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Home My WebLink AboutFY 2008 Budget White BookTOWN OF LEXINGTON, Lexii «T MASSACHUSETTS FISCAL YEAR 2008 MANAGER'S RECOMMENDED BUDGET & FINANCING PLAN JANUARY 8, 2007 berty" Table of Contents 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. 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. IR Transmittal Letter Budget -In -Brief Report of the Town Manaaer 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: Budaet 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 Manager's Rec'd Budget & Financing Plan 1 Table of Contents Budget Calendar & Process Summary of Expenditures, Appropriations, and Revenues (rev. January22, 2007) 1 -1 Program Summary (rev. January 22, 2007) 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 Detailed Budget Information Section III: Proqram 1000: Education 1000 Education Program III -1 1100 Lexington Public Schools (rev. January 22, 2007) III -2 1200 Regional School (rev. January22, 2007) III -6 Section IV: Program 2000: Shared Expenses 2000 Shared Expenses 2100 Employee Benefits 2200 Debt Service 2300 Reserve Fund Section V: Proqram 3000: Commu 3000 Community Services 3100 DPW Oversight 3200 Highway 3300 Public Grounds 3400 Environmental Services 3500 Building Maintenance 3600 Transportation 3700 Water Enterprise 3800 Sewer Enterprise Services Section VI: Program 4000: Public Safety 4000 Public Safety 4100 Law Enforcement 4200 Fire Services IV -1 IV -2 IV -6 IV -10 V -1 V -2 V -6 V -10 V -14 V -18 V -22 V -26 V -30 VI -1 VI -2 VI -6 FY 2008 Manager's Rec'd 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 Section XII: Appendices XI -1 Appendix A: Program Improvement Request Summary A -1 Appendix B: Glossary B -1 FY 2008 Manager's Rec'd Budget & Financing Plan 3 Table of Contents Budget Message ` US MORH�H e �77g oA Town of Lexington < ° � s= �Z Town Manager's Office 3 z ab 5 APPIl19^ �FXIrvGt � Carl F. Valente, Town Manager Tel: (781) 862 -0500 x276 Linda Crew Vine, Assistant Town Manager Fax: (781) 861 -2921 January 5, 2007 The Honorable Board of Selectmen, Appropriation Committee and Capital Expenditures Committee: I am hereby submitting the Town Manager's FY2008 Recommended Budget and Financing Plan for the General Government. Also included is the proposed FY2008 Capital Plan. In past years this document has been a comprehensive budget, including both the Town Manager's recommendations and the Superintendent of School's proposed budget. The Superintendent's budget, however, will be presented to the School Committee on January 16, 2008. In keeping with an objective established by the Board of Selectmen at its annual goal- setting session, I am presenting the General Government budget at this time so that the Board can begin its review and deliberations in time to approve its final budget by February 16, 2007. Once the Superintendent's budget is presented, we will revise the appropriate sections of this document so that the Selectmen and financial committees have a complete picture of the Town's operating and capital budget. Finally, a revenue allocation model is being developed and will be presented at the Budget Summit on January 18, 2007. This model, when applied to the school and municipal budgets, will provide the Board of Selectmen and School Committees with a bottom line and trigger the discussion with the financial committees on how to resolve any shortfalls. Budget Highlights — General Government The budget presented is effectively a level service budget; that is, it presents the cost of delivering in FY 2008 the same level of service being delivered in the current fiscal year. There are some exceptions and there a represented as recommended program improvements. 1625 MASSACHUSETTS AVENUE • LEXINGTON, MASSACHUSETTS 02420 The significant changes in costs in the FY2008 Recommended Budget for the General Government are in the following areas: Proposed Budget and Financing Plan While this document is limited in scope to the General Government and Capital Budget, it is still useful to highlight some of the salient aspects of this budget: 1. Revenue Projections —There has been an increase of $246,127 from the FY2008 Revenue Projections presented on November 16, 2006 based on the final certification of FY2007 new growth by the Department of Revenue and an adjustment to the FY2008 estimate of school based fees. In addition to these changes, other revenue highlights include: • No additional revenues are included for the proposed lease of the Munroe School, pending final negotiations with the Munroe Center for the Arts. • Water /Sewer payment -in- lieu -of taxes have been reduced by $187,500, per the Board of Selectmen's vote. • Water /Sewer indirect costs have been reduced by $62,000, per the Board of Selectmen's vote. • We are in the process of reviewing certain building permit fees and the Cemetery Trust Fund transfer to the General Fund and may recommend modest changes to these revenue estimates. 2. Budget Summary — Sections IV -X of this document includes the recommended budget for the General Government departments. As mentioned above, departments have submitted Level- Service budget requests, which are reflected in the column "FY2008 Requested." Also shown in each departmental budget are any program improvements requested by a department manager and recommended by the Town Manager. This is shown in the column "FY2008 Manager Recommended." The total of all program improvements recommended by the Town Manager is $189,832 which includes a $50,000 increase in the Reserve Fund. Reserves — The proposed budget calls for the continued effort to build reserves, as recommended by the Selectmen's Ad Hoc Financial Policy Committee. The recommendation is to increase the Stabilization Fund by $1,000,000 and to increase the Appropriation Committee Reserve Fund by $50,000 to $450,000. FY2007 FY2008 $ % Appropriated Recommended Che. ChR. Health Insurance $18,160,485 $19,862,000 $1,701,515 9.4% Debt Service 3,720,061 3,742,148 22,087 .6% Program Improvements 639,432 118,094 (521,338) (81 %) Cash Capital 1,195,00 1,330,000 135,000 11.3% Appro. to Stab. Fund 2,650,000 1,000,000 (1,650,000) (62 %) Appro. to Reserve Fund 400,000 450,000 50,000 12.5% Proposed Budget and Financing Plan While this document is limited in scope to the General Government and Capital Budget, it is still useful to highlight some of the salient aspects of this budget: 1. Revenue Projections —There has been an increase of $246,127 from the FY2008 Revenue Projections presented on November 16, 2006 based on the final certification of FY2007 new growth by the Department of Revenue and an adjustment to the FY2008 estimate of school based fees. In addition to these changes, other revenue highlights include: • No additional revenues are included for the proposed lease of the Munroe School, pending final negotiations with the Munroe Center for the Arts. • Water /Sewer payment -in- lieu -of taxes have been reduced by $187,500, per the Board of Selectmen's vote. • Water /Sewer indirect costs have been reduced by $62,000, per the Board of Selectmen's vote. • We are in the process of reviewing certain building permit fees and the Cemetery Trust Fund transfer to the General Fund and may recommend modest changes to these revenue estimates. 2. Budget Summary — Sections IV -X of this document includes the recommended budget for the General Government departments. As mentioned above, departments have submitted Level- Service budget requests, which are reflected in the column "FY2008 Requested." Also shown in each departmental budget are any program improvements requested by a department manager and recommended by the Town Manager. This is shown in the column "FY2008 Manager Recommended." The total of all program improvements recommended by the Town Manager is $189,832 which includes a $50,000 increase in the Reserve Fund. Reserves — The proposed budget calls for the continued effort to build reserves, as recommended by the Selectmen's Ad Hoc Financial Policy Committee. The recommendation is to increase the Stabilization Fund by $1,000,000 and to increase the Appropriation Committee Reserve Fund by $50,000 to $450,000. At a future time we would like to discuss whether the $1,000,000 increase in the Stabilization Fund should be appropriated to designated Stabilization Funds (e.g., SPED, equipment replacement, post - employment benefits). 4. Capital Expenditures — As recommended by the Selectmen's Ad Hoc Financial Policy Committee, we have continued to aggressively fund our capital program to address a significant backlog of deferred maintenance projects. The proposed FY2008 Capital budget (Section XI) calls for the following: • Authorization of $4,005,000 in general fund debt for various Town and School projects. • Authorization of $1,847,900 in water enterprise fund debt. • Authorization of $1,341,900 in wastewater enterprise fund debt. • Authorization of $130,000 in recreation enterprise fund debt. • Appropriation of $1,330,000 in cash capital. This is an increase of $135,000 of the FY2007 amount. 5. Other Changes — Other highlights to this proposed budget include: • The Fire Department Overtime budget has been increased by $88,092 to $714,038 to more accurately reflect the true cost of maintaining staffing levels to operate two engines, the ladder truck and the ambulance, 24/7. In past years this account has been underfunded and a supplemental appropriation or reserve fund transfer requested. • The Snow /Ice budget has been changed to eliminate from it certain street sweeping expenses ($15,000) and Highway Department regular wages ($20,000). By removing these expenditure categories but keeping the recommended budget level, we have effectively, though modestly, increased this budget by $35,000. 6. Open Issues — Other aspects of this budget which will require further discussion between the Town Manager and Selectmen include: • Salary adjustments — While an amount is included for prospective collective bargaining settlements, the Board will need to provide further policy direction after the Town Manager makes a recommendation in this matter. • Townwide Facility Department — The Town Manager and Superintendent of Schools have been meeting with representatives from the Board of Selectmen and School Committee regarding creating atownwide facilities department. Should this concept move forward, this budget would be amended to reflect this organizational change. Acknowledgements Preparing a budget document with this level of detail is a significant undertaking. I would like to express my appreciation to all of the Town department managers and board and committee members who contributed to the development of this budget. I would like to specifically acknowledge Town Accountant Laurie Dell'Olio, Revenue Officer Rose Ducharme, Assessor Joseph Nugent, Organizational Development Director Candy McLaughlin, Management Intern Steve Hodson, Executive Assistant Marie McDonnell and Assistant Town Manager Linda Vine for their work in preparing the many facets of this document. In addition, the preparation of this Recommended Budget and Financing Plan is due directly to the analysis and extraordinary efforts of Assistant Town Manager for Finance Rob Addelson and Budget Officer Michael Young. Concluding Thoughts In presenting this FY2008 Recommended budget the Senior Management Team and I are committed to working with the Selectmen and financial committees in striking a balance between the revenues we have available and the services desired by our residents and businesses. The decisions you will have to make will not be easy ones. As you deliberate over these matters let me share with you the comments of humorist Garrison Keillor as he lamented in one of his essays over the fascination that Americans seem to have for quick solutions to difficult problems. "You go for a walk on a summer night and notice the little ramps carved into curbs at street corners. People sat through a lot of meetings to get that accomplished. It was a boon to the wheelchair crowd and also to parents pushing strollers and kids riding bikes. It made life slightly more civil and friendly. Government works through small, incremental changes and the action heroes are much too high and mighty to take notice of these or other small details, but the changes are real, and in the end we prefer government to heroism. My 5 -year old daughter can look forward to opportunities larger than those her grandmother enjoyed, in a world in which men and women move freely as equals. No hero strode upon the scene and brought that about; it happened through politics... You will never hear about it on FOX, but that's the truth, baby. " In my tenure in Lexington I have witnessed your commitment to public service and the commitment of the staff, dozens of volunteers, committee members and town meeting members to making Lexington a quality community to live and raise a family. You will rarely hear about these efforts in the media, but that's; the truth and I look forward to addressing our challenges with you as the one community we are. Very truly yours, Carl F. Valente Town Manager Section I: Budaet Overview ) � $ j } � § \ ( f \ | e « � : � o o lo o o VoTh :)j) \})\ < j \�� \k \\ \\ )\ o o ) �\ �\ o o J \f } (,: o \\ \ \E =o ] * « 7 §\ J/ \ } \ ! ! \\\ \ \ \\ \\ \\ o o lo o o VoTh :)j) \})\ < j \�� \k \\ \\ )\ o o ) �\ �\ o o J \f } (,: o \\ \ \E =o ] * « 7 §\ J/ \ } \ ! ! 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 Town Manager for FY 2008. Revenue Summary FY 2006 FY 2007 FY 2008 FY 2007 -2008 FY 2007 -2008 Benefits & Insurance Actual ' Rovarp projected Change ($ ) Change ( %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 8,117,257 - 187,696 -2.26% Local Receipts 13,321,875 10,448,000 10,519,000 71,000 0.68% Available Funds 2,188,182 4,923,000 4,410,347 - 512,653 - 10.41% Revenue Offsets - 3,145,438 - 1,530,137 - 1,945,321 415,184 27.13% 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 $ 122,836,566 $ 2,907,910 2.42% Other Revenues 603,647 2,650,000 1,000,000 - 1,650,000 - 62.26% Revolving Funds 542,343 793,431 767,234 - 26,197 -3.30% Grants 173,390 173,390 173,390 0 0.00% Enteronse Funds (Direct) 13,393,865 14,235,935 15,076,798 840,863 5.91% Total Revenues $ 126,736,246 $ 135,131,412 $ 138,853,988 $ 3,722,576 2.75% Benefits & Insurance 19,015,811 22,537,951 24,361,872 1,823,921 8.09% Expense Summary FY 2006 FY 2007 FY 2008 FY 2007 -2008 FY 2007 -2008 Reserve Fund Actual Mused Recommended Change (S) Change (% Education s 22,433,112 26,658,012 28,554,020 1,896,008 7.11% Lexington Public Schools 60,652,760 63,419,500 70,027,605 6,608,105 10.42% Minuteman Reg. School 830,234 1,024,817 1,000,000 - 24,817 -2.42% Municipal' 22,624,947 24,895,327 26,187,036 1,291,709 5.19% Shared Expenses 542,343 793,431 767,234 - 26,197 -3.30% Benefits & Insurance 19,015,811 22,537,951 24,361,872 1,823,921 8.09% Debt (within-levy) 3,417,301 3,720,061 3,742,148 22,087 0.59% Reserve Fund 0 400,000 450,000 50,000 12.50% sub -total Shared Expenses 22,433,112 26,658,012 28,554,020 1,896,008 7.11% Capital 1,481,913 1,726,504 1,627,705 - 98,799 -5.72% Cash Capital 1,153,000 1,195,000 1,330,000 135,000 11.30% sub -total Capital 1,153,000 1,195,000 1,330,000 135,000 11.30% Other 13,965,256 15,202,756 16,017,422 814,666 5.36% Stabilzation Fund 603,647 2,650,000 1,000,000 - 1,650,000 - 62.26% Other 86,000 40,000 - 46,000 - 53.49% - „k nf!,, cnI cm o 71c nnn 1 clan nnn _1 coc nnn Cl 000i 2007 Operating Reserve 200,000 200,000 Total General Fund $ 108,297,700 $ 119,928,656 $ 128,338,661 $ 8,410,005 7.01% Other Expenses Revolving Funds 542,343 793,431 767,234 - 26,197 -3.30% 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 -total Enterprise Funds 13,249,523 14,235,935 15,076,798 840,863 5.91% Total Other Expenses 13,965,256 15,202,756 16,017,422 814,666 5.36% Total Expenses 122,262,956 135,131,412 144,356,083 9,024,671 6.83% Sur us De icit 4,473,290 0 5,502,095 *(inclusive of all funds) Notes: FY 2006 amounts are unaudited. Amounts shown represent initial reconciliations x Assumes COLA for all municipal collective bargaining units. 3 Numbe as presented by Superintendent of Public Schools on January 16, 2007. FY 2008 Recommended Budget & Financing Plan 1 -1 rev. January 18, 2007 Program Summary This spreadsheet presents the recommended budget and financing plan by subprogram. It is designed to model the warrant and how items will be voted at Town Meeting. A B C E F G H M N 2007 Adj. Department I Town .Mgr. Recommended Mgr. Rec .to 07 ELEMENT DESCRIPTION 2006 Actual Budget 2008 Request I Add /Del Total Change $ '.Chg. %. Operating Budget - General Fund Expenses Program 1000: Education 1100 Lexington Public Schools $ 60,652,760 $ 63,419,500 $ 70,027,605 1200 Regional Schools $ 830,234 $ 1,024,817 $ 1,000,000 Program 2000: Shared Expenses 2110 Contributory Retirement 2120 Non-ContribUtory Retirement 2130 Health Insurance 2140 Unemployment 2150 Workers Compensation* 2160 Property & Liability Insurance 2170 Uninsured Losses* sub- ta1312100 Eeneft 2210 Payment on Funded Debt 2220 Intereston Funded Debt 2230 Temporary Borrowing sub- ta1312200 Debt Service 2310 Reserve Fund sub- to1312300 Operating Amides Program 3000: Community Services 3100 -3500 DPW Personal Services 3100 -3500 DPW Expenses $ 3,214,947 $ 3,342,331 $ 3,449,284 $ 61,439 $ 62,000 $ 41,000 $ 14,874,738 $ 18,160,485 $ 19,862,000 $ 139,819 $ 122,800 $ 76,500 $ 195,465 $ 190,000 $ 300,235 $ 529,404 $ 625,335 $ 582,853 $ - $ 35,000 $ 50,000 $ 19,015,811 $ 22,537,951 $ 24,361,872 $ 2,760,000 $ 2,837,006 $ 2,833,980 $ 450,750 $ 634,097 $ 703,832 $ 3,208,832 $ 3,279,641 $ 3,339,971 $ 4,897,551 $ 5,165,408 $ 5,494,594 Program 4000: Public Safety 4100 Law Enforcement Personal Services $ 3,942,601 $ 4,173,383 $ 4,205,699 $ 23,500 $ 4,229,199 $ ' 55,816 ' 1.34% S 4100 Law Enforcement Expenses $ 436,958 $ 462,989 $ 478,923 $ $ IL478,923 $'L 15,934 '. 3.44% sub -total 4100 Law Enforcement $ 4,379,559 $ 4,636,372 $ 4,684,622 $ 23,500 $ '.4,708,122 $;'. 71,750 155 %'. 4200 Fire Personal Services $ 3,976,087 $ 4,090,640 $ 4,256,423 $ 17,303 $ 4,273,726 $ <. 183,086 <. 448% ; 4200 Fire Expenses $ 442,658 $ 448,123 $ 505,284 $ 5,000 $ ; 510,284 $> 62,161 13.87% sub- ta1314200 EMS /Fire $ 4,418,744 $ 4,538,763 $ 4,761,707 $ .22,303 $ !4,78$010 $'.. 245,247 ". 540 %'. Total Public Safety $ 8,798,303 $ 9,175,135 $ 9,446,329 $ 45,803 $ 9,492,132 $; 316,997 '> 3.45 -yo Program 5000: Culture & Recreation 5100 Library Personal Services 5100 Library Expenses Program 6000: Social Services 6000 Social Services Personal Services 6000 Social Services Expenses $ 1,406,782 $ 1,563,305 $ 1,643,200 $ 347,692 $ 466,990 $ 473,384 $ 226,490 $ 388,608 $ 403,722 $ 172,623 $ 279,925 $ 283,390 Note: Line -Items marked with an asterisk ( *) will be presented at Town Meeting as continuing balance accounts. Program Summary 1 -2 rev. January 18, 2007 Program Summary This spreadsheet presents the recommended budget and financing plan by subprogram. It is designed to model the warrant and how items will be voted at Town Meeting. A B C E F G H M N 2007 Adj. Department I Town .Mgr. Recommended Mgr. Rec .to 07 ELEMENT DESCRIPTION 2006 Actual Budget 2008 Request I Add /Del Total Change $ '.Chg. %. Program 7000: Community Development 7100 Comm. Devel. Personal Services 7100 Comm. Devel. Expenses sub- tot317100 Comm. Dev. 7200 Planning Personal Services 7200 Planning Expenses sub- tot317200 Planning 7300 Economic Devel. Personal Services 7300 Economic Devel. Expenses sub -total 7300 Eco. Devo. Program 8000: General Government 8110 Selectmen Personal Services 8110 Selectmen Expenses 8120 Legal 8130 Town Report sub -total 8100 Board ofSelecbnen 8210 -8220 Town Manager Personal Services 8210 -8220 Town Manager Expenses 8230 Salary Transfer Account* sub -total 8200 Town Manager 8310 Appropriations Committee 8320 Misc. Towns and Committees 8330 Public Celebrations Committee sub -total 8300 Town Committees 8400 Finance Personal Services 8400 Finance Expenses sub- tol318400 Finance 8500 Town Clerk Personal Services 8500 Town Clerk Expenses sub -total 8500 Town Clerk 8600 MIS Personal Services 8600 MIS Expenses sub - tola18600 MIS Total Municipal Capital* Capital Requests (Cash) Streets Set Aside "Dce,N Tbdud- GAfuxludprojecY- Other Stabilization Fund Senior Tax Work -Off Program Brookhaven Post - Employment Benefits (OPEB) $ 568,057 $ 738,714 $ 756,424 $ 195,945 $ 204,032 $ 205,987 $ 33,001 $ 95,199 $ 120,575 $ 53,176 $ 62,681 $ 65,180 $ 60,871 $ 69,150 $ 71,150 $ 356,229 $ 350,000 $ 350,000 $ 2,200 $ 6,500 $ 6,500 $ 472,475 $ 488,331 $ 492,830 $ 386,558 $ 470,542 $ 479,797 $ 101,768 $ 156,067 $ 144,125 $ - $ 188,861 $ 471,500 $ 488,326 $ 815,470 $ 1,095,422 $ 848 $ 1,500 $ 1,500 $ 8,300 $ 8,755 $ 8,755 789,702 $ 967,865 $ 1,004,615 227,012 $ 264,700 $ 267,695 214,886 $ 291,791 $ 246,101 144,206 $ 180,471 $ 187,941 $ 22,624,947 $ 24,895,327 $ 26,047,204 $ 653,000 $ 695,000 $ 830,000 $ 500,000 $ 500,000 $ 500,000 $ 1,153,000 $ 1,195,000 $ 1,330,000 $ 603,647 $ 2,650,000 $ 1,000,000 $ - $ 36,000 $ 40,000 $ - $ 50,000 $ - Note: Line -Items marked with an asterisk ( *) will be presented at Town Meeting as continuing balance accounts. Program Summary 1 -3 rev. January 18, 2007 Program Summary This spreadsheet presents the recommended budget and financing plan by subprogram. It is designed to model the warrant and how items will be voted at Town Meeting. A B C E F G H M N 2007 Adj. Department I Town .Mgr. Recommended Mgr. Rec .to 07 ELEMENT DESCRIPTION 2006 Actual Budget 2008 Request I Add /Del Total Change $ '.Chg. %. Enterprise Articles Tree (DPW - Forestry) $ 4,056 $ 75,000 $ 3700 Water Enterprise $ 5,408,102 $ 5,728,822 $ 6,078,058 3800 Sewer Enterprise $ 6,279,508 $ 6,705,609 $ 7,346,035 5200 Recreation Enterprise $ 1,481,913 $ 1,726,504 $ 1,608,788 Capital (Operating) $ 80,000 $ 75,000 $ 25,000 Revolving Funds 3320 Tree (DPW - Forestry) $ 4,056 $ 75,000 $ 75,000 3330 Burial Container (DPW-Cemetery) $ 18,920 $ 33,000 $ 33,000 3420 Compost Operations (DPW-Recycling) $ 193,132 $ 200,000 $ 229,234 3420 MHHP Operations $ 34,686 $ 85,431 $ 85,000 8140 Lexington Community Television $ 291,550 $ 400,000 $ 400,000 Total Revolving Funds $ 542,343 $ 793,431 $ 822,234 Grants 1,040,000 Grants & Subsidies $ 173,390 $ 173,390 $ 173,390 Education $ 61,482,994 $ 64,444,317 $ 71,027,605 Shared Expenses $ 22,433,112 $ 26,658,012 $ 28,504,020 Municipal $ 22,624,947 $ 24,895,327 $ 26,047,204 Capital $ 1,153,000 $ 1,195,000 $ 1,330,000 Enterprise $ 13,249,523 $ 14,235,935 $ 15,057,881 Revolving Funds & Grants $ 715,733 $ 966,821 $ 995,624 Other $ 603,647 $ 2,736,000 $ 1,040,000 Program Summary 1 -4 rev. January 18, 2007 Section II: Revenues Town of Lexington 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, regardless of fund, are projected to increase by $3,722,576 or 2.75 percent over FY2007 revenues submitted to the Department of Revenue. This increase, by revenue source, is shown below. Revenue Summary FY 2006 FY 2007 FY 2008 FY 07 -08 Change Actual Recap Rom 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) $ 8,603,524 $ 8,304,953 $ 8,117,257 $ (187,696) -2.26% Local Receipts (Table 3) $ 13,321,875 $ 10,448,000 $ 10,519,000 $ 71,000 0.68% 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) $ (1,945,321) $ (415,184) 27.13% Enterprise Receipts (Table 6) $ 1,789,916 $ 1,772,313 $ 1,724,492 $ (47,821) -2.70% Total Genera Fun $ 112,626,648 $119,928,656 $122,836,565 $ 2,907,910 2.42% Other Revenues (Table 7) $ 14,102,568 $ 15,202,756 $ 16,017,422 $ 814,666 5.36% Total Revenues - All Funds $ 126,729,216 $135,131,412 $138,853,987 $ 3,722,576 2.75% Property Tax Levy *: The increase in property tax levy of $4,000,264 or 4.17 percent is based on the allowable 2.5 percent increase plus estimated new growth (increase in the tax levy due to new construction) of $1,600,000. No override is assumed in FY 2008 for planning purposes. * Note: Mis a mount does not include levy rasedfor exempt debt service. State Aid: The State Aid estimate is highly dynamic, based on the actions of the Governor, State House of Representatives and State Senate. The forecast 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 final State Aid figures, unfortunately, will not likely be known until June when the Legislature adopts and the Governor signs the FY2008 State budget. Local Receipts: Local receipts are projected to increase $71,000 or approximately 0.7 %. Local receipt estimates are based on the average revenue received in each category for the prior three or five -year period. No fee increases are assumed in these local receipt projections unless otherwise noted. To the extent the Board of Selectmen or other boards increase specific fees, this projection may be revised. 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, increased investment income in the amount of $225,000 and the addition of the supportive day care fees to local receipts. 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 $1,750,000 of Free Cash be used for recurring operating expenses, $150,000 be used for recurring capital expenses, $680,000 be used for one -time capital expenses, $1,000,000 be used to build reserves and the balance (slightly more than $220,000) 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 the snow /ice deficits from the prior year. Revenue offsets are set to increase $415,184 or 27.13 %. This is attributed to an increase in the Assessor's overlay and the budgeting of money for a oresumed snow & ice deficit. 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 is -year plan to phase out the variance between current levels of indirect charges and actual costs. Non - Recurring Revenues: This line includes free cash which has been determined to be non - recurring. Other Revenue: This includes revenue generated to directly offset programs and services, including revolving funds, grants anc direct operating costs of the Town's three enterprise funds - Water, Wastewater (Sewer) and Recreation. The increase of 4.65 9k is attributable to anticipated increases in the MWRA assessment for Water & Wastewater operations. Section 11 : Revenues II -1 January 8, 2007 Revenue Summary in Detail This document details the revenues used to offset the expense recommendations made throughout the remainder of the FY 2008 Manager's Recommended Budget & Financing Plan Table 1: Property Tax Levy FY 2006 FY 2007 FY 2008 FY 07 -08 Change Recap Recap Protected $ % Tax Levy $ 85,867,574 $ 89,868,589 $ 96,010,528 Prop. 2.5% $ 2,146,689 $ 2,246,715 $ 2,400,263 New Growth $ 1,854,326 $ 2,036,789 $ 1,600,000 nvcrridc t - t 1 RRR 4RR t - Table 2: State Aid FY 2006 FY 2007 FY 2008 1 FY 07 -08 Change Motor Vehicle Excise Tax $ Cherry Sheet $ Cherry Sheet $ Projected 1 $ % Chapter 70 $ 5,197,254 $ 5,863,055 $ 5,863,055 $ - 0.00% Lottery, Beano, Charity Games $ 1,581,017 $ 1,876,266 $ 1,876,266 $ - 0.000/1 Police Career Incentive $ 202,482 $ 221,804 $ 221,804 $ - 0.000/1 Veterans' Benefits & Exemptions $ 71,486 $ 90,763 $ 90,763 $ - 0.000/1 Offsets (METCO, School Lunch & Library) $ 1,363,589 $ 65,369 $ 65,369 $ - 0.000/1 sub-Total (Cherry Sheet) $ 8,415,828 $ 8,117,257 $ 8,117,257 $ - 0.000/1 School Construction (MSBA) $ 187,696 $ 187,696 $ - $ (187,696) - 100.000/, Subtotal $ 8,603,524 $ 8,304,953 $ 8,117,257 1 $ (187,696) -2.26% Table 3: Local Receipts FY 2006 F tual FY 2007 Recap FY 2008 Projected 1 FY 07 -08 Change $ 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 $ 1,611,000 $ 109,000 7.26% Licenses & Permits $ 1,316,551 $ 1,375,000 $ 1,343,000 $ (32,000) -2.33% Special Assessments $ 25,041 $ 28,000 $ 24,000 $ (4,000) - 14.29% Fines & Forfeits $ 309,439 $ 275,000 $ 296,000 $ 21,000 7.64% Investment Income $ 983,630 $ 395,000 $ 610,000 $ 215,000 54.43% Miscellaneous Non - Recurring $ 1,906,160 $ 50,000 $ - $ (50,000) 0.00% Subtotal 1 $ 13,321,875 $ 10,448,000 $ 10,519,000 $ 71,000 0.68% Table 4: Available Funds Cemetery $ 100,000 $ Free Cash $ 1,159,985 $ Overlay Surplus $ 425,000 $ Receipts Reserved for Appr.(Lexpress) $ 181,183 $ 100,000 $ 100,000 $ - 4,250,000 $ 3,802,347 $ (447,653) - $ 100,000 $ 100,000 83,000 $ 58,000 $ (25,000) Table 5: Revenue Offsets FY 2006 F tual FY 2007 Recap FY 2008 Projected 1 FY 07 -08 Change $ Cherry Sheet Assessments $ (633,266) $ (673,867) $ (697,452) $ (23,585) 3.500K Cherry Sheet Offsets Racial Equality $ (1,303,050) $ - $ - $ - 0.000/1 School Lunch $ (26,765) $ (24,802) $ (24,802) $ - 0.000/1 Public Libraries $ (33,774) $ (40,567) $ (40,567) $ - 0.000/1 Overlay (abatements) $ (501,895) $ (602,579) $ (882,500) $ (279,921) 46.450K Snow Deficit $ (646,688) $ (123,959) $ (300,000) $ (176,041) 142.020K Tax Levy Limit $ - $ (64,363) $ - $ 64,363 - 100.000/, Subtotal $ (3,145,438) $ (1,530,137) $ (1,945,321)T$ (415,184) 27.130/, Table 6: Enterprise Receipts Wastewater (Sewer) $ 821,798 $ 753,950 $ 731,177 1 $ (22,773) 11 -2 Section 11 : Revenues January 8, 2007 Revenue Summary in Detail This document details the revenues used to offset the expense recommendations made throughout the remainder of the FY 2008 Manager's Recommended Budget & Financing Plan Table 7: Enterprise Receipts Enterprise Funds (Direct) Water Wastewater (Sewer) Recreation 166,390 $ 173,390 $ 173,390 5,408,102 $ 5,728,822 $ 6,103,058 I $ 374,236 6,279,508 $ 6,705,609 $ 7,346,035 $ 640,426 Total Revenues $ 126,729,216 $ 135,131,412 $ 138,853,987 $ 3,722,576 2.75% 11 -3 Section 11 : Revenues January 8, 2007 Section III: Education Program 1000 Lexington Public Schools Regional School Section III: 1000: Education This section includes detailed information about the FY 2008 Operating Budget & Financing Plan for education. It includes: • 1100 Lexington Public Schools 1200 Regional School III -2 III -6 FY 2008 Recommended Budget & Financing Plan III -1 rev. January 22, 2007 Program: Education Subprogram: 1100 Lexington Public Schools Town of Lexington FY 2008 Program Budget Budget Overview: The Superintendent has recommended his FY 2008 / 2007 -2008 School year budget. More information can be found at http: / /Ips.lexingtonma.org /admin.html. Information shown below is current as of January 16, 2007. FY 2008 Recommended Budget & Financing Plan III -2 rev. January 22, 2007 Program: Education Subprogram: 1100 Lexington Public Schools Town of Lexington FY 2008 Program Budget Authorized /Appropriated Staffing Personnel costs (exclusive of benefits) take up almost 80% of the school budget. The table below provides a comparison of personnel costs from FY07 to FY08. Fy07 reflects the failed override and FY08 reflects the need for additional staff for our Special Education Program initiative to retain students in house, enrollment at the elementary, middle, and high school. ION CO-SUPPORT 8.00 $ 290,147 5.00 PRINCIPALS 9.00 $ 1,021,846 9.00 ALA ASST PRINC 15.00 S 1,398,685 17.00 TEACHERS 569.00 6 36,786,530 582.63 STIPENDS $ 160,000 COACHES $ 425,000 INSTRUCTIONAL ASSISTANTS 86.52 $ 2,100,203 11223 School Aides 15.30 $ 411,501 15.30 ABATUTORS 5.60 $ 206,244 5.60 OT Assistants 3.33 $ 144,719 3.33 LESA -10mo SECR 44.41 $ 1,158,269 44.41 LESA -12mo SECR 23.00 $ 949,838 23.00 FACILITIES 4.00 $ 248,990 4.00 CUSTIMAINT 54.00 $ 2,380,016 55.00 CUSTOVERTIME $ 85,000 TECHNOLOGY 7.75 $ 429,263 7.75 NURSE SUBS $ 10,000 SECRETARY SUBS $ 35,000 CROSSING GUARDS 16.00 $ 116,848 17.00 BENEFIT COSTS FOR NEW STAFF SICK LEAVE BUY BACK ,041,978 53,933,076 Note: Table will be updated to reflect FY06 Actual expenditures Instructional Assistants are being reviewed in more detail for FTE Budget to Budget increase Cost of Benefits for New Staff Calculation based on Budget to Budget FTE increase and includes: • Health and Dental insurance: $12,470 per new employee. This is a weighted average for the individual and • Medicare tax: 1.45% of gross salary (including OT, longevity, stipends, etc) • Workers Comp: $.67 for each $100 of salary. • Potential Reduction as School Dept and Town reconcile calculation and the net result of new positions. FY 2008 Recommended Budget & Financing Plan III -3 rev. January 22, 2007 Program: Education Subprogram: 1100 Lexington Public Schools Town of Lexington FY 2008 Program Budget Budget Recommendation The Superintendent's recommended budget is increasing $6,608,105, or 10.42% over the FY 2007 adjusted budget as voted by Special Town Meeting on November 29, 2007. The budget recommendation is driven by three key factors: 1. Special Education Mandates: The cost of special education continues to be a key factor in the development of the school district budget. There are four major influences on special education costs: • new staffing required by student Individual Education Programs (I.E.P.$) • 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 $33,380 per student). In FY07, we expect to receive $1,925,612. In FY08, we expect to receive approximately $2,252,464. 2. Staffing Increases: The FY08 budget includes 8.40 FTE new special education teacher positions and 7.65 Instructional Assistant Positions required by laws and regulations. The cost of these positions (inclusive of benefits) is $ 601,115. The budget includes 1.23 additional elementary positions, based on a projected enrollment increase at the elementary level (30 students from the new Avalon Housing Development). The budget included 1.8 additional teachers at Clarke (increase of 27 students over FY 07 projection), 2.4 additional teachers at the high school (increase of 30 students over FY 07 projection. These staffing numbers include fractional amounts of specialists that will be needed to maintain level service (art, music, PE /Wellness). Note: The FTE increase shown for Instructional Assistants is based on a budget -to- budget calculation. The FY08 Instructional Assistant FTE is built using the actual FY07 payroll records, plus 7.0 new positions in the same service budget. The Administration is currently reviewing in detail the discrepancy between budget to actual FTE count. The discrepancy may be due in part to revolving fund and grant programs not being charged correctly for the FTEs they are supporting. The amount of funding for benefits will also be reviewed in detail with the Town. This information will be updated as we progress through the detail for the FY07 monthly financial reports to school committee. 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 FY 2008 Recommended Budget & Financing Plan III -4 rev. January 22, 2007 Program: Education Subprogram: 1100 Lexington Public Schools Town of Lexington FY 2008 Program Budget some costly out -of- district tuition placements, and positions needed to maintain same service due to enrollment increases. No positions have been included in the budget to improve programs, unless through reorganization of a department there is no net increase in cost. The personnel budget is based on current personnel, less the salary differential of known retirements. Budget Summary Funding Sources FY 2006 Actual 1 FY 2007 Adjusted 1 FY 2008 Requested FY 2008 Super. Rec'd Dollar Increase Percent Increase Tax Lev 59,549,071 62,077,500 68,804,997 68,804,997 6,727,497 10.84% Enter rise Funds Indirects 1 $ 13,183,768 1 $ 14,377,448 1 $ 16,094,529 1 $ 16,094,529 1 $ 1,717,081 0.00% Fees & Charges $ 1,103,689 1 $ 1,342,000 1 $ 1,222,608 1 $ 1,222,608 1 $ (119,392) -8.90% Total 1100 Lexington Public Schools 60,652,760 63,419,500 70,027,605 70,027,605 6,608,105 1 10.42% Appropriation Summary FY 2006 Actual 1 FY 2007 Adjusted 1 FY 2008 Requested FY 2008 Super. Recd Dollar I Increase Percent I Increase Con ensabon 47,468,992 49,042,052 53,933,076 53,933,076 4,891,024 9.97% Expenses 1 $ 13,183,768 1 $ 14,377,448 1 $ 16,094,529 1 $ 16,094,529 1 $ 1,717,081 1 11.94% Total 1100 Lexington Public Schools 60,652,760 63,419,500 70,027,605 70,027,605 6,608,105 1 10.42% Level- Service Requests FY 2006 Actual 1 FY 2007 Adjusted 1 FY 2008 Requested 1 FY 2008 Super. Rec'd 1 Dollar Increase Percent I Increase Toil 1100 Lexington Public Schools 1 $ 60,652,760 1 $ 63,419,500 1 $ 70,027,605 1 $ 70,027,605 1 $ 6,608,105 1 10.42% Total 1100 Lexington Public Schools 60,652,760 63,419,500 70,027,605 70,027,605 6,608,105 1 10.42% FY 2008 Recommended Budget & Financing Plan III -5 rev. January 22, 2007 Program: Education Subprogram: 1200 Minuteman Regional School Town of Lexington FY 2008 Program Budget Mission: 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 rev. January 22, 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 rev. January 22, 2007 Program: Education Subprogram: 1200 Minuteman Regional School Town of Lexington FY 2008 Program Budget Budget Recommendations The Minuteman Regional School Assessment is currently projected to decrease by $24,187 or —2.4 percent. Budget Recommendation: This is a level services budget, subject to change when Minuteman releases their initial budget in late January. Services At- Risk/Subiect to Additional Funding: Not Applicable. Budget Requests Not Recommended by the Town Manager: Not Applicable. FY 2008 Recommended Budget & Financing Plan III -8 rev. January 22, 2007 Program: Education Subprogram: 1200 Minuteman Regional School Town of Lexington FY 2008 Program Budget Budget Summary FY 2006 FY 2007 1 FY 2008 FY 2008 Dollar Percent Appropriations Actual Adiusted Requested Mar. Recd Increase Increase Compensation - - - - - Percent Increase Expenses 1 $ 830,667 1 $ 1,024,817 1 $ 1,000,000 1 $ 1,000,000 1 $ (24,817) -2.4 °k Total 1200 Minuteman Regional $ 830,667 $ 1,024,817 $ 1,000,000 $ 1,000,000 $ (24,817) -2.4% Funding Sources Actual Recd I Increase I Increase Element Summary FY 2006 Actual 1 FY 2007 Adjusted FY 2008 Requested FY 2008 Mgr. Recd 1 Dollar Increase Percent Increase Total 00 Minutean Regional School $ 830,667 $ 1,024,817 $ 1,000,000 $ 1,000,000 $ (24,817) -2.4% Total 112 200 Minutm eman Regional 830,667 1,024,817 1,000,000 1,000,000 (24,817)l -2.4% Object Codes FY 2006 Actual FY 2007 Adjusted FY 2008 Requested FY 2008 I Mgr. Recd Dollar Increase Percent Increase Expenses Contractual Services 830,667 1,024,817 1,000,000 1,000,000 (24,817)1 -2.4% sub -totem $ 830,667 1 $ 1,024,817 1 $ 1,000,000 1 $ 1,000,000 1 $ (24,817) -2.4% Total 1200 Minuteman Re ional 830,667 1,024,817 1,000,000 1,000,000 (24,817)l -2.40% FY 2008 Recommended Budget & Financing Plan III -9 rev. January 22, 2007 ; r LIXI „67U1i In r k Aagulaaky) O ct ct o O o pq ct cz � � o U ; r LIXI „67U1i In r k Aagulaaky) O ct ct O N , N V/ w O O� N O� CC c 0 a Q as J � cz cz U cz w v, w o U � � O N , N V/ w O O� N O� CC c 0 a Q as J � mv�or.m�n 3 C W v T o ° 0 x. U � 0 N N aww �v�v� co co o�o�o�000 Q S T C O N Q ° U v CG o 0 w w . . 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OO r 1-I y Q U -C y � U � O M a CU r G � N O O U i bq r ti y y O O N w � N o N 0 c c� c 0 c� c a� a� N 0 0 N N N c� E c� ME (D cD aD J E (6 i NN C (6 (6 U 0 0 U CD r N 0 0 N N cv U) .% WE \ « _ � \ ± \ CO ) _ � ./ } _ ) \ ƒ \ / ) .\ \ \ j \ \ }\ \) &\ 0000 )\ \ \ \ \ \ � } \ ) ) °) 00)00\ 00§00) =g §(§ kr2 ° \t } 0000?«( &4. `12G %t /\ \\g ) : Ge & /,:&00 00 & / e \ C) _ Q C,5 \ \ \ \ \ � U) .% WE \ \ _ F-M / 2 f m e \ 0 ) \ .G \ ./ \ _ § \ ƒ § \ � ( j \ @ ) \ / \ ) G 5 (7 \ \� )\ ®a �)(t \g d} g §' u � / / ® )G \(° C,5 tkzu\ Section IV: Shared Expenses Program 2000 Employee Benefits Debt Service Reserve Fund Section IV: Proaram 2000: Shared Expenses This section includes detailed information about the FY 2008 Operating Budget & Financing Plan for shared expenses. It includes: 2100 Employee Benefits 2200 Debt Service • 2300 Reserve Fund IV -2 IV -6 IV -10 FY 2008 Recommended Budget & Financing Plan IV -1 January 8, 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. 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 January 8, 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 January 8, 2007 Program: Shared Expenses Subprogram: 2100 Employee Benefits Town of Lexington FY 2008 Program Budget Budget Recommendations: The FY2008 Town Manager's budget recommendation represents an increase of $1,823,921 or 8.1 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 20 employees /retirees insured (family plan) under the health insurance program. 3. 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. 4. 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 5. Transfer of $6,000 from the property/liability insurance account to the unemployment insurance account for claims management. 6. 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. FY 2008 Recommended Budget & Financing Plan IV -4 January 8, 2007 Program: Shared Expenses Subprogram: 2100 Employee Benefits Town of Lexington FY 2008 Program Budget Budget Summary Funding Sources FY 2006 Actual FY 2006 Actual FY 2007 Adjusted FY 2008 Requested FY 2008 Mgr. Recd Dollar Increase Percent Increase Tax Levy $ 18,831,359 $ 22,126,843 $ 23,945,017 $ 23,945,017 $ 1,818,174 8.22% Enterprise Funds (Indirects) $ 274,901 $ 393,908 $ 397,655 $ 397,655 $ 3,747 0.95% Fees & Charges $ - $ 17,200 $ 19,200 $ 19,200 $ 2,000 0.00% Total 2100 Employee Benefits 1,823,921 19,1 6 260 22 537 951 24 361 872 24 361 872 1 823 921 8.090/0 Appropriation Summary FY 2006 Actual FY 2007 Adjusted FY 2008 Requested FY 2008 Mgr . Recd Dollar Increase Percent I Increase !Compensation 3 561 643 3 740 722 3 809 819 3 9!N 9 69 097 1.85% Benef t 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 1 8.37% Total 2100 Employee Benefits 19,015,811 22,537,951 24,361,872 24,361,872 1,823,921 8.09% Level- Service Requests FY 2006 Actual FY 2007 Adjusted FY 2008 Requested FY 2008 Mgr. Recd Dollar Increase Percent Increase Total 2110 Contributory Retirement 3,214,947 3,342,331 3,449,284 3,449,284 106,953 3.20% Total 2120 Non - Contrib. 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 76,500 (46,300) - 37.70% Total 2150 Workers Compensation 195,465 190,000 300,235 300,235 110,235 58.02% Total 2160 Property & Liability Ins. 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 $ 24,361,872 1,823,921 $ 8.09% Object Code Summary FY 2006 Actual FY 2007 Adjusted FY 2008 Requested FY 2008 Mgr. Recd Dollar Increase Percent I Increase Salaries & Wages $ 20,258 $ 23,591 $ 24,535 $ 24,535 $ 944 4.00% Other Compensation $ 3,541,385 $ 3,717,131 $ 3,785,284 $ 3,785,284 $ 68,153 1.83% Overtime $ - $ - 1 $ - $ - $ - 0.00% Compensation 3,561,6431 $ 3,740,7221 $ 3,809,8191 $ 3,809,8191 $ 69,097 1.85% Medicare $ 786,290 $ 745,000 $ 767,000 $ 767,000 $ 22,000 2.95 °k Health Insurance $ 13,472,347 $ 16,660,000 $ 18,335,000 $ 18,335,000 $ 1,675,000 10.05% Dental Insurance $ 595,577 1 $ 718,159 1 $ 720,000 1 $ 720,000 1 $ 1,841 0.26% Life Insurance $ 20,523 1 $ 37,326 1 $ 40,000 1 $ 40,000 1 $ 2,674 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 - - - - I - 2 Supplies - - - - - fl% 0.00% Small Capital - - - - - 1 0.00% Expenses i $ 579,4301 $ 636,7441 $ 690,0531 $ 690,0531 $ 53,3091 8.37% Total 2100 Employee Benefits 1 $ 19,015,811 1 $ 22,537,951 1 $ 24,361,872 1 $ 24,361,872 1 $ 1,823,921 1 8.09% FY 2008 Recommended Budget & Financing Plan IV -5 January 8, 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 2'/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 January 8, 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 January 8, 2007 Program: Shared Expenses Subprogram: 2200 Debt Service Town of Lexington FY 2008 Program Budget Budget Recommendations: The FY2008 Town Manager's budget recommendation represents a decrease of $45,155 or 1.22 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 $54,000 in short -term debt service for FY2008, growing to approximately $900,000 in FY 2009 when long -term debt will be issued. This debt service will support approximately $4,000,000 in capital projects. Level Services: NA New Reauests Recommended by the Town Manaaer: NA Budget Requests Not Recommended by the Town Manager: NA FY 2008 Recommended Budget & Financing Plan IV-8 January 8, 2007 Program: Shared Expenses Subprogram: 2200 Debt Service Town of Lexington FY 2008 Program Budget Budget Summary Funding Sources FY 2006 Actual FY 2006 Actual FY 2008 Requested FY 2007 Adjusted Dollar Increase FY 2008 Requested 1 FY 2008 Mgr. Recd $ - Dollar Increase Percent Increase Tax Levy $ 3,417,301 $ 3,720,061 $ 3,742,148 $ 3,742,148 $ 22,087 0.59% Enterprise Funds (Indirects) $ - $ - $ - $ - $ - 0.00% Fees & Charges $ - $ - $ - $ - 1 $ - 0.00% Total 2200 Within -Levy Debt $ 3,417,301 $ 3,720,061 $ 3,742,148 $ 3,742,148 1 $ 22,087 0.590/0 Appropriation Summary FY 2006 Actual FY 2007 Adjusted FY 2008 Requested FY 2008 Mgr. Recd Dollar Increase Percent Increase Compensation $ - $ - $ - $ - $ - 0.00% Expenses $ 3,417,301 $ 3,720,061 $ 3,742,148 $ 3,742,148 $ 22,087 0.59% Total 2200 Within-Levy Debt 3,41 301 3 720 061 3 742 148 3 742 148 22 087 0.590/0 Level- Service Requests FY 2006 Actual FY 2007 Adjusted FY 2008 I Requested FY 2008 Mgr. Recd Dollar Increase Percent Increase Total 2210 Within-Levy Principal 2 760 000 2 837 006 2 833 980 2 833 980 (3,026) -0.11% Total 2220 Within Le Interest 450 750 634 097 703 832 703 832 69,735 11.00% Total 2230 Temporary Borrowing 206,551 248,958 204,336 204,336 (44f622) - 17.92% Total 2200 Within -Le Debt 3,417,301 3,720,061 3,742,148 3,742,148 22,087 0.59% Object Code Summary FY 2006 Actual FY 2007 Adjusted FY 2008 Requested FY 2008 Mgr. Recd Dollar Increase Percent Increase Salaries & Wages - - - - - 0.00% Overtime $ - $ - $ - $ - $ - 0.00% Compensation $ - $ - $ - $ - $ - 0.00% Contractual Services $ 3,417,301 $ 3,720,061 $ 3,742,148 $ 3,742,148 $ 22,087 0.59% Utilities $ - $ - $ - $ - $ - 0.00% Supplies $ - $ - $ - $ - $ - 0.00% Small Capital $ - $ - $ - $ - $ - 0.00 °k Expenses $ 3,417,301 $ 3,720,061 $ 3,742,148 $ 3,742,148 $ 22,087 0.59% Total 2200 Within -Lev Debt 3,417f301 3 720 061 3 742 148 3 742 148 22f087 1 0.59% FY 2008 Recommended Budget & Financing Plan IV-9 January 8, 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 IV -10 January 8, 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 -11 January 8, 2007 Program: Shared Expenses Subprogram: 2300 Reserve Fund Town of Lexington FY 2008 Program Budget Budget Recommendations: The FY2008 Town Manager's 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 Manaaer: NA FY 2008 Recommended Budget & Financing Plan IV -12 January 8, 2007 Program: Shared Expenses Subprogram: 2300 Reserve Fund Town of Lexington FY 2008 Program Budget Budget Summary Funding Sources FY 2006 Actual FY 2007 Adjusted FY 2008 Re uested FY 2008 Mgr. Recd Dollar Increase Percent Increase Tax Le - 400,000 400,000 450,000 50,000 12.50% Enter rise Funds Indirects - - - - - 0.00% Fees & Charges $ - $ - $ - $ - $ - 0707. Total 2300 Reserve Fund $ - $ 400,000 $ 400,000 $ 450,000 $ 50,000 12.500/ Appropriation Summary FY 2006 Actual FY 2007 Adjusted FY 2008 Requested FY 2008 Mgr. Recd Dollar Increase Percent Increase Compensation $ - $ - $ - $ - $ - 0.007. Expenses $ - $ 400,000 $ 400,000 $ 450,000 $ 50,000 12.50% Total 2300 Reserve Fund - 400,000 400,000 450 000 50 000 12.507/ Level- Service Requests FY 2006 Actual FY 2007 Adjusted FY 2008 Requested FY 2008 Mgr. Recd Dollar Increase Percent Increase Total 2310 Reserve Fund $ - $ 400,000 $ 400,000 $ 450,000 $ 50,000 12.50°. Total 2300 Reserve Fund - 400 000 400 000 450 000 50 000 12.50% Object Code Summary FY 2006 Actual FY 2007 Adjusted FY 2008 Requested FY 2008 Mgr. Recd 1 Dollar Increase Percent 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 - 1 - 0.00% Supplies - - - - - 0.00% Small Capital $ - $ - $ - $ 1 $ - 0.00°. Expenses $ - $ 400,000 $ 400,000 $ 450,000 $ 50,000 12.50% Total 2300 Reserve Fund $ 1 $ 400,000 1 $ 400,000 1 $ 450,000 1 $ 50,000 1 12.50% FY 2008 Recommended Budget & Financing Plan IV -13 January 8, 2007 Section V: Communi 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 Administration 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 January 8, 2007 Program: Community Services Subprogram: 3100 DPW Oversight Town of Lexington FY 2008 Program Budget Mission: The DPW Administration 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 Administration 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. Finish the American Public Works Association self- assessment portion of the Accreditation process. 3. Re- evaluate the 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, which reduces outage frequency and down time and provides 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 January 8, 2007 Program: Community Services Subprogram: 3100 DPW Oversight Town of Lexington FY 2008 Program Budget Public Works Director Manager of I I Town I I Management I I Office Manager/ Operations Engineer Analyst Executive Secretary Asst. Town Engineer IDepartment Acct. Clerk Lead Clerk Senior Civil Engineer Department C le rks Engineering As sistant Engineerinq Aide Authorized /Appropriated Staffing FY 2008 Recommended Budget & Financing Plan V -3 January 8, 2007 FY 2004 Actual FY 2005 Actual FY 2006 Actual FY 2007 Actual FY 2008 Requested FY 2008 Mgr. Rec'd Element 3110: DPW Admin. Director of Public Works 1 1 1 1 1 1 Manager of Operations 0 0 0 1 1 1 Management Analyst 0.6 0.6 0.6 0.6 0.6 0.6 Office Manager 2 1 1 1 1 1 Administrative Assistant 0 0 0 0 0 0 Department Lead Clerk 0 1 1 1 1 1 Department Account Clerk 2 2 2 2.6 2.6 2.6 sub -total FTE '' 5.6 5.6 5.6 7.2 7.2'' 7.2 sub -total FT/PT > 5FT/ 1 PT SFT/ 1 PT 5FT/ 1 PT 7FT/ 1 PT 7FT / 1 PT > 7FT/ 1 P Element 3120: Engineering Town Engineer 1 1 1 1 1 1 Assistant Town Engineer 1 1 1 1 1 1 Senior Civil Engineer 1 1 1 1 1 1 Engineering Assistant 3 3 3 3 3 3 Engineering Aide 0.7 0.7 0.7 0.7 0.7 0.7 sub total FTE r'> 6.7 > 6.7 6.7 6.7 6.7 r'> 6.7 sub -total FT /PT` 6 FT/ 1 PT 6 FT/ 1 PT 6 FT/ 1 PT 6 FT/ 1 PT '' 6 FT /' 1 PT tl 6 FT/ PT FY 2008 Recommended Budget & Financing Plan V -3 January 8, 2007 Program: Community Services Subprogram: 3100 DPW Oversight Town of Lexington FY 2008 Program Budget Budget Recommendations: The FY2008 Town Manager's budget recommendation represents an increase of $153,326, or 12.7 percent over the FY2007 Adjusted Budget. At the time of the preparation of this budget recommendation, collective bargaining agreements with the various staff in this department have not been reached for FY2008. Level Services: 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 Engineering 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. $60,512 increase for street light energy costs and repairs /maintenance. New Requests Recommended by the Town Manaaer: None. New 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 January 8, 2007 Program: Community Services Subprogram: 3100 DPW Oversight Town of Lexington FY 2008 Program Budget Budget Summary Funding Sources FY 2006 Actual FY 2007 Adjusted FY 2008 Requested FY 2008 Mgr. Recd Dollar Increase Percent Increase Tax Levy $ 505,508 $ 776,255 $ 940,817 $ 955,817 $ 179,562 23.13% Enterprise Funds (Indirects) $ 462,727 $ 415,452 $ 399,831 $ 399,831 $ (15,621) -3.76% Fees & Charges $ 90,359 $ 14,923 $ 4,308 $ 4,308 $ (10,615) - 71.13% Parking Fund $ 85,719 $ 11,114 $ - $ - $ (11,114) - 100.00% Charges for Service $ 4,640 $ 3,809 $ 4,308 $ 4,308 $ 499 13.10% Total 3100 DPW Oversight 1,058,594 1,206,630 1,344,956 1,359,956 153,326 12.71% Appropriation Summary FY 2006 Actual FY 2007 Adjusted FY 2008 Requested FY 2008 Mgr. Recd Dollar Increase Percent Increase Com ensation 689 776 854 564 882 378 882 378 27 814 3.25% Expenses $ 328,771 $ 352,066 $ 462,578 $ 477,578 $ 125,512 35.65 °k Total 3100 DPW Oversight 1 018 547 1 206 630 1 344 956 1 359 956 153 326 12.71% Level- Service Requests FY 2006 Actual FY 2007 Adjusted FY 2008 Requested FY 2008 I Mgr. Recd Dollar Increase Percent Increase Total 3110 DPW Administration 332 590 445 193 459 002 459 002 13 809 3.10 °k Total 3120 Engineering 377 313 429 948 493 953 508 953 79 005 1M13% Total 3130 Street Lighting 308,644 331,489 392,001 392,001 60,512 1 18.25% Total 3100 DPW Oversight 1,018,547 1,206,630 1,344,956 1,359,956 153,326 1 12.71% Object Code Summary FY 2006 Actual FY 2007 Adjusted FY 2008 Requested FY 2008 Mgr. Recd Dollar Increase Percent Increase Salaries & Wages 653,019 816,764 843,278 843,278 26,514 3.25% Overtime 36,757 37,800 39,100 39,100 1,300 3.44% Compensation $ 689,776 $ 854,564 $ 882,378 $ 882,378 $ 27,814 3.25% Contractual Services $ 63,613 $ 84,467 $ 136,367 $ 151,367 $ 66,900 79.20% Utilities 1 216 561 232 239 290,351 290,351 58,112 25.02% 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 $ 477,578 $ 125,512 35.65% Total 3100 DPW Oversi ht 1 018 547 1 206 630 1 344 956 1 359 956 153f326 12.71% FY 2008 Recommended Budget & Financing Plan V -5 January 8, 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 by performing minor construction repairs, removing snow and ice from streets, installing traffic signs and lane or line markers and supervising 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, 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 pieces of 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. FY 2008 Recommended Budget & Financing Plan V -6 January 8, 2007 Program: Community Services Subprogram: 3200 DPW Highway Town of Lexington FY 2008 Program Budget (Highway) Public Works Director I Manager of Operations I Info. Coordinator I Grader-Shovel ODerator Authorized /Appropriated Staffing (Road Machinery) Mechanic FY 2008 Recommended Budget & Financing Plan V -7 January 8, 2007 FY 2004 Actual FY 2005 Actual FY 2006 Actual FY 2007 Actual FY 2008 Requested FY 2008 Mgr. Rec'd Element 3210: Highway Maintenance Manager of Op. / Supt. Of Highways 0 1 1 0 0 0 Supt. of Equip., Hi hwa s& Drains 1 0 0 1 1 1 Crew Chief 3 3 3 3 3 3 Laborer 2 2 0 0 0 0 Heavy Equipment Operators/Painters 2 2 7 7 1 7 7 Light Equipment O erator 3 3 0 0 0 0 Grader - Shovel Operator 1 1 1 1 1 1 Information Coordinator 1 1 1 1 1 1 Seasonal Laborer 0 0.6 1.2 1.2 1.2 1.2 sub -total FTE '' 13 13.6 14.2 14.2 14.2 14.2' sub -total FT/PT > 13FFT/ 0 PT 13 >FT1 1 PT 13 FT/ 2 PT 13 FT/ 2 PT 13 FT/ 2 PT 13 FT/ 2 PT Element 3220: Road Machinery Equipment Foreman 1 1 1 1 1 1 Mechanic 3 3 3 3 3 3 sub -total FTE ',r 4 4 4 4 4 4 sub -total FT /PT 4'FT1 OPT 4 FT/ 0 P 4 FT/ OPT 4 FT/ OPT 4 FT/ '' 0 PT 4 FT /' 0 PT'> ' FY 2008 Recommended Budget & Financing Plan V -7 January 8, 2007 Program: Community Services Subprogram: 3200 DPW Highway Town of Lexington FY 2008 Program Budget Budget Recommendations: The FY2008 Town Manager's budget recommendation represents an increase of $27,461, or 1.3 percent over the FY2007 Adjusted Budget. It continues to include $76,000 in salaries 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. Level Services: This is a level- service budget except where noted below. The significant changes include: 1. $36,373 increase in the Highway Maintenance salary budget. This includes: a $20,000 increase in wages which is a re- allocation of regular wages to fully fund the Highway personal services; and a $15,000 increase in overtime for the initial street sweeping in the spring that was previously charged to the snow removal budget. 2. $13,980 decrease in the road machinery expenses. This change is primarily due to a $24,600 increase in the fuel budget and a $46,000 decrease in the vehicle replacement budget. New Requests Recommended by the Town Manager: None requested. New Requests Not Recommended by the Town Manager: None requested. FY 2008 Recommended Budget & Financing Plan V -8 January 8, 2007 Program: Community Services Subprogram: 3200 DPW Highway Town of Lexington FY 2008 Program Budget Budget Summary Funding Sources FY 2006 Actual FY 2007 Adjusted FY 2008 Requested FY 2008 Mgr. Recd Dollar Increase Percent Increase Tax Levy $ 1,585,181 1,677,594 1,730,973 1,745,973 68,378 4.08% Enterprise Funds Indirects 382,002 369,587 355,690 355,690 (13,896) -3.76% Fees & Charges 65 907 77,021 65,000 50,000 (27,021) - 35.08% Parking Fund $ 65,907 -L $ 77,021 $ 65,000 $ 50,000 $ (27,021) - 35.08% Total 3200 Highway $ 2,033,090 $ 2,124,202 $ 2,151,663 $ 2,151,663 $ 27,461 1.29% Appropriation Summary FY 2006 Actual FY 2007 Adjusted FY 2008 Requested FY 2008 Mgr. Recd Dollar Increase Percent Increase Compensation $ 1,122,674 $ 854,797 $ 894,993 $ 894,993 $ 40,196 1 4.70% Expenses $ 1,275,187 $ 1,269,405 $ 1,256,670 $ 1,256,670 $ (12,735) -1.00% Total 3200 Highway 2,397,860 2,124,202 2,151,663 2,151,663 27,461 1 1.290% Level- Service Requests FY 2006 Actual FY 2007 Adjusted FY 2008 Re uested FY 2008 Mgr. Recd Dollar Increase Percent Increase Total 3210 Hi hwa Maintenance 819,199 854,729 894,572 894,572 39,843 4.66% Total 3220 Road Machine 476,324 659,300 646,843 646,843 12 457 - 1.89 °k Total 3230 Snow Removal $ 1,102,337 $ 610,173 $ 610,248 $ 610,248 $ 75 0.01% Total 3200 Highway 2,397,860 2,124,202 2,151,663 2,151,663 27,461 1 1.29% Object Code Summary FY 2006 Actual FY 2007 I Adjusted FY 2008 Requested FY 2008 Mgr. Recd Dollar Increase I Percent Increase Salaries & Wages 834,788 768f686 773f674 773f674 4f988 1 0.65% Overtime 287f886 86f111 121f319 121f319 35 208 40.89% Com ensadon 1,122,674 854,797 894,993 894,993 40f196 4.70% Contractual Services 462,983 382f960 412f100 412f100 29f140 7.61% Utilities 15 782 164 900 189 200 189f200 24 300 14.74% Supplies 769 941 530f450 516f270 516f270 (14f180) -2.67% Small Capital 26f481 191f095 139f100 139f100 (51,995) - 27.21 °k Expenses $ 1,275,187 $ 1,269,405 $ 1,256,670 $ 1,256,670 1 $ (12,735) - 1.00 °k 7otal3200 Highway 1 $ 2,397,860 $ 2,124,202 $ 2,151,663 $ 2,151,663 1 $ 27,461 1 1.29% FY 2008 Recommended Budget & Financing Plan V -9 January 8, 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, supports 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 comprises of the Parks, Forestry and Cemetery functions. The Park staff maintain nine 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 can cause unsafe conditions. 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. The Expense Line increase of $7,500 or 7.43% reflects the increased cost of materials to provide this level of turf maintenance on the athletic fields. Parks staff works with the Recreation and Bike Path Committees. Departmental Initiatives: 1. Continue the implementation of a proactive park maintenance program to provide safe, well maintained, aesthetically pleasing park, athletic field and public grounds areas. 2. Subject to funding, develop a program to improve two turf areas per year. FY 2008 Recommended Budget & Financing Plan V -10 January 8, 2007 Program: Community Services Subprogram: 3300 Public Grounds Town of Lexington FY 2008 Program Budget (Crew Chief Le adm an 1 Public Works Director 1 I Superintendent of Public Grounds I Laborer /Driver Authorized /Appropriated Staffing Chief j ICemete ry Foreman A rb o rist Crew Chief Dept. Cle rk Lab o re FY 2008 Recommended Budget & Financing Plan V -11 January 8, 2007 FY 2004 Actual FY 2005 Actual FY 2006 Actual FY 2007 Actual FY 2008 Requested FY 2008 Mgr. Rec'd Element 3310: Parks Division Supt. of Public Grounds 1 1 1 1 1 1 Crew Chief 4 4 4 4 4 4 Heavy Equipment O erator 2 3 6 6 6 6 Light Equipment O erator 2 1 0 0 0 0 Laborer -Truck Driver 4 4 2 2 2 2 Leadmen 2 2 2 2 2 2 sub -total FTE '' 15 '' 15'1 1s 1s 15 15 sub -total FT /PT r 15 FT/ 0 P 15 FT/ 0 P 15 >FT/ 0 P 15 'FT/ OPT 15 FT/ 0 P 15 FT/ ' 0 P Element 3320: Forestry Division Arborist 2 2 3 2 2 2 Crew Chief 2 2 1 1 1 1 Laborer 0 0 0 1 1 1 sub -total FTE '' 4 4 '' 41> 4 >4 4 sub =total FT /PT' 4 FT /'' 0 PT `r 4 FT/ 0 PT 4 FT/ 0 PT 4'FT/ 0 PT 4 FT/ 0 PT 4 FT/ 0 PT Element 3330: Cemetery Division Cemetery Foreman 1 1 1 1 1 1 Crew Chief 0 0 1 1 1 1 Heavy Equipment O erator 1 1 1 1 1 1 Laborer -Truck Driver 0 0 0 0 0 0 Department Clerk 1 1 1 1 1 1 sub -total FTE 3 3 4 >' 4 4 4 sub =total FT/PT 3 FT / >r 0 PT 3 FT/ 0 PT 4rFT/ 0 PT 4FT/ 0 PT 4FT/ 0 PT 4 FT/ ' 0 PT FY 2008 Recommended Budget & Financing Plan V -11 January 8, 2007 Program: Community Services Subprogram: 3300 Public Grounds Town of Lexington FY 2008 Program Budget Budget Recommendations: The FY2008 Town Manager's budget recommendation represents a decrease of $32,227 for the General Fund and Revolving Funds. The budget recommendation for the General Fund only is an increase of $22,723 or 2.1 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. Level Services: This is a level- service budget except where noted below. The significant changes include: 1. $12,523 increase for salary step increases and other contractual adjustments and approximately $3,500 in overtime to support the Farmer's Market. 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. New Requests Recommended by the Town Manager: None. The following program improvement 1. An additional $24,000 for tree planting on streets and public grounds. FY 2008 Recommended Budget & Financing Plan V -12 January 8, 2007 Program: Community Services Subprogram: 3300 Public Grounds Town of Lexington FY 2008 Program Budget Budget Summary Funding Sources 6 l FY 2007 Adjusted FY 2008 Re uested FY 2008 M r. Recd Dollar Increase Percent Increase Tax Le 9 642 943 376 969 155 969 155 25 779 2.73% Enter rise Funds Indirects 5 000 100 000 100 000 100 000 - 0.00 °k Fees & Char es JFY 9 035 121 191 118 135 118 135 3 056 -2.52% Fees 9 035 121 191 118 135 118 135 3 056 -2.52% Directed Fundin 0 000 100 000 100 000 100 000 - 0.00% Cemeta Trust 0 000 100 000 100 000 100 000 - 0.00 °k Revolvin Funds 8 338 108 000 121!0 000 53 000 55 000 - 50.93 °k Burial Containers 43 325 33 000 33 00 33 000 - 0.00° Tree $ 5,013 1 $ 75,000 1 $ 75,000 1 $ 20,000 1 $ (55,000) - 73.33% Total 3300 Public Grounds 1 $ 1,262,015 1 $ 1,372,567 1 $ 1,395,290 1 $ 1,340,290 1 $ (32,277) -2.35% Appropriation Summary FY 2006 Actual FY 2007 Adjusted FY 2008 Requested FY 2008 Mgr. Recd Dollar Increase Percent I Increase Compensation $ 969,030 $ 1,072,067 $ 1,084,590 $ 1,084,590 $ 12,523 1.17% Expenses $ 229,244 $ 300,500 $ 310,700 $ 255,700 $ (44,800) - 14.91% Total 3300 Public Grounds 1,198,27 1 372 567 1 395 290 1 340 290 (32f277)1 -2.35% Level- Service Requests FY 2006 Actual FY 2007 Adjusted FY 2008 Requested FY 2008 Mgr. Recd Dollar Increase Percent I Increase Total 3310 Parks Divison $ 733,574 $ 805,189 $ 818,382 $ 818,... $ 13,193 1.64 °k Total 3320 Forestry $ 205,773 $ 298,164 $ 302,857 $ 247,857 $ (50,307) - 16.87% Total 3330 Cemetery $ 258,927 $ 269,214 $ 274,051 $ 274,051 $ 4,837 1.80 °k Total 3300 Public Grounds $ 1,198,27 4 $ 1,372,567 1,395,290 1,340,290 (32, -2.35% Object Code Summary FY 2006 Actual FY 2007 Adjusted FY 2008 Requested FY 2008 Mgr Recd Dollar Increase Percent Increase Salaries & Wages 895,503 1,010,152 1,018,210 1,018,210 8,058 0.80% Overtime $ 73,527 $ 61,915 $ 66,380 $ 66,380 $ 4,465 7.21% Compensation $ 969,030 $ 1,072,067 $ 1,084,590 $ 1,084,590 $ 12,523 1.17% Contractual Services $ 121,418 $ 95,700 $ 98,000 $ 98,000 $ 2,300 2.40% Utilities $ 12,484 $ 28,200 $ 30,200 $ 30,200 $ 2,000 7.09% Supplies $ 91,876 $ 167,100 $ 173,200 $ 118,200 $ (48,900) - 29.26% Small Capital $ 3,466 $ 9,500 $ 9,300 $ 9,300 $ (200) -2.11% Expenses 1 $ 229,2441 $ 300,5001 $ 310,7001 $ 255,700 $ (44,800) -14.91% Total 3300 Public Grounds 1 $ 1,198,274 1 $ 1,372,567 1 $ 1,395,290 1 $ 1,340,290 1 $ (32,277) -2.35% FY 2008 Recommended Budget & Financing Plan V -13 January 8, 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 - January 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 - January 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. The reduction of trash tonnage through responsible recycling and reuse of materials. FY 2008 Recommended Budget & Financing Plan V -14 January 8, 2007 Program: Community Services Subprogram: 3400 Environmental Services Town of Lexington FY 2008 Program Budget Public Works Director Manager of Operations I Superintendent of Environmental Services I Heavy Equipment O pe rato r Authorized /Appropriated Staffing FY 2008 Recommended Budget & Financing Plan V -15 January 8, 2007 FY 2004 Actual FY 2005 Actual FY 2006 Actual FY 2007 Actual FY 2008 Requested FY 2008 Mgr. Rec'd Element 3420: Recycling Supt. of Environmental Services 1 1 1 1 1 1 Heavy Equipment O erator 1 1 1 1 1 1 Seasonal 0 0 0.3 0.3 0.3 0.3 FY 2008 Recommended Budget & Financing Plan V -15 January 8, 2007 Program: Community Services Subprogram: 3400 Environmental Services Town of Lexington FY 2008 Program Budget Budget Recommendations: The FY2008 Town Manager's budget recommendation represents an increase of $185,267 or 7.2 percent over 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. Level Services: this is a level- service budget. The significant changes include: 1. $80,448 increase in the refuse collection contract. This figure will be finalized in January 2007 when the new contract for collection is awarded. 2. $26,719 transfer of salary from the general fund /recycling to the composting revolving fund to more accurately budget this cost. 3. $75,335 increase in expenses that largely reflect an anticipated increase in the 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. New Requests Recommended by the Town Manaaer: None New 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 January 8, 2007 Program: Community Services Subprogram: 3400 Environmental Services Town of Lexington FY 2008 Program Budget Budget Summary Funding Sources FY 2006 Actual FY 2007 Adjusted FY 2008 Requested FY 2008 Mgr. Recd Dollar Increase Percent Increase Tax Levy $ 2,266,434 $ 2,290,847 $ 2,448,880 $ 2,448,880 $ 158,033 6.90% Enterprise Funds (Indirects) $ - $ - $ - $ - $ - 0.00% Revolving Funds $ 347,774 $ 268,800 $ 296,034 $ 296,034 $ 27,234 10.13% Compost Operations $ 282,290 $ 182,800 $ 210,034 $ 210,034 $ 27,234 14.90% MHHP Operations $ 65,484 $ 86,000 $ 86,000 $ 86,000 $ - 0.00% Total 3400 Environmental Sam. 1 $ 2,614,208 $ 2,559,647 $ 2,744,914 1 $ 2,744,914 1 $ 185,267 7.240/o Appropriation Summary FY 2006 Actual I FY 2007 Adjusted FY 2008 Requested FY 2008 Mgr. Recd Dollar Increase Percent I Increase Compensation $ 128,441 1 $ 132,513 1 $ 133,034 1 $ 133,034 1 $ 521 0.39% Expenses $ 2,201,324 1 $ 2,427,134 1 $ 2,611,880 1 $ 2,611,880 11 $ 184,746 7.61 °k Total 3400 Environmental Sam. $ 2,329,764 1 $ 2,559,647 1 $ 2,744,914 1 $ 2,744,914 1 $ 185,267 4.82% Level- Service Requests FY 2006 Actu I FY 2007 Adjusted FY 2008 Requested FY 2008 Mgr. Recd Dollar Increase Percent Increase Total 3410 Refuse Collection $ 764,712 $ 804,480 $ 884,928 $ 884,928 $ 80,448 10.00% Total 3420 Recycling $ 1,092,013 $ 1,145,167 $ 1,220,586 $ 1,220,586 $ 75,419 6.59% Total 3430 Refuse Disposal $ 473,039 $ 610,000 $ 639,400 $ 639,400 $ 29,400 4.82% Total 3400 Environmental Sam. $ 2,329,764 $ 2,559,647 $ 2,744,914 $ 2,744,914 $ 185,267 7.24% Object Code Summary FY 2006 Actual FY 2007 Adjusted FY 2008 Requested FY 2008 Mgr. Recd Dollar Increase Percent 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% Compensation $ 128,441 $ 132,513 $ 133,034 $ 133,034 $ 521 0.39% Contractual Services 2,140,409 2,395,411 2,590,370 2,590,370 194,959 8.14% Utilities 770 2,500 2,510 2,510 10 0.40% Supplies $ 60,145 $ 29,223 $ 19,000 $ 19,000 $ (10,223) - 34.98 °k Small Capital $ - $ - $ - $ - $ - 0.00 °k Expenses $ 2,201,324 $ 2,427,134 $ 2,611,880 $ 2,611,880 $ 184,746 7.61% Total 3400 Environmental Serv. $ 2,329,764 $ 2,559,647 $ 2,744,914 $ 2,744,914 $ 185,267 7.24% FY 2008 Recommended Budget & Financing Plan V -17 January 8, 2007 Program: Community Services Subprogram: 3500 Building Maintenance Town of Lexington FY 2008 Program Budget Mission: The Building Maintenance Division provides 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. 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. The Board of Selectmen, School Committee, Town Manager and Superintendent of Schools are discussing creating a combined facility department for all Town and School buildings. If this plan moves forward, a consolidated budget will be prepared and presented to Town Meeting. 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. FY 2008 Recommended Budget & Financing Plan V -18 January 8, 2007 Program: Community Services Subprogram: 3500 Building Maintenance Town of Lexington FY 2008 Program Budget Public Works Director I Manager of Operations I I Building Maintenance Superintendent I Foreman Blda. Maintenance Tech lCustodian Authorized /Appropriated Staffing FY 2008 Recommended Budget & Financing Plan V -19 January 8, 2007 FY 2004 Actual FY 2005 Actual FY 2006 Actual FY 2007 Actual FY 2008 Requested FY 2008 Mgr. Rec'd Element 3510: Building Maintenance Superintendent 1 1 1 1 1 1 Foreman 1 1 1 1 1 1 Techinician 1 1 1 1 1 1 Custodian 6.4 5.4 5.4 5.4 5.4 5.4 FY 2008 Recommended Budget & Financing Plan V -19 January 8, 2007 Program: Community Services Subprogram: 3500 Building Maintenance Town of Lexington FY 2008 Program Budget Budget Recommendations: The FY2008 Town Manager's budget recommendation represents an increase of $231 over 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. $1,956 increase for salary step increase and other contractual adjustments. 2. $1,725 decrease in utility costs. New Requests Recommended by the Town Manager: None requested. New Requests Not Recommended by the Town Manager: None requested. FY 2008 Recommended Budget & Financing Plan V -20 January 8, 2007 Program: Community Services Subprogram: 3500 Building Maintenance Town of Lexington FY 2008 Program Budget Budget Summary Funding Sources FY 2006 Actual _FY 2007_ Adjusted FY 2008_ Requested FY 2008 Mgr.Rec'd Dollar Increase Percent Increase Tax Levy $ 811,219 $ 1,000,480 $ 1,002,985 $ 1,002,985 $ 2,505 0.25% 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 $1,061,178 $ 231 0.02% Appropriation Summary FY 2006 Actual FY 2007 Adjusted FY 2008 I Requested 1 FY 2008 Mgr.Rec'd Dollar I ncrease Percent Increase Compensation $ 302,270 1 $ 346,389 1 $ 348,345 1 $ 348,345 1 $ 1,956 0.56% Expenses $ 625,856 1 $ 714,558 1 $ 712,833 1 $ 712,833 1 $ (1,725) -0.24% Total 3500 Building Maintenance $ 928,127 $1,060,947 $1,061,178 $1,061,178 1 $ 231 0.020/0 Level- Service Requests FY 2006 Actual FY 2007 Adjusted FY 2008 Requested Fy 2008 Mgr. Rec'd Dollar I Increase Percent Increase Total 3510 Building Maintenance $ 928,127 $ 1,060,947 $ 1,061,178 $ 1,061,178 $ 231 0.02% Total 3500 Building Maintenance $ 928,127 $1,060,947 $1,061,178 $1,061,178 $ 231 0.02% Object Code Summary FY 2006 Actual FY 2007 Adjusted FY 2008 Requested FY 2008 Mgr.Rec'd Dollar Increase Percent Increase Salaries &Wages $ 252,203 $ 321,206 $ 322,973 $ 322,973 $ 1,767 0.55% Overtime $ 50,067 $ 25,183 $ 25,372 $ 25,372 $ 189 0.75% Coffpensation $ 302,270 $ 346,389 $ 348,345 $ 348,345 $ 1,956 0.56% Contractual Services 269,779 327 000 327 000 327 000 - 0.00% Utilities 288 268 316 950 315 225 315 225 1 725 -0.54% Supplies I N 455 65,608 65,608 65,608 - 0.00% Scroll Capital 25 355 5,000 5,000 5,000 - 0.00% Ex uses $ 625,856 $ 714,558 $ 712,833 $ 712,833 $ 1,725 -0.24% Tota kO Buildin Maintenance 928127 1060947 1061178 1061178 231 0.02% FY 2008 Recommended Budget & Financing Plan V -21 January 8, 2007 Program: Community Services Subprogram: 3600 Transportation Town of Lexington FY 2008 Program Budget Mission: The Transportation Services Office provides transportation 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 program for the downtown. The Lexpress neighborhood mini -bus system is funded through several sources. Of the $452,713 FY2008 request to fund the contract, $239,813 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, the parking meter spaces and the parking permit program. In FY2008 the new 31 space NSTAR parking lot 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. FY 2008 Recommended Budget & Financing Plan V -22 January 8, 2007 Program: Community Services Subprogram: 3600 Transportation Town of Lexington FY 2008 Program Budget Public Works Director I Transportation Coordinator I Department Clerk (PT) Parking Operations Supervisor (PT) Parking Attendants (PT) Authorized /Appropriated Staffing FY 2008 Recommended Budget & Financing Plan V -23 January 8, 2007 FY 2004 Actual FY 2005 Actual FY 2006 Actual FY 2007 Actual FY 2008 Requested FY 2008 Mgr. Rec'd Element 3610: Lex ress Transportation Coordinator 0 1 1 1 0.5 0.5 Clerk 0.6 0.6 0.6 0.6 0.3 0.3 sub -total FTE 0.6 1.6 >' 1.6 1.6 0.8 0.8 sub -total FT /PT'; 0 FTI 1 PT > 1 FTI 1 PT 1;FT/ 1 PT 1'FTI 1 PT 1 >FT/ 1t PT 1 FT/ 1 PT Element 3620: Parking Operations Transportation Coordinator 0 0 0 0 0.5 0.5 Clerk 0 0 0 0 0.3 0.3 Parking Attendant Supervisor 0.5 0.5 0.5 0.5 0.5 0.5 Parking Attendant 2.2 2.2 2.2 2.2 2.2 2.2 sub -total FTE '' 2.7 '' 2.7'> 2.7 2.7 3.5 3.5 sub -total FT /PT'; 0 FT/ 5 PTrt 0 FT/ 5 PT 0 FT/ 5 PT 0 FT/ 5 PT OFT/ 5 PT 0 FT/ 5 PT FY 2008 Recommended Budget & Financing Plan V -23 January 8, 2007 Program: Community Services Subprogram: 3600 Transportation Town of Lexington FY 2008 Program Budget Budget Recommendations: The FY2008 Town Manager's 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. Level Services: 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 anticipated increase in the contract cost for this service. 4. $10,000 increase in expenses for Parking Operations, related to the new lease agreement for the NSTAR parking lot. New Requests Recommended by the Town Manager: None requested. New Requests Not Recommended by the Town Manager: None requested. FY 2008 Recommended Budget & Financing Plan V -24 January 8, 2007 Program: Community Services Subprogram: 3600 Transportation Town of Lexington FY 2008 Program Budget Budget Summary Funding Sources FY 2006 Actual FY 2007 Adjusted FY 2008 Requested FY 2008 Mgr. Recd Dollar Increase Percent Increase Tax Levy $ 300,469 $ 327,882 $ 280,766 $ 280,766 $ (47,116) - 14.37% Enterprise Funds (Indirects) $ - $ - $ - $ - $ - 0.00% Fees & Charges $ 107,098 $ 93,000 $ 133,000 $ 133,000 $ 40,000 43.01% Lexpress Fares $ 65,955 $ 70,000 $ 80,000 $ 80,000 $ 10,000 14.29% Misc. Gifts $ 23,143 $ - $ - $ - $ - 0.00% TDM Allocation $ 18,000 $ 23,000 $ 53,000 $ 53,000 $ 30,000 130.43% Parking Meter Fund $ 71,141 $ 76,605 $ 125,832 $ 125,832 $ 49,227 64.26% Grants (MBTA) $ 80,000 $ 80,000 $ 80,000 $ 80,000 $ - 0.00% Total 3600 Transportation $ 558,708 $ 577,487 $ 619,598 $ 619,598 $ 42,111 7.29% Appropriation Summary FY 2006 Actual FY 2006 Actual FY 2008 Requested FY 2007 Adjusted Dollar Increase FY 2008 Requested FY 2008 Mgr. Recd $ 486,030 Dollar Increase Percent Increase Compensation $ 114,772 $ 125,305 $ 129,665 $ 129,665 $ 4,360 3.48% Expenses $ 435,246 $ 452,182 $ 489,933 $ 489,933 $ 37,751 8.35% Total 3600 Transportation $ 550,018 $ 577,487 $ 619,598 $ 619,598 1 $ 42,111 7.29% Level- Service Requests FY 2006 Actual FY 2007 Adjusted FY 2008 Requested FY 2008 Mgr. Recd Dollar Increase Percent Increase Total 3610 Lexpress $ 486,030 $ 500,882 $ 493,766 $ 493,766 $ (7,116) -1.42% Total 3620 Parking Operations $ 63,988 $ 76,605 $ 125,832 $ 125,832 $ 49,227 64.26% Total 3600 Transportation $ 550,018 $ 577,487 $ 619,598 $ 619,598 1 $ 42,111 7.29% Object Code Summary FY 2006 Actual FY 2007 Adjusted FY 2008 Requested FY 2008 Mgr. Recd Dollar Increase Percent Increase Salaries & Wages $ 114,772 $ 125,305 $ 129,665 $ 129,665 $ 4,360 3.48% Overtime $ - $ - $ - $ - $ - 0.00% Compensation 114,772 125,305 129,665 129,665 4,360 3.48% Contractual Services 429,997 446,161 483,933 483,933 37,772 8.47% Utilities 3,000 4,550 4,550 4,550 - 0.00% Supplies 2,248 1,471 1,450 1,450 21 -1.43% Small Capital - - - - - 0.00 °k Expenses $ 435,246 $ 452,182 $ 489,933 $ 489,933 $ 37,751 8.35% Total 3600 Transportation 550,018 577,487 619,598 619,598 42,111 7.29% FY 2008 Recommended Budget & Financing Plan V -25 January 8, 2007 Program: Community Services Subprogram: 3700 Water Enterprise Town of Lexington FY 2008 Program Budget Mission: The Water /Sewer Division provides quality 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 which 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 sell 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 can be read via outside indicators. This will all but eliminate "incorrect" 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 and forgotten. 4. Reduce the amount 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 January 8, 2007 Program: Community Services Subprogram: 3700 Water Enterprise Town of Lexington FY 2008 Program Budget Public Works Director I Manager of Operations I I Dept. Clerk I Water /Sewer Superintendent CrPX-Conn HeavyEquipmentop. . Inspect or Meter Reader /Laborer µj Grader - Shovel Op. Authorized /Appropriated Staffing FY 2008 Recommended Budget & Financing Plan V -27 January 8, 2007 FY 2004 Actual I FY 2005 Actual FY 2006 Actual FY 2007 Actual FY 2008 Requested FY 2008 Mgr. Rec'd Superintendent of Water & Sewer 0.5 0.5 0.5 0.5 0.5 0.5 Crew Chief 2 2 2 2 2 2 Grader - Shovel Operator 0 1 1 1 1 1 Cross Connector Inspector 1 1 2 2 2 2 Heavy Equipment O erator 2 2 3 3 3 3 Laborer -Truck Driver 3 2 0 0 0 0 De rtment Clerk 0 0 0 0.2 0.2 0.2 Meter Reader /Laborer 2 2 2 2 2 2 Total FY 2008 Recommended Budget & Financing Plan V -27 January 8, 2007 Program: Community Services Subprogram: 3700 Water Enterprise Town of Lexington FY 2008 Program Budget Budget Recommendations: The FY2008 Town Manager's 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. Level Services: 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 recalculating 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 XI of this budget. New Requests Recommended by the Town Manager: None requested. New Requests Not Recommended by the Town Manager: None requested. FY 2008 Recommended Budget & Financing Plan V -28 January 8, 2007 Program: Community Services Subprogram: 3700 Water Enterprise Town of Lexington FY 2008 Program Budget Budget Summary Funding Sources FY 2006 Actual FY 2007 Adjusted FY 2008 Requested FY 2008 Mgr. Recd Dollar Increase Percent Increase Tax Levy $ - $ - $ - $ - $ - 0.00% 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 64,638 40,000 40,000 40,000 - 0.00% Retained Earnings $ - $ 500,000 $ - $ - $ (500,000) - 100.00% Fees & Charges $ - $ - $ - $ - $ - 0.00 °k Total 3700 Water Enterprise 6,551,046 6,612,785 6,923,245 6,923,245 310,460 4.69% Appropriation Summary FY 2006 Actual FY 2006 Actual FY 2008 Requested FY 2007 Adjusted Dollar Increase FY 2008 Requested Total 3710 Water Operations FY 2008 Mgr. Recd $ 1,696,305 Dollar Increase Percent 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 1 $ 6,279,221 1 $ 6,612,785 1 $ 6,923,245 1 $ 6,923,245 1 $ 310,460 1 4.69% Level- Service Requests FY 2006 Actual FY 2007 Adjusted FY 2008 Requested FY 2008 Mgr. Recd Dollar Increase Percent Increase Total 3710 Water Operations $ 1,602,033 $ 1,696,305 $ 1,642,289 $ 1,642,289 $ (54,016) -3.18% 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% 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 Actual FY 2007 Adjusted FY 2008 Requested FY 2008 Mgr. Recd Dollar Increase Percent Increase Salaries & Wages $ 470,530 $ 126,503 $ 127,737 $ 127,737 $ 1,234 0.98% Overtime $ 100,467 $ 454,296 $ 453,919 $ 453,919 $ (377) -0.08% 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 1 $ (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 1 $ 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 January 8, 2007 Program: Community Services Subprogram: 3800 Wastewater (Sewer) Enterprise Town of Lexington FY 2008 Program Budget Mission: The Water /Sewer Division ensuring 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 all access routes to all sewer easements. 3. Prioritize and repair problem areas. 4. Continue pipe flushing program and root removal in all 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 January 8, 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 Crew Chief Heavy Equipment Op. H Laborer(rruckDriver Authorized /Appropriated Staffing FY 2008 Recommended Budget & Financing Plan V -31 January 8, 2007 FY 2004 Actual 1 FY 2005 Actual FY 2006 Actual FY 2007 Actual FY 2008 Requested FY 2008 Mgr. Rec'd. Superintendent of Water & Sewer 0.5 0.5 0.5 0.5 0.5 0.5 Crew Chief 1 1 1 1 1 1 Foreman 0 0 0 0 0 0 Heavy Equipment O erator 1 1 2 2 2 2 Department Clerk 0.2 0.2 0.2 Laborer 1 1 0 0 0 0 FY 2008 Recommended Budget & Financing Plan V -31 January 8, 2007 Program: Community Services Subprogram: 3800 Wastewater (Sewer) Enterprise Town of Lexington FY 2008 Program Budget Budget Recommendations: The FY2008 Town Manager's 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. Level Services: 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 recalculating wastewater department indirect costs and bring the payment in line with actual costs. 5. $125,339 increase for debt service for previously authorized capital projects and projects proposed in Section XI of this budget. New Requests Recommended by the Town Manager: None requested. New Requests Not Recommended by the Town Manager: None requested. FY 2008 Recommended Budget & Financing Plan V -32 January 8, 2007 Program: Community Services Subprogram: 3800 Wastewater (Sewer) Enterprise Town of Lexington FY 2008 Program Budget Budget Summary Funding Sources FY 2006 Actual FY 2007 Adjusted FY 2008 Requested FY 2008 Mgr. Recd Dollar Increase Percent 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 1 18f942 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 8.28% Appropriation Summary FY 2006 Actual FY 2006 Actual FY 2008 Requested FY 2007 Adjusted Dollar I Increase FY 2008 Requested Total 3810 Sewer Enterprise FY 2008 Mgr. Recd 1 071 776 Dollar Increase Percent Increase Compensation 7.19% 227,985 5,25 126 241,161 6 197 216 245,291 563 383 245,291 Indirects 4,130 1.717, Expenses $ 518,448 $ 478,972 $ 430,272 $ 430,272 $ (48,700) - 10.177, Debt Service 153 400 275,950 144 900 351,643 - 5.54% 473,256 18f942 473,256 45f872 121,613 34.587, MWRA $ 5,257,126 $ 5,633,833 $ 6,197,216 $ 6,197,216 $ 563,383 10.007, Indirects $ 821,798 $ 753,950 $ 731,177 $ 731,177 $ (22,773) - 3.027, Total 3800 Sewer Enterprise $ 6,197,2161 7,101,306 7,459,559 8,077,212 8,077,212 617,653 8.280/c Level- Service Requests FY 2006 Actual FY 2007 Adjusted FY 2008 Requested FY 2008 Mgr . Recd Dollar I Increase Percent Increase Total 3810 Sewer Enterprise 1,022,382 1 071 776 1!1 819 1!1 48 819 77 043 7.19% Total 3820 MWRA 5,25 126 5 633 833 6 197 216 6 197 216 563 383 10.00% Indirects $ 821,798 1 $ 753,950 1 $ 731,177 1 $ 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 8.28% Object Code Summary FY 2006 Actual 1 FY 2007 Adjusted FY 2008 Requested FY 2008 Mgr. Recd 1 Dollar Increase Percent Increase Salaries & Wages 167,738 189f911 193f656 193f656 3f745 1.97% Overtime 60f247 51f250 51f635 51f635 385 1 0.75% Compensation 227,985 241,161 245,291 245,291 4,130 1.71% Contractual Services 368f569 281f500 235 000 235 000 46 500 - 16.52% Utilities 118 379 153 400 144 900 144 900 (8f500) - 5.54% Supplies 18f942 41f072 45f872 87 45 2 4 800 11.69% Small Capital 12f558 3 000 4 500 4 500 1f500 50.00% Expenses 1 $ 518,4481 $ 478,9721 $ 430,2721 $ 430,272 1 $ (48,700) - 10.17% Debt Service 1 $ 275,9501 $ 351,6431 $ 473,2561 $ 473,2561 $ 121,6131 34.58% MWRA 5,257,1261 $ 5,633,8331 $ 6,197,2161 $ 6,197,2161 $ 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 8.280/0 FY 2008 Recommended Budget & Financing Plan V -33 January 8, 2007 Section VI: Public Safe Program 4000 Law Enforcement Fire Services Section VI: Proaram 4000: Public This section includes detailed information about the FY 2008 Operating Budget & Financing Plan for public safety. It includes: • 4100 Law Enforcement • 4200 Fire & Rescue VI -2 VI -6 FY 2008 Recommended Budget & Financing Plan VI -1 January 8, 2007 Program: Public Safety Subprogram: 4100 Law Enforcement Town of Lexington FY 2008 Program Budget Mission: The Lexington Police Department provides public safety services that enhance the quality of life in Lexington. A staff of police officers, detectives, dispatchers and support staff effectively intervene in emergencies, promote traffic safety, suppress crime, reduce fear and deliver important 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 responded to approximately 11,000 calls for service and over 700 reported crimes annually. The Police Department regularly seeks out grants and has been successful this year receiving $150,000 in grants. 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, union and public affairs and policy; four Lieutenants each lead a team consisting of patrol officers, dispatchers and a supervisor who provide 24/7 policing services; an office manager, and two clerks handle records management, accounting and payroll, and the traffic and parking office; three part time cadets provide administrative support; 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) who are responsible for responding to a variety of critical front -line services 24/7 including intervening in emergencies, promoting traffic safety and suppressing crime. The Parking Operations division is comprised of a civilian parking control officer (PCO) who is responsible for ensuring that parking spaces are turned over on a regular basis and that roadways are not obstructed through strict but fair attention to parking issues. The Investigations division is comprised of eight detectives responsible for investigative and prevention programming utilizing; 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 who are 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) and is responsible for the licensing of 2300 dogs and other regulations governing the ownership, health and wellbeing of animals in the community and works in close collaboration with the Board of Health. 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 January 8, 2007 Program: Public Safety Subprogram: 4100 Law Enforcement Town of Lexington FY 2008 Program Budget Captain of Operations Lieutenants Dispatchers I I Mechanic Animal Control Seraeants Patrol Officers Authorized /Appropriated Staffing Cadets Police Chief Office ManagerI Deoartment unt Clerk Captain of Administration i Lieutenant Detective Parking Control Detectives Prosecutor School Resources Narcotics Family Services 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 January 8, 2007 FY 2004 Actual FY 2005 Actual FY 2006 Actual FY 2007 Actual FY 2008 Requested FY 2008 Mgr. Rec'd Police Chief 1 1 1 1 1 1 Captain of Operations 1 1 1 1 1 1 Captain of Administration 1 1 1 1 1 1 Police Lieutenants 4 4 4 4 4 4 Police Sergeants 6 6 6 6 6 6 Police Officers 24 27 27 27 27 27 Cadets FY03 -30 hour ave., FY05 -19 1 0 1.63 1.63 1.63 1.63 1.63 Parking Control Officer 1 1 1 1 1 1 Lieutenant Detective 1 1 1 1 1 1 Detectives 2 2 2 2 2 2 Family Services Officer 0 1 1 1 1 1 School Resource Officer 1 2 2 3 3 3 Narcotics Investigator 0 1 1 1 1 1 Dispatcher 7 8 9 9 9 9 Office Manager 1 1 1 1 1 1 Department Clerk 0 1 1 1 1 1 Department Account Clerk 1 0 0 1 1 1 Mechanic 1 1 1 1 1 1 Animal Control FTE Total 0 52 0 60.63 0 61.63 0.54 64.17 0.54 64.17 0.54 64.17 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 January 8, 2007 Program: Public Safety Subprogram: 4100 Law Enforcement Town of Lexington FY 2008 Program Budget Budget Recommendations: The FY2008 Town Manager's budget recommendation represents an increase of $71,750 budget or 1.5 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 -2008. Collective bargaining agreements with the Police Superior Officers, Dispatchers, LMMA, LMEA, and the SMA have not been reached for FY2008. Level Services: 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, gasoline, weapon replacement and an increase in training funds transferred from the Town Manager's budget. 3. $3,825 for dispatching software support and equipment maintenance New Requests Recommended by the Town Manager: The following program improvement request is being recommended for funding: 1. $23,500 for in- service training. 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. $13,000 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 January 8, 2007 Program: Public Safety Subprogram: 4100 Law Enforcement Town of Lexington FY 2008 Program Budget Budget Summary Funding Sources FY 2006 Actual FY 2007 Adjusted FY 2008 Requested FY 2008 Mgr. Recd Dollar Increase Percent Increase Tax Levy $ 3,777,698 4,008,275 4,055,623 4,114,123 105,849 2.64% Enterprise Funds Indirects - - - - - 0.00% Fees & Charges 625,020 628,097 628,999 593,999 (34,098) -5.43% Fees 99,260 103,276 91,977 91,977 (11,299) - 10.94% Fines & Forfeitures 134,521 112,042 124,026 124,026 11,984 10.70% Licenses & Permits 2,383 1,969 2,186 2,186 217 11.02% State Education Incentive Reimburseme 202 482 221 804 221 804 221 804 - 0.00% Parkin Meter Fund 186 374 189 006 189 006 154 006 (35,500)i - 18.52 °k Grants (Minuteman) $ 50,658 $ 50,658 $ 50,658 $ 50,658 $ - 0.00 °k Total 4100 Law Enforcement 1 $ 4,453,376 1 $ 4,687,030 1 $ 4,735,280 1 $ 4,758,780 1 $ 71,750 Appropriation Summary FY 2006 Actual 1 FY 2007 Adjusted FY 2008 Requested FY 2008 Mgr. Recd Dollar Increase Percent Increase Compensation $ 3,993,259 1 $ 4,224,041 1 $ 4,256,357 $ 4,279,857 $ 55,816 1.3Q Expenses $ 436,105 $ 462,989 $ 478,923 $ 478,923 $ 15,934 3.44 °k Total 4100 Law Enforcement ",429f364 4 687 030 4 735 280 4 758 780 71f750 1 1.53% Level- Service Requests FY 2006 Actual FY 2007 Adjusted FY 2008 Requested FY 2008 Mgr. Recd Dollar Increase Percent Increase Total 4110 Police Administration 995,278 1,040,026 1,065,164 1,067,664 27,638 2.66% Total 4120 Patrol & Enforcement 2,343f495 2 522 485 2 518 317 2 538 317 15f832 0.63% Total 4130 Parking Operations 68f594 67f410 68f728 68f728 1f318 1.96% Total 4140 Investigations 505f628 537 053 548 085 548 085 11f032 2.05% Total 4150 Dispatch 495f369 496f353 510f384 511f384 15f031 3.03% Total 4160 Animal Control $ 21,000 $ 23,703 $ 24,602 $ 24,602 $ 899 3.79% Total 4100 Law Enforcement 4,429f364 4 687 030 4 735 280 4 758 780 71f750 1.53% Object Code Summary FY 2006 Actual 1 FY 2007 Adjusted FY 2008 Requested FY 2008 Mgr. Recd 1 Dollar Increase Percent Increase Salaries & Wages 3 400 265 3 792 846 3 812 222 3 812 222 19f376 1 0.51% Overtime 592f994 431f195 444f135 467f635 36f440 1 8.45% Compensation 3 993 259 4,224,041 4,256,357 4,279,857 55,816 1.32% Contractual Services 70 179 121 173 131f698 131f698 10f525 8.69% Utilities 36 886 121 916 125f535 125f535 3f619 2.97% Supplies 218 498 112f236 112f726 112f726 490 0.44% Small Capital $ 110,541 $ 107,664 $ 108,964 $ 108,964 $ 1,300 1.21 °k Expenses $ 436,105 $ 462,989 $ 478,923 $ 478,923 $ 15,934 3.44% Total 4100 Law Enforcement $ 4,429,364 $ 4,687,030 $ 4,735,280 $ 4,758,780 $ 71,750 1.53% *4160 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 January 8, 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 along 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 January 8, 2006 Program: Public Safety Subprogram: 4200 Fire & Rescue Town of Lexington FY 2008 Program Budget Fire Chief Assistant Fire Chief Fire I Captain Lieutenants Firefighters Captain Lieutenants Firefighters Authorized /Appropriated Staffing Administrative Aide Captain Lieutenants Firefighters Captain Lieutenants Firefighters 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 January 8, 2006 FY 2004 Actual FY 2005 Actual FY 2006 Actual FY 2007 Actual FY 2008 Requested FY 2008 Mgr. Rec'd Fire Chief 1 1 1 1 1 1 Assistant Fire Chief 1 1 1 1 1 1 Administrative Assistant 0 0 1 1 1 1 Fire Inspector 0 0 0 1 1 1 Fire Captain 4 4 4 4 4 4 Fire Lieutenants 8 8 8 8 8 8 Firefi hters /Paramedics 40 40 40 40 40 40 FTE Total 54 54 55 56 56 56 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 January 8, 2006 Program: Public Safety Subprogram: 4200 Fire & Rescue Town of Lexington FY 2008 Program Budget Budget Recommendations: The FY2008 Town Manager's budget recommendation represents an increase of $245,247, or 5.4 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. Level Services: 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. $65,329 increase for salary step increases, contractual stipends and other payments for fire fighters who are paramedics or EMT -I. 3. $19,579 increase for vehicle preventive maintenance and computer maintenance contracts. 4. $37,014 increase for ambulance supplies and equipment, ambulance billing services and mutual aid support. New Requests Recommended by the Town Manager: The following program request is being recommended for funding: 1. $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. 2. $17,303 for a part -time departmental clerk. New 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 January 8, 2006 Program: Public Safety Subprogram: 4200 Fire & Rescue Town of Lexington FY 2008 Program Budget Budget Summary Funding Sources FY 2006 Actual FY 2007 Adjusted FY 2008 Requested FY 2008 Mgr. Recd Dollar Increase Percent Increase Tax Levy $ 3,582,139 $ 3,786,671 $ 3,973,566 $ 3,995,869 $ 209,198 5.52% Enterprise Funds (Indirects) $ - $ - $ - $ - $ - 0.00% Fees & Charges $ 820,341 $ 752,092 $ 788,141 $ 788,141 $ 36,049 4.79% Ambulance Fees $ 780,918 $ 731,450 $ 763,026 $ 763,026 $ 31,576 4.32% Licenses & Permits $ 39,423 $ 20,642 $ 25,115 $ 25,115 $ 4,473 21.67% Total 4200 Fire & Rescue $ 4,402,480 $ 4,538,763 1 $ 4,761,707 1 $ 4,784,010 1 $ 245,247 1 5.400/o Appropriation Summary FY 2006 Actual 1 FY 2007 Adjusted 1 FY 2008 Requested FY 2008 I Mgr. Recd 1 Dollar Increase Percent Increase Compensation $ 3,976,086 1 $ 4,090,640 1 $ 4,256,423 1 $ 4,273,726 1 $ 183,086 4.48% Expenses $ 420,434 $ 448,123 $ 505,284 $ 510,284 $ 62,161 13t% Total 4200 Fire & Rescue $ 4,396,520 1 $ 4,538,763 1 $ 4,761,707 1 $ 4,784,010 1 $ 245,247 5.40% Level- Service Requests FY 2006 Actual FY 2007 Adjusted FY 2008 Requested FY 2008 Mgr. Recd Dollar Increase Percent Increase Total 4210 Fire Administration $ 241,834 $ 276,325 $ 281,679 $ 298,982 $ 22,657 8.20% Total 4220 Fire Prevention $ 103,228 $ 157,259 $ 164,835 $ 164,835 $ 7,576 4.82% Total 4230 Fire Suppression $ 3,954,841 $ 3,997,147 $ 4,170,147 $ 4,170,147 $ 173,000 4.33% Total 4240 Emergency Medical Services $ 96,616 $ 108,032 $ 145,046 $ 145,046 $ 37,014 34.26% Total 4250 Emergency Manangement $ - $ - $ - $ 5,000 $ 5,000 N/A Total 4200 Fire & Rescue $ 4,396,520 4,538,763 4,761,707 4,784,010 245,247 5.40% Object Code Summary FY 2006 Actual FY 2007 Adjusted FY 2008 Requested FY 2008 Mgr. Recd Dollar Increase Percent Increase Salaries & Wages 3,261,384 3,464,694 3,542,385 3,559,688 94,994 1 2.74% Overtime $ 714,702 $ 625,946 1 $ 714,038 1 $ 714,038 $ 88,092 1 14.07% Compensation $ 3,976,086 $ 4,090,640 $ 4,256,423 $ 4,273,726 $ 183,086 4.48% Contractual Services $ 179,775 $ 193,306 $ 224,322 $ 229,322 $ 36,016 18.63% Utilities $ 78,812 $ 86,520 $ 86,670 $ 86,670 $ 150 0.17% Supplies $ 128,796 $ 120,857 $ 133,921 $ 133,921 $ 13,064 10.81% Small Capital $ 33,050 $ 47,440 $ 60,371 $ 60,371 $ 12,931 27.26% Expenses 1 $ 420,434 1 $ 448,123 1 $ 505,284 1 $ 510,284 1 $ 62,161 1 13.87% Total 4200 Fire & Rescue 1 $ 4,396,520 1 $ 4,538,763 1 $ 4,761,707 1 $ 4,784,010 1 $ 245,247 1 5.40% FY 2008 Recommended Budget & Financing Plan VI -9 January 8, 2006 Section VII: Culture and Recreation Program 5000 Cary Memorial Library Recreation Section VII: Proaram 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 5200 Recreation Enterprise VII -2 VII -6 FY 2008 Recommended Budget & Financing Plan VII -1 January 8, 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 adult materials was funded for the first time since 1981 through an added appropriation of $35,000. 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 no longer appears as a separate element. 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 also 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 January 8, 2007 Program: Culture and Recreation Subprogram: 5100 Cary Memorial Library Town of Lexington FY 2008 Program Budget Board of Trustees 1 Director 1 I Library Administrative Assistant Circulation Supervisor Assistant Director & Division Head - Technical Services Division Head Division Head Reference Technology Librarians Library Associates Library Techs Part-Time Staff Authorized /Appropriated Staffing Advisory Committee Division Head Children's Services Librarian Library Assoc. LI Library Techs Part-Time Staff 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 January 8, 2007 FY 2004 Actual FY 2005 Actual FY 2006 Actual FY 2007 Actual FY 2008 Requested FY 2008 Mgr. Rec'd Library Director 1 1 1 1 1 1 Assistant Library Director 1 1 1 1 1 1 Office Manager 1 1 1 1 1 1 Head of Technical Services 0 0 Head of Reference Services 1 1 1 1 1 1 Head of Technology 1 1 1 1 1 1 Head of Children's Services 1 1 1 1 1 1 Circulation Supervisor 1 1 1 1 1 1 Librarian 5.8 7.7 7.7 7.7 8.5 8.5 Library Associate 3.1 3.6 3.6 3.6 2.8 2.8 Library Technician 10.6 12 14.1 14.1 14.1 14.1 Adult Pages 1.3 1.3 1.3 1.3 1.3 Student Pages Total FTE 0 26.5 0.6 32.2 0.6 34.3 0.6 34.3 0.6 34.3 0.6 34.3 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 January 8, 2007 Program: Culture and Recreation Subprogram: 5100 Cary Memorial Library Town of Lexington FY 2008 Program Budget Budget Recommendations: The FY2008 Town Manager's budget recommendation represents an increase of $101,289 or 5 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 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. Level Services: This is a level- service budget except where noted below. The significant changes include: 1. $79,895 increase for salary step increases and other contractual adjustments. 2. $6,570 increase for utilities. New Requests Recommended by the Town Manager: The following program request is being recommended for funding: 1. $15,000 for Library books and materials (supplies line item). New Requests Not Recommended by the Town Manager: No other requests presented. FY 2008 Recommended Budget & Financing Plan VII -4 January 8, 2007 Program: Culture and Recreation Subprogram: 5100 Cary Memorial Library Town of Lexington FY 2008 Program Budget Budget Summary Funding Sources FY 2006 Actual FY 2007 Adjusted FY 2008 Requested FY 2008 Mgr. Recd Dollar Increase Percent Increase Tax Levy 1 1,831,262 2 030 295 2,116,284 2,131,584 101,j89 4.99°% Enter rise Funds Indirects - - - $ 488,384 - 0.00°% Fees & Charges $ - $ - $ - 2 131 584 $ - 0.00°% Total 5100 Library $ 1,831,962 $ 2,030,295 $ 2,116,584 $ 2,131,584 $ 101,289 4.99% Appropriation Summary FY 2006 Actual 1 FY 2007 Adjusted FY 2008 I Requested FY 2008 I Mgr. Recd Dollar I ncrease Percent Increase Compensation $ 1,502,333 $ 1,563,305 $ 1,643,200 $ 1,643,200 $ 79,895 5.11°% Expenses $ 394,726 $ 466,990 $ 473,384 $ 488,384 $ 21,394 4.58 °% Total 5100 Library $ 1 897 060 2 030 295 2 116 584 2 131 584 101f289 1 4.99% Level- Service Requests FY 2006 Actual FY 2007 Adjusted FY 2008 Re uested FY 2008 I Mgr. Recd Dollar I Increase Percent Increase Total 5110 General &Technical Services 615,925 671 111 642 484 642 484 28 627 - 4.27 °% Total 5120 Adult Libra 956,693 1,021!!1E 102 1 132 900 1 147 900 126 798 12.42°% Total 5130 Children's Library $ 324,441 $ 338,082 $ 341,200 $ 341,200 $ 3,118 0.92°% Total 5100 Library $ 1 897 060 2 030 295 2 116 584 2 131 584 101f289 4.99% Summary FY 2006 Actual 1 FY 2007 Adjusted FY 2008 Requested FY 2008 Mgr. Recd 1 Dollar Increase Percent Increase Salaries & Wages 1,469,953 1,528,769 1 608 400 1 608 400 79f631 1 5.21°% Overtime 32 380 34f536 34 800 34 800 264 0.76°% Com ensadon 1,502,333 1,563,305 1,643,200 1,643,200 79f895 5.11°% Contractual Services 87,652 82f923 82 000 82 000 923 - 1.11°% Utilities 1 211 546 239f930 246 500 246 500 6 570 2.74°% Supplies 62 929 114f653 115 400 130!400 15f747 13.73°% Small Capital $ 32,599 $ 29,484 $ 29,484 $ 29,484 $ - 0.00 °% Expenses $ 394,726 $ 466,990 $ 473,384 $ 488,384 $ 21,394 4.58°% Total 5100 Library 1 $ 1,897,060 $ 2,030,295 $ 2,116,584 $ 2,131,584 $ 101,289 4.99% FY 2008 Recommended Budget & Financing Plan VII -5 January 8, 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 January 8, 2007 Program: Culture and Recreation Subprogram: 5200 Recreation Town of Lexington FY 2008 Program Budget Pine Meadows Recreation Director �� Recreation i Committee Assistant Director Seasonal Administrative Municipal Recreation Staf I I Assist; I I Account Clerk Supervisor I Seasonal Staff I Authorized /Appropriated Staffing 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 January 8, 2007 FY 2004 Actual FY 2005 Actual FY 2006 Actual FY 2007 Actual FY 2008 Requested FY 2008 M r. Rec'd Recreation Director 1 1 1 1 1 1 Assistant Director 1 1 1 1 1 1 Municipal Clerk 1 1 1 1 1 1 Administrative Assistant 1 1 1 1 1 1 Recreation Supervisor 1 1 1 1 1 1 Seasonal Part Time 200 + /- 200 + /- 175 + /- 175 + /- 175 + /- 175+/- 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 January 8, 2007 Program: Culture and Recreation Subprogram: 5200 Recreation Town of Lexington FY 2008 Program Budget Budget Recommendations: The FY2008 Town Manager's budget recommendation represents a decrease of $85,199 or 4.58 percent over 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. Level Services: 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. New Requests Recommended by the Town Manager: The following program request is being recommended for funding: 1. $30,000 for a sanitary study of the Old Reservoir, as recommended by the Health Department and Board of Health. New Requests Not Recommended by the Town Manager: No additional requests presented. FY 2008 Recommended Budget & Financing Plan VII -8 January 8, 2007 Program: Culture and Recreation Subprogram: 5200 Recreation Town of Lexington FY 2008 Program Budget Budget Summary Funding Sources FY 2006 Actual FY 2007 Adjusted FY 2008 Requested FY 2008 Mgr. Recd Dollar Increase Percent Increase Tax Levy $ - 558,526 $ - $ - $ - 0.00% Enterprise Funds $ 1,608,243 $ 1,860,904 $ 1,757,000 $ 1,776,000 $ (84,904) -4.56% User Charges $ 903,746 $ 967,308 $ 997,000 $ 1,016,000 $ 48,692 5.03% 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 1,608f243 1 860 904 1 757 000 1 776 000 (84f904), -4.56% Appropriation Summary FY 2006 Actual FY 2007 Adjusted FY 2008 Requested FY 2008 Mgr. Recd Dollar Increase Percent 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. Fund) $ 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 Actual 1 FY 2007 Adjusted 1 FY 2008 Requested FY 2008 I Mgr. Recd Dollar I Increase I Percent Increase Total 5210 Recreation 886 351 1 137 904 1 002 938 1 021 855 116 049 - 10.20% Total 5220 Pine Meadows 495 561 488 600 505 850 505 850 17 250 3.53 °k Indirect Costs $ 197,000 1 $ 234,400 1 $ 248,000 1 $ 248,000 1 $ 13,600 1 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 Actual FY 2007 Adjusted FY 2008 Requested FY 2008 Mgr. Recd Dollar Increase Percent Increase Salaries & Wages 496,584 558,526 563,120 563,120 4,594 1 0.82% Overtime - - - - - 0.00% Compensation $ 496,584 $ 558,526 $ 563,120 $ 563,120 $ 4,594 0.82% Contractual Services 769,382 728 861 789 970 804,970 76,109 10.44% Utilities 48,509 76 050 62,468 62,468 $ (13,582) - 17.86% Supplies $ 67,438 $ 83,217 1 $ 80,380 $ 80,380 $ (2,837) -3.41% Small Capital $ - $ 11,850 1 $ 12,850 $ 12,850 $ 1,000 8.44 °k Expenses 1 $ 885,3291 $ 899,9781 $ 945,6681 $ 960,6681 $ 60,690 6.74% Debt Service - 168000 - 3917 164083 - 97.67% Indlrects 1 E 197,0001 $ 234,4001 $ 248,0001 $ 248,0001 $ 13,600 1 5.80% Total 5200 Recreation 1 578,913 1,860,904 1,756,788 1,775,705 (85,199)1 -4.580/- FY 2008 Recommended Budget & Financing Plan VII -9 January 8, 2007 Section VIII: Social Services Program 6000 Council on Aging Social Services Section VIII: Proaram 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 January 8, 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. In collaboration with other Town and school departments, community groups, and government agencies, the Lexington Social Services Department provides appropriate programs and services in a professional manner that respects the dignity of all individuals served. 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 fee supported. 2. Subject to Town Meeting approval, implement a Revolving Fund for senior programs. 3. Continue to redefine the current Senior Health Monitor Program, developing coordinated health and wellness services with other Town departments and area agencies, in support of Lexington's aging population. FY 2008 Recommended Budget & Financing Plan VIII -2 January 8, 2007 Program: Social Services Subprogram: 6100 -6200 Social Services Town of Lexington FY 2008 Program Budget Social Services Director I Council on Aging I Adult Day Care Director Day Care Assistant Day Care Aides Department Clerk Office Manager Municipal Clerk Authorized /Appropriated Staffing Social Services Nurse Social Services Social Services Coordinator Veterans' Agent Youth Services Coordinator 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 January 8, 2007 FY 2004 Actual FY 2005 Actual FY 2006 Actual FY 2007 Actual FY 2008 Requested FY 2008 Mgr. Rec'd Director of Social Services 1 1 1 1 1 1 Program Coordinator * 1 - - - - - Social Services Coordinator 1 1 1 1 1 1 Outreach Social Worker 1 1 - - - - Youth Services Coordinator - 1 1 1 1 1 Social Services Nurse - - 0.8 0.8 0.8 0.8 Office Manager 1 1 1 1 1 1 Municipal Clerk (Part Time) - 0.5 0.5 0.5 0.5 0.5 Veterans Agent (Part Time) 0.2 0.2 0.2 0.2 0.2 0.2 Adult Day Care Coordinator 1 1 1 1 1 1 Assistant Day Care Coordinator 1 1 1 1 1 1 Department Account Clerk ** - - - 0.5 0.5 0.5 Day Care Aides (Part Time) 2 @ 0.5 2 @ 0.5 2 @ 0.5 3 @ 0.5 3 @ .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 January 8, 2007 Program: Social Services Subprogram: 6100 -6200 Social Services Town of Lexington FY 2008 Program Budget Budget Recommendations: This FY2008 Town Manager's budget recommendation represents an increase of $18,579 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. Level Services: This is a level- service budget. The significant changes include: 1. $27,506 increase for salary step increases and other contractual adjustments. 2. $2,165 increase for the adult support day care program related to transportation costs, which are fee supported. 3. $1,300 transfer from the Town Manager's training account to Social Services expenses. Budget Recommendations Approved in FY 2008: No program improvements are being recommended. get Requests Not Recommended by the Town Manager: The following program improvement has n 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 January 8, 2007 Program: Social Services Subprogram: 6100 -6200 Social Services Town of Lexington FY 2008 Program Budget Budget Summary Funding Sources FY 2006 Actual FY 2007 Adjusted FY 2008 Requested FY 2008 Mgr. Recd Dollar Increase Percent Increase Tax Le 399,948 411,492 416,921 416,921 5,429 1.32% Enterprise Funds Indirects - - - - - 0.00% Veteran Benefits Reimbursement 3,625 3,625 3,625 3,625 - 0.00% Available Funds 42,732 296,148 309,298 309,298 13,150 4.44% Grants 42,732 42,732 42,732 42,732 - 0.00% Supportive Day Care Fees $ - $ 253,416 $ 266,566 $ 266,566 $ 13,150 5.19% Total 6000 Social Services $ 446,305 $ 711,265 $ 729,844 $ 729,844 $ 18,579 2.61% Appropriation Summary FY 2006 Actual FY 2007 Adjusted FY 2008 Requested FY 2008 Mgr. Recd Dollar Increase Percent Increase Compensation $ 262,222 $ 424,340 $ 439,454 $ 439,454 $ 15,114 3.56% Expenses $ 179,623 $ 286,925 $ 290,390 $ 290,390 $ 3,465 1.21 °k Total 6000 Social Services 441 846 711,265 729,844 729,844 18 579 2.61% Level- Service Requests FY 2006 Actual FY 2007 Adjusted FY 2008 Requested FY 2008 Mgr. Recd Dollar Increase Percent Increase Total 6110 COA Administration 196,733 199,994 206,362 206,362 6,368 3.18% Total 6120 COA Program 15,761 20,632 21,109 21,109 477 2.31% Total 6130 Adult Day Care 37,171 298,362 303,566 303,566 5,204 1.74% Total 6210 Human Services & Veterans Ad 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 Disabled $ 14,839 $ 14,839 $ 14,839 $ 14,839 $ - 0.00 °k Total 6000 Social Services 441 846 711 265 729 844 729 844 18 579 2.61% Object Code Summary FY 2006 Actual 1 FY 2007 Adjusted FY 2008 Requested FY 2008 Mgr. Recd 1 Dollar Increase Percent Increase Salaries & Wages 262,222 424f340 439f454 439f454 15f114 3.56 97. Overtime - - - - - 1 0.00% Com ensadon 262,222 424,340 439,454 439,454 15f114 3.56% Contractual Services 118,623 212f559 216f481 216 481 3 922 1.85% Utilities 46 332 43 607 43 150 43 150 457 -1.05% Supplies 14 668 30f759 30f759 30f759 - 0.00% Small Capital $ - $ - $ - $ - $ - 0.00 °k Expenses $ 179,623 $ 286,925 $ 290,390 $ 290,390 $ 3,465 1.21% Total 6000 Social Services 1 $ 441,846 $ 711,265 $ 729,844 $ 729,844 $ 18,579 2.61% FY 2008 Recommended Budget & Financing Plan VIII -5 January 8, 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 7200 Planning 7300 Economic Development IX -2 IX -6 IX -10 FY 2008 Recommended Budget & Financing Plan IX -1 January 8, 2007 Program: Community Development Subprogram: 7100 Office of Community Development Town of Lexington FY2008 Program Budget Mission: The Office of Community Development protects and improves the quality of life of the residents through the enforcement of health, safety, zoning, and land -use 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 Board of 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 Board of Health 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. Implement permit tracking software subject to funding per a FY2008 capital request. 4. Assist in the preparation of a Developers Handbook (with Planning Department). 5. Draft a Stormwater Management bylaw pursuant to National Pollution Discharge Elimination System (NPDES) Phase II Notice of Intent requirements (with DPW and Planning). 6. Oversee pandemic flu planning (as part of the Town's comprehensive emergency management plan). 7. Complete a sanitary survey of the Old Reservoir subject to funding per a FY2008 program improvement request. FY 2008 Appropriated Budget & Financing Plan IX -2 January 8, 2007 Program: Community Development Subprogram: 7100 Office of Community Development Town of Lexington FY 2008 Program Budget Org Chart I Director /Conservation Admin. I Office Manager/ Executive Secretary I Department Clerks I Builtling Commissioner I Conservation Assistant Director of Public Health Inspector of Wires Building Inspector Zoning Enforcement Plumbing /Gas Inspector Sealer of Public Health Nurse Health Agent Administrator Weights/ Measures Authorized /Appropriated Staffing sub-total Fr/PT 9 Fr/5 PT lt *Community Development Deparbnent Director (Bui /ding Commissioner und/ 11/03, Conservation Administrator beginning 12/04) 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 may continue into FY2008 based on an evaluation at the end of FY2007. 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 .62 FTE enhancement, comprised of increasing the building inspector and the zoning enforcement administrator to full -time and increasing the public health nurse from 18 to 25 hours, within the department since FY2003 levels (13.31 FTE). 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. FY 2008 Appropriated Budget & Financing Plan IX -3 January 8, 2007 FY 2004 Actual FY 2005 Actual FY 2006 Actual FY 2007 Actual FY 2008 Requested FY 2008 Mgr.Rec'd Building Commissioner* 1 1 1 1 1 1 Electrical Inspector 1 1 1 1 1 1.2 Building Inspector 0.71 0.71 1 1 1 1 Zoning Enforcement Administrator 0.46 0.46 0.46 1 1 1 Plumbing /Gas /Mechanical Inspector 1 1 1 1 1 1.2 Sealer of Weights and Measures 0.22 0.22 0.22 0.22 0.22 0.22 Office Manager 1 1 1 1 1 Department Clerk 2.86 2 2 3 3 3 Conservation Administrator* 1 1 1 1 1 1 Conservation Assistant 1 1 1 1 1 1 Public Health Director 1 1 1 1 1 1 Health Agent 1 1 1 1 1 1 Public Heath Nurse 0.23 0.34 0.34 0.71 0.71 0.71 Animal Control Officer 0.54 0.54 sub-total FrE 11.48 12.27 12.56 13.93 13.93 14.33 sub-total Fr/PT 9 Fr/5 PT lt *Community Development Deparbnent Director (Bui /ding Commissioner und/ 11/03, Conservation Administrator beginning 12/04) 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 may continue into FY2008 based on an evaluation at the end of FY2007. 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 .62 FTE enhancement, comprised of increasing the building inspector and the zoning enforcement administrator to full -time and increasing the public health nurse from 18 to 25 hours, within the department since FY2003 levels (13.31 FTE). 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. FY 2008 Appropriated Budget & Financing Plan IX -3 January 8, 2007 Program: Community Development Subprogram: 7100 Office of Community Development Town of Lexington FY2008 Program Budget The Part-time Animal Control Officer was transferred to the Police Department budget in FY 2007. Budget Recommendations: The FY2008 Town Manager's budget recommendation represents an increase of $46,898 or 5.9 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. Level Services: 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. New Requests Recommended by the Town Manager: The following program request is being recommended for funding: 1. $18,300 for part -time (hourly) salaries for a plumbing inspector and electrical inspector. 2. $4,238 for overtime for night meetings. New 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. 4. $29,200 for a sanitary survey of the Old Reservoir — to be funded through the Recreation Enterprise Fund Budget — see Subprogram 5200 FY 2008 Appropriated Budget & Financing Plan IX -4 January 8, 2007 Program: Community Development Subprogram: 7100 Office of Community Development Town of Lexington FY 2008 Program Budget Budget Summary Funding Sources FY 2006 Actual FY 2007 Adjusted FY 2008 Requested FY 2008 Mr. Rec'd Dollar Increase Percent Increase Tax Le (550,004) (395,986) (369,766) (347,203) 48,783 - 12.32% Enterprise Funds Indirects - - - $ 66 ,g7$ - 0.000/0 Fees & Charges 1,197,161 1,194,719 1,192,834 1,192,834 (1,885) -0.16% 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 $ 42,311 $ 2,310 5.77% Total 7100 OCD 647,1S7 798,733 823,068 84S,631 46,898 5.87% Appropriation Summary FY 2006 Actual FY 2007 Adjusted FY 2008 Requested FY 2008 Mr. Rec'd Dollar Increase Percent Increase Com nation 568 057 738 714 756 424 778 987 40,273 5.45% Ex nses $ 74,484 $ 60,019 $ 66,644 $ 66 ,g7$ 6,625 11.04% Total 7100 OCD $ 64 541 1 $ 798,733 1 $ 823,068 1 $ 845,631 1 $ 46,898 5.87% Level- Service Requests FY 2006 Actual FY 2007 Adjusted FY 2008 Requested FY 2008 Mr. Rec'd Dollar Increase Percent Increase Total 7110 Building &Zoning $ 350,577 333,687 340,789 359,114 25,427 7.62% Total 7120 Regulatory Support 33,213 156,603 162,157 166,395 9,792 6.25% Total 7130 Conservation 75,404 121,133 126,104 126,104 4,971 4.10% Total 7140 Health $ 183,348 $ 187,310 $ 194,018 $ 194,018 $ 6,708 3.58% Total 7100 OCD $ 642,541 $ 798,733 $ 823,068 $ 84S,631 $ 46,898 5.87% Summary FY 2006 Actual 1 FY 2007 Adjusted FY 2008 Requested FY 2008 Mr. Rec'd 1 Dollar Increase Percent Increase Salaries & Wa 568,057 738,714 756,424 774,749 36,035 4.88% Overtime $ - 1 $ - 1 $ - 1 $ 4,238 1 $ 4,238 0.000/0 Com cation 568,057 738,714 756,424 778,987 40,273 5.45% Contractual Services 63,8D4 39,924 46,549 46,549 6,625 16.59% Utilities - 4,200 4 200 4 200 - 0.00% Supplies $ 10,680 $ 15,695 $ 15,695 $ 15,695 $ - 0.00% Small Ca tal $ - $ 200 $ 200 1 $ 200 $ - 0.00 0 Er�tses $ 74,484 $ 60,019 $ 66,644 $ 66,644 $ 6,625 11.04% Total 1100 OCD $ 642,541 $ 798,733 $ 823,068 $ 845,631 $ 46,898 5.870/. FY 2008 Appropriated Budget & Financing Plan IX -5 January 8, 2007 Program: Community Development Subprogram: 7200 Planning Town of Lexington FY 2008 Program Budget Mission: To implement the Town's Zoning By -law and Comprehensive Plan by reviewing applications for certain types of development, conducting public hearing and issuing special permits. 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 Subcommittee; 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. 3. Draft a Developers Handbook (with Community Development Department). 4. 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 January 8, 2007 Program: Community Development Subprogram: 7200 Planning Town of Lexington FY 2008 Program Budget Planning Director Senior Planner I I Planner I I Department Clerk Authorized /Appropriated Staffing 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 January 8, 2007 FY 2004 Actual FY 2005 Actual FY 2006 Actual FY 2007 Actual FY 2008 Requested FY 2008 Mgr. Rec'd Planning Director ** 1 1 ** 1 1 1 1 Assistant Planning Director 1 1 - - - - Planning Intern* 0.5* - - - - - Dept. Clerk/ Administrative Assistant 1 1 1 1 1 1 Planner - 0.9 0.4 0.4 0.4 0.4 Senior Planner 1 1 1 1 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 January 8, 2007 Program: Community Development Subprogram: 7200 Planning Town of Lexington FY 2008 Program Budget Budget Recommendations: The FY2008 Town Manager's budget recommendation represents an increase of $3,955 or 1.9 percent over 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. Level Services: 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 attend board and commission meetings. 2. There are two vacancies in the Planning Department that are in the process of being filled. This may result in a further adjustment to this budget. New Requests Recommended by the Town Manager: None. get Requests Not Recommended by the Town Manager: The following program improvement has n requested by the Planning Director: 1. $49,600 for salary and benefits of a Housing Specialist. FY 2008 Recommended Budget & Financing Plan IX -8 January 8, 2007 Program: Community Development Subprogram: 7200 Planning Town of Lexington FY 2008 Program Budget Budget Summary Funding Sources FY 2006 Actual FY 2007 Adjusted FY 2008 Requested FY 2008 Mgr. Recd Dollar Increase Percent Increase Tax Levy $ 179,409 $ 184,347 $ 179,497 $ 181,497 $ (2,850) -1.55% Enterprise Funds Indirects - - - - - 0.00% Directed Funding $ 23,314 $ 28,135 $ 34,940 $ 34,940 $ 6,805 24.19% Fees $ 23,314 $ 28,135 $ 34,940 $ 34,940 $ 6,805 24.19% Total 7200 Planning 202,723 212,482 214,437 216,437 3,955 1.86% Appropriation Summary FY 2006 Actual FY 2007 Adjusted FY 2008 Requested FY 2008 Mgr. Recd Dollar Increase Percent Increase !Compensation 1 195 945 204 032 205 987 207 987 3 955 1.94 °k Expenses $ 8,302 $ 8,450 $ 8,450 $ 8,450 $ - 0.00° Total 7200 Planning 204,248 212f482 214f437 216f437 3 955 1 1.860/0 Level- Service Requests FY 2006 Actual FY 2007 Adjusted FY 2008 Requested FY 2008 Mgr. Recd Dollar Increase Percent Increase Total 7210 Planning $ 204,248 $ 212,482 $ 214,437 $ 216,437 $ 3,955 1.86% Total 7200 Planning 1 $ 204,248 1 $ 212,482 1 $ 214,437 $ 216,437 1 $ 3,955 1.86% Summary FY 2006 Actual FY 2007 Adjusted FY 2008 Requested FY 2008 Mgr. Recd Dollar Increase Percent Increase Salaries & Wages $ 195,945 $ 204,032 $ 205,987 $ 205,987 $ 1,955 0.96% Overtime $ - $ - $ - $ 2,000 $ 2,000 0.00% Compensation 195,945 204,032 205,987 207,987 3,955 1.94% Contractual Services - 4,650 4,450 4,450 200 -4.30% Utilities - 840 840 840 - 0.00% Supplies $ 8,302 $ 2,850 $ 3,050 $ 3,050 $ 200 7.02% Small Capital $ - $ 110 $ 110 $ 110 $ - 0.00% Expenses $ 8,302 $ 8,450 $ 8,450 $ 8,450 $ - 1 0.00% Total 7200 Planning 204,248 212,482 214,437 216,437 3 955 I 186% FY 2008 Recommended Budget & Financing Plan IX -9 January 8, 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. 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. Through the Liberty Ride program, the Economic Development Office supports businesses in Town though this tourism effort. 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. Although it receives an appropriation from Town Meeting, the Liberty Ride revenues are sufficient to cover all of its operating costs. Departmental Initiatives: 1. To reestablish the Economic Development Officer position. 2. To re -bid the Liberty Ride transportation service, with a transition to trolley type vehicles if financially feasible. FY 2008 Recommended Budget & Financing Plan IX -10 January 8, 2007 Program: Community Development Subprogram: 7300 Economic Development Town of Lexington FY 2008 Program Budget Town Manager Economic Development Officer Authorized /Appropriated Staffing Tourism Co mmittee Liberty Ride Coordinu Liberty Ride Green Guides FY 2004 1 FY 2005 1 FY 2006 1 FY 2007 1 FY 2008 1 FY 2008 IBattle Green Guides* I I I Varies I Varies I Varies I Varies I Explanatory Notes: *Located in Line -Item 2410 until FY 2005 FY 2008 Recommended Budget & Financing Plan IX -11 January 8, 2007 Program: Community Development Subprogram: 7300 Economic Development Town of Lexington FY 2008 Program Budget Budget Recommendations: The FY2008 Town Manger's budget recommendation represents an increase of $54,563 or 33 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. Level Services: 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 budgetec 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. $31,573 increase for the Liberty Ride (salary and expenses). This is attributable to increases in the minimum wage for Liberty Ride Guides and wage increases for both regular and senior guides to bring positions in line with market demand. Expenses are proposed to increase $26,587, attributable largely to anticipated higher hourly rates to operate the trolley service. The Liberty Ride is currently out to bid for a multi -year contract to prospective vendors. A revised figure will be available in late January. New Requests Recommended by the Town Manager: No requests presented. New Requests Not Recommended by the Town Manager: No requests presented. FY 2008 Recommended Budget & Financing Plan IX -12 January 8, 2007 Program: Community Development Subprogram: 7300 Economic Development Town of Lexington FY 2008 Program Budget Budget Summary Funding Sources FY 2006 Actual FY 2007 Adjusted FY 2008 Requested FY 2008 Mgr. Recd Dollar Increase Percent Increase Tax Levy $ 7,278 $ 64,500 $ 87,490 $ 87,490 $ 22,990 35.64% Enterprise Funds (Indirects) $ - $ - $ - $ - $ - 0.00% Directed Funding $ 95,606 $ 100,342 $ 131,915 $ 131,915 $ 31,573 31.47% Liberty Ride Fares & Sales $ 89,238 $ 78,927 $ 93,081 $ 93,081 $ 14,154 17.93% Liberty Ride Charter Sales - $ 10,140 $ 14,590 $ 14,590 $ 4,450 43.89% Liberty Ride Donations $ 6,368 $ 11,275 $ 24,244 $ 24,244 $ 12,969 115.02% Total 7300 Econ. Development 102,883 164,842 219,405 219,405 54,563 33.10% Appropriation Summary FY 2006 Actual FY 2007 Adjusted FY 2008 I Requested FY 2008 I Mgr. Recd Dollar Increase Percent Increase Com ensation 33 001 95 199 120 575 120 575 25 376 26.66 °k Expenses $ 69,883 $ 69,643 $ 98,830 $ 98,830 $ 29,187 41.91 °k Total 7300 Econ. Development 102 883 164,842 219f405 219f405 54 563 1 33.10% Level- Service Requests FY 2006 Actual FY 2007 Adjusted FY 2008 Requested FY 2008 Mgr. Recd Dollar Increase Percent Increase Total 7310 Econ. Dev. Office 7 278 64 500 87 490 87 490 22 990 35.64% Total 7320 Liberty Ride $ 95,606 $ 100,342 $ 131,915 $ 131,915 $ 31,573 31.47% Total 7300 Econ. Development $ 102,883 1 $ 164,842 1 $ 219,405 $ 219,405 $ 54,563 33.10% Object Code Summary FY 2006 Actual 1 FY 2007 Adjusted FY 2008 Requested FY 2008 Mgr. Recd Dollar Increase Percent Increase Salaries & Wages $ 33,001 1 $ 95,199 $ 120,575 $ 120,575 $ 25,376 26.66% Overtime $ - $ - $ - $ - $ - 0.00% Compensation 33,001 95,199 120,575 120,575 25,376 26.66% Contractual Services 51,454 62,943 94,030 94,030 31,087 49.39% Utilities - - - - - 0.00% Supplies 18,728 6,700 4.800 8 4 00 (1,900) - 28.36% Small Capital - - - - - 0.00 °k Expenses $ 69,883 $ 69,643 $ 98,830 $ 98,830 $ 29,187 41.91% Total 7300 Econ. Develo ment 102,883 164,842 219,405 219,405 54,563 1 33.100/- FY 2008 Recommended Budget & Financing Plan IX -13 January 8, 2007 Section X: General Government Program 8000 Board of Selectmen Town Manager Town Committees Finance Town Clerk Management Information Systems Section X: 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 January 8, 2007 Program: General Government 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 Administrative Assistant 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 answering the public's questions. 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 through the warrant 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 January 8, 2007 8100 Board of Selectmen Authorized /Appropriated Staffing Explanatory Notes: Program: General Government Town of Lexington FY 2008 Program Budget Board of Selectmen I I Executive Clerk I PT Recording Secretary FY 208 Actual4 I Actual I Actual6 I Actual, I R queste FY 2008 Iqr. Recd FY 2008 Recommended Budget & Financing Plan X -3 January 8, 2007 8100 Board of Selectmen Budget Recommendations: Program: General Government Town of Lexington FY 2008 Program Budget The FY2008 Town Manager's budget recommendation represents an increase of $10,565 or 1.9 percent. Potential salary adjustments for FY2008 have not been added to this budget. Level Services: This is a level- service budget except where noted below. The significant changes included: 1. $2,499 increase for salary step increases and other contractual adjustments. 2. $2,000 increase for the annual audit and dues to the MMA and other organizations. New Requests Recommended by the Town Manager: The following program request is being recommended for funding: 1. $6,066 for salaries for three additional hours per week for the executive clerk and office coverage during vacations periods. New Requests Not Recommended by the Town Manager: No other requests presented. FY 2008 Recommended Budget & Financing Plan X -4 January 8, 2007 8100 Board of Selectmen Budget Summary Program: General Government Town of Lexington FY 2008 Program Budget Funding Sources FY 2006 Actual FY 2007 Adjusted FY 2008 Requested FY 2008 Mgr. Recd Dollar Increase Percent 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 1.19% Appropriation Summary FY 2006 Actual FY 2007 Adjusted FY 2008 Requested FY 2008 Mgr. Recd 1 Dollar Increase Percent Increase Com ensation 53,176 62f681 65 180 71f246 8f565 13.66% Expenses 1 $ 710,850 1 $ 825,650 1 $ 827,650 1 $ 827,650 1 $ 2,000 0.24% Total 8100 Board of Selectmen 764,025 888,331 892,830 898,896 10,565 1.190/0 Level- Service Requests FY 2006 Actual 1 FY 2007 Adjusted 1 FY 2008 Requested FY 2008 Mgr. Recd FY 2008 Dollar Increase Percent Increase Total 8110 Selectmen's Office $ 114,047 $ 131,831 $ 136,330 $ 142,396 $ 10,565 8.010 Total 8120 Legal $ 356,229 $ 350,000 $ 350,000 $ 350,000 $ - 0.00°k Total 8130 Town Report $ 2,200 $ 6,500 $ 6,500 $ 6,500 $ - 0.00 °k Total 8140 LCTV $ 291,550 $ 400,000 $ 400,000 $ 400,000 $ - 0.00 °k Total 8100 Board of Selectmen 764,025 888,331 Contractual Services 892,830 898,896 10,565 1.19% Object Code Summary FY 2006 1 FY 2007 1 FY 2008 1 FY 2008 1 Dollar 1 Percent Salaries & Wages $ 53,176 1 $ 62,681 1 $ 65,180 1 $ 71,246 1 $ 8,565 1 13.66% Overtime $ - 1 $ - 1 $ - 1 $ - 1 $ - 1 0.00% Compensation 53,176 62,681 65,180 71,246 8,565 13.66% Contractual Services 1 706,j45 808 650 807f650 807,650 (1,000) -0.12% Utilities I - - - - 0.00% Supplies 4 605 17 000 20 000 20 000 3 000 17.65% Small Capital - - - - - 0.00% Expenses 1 $ 710,8501 $ 825,6501 $ 827,6501 $ 827,6501 $ 2,0001 0.24% Total 8100 Board of Selectmen 764,025 888,331 892,830 898,896 10,565 1 1.19% FY 2008 Recommended Budget & Financing Plan X -5 January 8, 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 includes Organizational Direction and Administration and Human Resources. Organizational Direction and Administration is responsible 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 is responsible for personal 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 and proposal regarding employee health benefit / compensation plans. 2. Work with the Board of Selectmen to develop a process and plan to draft a license agreement for Munroe Center for the Arts. 3. Work with the Board of Selectmen to improve tracking process for Town Meeting action. 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 employee performance review process and professional develop plans. 6. Begin the process to centralize personnel files. 7. Work with the Finance Department to implement health insurance audit program: including tracking system, enrollment audit, Medicare audit system, etc. 8. Redesign of the Town's website. FY 2008 Recommended Budget & Financing Plan X -6 January 8, 2007 Program: General Government Subprogram: 8200 Town Manager Town of Lexington FY 2008 Program Budget Town Manager Assistant Town Manager Human Resources I I Office Manager/ Manager Executive Secretary HR Administrative Assistant Authorized /Appropriated Staffing Organizational Development Dir. Management Intern 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 January 8, 2007 FY 2004 Actual FY 2005 Actual FY 2006 Actual FY 2007 Actual FY 2008 Requested FY 2008 Mgr. Rec'd Town Manager 1 1 1 1 1 1 Assistant Town Manager 1 1 1 1 1 1 Office Manager 1 1 1 1 1 1 Administrative Assistant 1 1 1 1 1 1 Organizational Development Director 1 1 1 1 1 1 Human Resources Director 0 0 0 1 1 1 Hearing Officers 0.06 0.06 0.06 0.12 0.12 0.12 Management Intern 1 1 1 1 1 1 Human Resources Generalist 1 0 0 0 0 0 Benefits Manager 1 0 0 0 0 0 Grantswriter 0 0.35 0.35 0 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 January 8, 2007 Program: General Government Subprogram: 8200 Town Manager Town of Lexington FY 2008 Program Budget Budget Recommendations: The FY2008 Town Manager's budget recommendation represents a decrease of $2,687, do 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). Level Services: 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. New Requests Recommended by the Town Manager: None requested. New Requests Not Recommended by the Town Manager: None requested. FY 2008 Recommended Budget & Financing Plan X -8 January 8, 2007 Program: General Government Subprogram: 8200 Town Manager Town of Lexington FY 2008 Program Budget Budget Summary Funding Sources FY 2006 Actual FY 2007 Adjusted FY 2008 Re uested FY 2008 M r. Recd Dollar Increase Percent Increase Tax Le 390 351 $ 470,542 558 293 558 293 13 086 -2.29% Enter rise Funds Indirects 69 118 JAdt�stied 37 764 37 764 1 476 - 3.76 °k Available Funds 54 214 626 609 27 865 27 865 11 756 72.98% Rentals* $ 54,214 119,900 $ 27,865 $ 27,865 $ 11,756 72.98% Total 8200 Town Manager $ 513,683 - $ 623,922 $ 623,922 $ (2,687) -0.43% Appropriation Summary FY 2006 Actual FY 2007 Adjusted 1 FY 2008 Requested FY 2008 I Mgr. Recd Dollar I Increase Percent Increase Compensation $ 386,558 $ 470,542 $ 479,797 $ 479,797 $ 9,255 1.97% Expenses $ 101,768 $ 156,067 $ 144,125 $ 144,125 $ (11,942) -7.65% Total 8200 Town Manager 488,326 626 609 623f922 623f922 (2f687)1 -0.43% Level- Service Requests FY 2006 Actual FY 2007 Adjusted FY 2008 Requested FY 2008 Mgr. Recd Dollar Increase Percent Increase Total 8210 Or anizational Dir. & Admin. 426 207 498 613 487 003 487 003 (11,610) -2.33% Total 8220 Human Resources $ 62,119 $ 127,996 $ 136,919 $ 136,919 $ 8,923 6.97% Total 8200 Town Manager 488,326 626f609 623f922 623f922 $ (2.,687) -0.43% Object Code Summary FY 2006 Actual I FY 2007 Adjusted I FY 2008 Requested FY 2008 I Mgr. Recd Dollar I Increase Percent Increase Salaries & Wages 386,558 470,542 479,797 479f797 9 255 1.97% Overtime $ - 1 $ - 1 $ - 1 $ - 1 $ - 0.00% Com ensadon 386,5581 $ 470,5421 $ 479,7971 $ 479,7971 $ 9,255 1.97% Contractual Services 87f488 119,900 108,375 108,375 (11f525) -9.61% Utilities - - - - - 0.00% Supplies 14 280 16f167 15f750 15f750 417 -2.58% Small Capital - 20 000 20 000 20 000 - 0.00% Expenses $ 101,768 $ 156,067 $ 144,125 $ 144,125 $ (11,942) -7.65% Total 8200 Town Manager $ 488,326 1 $ 626,609 1 $ 623,922 1 $ 623,922 1 $ (2,687) -0.43% Budget Summary - Municipal Salary Adjustment (8230) Funding Sources FY 2006 Actual FY 2007 Adjusted FY 2008 Requested FY 2008 Mgr. Recd Dollar Increase Percent Increase Tax Le - 185 225 471 500 471 500 286 275 154.56% Enter rise Funds Indirects - 3 636 - - (3,636) - 100.00 °k Fees & Charges $ - $ - $ - $ - $ - 0.00% Total 8200 Town Manager - 183,861 471,500 471,500 282,637 149.650/. Appropriation Summary FY 2006 Actual FY 2007 Adjusted FY 2008 Requested FY 2008 Mgr. Recd Dollar Increase Percent Increase Compesation $ - $ 188,861 $ 471,500 $ 471,500 $ 282,639 149.65% Tota18 200 Town Manager 1 $ - $ 188,861 1 $ 471,500 $ 471,500 1 $ 282,639 1 149.65% Level- Service Requests FY 2006 Actual FY 2007 Adjusted FY 2008 Requested FY 2008 Mgr. Recd Dollar Increase Percent 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 1 149.65% FY 2008 Recommended Budget & Financing Plan X -9 January 8, 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: Town Committees 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, namely 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 January 8, 2007 Program: General Government Subprogram: 8300 Town Committees Town of Lexington FY 2008 Program Budget Appropriations Committee Asst. Town Manager for Finance Authorized /Appropriated Staffing Capital Expenditures Committee Public Celebrations Committee There is no direct staff charged to this line -item. Limited staff support is provided through the Town Manager and Finance departments. FY 2008 Recommended Budget & Financing Plan X -11 January 8, 2007 Program: General Government Subprogram: 8300 Town Committees Town of Lexington FY 2008 Program Budget Budget Recommendations: The FY2008 Town Manager's budget recommendation represents a $500 increase over the FY2007 Adjusted Budget. Level Services: This is a level- service budget. 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. New Requests Recommended by the Town Manager: None requested. New Requests Not Recommended by the Town Manager: None requested. FY 2008 Recommended Budget & Financing Plan X -12 January 8, 2007 Program: General Government Subprogram: 8300 Town Committees Town of Lexington FY 2008 Program Budget Budget Summary Funding Sources FY 2006 Actual FY 2006 Actual 1 FY 2007 Adjusted Dollar Increase FY 2008 Requested Com ensation FY 2008 Mgr. Recd Dollar Increase Percent Increase Tax Levy $ 33,648 1 $ 38,755 $ 38,755 $ 39,255 $ 500 1.29 °k Enterprise Funds (Indirects) $ - $ - $ - $ - $ - 0.00 °k Available Funds $ - $ - $ - $ - $ - 0.00 °k Total 8300 Town Committees 31f700 33,648 500 38,755 Small Capital 38,755 - 39,255 500 1.29% Appropriation Summary FY 2006 Actual FY 2007 Adjusted FY 2008 Requested FY 2008 Mgr. Recd Dollar Increase Percent Increase Com ensation - - - - - 0. 00°k Expenses $ 33,648 $ 38,7 55 $ 38755 , $ 39255 , $ 500 1. Z Total 8300 Town Committees 33,648 38 755 38 755 39 255 500 1.290/0 Level- Service Requests FY 2006 Actual FY 2007 Adjusted FY 2008 Requested FY 2008 Mgr. Recd Dollar Increase Percent Increase Total 8310 Financial Committees 848 1!200 500 1 500 - 0.00 °k Total 8320 Misc. Boards & Committees 8 300 8 755 8 755 8 755 - 0.00 °k Total 8330 Public Celebrations $ 24,500 $ 28,500 $ 28,500 $ 29,000 $ 500 1.75% Total 8300 Town Committees $ 33,648 $ 38,755 1 $ 38,755 1 $ 39,255 1 $ 500 1 1.29% Object Code Summary FY 2006 Actual FY 2007 Adjusted FY 2008 Requested FY 2008 Mgr. Recd Dollar Increase Percent Increase Salaries & Wages $ - $ - $ - $ - $ - 0.00% Overtime $ - $ - $ - $ - $ - 0.00% Compensation - - - - - 0.00% Contractual Services 848 7,055 7,055 7,055 - 0.00% Utilities - - - - - 0.00% Supplies 32,800 31f700 31f700 32 200 500 1.58 °k Small Capital - - - - - 0.00% Expenses $ 33,648 $ 38,755 $ 38,755 $ 39,255 $ 500 1.29% Total 8300 Town Committees 33,648 38,755 38,755 39,255 500 1 1.29% FY 2008 Recommended Budget & Financing Plan X -13 January 8, 2007 Program: Finance Subprogram: 8400 Finance Town of Lexington FY 2008 Program Budget Mission: The Finance Department is responsible for the following: (1) maintaining current and accurate data about all financial activities of the Town to facilitate the evaluation of the Town's financial condition; (2) insuring that the delivery of Town services is done in compliance with Massachusetts General Laws that govern municipal finance; (3) providing timely and accurate financial information to managers of Town services to facilitate the evaluation of the cost effectiveness and efficiency of Town programs; (4) providing timely and accurate financial information to Town boards and committees to facilitate policy deliberation and formulation; and (5) 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 January 8, 2007 Program: Finance Subprogram: 8400 Finance Town of Lexington FY 2008 Program Budget Authorized /Appropriated Staffing Explanatory Notes *Paid by Retirement Board effective FY 2004 FY 2008 Recommended Budget & Financing Plan X -15 January 8, 2007 FY 2004 Actual FY 2005 Actual FY 2006 Actual FY 2007 Actual FY 2008 Requested FY 2008 Mgr. Rec'd Comptroller /Finance Director Town Accountant Staff Accountant Chief Procurement Agent Retirement Adminstrator * Financial Clerk Bud et Officer 1 1 1 1 0 1 1 1 1 1 1 0 1 1 1 1 1 1 0 1 1 1 1 1 1 0 1 1 1 1 1 1 0 1 1 1 1 1 1 0 1 1 sub=total FTE 6.00 6.00 6.00 6.00 6.00 I> 6.00 sub =total FTIPT I> 6SFT / 6 FT / >6 FT 1 6 FT 1 J 6 FT II> 6;FT I OPT OPT OPT OPT OPT r', OPT Element 8420: Revenue Treasurer /Collector Financial Clerk Adm in istrative Assistant Account Clerk Interdepartmental Clerk 1 1 1 1 0 1 1 1 0 0.46 1 1 1 1 0.46 1 1 1 1 0.46 1 1 1 1 0.46 1 1 1 1 0.46 sub -total FTE 4.00 3.46 4.46 4.46 ( 4.46'' 4.46 sub -total FTIPT '' 4 FTI 3 FTI 4 FTI 4 FTI (' 4 FTI'' 4 FT1 0 P 1 P 1 P 1 P 1PT ( 1 P Element 8430: Assessor Town Assessor Residential Appraiser Commercial Appraiser Adm in istrative Assistant Property Inspector Municipal Clerk Interdepartmental Clerk 1 1 0 1 1 0 0 1 1 0 1 0 0 0.46 1 1 1 1 1 0 0.46 1 1 1 1 1 0 0.46 1 1 1 1 1 0 0.46 1 1 1 1 1 0 0.46 sub =total FTE 4.00 3.46 5.46 5.46 5.46 S r 5.46 sub -total FTIPT '' 5FT1 5FT1 5FT1 5FT1 5FT1 5FT1 1 PT 1 PT 1 PT 1 PT 1 PT 1 P Element 8440: Utility Billing W &S Enterprise Business Manager Account Clerk 0 1 0 1 1 0 1 0 1 0 1 0 sub -total FTE 1.00 1.00 1.00 11 00 1.00 r 1.00 sub -total FTIPT ',I 1! FTI 1 FTI 1 FTI 1 FTI 1 FTI',I 1',FTI 0 PT 0 PT 0 PT OPT 0 PT >I 0 PT Explanatory Notes *Paid by Retirement Board effective FY 2004 FY 2008 Recommended Budget & Financing Plan X -15 January 8, 2007 Program: Finance Subprogram: 8400 Finance Town of Lexington FY 2008 Program Budget Asst. Town Mgr. For Finance/ Comptroller Retirement I I Town I I Revenue Officer/ Town Administrator I I Assessor Benefits Mgr. I I Accountant Commercial Asst. Tax Appraiser Collector — Financial Clerk Residential Treasury Analyst/ Assistant Staff Inspectors Accountant Administrative Dept. Asst Account Clerk* PT Municipal Clerk Budget Recommendations: Procurement I I Utility Ent. I I Budget Officer Business Mgr. Officer The FY2008 Town Manager's budget recommendation represents an increase of $62,245, or 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. Level Services: This is a level- services budget. The significant changes include: 1. $51,113 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). New Requests Recommended by the Town Manager: The following program request is being recommended for funding: 1. $5,000 for a data base service for the valuation of commercial property for the Assessing Office. 2. $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. New 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 January 8, 2007 Program: Finance Subprogram: 8400 Finance Town of Lexington FY 2008 Program Budget Budget Summary Funding Sources FY 2006 Actual FY 2007 Adjusted FY 2008 Requested FY 2008 Mgr. Recd Dollar Increase Percent Increase Tax Le 690,444 861,248 917,070 939,569 78,321 9.09% Enterprise Funds Indirects 358,792 335,720 323,097 323,097 (12,623) -3.76% Directed Funding 34,845 35,597 32,144 32,144 (3,453) -9.70% Charges for Services $ 34,845 $ 35,597 $ 32,144 $ 32,144 $ (3,453) -9.70% Total 8400 Finance 1,084,081 1,232,565 1,272,310 1,294,810 62,245 5.050/0 Appropriation Summary FY 2006 Actual FY 2007 Adjusted FY 2008 Requested FY 2008 Mgr. Re c d Dollar Increase Percent Increase Com ensation 789 702 967 865 1'002 615 1'00 615 36 750 3.80 °k Expenses $ 227,012 $ 264,700 $ 267,695 $ 290,195 $ 25,495 9.6R Total 8400 Finance 1,016,715 1,232,565 1,272,310 1,294,810 62,245 5.05% Level- Service Requests FY 2006 Actual FY 2007 Adjusted FY 2008 Requested FY 2008 Requested FY 2008 Mgr. Recd Percent Increase Dollar Increase Percent Increase Total 8410 Comptroller $ 441,517 $ 538,622 $ 546,924 $ 546,924 $ 8,302 1.54% Total 8420 Revenue $ 223,225 $ 252,244 $ 276,229 $ 276,229 $ 23,985 9.51% Total 8430 Assessor $ 306,586 $ 378,733 $ 385,890 $ 408,390 $ 29,657 7.83% Total 8440 Utility Billing $ 45,386 $ 62,966 $ 63,268 $ 63,268 $ 302 0.48% Total 8400 Finance 1,016,715 1,232,565 1,272,310 1,294,810 - 43.72% 62,245 5.050/0 Object Code Summary FY 2006 Actual FY 2007 Adjusted FY 2008 Requested FY 2008 Mgr. Recd Dollar Increase Percent Increase Salaries & Wages 789,702 967,865 1,004,615 1,004,615 36,750 3.80% 1 Overtime - - - - - 0.00% Compensation $ 789,702 $ 967,865 $ 1,004,615 $ 1,004,615 $ 36,750 3.80% Contractual Services $ 172,211 $ 206,300 $ 222,170 $ 244,670 $ 38,370 18.60% Utilities - 4,940 2 780 2 780 $ (2,160) - 43.72% Supplies $ 54,801 $ 48,460 $ 42,745 $ 42,745 $ (5,715) - 11.79% Small Capital $ - $ 5,000 $ - $ - $ (5,000) - 100.00 °k Expenses $ 227,0121 $ 264,7001 $ 267,6951 $ 290,1951 $ 25,495 9.6311 Total 8400 Finance 1 016 715 1 232 565 1 272 310 1 294 810 62f245 I 5% FY 2008 Recommended Budget & Financing Plan X -17 January 8, 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 strict 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 4 full -time to 3 full -time and 2 part -time positions in FY2004. The FY08 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 2 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 January 8, 2007 Program: General Government Subprogram: 8500 Town Clerk Town of Lexington FY 2008 Program Budget PT Archivist/ Town Clerk Records Coord. Administrative Asst I I Information PT Municipal Clerks Authorized /Appropriated Staffing Explanatory Notes: Authorized staffing for the Town Clerk's Office had been consistently at 4 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 3 FT and 3 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 January 8, 2007 FY 2004 Actual FY 2005 Actual FY 2006 Actual FY 2007 Actual FY 2008 Re uested FY 2008 Mgr. Rec'd Town Clerk 1 1 1 1 1 1 Administrative Assistant 1 0 1 1 1 1 Information Specialist 1 1 1 1 1 1 Municipal Clerk 0 0.45 0.88 0.88 0.88 0.88 Archivist Records Manager 0 0 0 0.4 0.4 0.4 Total IFTE 3 2.45 3.88 4.28 4.28 4.28 Explanatory Notes: Authorized staffing for the Town Clerk's Office had been consistently at 4 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 3 FT and 3 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 January 8, 2007 Program: General Government Subprogram: 8500 Town Clerk Town of Lexington FY 2008 Program Budget Budget Recommendations: The FY2008 Town Manager's budget recommendation represents a decrease of $29,140 or 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. Level Services: This is a level service budget. The significant changes include: 1. A $39,345 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. New Requests Recommended by the Town Manager: The following program request is being recommended for funding: 1. $7,000 for microfilming of Town records. It is recommended that this increase be financed through an increase in certain permit fees (contractual services). The following program improvement 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 January 8, 2007 Program: General Government Subprogram: 8500 Town Clerk Town of Lexington FY 2008 Program Budget Budget Summary Funding Sources FY 2006 Actual FY 2007 Adjusted FY 2008 Requested FY 2008 Mgr. Recd Dollar Increase Percent Increase Tax Le 207,694 291,677 250,874 257,874 (33,803) - 11.59 °k Enterprise Funds Indirects - $ 73,625 - - - 0.00 9k Directed Funding 77 348 73,739 78,402 78,402 4,663 6.32 9k Fees: Town Clerk 44,672 _L 37,186 42,080 42,080 4,894 13.16 9k Licenses & Permits: Town Clerk $ 32,676 $ 36,553 $ 36,322 $ 36,322 $ (231) - 0.63 9k Total 8500 Town Clerk 285,042 365,416 329,276 336,276 (29,140) -7.970/( Appropriation Summary FY 2006 Actual FY 2007 Adjusted FY 2008 Requested 1 FY 2008 Mgr . Recd Dollar Increase Percent I Increase !Compensation 207 755 291 791 246 101 246 101 $ 209,191 - 15,661 Expenses $ 72,795 $ 73,625 $ 83,175 $ 90,175 His $ 16,550 22.48 °k Total 8500 Town Clerk 280,550 365,416 329,276 336,276 1 $ (29,140) -7.97% Level- Service Requests FY 2006 Actual 1 FY 2007 Adjusted FY 2008 Requested FY 2008 Mgr. Recd FY 2008 I Mgr. Recd Dollar Increase Percent Increase Total 8510 Town Clerk Administration $ 180,419 $ 209,191 $ 214,346 $ 214,346 $ 5,155 2.46% Total 8520 Board of Registrars $ 33,441 $ 19,600 $ 17,125 $ 17,125 $ (2,475) - 12.63% Total 8530 Elections $ 62,553 $ 103,425 $ 64,080 $ 64,080 $ (39,345) - 38.04% Total 8540 Records Management $ 4,136 $ 33,200 $ 33,725 $ 40,725 $ 7,525 22.67% Total 8500 Town Cleric 62,085 280 550 365,416 $ 329,276 336,276 20,565 (29,140) - 7.97% Object Code Summary FY 2006 Actual 1 FY 2007 Adjusted FY 2008 Requested FY 2008 I Mgr. Recd Dollar Increase Percent Increase Salaries & Wages 207,755 287,256 243f201 243f201 44 055 - 15.34% Overtime - 4f535 2 900 2 900 1 635 - 36.05% Compensation $ 207,755 $ 291,791 $ 246,101 $ 246,101 $ (45,690) - 15.66% Contractual Services 62,085 $ 75,650 $ 82,650 $ 20,565 33.12% Utilities V$MI - 2 000 2 000 2 000 100.00% Supplies 9,540 $ 5,025 $ 5,025 $ (4,515) - 47.33% Small Capital 2,000 $ 500 1 $ 500 $ (1,500) - 75.00% Expenses $ 72,7951 $ 73,6251 $ 83,1751 $ 90,1751 $ 16,5501 22.48% Total 8500 Town Clerk 280,550 365f416 329f276 336f276 29 140 - 7.97% FY 2008 Recommended Budget & Financing Plan X -21 January 8, 2007 Program: General Government Subprogram: 8600 Management Information Systems Town of Lexington FY 2008 Program Budget Mission: The Management Information Systems Department's provides high quality, cost effective information technology services to Town administration and staff. 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 co- manages the Town's Metropolitan Area Network that connects 27 buildings. Another significant area is 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. Create a more interactive website. s. Evaluate the merits of a combined Town /School technology department. FY 2008 Recommended Budget & Financing Plan X -22 January 8, 2007 Program: General Government Subprogram: 8600 Management Information Systems Town of Lexington FY 2008 Program Budget I Assistant Town Manager for I Finance MIS Director Network Administrator Authorized /Appropriated Staffing Explanatory Notes: Director of MIS position is currently vacant. FY 2008 Recommended Budget & Financing Plan X -23 January 8, 2007 Program: General Government Subprogram: 8600 Management Information Systems Town of Lexington FY 2008 Program Budget Budget Recommendations: The FY2008 Town Manager's budget recommendation represents an increase of $20,989, or 4.6 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. Level Services: 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. $10,119 increase for expenses related to hardware replacement and software maintenance. New Requests Recommended by the Town Manager: The following program request is being recommended for funding: 1. $3,400 for annual licensing fees for the new website application (development costs to be funded from the cable technology account). New Requests Not Recommended by the Town Manager: No other requests presented. FY 2008 Recommended Budget & Financing Plan X -24 January 8, 2007 Program: General Government Subprogram: 8600 Management Information Systems Town of Lexington FY 2008 Program Budget Budget Summary Funding Sources FY 2006 Actual FY 2006 Actual FY 2008 Requested FY 2007 Adjusted FY 2008 Requested Percent Increase FY 2008 Mgr. Recd Dollar Increase Percent Increase Tax Levy $ 330,710 $ 405,218 $ 424,849 $ 428,249 $ 23,031 5.68% Enterprise Funds (Indirects) $ 56,128 $ 54,303 $ 52,261 $ 52,261 $ (2,042) -3.76% Directed Funding $ - $ - $ - $ - $ - 0.00% Total 8600 MIS 386,838 459,521 477,110 7,470 480 510 20,989 4.5777 Appropriation Summary FY 2006 Actual FY 2007 Adjusted FY 2008 Requested FY 2008 Mgr. Recd Dollar Increase Percent Increase !Compensation 144,206 180,471 187,941 1 127 941 7,470 4.14% Expenses $ 193,481 $ 279,050 $ 289,169 $ 792! 569 $ 13,519 4.84% Total 8600 MIS 337,687 459,521 477,110 480,510 20,989 4.5777 Level- Service Requests FY 2006 Actual FY 2007 Adjusted FY 2008 Requested FY 2008 Mgr. Recd Dollar Increase Percent Increase Total 8610 MIS Administration 324,935 445,821 463 410 463 410 17,589 3.95% Total 8620 Web Development $ 12,752 $ 13,700 $ 13,700 $ 17,100 $ 3,400 24.82% Total 8600 MIS $ 337,687 $ 459,521 $ 477,110 $ 480,510 1 $ 20,989 4.57% Object Code Summary FY 2006 Actual FY 2007 Adjusted FY 2008 Requested FY 2008 Mgr. Recd Dollar Increase Percent Increase Salaries & Wages $ 144,206 $ 180,471 $ 187,941 $ 187,941 $ 7,470 4.14% Overtime $ - $ - $ - $ - $ - 0.00% Compensation 144,206 180,471 187,941 187,941 7,470 4.14% Contractual Services 105 355 193,670 200,789 204,189 10,519 5.43 °k Utilities - 1,680 1,680 1,680 - 0.00% Supplies 9 382 11,000 2,000 2,000 9 000 - 81.82 °k Small Capital $ 78,744 $ 72,700 $ 84,700 $ 84,700 1 $ 12,000 16.51% Expenses $ 193,481 1 $ 279,0501 $ 289,1691 $ 292,5691 $ 13,519 4.84% Total 8600 MIS 337,687 459,521 477,110 480,510 20,989 4.57% FY 2008 Recommended Budget & Financing Plan X -25 January 8, 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 January 8, 2007 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. A review of this policy is included in the work of the Selectmen's Financial Policy Committee. 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. FY 2008 Recommended Budget & Financing Plan XI -2 January 8, 2007 The five -year Capital Improvement Program includes all capital projects identified by school and municipal departments over the next five years. The program includes three major categories of projects that are described below. 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. In recent years of budget constraints some traditional "cash capital" projects have also been funded through borrowing. 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, a couple of 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 goal 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 (a) Includes $500,000 for street resurfacing from the FY2001 override. FY 2008 Recommended Budget & Financing Plan XI -3 January 8, 2007 Capital Requests Summary Cash Debt Total General Fund a $ 1,330,000 4,005,100 $5,335,100 Water Enterprise $ 25,000.00 1,847,900 $1,872,900 Sewer Enterprise - 1,341,900 1 341 900 Recreation Enterprise $ - 130,000 $130,000 Community Preservation Act 575,805 $ - $575,805 Parking Funds 50,000 $ - $50,000 Total (all Funds) $ 1,980,805 7,324,900 (a) Includes $500,000 for street resurfacing from the FY2001 override. FY 2008 Recommended Budget & Financing Plan XI -3 January 8, 2007 The table below 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 Capital Project Plan Dept. Item FY 2006 Cost Funding Source Article Education Education Schools - Systemwide: Classroom furnishings, fixtures and equipment FF &E replacement 25 year cycle) $275,000 GF - Debt Education Schools- Systemwide: Interior finishes (10 yearcycle) $275,000 GF - Debt Education Schools- Lex. High School: Roof replacement 3 or H Buildings $350,000 GF - Debt Education Schools- Lex. High School: Ventilation, HVAC - LHS pottery room; AC - LHS Foreign Lang. Lab; AHU LHS kitchen; AHU LHS music $140,000 GF - Debt Education Schools- Lex. High School: Auditorium repairs $200,000 GF - Debt Education Schools- Lex. High School: Install lockers (per LFD $110,000 GF - Debt Education Schools -Systemwide: Technology $400,000 GF - Debt Education Replacement of trucks /equipment $35,000 IGF -Cash Education Middle School Theatre Study $35,000 GF - Cash Education Door and window replacement /repair $50,000 GF - Cash Education Roof repairs $50,000 GF - Cash Education Renovate mens' /womens' locker rooms (add lockers) $55,000 GF - Cash Education Paving(replacement /repair) $100,000 GF - Cash Education Central Office Move TBD GF - Debt Total Education ?. $2,025 ,000 DPW DPW Lincoln Field Methane Mitigation $400,000 GF - Debt DPW DPW Equipment Purchase (replacement and new $523,300 GF - Debt DPW Woburn Street Reconstruction $120,000 GF - Debt DPW Geographic Information Systems $159,800 GF - Cash DPW Storm Drain Improvements $460,000 GF - Debt DPW Sidewalk Improvements $200,000 requested) $100,000 GF - Cash DPW Central Business District CBD Sidewalks $175,000 GF - Debt DPW Bikeway Repair/Re-paving ($350,000 requested) $175,000 Water Ent. Debt DPW Geographic Information Systems $47,900 Water Ent. Debt DPW Water Distribution Improvements $1,800,000 Water Ent. Debt DPW Geographic Information Systems $41,900 Sewer Ent. Debt DPW Wastewater System Improvements $1,200,000 Sewer Ent. Debt DPW Pump Station Upgrades $100,000 Sewer 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 Nstar Parkin Lot $50,000 Puking Meter Fund DPW Hydrant Re lacement $25,000 Water Retained Earnings DPW lBuckman Tavern Boiler 1 $10,685 ICPA Funds Total DPW $ 6485,585 Public Safetv Fire Installation of Wireless Fire Alarm Boxes in municipal buildings 1 $160,120 IGF - Debt /CPA Fire JHydrant Replacement 1 $25,000 IGF - Cash Fire Imunme Art Center Fire Alarms I $35,000 JUF - Cash Fire lReplacement of Engine 5 $80,000 IGF - Cash Total Police $ 300,120 Recreation Rec. Valley Tennis Court Improvements $130,000 Recreation Fund Debt Rec. lCenter Basketball Court Reconstruction 1 $85,000 IGF - Cash Rec. lPark Improvements- Athletic Fields 1 $50,000 IGF - Cash Rec. lCenter Playfields Drainage Improvement Study $40,000 ICPA Funds Total Recreations $ 305,000 General Government Town Manager lComprehensive Cultural Resources Survey i $90,000 IGF - Cash Library rRenovation of East Lexington Branch Library 1 $50,000 ICPA Funds Total General Government $ 340,000 Total FY 2007 Requests All Funds $9,305,705 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 FY 2008 Recommended Budget & Financing Plan XI -4 January 8, 2007 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) Town of Lexington - FY 2008 Budget BY 2008 Manager's Recommended Budget: Capital Projects TABLEI: FY2008 RECOMMENDED PROJECTS- GENERAL FUND DEBT AMOUNT DEBT SERV. EST. BOND FINANCED TEARS INT. RATE FY2007 FU008 FYM09 FY2010 FY2011 FU012 MUNICIPAL PROJECTS 1 Lincoln Field Methane Mitigation $ 400,000 10 5% $ 5,500 $ 60,000 $ 53,000 $ 56,000 $ 54,000 2 Installation of Wireless Fire Alarm Boxes In municipal $ 142,000 5 5% $ 1,953 $ 35,500 $ 34,030 $ 32,660 $ 31,240 buildings 3 DPW Equipment Purchase (replacement and new) $ 523,300 5 5% $ ],195 $ 130,325 $ 125,592 $ 120,359 $ 115,126 4 Wobum Street Reconstruction $ 120,000 5 5% $ 1,169 $ 21,250 $ 20,400 $ 19,550 $ 13,]00 5 Geographic Information Systems $ 159,300 5 5% $ 2,19] $ 39,950 $ 33,352 $ 36]W $ 35,156 6 Storm Drain Improvements $ 460,000 10 5% $ 6,325 $ 69,000 $ 66,]00 $ 64,400 $ 62,100 ] Sidewalk Improvements ($200 000 requested) $ 100,000 5 5% $ 1,3]5 $ 25,000 $ 24,000 $ 23,000 $ 22,000 8 Central Business District ICED) Sidewalks $ 175,000 5 5% $ 2,406 $ 43,]50 $ 42,000 $ 40,250 $ 33500 9 Bikeway Repair /Repaving($350000 requested) $ 175 000 5 5% $ 2406 $ 43 750 $ 42000 $ 40250 $ 33500 10 Permit Tacking Software ($25o,000 requested) $ - 5 5% $ - $ - $ - $ - $ - SCHOOL PROJECTS 11 Schools Systemwide Classroom furnishings ,fixtures and $ 2]5,000 5 5% $ 3,]31 $ 63,]50 $ 66,000 $ 63,250 $ 60500 equipment (FF & E) replacement (25 year cycle) 12 Schools - Systemwide lntahorfinlshes(10 yearcycle) $ 2]5,000 5 5% $ 3,]31 $ 63,]50 $ 66,000 $ 63,250 $ 60500 Schools Lee. High School. Roof replacement J or H 13 Buildings $ 350,000 5 5% $ 4,313 $ 3],500 $ 34,000 $ 30,500 $ ]],000 14 Schools High School Ventilation, HVAC - LHSpottery $ 140,000 5 5% $ 1,925 $ 35,000 $ 33,600 $ 32,200 $ 30,300 room AC- LHS Foreign Lang. Lab AHU LHS kitchen ; AH U LHS music mmpostion room 15 Schools Lee. High School. Auditorium repairs $ 200,000 5 5% $ 2,]50 $ 50,000 $ 43,000 $ 46,000 $ 44,000 16 Schools -Lee. High School. Install lockers (per LED) $ 110,000 5 5% $ 1,513 $ 2],500 $ 26,400 $ 25,300 $ 24/200 17 Schools Systemwide Technology $ 400,000 5 5% $ 5,500 $ 100,000 $ 96,000 $ 92,000 $ 33,000 18 Central Office Move TED - NEW LEVY SUPPORTED DEBT SERVICE $4,005,100 $ 54,589 $ 906$25 $ 871,124 $ 835,723 $ 800,322 ..........................................................................................................................................................................................................1'$"'3,656,%6 APPROVED / PROPOSED LEVY SUPPPORTED DEBT SERV. FY200] ............................................................................ FY20% FY2009 FY2010 ............................... FY2011 FY2012 A Subt otal - Approved and Issued Levy Supported Debt Servled $3,345131 $2,402,32] $2,102,493 $1,633,123 $1236,W3 $ 9]1,1]3 B Subt otal - Approved and Unissued Levy Supported Debt Service (Actual and Projected BAN' s) $ 320,553 $1,254,639 $1,499,141 $1,405,434 $1,354,463 $1,195,942 C Summary - Approved Lev, Supported Debt Service $3,665,689 $3,601,639 $3,0 %,60] $2,590,511 $2,167,114 $ $ W,539 $ 906,525 $ 3]1,124 $ 335,723 $ 300,322 D Subt otal - Protected N ew Lay Supported Debt Service $3,665,689 $3,]11,55 $4,5 %,164 $3,961,]31 $3,426,04 $2,967,436 E TOTAL - PROPOSED LEVY SUPPORT DEBT SERVICE $3,65,689 $3,598,163 $4,1]1,]64 $3,638,71 $3,110,714 $2,662,356 F TOTAL NET OF DPW FACILITY DESIGN FINANCING Municipal Proiects 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 January 8, 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 Muzzy 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 FY 2008 Recommended Budget & Financing Plan XI -6 January 8, 2007 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. Geographic Information Systems - $159,800: 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 $528,925. The estimated cost for year one is $169,475. This is not inclusive of an additional $80,000 needed to complete the mapping of the storm drain system that was begun this fiscal year. When this is added to the year one cost estimated by the consultant, funding needed for year one is $249,475. 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 $159,800 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: Current sidewalks in Town will deteriorate /fail if not given the proper funding for repair. 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. FY 2008 Recommended Budget & Financing Plan XI -7 January 8, 2007 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 Classroom furnishings, fixtures and equipment (FF & E) replacement (25 year cycle) - $275,000: 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. Requested appropriation for the first year of this program is $275,000. Interior finishes (10 year cycle) - $275,000: Restorable interior finishes per Harrington and Fiske Elementary school budgets are $5.50 per sq. ft. A capital budget request for 50% of this amount, $2.75 per sq. ft., will replace worn surfaces, paints, carpets, floor tile, countertops, etc. Roof replacement Lexington High School (Math and Foreign Language Buildings) - $350,000: System -wide roof surveys in 05/06 indicate these are the next candidates for replacement, based on over -all condition. A final decision will be made in conjunction with our roof consultant mid - winter. Ventilation, HVAC - LHS pottery room; AC - LHS Foreign Lang. Lab; AHU LHS kitchen; AHU LHS music composition room - $140,000: The LHS pottery shop, foreign language lab, and music composition room 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. 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. Install lockers - $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 Bowman, Estabrook, or Hastings Elementary School. This plan was developed in conjunction with the Lexington Fire Department. FY 2008 Recommended Budget & Financing Plan XI -8 January 8, 2007 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. School - Central Office Move - To be determined (TBD) This request will provide funding for those improvements required by the Lexington Fire and Community Development Departments, prior to any occupancy of "Old Harrington" Elementary School by the LPS Administration. The School Department is currently working with a consulting architect to clarify /justify this budget. FY2008 RECOMMENDED PROJECTS - WATER FUND DEBT (Table II) Town of Lexington -FY2008 Budget 'j FY 2008 Manager's Recommended Budget: Capital Projects PROD. REVENUE (WATER) SUPPORTED DEBT SERVICE $ 1 847 999 $ 50 698 $ 299 975 $ 289596 $ 279 217 $259 838 APPROVED REVENU E A PPP0ATED DEBT SERV. FY2007 I FY2008 FY2009 F Y 2 0 1 0 FY2011 F Y 2 0 1 2 A Subtotal. AD paved and hued Reven up Supp orted De of Service $ 358,998 $ 348,283 $ 329,583 $ 338,258 $ 311,546 $288,588 B Subtotal. App rove all nissueit Revenue Sup ported Debt Service (Actual /Paj ected BAN' s) $ 82,359 $ 89,199 $ 77,859 $ 75,899 $ 73,359 C Summary: Approved Revenue Suppo ited Debt Servi ce $ 356,096 $ 030,633 $ 009,683 $ 010,108 $ 387,106 $359,938 D Subtotal. Projected New Revenue Su pported Debt Service $ 59,698 $ 290,9]5 $ 289,596 $ 279,217 $259,838 E TOTAL: PROPOSED REVENUE SUPPORTED DEBT SERVICE $ 356.096 $ 081.331 $ ]00.658 $ 690.]00 $ 657.363 $619.]]6 Geographic Information Systems - $47,900: The basis for this request is described on page XI -6 above. The total request for FY08 funding of GIS is $249,600. Of this amount, $159,800 is proposed to be financed with levy supported debt and $89,800 with fee supported debt. Of this amount, $47,900 is proposed to be financed 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 January 8, 2007 AMOUNT DEBT SERV. ESTIMATED PROJECT FINANCED YEARS INT. RATE FY2007 FY2008 FY2009 FY2010 FY2011 FY2012 1 Geographic Information Systems $47,999 5 50% 1,198 $ 11,975 $ 11,496 $ 11,917 $ 19,538 2 Water Distribution Improvements $1,899,999 10 55% �$ $ 49,599 $ 279,999 $ 269,199 $ 259,299 $249,399 PROD. REVENUE (WATER) SUPPORTED DEBT SERVICE $ 1 847 999 $ 50 698 $ 299 975 $ 289596 $ 279 217 $259 838 APPROVED REVENU E A PPP0ATED DEBT SERV. FY2007 I FY2008 FY2009 F Y 2 0 1 0 FY2011 F Y 2 0 1 2 A Subtotal. AD paved and hued Reven up Supp orted De of Service $ 358,998 $ 348,283 $ 329,583 $ 338,258 $ 311,546 $288,588 B Subtotal. App rove all nissueit Revenue Sup ported Debt Service (Actual /Paj ected BAN' s) $ 82,359 $ 89,199 $ 77,859 $ 75,899 $ 73,359 C Summary: Approved Revenue Suppo ited Debt Servi ce $ 356,096 $ 030,633 $ 009,683 $ 010,108 $ 387,106 $359,938 D Subtotal. Projected New Revenue Su pported Debt Service $ 59,698 $ 290,9]5 $ 289,596 $ 279,217 $259,838 E TOTAL: PROPOSED REVENUE SUPPORTED DEBT SERVICE $ 356.096 $ 081.331 $ ]00.658 $ 690.]00 $ 657.363 $619.]]6 Geographic Information Systems - $47,900: The basis for this request is described on page XI -6 above. The total request for FY08 funding of GIS is $249,600. Of this amount, $159,800 is proposed to be financed with levy supported debt and $89,800 with fee supported debt. Of this amount, $47,900 is proposed to be financed 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 January 8, 2007 FY2008 RECOMMENDED PROJECTS - WASTEWATER FUND DEBT (Table III) r Town of Lexington - FY 2008 Budget Table III: FY 2008 Manager's Recommended Budget: Capital Projects APPROVED REVENUE SUPPPORTEO DEBT SERV. A Subtotal: Approved and Issued Revenue Supported Debt Service B Subtotal Approved and Unissued Revenue Supported Debt Served C Summar,:Approved Revenue Supported Debt Service D Subtotal .Projected New Revenue Supported Debt Service E TOTAL: PROPOSED REVENUE SUPPORTED DEBT SERVICE Geographic Information Systems - $41,900: FY2007 I FY2008 FY2009 FY2010 FY2011 FY2012 $ 328, 805 �$ 287, 233 $178,259 $145,953 $ 54,888 $ 53,299 $182,575 $118,814 $155,375 $149,399 $ 149,725 The basis for this request is described on page XI -6 above. The total request for FY08 funding of GIS is $249,600. Of this amount, $159,800 is proposed to be financed with levy supported debt and $89,800 with fee supported debt. Of this amount, $41,900 is proposed to be financed water 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 FY 2008 Recommended Budget & Financing Plan XI -10 January 8, 2007 AMOUNT DEBTSERV. ESTIMATED PROJECT FINANCED YEARS INT. RATE FY2007 FY2008 FY2009 FY2010 FY2011 FY2012 1 Geographic Information Systems $41,999 5 5.0% $ 1,948 $ 19,475 $ 19,958 $ 9,837 $ 9,218 2 Wastewater System Improvements $1,299,999 10 5.5% $ 33,999 $188,999 $179,499 $172,899 $188,299 3 Pump Station Upgrades $199,999 5 5.0% $ 2,599 $ 25,999 $ 24,999 $ 23,999 $ 22,999 PROJ. REVENUE (SEWER) SUPPORTED DEBT SERV. 1,341999 $ 36548 $221475 $213456 $295437 $ 197 418 APPROVED REVENUE SUPPPORTEO DEBT SERV. A Subtotal: Approved and Issued Revenue Supported Debt Service B Subtotal Approved and Unissued Revenue Supported Debt Served C Summar,:Approved Revenue Supported Debt Service D Subtotal .Projected New Revenue Supported Debt Service E TOTAL: PROPOSED REVENUE SUPPORTED DEBT SERVICE Geographic Information Systems - $41,900: FY2007 I FY2008 FY2009 FY2010 FY2011 FY2012 $ 328, 805 �$ 287, 233 $178,259 $145,953 $ 54,888 $ 53,299 $182,575 $118,814 $155,375 $149,399 $ 149,725 The basis for this request is described on page XI -6 above. The total request for FY08 funding of GIS is $249,600. Of this amount, $159,800 is proposed to be financed with levy supported debt and $89,800 with fee supported debt. Of this amount, $41,900 is proposed to be financed water 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 FY 2008 Recommended Budget & Financing Plan XI -10 January 8, 2007 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. FY2008 RECOMMENDED PROJECTS - RECREATION FUND DEBT (Table IV) 19 Town of Lexington - FY 2008 Budget FY 2008 Manager's Recommended Budget: Capital Projects AMOUNT DEBT SEW. ESTIMATED PROJECT FINANCED YEARS IM. RATE FY2007 FY2008 FYM09 FYM10 FY2011 FY2012 1 Valley Tennis Court Improvements $130,000 PROJ. REVENUE (RECREATION) $ 130,000 SUPPORTED DEBT SERV. APPROVED REVENUE SUPPPORTED DEBT SERV. Subtotal Approved and Issued Revenue Supported Debt Service Subtotal Approved and Unissued Revenue Supported Debt Service Summary Approved Revenue Supported Debt Service Subtotal Projected New Revenue Supported Debt Service TOTAL PROPOSED REVENUE SUPPORTED DEBT SERVICE 3,250 32,500 31200 29,900 FY2007 FY20m FY2009 FY2010 FY2011 FYM12 $172,013 $ 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 January 8, 2007 FY2008 RECOMMENDED PROJECTS - CASH CAPITAL (Table V) Town of Lexington -FY2008 Budget FY 2008 Manager's Recommended Budget: Capital Projects TABLE V: FY2008 RECOMMENDED FUNDING FROM REVENUES (Cash by Source) Recreation Water Retained Retained Parking Meter PROJECT General Fund Earnings Earnings Fund CPA Chapter 90 TOTAL COST 1 Building Envelope $159,999 $159,999 2 Renovation of East Lexington Branch Library $59,999 $59,999 3 Munroe Art Center Fire Alarms $35,999 $35,999 4 Dam Inspection $30,000 $30,000 5 Traffic Mitigation $50,000 $50,000 6 Historical Burial Ground Rehabilitation $367,000 $367,000 7 Street Improvements $500,000 $700,000 $1,200,000 0 Center Basketball Court Reconstruction $05,000 $05,000 9 Park Improvements Athletic Fields $50,000 $50,000 10 Nstar Parking Lot $50,000 $50,000 11 Replacement of Engine 5 $00,000 $00,000 12 Center Playtielas Damage Improvement Study $40000 $40000 13 Buckman Tavern Boller $10,005 $10,005 14 Comprehensive Cultural Resources Survey $90,000 $90,000 15 Fire Monitoring Equipment $10,120 $10,120 16 Hydrant Replacement $25,000 $25,000 $50,000 17 Schools Systemwide Replacement oftrucks /equipment $35,000 $35,000 10 Schools - Diamond /Clarke Middle School Theatre $35,000 $35,000 SIntly 19 Schools- Systemwide 000randwinaow $50,000 $50,000 replacementrrepair 20 Schools Systemwide Roofrepaia $50,000 $50,000 School- Renovate mens/womens locker rooms (add 21 lockers) $55,000 $55,000 22 Schools Systemwide Paving (replacementlrepair) $100,000 $100,000 $2,680,805 TOTAL $1,330,000 $25,000 $0 $50,000 $575,805 $700,0001 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. Renovations to East Lexington Library - $50,000 (CPA Funds): Despite outstanding questions about its long -term use, the East Branch Library, a Registered National Historic Landmark, is in need of serious repair. A request, recommended by the Library's Building Finance Advisory Committee in January 2005,was the first of a three -year request to repair components of the building. The total amount of the repairs was estimated at $120,000. This request has been superseded by a one -time request for $50,000 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 FY 2008 Recommended Budget & Financing Plan XI -12 January 8, 2007 integrated evaluation of building needs. This request has been submitted to the Capital Preservation Committee for funding with CPA funds. 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 would be used 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. It is proposed that among the locations to be studied in FY08 be the Hartwell Avenue area. Historical Burial Ground Rehabilitation - $367,000 (CPA Funds): This request was initiated by the Department of Public Works and submitted to the Community Preservation Committee for funding with CPA funds. The CPC approved the request in the amount of $367,000 of which $270,000 will be used for conservation of grave markers at Ye Olde Burying Ground, and $97,000 will be used for conservation of grave markers and restoration of the gazebo and service building at the Munroe Cemetery. All work performed will be under the management and administration of the Department of Public Works. 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 -13 January 8, 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. FY 2008 Recommended Budget & Financing Plan XI -14 January 8, 2007 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. Center Playfields Drainage Improvement Study - $40,000 (CPA Funds): The Center Playfields supports a myriad of recreation activities for youths 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 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 is for the installation of a new boiler at the Buckman Tavern 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 request was initiated by the Lexington Historical Society and submitted to the Community Preservation Committee for its review. The CPC recommends it for funding. Comprehensive Cultural Resources Survey - $90,000 (CPA Funds): This request is for the development of an inventory of historic properties and neighborhoods in Lexington to be incorporated into a handbook for use by residents, visitors and businesses. This request was initiated by the Lexington Historical Commission in collaboration with the Lexington Historic Districts Commission and the Lexington Historical Society, and was submitted to the Community Preservation Committee for its review. The CPC recommends it for funding. 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. Fire Monitoring Equipment - $18,120 (CPA Funds): This request was initiated by the Lexington Fire Chief and submitted to the Community Preservation Committee for funding with CPA funds. The CPC voted to recommend that it be funded. $18,120 is requested to install wireless fire alarms at the Buckman and Munroe Taverns and the Hancock - Clarke House. Installation 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). 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). FY 2008 Recommended Budget & Financing Plan XI -15 January 8, 2007 School — Replacement of Trucks/ Equipment - $35,000: This request will provide for the replacement of the schools' one -ton, rack body truck with hydraulic tailgate. The LPS community owns 9 vehicles. Annual replacement of one vehicle per year will keep the fleet functioning. School - Middle School Theatre Study - $35,000: The theatre and stage equipment at both the Diamond and Clarke Middle Schools is in poor to unserviceable condition. This request will fund a programmatic review of the Music, Dance, Theatre uses of the spaces, so the appropriate equipment and systems can be provided. School - Door and window replacement/ repair - $50,000 The exterior window and door systems have been neglected for many years and present considerable opportunity to improve security, energy efficiency and accessibility. This request will provide capital to rehabilitate and improve on existing window, door, and hardware packages. No wholesale replacements are anticipated at this time. School - Roof repairs - $50,000 To provide funding for the short -term repair of aged roofs throughout the school system until additional capital funds becomes available for replacements. School - Renovate mens' /womens' locker rooms (add lockers) - $55,000 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 — Paving (replacement and repair) - $100,000 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 -16 January 8, 2007 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 I✓5)EM. Dam Inspection C6moom FF A E(25 year ryde) $ - $ 350,000 $ 375,000 $ 375,000 $ 375,000 $ 1,475,000 Intalor Hughes (10 year rytle) $ - $ 350,000 $ 375,000 $ 375,000 $ 375,000 $ 1,475,000 Paving deplaemenVrspar) $ - $ 100,000 $ 100,000 $ 100,000 $ 100,000 $ 400,000 Replacement ftuckepeplpmaR $ - $ 35,000 $ 35,000 $ 35,000 $ 35,000 $ 140,000 Door and whmw replaemenVrspar $ - $ 50,000 $153,350.00 $192,10000 $ 50,000 poofreplaement MD) $ - $ 350,000 $ 350,000 $ 350,000 $ 350,000 $ 1,400,000 LVAC protect (LCO) $ - $ 150,000 $ 150,000 $ 150,000 $ 150,000 $ 500,000 Annual energy congervatlon project $ - $ 100,000 $ 100,000 $ 100,000 $ 100,000 $ 400,000 Began - elementary school $ - 1BO $ - Ti $ 350,000 $ 350,000 Replace Iwo Di Leaders $ - $ - $ - $ 50,000 $ 50,000 $ 100,000 Contingency (5P.) $ - $ 158,500 $ 178,200 $ 210,250 $ 377,000 $ 151,950 Technology $ - $ 400,000 $ 400,000 $ 400,000 $ 400,000 $ 1,600,000 Install l¢kers (per LFD) $ $ 200,000 $ $ $ $ 200,000 Nbburn Street Reoonstructlon CUB OTK- SCHOOLS $ - $ 2,253$00 $ 2,053,200 $ 2,155,250 $ 2,662,000 $ 9,143,150 DEPARTMENT OF PUBLIC WORKS Dam Inspection $ - $000 $000 $30,00000 $000 $30,00000 Water olstrlbueon Improvements $ - $1800,000.00 $1800,000.00 $1800,000.00 $0 00 $5,400,000.00 DPW operations Faclltty $30,000,000.00 $0.00 $0.00 $0.00 $0.00 $30,000,00.00 Equipment Replacement $ - $591,000.00 $478,30000 $"615,00.00 $610,00000 $2,294,300.00 wasta.Natar S,lem Improvements $ - $1,200,000.00 $1,200,000.00 $1,200,000.00 $1,200,000.00 $4,800,000.00 Geographic In(orrtatlon Stems $ - $153,350.00 $192,10000 $0.00 $0.00 $355,45000 Hydrant Replacement Program $50,00000 $100,00000 $100,000.00 $0.00 $0.00 $250,000.00 Building Envelope $ - $1,000,000.00 $1,000,000.00 $1,000,000.00 $0.00 $3,000,000.00 Pump Stand, Upgrades $ - $100,000.00 $100,00000 $100,00.00 $100,00000 $400,00000 Street I rrymvements $ - $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 $842,00000 $59200.00 $542,00000 $1,925,000.00 CBO Saevallke $ - $175,000.00 $175,00000 $175,00.00 $000 $525,00000 Sdewalk Improvements $ - $ 200, 000.00 $ 225, 00000 $22500.00 $250,00000 $900,00000 Socrm Drain Improvements $ - $50,000.00 $50,00000 $17500.00 $17500000 $570,00000 Bkavry Repa,Oe,avhg $17500000 $0.00 $0.00 $0.00 $0.00 $175000.00 Nbburn Street Reoonstructlon $ - $1,080,000.00 $0.00 $0.00 $0.00 $1,080,000.00 tralfl[MMgacin $ - $5 0,000.00 $50,00000 $50,00000 $0.00 $150,00000 NSTPR Pavng Lot $ $0.00 $0.00 $0.00 $0.00 $0.00 CUBTCTK- PUBLIC WCRKC $30,225,000.00 $7,819, 350.00 $7,522,400.00 $7,112,000.00 $4,077,000.00 $55,755,751.00 Police Replacing Poll ® /Ftte/Dlspakb computer Software Netvmh $0 $295,000 $0 $0 $0 $295,000 Police Staten Renovation Planning $0 $0 $100,000 $0 $0 $100,000 ReoovaOOn -Add on W Police Station $0 $0 $0 $5,750,000 $0 $5,750,000 CUBTCTK- POLICE $0 $295,000 $100,000 $5,750,000 $0 $6,145,000 Fire Replacement NErgine 3 $0 $0 $400,000 $0 $0 $400,000 Replacement of Rescue 2 $0 $200,000 $0 $0 $0 $200,000 CUBTCTK -FIRE $0 $200,000 $400,000 $0 $0 $600,000 RECREATION Park mprevenents- AdflaOc Fells $0 $100,000 $100,000 $50,000 $100,000 $350,000 Pine N§amwslmprevenents $0 $0 $400,000 $0 $0 $400,000 Center Tennis, Basketball and Center 2 Softball Lghtbg $0 $310,000 $0 $0 $0 $310,000 Town Pool Renovaton $0 $0 $0 $300,000 $0 $300,000 Center Gorryle, Restroom Renovaton $0 $77,000 $0 $0 $0 $77,000 Park and Playground Improvements -ADAMS $0 $0 $0 $50,000 $0 $50,000 Old Revenpr Management $0 $0 $0 $0 $50,000 $50,000 Park and Playground Improvements- Franklin and RILL-roe $o $o $o $100,000 $o $100,000 CO Bill - RECREHTION $0 $487,000 $500,000 $500,000 $150,000 $1,537,000 FY 2008 Recommended Budget & Financing Plan XI -17 January 8, 2007 Section XII: Appendices A: Program Improvement Requests B: Glossary Section XII: Appendices This section includes detailed information about: Appendix A: Program Improvement Request Summary Appendix B: Glossary A -1 B -1 FY 2008 Recommended Budget & Financing Plan XII -1 January 8, 2007 Appendix A: Proqram Improvement Request Summary Town of Lexington - FY 2008 Budget FY 2008 Manager's Recommended Budget: ;M1r 1WG7i,V PRELIMINARY Program Restoration /Improvements Town Manager's Recommendation Dept'al Not Description Request Recommended Recommended Notes 3110 Administration Management Analyst $4,474 still open 3320 Forestry Tree Planting 1 $24,0001 1 $24,000 3400 Env. Services W -4 Compost Heavy Equipment Operator 1 $44,6001 1 $44,600 sub -total 3000 Public Works $73,074 $0 $68,600 Police 4100 Law Enforcement Police Training $36,500 $23,500 $13,000 4120 Patrol & Enf. Expanded Desk Officer Coverage $15,984 $15,984 4120 Patrol & Enf. ITraffic Safety Officer $55,676 $55,676 4160 Animal Control jAnimal Control Officer $27,790 $27,790 sub- total4100 Police $135,950 $23,5001 $112,450 Fire 4200 Fire Services Emergency Management $45,000 $5,000 $40,000 fund R -911 with NSTAR balance? 4210 Fire Administration Department Clerk $41,474 $17,303 $24,171 4230 Fire Suppression 14 Firefighters $246,239 1 $246,239 4230 Fire Suppression 14 Lieutenants $16,181 1 $16,181 sub -total 4200 Fire $348,894 $22,3031 $326,591 Library 5000 Culture and Rec. IMaterials Restoration $15,000 $15,000 sub -total 5100 Library $15,000 $15,000 $0 Social Services 6210 Human Svcs.Net. Admin. lCommunity Outreach Worker $46,829 $46,829 sub -total 6000 Social Services $46,829 $01 $46,829 Community Development 7120 Regulatory Support Municipal Clerk $37,419 $37,419 7110 Building Inspections Alternate Plumbing Inspector $9,252 $9,252 7110 Building Inspections Alternate Electrical Inspector $9,073 $9,073 7140 Public Health Environmental Health Agent $55,823 $55,823 7130 Conservation Land Management $17,180 $17,180 7140 Public Health Old Reservoir Sanitary Survey 1 $29,2001 1 Fund in Rec. Enterprise Fun sub -total 7100 Community Development $157,947 $18,325 $110,422 Planning 7210 Planning Housing Specialist $49,600 $49,600 sub -total 7200 Planning $49,600 $0 $49,600 Economic Development None sub -total 7300 Economic Development $0 $0 $0 Board of Selectmen 8110 BOS Administration Additional Hours $6,066 $6,066 sub -total 8100 BOS $6,066 $6,066 $0 FY 2008 Recommended Budget Financing Plan A -1 January 8, 2007 Town Manager None sub- tota18200 Town Manager $0 $0 $0 Finance 8430 Assessing Contracted Services &Expenses 34,500 22,500 12,000 Reduce Overlay by $17,500 F84 8400 Finance $34,500 $22,500 $12,000 Town Clerk 8540 Archives /Records Mgt. Microfilming $7,000 $7,000 8540 Archives /Records Mgt. Laser fiche Web Link $9,800 $9,800 8540 Archives /Records Mgt. IlDigital Document Scanner $6,500 $6,500 8510 Town Clerk Admin. lAssistant Town Clerk 55,345 $55,345 sub -total 8500 Town Clerk $78,645 $7,000 $71,645 Information Services 8620 Web & Internet Services lWebsite Redesign $8,530 $3,4001 $5,130 fund with Cable tech acct? sub- tota18600Information services 1 $8,5301 $3,4001 $5,130 FY 2008 Recommended Budget Financing Plan A -2 January 8, 2007 Summary Dept'al Request Town Manager's Recommendation Not Recommended Recommended sub -total 3000 Public Works $73,074 $0 $68,600 sub -total 4100 Police $135,950 $23,500 $112,450 sub -total 4200 Fire $348,894 $22,303 $326,591 sub -total 5100 Library $15,000 $15,000 $0 sub -total 6000 Social Services $46,829 $0 $46,829 sub -total 7100 Community Development $157,9471 $18,325 $110,422 sub -total 7200 Planning $49,600 $0 $49,600 sub -total 7300 Economic Development $0 $0 $0 sub -total 8100 BOB $6,066 $6,066 $0 sub -total 8200 Town Manager $0 $0 $0 sub -total 8400 Finance $34,500 $22,500 $12,000 sub -total 8500 Town Clerk $78,645 $7,000 $71,645 sub -total 8600 Information Services $8,530 $3,400 $5,130 Total all Municipal Needs Requests $955,035 $118,094 $803,267 Additional Costs of Benefits for New Positions Additional Revenue Associated with Requests Net Impact 0n General Fund $955,035 $118,094 $803,267 FY 2008 Recommended Budget Financing Plan A -3 January 8, 2007 Appendix B: Glossa Glossary ABATEMENT - Abatement is a reduction of a tax liability. The Board of Assessors grants abatements for real estate and personal property taxes in cases where an individual's assessed valuation is determined to be in excess of fair market value. ACCRUAL BASIS FOR ACCOUNTING — A method of accounting that recognizes revenue when earned, rather than when collected, and recognizes expenses when incurred, rather than when paid. APPROPRIATION - An authorization granted by the Town Meeting to make expenditures and to incur obligations for specific purposes. Appropriations for any expenditure specify dollar amounts, funding sources, and a period of time within which the funds must be spent. Any funds not expended within the specified time (usually one fiscal year) revert to the Unreserved Fund Balance. APPROPRIATED BUDGET — As used in fund summaries and department summaries within the budget document, represents the current year budget as originally adopted by Town Meeting. It does not include prior year encumbrances or re- appropriation. ARTICLE - An article or item on the Town Warrant. There are four standard financial articles that appear in the Warrant every year. The operating budget appears in the Warrant as Article 4. Article 5 is for "Supplementary Appropriations for the Current Fiscal Year" (the current fiscal year is the one that was appropriated at the previous year's Town Meeting). Prior Years' Unpaid Bills are considered as Article 6, and Article 7 is used for supplementary appropriations for previously authorized capital improvement projects. "New" capital project requests and other special items generally appear as individual articles without a predetermined order. ARTICLE TRANSFERS & TRUSTS - Projects from previous year Town Meeting article appropriations occasionally have unexpended balances not required once the project is complete. The unexpended balance becomes available for future Town Meeting appropriation. Trust fund monies will occasionally be released by the Trustees of Public Trusts to support approved recreation, human services, cemeteries or library programs in accordance with the trust. ASSESSED VALUATION - The valuation of real estate or other property determined by the Town Assessor for tax levying purposes. The Commonwealth certifies the values and methodology in determining those values every three years. ASSETS — Property, plant and equipment owned by the Town. AUDIT — A comprehensive examination as to the manner in which the government's resources were actually utilized concluding in a written report of its findings. An accounting audit is intended to ascertain whether financial statements fairly present the financial position and results of operations of the Town. The Town is required to conduct an audit annually. AVAILABLE FUNDS ( "FREE CASH ") - The amount certified annually by the Dept of Revenue that represents the unreserved fund balance less all outstanding tax receivables. This balance is created when actual revenues exceed those estimated and/or expenditures are less than appropriations for any given fiscal year. These funds may be appropriated by Town Meeting as a resource for the next fiscal year's operations or any other purpose authorized by state statute. BOND - A written promise to pay a specified sum of money, called the face value or principal amount, at a specified dates in the future, called the maturity date(s), together with periodic interest at a specified rate. The difference between notes, usually one year or two years in length and a bond is that the latter runs for a longer period of time. State statute and the Board of Selectmen establish the length of a bond repayment. FY 2008 Recommended Budget & Financing Plan B -1 Glossary BOND ANTICIPATION NOTE (BAN) — A temporary note issued for no more than one or two years. This is commonly used to defer the initial pay down of debt or to accommodate reimbursement for borrowed notes from a private source or other governmental entity. BUDGET - A plan of financial operation embodying an estimate of proposed expenditures for a given period with proposed means of financing. Lexington's budget is a financial plan that is established for a single fiscal year that begins on July 1 and ends on June 30. BUDGET MESSAGE (Town Manager's Transmittal Letter) — The opening section of the budget that provides the Board of Selectmen, Town Meeting Members, and the general public with a general summary of the most important aspects of the budget, changes from the current and previous fiscal years, and the recommendations of the Town Manager. CAPITAL EXPENDITURE - A major, non - recurring expenditure involving land acquisition, construction or major rehabilitation of a facility, or purchase of equipment costing $25,000 or more with a useful life of five years or more. CAPITAL IMPROVEMENT PROGRAM (CIP) - A financial planning and management tool which: identifies public facility and equipment requirements; places these requirements in order of priority; and schedules them for funding and implementation. CEMETERY FUND - See Special Revenue Fund. CHAPTER 90 - Massachusetts General Laws Chapter 90, Section 34 authorizes the Commonwealth to allocate funds to municipalities through the Transportation Bond Issue for highway construction, preservation and improvement projects that create or extend the life of capital facilities. Routine maintenance operations such as pothole filling and snow and ice removal are not covered. The formula for determining the Chapter 90 level of funding is based on a municipality's miles of public ways, population and level of employment. Municipalities receive Chapter 90 funds on pre- approved projects on a reimbursement basis. CHERRY SHEET - The State allocates a portion of generated revenue to municipalities each year for education and general governmental expenditures. The amount of state aid each community will receive is itemized in a financial statement printed on cherry colored paper (thus the name). The amount of reimbursement is a function of the State budget. Towns usually receive notification in late summer, subsequent to the beginning of the fiscal year. COMPETITIVE BIDDING PROCESS — the process following State law requiring that for purchases of $25,000 or more a Town must advertise, solicit and publicly open sealed bids from prospective vendors. After a review period, the Town Manager then awards a contract to the successful bidder. CONTINUING BALANCE ACCOUNTS — Continuing Balance Account: At the end of a fiscal year, any unexpended balance in a continuing balance account carries forward to the next year as a type of reserve against future liabilities related to the account. Massachusetts General Laws provides for a number of continuing balance accounts including those for: workers compensation claims, property and liability uninsured losses, and unemployment compensation claims. A continuing balance account is also typically used to fund compensated absence liabilities, facility repair accounts and equipment replacement accounts.. DEBT EXCLUSION - The amount of taxes assessed in excess of the Proposition 2 -1/2 levy limit for the payment of debt service costs attributable to a vote of the electorate. Two - thirds of the Selectmen and a majority of citizens voting must approve the exclusion. These funds are raised to retire the debt service for the project. They are not added to the tax levy limit for the following fiscal year. FY 2008 Recommended Budget & Financing Plan B -2 Glossary DEBT SERVICE - Payment of interest and principal on an obligation resulting from the issuance of bonds. DEPARTMENT — A division of the Town that has overall management responsibility for an operation or group of related operations within a functional area. DEPRECIATION — 1) Expiration in the service life of capital assets attributable to wear and tear, deterioration, and inadequacy of obsolescence. 2) That portion of the cost of a capital asset that is charged as an expense during a particular period. Depreciation is based on historic costs not replacement value. EFFICIENCY MEASURES — Indicate how well resources are being used. They include cost - per -unit and productivity indicators. ELEMENT - The smallest unit of budgetary accountability, which encompasses specific and distinguishable lines of work performed for the purpose of accomplishing a function for which the Town is responsible. ENCUMBRANCE — To encumber funds means to set aside or commit funds for a future expenditure. Encumbrances include obligations in the form of purchase orders, contracts or salary commitments, which are chargeable to an appropriation and for which a part of the appropriation is reserved. ENTERPRISE FUND - An account supported by user fees for a specific service that the Town operates as a separate "business" (e.g. Water, Sewer, Recreation). Enterprise funds do not depend on taxes for operating revenue as user fee revenue and expenses are balanced over the long run. Budgeting for all Enterprise Funds is done on a Generally Accepted Accounting Practices (GAAP) basis. EXPENDITURE — Decrease in net financial resources for the purpose of acquiring and providing goods and services. EXPENSES — Outflows or other using up of assets or incurring of liabilities during a period from delivering or producing goods, rendering services or carrying out other activities that constitute the entity's ongoing major or central operations. Expenses consist of the following objects of expenditure: Utilities, Supplies and Materials, Contractual Services, and Equipment. FINES & FORFEITURES - Revenue collected from court fines, penalty charges for overdue taxes along with non - criminal fines are included in this category. FREE CASH - see Available Funds and Unreserved Fund Balance. FUND BALANCE — The excess of assets over liabilities which is therefore also known as surplus funds. A negative fund balance is a deficit. FUNDING SOURCE — The specifically identified funds allocated to meet budget requirements /expenses. GENERAL FUND - Revenues derived from the tax levy, state aid, local receipts and available funds are considered General Fund revenues. The General Fund is distinguished from Enterprise Funds and Special Revenue Funds. GFOA — Government Finance Officers Association of the United States and Canada. The G.F.O.A.is a professional organization of governmental finance officers. The Town has been awarded the Distinguished Budget Presentation Award annually since the fiscal year commencing July 1, 2001. GRANT — A contribution by one government unit or outside agency to another governmental unit. The contribution is usually made for a specific purpose but is sometimes for general purposes. INVESTMENT INCOME - The Town earns interest on cash held in savings accounts and invested in short term securities. The investment goal is to ensure that all funds are invested. The term of these is FY 2008 Recommended Budget & Financing Plan B -3 Glossary investments is short -term and risk adverse. The Treasurer is very restricted as to the instruments in which investments can be made. The amount of investment income is a function of the amount of funds invested and the interest rate. LIABILITY — Debt or other legal obligation which must be paid, renewed or refunded at some future date, but does not include encumbrances. LOCAL RECEIPTS - A category of revenue sources including school department charges for services, investment income, fines and forfeitures, building permits and excise taxes. These revenues are not considered part of the Proposition 2 '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 —Massachusetts Water Resources Authority OBLIGATION - A commitment to pay a particular sum of money (e.g. as required by contract or a bond). OPERATING BUDGET — The portion of the budget that pertains to daily operations, which provide basic services for the fiscal year. The operating budget contains appropriations for such expenditures as personnel, supplies, utilities, materials, travel, and fuel and the proposed means of financing them. OPERATING EXPENDITURE - An ongoing or recurring cost of performing a function or providing a service. Operating expenditures include personal services, supplies and materials, utilities, contractual services, minor equipment, and debt service. OTHER EXCISE (Hotel /Motel and Jet Fuel) - Lexington hotels and motels charge a 9.7% room tax to guests in accordance with local option legislation. The Town of Lexington receives 4% of this tax in semi- annual installments (See page 12 of the Revenue Section). OTHER FEES AND CHARGES - Revenue is received from fees or charges by the Inspectional Services, Engineering and Planning Departments, and the Department of Public Works. Also included in this category are collections from ambulance fees, municipal liens, and building rentals. OUTCOME MEASURES — Indicate how well a service accomplishes the intended purpose. Outcome indicators can be defined as measures of the quality of the program outputs, such as responsiveness, timeliness, compliance, accuracy and customer satisfaction. OVERLAY - The amount raised in the tax levy for funding abatements granted by the Board of Assessors due to overvaluation. OVERRIDE - An action taken by the voters of the town to exceed the limit placed on tax revenue growth by the State tax limitation law known as Proposition 2 ' /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 LEXPRESS transportation services, Police Department personal services, parking lot maintenance costs, and Department of Public Works expenses FY 2008 Recommended Budget & Financing Plan BA Glossary directly related to parking lot maintenance PERFORMANCE MEASURES — Specific quantitative and qualitative measures of work performed as an objective of the department. Performance Measurement Systems are generally comprised of the following indicators: workload measures, efficiency measures and outcome measures. PERSONAL SERVICES — A line on the program, subprogram and element sheets which refers to the total of the following objects of expenditure: Wages, Overtime, and Other Compensation. PROGRAM - A group of related activities performed by one or more organizational units for the purpose of accomplishing a function for which the Town is responsible. PROGRAM BUDGET — A budget that focuses upon the goals and objectives of an agency or jurisdiction rather than upon its organizational budget units or object classes of expenditures. PROPOSITION 2 '/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 sports pay fees for these services. Revenue collected from these fees covers the costs of maintaining facilities, providing coaches and referees, and recreation program management, as well as some recreation related capital improvements. These recreation programs are managed through a Recreation Enterprise Fund. RESERVE FUND - An amount set aside annually within the budget of a city or town to provide a funding source for "extraordinary and unforeseen" expenditures. In a town, the Finance (or Appropriation) Committee can authorize transfers from this fund. RETAINED EARNINGS — The equity account reflecting the accumulated earnings of the enterprise funds. RESOURCES - Total dollar amounts available for appropriation including estimated revenues, fund transfers, and beginning fund balances. REVENUE - Budgetary resources. The various revenues the Town receives are listed in the Revenue Summary in the Budget Overview section. SCHOOL BUILDING ASSISTANCE PROGRAM (SHAH) — A program started by the Commonwealth of Massachusetts for the purpose of assisting municipalities in the reconstruction and renewal of its public schools. SCHOOL REVENUE - Revenue received by Lexington Public Schools from athletic fees, rental of school facilities, and bus transportation fees is included in this category. SENIOR MANAGEMENT TEAM — A group of top managers including department heads from eleven departments and the Town Manager's Office. There are two other cross - department teams in the Town organization: a Management Strategies Group of selected middle managers, and an Employee Strategies Group of selected line employees. SEWER & WATER CHARGES - The Town operates Water and Sewer Enterprise Funds to manage these municipal operations. Users of sewer and water services provided by the Town pay charges FY 2008 Recommended Budget & Financing Plan B -5 Glossary depending upon usage. Revenue received from charges for sewer and water services is used to fully support the costs of utility operations, such as Massachusetts Water Resources Authority (MWRA) assessments, debt service obligations, personal service costs, and capital projects. Charges for services are based on an eight -tier block rate structure corresponding to usage. Charges rise as usage increases. The Town pays the MWRA assessments to supply quality water and dispose of Town sewage. Large increases in water and sewer rates have and will continue to occur as the MWRA raises assessments to cover their costs for sewage treatment and Boston Harbor clean -up efforts. SPECIAL REVENUE FUND - A group of accounts that are funded by revenues from other sources such as the Parking and Cemetery Funds. STABILIZATION FUND — Massachusetts General Law Ch.40, Sec. 5B, allows a municipality to appropriate in any year an amount not exceeding ten percent of the amount raised in the preceding fiscal year; the aggregate amount in the fund shall not exceed ten percent of the equalized valuation of the municipality. The treasurer shall be custodian of the fund and may invest the proceeds legally; any interest earned shall remain with the fund. Money from the Stabilization Fund may be appropriated for any lawful purpose by two- thirds vote of Town Meeting. SUBPROGRAM - A group of related activities categorized within a related program by division or department. TAX LEVY - The total amount to be raised through real estate and personal property taxes. Lexington property owners pay taxes to the Town based on the assessed value of their real and /or personal property. Each year the Board of Selectmen conducts a tax classification hearing to determine a tax rate. The Town Assessor makes adjustments to real estate values in order to properly reflect fair market value. In addition to real estate, businesses may also pay a personal property tax (set at the commercial rate) based on the value of their professional equipment, furniture and fixtures. The amount of taxes a property owner pays is determined by multiplying the applicable tax rate by the valuation. For example, if the tax rate is $10 and a property's assessed value is $100,000, the property owner will pay $10 times $100,000 /1,000, or $1,000. Tax levy revenues are the largest source of funding for the Town. These revenues support most school, police, fire, public works, library, and general governmental services to the community. TAX LEVY LIMIT - The maximum amount that can be raised within Proposition 2 ' /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 2007 Recommended Budget & Financing Plan B -6 Glossary