Shared Expenses
This section includes detailed information about the FY 2008 Operating Budget& Financing Plan for
shared expenses. It includes:
2100 Employee Benefits IV-2
2200 Debt Service IV-6
2300 Reserve Fund IV-10
FY 2008 Recommended Budget&Financing Plan IV-1 March 23, 2007
Program: Shared Expenses
Subprogram: 2100 Employee Benefits Town of Lexington FY 2008 Program Budget
Mission: To provide and manage a comprehensive benefits program to all Town and School
employees.
Budget Overview: Included in the Employee Benefits subprogram are costs for pension
assessments, workers' compensation, property and casualty insurance, unemployment insurance,
health insurance benefits and Medicare for all Town and School Department employees.
Massachusetts General Laws (M.G.L.) limits the Town flexibility in managing employee 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 work
with the Coalition — a group made up of representatives of each collective bargaining unit and a
retiree representative —to negotiate 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. These regulations, along with the Public Employee's Retirement (PERAC)
approves the annual Contributory Retirement Assessment as requested under Line Item 2110.
Departmental Initiatives:
1. Work with the coalition of employee unions to identify options for creating a more cost
effective plan design for the Town's health insurance products.
FY 2008 Recommended Budget&Financing Plan IV-2 March 23, 2007
Program: Shared Expenses
Subprogram: 2100 Employee Benefits Town of Lexington FY 2008 Program Budget
Authorized/Appropriated Staffing
Staff support is provided through the Town Manager Office and Finance Department. Portions of the
salaries of three employees are charged to the health insurance trust fund and general liability
insurance budget.
FY 2008 Recommended Budget&Financing Plan IV-3 March 23, 2007
Program: Shared Expenses
Subprogram: 2100 Employee Benefits Town of Lexington FY 2008 Program Budget
Budget Recommendations:
The FY2008 budget recommendation represents an increase of $2,122,866 or 9.4 percent over the
FY2007 Adjusted Budget.
Level Services: This is a level-service budget. The significant changes include:
1. A projected 12 percent increase in health insurance premiums.
2. An additional 25 employees/retirees insured (family plan) under the health insurance program.
3. A $252,645 increase for unemployment in anticipation of a potential override vote.
4. Transfer of $6,000 from the property/liability insurance account to the unemployment
insurance account for claims management.
5. A $35,000 increase in the Worker's Compensation account to begin building a workers
compensation claims reserve, consistent with the recommendations of the Financial Policy
Review Committee.
6. Transfers of the following amounts from the property/liability insurance account to the
workers compensation account, to more accurately reflect the cost of each program:
$23,000 for medical claims management for work related injuries
$14,000 for the employee assistance program
7. With the above transfers from the property/liability insurance account, the budget for this
account is increasing by approximately $38,000 or 6.8 percent, based on the recommendation
of the Town's insurance broker.
New Requests Recommended by the Town Manager: None requested.
New Requests Not Recommended by the Town Manager: None requested.
Focus on: Health Benefits— Line Item 2130
The cost of health benefits continues to be a major concern for the Town of Lexington. Of the
recommended $19,862,000 for Line Item 2130 for FY 2008, $18,335,000 is recommended for
employee health benefits. Of the remainder, $767,000 is for Medicare Insurance, $720,000 is for
Dental Insurance and $40,000 is for Life Insurance.
Focus on: 2130: Health Insurance - FY 2007 vs. FY 2008
FY 2007 Budget FY 2008 Increase
Estimate
Subscribers
Town 260 260 0.0%
School 832 832 0.0%
Retirees 949 964 1.6%
Total 2041 2056 0.7%
Budget
Town $ 2,950,000 $ 3,256,000 10.4%
School $ 8,688,000 $ 9,595,000 10.4%
Retirees $ 5,022,000 $ 5,484,000 9.2%
Total $ 16,660,000 $ 18,335,000 10.1%
Notes:
Please note that the total FY 2008 Recommended Budget of$18,335,000 assumes no growth in the number of employees,but 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 2008 Recommended Budget&Financing Plan IV-4 March 23, 2007
Program: Shared Expenses
Subprogram: 2100 Employee Benefits Town of Lexington FY 2008 Program Budget
Budget Summary
Funding Sources FY 2006 FY 2007 FY 2008 FY 2008 Dollar Percent
Actual Adjusted Requested I Recommended Increase Increase
Tax Levy $ 19,015,811 $ 22,126,843 $ 23,945,017 $ 24,243,9" $ 2,117,119 9.57%
Enter rise Funds Indirects 274,951 393,908 397,655 597,655 3,747 0.95%
Directed Funding (Revolving Funds) $ - 1 $ 17,200 1 $ 19,200 1 $ 19,200 1 $ 2,000 11.63%
Total 2100 Employee Benefits 19,290,712 22,537,951 24,361,372 24,660,317 2,122,366 9.427.
Appropriation Summary FY 2006 1 FY 2007 FY 2008 FY 2008 Dollar Percent
Actual Adjusted Requested I Recommended I Increase Increase
Com ensatlon 3,561,643 3,740,722 3,809,819 4,108,764 368,042 9.84%
Benefits 14,874,738 18,160,485 19,862,000 19,862,000 1,701,515 9.37%
Expenses $ 579,430 1 $ 636,744 1 $ 690,053 1 $ 690,053 1 $ 53,309 8.377.
Total 2100 Employee Benefits 19,015,811 22,537,951 24,361,872 24,660,817 2,122,866 9.427.
Level-Service Requests FY 2006 FY 2007 FY 2008 FY 2008 Dollar Percent
Actual Adjusted Requested Recommended Increase Increase
Total 2110 Contributory Retirement 3,214,947 3,342,331 3,449,284 3,449,284 106,953 3.20%
Total 2120 Non-Contributory Retirement $ 61,439 $ 62,000 $ 41,000 $ 41,000 $ (21,000) -33.87%
Total 2130 Health Benefits 14,874,738 18,160,485 19,862,000 19,862,000 1,701,515 9.37%
Total 2140 Unemployment 139,819 122,800 76,500 375,445 252,645 205.74%
Total 2150 Workers Compensation 195,465 190,000 300,235 300,235 110,235 58.02%
Total 2160 Property&Liability Insurance 529,404 625,335 582,853 582,853 42,482 -6.79%
Total 2170 Uninsured Losses $ - $ 35,000 $ 50,000 $ 50,000 $ 15,000 42.86%
Total 2100 Employee Benefits 19,015,811 22,537,951 24,361,872 24,660,817 2,122,866
Object Code Summary FY 2006 FY 2007 FY 2008 FY 2008 Dollar Percent
Actual Adjusted Requested Recommended I Increase Increase
Salaries&Wages 3,561,643 3,740,722 3,809,819 4,108,764 368,042 0.00%
Overtime 0.00%
Cam ensabon 3,561,643 3,740,722 3,809,819 4'108'7604 368'042 0.00%
Medicare 786,290 745,000 767,000 767,000 22,000 2.95%
Health Insurance 13,472,347 16,660,000 18,335,000 18,335,000 1,675,000 1 10.05%
Dental Insurance 595,577 718,159 720,000 720,000 1,841 1 0.26%
Life Insurance 20,523 37,326 40,000 40,000 2,674 1 7.16%
Benefits 14,874,738 18,160,485 19,862,000 19,862,000 1,701,515 9.37%
Contractual Services 579,430 636,744 690,053 690,053 53,309 8.37%
Utilities 0.00%
Supplies 0.00%
Small Capital 0.00%
Expenses $ 579,4301 $ 636,7441 $ 690,0531 $ 690,0531 $ 53,3091 8.37%
Total 2100 Employee Benefits 19,015,311 22,537,951 24,361,372 24,660,317 2,122,366 1 9.42%
FY 2008 Recommended Budget&Financing Plan IV-5 March 23, 2007
Program: Shared Expenses
Subprogram: 2200 Debt Service Town of Lexington FY 2008 Program Budget
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 2007 Annual Town Meeting. Also included in these figures
are debt issuance costs and interest on abatements. Debt service on water and sewer enterprise
projects is shown in elements 3710 and 3810. Debt voted to be exempt from Proposition 21/2, while
not appropriated by Town Meeting, is shown for informational purposes in Section I: Budget
Overview.
FY 2008 Recommended Budget&Financing Plan IV-6 March 23, 2007
Program: Shared Expenses
Subprogram: 2200 Debt Service Town of Lexington FY 2008 Program Budget
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 2008 Recommended Budget&Financing Plan IV-7 March 23, 2007
Program: Shared Expenses
Subprogram: 2200 Debt Service Town of Lexington FY 2008 Program Budget
Budget Recommendations:
The FY2008 budget recommendation represents a decrease of $59,876 or 1.8 percent above the
FY2007 Adjusted Budget. New debt service for capital projects proposed in the FY2008 capital plan is
included in these figures and amounts to more than $96,000 in short-term debt service for FY2008,
growing to approximately $985,000 in FY 2009 when long-term debt will be issued. This debt service
will support approximately $4,860,000 in new capital projects.
Level Services: NA
New Requests Recommended by the Town Manager: NA
Budget Requests Not Recommended by the Town Manager: NA
FY 2008 Recommended Budget&Financing Plan IV-8 March 23, 2007
Program: Shared Expenses
Subprogram: 2200 Debt Service Town of Lexington FY 2008 Program Budget
Budget Summary
Funding Sources FY 2006 FY 2007 FY 2008 FY 2008 Dollar Percent
Actual Adjusted Requested Recommended Increase Increase
Tax Lev 3,417,301 3,720,061 3,742,148 3,779,937 59,876 1.61%
Ente rise Funds Indirects - - - - - 0.00%
Fees&Charges - - - - - 0.00%
Total 2200 Within-Levy Debt 3,417,301 3,720,061 3,742,148 3,779f937 59 876 1.61%
Appropriation Summary FY 2006 FY 2007 FY 2008 FY 2008 Dollar Percent
Actual Adjusted Requested I Recommended Increase Increase
Com ensation - - - - - 0.00%
Expenses $ 3,417,301 $ 3,720,061 $ 3,742,148 1 $ 3,779,937 1 $ 59,876 1.61%
Total 2200 Within-Lev Debt 3 417 301 3 720 061 3 742 148 3 779 937 59 876
Level-Service Requests FY 2006 FY 2007 FY 2008 FY 2008 Dollar Percent
Actual Adjusted Requested Recommended Increase Increase
Total 2210 Within-Lev Principal 2,760,222 2 837 006 2,833,980 2 833 980 (3,026) -0.117
Total 2220 Within Lev Interest 450 750 634 097 703 832 703 832 69 735 11.00%
Total 2230 Temporary Borrowing $ 206,551 $ 248,958 $ 204,336 $ 242,125 $ (6,833) -2.74%
Total 2200 Within-Le Debt 3 417 301 3 720 061 3 742 148 3 779 937 59 876 1 1.61%
Object Code Summary FY 2006 FY 2007 FY 2008 FY 2008 Dollar Percent
Actual Adjusted Requested Recommended Increase Increase
Salanes&Wages - - - - - 0.007%
Overtime - - - - - 0.00%
Co ensation - - - - - 0.00%
Contractual Services 3,417,301 3 720 061 3 742 148 3 779 937 59 876 1.61%
Utilities I
- - - - - 0.00%
Supplies - - - - - 0.00%
Small Capital - - - - - 0.00%
Expenses $ 3,417,301 1 $ 3,720,061 $ 3,742,148 $ 3,779,937 1 $ 59,876 1 1.61%
Total 2200 Within-Lev Debt 3 417 301 3 720 061 3 742 148 3 779 937 59 876 1.61%
FY 2008 Recommended Budget&Financing Plan IV-9 March 23, 2007
Program: Shared Expenses
Subprogram: 2300 Reserve Fund Town of Lexington FY 2008 Program Budget
Mission: To provide for extraordinary and unforeseen expenses.
Budget Overview: The Reserve fund is under the jurisdiction of the Appropriation Committee and
provides for extraordinary and unforeseen expenses such as snow removal, pubic safety overtime and
special education costs.
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 2008 Recommended Budget&Financing Plan I V-10 March 23, 2007
Program: Shared Expenses
Subprogram: 2300 Reserve Fund Town of Lexington FY 2008 Program Budget
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 2008 Recommended Budget&Financing Plan IV-1 I March 23, 2007
Program: Shared Expenses
Subprogram: 2300 Reserve Fund Town of Lexington FY 2008 Program Budget
Budget Recommendations:
The FY2008 recommended budget represents an increase of $50,000, to $450,000, over the FY2007
Adjusted Budget. In past years, while Lexington's operating budget has grown, this contingency
budget for unforeseen and extraordinary contingencies has not kept pace. The Financial Policy Review
Committee recognized the need for this budgetary change. Increasing the Reserve Fund to $450,000
is another step in building sufficient contingency funds into the budget without having to rely upon
permanent reserves and free cash.
Level Services: NA
New Requests Recommended by the Town Manager: The following is being recommended for
funding:
1. $50,000 increase in the Reserve Fund, consistent with the recommendations of the Financial
Policy Committee.
Budaet Requests Not Recommended by the Town Manager: NA
FY 2008 Recommended Budget&Financing Plan I V-12 March 23, 2007
Program: Shared Expenses
Subprogram: 2300 Reserve Fund Town of Lexington FY 2008 Program Budget
Budget Summary
Funding Sources FY 2006 FY 2007 FY 2008 FY 2008 Dollar Percent
Actual Adjusted Re uested Mgr.Rec'd Increase Increase
Tax Le - 400,000 400,000 450,000 50,000 12.50%
Enter rise Funds Indirects - - - - - 0.00%
Fees&Charges $ - $ - $ - $ - $ - 0.007.
Total 2300 Reserve Fund $ - $ 400,000 $ 400,000 $ 450,000 $ 50,000 12.500/
Appropriation Summary FY 2006 FY 2007 FY 2008 FY 2008 Dollar Percent
Actual Adjusted Requested Mgr.Rec'd Increase Increase
Compensation $ - $ - $ - $ - $ - 0.007k
Expenses $ - $ 400,000 $ 400,000 $ 450,500 $ 50,000 12.50%
Total 2300 Reserve Fund - 400,000 400,000 450 000 50 000 12.507/
Level-Service Requests FY 2006 FY 2007 FY 2008 FY 2008 Dollar Percent
Actual Adjusted Requested Mgr.Rec'd Increase Increase
Total 2310 Reserve Fund $ - $ 400,000 $ 400,000 $ 450,000 $ 50,000 12.50°k
Total 2300 Reserve Fund - 400 000 400 000 450 000 50 000 12.50%
Object Code Summary FY 2006 FY 2007 FY 2008 FY 2008 Dollar Percent
Actual Adjusted Requested Mgr.Rec'd Increase Increase
Salaries&Wages - - - - - 0.00%
Overtime - - - - - 0.00%
Com ensadon - - - - - 0.00%
Contractual Services - 400,000 400,000 450,000 50,000 12.50%
Utilities - - - 1
- - 0.00%
Supplies - - - - - 0.00%
Small Capital $ - $ - $ - $ 1 $ - 0.00°k
Expenses $ 1 $ 400,0001 $ 400,0001 $ 450,0001 $ 50,0001 12.50%
Total 2300 Reserve Fund 1 $ 1 $ 400,000 1 $ 400,000 1 $ 450,000 1 $ 50,000 1 12.50"/0
FY 2008 Recommended Budget&Financing Plan I V-13 March 23, 2007
Section V: Community Services
Program 3000
DPW Oversight
Highway
Parks and Grounds
Waste Management
Building Maintenance
Transportation
Water Enterprise
Sewer Enterprise
Section V: Program 3000: Community Services
This section includes detailed information about the FY 2008 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 Building Maintenance V-18
• 3600 Transportation V-22
• 3700 Water Enterprise V-26
• 3800 Sewer Enterprise V-30
FY 2008 Recommended Budget&Financing Plan V-1 March 23, 2007
Program: Community Services
Subprogram: 3100 DPW Oversight Town of Lexington FY 2008 Program Budget
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. The duties of
this staff 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. Complete the American Public Works Association self-assessment portion of the Accreditation
process.
3. Re-evaluate the Administrative and Operations office assignments and functions.
4. Re-organize the Engineering office.
5. Draft and present 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 the setting of priorities for remedies.
7. Continue to work with the Energy Committee to find energy savings for streetlights.
8. Continue to proactively maintain a cost effective lighting system, reducing outage frequency
and down time and providing safety along Lexington's roadways.
9. Develop a plan to standardize the types of streetlights used taking into consideration energy
efficiency, useful life and aesthetics.
FY 2008 Recommended Budget&Financing Plan V-2 March 23, 2007
Program: Community Services
Subprogram: 3100 DPW Oversight Town of Lexington FY 2008 Program Budget
Public Works Director
Manager of Operations Town Engineer Management Analyst Office Manager
Lead Clerk Asst. To Engineer Dept. Acct. Clerk
Departmental Clerks Senior Civil Engineer
Engineering Assistant
Engineering Aide
Authorized/Appropriated Staffing
FY 2004 FY 2005 FY 2006 FY 2007 FY 2008
Actual Actual Actual Actual Recommended
Element 3110: DPW Admin.
Director of Public Works 1 1 1 1 1
Manager of Operations 0 0 0 1 1
Management Analyst 0.6 0.6 0.6 0.6 0.6
Office Manager 2 1 1 1 1
Administrative Assistant 0 0 0 0 0
Department Lead Clerk 0 1 1 1 1
Department Account Clerk 2 2 2 2.6 2.6
sub-total FTE 6.6 6.6 6.6 7.2 7.2
sub-total FT/PT 6FT/ 6FT/ 6FT/ 7FT/ 7FT/'
4 PT 1 PT 1 PT 1 PT 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 6.7 6.7 6.71>
sub-total FT/PT 6 FT/ 6 FT/ 6 FT/ 6 FT/ 6 FT/
1 PT 1 PT `r 1 PT 1 PT 1 PT
FY 2008 Recommended Budget&Financing Plan V-3 March 23, 2007
Program: Community Services
Subprogram: 3100 DPW Oversight Town of Lexington FY 2008 Program Budget
Budget Recommendations:
The FY2008 budget recommendation represents an increase of $126,152, or 10.45 percent over the
FY2007 Adjusted Budget. At the time of the preparation of this budget recommendation, collective
bargaining agreements with the staff in this department have not been reached for FY2008.
Recommended Budget: This is a level-service budget except where noted below. The significant
changes include:
1. $13,809 increase in DPW Administration salaries related to salary step increases and other
contractual adjustments.
2. $14,005 increase in DPW Engineering salaries related to salary step increases and other
contractual adjustments.
3. $65,000 increase in the DPW Engineering Division for contractual services. Of this amount,
$50,000 is budgeted for environmental mitigation and monitoring (police station site). This
amount was previously funded through the Chapter 90 transportation program, however the
State no longer allows Chapter 90 reimbursement for environmental mitigation and
monitoring. $15,000 is budgeted for methane gas monitoring at Lincoln Park (previously a
Town landfill). This was previously funded in the Recreation Enterprise fund. It is more
appropriately budgeted as a general fund expense, however.
4. $33,473 increase for street light energy costs and repairs/maintenance.
Budget Requests Not Recommended by the Town Manager: The following program improvement
request has been made by the Public Works Director:
1. $4,474 for salaries to increase the hours of the Management Analyst.
FY 2008 Recommended Budget&Financing Plan V-4 March 23, 2007
Program: Community Services
Subprogram: 3100 DPW Oversight Town of Lexington FY 2008 Program Budget
Budget Summary
Funding Sources FY 2006 FY 2007 FY 2008 FY 2008 Dollar Percent
Actual Adjusted Requested Recommend Increase Increase
Tax Le 505,508 776,255 940,817 943,676 167,421 21.57°k
Enterprise Funds Indirects 462,727 415,452 399,831 384,798 (30,655) -7.38°k
Fees&Charges $ 90,359 $ 14,923 $ 4,308 $ 4,308 $ (10,615) -71.13°k
Parking Fund $ 85,719 $ 11,114 $ - $ - $ (11,114) -100.00°k
Charges for Service $ 4,640 $ 3,809 $ 4,308 $ 4,308 $ 499 13.10°k
Total 3100 DPW Oversight 1,058,594 1,206,630 1,344,956 1,332,782 126,152 10.45%
Appropriation Summary FY 2006 FY 2007 FY 2008 FY 2008 Dollar Percent
Actual Adjusted Requested Recommend Increase Increase
!Compensation 689,776 854,564 882,378 877,378 22,814 2.67%
Expenses $ 328,771 $ 352,066 $ 462,578 $ 455,404 $ 103,338 29.35%
Total 3100 DPW Oversight $ 1,018,547 $ 1,206,630 $ 1,344,956 $ 1,332,782 $ 126,152 10.45%
Level-Service Requests FY 2006 FY 2007 FY 2008 FY 2008 Dollar Percent
Actual Adjusted Requested Recommend Increase Increase
To 3110 DPW Administration 332,590 445,193 459,002 458,867 13,674 3.07%
Totaltal 3120 En ineerin 377,313 429,948 493,953 508,953 79,005 18.38%
Total 3130 Street Lighting 308,644 331,489 392,001 364,962 33,473 10.10%
Total 3100 DPW Oversight 1,018,547 1,206,630 1,344,956 1,332,782 126,152 10.45%
Object Code Summary FY 2006 FY 2007 FY 2008 FY 2008 Dollar Percent
Actual Adjusted Requested Recommend Increase Increase
Salaries&Wages $ 653,019 $ 816,764 $ 843,278 $ 843,278 $ 26,514 3.25%
Overtime $ 36,757 $ 37,800 $ 39,100 $ 34,100 1 $ (3,700) -9.79%
Compensation $ 689,776 $ 854,564 $ 882,378 $ 877,378 $ 22,814 2.67%
Contractual Services $ 63,613 $ 84,467 $ 136,367 $ 149,367 $ 64,900 76.83%
Utilities 236,561 232,239 290,351 270,177 37,938 16.34%
Supplies 28,597 33,500 34,000 34,000 500 1.49%
Small Capital - 1,860 1,860 1,860 - 0.00%
Expenses $ 328,771 $ 352,066 $ 462,578 $ 455,404 1 $ 103,338 1 29.359k
Total 3100 DPW Oversight 1 018 547 1 206 630 1 344 956 1 332 782 126 152 1 10.45%
FY 2008 Recommended Budget&Financing Plan V-5 March 23, 2007
Program: Community Services
Subprogram: 3200 DPW Highway Town of Lexington FY 2008 Program Budget
Mission: The Highway Division maintains the town streets, sidewalks and storm water management
inlets providing for the safe movement of vehicular traffic. The Division performs minor construction
repairs, removes snow and ice from streets, installs traffic signs and lane or line markers and
supervises the work of contractual service providers who perform repairs, cleaning or maintenance
work. 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 of all public streets, sidewalks, town parking lots, drains and
brooks, performing minor construction repairs, installing traffic signs and lane or line markers, and
cleaning 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 2008 Recommended Budget&Financing Plan V-6 March 23, 2007
Program: Community Services
Subprogram: 3200 DPW Highway Town of Lexington FY 2008 Program Budget
Public Works Director
Manager of Operations
Highway Superintendent
Crew Chief Information Coordinator Equipment Foreman
Heavy Equip. Oper Grader-Shovel Operator. Mechanic
Truck DriNer/Laborer
Authorized/Appropriated Staffing
FY 2004 FY 2005 FY 2006 FY 2007 FY 2008
Actual Actual Actual Actual Recommended
Element 3210: Highway Maintenance
Manager of Op. /Supt. Of Highways 0 1 1 0 0
Supt. of Equip., Highways & Drains 1 0 0 1 1
Crew Chief 3 3 3 3 3
Laborer 2 2 0 0 0
Heavy Equipment Operators/Painters 2 2 7 7 7
Light Equipment Operator 3 3 0 0 0
Grader-Shovel Operator 1 1 1 1 1
Information Coordinator 1 1 1 1 1
Seasonal Laborer 0 0.6 1.2 1.2 1.2
sub-total FTE 13 13.6 14.2 14.2 14.2
sub-total FT/PT> 131FT/ 13 FT/ 13 FT/> 131FT/ 13 FT/
O PT 1 PT 2 PT 2 PT 2 PT
Element 3220: Road Machinery
Equipment Foreman 1 1 1 1 1
Mechanic 3 3 3 3 3
sub total FTE >r 4 4 4 4r 4
sub-total FT/PT 4'FT/ 4 FT/ 4 FT/'' 4'FT/ 4 FT/
OPT OPT 0PT ' 0PT 0PT
7
FY 2008 Recommended Budget&Financing Plan V-7 March 23, 2007
Program: Community Services
Subprogram: 3200 DPW Highway Town of Lexington FY 2008 Program Budget
Budget Recommendations:
The FY2008 budget recommendation represents a decrease of $30,662, or 1.4 percent under the
FY2007 Adjusted Budget. It continues to include $63,150 of salary for a Highway Superintendent
that was funded by the FY2007 override. At the time of the preparation of this budget
recommendation, a collective bargaining agreement with the DPW Union has not been reached for
FY2008.
Recommended Budaet: This is a level-service budget except where noted below. The significant
changes include:
1. $31,746 increase in the Highway compensation budget. This includes: a $20,000 increase in
wages which is a re-allocation of regular wages from the Snow Removal budget to fully fund
the Highway personal services; a $15,000 increase in overtime for the initial street sweeping
in the spring that was previously charged to Snow Removal and some minor decreases.
2. $55,957 decrease in the Road Machinery expenses. This change is primarily due to a $24,600
increase in the fuel budget and a $89,500 decrease in the vehicle replacement budget.
3. $95,495 decrease in small capital. This reflects a reduction in the purchase of five vehicles
(sedans) to replace existing high maintenance, fuel inefficient vehicles assigned to various
Town departments. While the Town will continue its program to move to fuel-efficient
vehicles, financial constraints for fiscal year 2008 will lengthen the number of years to
accomplish this goal.
Budaet Requests Not Recommended by the Town Manager: None requested.
FY 2008 Recommended Budget&Financing Plan V-8 March 23, 2007
Program: Community Services
Subprogram: 3200 DPW Highway Town of Lexington FY 2008 Program Budget
Budget Summary
Funding Sources FY 2006 FY 2007 FY 2008 FY 2008 Dollar Percent
Actual Adjusted Requested Recommended Increase Increase
Tax Le 1,585,181 1,677,594 1,730,973 1,707,849 30,255 1.80°k
Enterprise Funds Indirects 382,002 369,587 355,690 355,690 (13,896) -3.76°k
Fees&Charges 65,907 77,021 65,000 30,000 (47,021) -61.05°k
Parking Fund $ 65,907 $ 77,021 $ 65,000 $ 30,000 $ (47,021) -61.05°k
Total 3200 Highway 2,033,090 2,124,202 2,151,663 2,093,540 (30,662) -1.44%
Appropriation Summary FY 2006 FY 2007 FY 2008 FY 2008 Dollar Percent
Actual Adjusted Requested Recommended Increase Increase
!Compensation 1,122,674 854,797 894,993 886,543 31,746 3.71°k
Expenses $ 1,275,187 $ 1,269,405 $ 1,256,670 $ 1,206,997 $ (62,408) -4.92%
Total 3200 Highway 2,397,860 2,124,202 2,151,663 2,093,540 30 662
Level-Service Requests FY 2006 FY 2007 FY 2008 FY 2008 Dollar Percent
Actual Adjusted Requested Recommended Increase Increase
Total 3210 Hi hwa Maintenance 819,199 854,729 894,572 879,960 25 231 2.95°k
Total 3220 Road Machinery $ 476,324 $ 659,300 $ 646,843 $ 603,343 $ (55,957) -8.49%
Total 3230 Snow Removal $ 1,102,337 $ 610,173 $ 610,248 $ 610,237 $ 64 0.01%
Total 3200 Highway 2,397,860 2,124,202 2,151,663 2,093,540 30 662 -1.44%
Object Code Summary FY 2006 FY 2007 FY 2008 FY 2008 Dollar Percent
Actual Adjusted Requested Recommended Increase I Increase
Salaries&Wages $ 834,788 $ 768,686 $ 773,674 $ 770,674 $ 1,988 0.26%
Overtime $ 287,886 1 $ 86,111 1 $ 121,319 1 $ 115,869 1 $ 29,758 1 34.56%
Compensation $ 1,122,674 $ 854,797 $ 894,993 $ 886,543 $ 31,746 3.71%
Contractual Services 462 983 382 960 412 100 406 100 23 140 6.04%
Utilities 15 782 164 900 1 189,200 189 027 24 127 14.63%
Supplies 769 941 530 450 516 270 516 270 14 180 -2.67%
Small Capital 26 481 191 095 139,100 95 600 95 495 -49.97%
Expenses $ 1,275,187 $ 1,269,405 $ 1,256,670 $ 1,206,997 1 $ (62,408) -4.92%
Total 3200 Highway 2 397 860 $ 2,124,202 $ 2,151,663 2,093,540 (30,662)1 -1.44%
FY 2008 Recommended Budget&Financing Plan V-9 March 23, 2007
Program: Community Services
Subprogram: 3300 Public Grounds Town of Lexington FY 2008 Program Budget
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 Park 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 put excessive demands on these facilities. This past year a new turf
program was implemented at the football field and on one of the soccer fields leading to a marked
improvement of the safety and playability of these fields.
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-or-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.
The level of turf maintenance is the single most important factor for the safety and playability of
athletic fields.
Staff works with the Recreation, Tree and Bike Path Committees.
Departmental Initiatives:
1. Continue to implement a proactive park maintenance program which provides safe, well
maintained, aesthetically pleasing park, athletic field and public grounds areas.
2. Subject to funding, develop a program to improve two turf areas per year.
3. Strive to plant as many trees as possible to reduce the overall deficit of trees removed to
trees planted.
4. Continue to improve the turf quality at Westview Cemetery.
FY 2008 Recommended Budget&Financing Plan V-10 March 23, 2007
Program: Community Services
Subprogram: 3300 Public Grounds Town of Lexington FY 2008 Program Budget
Public Works Director
Manager of Operations
Superintendent of Public C3ounds
Crew Chief Crew Chief Cemetery Foreman
Leadman Heavy Equip. Oper. Arboni Crew Chief Dept. Clerk
Laborer/Driver Heavy Equip. Oper.
Authorized/Appropriated Staffing
FY 2004 FY 2005 FY 2006 FY 2007 FY 2008
Actual Actual Actual Actual Recommended
Element 3310: Parks Division
Supt. of Public Grounds 1 1 1 1 1
Crew Chief 4 4 4 4 4
Heavy Equipment Operator 2 3 6 6 6
Light Equipment Operator 2 1 0 0 0
Laborer-Truck Driver 4 4 2 2 2
Leadmen 2 2 2 2 2
sub-total FTE 15 15 16 15 15
sub-total FT/PT 15 FT/' 15 FT/ 15 FT/ 15 FT/ 166 FT/
0PT ' 0PT 0PT 0PT ' 0PT
Element 3320: Forestry Division
Arborist 2 2 3 3 3
Crew Chief 2 2 1 1 1
Laborer 0 0 0 0 0
sub-total FTE 4 4 4 4 4
sub-total FT/PT r 4 FTI 4 FT/ 4 FT/ 4 FT/ tr 4 FT/
0PT ' 0PT APT 0PT 0PT
Element 3330: Cemetery Division
Cemetery Foreman 1 1 1 1 1
Crew Chief 0 0 1 1 1
Heavy Equipment 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 3 4 4 4
sub-total FT/PT r 3 FT/tr 3 FT/ >4 FT/ 4 FT/ tr 4 FT/
0PT ' 0PT 0PT 0PT ' 0PT
OPT OPT OPT OPT OPT 2008 Recommended Budget&Financing Plan V-11 March 23, 2007
Program: Community Services
Subprogram: 3300 Public Grounds Town of Lexington FY 2008 Program Budget
Budget Recommendations:
The FY2008 budget recommendation represents a decrease of $35,032 for the General Fund and
Revolving Funds. The budget recommendation for the General Fund only is an increase of $17,968 or
1.4 percent. This budget continues to include $5,000 in salaries and expenses (tree planting) that
were funded by the FY2007 override. At the time of the preparation of this budget recommendation,
a collective bargaining agreement with the DPW Union has not been reached for FY2008.
Recommended Budget: This is a level-service budget except where noted below. The significant
changes include:
1. $8,223 increase for salary step increases and other contractual adjustments.
2. $7,500 increase in Park expenses to continue the turf maintenance program at two additional
athletic fields.
3. $2,700 increase in Cemetery expenses for higher costs for utilities and turf related supplies.
Budget Requests Not Recommended by the Town Manager: The following program improvement
request has been made by the DPW Director and Tree Committee:
1. An additional $24,000 for tree planting on streets and public grounds.
FY 2008 Recommended Budget&Financing Plan V-12 March 23, 2007
Program: Community Services
Subprogram: 3300 Public Grounds Town of Lexington FY 2008 Program Budget
Budget Summary
Funding Sources FY 2006 FY 2007 FY 2008 FY 2008 Dollar Percent
Actual Adjusted Requested Recommended Increase Increase
Tax Le 909,642 943,376 969 155 964 400 21 024 2.23%
Enterprise Funds(Indirects) $ 75,000 $ 100,000 $ 100,000 $ 100,000 $ - 0.00%
Fees&Charges 129 035 121 191 118 135 118 135 3 056 -2.52%
Fees 129 035 121 191 118 135 118 135 3 056 -2.52%
Directed Funding 100 000 100 000 100 000 100 000 - 0.00%
Cemetary Trust $ 100,000 $ 100,000 $ 100,000 $ 100,000 $ - 0.00%
Revolving Funds 48 338 108 000 108 000 55 000 53 000 -49.07%
Burial Containers 43 325 33 000 33 000 35 000 2 000 1 6.06%
Tree $ 5,013 $ 75,000 $ 75,000 1 $ 20,000 1 $ (55,000) -73.33%
Total 3300 Public Grounds 1,262,015 1,372,567 1,395,290 1,337,535 35 032 -2.55%
Appropriation Summary FY 2006 FY 2007 FY 2008 FY 2008 Dollar Percent
Actual Adjusted Re uested Recommended Increase Increase
!Compensation 969 030 1 072 067 1 084 590 1 080 245 90 8 223 0.77°k
Expenses $ 229,244 $ 300f500 $ 310,700 $ 257,2 $ (43,255) -14.39%
Total 3300 Public Grounds 1,198,274 1 372 567 1,395,290 1 337 535 35 032 -2.55%
Level-Service Requests FY 2006 FY 2007 FY 2008 FY 2008 Dollar Percent
Actual Adjusted Re uested Recommended Increase Increase
Total 3310 Parks Divison 733 574 805 189 818 382 813,757 8 568 1.06°k
Total 3320 Forestry $ 205,773 $ 298,164 $ 302,857 $ 247,814 1 $ (50,350) -16.89°k
Total 3330 Cemetery $ 258,927 $ 269,214 $ 274,051 $ 275,964 1 $ 6,750 2.51°k
Total 3300 Public Grounds $ 1,198,274 $ 1,372,567 $ 1,395,290 $ 1,337,535 $ (35,032) -2.55%
Object Code Summary FY 2006 FY 2007 FY 2008 FY 2008 Dollar Percent
Actual Adjusted Requested Recommended Increase Increase
Salaries&Wages $ 895,503 $ 1,010,152 $ 1,018,210 1 $ 1,018,210 $ 8,058 0.80%
Overtime $ 73,527 $ 61,915 $ 66,380 $ 62,080 $ 165 0.27%
Compensation $ 969,030 $ 1,072,067 $ 1,084,590 $ 1,080,290 $ 8,223 0.77%
Contractual Services $ 121,418 $ 95,700 $ 98,000 $ 98,000 $ 2,300 2.40%
Utilities $ 12,484 $ 28,200 $ 30,200 $ 29,745 $ 1,545 5.48%
Supplies $ 91,876 $ 167,100 $ 173,200 $ 120,200 $ (46,900) -28.07°k
Small Capital $ 3,466 $ 9,500 $ 9,300 $ 9,300 $ (200) -2.11%
Expenses 1 $ 229,2441 $ 300,5001 $ 310,7001 $ 257,245 $ (43,255) -14.39%
Total 3300 Public Grounds $ 1,198,274 1 $ 1,372,567 1 $ 1,395,290 1 $ 1,337,535 1 $ (35,032) -2.550to
FY 2008 Recommended Budget&Financing Plan V-13 March 23, 2007
Program: Community Services
Subprogram: 3400 Environmental Services Town of Lexington FY 2008 Program Budget
Mission: The Environmental Services Division manages the solid waste generated by residents by
educating the residents in ways to reduce the solid waste they generate, accelerating 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 will enter into a new contract for
the collection and transportation of solid waste. This contract is expected to be awarded in mid-
March 2007.
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 drop-off collections of televisions, computer monitors and other electronics
(CRT's) and corrugated cardboard. In FY2008, the Town will enter into a new contract for the
collection and transportation of recyclables. This contract is expected to be awarded in mid-March
2007.
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. Strive to reduce residential, municipal and school trash tonnage through education, outreach
and expansion of reuse and recycling programs and access.
a. Implement mandatory recycling by-law: increase current recycling setout rate of 70%
to reach a 100% setout rate.
b. Expand reuse/recycling options at Hartwell Avenue facility for materials such as scrap
metal items, hard cover books, textiles and other difficult-to-manage materials that can
be cost-effectively diverted from the waste stream.
c. Expand recycling access at all municipal buildings and all Lexington public schools to
recycle more paper, cardboard, and plastic, glass and metal containers at all
municipal/school buildings.
d. Develop and implement best management practices/standard operating procedures for
DPW generated materials such as catch-basin cleaning, street sweepings, roadway and
yard waste.
2. Implement successful transition of curbside refuse and recycling programs from the current
contractor Waste Management to JRM Hauling and Recycling Services, Inc. starting July 1,
2007.
3. Update current Hartwell Avenue Service Plan and develop a formal short and long term
Business Plan for the Hartwell Avenue site.
4. Research long-term and short-term trash disposal options and markets as the current disposal
contract with Wheelabrator North Andover will expire June 2010.
FY 2008 Recommended Budget&Financing Plan V-14 March 23,2007
Program: Community Services
Subprogram: 3400 Environmental Services Town of Lexington FY 2008 Program Budget
Public Works Director
Manager of Operations
Superintendent of Environmental Services
Heavy Equipment
O pe rato r
Authorized/Appropriated Staffing
FY 2004 FY 2005 FY 2006 FY 2007 FY 2008
Actual Actual Actual Actual Recommended
Element 3420: Recycling
Supt. of Environmental Services 1 1 1 1 1
Heavy Equipment Operator 1 1 1 1 1
Seasonal 0 0 0.3 0.3 0.3
FY 2008 Recommended Budget&Financing Plan V-15 March 23,2007
Program: Community Services
Subprogram: 3400 Environmental Services Town of Lexington FY 2008 Program Budget
Budget Recommendations:
The FY2008 budget recommendation represents a decrease of $125,772 or 4.9 percent less than the
FY2007 Adjusted Budget. It continues to include the $72,000 in expenses (curbside yard waste
collection program) that were funded by the FY2007 override. At the time of the preparation of this
budget recommendation, collective bargaining agreements with the staff of the Environmental
Services Division have not been reached for FY2008.
Recommended Budaet: This is a level-service budget, except where noted below. The significant
changes include:
1. $80,552 decrease in the refuse collection contract.
2. $26,719 transfer of salary from the general fund/recycling to the composting revolving fund to
more accurately budget this cost.
3. $74,620 decrease in expenses that largely reflect the new recycling collection contract and the
purchase of recycling containers.
4. $29,400 increase in refuse disposal tipping fees which is based on a higher rate per ton
consistent with the Town's contract, and the disposal of an additional 200 tons of solid waste
based an increasing number of residential households in Lexington.
5. $89,000 increase for the newly created Minuteman Household Hazardous Waste Product
(MHHP) Revolving Fund that reflects growth in this program. This is not funded through the
tax levy, but rather through fees collected at the MHHP facility on Hartwell Avenue.
Budget Requests Not Recommended by the Town Manager: The following program improvement
request has been made by the DPW Director:
1. $44,600 for salary and benefits for a Heavy Equipment Operator at the Compost facility.
FY 2008 Recommended Budget&Financing Plan V-16 March 23,2007
Program: Community Services
Subprogram: 3400 Environmental Services Town of Lexington FY 2008 Program Budget
Budget Summary
Funding Sources FY 2006 FY 2007 FY 2008 FY 2008 Dollar Percent
Actual Adjusted Requested Recommended Increase Increase
Tax Levy $ 2,266,434 $ 2,290,847 $ 2,448,880 $ 2,048,841 $ (242,006) -10.56%
Enterprise Funds(Indirects) $ - $ - $ - $ - 0.00%
Revolving Funds $ 347,774 $ 268,800 $ 296,034 $ 385,034 $ 116,234 43.24%
Compost Operations $ 282,290 $ 182,800 $ 210,034 $ 210,034 $ 27,234 14.90%
MHHP Operations $ 65,484 $ 86,000 $ 86,000 $ 175,000 $ 89,000 103.49%
Total 3400 Environmental Sam. $ 2,614,208 $ 2,559,647 $ 2,744,914 $ 2,433,875 1 $ (125,772) -4.910/o
Appropriation Summary FY 2006 FY 2007 FY 2008 FY 2008 Dollar Percent
Actual Adjusted Requested Recommended Increase I Increase
Compensation $ 128,441 $ 132,513 $ 133,034 $ 133,034 $ 521 0.39%
Expenses $ 2,201,324 $ 2,427,134 $ 2,611,880 $ 2,300,841 $ (126,293) -5.20%
Total 3400 Environmental Sam. $ 2,329,764 $ 2,559,647 $ 2,744,914 $ 2,433,875 1 $ (125,772) -4.91%
Level-Service Requests FY 2006 FY 2007 FY 2008 FY 2008 Dollar Percent
Actual Adjusted Requested Recommended Increase Increase
Total 3410 Refuse Collection $ 764,7 22 $ 804,480 $ 884,928 $ 723,928 $ (80,552) -10.01%
Total 3420 Recycling $ 1,092,013 $ 1,145,167 $ 1,220,586 $ 1,070,547 $ (74,620) -6.52%
Total 3430 Refuse Disposal $ 473,039 $ 610,000 $ 639,400 $ 639,400 $ 29,400 4.82°k
Total 3400 Environmental Sam. $ 2,329,764 $ 2,559,647 $ 2,744,914 $ 2,433,875 $ (125,7---
Object Code Summary FY 2006 FY 2007 FY 2008 FY 2008 Dollar Percent
Actual Adjusted Requested Recommended Increase Increase
Salaries&Wages 116 452 116 523 117 044 117 044 521 0.45%
Overtime $ 11,989 $ 15,990 $ 15,990 $ 15,990 $ - 0.00%
Com ensadon 128,441 132,513 133,034 133,034 521 0.39%
Contractual Services 2,140,409 2,395,411 2,590,370 2,279,370 (116,041) -4.84%
Utilities $ 770 $ 2,500 $ 2,510 $ 2,471 $ (29) -1.16%
Supplies $ 60,145 $ 29,223 $ 19,000 $ 19,000 $ (10,223) -34.98%
Small Capital - - - - - 0.00°k
Expenses $ 2,201,324 $ 2,427,134 $ 2,611,880 $ 2,300,841 $ (126,293J -5.20%
Total 3400 Environmental Serv. 2 329 764 2 559 647 2 744 914 2 433 875 125 772 -4.91%
FY 2008 Recommended Budget&Financing Plan V-17 March 23,2007
Program: Community Services
Subprogram: 3500 Building Maintenance Town of Lexington FY 2008 Program Budget
Mission: The Building Maintenance Division works to provide safe, clean, healthy and energy-
efficient municipal facilities for the public and Town employees while protecting the integrity of these
facilities that are historic or located in an historic area of Town.
At the time of the preparation of this budget document, the Board of Selectmen and School
Committee are continuing to discuss creating a combined Town/School facility department. If this
combined department goes forward, Town Meeting will be presented with a revised budget for all
Town and School facilities.
Budget Overview
The Building Maintenance Division provides custodial services, preventative maintenance, repairs and
renovations of Town buildings. This budget includes all utility costs, routine maintenance and
emergency repair contracts for all mechanical and office equipment, repair or replacement of office
furniture and one-time infrastructure repairs.
Departmental Initiatives:
1. The Building Maintenance Division and other DPW personnel will continue to work with the
Energy Committee to find energy savings and efficiencies.
2. Continue to monitor contracted cleaning services of buildings to assure quality and cost-
effectiveness.
3. Continue to be proactive about preventive and routine maintenance of mechanical equipment
to avoid more costly repairs.
FY 2008 Recommended Budget&Financing Plan V-18 March 23, 2007
Program: Community Services
Subprogram: 3500 Building Maintenance Town of Lexington FY 2008 Program Budget
Public Works Director
Manager of Operations
Building Maintenance Superintendent
Working Foreman
Bldg. Maintenance Tech
Custodian
Authorized/Appropriated Staffing
FY 2004 FY 2005 FY 2006 FY 2007 FY 2008
Actual Actual Actual Actual Recommended
Element 3510: Building Maintenance
Superintendent 1 1 1 1 1
Foreman 1 1 1 1 1
Technician 1 1 1 1 1
Custodian 6.4 5.4 5.4 5.4 5.4
FY 2008 Recommended Budget&Financing Plan V-19 March 23, 2007
Program: Community Services
Subprogram: 3500 Building Maintenance Town of Lexington FY 2008 Program Budget
Budget Recommendations:
The FY2008 budget recommendation represents a decrease of $6,007 less than the FY2007 Adjusted
Budget. It continues to include $25,000 in expenses (preventative maintenance) that were funded by
the FY2007 override. At the time of the preparation of this budget recommendation, a collective
bargaining agreement with the DPW/Custodians Union has not been reached for FY2008.
Level Services: This is a level-service budget. The significant changes include:
1. $4,044 decrease in compensation due to hiring new staff at a lower amount than their
predecessor.
2. $1,725 decrease in utility costs.
Budget Requests Not Recommended by the Town Manager: None requested.
FY 2008 Recommended Budget&Financing Plan V-20 March 23, 2007
Program: Community Services
Subprogram: 3500 Building Maintenance Town of Lexington FY 2008 Program Budget
Budget Summary
Funding Sources FY 2006 1 FY 2007 FY 2008 FY 2008 Dollar percent
Actual Adjusted Requested Recommended Increase Increase
Tax Levy $ 811,219 $ 1,000,480 $ 1,002,985 $ 996,747 $ (3,734) -0.37%
Enterprise Funds(Indirects) $ 62,498 $ 60,467 $ 58,193 $ 58,193 $ (2,274) -3.76%
Fees&Charges $ - $ - $ - $ - 0.00%
Total 3500 Building Maintenance $ 873,717 $ 1,060,947 $ 1,061,178 $ 1,054,940 $ (6,007) -0.57%
Appropriation Summary FY 2006 FY 2007 FY 2008 FY 2008 Dollar percent
Actual Adjusted Requested I Recommended Increase I Increase
Compensation $ 302,270 1 $ 346,389 1 $ 348,345 1 $ 342,345 1 $ (4,044) -1.17%
Expenses $ 625,856 1 $ 714,558 1 $ 712,833 1 $ 712,595 1 $ (1,963) -0.27%
Total 3500 Building Maintenance $ 928,127 $ 1,060,947 $ 1,061,178 $ 1,054,940 1 $ (6,007) -0.57%
Level-Service Requests FY 2006 FY 2007 FY 2008 FY 2008 1 Dollar percent
Actual Adjusted Requested Recommended I Increase I Increase
Total 3510 Building Maintenance $ 928,127 $ 1,060,947 $ 1,061,178 $ 1,054,940 1 $ (6,007) -0.57%
Total 3500 Building Maintenance $ 928,127 $ 1,060,947 $ 1,061,178 $ 1,054,940 1 $ (6,007) -0.57%
Object Code Summary FY 2006 FY 2007 FY 2008 FY 2008 1 Dollar percent
Actual Adjusted Requested Recommended I Increase I Increase
Salaries&Wages $ 252,203 $ 321,206 $ 322,973 $ 316,973 $ (4,233) -1.32°k
Overtime $ 50,067 $ 25,183 $ 25,372 $ 25,372 $ 189 0.75%
Compensation $ 302,270 $ 346,389 $ 348,345 $ 342,345 $ (4,044) -1.17%
Contractual Services $ 269,779 $ 327,000 $ 327,000 $ 327,000 $ - 0.00%
Utilities $ 288,268 $ 316,950 $ 315,225 $ 314,987 $ (1,963) -0.62%
Supplies 42 455 65,608 65,608 65,608 - 0.00°k
Small Capital 25,355 5,000 5,000 5,000 - 0.00%
Expenses $ 625,856 $ 714,558 $ 712,833 $ 712,595 $ (1,963) -0.27°k
Tota13500 Building Maintenance $ 928,127 $ 1,060,947 $ 1,061,178 $ 1,054,940 $ (6,007) -0.57%
FY 2008 Recommended Budget&Financing Plan V-21 March 23, 2007
Program: Community Services
Subprogram: 3600 Transportation Town of Lexington FY 2008 Program Budget
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 $493,766
FY2008 request to fund the contract, $280,766 comes from the tax levy. Additional funding for
Lexpress includes an MBTA subsidy of $80,000, estimated fare revenue of $80,000, and
Transportation Demand Management funds of $53,000. FY08 will start a new, three-year contract for
the Lexpress mini-bus system.
Parking Operations is the management of the attended Depot Square parking lot, other unattended
lots, and the parking permit program. In FY2008 the new 31 space parking lot behind the NSTAR
building at Edison Way is expected to be in operation.
Transportation staff work 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. Improve Lexpress customer service.
4. Publicize regional transportation options.
5. Increase public awareness of off-street Center parking options in town-operated lots including
the parking permit program.
6. Coordinate interdepartmental efforts of the Traffic Safety Advisory Committee.
FY 2008 Recommended Budget&Financing Plan V-22 March 23, 2007
Program: Community Services
Subprogram: 3600 Transportation Town of Lexington FY 2008 Program Budget
Public Works Director
Transportation Coordinator
Department Clerk(PT)
Parking Operations
Supervisor(PT)
Parking Attendants (PT)
Authorized/Appropriated Staffing
FY 2004 FY 2005 FY 2006 FY 2007 FY 2008
Actual Actual Actual Actual Recommended
Element 3610: Lex ress
Transportation Coordinator 0 1 1 1 0.5
Clerk 0.6 0.6 0.6 0.6 0.3
sub-total FTE 0.6 1.6 1.6 1.6 0.8
sub-total FT/PT'; 0 FT/ 1'FT/ 1 FT/ 1 FT/ 1rFT/
1 PT t 1 PT 1 PT 1 PT 1 PT
Element 3620: Parking Operations
Transportation Coordinator 0 0 0 0 0.5
Clerk 0 0 0 0 0.3
Parking Attendant Supervisor 0.5 0.5 0.5 0.5 0.5
Parking Attendant 2.2 2.2 2.2 2.2 2.2
sub-total FTE 2.7'> 2.7 2.7 2.7 3.5
sub-total FT/PT'; 0 FT/ 0 FT/ 0 FT/ 0 FT/ 0 FT/
5 PT t 5 PT 5 PT 5 PT 5 PT
FY 2008 Recommended Budget&Financing Plan V-23 March 23, 2007
Program: Community Services
Subprogram: 3600 Transportation Town of Lexington FY 2008 Program Budget
Budget Recommendations:
The FY2008 budget recommendation represents an increase of $42,111, or 7.3 percent over the
FY2007 Adjusted Budget. It continues to include $50,000 in expenses (Lexpress operations) that
were funded by the FY2007 override. At the time of the preparation of this budget recommendation,
a collective bargaining agreement with the Transportation staff has not been reached for FY2008.
Recommended Budget: This is a level-service budget except were noted below. The significant
changes include:
1. $4,360 increase for salary step increases and other contractual adjustments.
2. A transfer of approximately $34,000 in salaries from Lexpress to Parking Operations to more
accurately reflect the allocation of staff time between these two elements.
3. $27,751 increase in Lexpress expenses, largely related to the increase in the contractual cost
for this service.
4. $10,000 increase in expenses for Parking Operations, related to the new lease agreement for
the NSTAR parking lot.
Budget Requests Not Recommended by the Town Manager: None requested.
FY 2008 Recommended Budget&Financing Plan V-24 March 23, 2007
Program: Community Services
Subprogram: 3600 Transportation Town of Lexington FY 2008 Program Budget
Budget Summary
Funding Sources FY 2006R22OO7 FY 2008 FY 2008 Dollar Percent
Actual Re nested Recommended Increase Increase
Tax Le 300,469 280,766 280,766 47,116 -14.37%
Enter rise Funds Indirects 0.00%
Fees&Char es 107,098 133,000 133,000 40,000 43.01%
Lex ress Fares 65,955 80,000 80,000 10,000 14.29%
Misc.Gift 23 143 0.00%
TOM Allocation $ 18,000 $ 53,000 $ 53,000 $ 30,000 130.43%
Parking Meter Fund $ 71,1415 $ 125,832 $ 125,832 $ 49,227 64.26%
Grants(MBTA) $ 80,0000 $ 80,000 $ 80,000 1 $ - 1 0.00%
Total 3600 Transportation $ 558,708 1 $ 577,487 $ 619,598 $ 619,598 $ 42,111 7.29%
Appropriation Summary FY 2006 1 FY 2007 FY 2008 FY 2008 Dollar Percent
Actual Adjusted Requested Recommended Increase Increase
Compensation $ 112,344 $ 125,305 $ 129,665 $ 129,665 $ 4,360 3.48%
Expenses $ 435,061 $ 452,182 $ 489,933 $ 489,933 $ 37,751 8.35%
Total 3600 Transportation $ 547,404 $ 577,487 $ 619,598 $ 619,598 $ 42,111 1 7.29%
Level-Service Requests FY 2006 FY 2007 FY 2008 FY 2008 Dollar Percent
Actual Adjusted Requested Recommended Increase I Increase
Total 3610 Lexpress $ 483,601 $ 500,882 $ 493,766 $ 493,766 $ (7,116) -1.42%
Total 3620 Parking Operations $ 63,803 $ 76,605 $ 125,832 $ 125,832 $ 49,227 64.26%
Total 3600 Transportation $ 547,404 $ 577,487 $ 619,598 $ 619,598 $ 42,111 7.29-
Object Code Summary FY 2006 FY 2007 FY 2008 FY 2008 Dollar Percent
Actual Adjusted Requested Recommended Increase Increase
Salaries&Wages $ 112,344 $ 125,305 $ 129,265 $ 129,265 $ 4,360 3.48%
Overtime $ - $ - $ - $ - $ - 0.00%
Compensation $ 112,344 $ 125,305 $ 129,665 $ 129,665 $ 4,360 3.48%
Contractual Services $ 429,997 $ 446,161 $ 483,933 $ 483,933 $ 37,772 8.47%
Utilities $ 2,815 $ 4,550 $ 4,550 $ 4,550 $ - 0.00%
Supplies $ 2,248 $ 1,471 $ 1,450 $ 1,450 $ (21) -1.43%
Small Capital $ - $ - $ - $ - $ - 0.00%
Expenses 1 $ 435,061 1 $ 452,182 $ 489,933 $ 489,933 1 $ 37,751 1 8.35%
Total 3600 Transportation 547,404 577,437 619,593 619,593 42,111 1 7.29010
FY 2008 Recommended Budget&Financing Plan V-25 March 23, 2007
Program: Community Services
Subprogram: 3700 Water Enterprise Town of Lexington FY 2008 Program Budget
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 which 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 with a small administrative fee.
The MWRA provides water to Lexington and greater Boston.
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. In FY07, the $500,000 PILOT was reduced by $125,000
by the Board of Selectmen with the intention of eliminating the PILOT in four years. The FY08 Water
Operating Expenses request has also been decreased by $125,000 for the second year of this four
year PILOT reduction. The Indirect Support from the Water Enterprise Fund to the General Fund has
also been reduced by $38,776 to more accurately reflect the true costs of this General Fund support.
Departmental Initiatives:
1. Continue with the hydrant maintenance program.
2. Complete the Town wide meter change out by installing the last 3200 meters that will be read
via outside indicators. This will all but eliminate estimated readings.
3. Recertify two employees in Backflow/Cross-Connection Devices. 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 2008 Recommended Budget&Financing Plan V-26 March 23, 2007
Program: Community Services
Subprogram: 3700 Water Enterprise Town of Lexington FY 2008 Program Budget
Public Works Director
Manager of Operations
Dept. Clerk
a
erintendent
efX-Conn. Inspector
Grader-Shovel Op.
Authorized/Appropriated Staffing
FY 2004 FY 2005 FY 2006 FY 2007 FY 2008
Actual Actual Actual Actual 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 0 1 1 1 1
Cross Connector Inspector 1 1 2 2 2
Heavy Equipment Operator 2 2 3 3 3
Laborer-Truck Driver 3 2 0 0 0
De rtment Clerk 0 0 0 0.2 0.2
Meter Reader/Laborer 2 2 2 2 2
FY 2008 Recommended Budget&Financing Plan V-27 March 23, 2007
Program: Community Services
Subprogram: 3700 Water Enterprise Town of Lexington FY 2008 Program Budget
Budget Recommendations:
The FY2008 budget recommendation represents an increase of $310,460, or 4.69 percent over the
FY2007 Adjusted Budget. The MWRA water assessment, the largest part of this budget, is estimated
to increase by 10 percent. The MWRA will provide its estimates on this assessment in March 2007.
At the time of the preparation of this budget recommendation, a collective bargaining agreement with
the DPW Union has not been reached for FY2008.
Recommended Budget: This is a level service budget. The significant changes include:
1. $125,000 decrease in expenses related to the Board of Selectmen's policy to phase out
payment-in-lieu-of-taxes from the Water Enterprise Fund to the General Fund.
2. $28,000 decrease in expenses due to the reduction in the vehicle replacement account.
3. $3,000 increase in expenses related to the training required to recertify staff in the backflow
prevention testing program.
4. $403,252 or 10 percent increase in the MWRA assessment. More accurate estimates of
MWRA costs will not be available until March 2007.
5. $38,776 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
department indirect costs and bringing the payment in line with actual costs.
6. $122,730 increase in debt service for previously authorized capital projects and
proposed capital projects shown in Section VI of this budget.
Budget Requests Not Recommended by the Town Manager: None requested.
FY 2008 Recommended Budget&Financing Plan V-28 March 23, 2007
Program: Community Services
Subprogram: 3700 Water Enterprise Town of Lexington FY 2008 Program Budget
Budget Summary
Funding Sources FY 2006 FY 2007 FY 2008 FY 2008 Dollar percent
Actual Adjusted Requested Recommended Increase Increase
Tax Levy $ - $ - $ - $ - $ - #DIV/01.
Enterprise Funds 6,551,046 6,612,785 6,923,245 6,923,245 310,460 4.69%
User Charges $ 6,422,817 $ 6,012,785 $ 6,823,245 $ 6,823,245 $ 810,460 13.48%
Connection Fees 55,106 50,000 50,000 50,000 - 0.00%
Investment Income 8,485 10,000 10,000 10,000 - 0.00%
Misc. Fees 1 40,000 40,000 40,000 - 0.00%
Retained Earnings $ - $ 500,200 $ - $ - $ (500,200) -100.00%
Fees&Charges $ - 1 $ - $ - 1 $ - 1 $ - 0.00°k
Total 3700 Water Enterprise 6,551f046 6 612 785 6 923 245 6 923 245 310 460 1 4.69%
Appropriation Summary FY 2006 FY 2007 FY 2008 FY 2008 Dollar percent
Actual Adjusted Requested Recommended Increase Increase
Compensation $ 570,997 $ 580,799 $ 581,656 $ 581,656 $ 857 0.15%
Expenses $ 817,887 $ 716,835 $ 569,800 $ 569,800 $ (147,035) -20.51%
Debt Service $ 213,150 $ 398,671 $ 490,833 $ 490,833 $ 92,162 23.12%
MWRA $ 3,806,069 $ 4,032,517 $ 4,435,769 $ 4,435,769 $ 403,252 10.00%
Indirects $ 871,119 $ 883,963 $ 845,187 $ 845,187 $ (38,776) -4.39%
Total 3700 Water Enterprise $ 6,279,221 $ 6,612,785 $ 6,923,245 $ 6,923,245 $ 310,460 4.69%
Level-Service Requests FY 2006 FY 2007 FY 2008 FY 2008 Dollar percent
Actual Adjusted Requested Recommended Increase Increase
Total 3710 Water Operations $ 1,602,033 $ 1,696,305 $ 1,642,289 $ 1,642,289 $ (54,016) -3.18°k
Total 3720 MWRA $ 3,806,069 $ 4,032,517 $ 4,435,769 $ 4,435,769 $ 403,252 10.00%
Indirects $ 871,119 $ 883,963 $ 845,187 $ 845,187 $ (38,776) -4.39°k
Total 3700 Water Enterprise $ 6,279,221 $ 6,612,785 $ 6,923,245 $ 6,923,245 $ 310,460 4.69%
Object Code Summary FY 2006 FY 2007 FY 2008 FY 2008 Dollar percent
Actual Adjusted Requested Recommended Increase Increase
Salaries&Wages $ 470,530 $ 462,846 $ 462,819 $ 462,819 $ (27) -0.01%
Overtime $ 100,467 $ 117,953 $ 118,837 $ 118,837 $ 884 0.75%
Compensation $ 570,997 $ 580,799 $ 581,656 $ 581,656 $ 857 0.15%
Contractual Services $ 665,791 $ 499,100 $ 377,000 $ 377,000 $ (122,100) -24.46%
Utilities $ 4,255 $ 3,500 $ 9,050 $ 9,050 $ 5,550 158.57%
Supplies $ 89,080 $ 86,235 $ 83,750 $ 83,750 $ (2,485) -2.88%
Small Capital $ 58,761 $ 128,000 $ 100,000 $ 100,000 $ (28,000) -21.88%
Expenses $ 817,887 $ 716,835 $ 569,800 $ 569,800 $ (147,035) -20.51%
Debt Service $ 213,150 $ 398,671 $ 490,833 $ 490,833 $ 92,162 23.12%
MWRA $ 3,806,069 $ 4,032,517 $ 4,435,769 $ 4,435,769 $ 403,252 10.00%
Indirects i $ 871,1191 $ 883,9631 $ 845,1871 $ 845,187 $ (38,776) 4.39%
Total 3700 Water Enterprise 6 279 221 6 612 785 6 923 245 6 923 245 310 460 1 4.69%
FY 2008 Recommended Budget&Financing Plan V-29 March 23, 2007
Program: Community Services
Subprogram: 3800 Wastewater(Sewer) Enterprise Town of Lexington FY 2008 Program Budget
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 lines. There
are also nine sewage pumping stations owned and 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. In FY07, the $250,000 PILOT was
reduced by $62,500 by the Board of Selectmen with the intention of eliminating the PILOT in four
years. The FY08 Wastewater Operating Expenses request has also been decreased by $62,500 for
the second year of this four year PILOT reduction. The Indirect Support from the Wastewater
Enterprise Fund to the General Fund has also been reduced by $22,773 to more accurately reflect the
true costs of this General Fund support
Departmental Initiatives:
1. Rehab and refurbish all 9 pump stations (one per year) and bring them up to OSHA standards.
2. Clear and repair access routes to all sewer easements.
3. Prioritize and repair problem areas.
4. Continue pipe flushing program and root removal in problem areas.
5. Initiate an educational program related to inflow and infiltration into the Town's sewer lines.
FY 2008 Recommended Budget&Financing Plan V-30 March 23, 2007
Program: Community Services
Subprogram: 3800 Wastewater(Sewer) Enterprise Town of Lexington FY 2008 Program Budget
Public Works Director
Manager of Operations
Dept. Clerk
Water/Sewer Superintendent
CrewChief
Heavy Equipment Op. H Laborer/iruckDriver
Authorized/Appropriated Staffing
FY 2004 FY 2005 FY 2006 FY 2007 FY 2008
Actual Actual Actual Actual Recommended
Superintendent of Water&Sewer 0.5 0.5 0.5 0.5 0.5
Crew Chief 1 1 1 1 1
Foreman 0 0 0 0 0
Heavy Equipment Operator 1 1 2 2 2
Department Clerk 0.2 0.2
Laborer 1 1 0 0 0
FY 2008 Recommended Budget&Financing Plan V-31 March 23, 2007
Program: Community Services
Subprogram: 3800 Wastewater(Sewer) Enterprise Town of Lexington FY 2008 Program Budget
Budget Recommendations:
The FY2008 budget recommendation represents an increase of $617,653, or 8.3 percent over the
FY2007 Adjusted Budget. The MWRA assessment, the largest part of this budget, is estimated to
increase by 10 percent. The MWRA will provide its estimates on this assessment in March 2007. At
the time of the preparation of this budget recommendation, a collective bargaining agreement with
the DPW Union has not been reached for FY2008.
Recommended Budaet: This is a level-service budget. The significant changes include:
1. $62,500 decrease in expenses related to the Board of Selectmen's policy to phase out
payment-in-lieu-of-taxes from the Wastewater Enterprise Fund to the General Fund.
2. $12,000 increase in expenses related to electricity.
3. $563,383 or 10 percent increase in the MWRA assessment. More accurate estimates of
MWRA costs will not be available until March 2007.
4. $22,773 decrease in the indirect cost payment from the Wastewater Enterprise Fund to the
General Fund. This is the result of the Finance Department analyzing wastewater department
indirect costs and bring this payment in line with actual costs.
5. $125,339 increase for debt service for previously authorized capital projects and projects
proposed in Section VI of this budget.
Budaet Requests Not Recommended by the Town Manager: None requested.
FY 2008 Recommended Budget&Financing Plan V-32 March 23, 2007
Program: Community Services
Subprogram: 3800 Wastewater(Sewer) Enterprise Town of Lexington FY 2008 Program Budget
Budget Summary
Funding Sources FY 2006 FY 2007 FY 2008 FY 2008 Dollar Percent
Actual Adjusted Requested Recommended Increase Increase
Tax Le - - - - 0.00%
Enterprise Funds 7,438,503 7,459,559 8,077,212 8,077,212 617,653 8.28%
User Charges $ 7,296,183 $ 7,398,559 $ 8,016,212 $ 8,016,212 $ 617,653 8.35%
Connection Fees 1,635 1,000 1,000 1,000 - 0.00%
Investment Income $ 12,005 $ 10,000 $ 10,000 $ 10,000 $ - 0.00%
Misc. Fees 128,681 50,000 50,000 50,000 - 0.00%
Fees&Charges $ - $ - $ - $ - $ - 0.00%
Total 3800 Sewer Enterprise $ 7,438,503 $ 7,459,559 $ 8,077,212 $ 8,077,212 $ 617,653 1 8.28%
Appropriation Summary FY 2006 FY 2007 FY 2008 FY 2008 Dollar Percent
Actual Adjusted Requested Recommended Increase Increase
Compensation 227,985 241,161 245,291 245,291 4,130 1.71°k
Expenses $ 518,448 $ 478,972 $ 430,272 $ 430,272 $ (48,700) -10.17°k
Debt Service 275,950 351,643 473,256 473,256 121,613 34.58°k
MWRA 5,257,126 5,633,833 6,197,216 6,197,216 563,383 10.00%
Indirects $ 821,798 $ 753,950 $ 731,177 $ 731,177 $ (22,773) -3.02°k
Total 3800 Sewer Enterprise 7,101,306 7,459,559 8,077,212 8,077,212 617,653 8.280/c
Level-Service Requests FY 2006 FY 2007 FY 2008 2008 Dollar Percent
Actual Adjusted Requested RecomFY mended Increase Increase
Total 3810 Sewer Enter rise 1,022,382 1 071 776 1 148 819 1 148 819 77 043 7.19°k
Total 3820 MWZ 5 257 126 5 633 833 6 197 216 6 197 216 563 383 10.MR
Indirects $ 821,798 $ 753,950 1 $ 731,177 $ 731,177 1 $ (22,773) -3.02%
Total 3800 Sewer Enterprise 7,101,306 7,459,559 8,077,212 8,077,212 617,653 1 8.280/o
Object Code Summary FY 2006 FY 2007 FY 2008 FY 2008 Dollar Percent
Actual Adjusted Requested Recommended Increase Increase
Salaries&Wages $ 167,738 $ 189,911 1 $ 193,656 $ 193,656 1 $ 3,745 1 1.97%
Overtime 60,247 51,250 51,635 51,635 385 1 0.75%
Compensation 227985 241161 245291 245291 4130 1.71%
Contractual Services 368,569 281,500 235,000 235,000 (46,500) -16.52%
Utilities 118 379 153 400 144,900 144,900 (8,500) -5.54%
Supplies 18 942 41,072 45,872 45,872 4 800 11.69%
Small Capital $ 12,558 1 $ 3,000 $ 4,500 $ 4,500 1 $ 1,500 50.00%
Expenses 518,4481 478,9721 430,2721 430,2721 48700 -10.17%
Debt Service 275,9501 $ 351,6431 $ 473,2561 $ 473,2561 T 121,6131 34.58%
MWRA 1 $ 5,257,1261 $ 5,633,8331 $ 6,197,2161 $ 6,197,216 1 $ 563,3831 10.00%
Indirects 1 $ 821,7981 $ 753,9501 $ 731,1771 $ 731,177 $ (22,773) -3.02%
Total 3800 Sewer Enterprise 1 $ 7,101,306 1 $7,459,559 1 $8,077,212 1 $ 8,077,212 1 $ 617,653 1 8.28%
FY 2008 Recommended Budget&Financing Plan V-33 March 23, 2007
Section VI : Public Safety
Program 4000
Law Enforcement
Fire Services
Section VI: Program 4000: Public Safety
This section includes detailed information about the FY 2008 Operating Budget& Financing Plan for
public safety. It includes:
• 4100 Law Enforcement VI-2
• 4200 Fire &Rescue VI-6
FY 2008 Recommended Budget&Financing Plan VI-1 March 23, 2007
Program: Public Safety
Subprogram: 4100 Law Enforcement Town of Lexington FY 2008 Program Budget
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 six divisions: Administration, Patrol and
Enforcement, Parking Operations, Investigations, Dispatch and Animal Control. The Police
Department responds to approximately 11,000 calls for service and over 700 reported crimes
annually. The Department has been successful this year in receiving $150,000 in grants. Beginning
in FY2008, School Crossing Guards will be transferred from the School Department to the Police
budget. It is anticipated that this transfer will be made at Town Meeting as a budget amendment.
The Administration division is comprised of 11 full time employees who are responsible for the
following: The Chief and two Captains oversee administrative and operational functions including
budget, planning, training, personnel administration, public affairs and policy development; four
Lieutenants each lead a team consisting of patrol officers, dispatchers and a supervisor that provide
24/7 policing services; an office manager and two clerks handle records management, accounting and
payroll, and traffic and parking administration; three part time cadets provide administrative support;
and a mechanic 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) responsible for
ensuring that parking spaces are turned over on a regular basis and that roadways are not obstructed
through the enforcement of parking regulations.
The Investigations division is comprised of eight detectives responsible for investigative and
prevention programming which includes: 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 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, and working in close collaboration with the Health Department.
Departmental Initiatives:
1. Implement improvements to the communication system and dispatch center funded at the
2006 annual town meeting.
2. Replace portable heart defibrillators via grant funds.
3. Review and recommend a vendor for public safety records management and prepare a capital
request for the FY2009 capital budget.
4. Attain the certification stage of the Police Department accreditation.
FY 2008 Recommended Budget&Financing Plan VI-2 March 23, 2007
Program: Public Safety
Subprogram: 4100 Law Enforcement Town of Lexington FY 2008 Program Budget
Police Chief
Office Manager
Department Clerk Account Clerk
Captain of Operations Captain of Administration
Lieutenants Lieutenant Detective
Dispatchers Mechanic AnimaIControl Parking Control Detectives Prosecutor
School Resources
Sergeants Narcotics
Family Se vices
Auxiliary Patrol Officers Cadets
Authorized/Appropriated Staffing
FY 2004 FY 2005 FY 2006 FY 2007 FY 2008
Actual Actual Actual Actual 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 24 27 27 27 27
Cadets FY03-30 hour ave., FY05-19 1 0 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
Family Services Officer 0 1 1 1 1
School Resource Officer 1 2 2 3 3
Narcotics Investigator 0 1 1 1 1
Dispatcher 7 8 9 9 9
Office Manager 1 1 1 1 1
Department Clerk 0 1 1 1 1
Department Account Clerk 1 0 0 1 1
Mechanic 1 1 1 1 1
Animal Control 0 0 0 0.54 0.54
Explanatory Notes:
Overall staff changes from FY2003 to FY2007:
• 5 police officer positions cut from 53 to 48
• 1 dispatcher position added going 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)
FY 2008 Recommended Budget&Financing Plan VI-3 March 23, 2007
Program: Public Safety
Subprogram: 4100 Law Enforcement Town of Lexington FY 2008 Program Budget
Budget Recommendations:
The FY2008 budget recommendation represents an increase of $46,834 budget or 1 percent over the
FY2007 Adjusted Budget. 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 traffic office account clerk (hired Sept 2006) that had
been previously eliminated in the FY2004 failed override. The override funding also includes $47,000
in expenses and equipment. At the time of the preparation of this budget recommendation, a
collective bargaining agreement with the Police Officers Union has not been reached for fiscal years
2005-2007. Collective bargaining agreements with the Police Superior Officers, Police Officers Union,
Dispatchers and administrative and professional staff have not been reached for FY2008. The Police
Department will implement a new fine schedule for businesses and homes with multiple false alarms
and for traffic violations that is projected to increase collections $34,000 in FY2008.
Recommended Budget: This is a level-service budget. The significant changes include:
1. $55,816 increase for salary step increases and other contractual adjustments.
2. Approximately $10,500 for vehicle computer software, weapon replacement and an increase in
training funds transferred from the Town Manager's budget.
3. $3,825 increase for dispatching software support and equipment maintenance
4. $9,000 increase for in-service training. This is a program improvement.
5. $3,500 decrease for supplies and gasoline.
Budget Requests Not Recommended by the Town Manager: The following program improvement
requests have been made by the Police Chief:
1. $55,676 for salary and benefits for a traffic safety officer.
2. $15,984 for overtime to cover vacancies (vacations, training) of the desk officer.
3. $27,500 for additional specialized training.
4. $27,790 for salary and benefits to fund the Animal Control Officer full time.
FY 2008 Recommended Budget&Financing Plan VI-4 March 23, 2007
Program: Public Safety
Subprogram: 4100 Law Enforcement Town of Lexington FY 2008 Program Budget
Budget Summary
Funding Sources FY 2006 FY 2007 FY 2008 FY 2008 Dollar Percent
Actual Adjusted Requested Recommended Increase Increase
Tax Levy $ 3,777,698 4,008,275 4,055,623 4,065,045 56,770 1.42%
Enterprise Funds Indirects - - - - - 0.00%
Fees&Charges 625,020 628,097 628,999 618,161 (9,936) -1.58%
Fees 99,260 103,276 91977 101,977 (1,299) -1.26%
Fines&Forfeitures 134,521 112,042 124,026 148,026 35,984 32.12%
Licenses&Per-nits 2,383 1,969 2,186 2,186 217 11.02%
State Education Incentive Reimbursement 202,482 221,804 221,804 221,804 - 0.00%
Parking Meter Fund 186 374 189 006 189 006 144 168 44 838 -23.72%
Grants(Minuteman) $ 50,658 $ 50,658 $ 50,658 $ 50,658 $ - N"o
ITotal 4100 Law Enforcement 4,453,376 4,687,030 4,735,280 4,733,864 46,834 1.00%
Appropriation Summary FY 2006 1 FY 2007 FY 2008 FY 2008 Dollar Percent
Actual Adjusted Requested Recommended Increase Increase
Com nation 3 993 259 4 224 041 4 256 357 4 265 357 41 316 0.98%
Expenses $ 436,958 $ 462,989 $ 478,923 $ 468,507 $ 5,518 1.19%
Total 4100 Law Enforcement 4f430,217 4 687 030 4 735 280 4 733 864 46 834 I 1.00%
Level-Service Requests FY 2006 FY 2007 FY 2008 FY 2008 Dollar Percent
Actual Adjusted Requested Recommended Increase Increase
Total 4110 Police Administration 994,951 1,040,026 1,065,164 1,059,158 19,132 1.84%
Total 4120 Patrol &Enforcement 2,341,767 2,522,485 2,518,317 2,522,978 493 0.02%
Total 4130 Parking 0 embons 68,594 67,410 68,728 68,728 1,318 1.96%
Total 4140 Investigations 508,808 537,053 548,085 548,014 10,961 2.04%
Total 4150 Dispatch 495,284 496,353 510,384 510,384 14,031 2.83%
Total 4160 Animal Control $ 20,813 $ 23,703 $ 24,602 $ 24,602 $ 899 3.79%
Total 4100 Law Enforcement 4 430 217 4 687 030 4 735 280 4 733 864 46 834 1.000/0
Object Code Summary FY 2006 1 FY 2007 FY 2008 FY 2008 Dollar Percent
Actual Adjusted Requested Recommended Increase Increase
Salanes&Wa es 3 400 265 3 792 846 3 812 222 3 812 222 19 376 1 0.51%
Overtime 1 $ 592,994 1 $ 431,195 1 $ 444,135 1 $ 453,135 1 $ 21,940 1 5.09%
Compensation 3 993 259 4 224 041 4 256 357 4 265 357 41 316 0.98%
Contractual Services 70 179 121 173 131 698 130 198 9 025 7.45%
Utilities 36 331 121 916 125 535 118 119 3 797 -3.11%
Supplies 219 907 112 236 112 726 111 226 1 olo -0.90%
Small Capital 110 541 107 664 108 964 108 964 1 300 1 1.21%
Expenses 1 $ 436,958 1 $ 462,989 1 $ 478,923 1 $ 468,507 1 $ 5,518 1 1.19%
Total 4100 Law Enforcement 1 $ 4f430f217 1 $ 4f687f030 1 $ 4f735f280 1 $ 4f733f864 1 $ 46f834 1 1.000/0
*4I60 Animal Control amount appropriated under Line-Item 7100 Community Development of the 2005 Annual Town Meeting.Effective FY2007,Animal
Control was appropriated and budgeted within 4100 Law Enforcement.Expenses ore reflected completely within this budget.
FY 2008 Recommended Budget&Financing Plan VI-5 March 23, 2007
Program: Public Safety
Subprogram: 4200 Fire& Rescue Town of Lexington FY 2008 Program Budget
Mission: The Lexington Fire 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 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 post 9/11. It also coordinates the Town's activities in man-made and natural
disasters.
Departmental Initiatives:
1. Institute and complete an EMT-I training program for nine department members.
2. Operate East Lexington Engine as an ALS engine.
3. Purchase and implement an emergency community notification system, subject to funding.
FY 2008 Recommended Budget&Financing Plan VI-6 March 23, 2007
Program: Public Safety
Subprogram: 4200 Fire& Rescue Town of Lexington FY 2008 Program Budget
Fire Chief
Assistant Fire Chief AdministratNe Aide
Fire Inspector P-T Municipal Clerk
Captain Captain Captain Captain
Lieutenants Lieutenants Lieutenants Lieutenants
Firefighters Firefighters Firefighters Firefighters
Authorized/Appropriated Staffing
FY 2004 FY 2005 FY 2006 FY 2007 FY 2008
Actual Actual Actual Actual Recommended
Fire Chief 1 1 1 1 1
Assistant Fire Chief 1 1 1 1 1
Administrative Assistant 0 0 1 1 1
Fire Inspector 0 0 0 1 1
Fire Captain 4 4 4 4 4
Fire Lieutenants 8 8 8 8 8
Fi ref i hters/Paramedics 40 40 40 40 40
Municipal Clerk 0 0 0 0 0.54
0 -
Explanatory Notes:
Negotiations were recently concluded on the Fire Inspector position. We anticipate filling this position
in the near future.
FY 2008 Recommended Budget&Financing Plan VI-7 March 23, 2007
Program: Public Safety
Subprogram: 4200 Fire& Rescue Town of Lexington FY 2008 Program Budget
Budget Recommendations:
The FY2008 budget recommendation represents an increase of $207,525, or 4.6 percent over the
FY2007 Adjusted Budget. It continues to include the $44,000 in expenses (training, supplies) that
were funded by the FY2007 override. At the time of the preparation of this budget recommendation,
a collective bargaining agreement with the Fire Fighters Union has not been reached for FY2008. The
Fire Department has also recommended establishing a fee for businesses with fire alarm systems,
which require annual inspections, and a fine for multiple false alarms. This is anticipated to raise
$15,000 in FY2008.
Recommended Budget: This is a level-service budget except where noted below. The significant
changes include:
1. $88,092 increase for overtime to more accurately budget for the filling of certain shift
vacancies, allowing 24/7 staffing of two engines, one ladder truck, the ambulance and the
shift commander's vehicle. In previous years, this account was not sufficiently funded and the
Fire Department would request supplemental appropriations or Reserve Fund Transfers in
order to maintain staffing levels.
2. $7,500 reduction in overtime by eliminating the S.A.F.E fire prevention education program in
the elementary schools.
3. $2,000 reduction in training funds.
4. $6,300 reduction in fire suppression and EMS supplies.
5. $5,000 reduction in non-contractual overtime.
6. $8,000 reduction for equipment replacement.
7. $5,000 reduction in contractual services for private EMS services that provide back-up to the
Fire Ambulance during multiple call situations.
8. $65,329 increase for salary step increases, contractual stipends and other payments for fire
fighters who are paramedics or EMT-I.
9. $19,579 increase for vehicle preventive maintenance and computer maintenance contracts.
10. $37,014 increase for ambulance supplies and equipment, ambulance billing services and
mutual aid support.
11. $5,000 for the annual maintenance for a 'reverse 911"emergency communications system.
Purchase of the system is from the balance in the Keyspan incident reimbursement account.
This is a program improvement.
12. $17,303 for a part-time departmental clerk. This is a program improvement.
Budget Requests Not Recommended by the Town Manager: The following program improvement
requests have been made by the Fire Chief:
1. $24,171 for additional salary and benefits for a full-time departmental clerk.
2. $16,181 to upgrade four fire fighter positions to the Lieutenant level.
3. $246,239 for salaries and benefits for four additional fire fighter/paramedics. Funding of this
request would result in a decrease of $115,000 in overtime for a net cost of $131,239.
FY 2008 Recommended Budget&Financing Plan VI-8 March 23, 2007
Program: Public Safety
Subprogram: 4200 Fire& Rescue Town of Lexington FY 2008 Program Budget
Budget Summary
Funding Sources FY 2006 FY 2007 FY 2008 FY 2008 Dollar Percent
Actual Adjusted Requested Recommended Increase Increase
Tax Levy $ 3,598,403 $ 3,786,671 $ 3,973,566 $ 3,943,147 $ 156,476 4.13%
Enterprise Funds(Indirects) $ - $ - $ - $ - $ - 0.00%
Fees&Charges $ 820,341 $ 752,092 $ 788,141 $ 803,141 $ 51,049 6.79%
Ambulance Fees $ 780,918 $ 731,450 $ 763,026 $ 763,026 $ 31,576 4.32%
Licenses&Permits $ 39,423 $ 20,642 $ 25,115 $ 40,115 $ 19,473 94.34%
Total 4200 Fire&Rescue $ 4,418,744 $ 4,538,763 $ 4,761,707 $ 4,746,288 $ 207,525 4.57%
Appropriation Summary FY 2006 FY 2007 FY 2008 FY 2008 Dollar Percent
Actual Adjusted Requested Recommended Increase Increase
Compensation $ 3,976,01 $ 4,090,640 $ 4,256,423 $ 4,261,226 $ 170,586 4.17%
Expenses $ 442,658 $ 448,123 $ 505,284 $ 485,062 $ 36,939 8.24%
Total 4200 Fire&Rescue $ 4,418,744 $ 4,538,763 $ 4,761,707 $ 4,746,288 $ 207,525 4.57%
Level-Service Requests FY 2006 FY 2007 FY 2008 FY 2008 Dollar Percent
Actual Adjusted Requested Recommended Increase Increase
Total 4210 Fire Administration 241,909 276,325 281,679 298,060 21,735 7.87%
Total 4220 Fire Prevention 103,228 157,259 164,835 162,835 5,576 3.55%
Total 4230 Fire Suppression $ 3,971,222 $ 3,997,147 $ 4,170,147 $ 4,153,347 $ 156,200 3.91%
Total 4240 Emergency Medical Services 102,385 108,032 145,046 127,046 19,014 17.60%
Total 4250 Emergency Manangement $ - $ - $ - $ 5,000 $ 5,000 100.00%
Total 4200 Fire&Rescue 4,418,744 4,538,763 4,761,707 4,746,288 207,525 4.57%
Object Code Summary FY 2006 FY 2007 FY 2008 FY 2008 Dollar Percent
Actual Adjusted Requested Recommended Increase Increase
Salaries&Wa es 3,261,385 3,464,694 3,542,385 3,559,688 94,994 2.74%
Overtime 714,702 625,946 714,038 701,538 75,592 12.08%
Com ensadon 3,976,087 4,090,640 4,256,423 4,261,226 170,586 4.17%
Contractual Services 179,775 193,306 224,322 221,822 28 516 14.75%
Utilities $ 78,887 $ 86,520 $ 86,670 $ 85,748 $ (772) -0.89%
Supplies $ 134,565 $ 120,857 $ 133,921 $ 125,121 $ 4,264 3.53%
Small Capital $ 49,430 $ 47,440 $ 60,371 $ 52,371 $ 4,931 10.39%
Expenses $ 442,658 $ 448,123 $ 505,284 $ 485,062 $ 36,939 8.24%
Total 4200 Fire&Rescue $ 4,418,744 $ 4,538,763 $ 4,761,707 $ 4,746,288 $ 207,525 4.57%
FY 2008 Recommended Budget&Financing Plan VI-9 March 23, 2007
Section VII : Culture and Recreation
Program 5000
Cary Memorial Library
Recreation
Section VII: Program 5000: Culture & Recreation
This section includes detailed information about the FY 2008 Operating Budget& Financing Plan for
culture & recreation services. It includes:
5100 Cary Memorial Library VII-2
• 5200 Recreation Enterprise VII-6
FY 2008 Recommended Budget&Financing Plan VII-1 March 23, 2007
Program: Culture and Recreation
Subprogram: 5100 Cary Memorial Library Town of Lexington FY 2008 Program Budget
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 and branch libraries
and includes one Technical Services employee.
Adult Services includes all adult library staff for the main and branch libraries and related library
materials. One of the core responsibilities of the Cary Memorial Library is to deliver library materials
to library users. In FY2007, the purchase of library materials was funded at $35,000 by Town Meeting
appropriation (rather than gifts and Trustee funds) for the first time since 1981. Despite this
appropriation, the struggle to meet Board of Library Commissioners standards for materials
expenditures continues. These expenditures must be at least 13% of the total operating budget to
receive full State Aid.
Children's Services reflects all children's library staff for the main and branch libraries and related
library materials.
The Branch Library is no longer budgeted as a separate division. The costs of operating both libraries
are now integrated to allow for more standardization and flexibility. Funding for library materials, as
provided by the Town and through contributions, has increased the purchasing, processing, inventory
and maintenance workload. The reorganization of the branch Library staff will allow the Library to
catch up with materials flow without requesting additional staffing in FY2008.
Departmental Initiatives:
1. East Lexington Branch Library
a. Develop a comprehensive plan to address conditions at the historically significant
Stone Building (branch Library). CPA funding has been requested for this purpose.
b. The Trustees of the Cary Memorial Library are also reviewing whether to continue to
operate the branch Library in the current manner.
2. Utility Usage
a. Identify ways to improve energy management in the main Library.
3. Collection Development
a. Restore Library collection to pre-construction conditions, subject to sufficient funding.
b. Meet the 13 percent materials requirement as established by the Massachusetts Board
of Library Commissioners.
c. Improve Lexington's net borrower status within the Minuteman Library Network.
FY 2008 Recommended Budget&Financing Plan VII-2 March 23, 2007
Program: Culture and Recreation
Subprogram: 5100 Cary Memorial Library Town of Lexington FY 2008 Program Budget
Board of Trustees Advisory Committee
Director
Library Administrative Assistant
Assistant Director
&Division Head -
Technical Services
Circulation Division Head Division Head Division Head
Supervisor Reference Technology Children's Services
Librarians Librarian
Library
Associates Library Assoc.
Library Techs Library Techs
Part-Time
Staff Part-Time
Staff
Authorized/Appropriated Staffing
FY 2004 FY 2005 FY 2006 FY 2007 FY 2008
Actual Actual Actual Actual 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 Technical Services 0
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 5.8 7.7 7.7 7.7 8.5
Library Associate 3.1 3.6 3.6 3.6 2.8
Library Technician 10.6 12 14.1 14.1 14.1
Adult Pages 1.3 1.3 1.3 1.3
Student Pages 0 0.6 0.6 0.6 0.6
Explanatory Notes:
The Branch Supervisor position vacancy has offered an opportunity to manage the department centrally.
Consequently, one position (.8) has been moved from Library Associate (Branch Supervisor)to Librarian
(Generalist)for FY08. The Branch Library will now be managed by the Assistant Director, who will also have
oversight over Bibliographic Services.
FY 2008 Recommended Budget&Financing Plan VII-3 March 23, 2007
Program: Culture and Recreation
Subprogram: 5100 Cary Memorial Library Town of Lexington FY 2008 Program Budget
Budget Recommendations:
The FY2008 budget recommendation represents an increase of $58,559 or 2.9 percent over the
FY2007 adjusted budget. It continues to include $120,000 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 the Library Union has not been reached for FY2008.
Recommended Budget: This is a reduced-service budget. The significant changes include:
1. $73,395 increase for salary step increases and other contractual adjustments.
2. $42,600 decrease in supplies, materials and utilities and a decrease of one part-time position.
The $42,600 reduction is based on the recommendations of the Cary Memorial Library Board of
Trustees.
Budget Requests Not Recommended by the Town Manager: No other requests presented.
FY 2008 Recommended Budget&Financing Plan VII-4 March 23, 2007
Program: Culture and Recreation
Subprogram: 5100 Cary Memorial Library Town of Lexington FY 2008 Program Budget
Budget Summary
Funding Sources FY 2006 FY 2007 FY 2008 FY 2008 Dollar Percent
Actual Adjusted Requested Recommended Increase Increase
Tax Levy $ 1,831,262 $ 2,030,295 I $ 2,116,584 $ 2,088,854 $ 58,559 2.88%
Enterprise Funds(Indirects) $ - $ - $ - $ - $ - 0.00%
Fees&Charges $ - $ - $ - $ - $ - 0.00%
Total 5100 Library 1 $ 1,831,962 2,030,295 2,116,584 2,088,854 58,559 2.880/o
Appropriation Summary FY 2006 FY 2007 FY 2008 FY 2008 Dollar Percent
Actual Adjusted Requested Recommended Increase Increase
Con- ensation 1406 782 1 563 305 1 643 200 1 636 700 73 395 4.69%
Expenses $ 347,692 $ 966,990 $ 473,384 $ 452,154 $ (14,836) -3.18%
Total 5100 Library $ 1,754,474 2,030,295 2,116,534 2,033,354 53,559 1 2.88%
Level-Service Requests FY 2006 FY 2007 FY 2008 FY 2008 Dollar Percent
Actual Adjusted Requested Recommended I Increase I Increase
Total 5110 General&Technical Sew. 505952 671111 642484 621254 49857 -7.43%
Total 5120 Adult Libra 932 115 1 021 102 1 132 900 1 126 900 105 298 10.31%
Total 5130 Children's Library $ 316,407 1 $ 338,082 $ 341,200 1 $ 341,200 1 $ 3,118 1 0.92%
Total 5100 Library 1 $ 1,754,474 2,030,295 2,116,584 2,088,854 58,559 12.88%
Summary FY 2006 1 FY 2007 FY 2008 FY 2008 Dollar Percent
Actual Adjusted Requested Recommended Increase Increase
Salaries&Wages $ 1,376,911 1 $ 1,528,769 1 $ 1,608,400 1 $ 1,601,900 1 $ 73,131 4.78%
Overtime 29,871 34,536 34,800 34,800 264 1 0.76%
Compensatvn $ 1,406,782 $ 1,563,305 $ 1,643,200 $ 1,636,700 $ 73,395 4.69%
Contractual Services 74,143 82,923 82,000 77,400 (5,523) -6.66%
Utilities 193 419 239,930 246,500 236 370 (3,560) -1.48%
Supplies 54054 114653 115400 108900 5753 -5.02%
Small Capital $ 26,126 1 $ 29,484 $ 29,484 $ 29,484 1 $ - 0.00%
Expenses $ 347,692 $ 466,990 $ 473,384 $ 452,154 1 $ (14,836) -3.18%
Total 5100 Library 1 $ 1,754,474 2,030,295 2,116,584 2,088,854 58,559 1 77 2.88%
FY 2008 Recommended Budget&Financing Plan VII-5 March 23, 2007
Program: Culture and Recreation
Subprogram: 5200 Recreation Town of Lexington FY 2008 Program Budget
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 direct cost of operations.
As such, the Recreation Department operating budget may increase or decrease year to year to
reflect changes in enrollment and facility use demands. The Recreation Director, through the
Recreation Committee, recommends program fees for approval by the Board of Selectmen.
Surplus revenue generated through the Recreation Enterprise (Recreation and Pine Meadows
Golf Club) helps fund Capital Improvement Projects and financially supports the services
provided to Recreation by the Department of Public Works, Division of Public Grounds. In
addition to indirect payments to Public Works, the Recreation Enterprise Fund contributes
$100,000 annually towards the Lincoln Park Debt and $48,000 to General Government for the
employee benefits of the full time Recreation staff.
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 Jack Eddison Memorial Bikeway, Teresa & Roberta Lee Fitness-Nature
Path and other Hiking/Nature Trails.
Departmental Initiatives:
1. Create a Field Use Sub-Committee or a Community Sports Council.
2. Assess the feasibility of National Recreation Accreditation
3. Develop a Risk Management Plan for the Aquatics program.
FY 2008 Recommended Budget&Financing Plan VII-6 March 23,2007
Program: Culture and Recreation
Subprogram: 5200 Recreation Town of Lexington FY 2008 Program Budget
Recreation Director Recreation
Committee
Pine Meadows
Assistant Director
Seasonal Administrative Municipal Recreation
Staff Assistant Account Clerk Supervisor
Seasonal Staff
Authorized/Appropriated Staffing
FY 2004 FY 2005 FY 2006 FY 2007 FY 2008
Actual Actual Actual Actual 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+ - 200+ - 175+ - 175+ - 175+/-
00 00
Explanatory Notes:
The funding requested is for 5 full time staff and approximately 175 part time seasonal employees to run
recreation programs and manage recreation facilities in Lexington.
FY 2008 Recommended Budget&Financing Plan VII-7 March 23,2007
Program: Culture and Recreation
Subprogram: 5200 Recreation Town of Lexington FY 2008 Program Budget
Budget Recommendations:
The FY2008 budget recommendation represents a decrease of $85,199 or 4.58 percent less than the
FY2007 Adjusted Budget. At the time of the preparation of this budget recommendation, a collective
bargaining agreement with the staff of the Recreation Department has not been reached for FY2008.
Recommended Budget: This is a level-service budget except where noted below. The significant
changes include:
1. $17,250 increase in the Pine Meadow Golf Course management contract. This is an estimate
and a final figure will be known when a new management contact is negotiated with the
vendor.
2. $14,464 increase in wages is a result of an increase in hourly rates for seasonal staff
necessitated by a change in the State minimum wage law.
3. $26,820 transfer from wages to expenses as a result of reclassifying custodial overtime
incurred for the use of School buildings for Recreation activities.
4. $13,600 increase in indirect payments to the general fund. This is for the benefits of full time
recreation staff.
5. $15,000 reduction in expenses (professional services) for ongoing monitoring of the former
landfill located at Lincoln Park. This expense has been transferred to the DPW budget since it
is a more appropriate expense of the general fund rather than the Recreation enterprise fund.
6. $164,083 decrease in debt service.
7. $30,000 for a sanitary study of the Old Reservoir, as recommended by the Health Department
and Board of Health.
Budget Requests Not Recommended by the Town Manager: No additional requests presented.
FY 2008 Recommended Budget&Financing Plan VII-8 March 23,2007
Program: Culture and Recreation
Subprogram: 5200 Recreation Town of Lexington FY 2008 Program Budget
Budget Summary
Funding Sources FY 2006 FY 2007 FY 2008 FY 2008 Dollar Percent
Actual Adjusted Requested Recommended Increase Increase
Tax Le - - - - 0.00%
Enterprise Funds 1,608,243 1,860,904 1,756,778 1,775,705 (85,199) -4.58%
User Charges $ 903,746 $ 967,308 $ 996,778 $ 1,015,705 $ 48,397 5.00%
Golf User Charges $ 686,477 $ 719,596 $ 750,000 $ 750,000 $ 30,404 4.23%
Bond Premiums&Proceeds 1,558 165,000 - - (165,000) -100.00%
Investment Income $ 16,462 $ 9,000 $ 10,000 $ 10,000 $ 1,000 11.11%
Total 5200 Recreation 1 608 243 1 860 904 1 756 778 1 775 705 85 199 -4.580/o
Appropriation Summary FY 2006 FY 2007 FY 2008 FY 2008 Dollar Percent
Actual Adjusted Requested Recommended Increase Increase
Compensation 496,584 558,526 563,120 563,120 4,594 0.82%
Expenses 885,329 899,978 945,668 960,668 60,690 6.74%
Debt - 168,000 - 3,917 - 0.00%
Indirect Costs"(Trans.to Gen. Fur $ 197,000 $ 234,400 $ 248,000 $ 248,000 $ 13,600 5.80%
Total 5200 Recreation 1 578 913 1 860 904 1 756 788 1 775 705 85 199 -4.58%
Element Requests FY 2006 FY 2007 FY 2008 FY 2008 Dollar Percent
Actual Adjusted Requested Recommended Increase Increase
Total 5210 Recreation 886,351 1,137,904 1,002,938 1,021,855 (116,049) -10.20°k
Total 5220 Pine Meadows $ 495,561 $ 488,600 $ 505,850 $ 505,850 $ 17,250 3.53%
Indirect Costs $ 197,000 $ 234,400 $ 248,000 $ 248,000 $ 13,600 5.80%
Total 5200 Recreation 1 578 913 1 860 904 1 756 788 1 775 705 85 199 -4.58%
Object Code Summary FY 2006 FY 2007 FY 2008 FY 2008 Dollar Percent
Actual Adjusted Requested Recommended Increase Increase
Salaries&Wages 496,584 558,526 563,120 563,120 4,594 1 0.827k
Overtime - - - - - 0.00%
Compensation 496584 558526 563120 563120 4594 0.82%
Contractual Services 769,382 728,861 789,970 811,970 83,109 11.40%
Utilities 48,509 76,050 62,468 62,468 (13,582) -17.86%
Supplies 67,438 83,217 80,380 77 380 5 837 -7.01%
Small Capital - 11 850 12 850 8 850 3 000 -25.32%
Expenses 1 $ 885,3291 $ 899,9781 $ 945,6681 $ 960,668 $ 60,690 1 6.74%
Debt Service 1 $ - 1 $ 168,000 $ - 1 $ 3,917 $ (164,083) -97.67%
Indirects 1 $ 197,0001 $ 234,4001 $ 248,0001 $ 248,000 $ 13,600 1 5.80%
Total 5200 Recreation 1 578 913 1 860 904 1 756 788 1 775 705 85 199 -4.58/0
FY 2008 Recommended Budget&Financing Plan VII-9 March 23,2007
Section Vill : Social Services
Program 6000
Council on Aging
Social Services
Section VIII: Program 6000: Social Services
This section includes detailed information about the FY 2008 Operating Budget& Financing Plan for
social services. It includes:
6100-6200 Council on Aging/Social Services VIII-2
FY 2008 Recommended Budget&Financing Plan VIII-1 March 23, 2007
Program: Social Services
Subprogram: 6100-6200 Social Services Town of Lexington FY 2008 Program Budget
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.
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.
Departmental Initiatives:
1. Continue to reduce the Town's contribution to the Supportive Day Care program so that this
program is eventually 100 percent fee supported.
2. Subject to Town Meeting approval, implement a Revolving Fund for senior programs.
3. Continue development of coordinated health, wellness and safety services with other Town
departments and area agencies in support of Lexington's aging population.
FY 2008 Recommended Budget&Financing Plan VIII-2 March 23, 2007
Program: Social Services
Subprogram: 6100-6200 Social Services Town of Lexington FY 2008 Program Budget
Social Services Director
gDayCare
ncil on Aging Social Services
A Social Services Social Services Youth Services
Office Manager Nurse Coordinator Coordinator
Municipal Clerk Veterans'Agent
Day Care
Aides
Department
Clerk
Authorized/Appropriated Staffing
FY 2004 FY 2005 FY 2006 FY 2007 FY 2008
Actual Actual Actual Actual Recommended
Director of Social Services 1 1 1 1 1
Program Coordinator * 1 - - - -
Social Services Coordinator 1 1 1 1 1
Outreach Social Worker 1 1 - - -
Youth Services Coordinator - 1 1 1 1
Social Services Nurse - - 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
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 ** - - - 0.5 0.5
Day Care Aides(Part Time) 2 @ 0.5 2 @ 0.5 2 @ 0.5 3 @ 0.5 3 @ .5
Explanatory Notes:
* Position collapsed in March 2004 - duties now distributed throughout department
** 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.
FY 2008 Recommended Budget&Financing Plan VIII-3 March 23, 2007
Program: Social Services
Subprogram: 6100-6200 Social Services Town of Lexington FY 2008 Program Budget
Budget Recommendations:
The FY 2008 budget recommendation represents an increase of $118,371 or 16.64% over the FY2007
Adjusted Budget. The largest portion of this increase ($100,000) is attributable to the creation of the
Council on Aging Programs Revolving Fund. Without the addition of this revolving fund, the FY2008
budget recommendation represents an increase of only $18,371 or 2.6 percent over the FY2007
Adjusted Budget. At the time of the preparation of this budget recommendation, a collective
bargaining agreement with the Social Services staff has not been reached for FY2008.
Recommended Budget: This is a level-service budget. The significant changes include:
1. $100,000 increase for the COA Programs Revolving Fund. This fund will be funded through
program fees and gifts previously accounted for off-budget in special revenue accounts.
2. $15,114 increase for salary step increases and other contractual adjustments.
3. $2,165 increase for the adult support day care program related to transportation costs, which
are fee supported.
4. $1,300 transfer from the Town Manager's training account to Social Services expenses.
Budget Requests Not Recommended by the Town Manager: The following program improvement has
been requested by the Director for Social Services and the Youth Service Council:
1. $46,829 for a Community Outreach Worker to allow the department to reduce crisis
management and focus more on intervention and prevention programs.
FY 2008 Recommended Budget&Financing Plan VIII-4 March 23, 2007
Program: Social Services
Subprogram: 6100-6200 Social Services Town of Lexington FY 2008 Program Budget
Budget Summary
Funding Sources FY 2006 FY 2007 FY 2008 FY 2008 Dollar Percent
Actual Adjusted Requested Recommended Increase Increase
Tax Le 399,948 411,492 416,921 401,713 (9,779) -2.38%
Enterprise Funds Indirects - - - - - 0.00%
Veteran Benefits Reimbursement 3,625 3,625 3,625 3,625 - 0.00%
COA Programs Revolving Fund $ - $ - $ - $ 100,000 $ 100,000 100.00%
Available Funds 42,732 296,148 309,298 324,298 28,150 9.51%
Grants 42,732 42,732 42,732 42,732 - 0.00%
Supportive Day Care Fees $ - $ 253,416 $ 266,566 $ 281,566 $ 28,150 11.11%
Total 6000 Social Services 446,305 711,265 729,844 829,636 118,371 1 16.640/o
Appropriation Summary FY 2006 FY 2007 FY 2008 FY 2008 Dollar Percent
Actual Adjusted Requested Recommended Increase Increase
Com ensation 262,22 424 340 439 454 439 454 15 114 3.56%
Expenses $ 179,623 $ 286,925 $ 290,390 $ 390,182 $ 103,257 35.99%
Total 6000 Social Services 441,846 711,265 729,844 829,636 118,371 16.64%
Level-Service Requests FY 2006 FY 2007 FY 2008 FY 2008 Dollar Percent
Actual Adjusted Requested Recommended Increase Increase
Total 6110 COA Administration 196,733 199,994 206,362 206,154 6,160 3.08%
Total 6120 COA Program 15 761 20,632 21,109 121,109 100,477 487.00%
Total 6130 Adult Day Care 37,171 298,362 303,566 303,566 5,204 1.74%
Total 6210 Human Serv.&Veteran $ 76,205 $ 78,659 $ 78,974 $ 78,974 $ 315 0.40%
Total 6220 Services for Youth 46,535 49,726 52,715 52,715 2,989 6.01%
Total 6230 COA Support Services 54,601 49,053 52,279 52,279 3,226 6.58%
Total 6240 Developmentally DisablE $ 14,839 $ 14,839 $ 14,839 $ 14,839 $ - 0.00%
Total 6000 Social Services 441,846 711,265 729,844 829,636 118,371 16.64%
Object Code Summary FY 2006 1 FY 2007 FY 2008 FY 2008 Dollar Percent
Actual Adjusted Requested Recommended Increase Increase
Salaries&Wages 262,222 424 340 439 454 439 454 15 114 1 3.569k
Overtime - - - - - 1 0.00%
Compensation 262,222 424,340 439,454 439 454 15 114 3.56%
Contractual Services 118 623 212 559 216 481 316 481 103 922 48.89%
Utilities 46 332 43 607 43 150 42 942 $ (665) -1.52%
Supplies 14 668 30 759 30 759 30 759 - 0.00%
Small Capital - - - - - 0.00%
Expenses $ 179,623 $ 286,925 $ 290f390 $ 390,182 $ 103,257 35.99%
Total 6000 Social Services 441,846 711,265 729,844 829,636 118,371 1 16.64%
FY 2008 Recommended Budget&Financing Plan VIII-5 March 23, 2007
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 2008 Operating Budget& Financing Plan for
community development. It includes:
• 7100 Office of Community Development IX-2
7200 Planning IX-6
• 7300 Economic Development IX-10
FY 2008 Recommended Budget&Financing Plan IX-1 March 23, 2007
Program: Community Development
Subprogram: 7100 Office of Community Development Town of Lexington FY 2008 Program Budget
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, 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 a Community Development Department operations manual.
2. Continue training and cross-training of department staff.
3. Assist in the preparation of a Developers Handbook (with Planning Department).
4. Draft a Stormwater Management bylaw pursuant to National Pollution Discharge Elimination
System (NPDES) Phase II Notice of Intent requirements (with DPW and Planning).
5. Oversee pandemic flu planning (as part of the Town's comprehensive emergency management
plan).
6. Complete a sanitary survey of the Old Reservoir (with Recreation Department).
FY 2008 Recommended Budget&Financing Plan IX-2 March 23, 2007
Program: Community Development
Subprogram: 7100 Office of Community Development Town of Lexington FY 2008 Program Budget
Org Chart
Director/Conservation Admin.
Office Manager/
Executive Secretary
Depanmeht Clerla
Building Commissioner Conservation Assistant Director of Public Health
Inspector of Wires Building Inspector Zoning Enforcement Plumbing/Gas Inspector Sealer of Public Heath Nurse Heath Agent
Administrator Weights/
Measures
Authorized/Appropriated Staffing
Actual Actual Actual Actual Recommended
Building Commissioner* 1 1 1 1 1
Electrical Inspector 1 1 1 1 1.2
Building Inspector 0.71 0.71 1.13 1.13 1.13
Zoning Enforcement Administrator 0.46 0.46 0.46 1 1
Plumbing/Gas/Mechanical Inspector 1 1 1 1 1.2
Sealer of Weights and Measures 0.22 0.22 0.22 0.22
Office Manager 1 1 1 1
Department Clerk 2.86 2 2 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 0.23 0.34 0.34 0.71 0.71
Animal Control Officer 0.54 0.54
tl . 14.24
sub-total Fr/PT 9 Fr/5 PT tl
*Community Development Deparbnent Director(Bui/ding Commissioner und/11103,Conservation Administrator beginning 12104)
Explanatory Notes:
The Full-time Zoning Enforcement Administrator position was increased from a Part-time Zoning Enforcement
Officer and funded in FY 2007. The position was filled in September 2006.
The Sealer of Weights and Measures is presently being contracted with the State on a trial basis and will
continue into FY2008 due to success with the program.
A Department Clerk position was restored and funded in FY 2007. The position was filled in July 2006.This
restoration did not restore department administrative support staff to FY 2003 levels(4.2 FTE). However,we
have had a .93 FTE enhancement, comprised of increasing the building inspector and the zoning enforcement
administrator to full-time, increasing alternate building, electrical, and plumbing inspector hours, and
increasing the public health nurse from 18 to 25 hours,within the department since FY2003 levels.
The Full-time Conservation Assistant position was funded in FY 2007 with the override passage. The position
was filled October 30, 2006.
The Public Health Nurse position was funded at 25 hours in FY 2007. The existing public health nurse
increased her hours.
The Part-time Animal Control Officer was transferred to the Police Department budget in FY 2007.
FY 2008 Recommended Budget&Financing Plan IX-3 March 23, 2007
Program: Community Development
Subprogram: 7100 Office of Community Development Town of Lexington FY2008 Program Budget
Budget Recommendations:
The FY2008 budget recommendation represents an increase of $51,644 or 6.47 percent over the
FY2007 Adjusted Budget. At the time of the preparation of this budget recommendation, a collective
bargaining agreement with the Community Development staff has not been reached for FY2008.
Recommended Budget: This is a level service budget except where noted below. The significant
changes include:
1. $17,710 increase for salary step increases and other contractual adjustments.
2. $6,125 transfer from the Town Manager's training account to Community Development
expenses.
3. $500 increase for mosquito control contractual services.
4. $18,325 increase for part-time (hourly) salaries and mileage expenses for a plumbing
inspector and electrical inspector. This is a program improvement for the Building and Zoning
Division.
5. $4,238 increase for overtime to meet FLSA requirements for administrative staff that work
additional hours attending board and commission meetings. This is a program improvement
for the Community Development Office.
6. $7,000 increase for the creation of the Health Programs Revolving Fund. This revolving fund
will be funded through the receipt of Medicare Reimbursements.
Budget Requests Not Recommended by the Town Manager: The following program improvements
have been requested by the Director of Community Development:
1. $42,144 for salaries and benefits for a departmental clerk.
2. $55,823 for salary and benefits for an Environmental Health Agent for the Health Division.
3. $17,180 for contractual services to establish a comprehensive land management program for
the Town's 1,300 acres of conservation land.
FY 2008 Recommended Budget&Financing Plan IX-4 March 23, 2007
Program: Community Development
Subprogram: 7100 Office of Community Development Town of Lexington FY 2008 Program Budget
Budget Summary
Funding Sources FY 2006 FY 2007 FY 2008 FY 2008 Dollar Percent
Actual Adjusted Requested Recommended Increase Increase
Tax Le (550,004) (395,986) (369,766) (361,457) 34,529 -8.72%
Enterprise Funds Indirects - - - - 0.00%
Health Programs Revolving Fund - - - 7,000 7,000 100.00%
Fees&Charges $ 1,197,161 $ 1,194,719 $ 1,192,834 $ 1,204,834 $ 10,115 0.85%
Licenses&Permits 1,151,164 1,154,718 1,150,523 1,150,523 (4,195) -0.36%
Departmental Fees $ 45,997 $ 40,001 $ 42,311 $ 54,311 $ 14,310 35.77%
Total 7100 OCD $ 647,157 $ 798,733 $ 823,068 $ 850,377 $ 51,644 6.47%
Appropriation Summary FY 2006 FY 2007 FY 2008 FY 2008 Dollar Percent
Actual Adjusted Requested Recommended Increase Increase
Com ensation 568 057 738 714 756 424 771 687 32 973 4.46%
Expenses $ 74,484 $ 60,019 $ 66,644 $ 78,689 $ 18,670 31.11°k
Total 7100 OCD 642 541 798,733 823 068 850 377 51 644 1 6.47%
Level-Service Requests FY 2006 FY 2007 FY 2008 FY 2008 Dollar Percent
Actual Adjusted Requested Recommended Increase Increase
Total 7110 Building&Zoning $ 350,577 $ 333,687 $ 340,789 $ 357,119 $ 23,432 7.02%
Total 7120 Regulatory Support 33,213 156,603 162,157 166,395 9,792 6.25%
Total 7130 Conservation 75,404 121,133 126,104 125,974 4,841 4.00%
Total 7140 Health $ 183,348 $ 187,310 $ 194,018 $ 200,888 $ 13,578 7.25%
Total 7100 OCD 642 541 798 733 823 068 850 377 51 644 6.47%
Summary FY 2006 FY 2007 FY 2008 FY 2008 Dollar Percent
Actual Adjusted Requested Recommended I Increase Increase
Salanes&Wages 568,057 738 714 756 424 767 449 28 735 1 3.899k
Overtime - - - 4 238 4 238 1 0.00%
Compensation 568,057 738,714 756,424 771,687 32 973 4.46%
Contractual Services 63 804 39 924 46 549 59,049 19 125 47.90%
Utilities - 4 200 4 200 3 745 $ (455) -10.82°k
Supplies 10 680 15 695 15 695 15 695 - 0.00%
Small Capital - 200 200 200 - 0.00%
Expenses $ 74,484 $ 60,019 $ 66,644 $ 78,689 $ 18,670 31.11%
Total 7100 OCD 642 541 798 733 823 068 850 377 51 644 I 6.470/o
FY 2008 Recommended Budget&Financing Plan IX-5 March 23, 2007
Program: Community Development
Subprogram: 7200 Planning Town of Lexington FY 2008 Program Budget
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 Planning Department also participates in the following committees: Transportation Management
Group (TMG); Traffic Safety Advisory Committee (TSAC); Housing Partnership Board; Development
Review Team (DRT); Vision 2020 Economic Development Task Force; and the Scenic Byway
Committee.
Departmental Initiatives:
1. Revise the cluster development by-law utilizing a grant from the State Office of Environmental
Affairs.
2. Revise the current Traffic By-law to include transportation management techniques.
3. Assist in the drafting of a National Pollution Discharge Elimination Systems by-law (with the
Community Development and Public Works Department).
FY 2008 Recommended Budget&Financing Plan IX-6 March 23, 2007
Program: Community Development
Subprogram: 7200 Planning Town of Lexington FY 2008 Program Budget
Planning Director
Senior Planner Planner Department Clerk
Authorized/Appropriated Staffing
FY 2004 FY 2005 FY 2006 FY 2007 FY 2008
Actual Actual Actual Actual Recommended
Planning Director** 1 1** 1 1 1
Assistant Planning Director 1 1 - - -
Planning Intern* 0.5* - - - -
Dept. Clerk/Administrative Assistant 1 1 1 1 1
Planner - 0.9 0.4 0.4 0.4
Senior Planner 1 1 1
Explanatory Notes:
*Intern position reduced to half time per override; position filled from 7/03 to 11/03, left for full-time employment; from 1/04
to 5/04 intern worked 162.5 hours, half of which were funded by the Town and the other half by MIT internship program.
**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 2008 Recommended Budget&Financing Plan IX-7 March 23, 2007
Program: Community Development
Subprogram: 7200 Planning Town of Lexington FY 2008 Program Budget
Budget Recommendations:
The FY2008 budget recommendation represents a decrease of $5,136 or 2.4 percent less than the
FY2007 Adjusted Budget. At the time of the preparation of this budget recommendation, a collective
bargaining agreement with the Planning Department staff has not been reached for FY2008.
Recommended Budget: This is a level-service budget. The significant changes include:
1. $2,000 increase for overtime to meet FLSA requirements for paying administrative staff that
work additional hours attending Planning Board meetings.
2. $7,045 decrease in salaries resulting from the filling of two positions at salary levels less than
the prior employees were receiving.
Budget Requests Not Recommended by the Town Manager: The following program improvement has
been requested by the Planning Director:
1. $49,600 for salary and benefits of a Housing Specialist.
FY 2008 Recommended Budget&Financing Plan IX-8 March 23, 2007
Program: Community Development
Subprogram: 7200 Planning Town of Lexington FY 2008 Program Budget
Budget Summary
Funding Sources FY 2006 FY 2007 FY 2008 FY 2008 Dollar Percent
Actual Adjusted Requested Recommended Increase Increase
Tax Lev 182,343 184,347 179,497 172 406 (11,941) -6.48°k
Enterprise Funds Indirects - - - - 0.00°k
Directed Funding23,314 28,135 34,940 34,940 6,805 24.19°k
Fees $ 23,314 $ 28,135 $ 34,940 $ 34,940 $ 6,805 24.19°k
Total 7200 Planning205,657 212,482 214,437 207,346 (5,136) -2.42%
Appropriation Summary FY 2006 FY 2007 FY 2008 FY 2008 Dollar Percent
Actual Adjusted Requested Recommended Increase Increase
Compensation $ 195,945 $ 204,032 $ 205,987 $ 198,987 $ (5,045) -2.47%
Expenses $ 8,345 $ 8,450 $ 8,450 $ 8,359 $ (91) -1.08%
Total 7200 Planning 204,290 212,482 214,437 207,346 (5,136) -2.42%
Level-Service Requests FY 2006 FY 2007 FY 2008 FY 2008 Dollar Percent
Actual Adjusted Requested Recommended Increase Increase
Total 7210 Planning $ 204,290 $ 212,482 $ 214,437 $ 207,346 $ (5,136) -2.42°k
Total 7200 Plannin 204,290 212,482 214,437 207,346 (5,136)1 -2.42%
Summary FY 2006 FY 2007 FY 2008 FY 2008 Dollar Percent
Actual Adjusted Requested Recommended Increase Increase
Salaries&Wages $ 195,945 $ 204,032 $ 205,987 $ 196,987 $ (7,045) -3.45%
Overtime $ - $ - $ - $ 2,000 $ 2,000 0.00%
Compensation $ 195,945 $ 204,032 $ 205,987 $ 198,987 $ (5,045) -2.47%
Contractual Services $ - $ 4,650 $ 4,450 $ 4,450 $ (200) -4.30%
Utilities - 840 840 749 91 -10.82%
Supplies 8,345 2,850 3,050 3,050 200 7.02%
Small Capital $ - $ 110 $ 110 $ 110 $ - 0.00%
Expenses $ 8,345 $ 8,450 $ 8,450 $ 8,359 1 $ (91) -1.08%
Total 7200 Planning 204,290 212,482 214,437 207,346 (5,136)1 -2.42%
FY 2008 Recommended Budget&Financing Plan IX-9 March 23, 2007
Program: Community Development
Subprogram: 7300 Economic Development Town of Lexington FY 2008 Program Budget
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 enhancement of a healthy business climate in
Lexington. The Economic Development Officer serves as a liaison to businesses providing
information, technical assistance and help with meeting local land use regulations. The Liberty Ride
and Battle Green Guides which are funded in the Economic Development budget work to promote
local businesses.
Budget Overview: Economic Development Office is divided into two elements: the Economic
Development Officer and the Liberty Ride.
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.
***Numbers reflected in this budget request for the Liberty Ride are subject to change as a
function of an ongoing bid process.
Departmental Initiatives:
1. To reestablish the Economic Development Officer position.
FY 2008 Recommended Budget&Financing Plan IX-10 March 23, 2007
Program: Community Development
Subprogram: 7300 Economic Development Town of Lexington FY 2008 Program Budget
Tourism Co mmittee
Town Manager
Liberty Ride Cooiuf
Economic Development
Officer Liberty Ride Guides
Authorized/Appropriated Staffing
FY 2004 FY 2005 FY 2006 FY 2007 FY 2008
Actual Actual Actual Actual Recommended
Economic Development Officer 1 1 1
Battle Green Guides* Varies Varies Varies
Liberty Ride Coordinator 0.5 0.5 0.5 0.5 0.5
Libe Ride Guides Seasonal Seasonal Seasonal Seasonal Seasonal
Explanatory Notes:
*Located in Line-Item 2410 until FY 2005
FY 2008 Recommended Budget&Financing Plan IX-11 March 23, 2007
Program: Community Development
Subprogram: 7300 Economic Development Town of Lexington FY 2008 Program Budget
Budget Recommendations:
The FY2008 budget recommendation represents an increase of $45,821 or 27.8 percent over the
FY2007 Adjusted budget. It continues to include $59,500 for the Economic Development Officer
position that was funded by the FY2007 override.
Recommended Budget: This is a level-service budget except where noted below. The significant
changes include:
1. $19,500 increase for the Economic Development Officer position. This position was budgeted
for nine months in FY2007. This additional funding is for a full 12 months of funding.
2. $890 increase for the Battle Green Guides, to reflect an increase in the minimum wage.
3. $2,600 for supplies and expenses for the Economic Development Officer.
4. $22,831 increase for Liberty Ride (salary and expenses.) This is attributable to a
reclassification for both senior and regular guides to bring positions in line with market
demand. Expenses are proposed to increase $17,263 attributable to proposed higher hourly
rates as part of a new contract and due to an increase in the proposed number of days of
operation of the Liberty Ride.
***Numbers reflected in this budget request for the Liberty Ride are subject to change as a
function of an ongoing bid process.
Budget Requests Not Recommended by the Town Manager: No requests presented.
FY 2008 Recommended Budget&Financing Plan IX-12 March 23, 2007
Program: Community Development
Subprogram: 7300 Economic Development Town of Lexington FY 2008 Program Budget
Budget Summary
Funding Sources FY 2006 FY 2007 FY 2008 FY 2008 Dollar Percent
Actual Adjusted Requested Recommended Increase Increase
Tax Le 7,278 64,500 87,490 87,490 22,990 35.64%
Enterprise Funds Indirects - - - - - 0.00%
Directed Funding95 606 100,342 131,912 123,173 22,831 22.75%
LibertyRide Fares&Sales 89,238 78,927 93,081 93,081 14,154 17.93%
Liberty Ride Charter Sales $ 10,140 $ 14,590 $ 16,396 $ 6,256 61.70%
Liberty Ride Donations $ 6,368 $ 11,275 $ 24,241 $ 13,696 $ 2,421 21..
Total 7300 Econ.Development 102,883 164,842 219,402 210 663 45 821 27.80%
Appropriation Summary FY 2006 FY 2007 FY 2008 FY 2008 Dollar Percent
Actual Adjusted Requested Recommended Increase Increase
!Compensation 33 001 95 199 120 572 120 797 25 598 26.89°k
Expenses $ 69,883 $ 69,643 $ 98,830 $ 89,866 $ 20,223 29.09%%
Total 7300 Econ.Development $ 102,883 $ 164,842 $ 219,402 $ 210,663 $ 45,821 27.80%
Level-Service Requests FY 2006 FY 2007 FY 2008 FY 2008 Dollar Percent
Actual Adjusted Requested Recommended Increase Increase
Total 7310 Econ. Dev.Office 7 278 64 500 87 490 87 490 22 990 35.64°k
Total 7320 Liberty Ride $ 95,606 $ 100,342 $ 131,912 $ 123,173 $ 22,831 22.75%%
Total 7300 Econ.Development 102,883 164 842 219 402 210 663 45 821 1 27.80%
Object Code Summary FY 2006 FY 2007 FY 2008 FY 2008 Dollar Percent
Actual Adjusted Requested I Recommended Increase Increase
Salaries&Wages 33,001 95 199 120 572 120 797 25 598 26.89%
Overtime - - - - - 1 0.00%
Compensation 33,001 95,199 120,572 120,797 25 598 26.89%
Contractual Services 51,454 62 943 94 030 85 066 22 123 35.15%
Utilities I
- - - - - 0.00%
Supplies 18,428 6 700 4 800 4 800 1 900 -28.36%
Small Capital - - - - - 0.00%
Expenses $ 69,883 $ 69,643 $ 98,830 1 $ 89,866 1 $ 20,223 1 29.04%
Total 7300 Econ.Development 102 883 164 842 219 402 210 663 45 821 I 27.80%
FY 2008 Recommended Budget&Financing Plan IX-13 March 23, 2007
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 2008 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 2008 Recommended Budget&Financing Plan X-1 March 23, 2007
Program: General Government
Subprogram: 8100 Board of Selectmen Town of Lexington FY 2008 Program Budget
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 is under the direction of the Executive Clerk and the
Municipal Clerk who to 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.
The staff maintain over 300 Selectmen appointments to more than 40 committees. In addition, the
Selectmen's Office notifies Lexington residents of all national, 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 legal
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. Evaluate options for a Community/Senior Center.
2. Advance the new Department of Public Works building to Town Meeting and the voters.
3. Propose long-term energy conservation improvements.
4. Work with the School Committee on a joint Town/School Facilities Department.
5. Approve a design/material for the replacement of the Center sidewalks.
6. Continue to implement the recommendations of the Water/Sewer Rate Study Committee.
7. Continue to evaluate the recommendations of the Financial Policy Committee and implement
those recommendations deemed appropriate.
FY 2008 Recommended Budget&Financing Plan X-2 March 23, 2007
Program: General Government
Subprogram: 8100 Board of Selectmen Town of Lexington FY 2008 Program Budget
Board of Selectmen
Executive Clerk
Part-Time
Municipal Clerk
Authorized/Appropriated Staffing
FY 2004 FY 2005 FY 2006 FY 2007 FY 2008
Actual Actual Actual Actual Recommended
Executive Clerk 1 0.86 0.11 0.86 0.94
Part Time Munici al Clerk 0.54 0.54 0.54 0.54 0.56
Explanatory Notes:
FY 2008 Recommended Budget&Financing Plan X-3 March 23, 2007
Program: General Government
Subprogram: 8100 Board of Selectmen Town of Lexington FY 2008 Program Budget
Budget Recommendations:
The FY2008 budget recommendation represents an increase of $10,565 or 1.2 percent. Potential
salary adjustments for FY2008 have not been added to this budget.
Recommended Budget: This is a level-service budget except where noted below. The significant
changes included:
1. $2,499 increase for salary step increases and other adjustments.
2. $2,000 increase for the annual audit and dues to the MMA and other organizations.
3. $6,066 for salaries for three additional hours per week for the executive clerk and office
coverage during vacations periods. This is a program improvement for the Selectmen's Office.
Budget Requests Not Recommended by the Town Manager: No other requests presented.
FY 2008 Recommended Budget&Financing Plan X-4 March 23, 2007
Program: General Government
Subprogram: 8100 Board of Selectmen Town of Lexington FY 2008 Program Budget
Budget Summary
Funding Sources FY 2006 FY 2007 FY 2008 FY 2008 Dollar Percent
Actual Adjusted Requested Recommended Increase Increase
Tax Le 415,211 435,885 436,064 442,130 6,245 1.43%
Enterprise Funds Indirects 4,714 - - - - 0.00%
Revolving Funds 280,430 400,000 400,000 400,000 - 0.00%
PEG TV/Cable Access $ 280,430 $ 400,000 $ 400,000 $ 400,000 $ - 0.00%
Directed Funding 68,406 52,446 56,766 56,766 4,320 8.24%
Licenses&Permits 68,406 52,446 56,766 56,766 4,320 8.24%
Total 8100 Board of Selectmen $ 768,761 $ 888,331 $ 892,830 $ 898,896 $ 10,565 1.190/0
Appropriation Summary FY 2006 FY 2007 FY 2008 FY 2008 Dollar Percent
Actual Adjusted Requested Recommended Increase Increase
Com ensation 53,176 62 681 65 180 71 246 8 565 13.66%
Expenses1 $ 710,850 1 $ 825,650 1 $ 827,650 1 $ 827,650 1 $ 2,000 1 0.24%
Total 8100 Board of Selectmen 764,025 888,331 892,830 898,896 10,565 1.19%
Level-Service Requests FY 2006 FY 2007 FY 2008 FY 2008 Dollar Percent
Actual Adjusted Requested Recommended Increase Increase
Total 8110 Selectmen's Office $ 114,047 $ 131,831 $
1336330 142396 10,5-65 8.01%
50,000 350,
Total 8120 Legal 356229 350000 000 0.00%
2Total 8130 Town Report 200
6 500 6 500 6 500 - 1 0.00%
Total 8140 LCTV $ 291,550 $ 400,000 1 $ 400,000 1 $ 400,000 1 $ - 0.00%
Total 8100 Board of Selectmen 764,025 888,331 892,830 898,896 10,565 1.190/c
Object Code Summary FY 2006 FY 2007 FY 2008 FY 2008 Dollar Percent
Actual Adjusted Requested Recommended Increase Increase
Salaries&Wages 53 176 62 681 65 180 71 246 8 565 13.66%
Overtime $ - $ - 1 $ - 1 $ - 1 $ - 0.00%
Compensation 53176 62,681 65180 71,246 8,565 13.66%
Contractual Services 706,245 808 650 807 650 807,650 1 000 -0.12%
Utilities - - - - - 0.00%
Supplies $ 4,605 $ 17,000 $ 20,000 $ 20,000 1 $ 3,000 17.65%
Small Capital $ - $ - $ - $ - 1 $ - 0.00%
Expenses $ 710,8501 $ 825,6501 $ 827,6501 $ 827,6501 $ 2,0001 0.24%
Total 8100 Board of Selectmen 1 $ 764,025 1 $ 888,331 1 $ 892,830 1 $ 898,896 1 $ 10,565 1 1.19%
FY 2008 Recommended Budget&Financing Plan X-5 March 23, 2007
Program: General Government
Subprogram: 8200 Town Manager Town of Lexington FY 2008 Program Budget
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 personnel and benefit administration and risk
management.
Budget Overview: The Town Manager's Office is comprised of Organizational Direction and
Administration and Human Resources.
Organizational Direction and 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. Work with the Board of Selectmen and School Committee to develop a strategy regarding
employee health benefits / compensation plans.
2. Work with the Board of Selectmen to draft a license agreement for Munroe Center for the
Arts.
3. Work with the Board of Selectmen to improve the tracking process for Town Meeting actions.
4. Finalize Cary Memorial Hall renovations including audio/visual systems, meeting room set-ups,
fine arts improvement, as well as rental / marketing materials for Cary Hall.
5. Revise the employee performance review process and professional development plans.
6. Begin the process to centralize personnel files.
7. Work with the Finance Department to implement health insurance audit program, including a
tracking system, enrollment audit, Medicare audit system, etc.
8. Redesign the Town's website.
FY 2008 Recommended Budget&Financing Plan X-6 March 23, 2007
Program: General Government
Subprogram: 8200 Town Manager Town of Lexington FY 2008 Program Budget
Town Manager
Assistant
Town Manager
Human Resources Office Manager/ Organizational
Manager Executive Secretary Development Dir.
HRAdministrative ManagementIntern
Assistant
Authorized/Appropriated Staffing
FY 2004 FY 2005 FY 2006 FY 2007 FY 2008
Actual Actual Actual Actual Recommended
Town Manager 1 1 1 1 1
Assistant Town Manager 1 1 1 1 1
Office Manager 1 1 1 1 1
Administrative Assistant 1 1 1 1 1
Organizational Development Director 1 1 1 1 1
Human Resources Director 0 0 0 1 1
Hearing Officers 0.06 0.06 0.06 0.12 0.12
Management Intern 1 1 1 1 1
Human Resources Generalist 1 0 0 0 0
Benefits Manager 1 0 0 0 0
Grantswriter 0 0.35 0.35 0 0
Explanatory Notes:
The position of Human Resource Director was funded in FY 2007 with the override passage.
We are presently interviewing for this position.
As a part of legal mandate, a part-time Civil Hearing Officer position was added in FY 2007 at
the request of the Fire Department and is budgeted here. The part-time Parking Hearing
Officer is also budgeted here.
FY 2008 Recommended Budget&Financing Plan X-7 March 23, 2007
Program: General Government
Subprogram: 8200 Town Manager Town of Lexington FY 2008 Program Budget
Budget Recommendations:
The FY2008 budget recommendation represents a decrease of $3,687, due largely to transferring
certain training funds from this budget to individual departmental budgets. This budget continues to
include $93,500 that was funded by the FY2007 override including $67,500 for the Human Resources
Director position and $26,000 in expenses (training and committee support).
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 Budaet: This is a level-service budget. Certain reallocations have been made from
Organizational Direction to Human Resources for labor counsel services. The significant budget
changes include:
1. $9,255 for salary step increases and other contractual adjustments.
2. $11,925 decrease for training/travel/seminar funds that have been transferred from this
budget to the individual departmental budgets.
3. $1,000 decrease in the small capital budget necessary to meet the overall budget allocation
for general government departments.
Budget Requests Not Recommended by the Town Manager: None requested.
FY 2008 Recommended Budget&Financing Plan X-8 March 23, 2007
Program: General Government
Subprogram: 8200 Town Manager Town of Lexington FY 2008 Program Budget
Budget Summary
Budget Summary-Town Manager Operations(8210,8220)
Funding Sources FY 2006 FY 2007 FY 2008 FY 2008 Dollar percent
Actual Adjusted Requested Recommended Increase Increase
Tax Le 390,351 571,379 558,293 560,079 (11,300) -1.98°k
Enterprise Funds Indirects 69,118 39,240 37,764 34,978 (4,262) -10.86°k
Available Funds 54,214 16,109 27,865 27,865 11,756 72.98°k
Rentals $ 54,214 $ 16,109 $ 27,865 $ 27,865 $ 11,756 72.98%
Total 8200 Town Manager 513,683 626,609 623,922 622,922 (3,687) -0.590/0
Appropriation Summary FY 2006 FY 2007 FY 2008 FY 2008 Dollar percent
Actual Adjusted Requested Recommended Increase Increase
Compensation $ 386,558 $ 470,542 $ 479,797 $ 479,797 $ 9,255 1.97%
Expenses $ 101,768 $ 156,067 $ 144,125 $ 143,125 $ (12,942) -8.29%
Total 8200 Town Manager $ 488,326 $ 626,609 $ 623,922 $ 622,922 $ 3,687 -0.59%
Level-Service Requests FY 2006 FY 2007 FY 2008 FY 2008 Dollar percent
Actual Adjusted Requested Recommended Increase I Increase
Total 8210 Or anizational Dir.&Admin. 426 207 498 613 487 003 486 003 12 610 -2.53°k
Total 8220 Human Resources $ 62,119 $ 127,996 $ 136%9 9 $ 136,919 $ 8,923 6.97°k
Total 8200 Town Manager 488,326 626,609 623,922 622,922 3 687 -0.59%
Object Code Summary FY 2006 FY 2007 FY 2008 FY 2008 Dollar percent
Actual Adjusted Requested Recommended Increase Increase
Salanes&Wages $ 386,558 $ 470,542 $ 479,797 $ 479,797 $ 9,255 1.97%
Overtime $ - $ - $ - $ - $ - 0.00%
Com ensadon 386558 470542 479797 479797 9255 1.97%
Contractual Services 87,488 119,900 108,375 108,375 (11,525) -9.61%
Utilities $ - $ - $ - $ - $ - 0.00%
Supplies $ 14,280 $ 16,167 $ 15,750 $ 15,750 $ (417) -2.58%
Small Capital - 20,000 20,000 19,000 (1,000) -5.00°k
Expenses $ 101,7681 $ 156,0671 $ 144,1251 $ 143,125 $ (12,942) -8.29%
Total 8200 Town Manager 1 $ 488,326 1 $ 626,609 1 $ 623,922 1 $ 622,922 1 $ (3,687) -0.59"/0
Budget Summary- Municipal Salary Adjustment(8230)
Funding Sources FY 2006 FY 2007 FY 2008 FY 2008 Dollar percent
Actual Adjusted Requested Recommend Increase Increase
Tax Le - 185 225 471,200 471,500 286 275 154.56%
Enter rise Funds Indirects - 3 636 - (3,636)1 -100.00°k
Fees&Charges $ - $ - $ - $ - 0.00°k
Total 8200 Town Manager - 188,861 471,500 471,500 282,639 1 149.65%
Appropriation Summary FY 2006 FY 2007 FY 2008 FY 2008 Dollar percent
Actual Adjusted Requested Recommend Increase Increase
Compensation $ - $ 188,861 $ 471,500 $ 471,500 $ 282,639 149.65%
Total 8200 Town Manager $ - $ 188,861 $ 471,500 $ 471,500 $ 282,639 149.65%
Level-Service Requests FY 2006 FY 2007 FY 2008 FY 2008 Dollar percent
Actual Adjusted Requested Recommend Increase Increase
Total 8230 Salary Adjustment $ - $ 188,861 $ 471,500 $ 471,500 $ 282,639 149.65%
Total 8200 Town Manager - 188,861 471,500 471,500 282,639 149.65%
FY 2008 Recommended Budget&Financing Plan X-9 March 23, 2007
Program: General Government
Subprogram: 8300 Town Committees Town of Lexington FY 2008 Program Budget
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 2008 Recommended Budget&Financing Plan X-10 March 23, 2007
Program: General Government
Subprogram: 8300 Town Committees Town of Lexington FY 2008 Program Budget
Appropriations
Committee Capital Public
Expenditures Celebrations
Committee Committee
Asst. Town Manager
for Finance
Authorized/Appropriated Staffing
No direct staff are charged to this line-item. Limited staff support is provided through the Town
Manager's Office and Finance Department.
FY 2008 Recommended Budget&Financing Plan X-11 March 23, 2007
Program: General Government
Subprogram: 8300 Town Committees Town of Lexington FY 2008 Program Budget
Budget Recommendations:
The FY2008 budget recommendation represents a $3,550 or 9.2 percent decrease under the FY2007
Adjusted Budget.
Recommended Budget: This is a reduced service budget.
An overall decrease of $4,050 is recommended in the Miscellaneous Boards and Committee budget in
order to meet the overall budget allocation for general government departments. This will result in
some limitations on committee expenses such as printing and purchase of materials.
A $500 increase in the Public Celebrations Committee budget is recommended to address normal
inflationary increases in the cost of hosting the Patriot's Day celebration. One implication of this small
budget increase is that the Public Celebrations Committee will likely have to raise additional funds
from private sources.
Budget Requests Not Recommended by the Town Manager: None requested.
FY 2008 Recommended Budget&Financing Plan X-12 March 23, 2007
Program: General Government
Subprogram: 8300 Town Committees Town of Lexington FY 2008 Program Budget
Budget Summary
Funding Sources FY 2006 FY 2007 1 FY 2008 FY 2008 Dollar Percent
Actual Adjusted Requested I Recommended I Increase I Increase
Tax Levy $ 33,648 38 755 38 755 35 205 3 550 -9.16%
Enter rise Funds Indirects $ - $ - $ - $ - $ - 0.00%
Available Funds $ - $ - $ - $ - $ - 0.00%
Total 8300 Town Committees 33,648 38 755 38 755 35 205 3 550 -9.16%
Appropriation Summary FY 2006 FY 2007 FY 2008 FY 2008 Dollar Percent
Actual Adjusted Requested Recommended Increase Increase
!Compensation $ - $ - $ - $ - $ - 0.00%
Ex enses $ 34,148 $ 38,755 $ 38,755 $ 35,205 $ 3,550 -9.16%
Total 8300 Town Committees 34,148 38,755 38,755 35,205 (3,550)1 -9.160/o
Level-Service Requests FY 2006 FY 2007 FY 2008 FY 2008 Dollar Percent
Actual Adjusted Requested Recommended Increase Increase
Total 8310 Financial Committees 848 1 500 1 500 1 500 - 0.00%
Total 8320 Misc. Boards&Committees 8 300 8 755 8 755 4 705 (4,050)1 -46.26%
Total 8330 Public Celebrations $ 25,000 $ 28,500 $ 28,500 $ 29,000 1 $ 500 1 1.75%
Total 8300 Town Committees $ 34,148 $ 38 755 $ 38 755 1 $ 35 205 1 $ 3 550 -9.16%
Object Code Summary FY 2006 FY 2007 FY 2008 FY 2008 Dollar Percent
Actual Adjusted Requested I Recommended I Increase I Increase
Salaries&Wa es - - - - - 1 0.00%
Overtime $ - $ - $ - 1 $ - 1 $ - 0.00%
Compensation $ - $ - $ - $ - $ - 0.009yo
Contractual Services 848 7,055 7,055 5,055 (2,000) -28.35%
Utilities I
- - - - - 0.00%
Supplies $ 33,300 $ 31,700 $ 31,700 $ 30,150 $ 1,550 -4.89%
Small Capital $ - $ - $ - $ - $ - 0.00%
Expenses $ 34,148 $ 38,755 $ 38,755 $ 35,205 $ (3,550) -9.16%
Total 8300 Town Committees 34,148 38,755 38,755 35,205 (3,550)1 -9.16%
FY 2008 Recommended Budget&Financing Plan X-13 March 23, 2007
Program: Finance
Subprogram: 8400 Finance Town of Lexington FY 2008 Program Budget
Mission: The Finance Department is responsible for: (1) maintaining current and accurate data
about 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 Revenue
Office, the Comptroller's Office, the Assessor's Office and the Utility Billing Office.
The Revenue 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 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 all financial operations of the
Town, and the Budget Officer, who in concert with the Assistant Town Manager and the Town
Manager develops and monitors the annual capital and operating budget. The Assistant Town
Manager for Finance is also an ex-officio member of the Lexington Retirement Board and a non-
voting member of the Appropriation Committee.
The Assessing Office's primary function is the development of assessed values of real and personal
property used in determining the amount of property tax levied on 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:
Assessing:
1. Provide periodic updates to the Board of Selectmen on the revaluation process during the
spring, summer and early fall of 2008.
Comptroller:
1. Convert manual tracking of vacation and sick leave by all departments to MUNIS.
2. Transition to accounting for Trust Funds in the general ledger.
3. Completing a post-employment benefits actuarial analysis.
Revenue:
1. Continue progress in transferring delinquent taxes into tax title to insure ultimate collection of
past due amounts.
2. Placing tax liens on unpaid water and sewer bills to insure the ultimate collection of past due
accounts.
FY 2008 Recommended Budget&Financing Plan X-14 March 23, 2007
Program: Finance
Subprogram: 8400 Finance Town of Lexington FY 2008 Program Budget
Authorized/Appropriated Staffing
FY 2004 FY 2005 FY 2006 FY 2007 FY 2008
Actual Actual Actual Actual Recommended
Comptroller/Finance Director 1 1 1 1 1
Town Accountant 1 1 1 1 1
Staff Accountant 1 1 1 1 1
Chief Procurement Agent 1 1 1 1 1
Retirement Adminstrator * 0 0 0 0 0
Financial Clerk 1 1 1 1 1
Bud et Officer 1 1 1 1 1
sub'-total FTE >6.00 6.00 I> 6:00 6.00 6.00
!sub-total FTIPT I> 6 FT 1 6 FT 1 I> 6 IFT 1 >6 FT 1 6 FT 1
OPT OPT OPT OPT OPT
Element 8420: Revenue
Treasurer/Collector 1 1 1 1 1
Financial Clerk 1 1 1 1 1
Adm in istrative Assistant 1 1 1 1 1
Account Clerk 1 0 1 1 1
Municipal Clerk 0 0.46 0.46 0.46 0.46
sub-total FTE 4.00 3.46 4.46 4.46 4.46
sub-total FTIPT 4 FTI 3 FTI 4(FTI 4 FTI 4 FT1
PT 1 PT ( 1 PT 1 PT 1 PT
Element 8430:Assessor
Town Assessor 1 1 1 1 1
Residential Appraiser 1 1 1 1 1
Commercial Appraiser 0 0 1 1 1
Adm in istrative Assistant 1 1 1 1 1
Property Inspector 1 0 1 1 1
Municipal Clerk 0 0.46 0.46 0.46 0.46
sub-total FTE 4.00 3.46 5.46 5.46 5.46
sub-total FTIPT 5FT1 5FT1 5FT1 5FT1 5FT1
1 PT 1 PT 1 PT 1 PT 1 PT
Element 8440: Utility Billing
W&S Enterprise Business Manager 0 0 1 1 1
Account Clerk 1 1 0 0 0
sub-total FTE 1 1.00 1.00 1 1.00 1 1.00 11:00
sub-total FTIPT'>I 1 FTI 1 FTI'>I 1I FT1 1 FTI 1SFTI
0 PT 0 PT 0 PT 0 PT 0'PT
IFTE Total ii
Explanatory Notes
*Paid by Retirement Board effective FY 2004
FY 2008 Recommended Budget&Financing Plan X-15 March 23, 2007
Program: Finance
Subprogram: 8400 Finance Town of Lexington FY 2008 Program Budget
Asst.Town Mgr.
For Finance/
Comptroller
Retirement Town Revenue Officer/ Town Procurement Utility Ent. Budget
Administrator Assessor Benefits Mgr. Accountant Officer Business Mgr. Officer
Commercial Asst. Tax
Appraiser Collector —Financial
Clerk
Residential Treasury
Analyst/ Assistant Staff
Inspectors Accountant
Administrative Dept.
Asst Account Clerk
PT Municipal PT Municipal
Clerk Clerk
Budget Recommendations:
The FY2008 budget recommendation represents an increase of $55,944, or 4.5 percent over the
FY2007 Adjusted Budget. It continues to include $11,121 in expenses (special audit services) that
were funded by the FY2007 override. At the time of the preparation of this budget recommendation,
a collective bargaining agreement with the staff of the Finance Department has not been reached for
FY2008.
Recommended Budget: This is a level-services budget, except where noted below. The significant
changes include:
1. $36,750 increase for salary step increases and other contractual adjustments. This increase is
also due to the reclassification of two positions in the Assessing Office and budgeting 100% of
the Revenue Officer's salary in FY2008 as opposed to 75% in FY07 (when 25% of her
time/salary was devoted to health benefits administration).
2. $5,000 for a data base service for the valuation of commercial property for the Assessing
Office. This is a program improvement for the Assessing Office.
3. $17,500 for professional services for independent appraisals for cases before the Appellate
Tax Board. This has been funded by a reduction in the Overlay Account. This is a program
improvement for the Assessing Department.
Budget Requests Not Recommended by the Town Manager: The following program improvement
requests have by made by the Assistant Town Manager for Finance:
1. $7,000 for various publications and services to assist in the valuation of commercial property.
2. $5,000 for professional services to establish market values for tax exempt properties.
FY 2008 Recommended Budget&Financing Plan X-16 March 23, 2007
Program: Finance
Subprogram: 8400 Finance Town of Lexington FY 2008 Program Budget
Budget Summary
Funding Sources FY 2006 FY 2007 FY 2008 FY 2008 Dollar Percent
Actual Adjusted Requested Recommended Increase Increase
Tax Lev $ 690,444 $ 861,248 $ 917,070 $ 933,269 $ 72,021 8.360/(
Enterprise Funds Indirects 358,792 335,720 323,097 323,097 (12,623) -3.760/(
Directed Funding $ 34,845 $ 35,597 $ 32,144 $ 32,144 $ 3,453 -9.700/(
Charges for Services $ 34,845 $ 35,597 $ 32,144 $ 32,144 $ (3,453) -9.700/(
Total 8400 Finance 1,084,081 1 232 565 1,272,310 1 288 509 55 944 4.540/(
Appropriation Summary FY 2006 FY 2007 FY 2008 FY 2008 Dollar Percent
Actual Adjusted Requested Recommended Increase Increase
Com ensation 789 702 967 865 1 004 615 1 004 615 36 750 3.80%
Expenses $ 227,012 $ 264,700 $ 267,695 $ 283,894 $ 19,1. 7.80%
Total 8400 Finance $ 1,016,715 $ 1,232,565 $ 1,272,310 $ 1,288,509 $ 55,944 4.54%
Level-Service Requests FY 2006 FY 2007 FY 2008 FY 2008 Dollar Percent
Actual Adjusted Requested Recommended Increase Increase
Total 8410 Comptroller $ 441,517 $ 538,622 $ 546,924 $ 540,833 $ 2,211 0.41%
Total 8420 Revenue 223,225 252,244 276,229 276,175 23,931 9.49%
Total 8430 Assessor $ 306,586 $ 378,733 $ 385,890 $ 408,234 $ 29,501 7.79%
Total 8440 Utility Billing $ 45,386 $ 62,966 $ 63,268 $ 63,268 $ 302 0.48%
Total 8400 Finance 1,016,71S 1 232 565 1,272,310 1 288 509 55 944 4.54%
Object Code Summary FY 2006 FY 2007 FY 2008 FY 2008 Dollar Percent
Actual Adjusted Requested Recommended Increase Increase
Salaries&Wa es 789,702 967,865 1,004,615 1,004,615 36,750 1 3.80%
Overtime $ - $ - $ - 1 $ - 1 $ - 0.00%
COMP075ation 789702 967,865 1004615 1004615 36750 3.80°/o
Contractual Services $ 172,211 $ 206,300 $ 222,170 $ 240,670 $ 34,370 16.66%
Utilities - 4,940 2780
2 479 2 461 -49.82%
Supplies $ 54,801 $ 48,460 $ 42,745 $ 40,745 $ 7,715 -15.92%
Small Capital - 5,000 - - (5,000) -100.00%
Ex uses $ 227,012 $ 264,700 $ 267,695 $ 283,894 $ 19,194 7.25%
Total 8400 Finance 1,016,715 1,232,565 1,272,310 1,288,509 55,944 1 4.54%
FY 2008 Recommended Budget&Financing Plan X-17 March 23, 2007
Program: General Government
Subprogram: 8500 Town Clerk Town of Lexington FY 2008 Program Budget
Mission: The Office of the Town Clerk serves as a primary provider of information for the Town
through its work as the custodian of and recording office for the official records and documents of the
Town, 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, Voter Registration, Elections, and Archive & Records Management.
Town Clerk Administration: The Town Clerk's Office staffing shifted from four full-time to three full-
time and two part-time positions in FY2004. The FY2008 budget request represents continued
funding of these positions.
Voter 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 FY2008 cover the conduct of two elections (March 2008 Presidential
Primary & March 2008 Annual Town Election). Funds requested are based upon holding both
elections simultaneously on the Presidential Primary date, as these elections were previously voted by
the Board of Selectmen in 2004 (reaffirmation in 2008). Requested funds cover scheduling these two
elections on same day.
Archives & Records Management: This program covers the annual updates to the Code of Lexington,
electronic document management software, microfilming/preservation/conservation of records, and a
part-time Archivist/Records Manager position. The FY2007 Proposition 2 1/2 override vote authorized
a part-time Archivist/Records Manager position and an additional $1,000 in expenses to more fully
cover annual codification demands.
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 2008 Recommended Budget&Financing Plan X-18 March 23, 2007
Program: General Government
Subprogram: 8500 Town Clerk Town of Lexington FY 2008 Program Budget
PT Archivist/ Town Clerk
Records Coord.
Administrative Asst. Information Specialist
PT Municipal Clerks
Authorized/Appropriated Staffing
FY 2004 FY 2005 FY 2006 FY 2007 FY 2008
Actual Actual Actual Actual Recommended
Town Clerk 1 1 1 1 1
Administrative Assistant 1 0 1 1 1
Information Specialist 1 1 1 1 1
Municipal Clerk 0 0.45 0.88 0.88 0.88
Archivist Records Manager 0 0 0 0.4 0.4
Explanatory Notes:
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. FY2008 requests
maintain funding at authorized FY2007 staffing levels.
FY 2008 Recommended Budget&Financing Plan X-19 March 23, 2007
Program: General Government
Subprogram: 8500 Town Clerk Town of Lexington FY 2008 Program Budget
Budget Recommendations:
The FY2008 budget recommendation represents a decrease of $28,556 or 7.8 percent over the
FY2007 Adjusted Budget. It continues to include $20,000 in salary for a part-time Archivist/Records
Manager and $1,000 in expenses for codification of Town bylaws, both of which were funded by the
FY2007 override. At the time of the preparation of this budget recommendation, a collective
bargaining agreement for the staff in the Town Clerk's Office has not been reached for FY2008.
Recommended Budget: This is a level service budget. The significant changes include:
1. A $39,561 decrease in the elections budget as a result of two fewer elections in FY2008. This
budget assumes that the March 2008 Presidential primary and March 2008 Annual Town
election will be held on the same day.
2. A $4,155 increase for salary step increases and other contractual payments.
3. $7,000 for microfilming of Town records. It is recommended that this increase be financed
through an increase in certain permit fees. This is a program improvement for the Town
Clerk's Office.
Budget Requests Not Recommended by the Town Manager: The following program improvement
requests have been made by the Town Clerk:
1. $9,800 for laser fiche web link.
2. $6,500 for a digital document scanner.
3. $55,345 for salary and benefits for an assistant town clerk.
FY 2008 Recommended Budget&Financing Plan X-20 March 23, 2007
Program: General Government
Subprogram: 8500 Town Clerk Town of Lexington FY 2008 Program Budget
Budget Summary
Funding Sources FY 2006 FY 2007 FY 2008 FY 2008 Dollar Percent
Actual Adjusted Requested Recommended Increase Increase
Tax Le 207,694 291,677 250,874 250,458 (41,219) -14.13%
Enterprise Funds Indirects - - - - 0.00%
Directed Funding 77 348 73,739 78,402 86,402 12,663 17.17%
Fees:Town Clerk 44,672 37,186 42,080 42,080 4,894 13.16%
Licenses&Permits:Town Clerk $ 32,676 $ 36,553 $ 36,322 $ 44,322 $ 7,769 21.25%
Total 8500 Town Clerk 285,042 365,416 329,276 336,860 (28,556) -7.81%
Appropriation Summary FY 2006 FY 2007 FY 2008 FY 2008 Dollar Percent
Actual Adjusted Requested Recommended Increase Increase
!Compensation 214 886 291 791 246 101 246 101 45 690 -15.66%
Expenses $ 71,149 $ 73,625 $ 83,175 $ 90,759 $ 17,134 23.27°k
Total 8500 Town Clerk 286,035 365 416 329 276 336 860 28 556 -7.81%
Level-Service Requests FY 2006 FY 2007 FY 2008 FY 2008 Dollar Percent
Actual Adjusted Requested Recommended Increase Increase
Total 8510 Town Clerk Administration 187,154 209,191 214,346 214,346 5,155 2.46%
Total 8520 Board of Registrars $ 33,191 $ 19,600 $ 17,125 $ 17,125 $ (2,475) -12.63%
Total 8530 Elections $ 61,553 $ 103,425 $ 64,080 $ 63,864 $ (39,561) -38.25%
Total 8540 Records Management $ 4,136 $ 33,200 $ 33,725 $ 41,525 $ 8,325 25.08%
Total 8500 Town Clerk $ 286,035 $ 365,416 $ 329,276 $ 336,860 $ (28,556) -7.81%
Object Code Summary FY 2006 FY 2007 FY 2008 FY 2008 Dollar Percent
Actual Adjusted Requested Recommended I Increase Increase
Salaries&Wages 214,886 287 256 243 201 243 201 44 055 -15.34%
Overtime $ - 1 $ 4,535 1 $ 2,900 1 $ 2,900 1 $ (1,635) -36.05%
Compensation 214,8861 291,791 246101 246101 (45,690) -15.66%
Contractual Services 51,426 1 62 085 75 650 83 450 21 365 34.41%
Utilities - - 2,000 1,78 1 784 100.00%
Supplies 19 723 9 540 5 025 5 025 4 515 -47.33%
Small Capital $ - 1 $ 2,000 1 $ 500 1 $ 500 1 $ (1,500) -75.00°k
Expensesi $ 71,1491 $ 73,6251 $ 83,1751 $ 90,7591 $ 17,1341 23.27%
Total 8500 Town Clerk 286 035 365 416 329 276 336 860 28 556 -7.81%
FY 2008 Recommended Budget&Financing Plan X-21 March 23, 2007
Program: General Government
Subprogram: 8600 Management Information Systems Town of Lexington FY 2008 Program Budget
Mission: The Management Information Systems Department's provides information technology
services to Town administration and staff and supports the accounting/payroll applications for both
the general government and school department.
Budget Overview: The Management Information Systems (MIS) Department manages the Town's
information technology systems (hardware and software) that are critical elements of service delivery
and program management of all of the departmental operations. MIS management includes the
maintenance of financial management hardware and software that serves Town and School
departments as well as facilities maintenance management software. MIS also supports software of
the Recreation department and the Retirement System. MIS manages the Town's Metropolitan Area
Network that connects 27 buildings. Another significant area is the operation, management and
security of the local area network that connects all town buildings, personal computers and
peripherals. MIS staff also supports 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. Assist in the implementation of a new Town website.
5. Evaluate the merits of a combined Town/School technology department.
FY 2008 Recommended Budget&Financing Plan X-22 March 23, 2007
Program: General Government
Subprogram: 8600 Management Information Systems Town of Lexington FY 2008 Program Budget
Assistant Town Manager for
Finance
MIS Director
Network Administrator
Authorized/Appropriated Staffing
FY 2004 FY 2005 FY 2006 FY 2007 FY 2008
Actual Actual Actual Actual Recommended
Director, M t. Information Systems 1 1 1 1 1
Network Administrator 2 2 2 2 2
0 -
Explanatory Notes:
Director of MIS position is currently vacant.
FY 2008 Recommended Budget&Financing Plan X-23 March 23, 2007
Program: General Government
Subprogram: 8600 Management Information Systems Town of Lexington FY 2008 Program Budget
Budget Recommendations:
The FY2008 budget recommendation represents an increase of $20,007, or 4.4 percent over the FY07
Adjusted Budget. At the time of the preparation of this budget recommendation, a collective
bargaining agreement with the MIS staff has not been reached for FY2008.
Recommended Budaet: This is a level-service budget except where noted below. The significant
changes include:
1. $7,470 increase for salary step increases and other contractual adjustments.
2. $9,137 increase for expenses related to hardware replacement and software maintenance.
3. $3,400 for annual licensing fees for the new website application. This is a program
improvement for the MIS Department.
Budget Requests Not Recommended by the Town Manager: No other requests presented.
FY 2008 Recommended Budget&Financing Plan X-24 March 23, 2007
Program: General Government
Subprogram: 8600 Management Information Systems Town of Lexington FY 2008 Program Budget
Budget Summary
Funding Sources FY 2006 FY 2007 FY 2008 FY 2008 Dollar Percent
Actual Adjusted Re uested Recommend Increase Increase
Tax Ie 330 710 405 218 424 849 427 266 22 048 5.44%
Enter rise Funds Indirects 56 128 54 304 52 262 52 262 2 042
Directed Funding 1 $ - $ - 1 $ - $ - 0.00%
Total 8600 MIS 1 $ 386,838 $ 459,522 1 $ 477,111 $ 479,528 $ 20,007 4.35%
Appropriation Summary FY 2006 FY 2007 FY 2008 FY 2008 Dollar Percent
Actual Adjusted Requested Recommend Increase Increase
!Compensation 144,206 180,471 187,941 187 941 127 47530 4.14°k
Expenses $ 193,481 $ 279,050 $ 289,169 $ 291,587 $ , 7 4.49°k
Total 8600 MIS $ 337,687 $ 459,521 $ 477,110 $ 479,528 $ 20,007 4.35%
Level-Service Requests FY 2006 FY 2007 FY 2008 FY 2008 Dollar Percent
Actual Adjusted Re uested Recommend Increase Increase
Total 8610 MIS Administration 324,935 445,821 463,410 462 428 16 607 3. N
Total 8620 Web Development $ 12,752 $ 13,700 $ 13,700 $ 17,100 $ 3,400 24.82°k
Total 8600 MIS 337,687 459,521 477,110 479,528 20,007 4.35%
Object Code Summary FY 2006 FY 2007 FY 2008 FY 2008 Dollar Percent
Actual Adjusted Requested Recommend Increase Increase
Salaries&Wages 144,206 180 471 187 941 187 941 7 470 4.14%
Overtime $ - $ - 1 $ - 1 $ - 1 $ - 0.00%
Compensation 144,206 180,471 187,941 187,941 7,470 4.14%
Contractual Services 1
105,155 193 670 200 789 203 389 9 719 5.02%
Utilities $ - $ 1,680 $ 1,680 $ 1,498 1 $ (182) -10.82%
Supplies 9 382 11 000 2 000 2 000 9 000 -81.82%
Small Capital $ 78,744 1 $ 72,700 $ 84,700 $ 84,700 1 $ 12,000 16.51°k
Expenses To $ 193,481 $ 279,050 $ 289,169 $ 291,587 $ 12,537 4.49%
ta 00 MIS l 86 $ 337,687 1 $ 459,521 1 $ 477,110 1 $ 479,528 1 $ 20,007 1 4.35"/0
FY 2008 Recommended Budget&Financing Plan X-25 March 23, 2007
Section XI : Capital Investment
Section XI: Capital Investment
This section includes detailed information about:
• FY 2008 Capital Improvement Budget&Financing Plan XI-2
FY 2008 Recommended Budget&Financing Plan XI-1 March 23, 2007
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 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 program consisting of multiple units of less than $25,000;
• 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 FY2008 Capital Budget was developed within the capital policy framework adopted by the
Board of Selectmen in 1991 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
be uneven, sometimes involving unique large projects such as a new fire engine or a new school
building. Other capital investment needs are recurring. Lexington will continue to refine the five-
year planning process in an attempt to determine an appropriate annual level of capital
investment.
The five-year Capital Improvement Program includes all capital projects identified by school and
municipal departments over the next five years.
FY 2008 Recommended Budget&Financing Plan XI-2 March 23, 2007
The following are potential funding sources for financing the Town's capital investments:
• Available Funds (Cash Capital) —The town regularly appropriates monies from the
general fund and the enterprise funds to finance short-term, small capital investment
projects. Examples of available funds are free cash and enterprise fund retained earnings.
• Stabilization Fund —Appropriations to the stabilization at a town meeting getting be
voted out of the stabilization fund at a subsequent town meeting as a funding source for
operating or capital costs.
• 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 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.
FY 2008 CAPITAL FINANCING STRATEGY
The proposed financing plan for the recommended FY2008 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 FY2007. This increase is in the spirit of the recommendations reflected in the Ad
Hoc Financial Policy Committee's report dated March 2006.
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 FY08 level of general fund cash-financed
capital.
Second, while the recommendation of the Ad Hoc Financial Policy Committee to shift capital
project financing from debt-based to cash-based is laudable, in the context of Proposition 2 1/2
this approach will severely impact the Town's ability to maintain existing services without
requiring a large operating override
RequestsCapital
Cash Debt Total
General Fund a 1,305,000 4,867,700 6 172 700
Water Enterprise 25,000 1,902,300 1 927 300
Sewer Enterprise - 11331,200 1 331 200
Recreatlon Enter rise 130,000 $130,000
Community Preservation Act 1 141 199 - 1 441 199
Pdrkinq Funds 50,000 - 50 000
Total (all Funds) $ •• 8,231,200 $11,052,399
(a)Includes $50o,o00 for street resurfacing from FY20o1 override
The table on the next page lists all FY2008 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 2008 Recommended Budget&Financing Plan XI-3 March 23, 2007
FY 2008 Recommended Capital Budget
Dept. Itern FY 2000 East Funding Source Article
Education Schools-Lax.High school:Ventilation,HVAC-LHS pottery room,AC-LHS $175,000 GF-Debt
Foreign Lang.Lab,Al THE kitchen,AHu LHS music compostion room,HIS IT
Education Schools-Lax.High School:Auditorium repairs $200,000 GF-Debt
Education 5chooll Hastings School,Install lockers(per LFD) 1110,000 GF-Debt
Education Schools-Sstemwide',Technology 400000 GF-Debt
Education Schools-Steam Trap Replacements(various schools) 4130,000 GF-Debt
Education Schools-Energy Efficient Lighting(FIR Gym and Fieldhouse) $65,000 GF-Debt
Education Schools-Mechanical Systems-LHS Bldg,G,H,I,F Retire Conn plot 3,9 $205,000 GF-Debt
Education Schools-Mechanical Systems-LH5 Elect,G,H,T,F Retro-Coro Rpt 4,5,8 $420,000 GF-Debt
Education Schools-Clarke Mechanical Systems Replacement 4710,000 GF-Debt
Education Schools-Building Insulation(various schools) $250,000 GF-Debt
Education Schools-Systemwide',Classroom Furnishings,Fixtures and equipment(IF&E) $50,000 GF-Debt
replacement(25 year cycle)
Education Schools-Demand Ventilation and Controls(various schools) $45,000 GF-Debt
Education Schools-Estabmok HVAC Extraordinary Repairs $35,000 GF-Cash
Education Schools-Systemwide,Interior Finishes $50,000 GF-Cash
Education School Renovate mens'fwomens locker rooms(add lockers) $65,000 GF-Cash
Education School Administration Relocation $50,000 GF-Cash
Education Schools Systemwide: Paving(replacementlrepalr) $50,000 GF-Cash
DPW Lincoln Field Methane Mitigation $400,000 GF-Debt
DPW DPW Equipment Purchase(replacement and new) 1523,300 GF Debt
DPW Woburn Street Reconstruction $120,000 GF-Debt
DPW Geographic Information Systems $62,400 GF-Cash
DPW Storm Drain Improvements $460,000 GF-Debt
DPW 5idewak improvements($200,000 requested) $100,000 GF-Cash
DPW Central Business Dlstrict(CBD)Sidewalks $175,000 GF Debt
DPW Bikeway Repalr(Re-paving($350,000 requested) $175,000 GF-Debt
DPW Geographic Information Systems $102,300 Water Ent Debt
DPW Water Distribution Improvements $1,800,000 Water FILL Debt
DPW Geographic Information Systems $31,200 Suer Ent,Debt
DPW Wastewater System Improvements $1,200,000 Sewer Ent Debt
DPW Pump Station upgrades $100,000 SeGer Ent Debt
DPW Building Envelope $150,000 GF-Cash
DPW Dam Inspection $30,000 GF-Cash
DPW Traffic Mitigation $50,000 GF-Cash
DPW Historical Burial Ground Rehabilitation $367,000 CPA Funds
DPW Street Improvements $500,000 GF-Cash
DPW Nsor Parking Lot $50,000 Parking Meter Fund
DPW Hydrant Replacement $25,000 Water Retained Earnings
DPW Buckman Tavern Boiler $10,685 CPA Funds
Fire Installation of Wireless Fire Alarm Boxes in municipal buildings $160,120 GF-Debt(CPA
Fire Hydrant Replacement $25,000 GF-Cash
Fire Munroe Art Center Fire Alarms $35,000 GF-Cash
Fire Replacement of Engine 5 $80,000 GF-Cash
Rep Valley Tennis Court Improvements $130,000 Decrepit on Fund Debt
Rec Center Basketball Court Reconstruction $85,000 GF-Cash
Rep Park Improvements-Athletic Feids $50,000 GF-Cash
Rec.fComom West Lexington Greenway Corridor 1125,000 CPA Funds
Dec Center Playfields Drainage Improvement Study $40,000 CPA Funds
Town Manager unifying Tourism 511 $18,360 CPA Funds
Town Manager Cary Hall improvements $147,130 CPA Funds
Library East Lexington Branch Library Building Study $43,000 CPA Funds
Douglas House Rehabilitation $ 300,000 CPA Funds
Muzzey Condominium Architectural Study $ 53,500 CPA Funds
Greeley Village Window Replacement $ 228,404 CPA Funds
Comprehensive Cultural Resources Survey $ 90,000 CPA Funds
FY 2008 Recommended Budget&Financing Plan XI-4 March 23, 2007
The following pages include tables that show the recommended FY2008 capital projects by
financing source and highest to lowest priority: general fund debt, water fund debt,
wastewater fund debt, recreation 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.
FY2008 RECOMMENDED PROJECTS - GENERAL FUND DEBT(Table I)
TOWipo LNIin on-FY2008Bu et
FY2008 Man dares Recommended Budget: Capital Project.
TA8LE I 008 RECOMMENDED PROJECTS-GENERAL FUND OEST
ANONXT XENi SERV. fSi.XONX
FIXAX(EX YEARS B .RATE FROOi FRml FYtm9 FRmO FR011 FYA1f
MLINICIPIIL PROJECTS
1 Lincoln Field Methane Mitigation $ 400 SEE 10 A5% $ GpG9 $ �,000 6 56,AG $ 5dp9G $ 4,69G
2 Installation A Wireless Fire Alan Boxes In municipal $ 2S29m 5 $ 2949 $ M790 6 33512 $ 32234 $ 30956
buildings 45%
3 DPW Equipment Purchase(replacement and Levy) $ 523300 5 A5% $ 1GA66 $ 1G3]f49 6 123 A49 $ 118789 $ 114079
4 Woburn Street Reconstruction $ 120SEE 5 45% $ 170D $ 20825 6 23TO $ 19295 $ 18530
5 Geo ry bic lnlormetion6 m $ G24m 6 4.5% $ 1ZLB $ 16,]BG F ID,T26 $ 11,165 $ 13,6IXi
6 6toim Crein lm rweme me $ 460 that 10 46% $ 9]llg $ �i]00 6 64®0 $ 62660 $ 60490
S,d,—,lk lm ri—in-ts$200 000 re—S $ 100 that 5 41% $ 21 k800
5 I Canal Grenada district CB091bevuall¢ $ 1750m 5 451. $ 3$00 $ 425]5 6 41�0 $ 39R5 $ 30150
5 Speway Re an/Ra ream (SEES that rearestech $ 1750m 5 451. $ 3$00 $ 425]5 6 L1�0 $ 39R5 $ 30150
SCHOOL PROJECTS
10 Schools Lee High School Ventilation,HVAC-lHG $ 1759m 5 $ 3509 $ 42875 6 41TO $ 39725 $ 38150
pottery m: usic roo AlAC-LHG Foreign lane.Lab.ALL lHs
not Ferr PHLI LHS c,mp,,t,,n mom;LHS IT C,nler
d5%
11 Sehi Lee Kind SiCool Putlnonum r,airs $ 200 Om 6 46% $ SHOO $ 4P o00 $ 4,210 $ 46400 $ 43 E00
12 Scdoola Hcetin e S ohool lnemll lookers gpiT $ 110,000 6 46% $ 2]110 $ £960 6 ]b¢YI $ 219]0 $ J3980
C S,h,,Is55em,,d,T,,h,,I,gy $ 4000m 5 45Yo $ 000E $ 93000 6 94400 $ 9oDo0 $ D]Z10
11 Schools SteamTrap Replacements Eanous schools $ 1300m 5 451. $ 250E $ 31&50 6 3E®0 $ 29$10 $ 2B340
15 Schools EnergyEfficient Lighting THS Gym and $ IS 0m 5 $ 130E $ 15i125 6 15iAM $ 14i755 $ 14i170
Flelbhouse 45%
16 Schools-Mechanical Systems-IHG BIdgs G,IT J,F $ 2059m 5 $ 41On $ T225 6 HE Arm $ 46535 $ 44690
Petra Card Pat 3 9 45%
11 Schools-Mechanical Systems-IHG BIdgs G,IT J,F $ 4209m 10 $ 8409 $ 60900 6 59010 $ 5120 $ 55230
Petra Card Pat 45,8 45%
18 Schools-Clarke Mechanical Systems Replacement $ 7160m 10 45% $ 1420E $ 1M950 6 99755 $ 96560 $ 93365
19 Schools BuildingInsulation Nonousschools $ 2560m 5 45% $ 500E $ 61250 6 59UP $ 56750 $ 54500
]0 Schoole-Oemend Ventilation.nd Contmis(v..ious $ 4S SEE 5 $ 900 $ 11 i025 $ 10 ME $ 10i215 $ 9i510
schools) 45
NEW LEW SUPPORTED DENT SERVICE $ 4.667,7100 $ 96954 $ 9M.012 E 950.472 $ 915,93l $ a91,391
NPPR l PROPOSED LEWSDPPPORTED DEBT SEW FYLOOi FY2mN FY2m9 MUM FYL011 .11
A Snorkel-A roved and issued Lee,Supported Debt Series 9 3345,131 $ 2402211 $ 2,1@,49G 6 15GE,123 $ 1236,04G $ W1,1T3
D Sub1o21-A .red a,it V nissu ed lea 9u odetl D nbt 9ennce A to,and Pdi DAN's 9 3]0`LD $ I$S4b39 $ 14�141 6 1A064B4 $ 195d453 $ 11A5942
C Summe -A ruvetlL Su .b d.SerNce 3 3b65,689 $ 3,656y66 $ 3,601,639 5 3A93,®1 $ 2,590,511 $ 2,161,111
D 6uMotel-Pro odetl New Lev Si Debt Nervice 8 $ 06504 $ 9EE�o12 6 96E�4R $ 916'Ri3 $ 8G1}94
E TOTAL-PROPOSED LEW SUPPORT DEBT SERVICE f 3b65,®9 f 3,83bID f I,SX6,650 f 414 .9 f 3,506ptl f 3.lall. Be
F 1 TOTAL NET OF DPW FACILITY DESIGN FINANCING 9 3b65,®9 $ 3,GO229 $ 1,250.250 $ 3JUS.119 $ 3.190.924 $ 2.743.428
Municipal Promects
Lincoln Field Methane Mitigation - $400,000: The 2006 annual town meeting authorized
the expenditure of $60,000 to engage an engineering firm to design methane mitigation
measures at Lincoln Field. The work of the firm has been completed and its proposed design —
the construction of a subsurface slurry wall along the southern side of Lincoln Street - has been
submitted to the Massachusetts Department of Environmental Protection (DEP) for review and
approval. The $400,000 is an estimate is subject to revision based on the response of the DEP
to the proposed design.
FY 2008 Recommended Budget&Financing Plan XI-5 March 23, 2007
Installation of Wireless Fire Alarm Boxes in municipal buildings - $142,000: The
existing fire alarm system in municipal buildings was installed between 50 and 100 years ago,
depending on the location. Basically the system is an old telegraph system that requires
significant maintenance of the wiring supporting the system and the alarm boxes themselves.
The Fire Department and the town have slowly been converting to a wireless system, which
provides a more reliable and less expensive system to operate and maintain. The receivers for
the wireless system have already been secured via a grant from the state and are in place and
operating at this time.
This proposed project will update and replace the municipal fire alarm master boxes on all
municipal and school buildings including the following: Lexington High School, Clarke Middle
School, Diamond Middle, Bowman Elementary„ Bridge, Estabrook Elementary School, Old
Harrington-Elementary School, Harrington Elementary School, Hastings Elementary School, the
Town Office Building, Cary Hall, the White House, Public Works Garage, the Cemetery office
and garage, the Main Library, the East Lexington branch Library, the East Lexington Fire
Station, the Pool Complex, the Reservoir Guard House, the Lincoln Field Facility, the Munroe
Center for the Arts, and Hartwell Avenue Recycling Center.
DPW Equipment Purchase (replacement and new) - $523,300: 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 a
request 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 FY08:
Elgin Street Sweeper (1) to replace an existing 1997 sweeper; Toro Ground Master mower (1)
to replace a 1997 model; New Small Vacuum Truck (1) to facilitate inspection and maintenance
of drainage structures in compliance with the National Pollution Discharge Elimination System
(NPDES) Phase II Stormwater Management Plan requirements; Toro Mower with Snow Package
(1) to replace a 1998 model; and, a Toro Mower(1) to replace a 1980 model.
Woburn Street Reconstruction - $120,000: Woburn Street, a major arterial roadway, has
not received any major attention in several decades. The roadway surface is deteriorating at a
rapidly increasing rate, traffic volumes continue to increase, and much of the street has no, or
inadequate, sidewalks. Consequently, it is the recommendation of the Department of Public
Works that the roadway needs total reconstruction. This request is for funding to engage the
services of a engineering firm to design a complete reconstruction of the street, including new
granite curb and new sidewalks, from Mass. Ave. to Lowell Street, approximately 7,000'. A
request for construction funding will be made at the 2008 annual town meeting. A pre-design
estimate of construction cost is $1.08 million. New water main installation will be completed in
2007 in anticipation of this recommended reconstruction.
FY 2008 Recommended Budget&Financing Plan XI-6 March 23, 2007
Geographic Information Systems - $62,400: A Geographic Information System (GIS) is a
computerized mapping system which would enable the Town to record, manage and update all
infrastructure maps and descriptive data for water/sewer lines, drains, roadways, etc. It is a
commonly used tool in both the public and private sectors. Last summer, the Town engaged
the services of Applied Geographics, Inc., a consulting firm specializing in GIS, to perform an
assessment of the need for GIS in the town. A final draft of that assessment has been
completed which recommends that the Town develop GIS and includes a multi-year plan and
budget for its development.
The consultant's recommendation calls for the development of GIS over a three year period at
an estimated total cost of $574,325. The estimated cost for year one is $195,875. In that the
GIS system will support general fund, water fund and wastewater fund activities, the year one
cost is apportioned among these funds. The $62,400 requested here represents the general
fund's share of the total year-one cost.
Storm Drain Improvements - $460,000: This request is comprised of two components:
$160,000 to repair drainage systems associated with the Annual Street Improvement Program
and $300,000 for research, topographic and property line survey, alternative analysis, design
and construction of approximately 400 linear feet of drainage infrastructure in the area of Lake
Street.
Sidewalk Improvements - $100,000: Streets without sidewalks will continue to be less
safe for pedestrians. The DPW has requested $200,000 in FY08 for sidewalk improvements,
which is the first of a five-year plan for such work. Due to funding limitations, only $100,000 is
recommended for FY08.
This request is to rebuild and/or repave existing asphalt sidewalks throughout town that are in
poor condition, and to construct new sidewalks. The Sidewalk Committee has recommended a
Master Plan for sidewalk improvements and additions that will be used as a foundation for the
work. Sidewalk projects will be chosen from the Committee's plan each year. All work will be
ADA compliant.
Central Business District (CBD) Sidewalks - $175,000: This project will continue the
sidewalk program in the Center and will replace defective areas. This request will fund the first
of four phases of sidewalk reconstruction in the Central Business District. Phase 1 is Mass. Ave.
from the Library to Waltham St. Future phases will include both sides of Waltham Street from
Mass. Ave. to Vinebrook Rd., and both sides of Muzzey Street from Mass Ave. to the municipal
lot.
Bikeway Repair/Re-paving - $175,000: The Minuteman Bikeway is heavily used for
recreation and commuting. There have been no major repairs to its bituminous concrete surface
since it was originally constructed in 1993. It is recommended that the entire Lexington section,
approximately five miles, be repaved over a two-year period at an estimated cost of $350,000.
In addition to re-paving, work will include drainage improvements, selective root pruning and
installation of root barriers at key points along the bikeway. $175,000 is requested for FY08.
School Proiects
Ventilation, HVAC - LHS pottery room; AC - LHS Foreign Lang. Lab; AHU LHS kitchen;
AHU LHS music composition room; LHS IT Center - $175,000: The LHS pottery shop,
foreign language lab, and music composition room and Informational Technology Center all lack
adequate ventilation (air and cooling) to satisfy both code requirements and program needs.
The air handler/hood in the Main Kitchen is beyond repair and must be replaced.
FY 2008 Recommended Budget&Financing Plan XI-7 March 23, 2007
LHS Auditorium Repairs - $200,000: This request is to support Phase 2 of a three-year
modernization program for the LHS Auditorium. It will provide improved seating, additional
lighting instruments, acoustic upgrade, as well as sound system components.
Hastings School Locker Installations - $110,000: This request will fund the second of
four schools that require the installation of school lockers to eliminate the potential hazard of
flammable materials being hung in hallways. This request will outfit the Hastings Elementary
School. This plan was developed in conjunction with the Lexington Fire Department.
Technology - $400,000: The long-range technology capital plan is based on a systematic
replacement and upgrade of network equipment, information delivery systems, desktop
computers, printers/peripherals, and LCD projectors. $400,000 is requested in FY08. At a
spend rate of $400,000 per year, it will take until FY14 to replace all computers older than 6
years.
Steam Trap Replacements (various schools) - $130,000: This is an energy savings
initiative. Failed steam traps result in the inefficient consumption of steam for heating. This
project would repair faulty steam traps or replace those beyond repair. Work will be conducted
in the Diamond Middle School and the Estabrook, Bowman, Hastings and Bridges elementary
schools. It is anticipated that energy savings resulting from this project will be used to finance
the debt service associated with this project.
Energy Efficient Lighting (LHS gym and fieldhouse) - $65, 000: This is an energy
savings initiative. The high bay metal halide lighting in the High School gym and fieldhouse is
inefficient based on current technologies. Five years ago, T-5 fluorescent technology, 35%
more efficient than metal halide lighting, was perfected and introduced to the market. This
project will replace current lighting with fluorescent lighting. It is anticipated that energy
savings resulting from this project will be used to finance the debt service associated with this
project.
Mechanical Systems - LHS Bldgs. G, H,3, F Retro-Com Rpt 3, 9 - $205,000: Based on
an evaluation performed in 1997 and verified in a recently completed independent engineering
analysis funded by NSTAR, the mechanical systems at the High School need repair and
replacement. These systems include energy management system controls, unit ventilators and
unit ventilator controls.
Mechanical Systems - LHS Bldgs. G, H,3, F Retro-Com Rpt 4, 5, 8 - $420,000: This is
an energy savings initiative. It is a component of the project described above. It is anticipated
that energy savings resulting from this project will be used to finance the debt service
associated with this project.
Clarke Mechanical Systems Replacement - $710,000: The existing heating, ventilating
and air conditioning (HVAC) systems at the Clarke Middle School have reached the end of their
useful life or are too expensive to operate due to their reliance on electric resistance heating.
This project will replace the existing HVAC system with a new system that will convert the
heating system to a more efficient natural gas system.
Building Insulation (various schools) - $250,000: This is an energy savings initiative.
This project would result in the installation of ceiling insulation above classroom ceilings and
under the gym roof decks in the following schools: Bridge, Bowman and Hastings Elementary
FY 2008 Recommended Budget&Financing Plan XI-8 March 23, 2007
Schools. It is anticipated that energy savings resulting from this project will be used to finance
the debt service associated with this project.
Demand Ventilation and Controls (various schools) - $45,000: This is an energy
savings initiative. The standard design for ventilation is based on maximum occupancy of the
space to be ventilated. Demand ventilation controls modulate the quantity of ventilation air
supplied to a space based on the actual occupants of the space at any given time. This project
will result in the installation of demand ventilation controls in the gyms, auditoriums, libraries
and cafeterias at the High School and Diamond Middle School. It is anticipated that energy
savings resulting from this project will be used to finance the debt service associated with this
project.
FY2OO8 RECOMMENDED PROJECTS - WATER FUND DEBT (Table II)
Towno Leon on-FY2008Bui
FY2008 Manager's Recommended Budget: Capital Projects
THBLEII: F 008 RECOMMENOEO PROJECTS-WATER DEBT
AMOUNT DEBT SERV.ESTIMATED
PROJECT FINANCED YEARS BIT.RATE M007 M009 M009 M010 1VID11 M012
$102,OXT $ ,
2 Water Distribution Improvements $1,800,000 10 45% $ 40500 $ 261,000 $ 252900 $ 244,800 $236,700
PROD.REVENUE ATE SUPPORTED DEBT SERVICE 6 1y02,300 $ A2,B02 $ 2H6,O6A $ 2]],00.3 $ 2bB4O22 $259,001
APPROVED REVENUE SUPPPORTED DEBT SERV. M007 moos M009 MIND FVID11 M012
A Subtotal.A mvetl nntl Issuetl Revenue Su otletl 0eb1 Service $ 356,096 $ 3AB,2%i $ 329503 $ 336,25E $ 3115A6 $2H65BB
B Subtotal.A mvetl/Unissuetl Revenue Su otletl Debt Service Atlual/Pro etlatl BAN a) $ 82350 $ M V13 $ 7650 $ ]5600 $ ]3350
C Surns :A roretl Revenue Su mletl DeMSernce S 356,096 S 430.633 S 409.683 S 414.108 S 387.146 $359.938
0 Subtotal.Projected New Revenue Suppotletl Debt Service I I $ A2B02 $ 2H6,O6A $ 2]],00.3 $ 2bB4O22 $259,001
E TOTAL:PROPOSED REVENUE SUPPORTED DEBT SERVICE $ 356.096 $ 473.435 $ 695.747 $ 691.151 S 655,169 5619,939
Geographic Information Systems - $102,300: The basis for this request is described on
page XI-6 above. The total request for FY08 funding of GIS is $195,875. Of this amount,
$$62,400 is proposed to be financed with levy supported debt and $133,500 with fee supported
debt. Of this amount, $102,300 is proposed to be financed with water fund debt.
Water Distribution Improvements—$1,800,000: This request is part of a multi-year
program to upgrade aging water infrastructure throughout town, some of which was installed
prior to 1929. Upgrades will yield dependable and high water quality and adequate pressure
and volume for domestic needs, commercial needs and fire protection. The $1,800,000 request
is for the replacement of approximately 8,500 linear feet of obsolete, unlined iron pipe and
other pipe with high repair records. Some of the streets involved are Fern Street, Moreland
Avenue, Hibbert Street, Bennington Road, Bowker Avenue, the Bird Hill Road area, the access
to Bowman School and other smaller sections of pipe town wide. At this rate of funding, it is
anticipated that no unlined water pipe will remain after 2011. There is the potential for MWRA
grant/loan funds.
FY 2008 Recommended Budget&Financing Plan XI-9 March 23, 2007
FY2008 RECOMMENDED PROJECTS - WASTEWATER FUND DEBT(Table III)
Tom,.o Laura B-Fr sacs EMd ct
Table III:FVPODB Manager'.Recommended Budget: Capital Projects
AMOUNT DERTSEay. ESTIMATED
PROJECT TIRAACED V RS HAT WE F 001 TVLme M009 MUD T Rii F 2012
1 Geoahic lnlo:mation5stems 5312ID 5 45% $ ]@ $ ]644 $ ]363 $ ]p62 6 68@
2 Waslewalei5atem inp-emnms $12m,Dm 10 A5% $ 2T000 $ 1]LmO $ 1bEfi00 $ 1fi3290 6 15i000
3 Pum 6leti 1 reIe $1.D. 6 46% $ 2260 $ 24 6]0 $ 236DO $ 22700 6 21�E00
PROD.REVENUESEWE SUPPORTED DEBT SEW. 1331PID $ 29952 $ 206144 $ 199563 $ 19282 6 186d@
APPROVED REVENUE SUPPPORIED DEBT SERV. M001 MOOM M009 MOIO WID11 M012
A Subtotal:A mvetl and Issued Revenue Su otletl Debl Bervice 9 32B 8g5 $ ]b/]33 $ 1]A TiO $ 145953 $ 54868 6 53ID0
0 Subtotal.A cored and Unissued Revenue Su otletl Debt Service $ 162575 $ 116814 $ 155375 $ 149300 6 140725
C Summe :A tweE Revenue 9u oME Deft 9eMce { 3ze,eo] S <H,eOe S HT,6< S ]01,][G S 30<,1EG { 191,Sz]
D SUEtotal.Pro edetl Nary Revenue Su orleE Debi Servire $ 29p62 $ A6�144 $ ia9�663 $ 1929%1 6 106�do2
E TOTAL:PROPOSED REVENUE SUPPORTED DEBT SEWIICE { R9,505 $ 69,T50 $ SEWRN S 500,991 S 391,1i0 { 190,R1
Geographic Information Systems - $31,200: The basis for this request is described on
page XI-6 above. The total request for FY08 funding of GIS is $195,875. Of this amount,
$$62,400 is proposed to be financed with levy-supported debt and $133,500 with fee supported
debt. Of this amount, $31,200 is proposed to be financed with sewer fund debt.
Wastewater System Improvements - $1,200,000: This request is part of a multi-year
plan to rehabilitate 7,000 linear feet of sanitary sewer infrastructure per year for the
foreseeable future. This plan will address a variety of problems including system inflow and
infiltration (I/I) and system maintenance attributable to an aging infrastructure. Due to aging
and leaking pipe, during periods of high rainfall, infiltration and inflow of storm water into the
wastewater system can result in system surcharging that can damage property and pose health
risks. In addition, infiltration increases the volume of wastewater discharges metered by the
Massachusetts Water Resources Authority resulting in increased assessments from the
Authority.
The amount requested would result in rehabilitation of lines using a variety of techniques
including slip lining, cured-in-place re-lining, and replacing existing lines. The area of focus
under this request is the Toffet Swamp Area, consisting of relining the trunk sewer and
rebuilding manholes built in the 1950's. Currently the Town is installing and re-laying sewer
lines in the Moon Hill and Grant St, areas. Additionally, a town wide sewer assessment and
mapping project is underway that will facilitate the prioritization of areas throughout town that
need wastewater system replacement.
Pump Station Upgrades - $100,000: Lexington has 10 Sewer pumping stations valued at
over $6,000,000. This request is for year one of a five-year program to replace aging
equipment and bring stations into compliance with U.S. Occupational Safety and Health
Administration (OSHA) standards. The funds will be used to replace aging motors and valves,
and to modify station entryways to enhance safety of station operations.
FY 2008 Recommended Budget&Financing Plan XI-10 March 23, 2007
FY2008 RECOMMENDED PROJECTS - RECREATION FUND DEBT (Table IV)
Town o Lenin on-FY2008 Budget
FY2008 Manager's Recommended Budget: Capital Projects
TABLE IV: FY2008 RECOMMENDED PROJECTS-RECREATION DEBT
AMOUNT DEBT SERV. ESTIMATED
PROJECT FINANCED YEARS INT.RATE MOOT MOOR Moog Maio moil M012
1 Valley Tennis Coue lmrovaments $130,000 5 45% 2,925 31850 30,680 29,510 28,340
PROJ.REVENUE IRECREATIONI $ 130,000 2,925 31850 30,680 29,510 28,340
SUPPORTED DEBT SERV.
APPROVED REVENUE SVPPPORTEO DEBT SERV. Moor moos M009 Maio moil M012
Subtotal Approved and Issued Revenue Supp oded Debt Service $172.013 $ $ $ $
subtotal Approved and unissued Revenue Su oiled Dam service $ $ $ $ $ $
Summe A raved Revenue Su on d Debt Serrice $112.013 $ $ 15 1$ $
Subtotal Pmected New Revenue Su rated Debt Service $ 2,925 $ 31,850 1$ 30680 1$ 29,510 $ 28,340
TOTAL PROPOSED REVENUE SUPPORTED DEBT SERVICE $172.013 $ 2,925 15 31,e50 15 30.690 1$ 29,510 15 29,340
Valley Tennis Court Improvements - $130,000: The tennis courts at Valley Road have not
been rebuilt since the 1980's. The two courts have been patched by DPW, but they have
reached the point where crack filling and patching is no longer cost effective. The court
surfaces are irregular and inconsistent. The cracks interfere with the quality of play and
present a potential hazard to players. In 2005, the Recreation Department stopped permitting
one court due to the hazards. The existing fencing is rusted and in disrepair. Reconstruction of
the Valley courts will ensure that all of the Town's tennis courts are in optimal condition.
This request by the Recreation Committee is to fund the engineering and reconstruction of the
courts. The project will include grinding down the existing courts, rebuilding, surfacing,
painting and striping the courts and the installation of new tennis posts and nets. The project
will also include the replacement of the existing perimeter fencing around the two courts and
the purchase and installation site amenities.
FY 2008 Recommended Budget&Financing Plan XI-11 March 23, 2007
FY2008 RECOMMENDED PROJECTS- CASH CAPITAL (Table V)
Towtit ngton-FY2008 Budget
FV 2008 Manager's Recommended Budget: Capital Projects
TABLE V:FY2008 RECOMMENDED FUNDING FROM REVENUES(Cash by Source)
Water Recreation
Retained Retained Pudding Meter
PROJECT General Lord Erimin a Erasin a Fund CPA Chapter 90 TOTAL COST
1 Building Envelope 1 $150,000
2 East Lexington Branch Library Putting Study $43,000 $43,000
3 Cary Hall Improvements $147 130 $147130
4 Unifying Tourism Bigness $is360 $18,360
5 Douglas House $300,000 $300,000
6 Greeley Village Window Replacement $228,404 $228,404
West Lexington Greenway Corridor $126 i000 $12Si000
8 Muzzey Condominium Architectural study $53,500 $53,500
9 Munroe Ad Center Fire Alarms $35,000 $35,000 11
10 Dam n,opomion $30,000 $30,000
11 Trial Mitigation $50,000 $50,000
12 Historical Burial Ground Rehabilitation $3BI,000 $367000
13 street Improvements $500,000 $700,000 $1 200,000
14 Center Basketball Court Reconstruction $85000 $85i000
13 Park Improvements AthleticFields $50,000 $50,000
16 dear Parking Lot $50,000 $50,000
17 Replacement of Engine 5 $80,000 $80,000
18 Center Play4elds Drainage Improvement Study $40i009 $40i000
19 Buckman TavernBoiler $10,68 $10,686
20 Comprehensive Cultural Resources Survey $90,000 $90,000
21 Fire Monitoring Equipment $18,120 $18,120
22 Hydrant Replacement $25000 $25000 $50,000
23 Schools Systemwide Classroom furnishings, 8 50,000
fixtures and equipment(FF&E)replacement(25 year
24 Schools-Eslabmok HVAC Extraordinary Repairs $35000 $35i000
25 Schools-Systemwide:Interior Finishes $50,000 $50,000
26 School-Renovate mans'/women to cker ro oms(add $65000 $6Si000
bakers
2] school Administration Relocation 1 $50000 1 1 $50000
ze Schools Systemwide Paving(makeremenurepair) 1 $50,000 $50,000
TOTAL 1 $1.305.0001 $25.000 SO $50.0001 $1.441.1991 $100.000 $3.521.199
Building Envelope - $150,000 (General Fund): This is an annual General Fund request to
support the upgrading and repair of municipal buildings systems. Projects scheduled for
FY2008 include the installation of a women's shower at fire headquarters - $35,000; facility
upgrades to comply with the Americans with Disabilities Act (ADA) requirements - $75,000; and
an additional $40,000 for miscellaneous projects yet to be identified. This $40,000 reflects the
Selectmen's intent to either expend or reserve an amount each year for building renewal and
replacement projects. In those years when the full amount is not expended, it will be carried
forward to fund future projects. This practice is consistent with the recommendations of the
Financial Policy Committee recommendations. All work will be managed by the DPW.
East Lexington Branch Library Building Study - $43,000 (CPA Funds): The East Branch
Library, a historically significant Town-owned property, is in need of serious repair. In January,
2005, the Building Finance Advisory Committee recommended that $120,000 be expended over
a period of three years for exterior work on the building; these expenditures were not funded
due to Town budgetary constraints. The current request for $43,000 is to conduct a complete
analysis of the building that includes a structural study but also considers preservation, access
and current code compliance. Future capital requests will be based on this comprehensive
FY 2008 Recommended Budget&Financing Plan XI-12 March 23, 2007
evaluation of building needs. This request has been reviewed by the Community Preservation
Committee, which recommends that it be funded.
Cary Hall Improvements - $147,130 (CPA Funds): This request was initiated by the Town
Manager's Office, working with the Lexington Center Committee, for funding to restore and
rehabilitate historic Cary Hall as a center for public presentation and performance. The initial
$10,000 of this request will be used for a study to determine whether the project is feasible; if
it is found to be so, the remaining $70,000 will be used for architectural concept and
performance studies. An additional $8,000 is also requested for the immediate installation of
blackout curtains, and another $59,130 for the immediate installation of stage extensions,
lighting and dimming capabilities over the extensions. This request has been reviewed by the
Community Preservation Committee, which recommends that it be funded.
Unifying Tourism Signage - $18,360 (CPA Funds): This request was submitted by the
Tourism Committee. An integrated program of signage throughout the Town that identifies its
historic resources and raises public awareness of them will promote the long-term protection
and preservation of those resources. The signage will also help the various entities that support
tourism such as the Chamber of Commerce, the Historical Society, the National Park Service
and the National Heritage Museum. This request has been reviewed by the Community
Preservation Committee, which recommends that it be funded.
Douglas House - $300,000 (CPA Funds): The former Lexington Press building on Oakland
Street will be rehabilitated into studio-type rental apartment units for brain-injured adults by
Supportive Living, Inc. (SLI), a non-profit corporation that operates similar facilities in Woburn
and North Reading. The rehabilitation of the historic building at 7 Oakland Street will result in
the creation of 15 units of affordable housing. The $300,000 CPA funding request, when added
to the $5.9 million raised by SLI from other public and private sources, will close the funding
gap and enable SLI to commence construction in May of this year. This request has been
reviewed by the Community Preservation Committee, which recommends that it be funded.
Greeley Village Window Replacement - $228,404 (CPA Funds): This request was
submitted by the Lexington Housing Authority for replacement windows at its Greeley Village
complex. Greeley Village is an elderly/handicapped apartment complex with one hundred units
that was first occupied in 1968; the aging windows are no longer fully operable, so that
residents have difficulty closing them, resulting in a huge energy loss. Replacement of these
windows will cut utility costs by 10-30%. The projected cost of the total projected is $248,404,
and if this request for CPA funding is approved, the LHA will pay the remaining $20,000 needed
to complete the project. This request has been reviewed by the Community Preservation
Committee which recommends that it be funded.
West Lexington Greenway Corridor - $125,000 (CPA Funds): This $125,000 request by
the Town, through its Conservation Division and the Recreation Department, and the
Conservation Stewards and the Bicycle Advisory Committee, is for the hiring of an engineering
firm to create a master plan for the construction of a pedestrian and bicycle accessible trail
system connecting Lexington's conservation lands west of Route 128/I-95. The completed
master plan will enable the applicants to apply for state and federal funding for construction
documents and the actual construction of the greenway. This request has been reviewed by
the Community Preservation Committee, which recommends that it be funded.
Muzzey Condominium Architectural Study - $53,500 (CPA Funds): The Muzzey High
Condominium Association is requesting $53,500 in funding for a comprehensive building study
under the affordable housing and historic preservation provisions of the CPA. The 70-unit
FY 2008 Recommended Budget&Financing Plan XI-13 March 23, 2007
building provides affordable homes to qualified buyers or individuals and families, including 12
rental units owned by LexHAB. In addition to the LexHAB units, the Town also owns the
portion of Muzzey that is home to Lexington's Senior Center. Since the transfer of this former
high school by the Town in 1985, Muzzey owners have paid for $710,000 in repairs that include
replacing the buildings' pitched and flat roofs, de-leading and painting the exterior windows, re-
pointing bricks, and replacing walkways. Nevertheless, the residents continue to face
exorbitant heating costs, so a building evaluation is needed to determine what further work will
be required to preserve, restore, and add energy efficiency to the historic structure, as well as
enhanced handicapped accessibility. This request has been reviewed by the Community
Preservation Committee, which recommends that it be funded.
Munroe Center for the Arts Fire Sprinkler System Evaluation — $35,000 (General
Fund): The Fire Chief has determined that the fire sprinkler system at the Center is not
functioning dependably and needs repair or replacement. The $35,000 being requested is to
engage professional services to evaluate the existing system and prepare designs and drawings
that can used to solicit bids for the repair and/or replacement of the system.
Dam Inspection - $30,000 (General Fund): Per requirements of state law, municipal dams
must be inspected every three years. A recently completed report by a consulting engineer
identified repairs to be made to the Butterfield Pond Dam and the Old Res Dam. The estimated
cost is $30,000. This report has been submitted to the Massachusetts Department of
Environmental Protection for review and approval.
Traffic Mitigation - $50,000 (General Fund): Traffic safety is an important component of
the quality of life in town. Insuring compliance with current standards and updating operational
sequences to optimize efficiency will have a positive impact on safety and vehicle fuel usage.
There are 14 Town owned traffic signal installations, and several locations where signals may
be considered in the future. In support of the Traffic Mitigation Group, the funds requested here
are for year 1 of a 4 year program to collect data, perform analyses, review proposals and make
recommendations for traffic improvements town wide. Projects will be developed and
construction costs will be estimated for future capital requests.
Historical Burial Ground Rehabilitation - $367,000 (CPA Funds): This request was
initiated by the Department of Public Works, the Lexington Historical Commission and the
Lexington Historical Society for $367,000 to hire a qualified conservator to restore the grave
markers in the Town's historic burying grounds. Of this amount, $270,000 will be used at Ye
Olde Burying Ground, and $97,000 will be used at the Munroe Cemetery. All work performed
will be under the management and administration of the Department of Public Works. The CPC
recommends funding of the request.
Street Improvements - $500,000 (General Fund): Lexington's streets require proper
maintenance and repair to maintain and increase their quality and safety. Each year the Town
contracts for resurfacing of streets based on a multi-year plan. This request is for continued
funding of the annual street resurfacing program. It is comprised of $500,000 of Town funds
from the 2001 override and will be supplemented with $700,000 of Chapter 90 funds (annual
state funding for local road improvements).
The funds requested will be used to resurface 2600 linear feet of School Street from
Massachusetts Avenue to Marrett Road, 4100 linear feet of Shade Street from Spring Street to
Weston Street, and 3100 linear feet of Wood Street from Massachusetts Avenue to Hartwell
Avenue.
FY 2008 Recommended Budget&Financing Plan XI-14 March 23, 2007
Center Basketball Court Reconstruction - $85,000 (General Fund): The basketball
courts at the Center Playground Complex are used year round and are the busiest and most
well utilized outdoor basketball courts in the area. The courts were last resurfaced in 1987 and
now have sections that are beginning to show more than routine wear and tear. New
basketball standards were also installed in 1987. The backboards and rims have been replaced
several times in the ensuing years. The courts, although periodically repaired, have cracks that
crack filler does not permanently repair. Ground shifting (frost heaves) and asphalt shrinking
cause the majority of cracking in the courts. While regular maintenance of cracks 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.
The Recreation Committee requests $85,000 to engineer and reconstruct the double basketball
court at the Center Recreation Complex. The project will include grinding down the existing
basketball courts, addressing the drainage on the courts, rebuilding, surfacing, painting and
striping them, and installing six new basketball standards, backboards, rims and benches.
Park Improvements—Athletic Fields - $50,000 (General Fund): The Town of Lexington
athletic fields have seen excessive use and have not been properly renovated over the past 15
years. This is an ongoing capital program to address safety and playability concerns in order to
provide adequate, safe field space for youth, adult, recreation and school programs.
The request of $50,000 will address the athletic field space at the Bowman School. It is used
by youth baseball, youth soccer, recreation programs and the school children The site currently
has one little league size baseball field and an open turf area. The baseball field infield is worn
and needs to be rebuilt with new infield mix, new turf and the area needs to be laser graded to
provide for safer play and better drainage. The backstop is in disrepair and needs to be
replaced. The open turf area needs to be renovated (top dressing, grading, deep-tine aeration,
over seeding) to provide for safe play and improved drainage. This site has not been
significantly upgraded in the last 15 years and is now a safety concern.
The Recreation Department and the Public Works Department oversee the maintenance of this
facility on an ongoing basis and will manage the project proposed here
NSTAR Parking Lot - $50,000 (Parking Meter Funds):
This request is will supplement the $150,000 of Parking Meter Funds appropriated at the 2006
annual town meeting for the design and construction of a new parking area behind the NSTAR
building at Massachusetts Avenue and Edison Way. The supplement funds will enable a design
that will match existing lighting, granite curbing and landscaping in the CVS parking lot.
Replacement of Engine 5 Brush Truck - $80,000 (General Fund):
Engine 5 is a brush truck used to fight off-road brush fires. The current vehicle was purchased
in 1981, has far exceeded its useful life, and is to the point that it fails to meet current safety
and emission requirements.
The $80,000 requested will replace Engine 5 with a smaller more versatile and economical unit,
one that would better service the community. Major components of the replacement vehicle are
a 4x4 four-door flat bed truck ($40,000); warning lights and safety equipment ($6,000); and a
pump and tank unit, $30,000.
FY 2008 Recommended Budget&Financing Plan XI-15 March 23, 2007
Center Playfields Drainage Improvement Study - $40,000 (CPA Funds):
The Center Playfields support myriad recreation activities for youth and adults, including
football, baseball, softball, soccer, tennis, and track. The site sits on a peat marsh which drains
poorly and holds water on its surface for an extended period of time. This $40,000 request is
for funding to engage the services of an engineering firm to assess the entire Center Playfields
site, develop options for drainage mitigation, and develop plans and specifications for the
implementation of the preferred option. The request was initiated by the Department of Public
Works and submitted to the Community Preservation Committee for its review. The CPC
recommends it for funding.
Buckman Tavern Boiler - $10,685 (CPA Funds):
This request by the Lexington Historical Society is for the installation of a new boiler at
Buckman Tavern, which is a Town-owned property leased to the Historical Society, and the
removal and replacement of an underground oil storage tank at the Tavern. The total project
cost is $12,735, of which $2,050 will come from a contribution from the Arlex Oil Company.
The CPC recommends the project for funding.
Comprehensive Cultural Resources Survey - $90,000 (CPA Funds):
This request was submitted by the Lexington Historical Commission and is for the correction
and update of the Town's inventory of historic properties and neighborhoods in Lexington,
which is used for the administration of the Demolition Delay Bylaw. The current volumes
contain inaccurate and incomplete information, which needs to be corrected for the fair
administration of the Bylaw. The proposed workplan calls for the use of the services of an
historic preservation consultant to review, update and complete new research on approximately
2,000 properties in Lexington. The CPC recommends it for funding.
Fire Monitoring Equipment - $18,120 (CPA Funds):
This $18,120 request was submitted by the Lexington Historical Society to comply with the Fire
Chiefs directive to update fire monitoring equipment at the three historic houses. Installation
of wireless fire alarms at the Buckman and Munroe Taverns and the Hancock-Clarke House will
be overseen by the DPW Building Maintenance Division and the Fire Chief and will be
coordinated with the $142,000 of wireless alarm installations in municipal building requested for
funding with general fund debt (see page XI-5 above). The CPC recommends funding of the
request.
Hydrant Replacement - $50,000 ($25,000 General Fund Cash and $25,000 Water
Retained Earnings):
The Town of Lexington has 1500 fire hydrants throughout the town. The request was for
$100,000 for the first year of a three-year program to replace 50 hydrants per year that have
been identified as needing replacement. Due to funding limitations, it is recommended that
$50,000 be funded in FY08. In that hydrants not only serve to deliver water for fire protection
but also to facilitate the flushing of the water system to maintain water quality, it is further
recommended that $25,000 of the FY08 request be funded from general fund cash and $25,000
from the water enterprise fund (retained earnings).
Classroom Furnishings, Fixtures and Equipment (FF & E) replacement (25 year
cycle) - $50,000 (General Fund): Total value of system-wide FF & E is approximately
$8,000,000, based on the square foot expenditures at Harrington and Fiske. A 25-year
replacement cycle to maintain these assets will require a 4% annual investment or $320,000
per year. The requested appropriation for the first year of this program is $50,000.
FY 2008 Recommended Budget&Financing Plan XI-16 March 23, 2007
System Wide Extraordinary Repairs (10 year cycle) - $50,000 (General Fund): Funds
requested will be used for extraordinary repairs in various schools. The work will include the
replacement of counters, floors, carpeting, ceilings and tiles, stair treads, etc. It is estimated
that an annual budget of$275,000 is needed for ongoing extraordinary repairs to school
buildings including, but not limited to, the kind of work described above plus interior painting.
School — Interior Finishes - $50,000 (General Fund):
This request is for funding of the first of a multi-year plan for funding of interior painting in
school buildings. It is proposed that the $50,000 requested be used painting projects at Bridge
and Hastings.
School - Renovate mens'/womens' locker rooms (add lockers) - $65,000 (General
Fund):
This program is intended as an investment in short-term improvements to the Men's and
Women's locker rooms at the LHS. During the last renovation, considerable floor space and
lockers were lost in order to allow for changes in circulation and mechanical spaces. The
renovation will help the PE/Wellness and Athletic programs function better, pending a more
comprehensive space study.
School —Central Administration Relocation - $50,000 (General Fund):
This request is for funds to relocate the central administration staff by September 1, 2007 from
1557 Massachusetts Ave. (the White House) to the Old Harrington Elementary School. Funding
is for the costs of mandated code compliance repairs, and telephone and technology
connections.
School — Paving (replacement and repair) - $100,000 (General Fund):
This program will provide an annual fund to begin the process of replacing and repairing roads,
walks, and hard-surface recreation surfaces across the system. The total identified need
exceeds $600,000 at Diamond, Bowman, Bridge, Estabrook, and LHS.
FY 2008 Recommended Budget&Financing Plan XI-17 March 23, 2007
Deferred Capital Requests - FY 2008-2012
The following projects are not being recommended for funding in FY08 as requested (deferred)
or were requested for funding in fiscal years 2009 through 2012.
DEFERRED FY2008 CAPITAL REQUESTS AND FY2009 TO FY2012 CAPITAL REQUESTS
FY2008 FY2009 FY2010 FY2011 FY2012
Capital Project Request Deferred ; Request Requests Request Request LTotal
SCHOOLS
Classroom IF A F(25 year cycle) $ - $ 350,000 $ 375,000 $ 375,000 $ 375,000 $ 1,475,000
Exo-mNmary Rare $ - $ 350,000 $ 375,000 $ 375,000 $ 375,000 $ 1,475,000
Paving(replacemenVmpar) $ - $ 100,000 $ 100,000 $ 100,000 $ 100,000 $ 400,000
Replacement ftrucks/equipment $ - $ 35,000 $ 35,000 $ 35,000 $ 35,000 $ 140,000
Door and window repla®rtencrepar $ - $ 50,000 $ 50,000
RoofrelacemerR CUP) $ - $ 350,000 $ 350,000 $ 350,000 $ 350,000 $ 1,400,000
Hv C protect QCD) $ - $ 150,000 $ 150,000 $ 150,000 $ 150,000 $ 600,000
Annual energy conservation protect $ - $ 100,000 $ 100,000 $ 100,000 $ 100,000 $ 400,000
Coach elementary school $ - TCD $ - TCD $ 350,000 $ 350,000
Replace two DHW beaters $ - $ - $ - $ 50,000 $ 50,000 $ 100,000
Clarke Mechanical Systems Replacment $ '90,000 $ - $ - $ - $ 990,000
Contingency(5P.) g - g 168,500 g 178,200 g 230,250 g 377,000 g 953,950
Technology. g - g 400,000 g 400,000 g 400,000 g 400,000 g 1,600,000
Install ockers(per, LED) g g 200,000 $ $ $ g 200,000
Cmal-SCHOOLS $ - $ 3,243,500 $ 2,063,200 $ 2,165,250 $ 2,662,000 $ 10,133,950
DEPARTMENT OF PUBLIC WORKS
Dam Inspection g - $000 $000 $30,000.00 $000 $30,000.00
Water Died ibution Improvements $ - $1800,000 oo $1800,000 oo $1800,000 oo $0 00 $5,400,000.00
DPW operations Falltty $30,000,000.00 $0.00 $0.00 $0.00 $0.00 $30,000,000.00
Equipment Replacement $ - $591,000.00 $478,300.00 $615,000.00 $610,000.00 $2,294,300.00
Wastewater System Improvement $ - $1,200,000.00 $1,200,000.00 $1,200,000.00 $1,200,000.00 $4,800,000.00
Gavel In carnation Systems $ - $163,350.00 $192,100.00 $0 00 $0 00 $355,450.00
Hydrant Replacement Program $50,000.00 $100,000 00 $100,000 00 $0 00 $0 00 $250,000.00
Funding Envelope $ - $1,000,000.00 $1,000,000.00 $1,000,000.00 $0.00 $3,000,000.00
Pump Station Upgrades $ - $100,000.00 $100,000.00 $100,000.00 $100,000.00 $400,000.00
Street Improvement $ - $1,200,000.00 $1,200,000.00 $1,200,000.00 $1,200,000.00 $4,800,000.00
Automatic Meter Reading System $ - $0.00 $842,000.00 $542,000.00 $542,000.00 $1,9226,000.00
CSD Sidewalks $ - $175,00000 $175,00000 $175,00000 $000 $525,000.00
Sidewalk Improvements $ - $200,000.00 $225,000.00 $225,000.00 $250,000.00 $900,000.00
Socrm Drain Improvement $ - $160,000.00 $160,000.00 $175,00000 $175,00000 $670,00000
Bikeway Repar/Rapaving $175,00000 $0 00 $0 00 $0 00 $0 00 $175,00000
Woburn Str®t Reconst uNon $ - $1,080,000.00 $0 00 $0 00 $0 00 $1,080,000.00
Tralflc Mitigation $ - $50,000 00 $50,000 00 $50,000 00 $0 00 $150,000.00
NSFAR Parking Lot $ $0 00 $0 00 $0 00 $0 00 $0 00
SSBiOTAL-PUBLIC WORKS $30,225,000.00 $7,819,350.00 $7,522,400.00 $7,112,000.00 $4,077,000.00 $56755,750.00
Police
Replacing Pou®/Dre/Dlspatch Computer Software Network $0 $295,000 $0 $0 $0 $295,000
Poll®Station Renovation Planning $0 $0 $100,000 $0 $0 $100,000
Renovation Add of to Police Station $0 $0 $0 $5,750,000 $0 $5,750,000
SUBTOTAL-POLICE $0 $295,000 $100,000 $5,750,000 $0 $6,145,000
Fire
Replacement fEngine 3 $0 $0 $400,000 $0 $0 $400,000
Replacement fRescue 2 $o $200,000 $o $o $o $200,000
SUBTOTAL-FIRE $0 $200,000 $400,000 $0 $0 $600,000
RECREATION
Park Irryrevemen6-Athlete Fields $0 $100,000 $100,000 $50,000 $100,000 $350,000
Pine Meadows Improvement $0 $0 $400,000 $0 $0 $400,000
Center Tenhe Basketball and Canter 2 Softball Lighting $0 $310,000 $0 $0 $0 $310,000
Town Pool Renovation $0 $0 $0 $300,000 $0 $300,000
Canter Complex Restreom Renovation $0 $77,000 $0 $0 $0 $77,000
Park and Playground Improvements-ADAMS $0 $0 $0 $50,000 $0 $50,000
Old Reservoir Management $0 $0 $0 $0 $50,000 $50,000
Park and Playground Improvements Franklin and Munroe $o $o $o $100,000 $o $100,000
SUBTOTAL-RECREATION $0 $487,000 $500,000 $500,000 $150,000 $1,637,000
FY 2008 Recommended Budget&Financing Plan XI-18 March 23, 2007
Section XII : Appendices
A: Program Improvement Requests
B: Financial Data
C: Reference
Section XII: Appendices
This section includes detailed information about:
• Appendix A: Municipal Program Improvement Request Summary A-1
• Appendix B: Financial Data B-1
• Appendix C: Reference C-1
FY 2008 Recommended Budget&Financing Plan XII-1 March 23, 2007
Appendix A: Program Improvement
Request Summary
Appendix A: Municipal Program Improvement Requests
Town Manager's Recommendation Selectmen's Approval
Dept'al Not Not
Description Request Recommended Recommended Recommended Recommended'.
Public Works
3110 Administration Management Analyst $4,474 $4,474 0 4474
3320 Forestry Tree Planting 1 $24,0001 $24,0001 01 24000
3400 Env. Services W-4 Compost Heavy Equipment Operatol $44,6001 1 $44,600 $0 $44,600
sub-total 3000 Public Works $73,074 $0 $73,074 $0 $73,074':
Police
4100 Law Enforcement Police Training $36,500 $23,500 $13,000 $9000 $14 500
4120 Patrol& Enf. Expanded Desk Officer Coverage $15,984 $15,984 $15,984
4120 Patrol& Enf. ITraffic Safety Officer $55,676 $55,676 $55,676
4160 Animal Control jAnimal Control Officer $27,790 $27,790 $27,790:
sub-total4100 Police $135,950 $23,500 $112,450 $9,000 $113,950f
Fire
4200 Fire Services Emergency Management $45,000 $5, 000 $40Q,000 $5 Q00 $40,000
4210 Fire Administration Department Clerk $41,474 $17,303 $24,171 ',$17303 $24,171':
4230 Fire Suppres 14 Firefighters $246,239 $246,239 1 $246,239
4230 Fire Suppression 14 Lieutenants $16,181 1 $16,1811 1 $16,181i
sub-total 4200 Fire $348,894 $2Z3031 $326,591 $22,3031 $326,591f
Library
Lib Culture and Rec. IMaterials Restoration $15,0001 $15,000 $0 $0 $15,000
sub-total 5100 Library $15,000 $15,000 $0 $0 $15,000`
Social Services
6210 Human Svcs.Net.Admin. Community Outreach Worker $46,829 $0 $46,829
sub-total 6000 Social Services $46,829 $0 $46,829 $0 $46,829
Community Development
7120 Regulatory Support Municipal Clerk $37,419 $37,419 $37,419.
7110 Building Inspections Alternate Plumbing Inspector $9,252 $9,252 $9252
7110 Building Inspections Alternate Electrical Inspector $9,073 $9,073 S$9073
7140 Public Health Environmental Health Agent $55,823 $55,823 $55,823
7130 Conservation Land Management $17,180 $17,180 $17,180
7140 Public Health Old Reservoir Sanitary Survey 1 $29,2001 Fund in Rec.Enterprise Fund Fund to Rec,Enterprise Fund
sub-total 7100 Community Development $157,947 $18,325 $110,422 $18,3251 $110,422',:
Planning
Plan Planning Housing Specialist $49,600 $0 $49,600 0 $49,600
sub-total 7200 Planning $49,600 $0 $49,600 $0 $49,600!
Economic Development
None
sub-total7300 Economic Development $0 $01 W VO so
Board of Selectmen
8110 BOS Admin istration jAdditional Hours $6,0661 $6,0661 $0 $6,066 $0.
sub-total 8100 BOS 1 $6,0661 $6,0661 $0 S$6,066 $0'..
FY 2008 Recommended Budget Financing Plan A-1 March 23, 2007
Appendix A: Municipal Program Improvement Requests
Town Manager's Recommendation Selectmen's Approval
Dept'al Not Not
Description Request Recommended Recommended Recommended Recommended'.
Town Manager
None $0 $0 $0 $4 $0
sub-total 8200 Town Manager $0 $0 $0 $0 $0'
Finance
ssessinglContracted bervices&Expenses
sub-total 8400 Finance $34,500 $22,500 $12,000 $22,500 $12,000!
Town Clerk
8540 Archives/Records Mgt. Microflming $7,000 $7,000 $0 $7 000 $0
8540 Archives/Records Mgt. Laser fche Web Link $9,800 $9,800 $9,800
8540 Archives/ IlDigital Document Scanner $6,500 $6,500 $6,500
8510 Town Clerk Admin. lAssistant Town Clerk $55,345 1 $55,3451 1 $55,345
sub-total 8500 Town Clerk $78,645 $7,0001 $71,645 '$7,000 $71,645'.
Information Services
8620 Web&Internet Services Website Redesign $8,530 $3,400 $5,130 $3400 $5,130
sub-tota18600Information services 1 $8,5301 $3,4001 $5,1301 $3,4001 $5,130':
FY 2008 Recommended Budget Financing Plan A-2 March 23, 2007
Appendix A: Municipal Program Improvement Requests
Town Manager's Recommendation Selectmen's Approval
Dept'al Not Not
Description Request Recommended Recommended Recommended Recommended'.
Summary Town Manager's Recommendation Selectmen's Approval
Dept'al Not Not
Request Recommended Recommended Recommended Recommended'.:
sub-total 3000 Public Works $73,074 $0 $73,074 $0 $73,074:
sub-total 4100 Police $135,950 $23,500 $112,450 $9000 $1.13,950.
sub-total 4200 Fire $348,894 $22,303 $326,591 $22,303 $326,591f
sub-total 5100 Library $15,000 $15,000 $0 $0 $15,000
sub-total 6000 Social Services $46,829 $0 $46,829 $0 $46,829
sub-total 7100 Community Development $157,9471 $18,325 $110,422 $18325 $110,422
sub-total 7200 Planning $49,6001 $0 $49,600 $0 $49,600
sub-total 7300 Economic Development $0 $0 $0 $0 _.$0
sub-total 8100 BOS $6,066 $6,066 $0 $6066
sub-total 8200 Town Manager $0 $0 $0 $0 $0:
sub-total 8400 Finance $34,500 $22,500 $12,000 $22500 $12 000
sub-total 8500 Town Clerk $78,645 $7,000 $71,645 s$7000 $71,645
sub-total 8600 Information Services $8,530 $3,400 $5,130 i$3400 $5,130
Total all Municipal Needs Requests $955,035 $118,0941 $807,741 I$88,594 $824,741.:
Additional Costs of Benefits for New Positions
Additional Revenue Associated with Requests
Net Impact on General Fund 1 $955,0351 $118,094 $807,741 $88,594 $824,241'.
FY 2008 Recommended Budget Financing Plan A-3 March 23, 2007
Appendix B : Financial Data
FY 2006 Fund Balances
Revolving Fund Balances
Reserve Fund Transfer History
Summary of Town Fund Balances
Combined Summary of Revenues&Expenditures- FY 2006 Actuals
This spreadhseet shows beginning and ending fund balances for FY 2006. Beginning balances(as of July 1,2005)are shown on the first line,followed by
all revenues received by category (Tax levy,integovemmental revenue/state aid,fees,etc.)on the left-hand side of the page. Expenditures are shown by
service category (education,public safety, public works,etc.). FY 2006 actuals are provided because it is the most recent fiscal year for which data is
available.
General Fund Sewer Water Recreation Special Revenue Capital Trusts Total Al Funds
Beglmmg Ralan>ces t. ;$ 5,3509033 $ 27,625,671 $ 21,775008 $ 2,415001 $ ; 3,478,069 $ 3,624691 $ 3,564,501 $ 67,€43846.i
REVEN FS
Propyrty Taxes,net $ 93,955,886 $ 93,955,886
InterOavemmental $ 7,R55,528 $ 4,953,140 $ 11,838,712 $ 3,39f $ 24,050,770
MV&Other Prove Tax $ 4,539,478 $ 4,539,478
Departmenbl Fees&Orarces $ 4,461,859 $ 7,425,493 $ 5,542,`Gl $ 1,5W,223 $ 5,983,332 $ 7,106 $ R5,011,580
Investment Income $ 1,094,453 $ 12,005 $ 8,485 $ 16,462 $ 1,151 $ xri,054 $ 1,333,619
S}xclal Assessment $ 25,041 $ 25,041
Inileu Payments $ 1,142,435 $ 1,142,436
Penalties&Interest $ 355,393 $ 365,393
Licenses&Permits $ 1,316,551 $ 1,316,551
Pines&Forfeits $ 339,45 $ 309,439
Ford Proceeds $ 2,132 $ 4,710 $ 236,558 $ 4,518,000 $ 21,791,685 $ 26,553,085
Employee Contibudore/Other $ 17,625,264 $ 17,625,R54
TOTAL REVENLES'. $ 114,476,074 $ 7,440,635 $ 6,555,756 $ 1,843,243 $ 15,455,623 $ 33,533,397 $ 17,835,814 $ 197,238,542
Transfers from other funds $ 2,705,943 $ 500,000 $ E53,000 $ W3,647 $ 4,452,590
TOTAL AVAILABLE RESO_RZES $ 122,542,920 $ 35,056,305 $ 28,330,764 $ T253,244 $ 19,433,692 $ 37,908,088 $ 22,004,%2 $ R59,544,977
E%PBLDIT RES
General Government $ 3,876,707 $ 592,469 $ 31,192 $ 4,5D0358
Public Safety $ 9,354,575 $ 1,439,180 $ 161,011 $ 210 $ HF964,977
Education $ 71,732,229 $ 7,661,287 $ 13,605,533 $ 93,000,146
Public Works $ 5,399,66 $ 6,495,751 $ 5,555,048 $ 3,257,861 $ 1,093,747 $ 22,9f2,064
Health and Human Services $ 64,514 $ 285,353 $ 19,950,327 $ 20,800,194
allure and Recreation $ 2,511,4% $ 1,401,823 $ 12,225 $ 1,435,530 $ 2,555 $ 5,354,632
State and County Assessment $ 643,387 $ 643,387
Debt Service $ 8,460,611 $ 35,9W $ 43,150 $ 35,000 $ 335,000 $ 15,237,685 $ 24,147,3%
Pension/Insurance $ 8,W5,651 $ 104,664 $ 8,710,325
TOTAL E%PEIcDIN2ES'. $ 112,158,839 $ 6,531,701 $ 5,698,198 $ 1,435,823 $ 13,1588,04) $ 31,566,795 $ 19,953,092 $ 191,033,489
Transfers to other funds $ 1,756,647 $ 821,798 $ 871,119 $ 197,000 $ 716,026 $ 10DOM $ 4,452,590
EI,DILG FULD RALFTEES ;$ 8,627434 $ 27,712,807 $ 21,%f447 $ 2,624421 $ ; 5,029626 $ 6,341,293 $ 1,951,871 $ 74048899t
FY 2008 Recommended Budget&Financing Plan B-1 March 23,2007
Summary of Revolving Fund Balances
FY 2006 Actuals (and first half of FY 2007)
This spreadsheet shows beginning and ending balances for municipal Revolving Funds for FY 2006 and the first half of FY 2007 (July
1, 2005-December 31, 2006). Beginning balances(as of July 1, 2005) 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 2006 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.
7/1/05 FY06 FY06 6/30/2006 t 7/1/06 July-Dec 06 July-Dec 06 12/31/2006
Beg Bal Revenue Expenditures End Bat Beg Bel Revenue Expenditures End Dal
DPW Burial Containers/Compost
Operations $ 57,834 $ 325,615 $ 212,869 I$ 170,580; $ 170,580 $ 85,778 $ 17,271 $ 239,087'.
CATV Operations $ 388,615 $ 280,430 $ 291,550 ',$ 377,494; $ 377,494 $ 198,069 $ 108,040 $ 467,523'..
Tree Fund $ - $ 5,013 $ I$ 5,013; $ 5,013 $ 5,602 $ 4,056 $ 6,559'i
FY 2008 Recommended Budget&Financing Plan B-2 March 23, 2007
Summary of Reserve Fund Transfers
FY 2002-2006
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 G Towns;reserve firndsfor 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 asum or sums not exceeding
in the aggregate five per cent ofthe levy of the fiscal year preceding the fiscal year for which the fend,to be known as the reserve fend,it established.No direct drafts
against this fund shall be made,but transfers from the fend 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 2002 FY 2003 FY 2004 FY 2005 FY 2006
Purpose Budget Actual Budget Actual Budget Actual Budget Actual Budget Actual
Linn Item 2300;Reserve Fund ; $ 150A00 i $ 149,750.; $ 150A00 i $ 145A00.; $ 150,000 i$ 150A00 i$ 30OA00 ;$ 300,000 $ 347,520 $ 347,520!
Legal $ 100,000 $ 98,000 $ 125,398 $ 167,100
General Insurance $ 40,000 $ 79,500
Elections $ 12,000 $ 24,602 $ 25,000
unemployment $ 35,000 $ 70,000
DPW Compensation $ 86,720
DPW Expenses $ 35,000
Fire Compensation $ 55,600
Library Expenses $ 77,300 $ 40,300
Social Services Expenses $ 9,750 1 1 1 1 $ 11,000
FY 2008 Recommended Budget&Financing Plan B-3 March 23,2007
Appendix C : Reference
Budget Law
Glossary
Budget Law - Table of Contents
Action of: Page
TOWN MANAGER
Departmental Budget Information, Request for C-2
School Budget Information, Request for C-2
Capital Expenditures Information, Request for C-2 & C-3
Town Budget, Submission to Selectmen C-3
Capital Expenditures Budget, Submission to Selectmen C-4
BOARD OF SELECTMEN
Town Budget, Recommendations on C-5
Capital Budget, Recommendations on C-5
Submission of Budget to Town Meeting C-6
APPROPRIATION COMMITTEE
Town Budget, Report on C-7
Town Budget Report, Explanation of C-7
CAPITAL EXPENDITURES COMMITTEE
Capital Expenditures Report C-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 2008 Recommended Budget&Financing Plan C-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 2008 Recommended Budget&Financing Plan C-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 2008 Recommended Budget&Financing Plan C-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 2008 Recommended Budget&Financing Plan C-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 2008 Recommended Budget&Financing Plan C-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 2008 Recommended Budget&Financing Plan C-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 2008 Recommended Budget&Financing Plan C-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 2008 Recommended Budget&Financing Plan C-8 Budget Law
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 2008 Recommended Budget&Financing Plan C-9 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.
COMMUNITY PRESERVATION ACT (CPA)-Enacted as M.G.L. Ch. 44B in 2000, the community
preservation act permits cities and towns accepting its provisions to establish a restricted fund from which
monies can only be appropriated for a)the acquisition, creation and preservation of open space;b)the
acquisition, preservation, rehabilitation, and restoration of historic resources; and c)the acquisition,
creation and preservation of land for recreational use; d)the creation, preservation and support of
community housing; and e)the rehabilitation and restoration of open space, land for recreational use and
community housing that is acquired or created using monies from the fund. Acceptance requires town
meeting or city council approval, together with referendum approval by majority vote. The local program is
funded by a local surcharge up to 3 percent on real property tax bills and matching dollars from the state
generated from registry of deeds fees.
COMMUNITY PRESERVATION COMMITTEE (CPC)—As provided for under M.G.L. Ch. 44B, the
FY 2008 Recommended Budget&Financing Plan CIO Glossary
Community Preservation Committee (CPC)is charged with studying the needs, possibilities, and resources
of the Town regarding community preservation. In conducting such study, the Community Preservation
Committee consults with the appointing bodies and holds at least one annual public informational hearing
on the needs, possibilities and resources of the Town regarding community preservation possibilities and
resources. It also makes recommendations to the Town Meeting for the acquisition, creation, preservation,
rehabilitation and restoration of properties and real property interests, as provided in the Act, which
recommendations may include setting aside funds for later spending for purposes that are consistent with
the Act. The recommendations made by the Community Preservation Committee shall include the
anticipated costs of such recommendations.
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.
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,
FY 2008 Recommended Budget&Financing Plan C11 Glossary
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
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 'h 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 '/z
percent or $25 for each $1,000 of the vehicle's value.
MWRA—MassachusettsWater Resources Authority
NEW GROWTH -Proposition 2'/z allows a community to increase its levy limit annually by an amount
based on the increased value of new development and other growth in the tax base that is not the result of
revaluation. The purpose of this provision is to recognize that new development results in additional
municipal costs; for instance, the construction of a new housing development may result in increased
school enrollment, public safety costs, and so on. New growth is calculated by multiplying the increase in
the assessed valuation of qualifying property by the prior year's tax rate for the appropriate class of
property. It permanently becomes part of the tax levy.
FY 2008 Recommended Budget&Financing Plan C12 Glossary
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 '/z. 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 Police Department personal services, parking lot
maintenance costs, and Department of Public Works expenses 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 '/2 -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
FY 2008 Recommended Budget&Financing Plan C13 Glossary
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.
REVOLVING FUND—As authorized under M.G.L. Ch. 53 E 'h, departmental revolving funds allow
communities to raise revenues from a specific service and use those revenues without appropriation to
support the service. Each revolving fund must be re-authorized each year at annual town meeting or by
city council action, and that a limit on the total amount that may be spent from each fund must be
established at that time. The aggregate of all revolving funds may not exceed ten percent of the amount
raised by taxation by the city or town in the most recent fiscal year, and no more than one percent of the
amount raised by taxation may be administered by a single fund. Wages or salaries for full-time employees
may be paid from the revolving fund only if the fund is also charged for all associated fringe benefits.
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.
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
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. 513, 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
FY 2008 Recommended Budget&Financing Plan C-14 Glossary
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 '/z.
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 2008 Recommended Budget&Financing Plan C-15 Glossary