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HomeMy WebLinkAboutBudget Book - Fiscal Year - 2020 - 2021 2020-2021 Proposed CITY & SCHOOL DISTRICT BUDGETS South Burlington, Vermont Homestead: City Tax Rate $0.5542 + *School Tax Rate $1.7829 = $2.3371 Non-Homestead: City Tax Rate $0.5542 + *School Tax Rate $1.8394 = $2.3936 *ESTIMATED SCHOOL TAX RATES SPENDING SUBJECT TO VOTER APPROVAL ON MARCH 3, 2020 Public Hearing F.H. Tuttle Middle School Monday Cafeteria March 2, 2020 500 Dorset Street 7:00 p.m. So. Burlington, VT Steering Committee Helen Riehle, Steering Committee Chair and Elizabeth Fitzgerald, Steering Committee Vice Chair School Board Elizabeth Fitzgerald, Chair Bridget Burkhardt, Clerk Martin LaLonde, School Director Alex McHenry, School Director Brian Minier, School Director David Young, Superintendent Gary Marckres, Director of Operations and Finance Amadee Denton, Business Manager City Council Helen Riehle, Council Chair Meaghan Emery, Council Vice Chair Tim Barritt, Council Clerk David Kaufman City Council Tom Chittenden, City Council Kevin Dorn, South Burlington City Manager Tom Hubbard, Deputy City Manager Summary of Key Budget Parameters City Budget Estimated City Tax Rate School Budget Estimated School Tax Rate Combined Budget Estimated Com- bined Tax Rate Year 2020-21 $57,208,145 * $0.5542 $55,865,686 ^ $1.7829 $113,073,831 $2.3371 2019-20 $60,006,766 $0.5382 $51,746,533 $1.6030 $111,753,299 $2.1412 Increase/(Decrease) ($2,798,621) $0.0160 $4,119,153 $0.1799 $1,320,532 $0.1959 Percent Increase/ (Decrease) -4.66% 2.98% 7.96% 11.22% 1.18% 9.15% *Total City budget includes all expenses for the General Fund, ^The total budget expense is reduced by, $11,291,856 in local revenue Enterprise Funds, and Special Funds.All but $16,988,422 is offset which lowers the amount needed to be raised by property taxes. by revenue. Estimated Tax Rate on Primary Residences (4) Year Value Value Value $100,000 (1) $234,724 (2) $340,959 (3) 2020-21 City $554 $1,301 $1,890 School $1,783 * $4,185 * $6,079 * Total $2,337 $5,486 $7,969 2019-20 City $538 $1,263 $1,835 School $1,603 * $3,763 * $5,466 * Total $2,141 $5,026 $7,301 Increase/(Decrease) City $16 $38 $55 School $180 * $422 * $613 * Total $196 $460 $668 (1) Per $100,000 of assessed value. (2) Average condo value in South Burlington. (3) Average Primary Residence value in South Burlington. (4) The School District tax rate is subject to change based on legislative action taken after the budget vote. * School amounts are listed prior to the impact of income sensitivity. Table of Contents South Burlington School District School Superintendent’s Letter…………………………………2-3 Bond Information…………………………………………………4 Reports by Department and School……………..……………..5-15 Staff Accomplishments and Awards………………………….16-17 Budget Overview and Additions.…………………....………..18-24 Enrollment and Staffing………………………………………25-26 Budgetary Reports……………………………………………27-35 Facilities Stewardship Plan…………………………………...36-38 City of South Burlington City Manager’s Letter………………………………………...39-44 City Manager’s Budget Message……………………………..45-48 2021 General Fund Comparative Expenditure Budget……….49-66 2021 General Fund Comparative Revenue…………………...67-72 General Fund Departmental Summary………………………..73-74 Special Funds Expenses & Revenue Budgets………………...75-77 Enterprise Funds Summary…………………………………...78-81 Proposed FY21 Municipal Utility Rates…………………………82 Capital Plan 10-Year Estimated………………………………83-87 FY21 to FY26 Debt Projection By Fund……………………..88-89 1 Dear Community Members: We welcome the opportunity to update you on our schools. The goal of this booklet is to provide you with an overview of the proposed budget and educational programs it supports. The South Burlington School District is made up of five schools:  Three elementary schools that serve our youngest students through fifth grade: Chamberlin, Orchard, and Rick Marcotte Central.  Frederick H. Tuttle Middle School serves students in sixth through eighth grade.  South Burlington High School serves students in ninth through twelfth grade. In total, we have 2,510 students enrolled this year, an increase of 35 students over the projected enrollment. For the 2020/2021 school year, enrollment is projected to increase by an additional 68 students for an estimated total enrollment of 2,578. Overall, this results in a two-year increase of 103 students. This projection includes 178 tuition students from Grand Isle County and Georgia, which is consistent with recent tuition enrollment. Providing students with a quality education remains the goal of the South Burlington School District. I remain honored to serve the District as the Superintendent. The proposed FY 2021 school year budget supports the continuation of programs currently being provided as well as many initiatives that support student learning that administrators will articulate in the pages that follow. Most importantly, the initiatives support the desired outcomes (Ends) we want all students to achieve.  Disposition for Lifelong Learning  Personal Development  Academic Proficiency  Citizenship The budget was developed after receiving input and feedback from the School Board, Administrators, Citizens Budget Advisory Committee and the Community. This proposed FY 2021 budget will:  Add two teachers at Rick Marcotte Central School and one teacher at Chamberlin School due to increasing enrollment.  Add a contingency teacher at Orchard School if the enrollment increases beyond what is projected. 2  Add .8 Full Time Equivalent (FTE) staffing at the High School to cover course offerings due to increasing enrollment, specifically for the ninth grade. The ninth-grade class expected for next year is projected to be the largest graduating class ever from South Burlington High School.  Provide required maintenance for the facilities with minimum investment at South Burlington High School and Frederick H. Tuttle Middle School due to the proposed bond item to build a new High School and Middle School.  Provide continued support for our work on Diversity, Equity and Inclusion throughout the District.  Maintain academic and co-curricular programs.  Support teacher and staff professional development so that new learning and sharing can be optimized for students at all five schools. The implication of this proposed budget for the taxpayers of South Burlington represents a 11.22% tax increase which translates into an increase of $180 on a $100,000 homestead property value (prior to the income sensitivity property tax credit for household income below $136,500). The 11.22% increase is made up of the following:  10.18% increase in the tax rate comes from the overall increase of 7.96% in the total budget expenses.  .03% is due to the slight reduction in estimated revenues.  1.09% is related to the repayment of the FY 2019 deficit in the amount of $437,267.  -2.41% is a reduction in the tax rate related to the increase in the property “yield” of $10,883 set by the State. This amount can be changed during the legislative session which would result in a change in the final tax bill.  4.00% increase is a direct result of the Common Level of Appraisal falling from 93.28% to 89.92% due to homes in South Burlington selling above the assessed value.  -1.67% is a reduction to the tax rate, as the Equalized Pupil Count increased by 39.62 over FY2020. This number is also not finalized by the State Agency of Education and if changed, would result in an adjustment to the final tax rate. Including FY 2021, the 5-year average tax rate increase is 2.05% and the 10-year average is 2.46%. As reported to you last year, the Master Planning and Visioning process has been ongoing. It was set up to inform the School Board about the condition of all District facilities. After reviewing all facilities and carefully studying a number of options, the School Board decided to move forward with building a new High School and Middle School. The Phase I report informed the District about the electrical, mechanical, and structural conditions of the two schools. Phase II of the report provided the School Board with several options including cost estimates to improve the teaching and learning spaces at the schools. The School Board made the decision to direct the architectural firm of Dore and Whittier to design a new High School and Middle School. The cost of the project is $209,588,828 and will go before the voters on March 3rd. In closing, I wish to thank the entire community for the ongoing support and commitment to our students. 3     In order to lay the foundation for the education of the next several generations of the city’s children, the South Burlington School District is proposing the construction of a new middle school (MS), high school (HS), and physical education and athletic center (PEAC) on the existing Dorset Street campus. The District developed the proposal through years of study about how to address aging infrastructure systems, accessibility, health and safety, overcrowding, growing enrollment, and significant changes to how we educate our children since the current buildings were constructed in the early 1960s. Many options were considered ranging from renovations to repair infrastructure only, through renovations to address varying levels of infrastructure, capacity, and educational needs, to new buildings that address all infrastructure and educational needs. Ultimately the board determined that new buildings addressed the needs identified in the studies in the most complete, least disruptive, healthiest and safest way. Infrastructure-only renovations were rejected because they would still require a minimum investment of $55 million, would have little tangible impact on the educational program, would not solve increasing capacity challenges, and would require years of students learning in buildings that were under construction and temporary trailers. The new buildings are designed to better support today’s teaching models and the needs of today’s students and will have the flexibility to adapt as those models and needs continue to evolve over the next several decades. The proposed project includes a 145,700 sf middle school, a 197,900 sf high school, and a 89,700 sf PEAC that will house the athletic spaces and health classrooms that would otherwise be included in the high school plus a 200-meter indoor track. The changes the new facilities will bring to South Burlington Middle and High Schools will be far more than changes to the buildings. Changes in educational design will provide our students with environments that will assure that the proud tradition of high-quality education in South Burlington will continue to be a distinguishing component of this community for the next several decades and multiple generations of students. The budget for the project that voters will be asked to approve is $209,588,828. The project will be financed by a series of bonds that will be repaid over 32 years. The project will appear as a series of items on the Town Meeting Day ballot on March 3, 2020. For complete details including tax impact relating to this project, go to https://www.southburlingtonvtschools.com/ . March 3, 2020 Bond Question  4 OFFICE OF OPERATIONS AND FINANCIAL MANAGEMENT Director of Operations and Financial Management: Gary Marckres Address: 550 Dorset Street Phone: 652-7055 Our Operations and Financial Management team experienced an extremely high-paced year to finish FY 2019 and begin FY 2020. The teams highlighted below worked extremely hard to keep pace with the requirements necessary to support the students, staff, and buildings of the South Burlington School District. The Business Services Office continues to respond to the challenges brought on by the volume of work and the pace of changes to school finance during FY 2020. FY 2021 will prove to be another challenging year with the continued changes and improvements to our financial accounting system, uniform chart of accounts, and student information systems. For FY 2021 we will also continue to build on positive collaborative progress with our Human Resources Office to provide improved efficiency in payroll, employee attendance, and employee health care benefits management. We are fortunate to have dedicated, flexible professionals with the ability to manage this level of simultaneous change in business services systems. Facilities Management had an extremely busy FY 2020. Most importantly, our maintenance and custodial services staff did a great job of keeping our buildings and grounds safe, clean, and environmentally supportive for students and staff. This group handled lead testing and mitigation very efficiently and responded well to the requirements and the work needed to complete the process. The outdoor restroom project was completed, with District facilities and operations personnel acting as the general contractor and completing some of the typically provided sub- contractor roles for a project of this type. This effort resulted in considerable cost savings for taxpayers. The ten-year and beyond Facilities Stewardship Plan will depend largely on the community decision relative to the bond vote on Town Meeting Day. Significant projects at the high and middle schools will be scheduled for School Board consideration if required. Transportation Services continues to work hard to mitigate the shortage of qualified drivers. We share the frustration that late and inconsistent service causes our families. For FY 2021, we will continue our focus on the challenges in driver staffing. We have purchased transportation routing 5 software for implementation in FY 2021 to add efficiency and improve communication and information sharing. Nutrition Services continues to deliver high-quality food to students and staff while improving the efficiency of their operations in FY 2020. The implementation of enhanced point-of-sale software was very successful, creating more flexible payment options for students and staff, and better tracking for food safety and food allergy information. The recently completed FY 2020 federal nutrition services audit was exceptional and the professionalism of the staff was highlighted during the out brief. For FY 2021, the nutrition services program will continue improving high-quality offerings and attention to customer service. The Safety and Security program expanded during FY 2020 with one additional Campus Safety Officer and reconfigured coverage to include limited elementary school support. This effort, combined with our highly successful three-member School Resource Officer team from the South Burlington Police Department, makes our district a leader in safety and security programs for Vermont schools. For FY 2021, we are proposing the addition of two Campus Safety Officers to reach our goal of full staffing for all District schools. The FY 2021 budget also includes the addition of an app-based emergency notification system that allows users to notify administrators, police, fire, emergency medical personnel, and 911 of type-specific emergencies with a single push of a button on their mobile device. Finally, our team of over 85 operations and finance employees shares this mission and goal: “The Operations and Financial Management team supports the mission of the South Burlington School District and the goals of the Superintendent through efficient, responsible resource management and coordinated, collaborative operational support. Our goal is to maximize the impact that resources provide for our students, and deliver quality support for all stakeholders in the areas of: business services, safety and security, nutrition services, facilities maintenance, and transportation services.” Without the drive for continued improvement from our team, reaching this goal would be impossible. I am grateful for their dedication and effort, and look forward to their continued success in FY 2021. 6 THE OFFICE OF LEARNING Director of Learning: Michael Martin Address: 500 Dorset Street Phone: 652-7390 “Sharing, Caring, Learning Together” Since teachers are our most important resource in raising student outcomes, teacher compensation remains the largest part of our district’s budget. In addition, South Burlington School District (SBSD) invests significantly in the ongoing professional development of our teachers so that all of our students can successfully meet our District Ends, namely, a disposition for lifelong learning, academic proficiency, personal development, and citizenship. SBSD invests in several areas in order for teachers to engage in lifelong learning as they incorporate the most current research-based instructional strategies into their teaching practice, including, but not limited to the investments that follow. Instructional Coaches SBSD employs part-time and full-time coaches to provide direct support to teachers in English Language Arts, Math, and instructional practice across disciplines. Our instructional coaches are instrumental in helping teachers develop common assessments, analyze student data, and identify specific student needs. Coaches also provide teachers with instructional resources and expertise in best practices, as needed. SBSD is currently piloting coaching cycles, whereby coaches help teachers set student-centered goals, conduct peer observations and modeling, and guide teachers as they try out new approaches in their classrooms. Information Technology Integrationists SBSD employs part and full-time information technology integrationists in order to provide timely support to teachers in the process of developing high-impact strategies for technology in the classroom. SBSD Information Technology Integrationists provide specialized support for teacher and student innovation with technology for education, as well as ongoing support for teacher fluency with our learner management and student information systems. Teacher Mentors SBSD pays stipends to qualified teachers on staff to serve as mentors to our newly hired teachers. Teachers who are new to the profession are assigned a mentor for their first two years, and teachers who are new to SBSD are assigned a mentor for their first year only. In addition, SBSD pays a stipend to one program coordinator who works with mentors to ensure high-quality support is provided to new teachers on an ongoing basis. The teacher mentor program is based on the Danielson Framework for Teaching (FFT), which is also the District’s framework for teacher evaluation. 7 Tuition and Conference Reimbursement SBSD makes available each year to teachers funds to reimburse the cost of college courses that advance teacher professional learning goals. Teachers may receive reimbursement for up to six graduate credits not to exceed the cost of one winter-rate, three-credit course charged by the University of Vermont. Teachers may also receive funding to attend conferences that support their professional practice in the District. This investment provides teachers the opportunity to seek out and participate in the professional learning experiences they find most relevant to their teaching practice. Embedded Professional Development SBSD provides time for teachers to grow professionally during their contracted work hours. For example, in recent years, districtwide inservice days have provided sessions on diversity, equity, and inclusion. For the 2019-20 school year, Teacher Learning Communities (TLC) have focused on top school priorities, including, but not limited to literacy & math instruction, proficiency-based learning, and restorative practice. Side by Side Professional Development SBSD pays for groups of teachers, coaches, and administrators to attend conferences and workshops together, so that they can share new insights and plan the best way to disseminate new learning upon their return to school. This approach underlines the importance of having administrators and teachers work together to lead school improvement efforts. Curriculum Camp and Summer Work SBSD pays teachers an hourly rate to revise and improve curriculum during the summer months. In recent years, the District has also sponsored a Curriculum Camp led by national and local experts on Universal Design for Learning (UDL), Literacy & Math Instruction, and Proficiency-Based Learning with administrators, coaches, and teachers attending professional development sessions together. This investment allows our teachers to redesign units of study, assessments, and learning activities to reflect the most current research-based practices. 8 EDUCATIONAL SUPPORT SYSTEMS Director of Educational Support Systems: Joanne Godek Address: 500 Dorset Street Phone: 652-7253 Student Support Services has a Multi-Tiered System of Educational Supports (MTSS) to efficiently and effectively monitor student progress. Teams of professionals meet regularly to review progress and develop strategies to be implemented universally in the classroom as well as plans for specific targeted or intensive interventions. The goal is for every student to participate fully in optimal learning environments in classrooms. The MTSS process is: a problem solving process; a school-wide instruction and intervention system, both behavioral and academic; a shared responsibility; and a defined process using assessments to make data-based decisions for student success on a rapid cycle for accelerated learning. Each school has a model of service that allows for student success. The elementary schools have one special educator per grade level and one Speech Language Pathologist to provide instruction to increase the rate of improvement for students on an Individualized Education Program. The middle school has a model for co-planning and co-teaching with a special educator on each team, plus two intensive needs special educators and a Speech Language Pathologist. The High School continues their model of co-planning and co-teaching within departments, two alternative programs, a Speech Language Pathologist and a transition academy for learners with developmental disabilities. Paraeducators are assigned to students with complex needs as needed and identified through a process at the district level. These assignments are reviewed annually to develop meaningful inclusion. As classrooms redesign their learning and students gain skills the positions may be faded for some. There continues to be a high number of students with intensive disabilities. The District Interdisciplinary Team (Psychologists, Board Certified Behavior Analysts, Speech Language Therapist, Occupational Therapist, and Physical Therapist) supports student teams. Currently we have Essential Early Education Preschools at each elementary school and an Early Childhood Special Educator and Speech Language Pathologist that consult to our Partner Preschools in Chittenden County. To learn more about Educational Support Services go to our tab on the District website. 9 SOUTH BURLINGTON HIGH SCHOOL Principal: Patrick Burke Address: 550 Dorset Street Phone: 652-7000 South Burlington High School (SBHS) population has been steady over 920 students for the past several years. Contrary to the larger state-wide trend, the SBHS enrollment has stayed stable or increased for a number of years. Currently, SBHS enrolls around 178 tuition students, most coming from Georgia and Grand Isle County in the Lake Champlain Islands. Students from these communities may choose to access funds allowing them to attend any public or private high school. Choice students elect to attend South Burlington High School for a variety of reasons including community culture, academic programming, co-curricular, and logistical convenience. These tuition students make up about 20% of the South Burlington High School population. The tuition dollars that flow into South Burlington account for the education of these students while also helping the SBHS to maintain broad offerings in and out of the classroom. SBHS consistently performs well above the state average in standardized tests and was the highest Vermont school listed in the top 100 high schools in America (77th) by the National Center for Educational Statistics. For the past several years, including 2018 and 2019, SBHS was named the top public school in Vermont by multiple external entities including Niche and MSN Money (Microsoft).* All freshmen at SBHS enroll in heterogeneous classes in English, Science, and Social Studies. Math and World Language are based on previous exposure to the material. Students in grades ten to twelve may select from college preparatory, honors, or 14 Advanced Placement courses. Approximately 10% of students receive special education services. All students are required to take 4 years of English and 3 years of Social Studies, Mathematics, and Science, a year and a half of Physical Education, one year of 10 Fine/Performing Arts, and a semester of Health and Technology. A variety of elective courses, including five World Languages, fill the remainder of students’ schedules. SBHS offers a variety of co-curricular activities for its students. In 2017-2018, 74.6% of students participated in at least one activity or sport. SBHS students have access to two local technical centers. In addition, SBHS participates in the Vermont Virtual Learning Cooperative, allowing our students to take a wide array of online classes. There are a broad range of local businesses who accept SBHS students in internships and for shadowing experiences. These students are coordinated and supported through either The Career Development Center (CDC) or the Big Picture Program which requires all of their students to do an internship often two days a week. Recent changes to our master schedule are designed to facilitate opportunities for both internships, employment, and dual enrollment opportunities. The State of Vermont funds two dual enrollment courses for all Vermonters from the end of their 10th- grade year until their graduation. In addition, the state funds an Early College opportunity covering the cost of tuition for students who want to spend their senior year in a college setting. In 2019-20 SBHS had 20 members of the class of 2020 enrolled in Early College. To help with access whenever possible SBHS provides transportation for students to CCV in Winooski. Approximately 80% of SBHS graduates continue their education beyond high school, accessing a wide range of post-secondary options including technical schools, and two- and four-year colleges – including many of the most competitive universities in the US. SBHS provides multiple opportunities for student recognition. Art exhibits, choral and band concerts, and drama performances provide arenas for showcasing the creative talents of students. Our student successes in their academic and athletic endeavors are celebrated at the school-wide Academic Awards Night, the All-Sports Banquet, the National Honor Society induction and the posting/publication of the quarterly honor roll. Our school website, social media feeds, and the local newspaper regularly boast about student involvement, innovation, and achievement of local, state and national honors. Sources: https://thebestschools.org/rankings/best-public-high-schools-us/ https://www.msn.com/en-us/money/careersandeducation/the-best-public-high-school-in-every-state/ss- BBN1tat#image=11 https://www.niche.com/k12/search/best-public-high-schools 11 FREDERICK H. TUTTLE MIDDLE SCHOOL Principal: Karsten Schlenter Address: 500 Dorset Street Phone: 652-7100 “Working Together to Make a Difference”   Frederick H. Tuttle Middle School provides a well-rounded, challenging and engaging curriculum to all students in a safe learning environment. Our highly qualified staff is well prepared to provide the necessary direction, guidance and support to our students in an ongoing educational transformation that prepares them to become lifelong learners, productive citizens and caring members of their community Students are placed on six educational teams to create a sense of community and belonging that addresses the social emotional needs of our students at the middle level. All students are exposed to a rigorous and challenging curriculum and a well-rounded educational experience to become proficient in all subject areas. Every student is enrolled in either French or Spanish and has access to an exceptional visual and performing arts program as well as a variety of exploratory options. All students receive a computer device and have access to state-of-the-art technology that facilitates learning in a meaningful fashion. Our educational professionals have received extensive training in proficiency-based learning, Universal Design for Learning (UDL), the Common Core State Standards (CCSS), Next Generation Science Standards (NGSS), STEM technology, effective inclusion of all students as well as the meaningful integration of technology. Our extra-curricular program provides exceptional opportunities for students to become involved in academic clubs and enriching activities, leadership functions, athletic involvement and our outstanding performing arts program. Our students are prepared to become resilient and mindful citizens who display our core values of equity, diversity and inclusion.      12 RICK MARCOTTE CENTRAL SCHOOL Principal: Brent Coon Address: 200 Market Street Phone: 652-7200 Rick Marcotte Central School (RMCS) is located at 200 Market Street. RMCS sits in an ever-changing part of our wonderful city. We are home to 396 students in grades Pre-K through 5 who are served in twenty classrooms and in a building where space is at a premium. Our sixty dedicated staff members strive to provide a wealth of learning experiences that afford students the opportunity to reach their maximum potential. Collectively, our job is to facilitate the growth and development of our students with the goal of creating caring, competent, knowledgeable, and responsible citizens of the future. Our emphasis on PBIS, Responsive Classroom, and Social Emotional learning supports our priority of creating a positive school learning environment where, “Everybody is Somebody.” Students participate in daily morning meetings, activities, greetings, and other experiences that foster the enhancement of self- esteem and build a sense of community. Our school counselors and social worker supplement this emphasis through a focused approach using both individual and small group opportunities for teaching and learning. Along with our sister schools, Orchard and Chamberlin School, we provide an excellent education for our South Burlington elementary students. Rick Marcotte staff foster academic proficiency, disposition for lifelong learning, personal development, and citizenship in every student. Our district-wide curriculum is aligned to the Common Core State Standards, the Next Generation Science Standards and the College, Career & Civic Life C3 Framework for Social Studies State Standards. For both academics and social emotional learning, we use a multi-tier system of support at the universal, targeted, and intensive levels. Special and Para-educators, in addition to our Speech and Language Pathologist, English Language Learners teacher, and literacy teaching personnel enhance the skill building and acquisition of knowledge in their daily work with students. In addition to quality instruction in the core content areas, our students are fortunate to receive exceptional instruction in health and integrated arts. Music, Physical Education, Health, Art, and Library Media are all important components to the well-rounded educational experience. We value the education and development of our children cognitively, socially, emotionally, and physically. The PTO provides financial support for dozens of school initiatives along with leading and staffing numerous school events. Parents play an integral role as partners in our quest for educational excellence. Rick Marcotte Central School is a thriving learning community with a devoted staff, talented and special children, and tremendously supportive parents and partners. Collectively, we live our motto that everyone has value, and we all contribute to the well-being, appreciation, and education of one another. 13 ORCHARD SCHOOL Principal: Mark Trifilio Address: 2 Baldwin Avenue Phone: 652-7300 “A Wonderful Place to Grow” Orchard School sits in the south-west section of South Burlington just behind Route 7. This year, our kindergarten enrollment jumped to over eighty students leaving us with a Pre-Kindergarten through fifth grade school of over 430 students. We are excited that our student population continues to grow though classroom and office spaces are tight Orchard School has an interesting dynamic combination of students coming from neighborhoods both local and a little more distant. We have students coming from around the world with extensive backgrounds and languages. Orchard has a well-trained staff working to meet challenges in education. We have a focus of updating literacy and math instruction to improve learning. There are additional workshops in working with students suffering from trauma as well as learning about restorative practices. Though we still have much work to do, the Orchard test scores on state assessments are fairly strong. Exploring equity for all students continues to be the lens for our work. The faculty at Orchard School understands students are stronger learners with a safe, positive and supportive school climate. Because of this, the staff made two major changes this school year to improve school climate. The first effort was a reboot of the Core Project, our name for PBIS (Positive Behaviors, Interventions and Supports.) The second was the implementation of Second Step, a curriculum for Social/Emotional Education. We are already observing positive changes throughout Orchard School. We continue to have an All-School Morning Meeting every week that includes greetings, celebrations and activities. It is typical to see kindergartners sitting on the laps of their fifth grade Book Buddies at each meeting. It is a special time each week which strengthens our school climate. We also enjoy a strong relationship with parents and the community. Orchard School’s PTO and volunteers are a huge component of our strong school culture. This year, the Drama Volunteers have produced the musical, Peter Pan, which included many students from the fourth and fifth grades as well as a third grade chorus. Orchard School hosted its third annual Fun Run that raised funds in October for school enrichment and playground upgrades. Orchard School is proud of its gardens which are frequently cultivated by the students (and parents). We also enjoy a Farm-to-School program in collaboration with the non-profit organization partner, Common Roots. Orchard School works to be a very inclusive school that welcomes children from all cultures, socio-economic levels and abilities. We continually work to live up to our motto, “Orchard School, A Wonderful Place to Grow.” 14 CHAMBERLIN SCHOOL Principal: Holly Rouelle Address: 262 White Street Phone: 652-7400 Welcome to Chamberlin School, a special place where the pursuit of lifelong learning is nurtured by the active participation of students, parents, and teachers. Where caring and concern for one another foster responsible citizenship. Where everyone is encouraged to be a part of a warm, supportive, growing family. Located on 262 White Street, Chamberlin School sits amidst wonderful neighborhoods on the northeast side of South Burlington. We are home to approximately 270 students, grades Pre-K-5, including one of the South Burlington School District preschool programs and a School’s Out preschool program. We have a diverse student population with approximately 20 different languages spoken in the homes of our families. Chamberlin celebrates a strong connection with our community as we host Retired and Senior Volunteer Program (RSVP) and South Burlington School District mentor volunteers, and partnerships with the University of Vermont and many other community organizations. Along with our sister schools of Orchard School and Rick Marcotte Central School, we provide an excellent education for our South Burlington elementary students. Chamberlin staff foster academic proficiency, disposition for lifelong learning, personal development, and citizenship in every student. Our curriculum district wide is aligned to the national Common Core State Standards, the Next Generation Science Standards and the College, Career & Civic Life C3 Framework for Social Studies State Standards. We use a Multi-Tiered System of Support for academics and social emotional learning to provide supports at the universal, targeted and intensive levels. Along with our academic curriculum, we use a program called Second Step, to foster learning skills, empathy, problem solving and emotion management. New this year, we have a multi age advisory once a month called Wolf Pack Time. During this advisory, students learn the aspects of restorative circles to share their voices and build relationships in our school community. We strive for school success for all of our students by offering learning opportunities that promote the whole child. This school year, Chamberlin School was again recognized for the second year in a row, as a 2019 VT Positive Behavior Intervention Support System (PBiS) Exemplar School. Sustained implementation in VT PBiS, includes staff coaching on evidence based classroom management strategies which, is having positive effects on our school climate. Along with our other South Burlington schools, we participate in the Farm-to-School program, which includes monthly Vermont food lessons, taste testing, and gardening. Chamberlin also has a Girls On The Run program for grades 3-5. Our PTO hosts annual events such as our fall Harvest Festival and our spring Fun Run, in addition to family movie nights. As a school located near many family homes, we participate in the VT Safe Routes to School (SRTS) program. We work with the city and VT SRTS to promote safe and healthy options for getting to school, including walking and biking. We participate annually in International Walk to School Day and participate in VT Walk and Roll Day. Our elementary students have many opportunities to become inspired to make a difference in the world! 15 STAFF ACCOMPLISHMENTS AND AWARDS August 23, 2019 Administrators, Teachers, and Support Staff who have completed 10 Years of Service Michelle Fretta ................... Consulting Teacher ................................ High School Fred Haulenbeek ............... Transportation ........................................ District Corey McKenzie ................ Special Education Teacher ..................... FHT Middle School Bob Metz ........................... Social Studies Teacher........................... High School Jerry Normandin ................ Duty Assistant ........................................ High School Kelly Philbrick .................... Account Payable .................................... District Daniel “Amadou” Suplee-DiFranco …..School’s Out ......................... RM Central School Mark Trifilio ........................ Principal .................................................. Orchard School Amy Verrill ......................... Elementary Teacher ............................... Orchard School Emily West ........................ Language Arts Teacher ......................... High School Veronica White .................. Language Arts Teacher .......................... High School Barb Willette ...................... Transportation ........................................ District Administrators, Teachers, and Support Staff who have completed 20 Years of Service Karen Bohmann ................ Language Arts Teacher .......................... High School Glen Button ....................... Behavior Facilitator ................................. FHT Middle School Aimee Bushey ................... Music Teacher ........................................ High School Christa Chambers ............. Operations Specialist.............................. District Meg Collins ....................... Administrative Assistant ......................... District Rose Dattilio ..................... Administrative Assistant ......................... Chamberlin School Amy Frostman ................... Music Teacher ........................................ Orchard School Renee Gardner ................. Intensive Needs Teacher ........................ High School Tara Gauding .................... Paraeducator .......................................... FHT Middle School Sean Jones ....................... Physical Education Teacher ................... High School Greg Lewis ........................ Social Studies Teacher........................... High School Mark McFadden ................ Language Arts Teacher .......................... High School John Painter ...................... CAS – Mathematics ................................ High School 16 Erin Randall-Mullins .......... Health Education Teacher ...................... High School Max Skapof ....................... Science Teacher .................................... High School Christina Toner .................. Music Teacher ........................................ High School Kimberly Watkin ................ Social Studies Teacher........................... High School William Wight .................... Social Studies Teacher........................... FHT Middle School Administrators, Teachers, and Support Staff who have completed 30 Years of Service Debra Alberghini-Miller ...... Elementary Teacher ............................... RM Central School Christina Brown ................. Elementary Teacher ............................... Chamberlin School Amadee Denton ................ Business Manager .................................. District Lori Dow-Moore ................. World Language Teacher ....................... High School Mary Lou Monell ................ School’s Out ........................................... RM Central School Sue O’Brien ....................... Administrative Assistant ......................... Orchard School Melinda Tate ..................... Teacher .................................................. Orchard School Administrators, Teachers, and Support Staff who have completed 35 Years of Service Barb Gilmore ............................. Administrative Assistant ......................... RM Central School Administrators, Teachers, and Support Staff who have completed 40 Years of Service Kathryn Buley ............................ Elementary Teacher ............................... Chamberlin School Dominick Marabella Support Staff Award Glen Button ............................... Behavior Facilitator FHTMS Activities Director ...................... FHT Middle School SBSD Outstanding Teacher Recognition Raechel Barone ........................ Elementary Teacher ............................... Orchard School Phil Surks .................................. CAS – Science ....................................... High School The Theodore Manazir South Burlington School Board Award Melissa McConnell ................... Clinician ................................................. Orchard School 17 South Burlington School District Proposed Budget for FY 2021 The proposed budget of $55,865,686 represents a significant investment in the education of our South Burlington Students. This section shows how this budget supports the accomplishment of the district’s “Global Ends Policy,” which states that:  Students will successfully complete their education from the South Burlington School District ready for the next step in their lives.  They will show cultural and academic competence appropriate to grade and developmental capacity.  All graduates will be prepared for college, career, or individually determined next steps.  Further, these Ends will be met at a cost that the community will support. Budget Highlights This section focuses on the details in the proposed budget. Items covered here are revenues, expenditures, tax rates, and taxes based on household incomes. The table on the next page includes a summary of the major revenue and expenditure components of this FY 2021 budget, compared to the FY 2020 budget, with explanations following. The proposed budget of $55,865,686 constitutes an increase of $4,119,153 (7.96%) over the previous fiscal year. The major revenue and expenditure or spending categories are discussed on the next several pages. 18 REVENUES Revenues come from a variety of sources. However, for reporting in this budget, there are three major categories. These categories are: “Draw from the State Education Fund”, basically property taxes, which comprise 80% of the total, and local and state revenues, which amount to the remaining 20%. Local revenues are anticipated to decrease by $12,384 or -0.11% when compared to FY 2020. This decrease results from a slight increase in local and State revenues and a small reduction in Federal Revenues. For FY 2021, the $45,011,097 the District is requesting from the State Education Fund includes $437,267 needed to repay a deficit from FY 2019 that resulted from actual revenues being lower than projected revenues. The contributors to this reduction in actual revenues received was in tuition income, State Education Fund due to Act 85 healthcare recapture and the spending down of the Fund Balance. Special education state reimbursement grants are projected to be up a total of $471,146 or 8.65%. We expect to receive $23,554 less in federal funds next year, a decrease of 1.43%. Other state and locally generated 19 funds comprise the balance of budgeted revenues. Revenue details are shown in a table on page 29 of this booklet. EXPENDITURES Public education is a labor intensive endeavor. In this budget, salaries account for $33.2 million in expense, with benefits budgeted at $11.3 million. Together these total $44.6 million, or 80% of the total budget. Overall, salaries are up by 3.03% and benefits are projected to increase by 2.21%. Currently, there are three collective bargaining agreements being negotiated, with funds budgeted in the contingency area to account for those settlements. Health insurance premiums for FY 2021 are increasing by 12.9%. Key changes are as follows: Salaries and Benefits:  Teacher, Support Staff Union, and Administrators contracts are not settled for FY 2021.  Enrollment at the Elementary level and High School are increasing which requires the addition of 3 Elementary Teachers and .80 FTE core teaching staff at the High School.  Substitute salaries are up 45.1% due to historical spending and the increased daily rate to attract required substitutes.  Building security salaries are up $57,657 due to the addition of two positions in FY 2021, enabling coverage at all District buildings during the school year.  With the announcement of a 12.9% increase in premiums and the settlement of Act 11 (Statewide Healthcare), the health insurance expense budget is up 17.77% over FY 20 20. This increase also accounts for the proposed new staff in this budget. Purchased Professional Services is up by $307,022 or 20.29% due to preventative maintenance contracts, outside placement contracts for some of our students who have Individual Education Plans (IEPs), and remediation services for Stewardship projects. Purchased Technical Services is increasing $90,185 or 7.58%, due to legal services for negotiations of 3 bargaining groups, maintenance of vehicles and restatement of Retirement Plan documents per IRS regulations. Purchased Property Services is up by $502,971 or 72.55% due to the addition of funds to cover Facility Stewardship projects that over the past 5 fiscal years were resourced by bond funds. Other Purchased Services is increasing 9.33%. An increase in Vocational Tuition expense and offsite placement tuition for students who cannot be supported by our existing in-district programs is required. Supplies and Materials are increasing by 10.87%. This section of line items accounts for items traditionally termed “supplies” plus the district cost of fuel oil, diesel, electricity, natural gas, and the like. With the increase in enrollment, there will be the need to supply the classroom additions. There is also a Human Resource Software package in this proposed budget. 20 Equipment shows a moderate decrease of $25,811. The slight decrease comes from not needing to purchase expensive switches for our computer network in this budget year. Contingency and Transfers categories include funding for unforeseen emergencies since the undesignated Fund Balance was expended to cover past revenue losses, staffing adjustments, and changes from negotiations that are underway. There is $50,000 transfer to the Nutritional Services Fund included to cover a portion of past deficits. The increase in this category is $117,631. Discussion of Proposed Budget Changes In this budget proposal, expenses total $55,865,686, an increase of 7.96% from the approved FY 2020 budget. Pages 23 & 24 describe the additions to the budget that result in this increase. One of the drivers of the increase is an increase in staff to support increasing enrollment. Unlike many districts who are experiencing gradual declines in enrollment, South Burlington’s enrollment has been increasing for the past several years. The District has gained an additional 35 students above the estimated number for the 2019/2020 school year. Total enrollment for 2019/2020 is 2,510 students, which includes tuition students and students who participate in the Early College program. Our demographer estimates an additional increase of 68 students for the 2020/2021 school year. Equalized pupils, a two-year rolling average of our enrollment weighted for factors like grade level and number of students with certain special needs, is up to 2,579.74, an increase of 39.62 pupils versus the 2,540.12 calculated by the state for the FY 2020 budget year. The equalized pupil number is calculated by the State based on information provided by the District and is used in the calculation of the homestead property tax rate as described below. Using the criteria of Act 68, the cost per equalized pupil would increase by 9.59% over FY 2020. We are proposing with this budget that we utilize the Capital Reserve Funds established in FY 2016 totaling $300,000 to partially fund two roofing projects, one at Rick Marcotte Central School and the other at Orchard School. These roofing replacements are projects in the Facility Stewardship Plan and because there are no bond funds to help offset the overall cost to the General Fund, the use of theses reserve funds will keep the total budget expenditure increase under 8%. Property Tax Rates – The increase in expenses, combined with factors determined by the state that translate the change in the budget to a change in the tax rate – yield, Common Level of Appraisal (CLA), and equalized pupils – results in an estimated homestead tax rate needed to fund the FY2021 budget of $1.7829 per hundred dollars of assessed valuation, an increase of 11.22%. Prior to factoring in income sensitivity, the homestead property tax impact equates to a $180 annual increase on $100,000 of assessed value. The non-homestead tax rate is estimated to be $1.8394, up by thirteen cents as shown in the table below. The CLA – an estimate made by the State of how houses are appraised versus how they are actually valued by the market in South Burlington - decreased 3.36% from FY 2020, accounting for 7.19 cents of the increase in the 21 estimated homestead tax rate. It is important to note that these are estimated rates, based on the projections made by the State Tax Commissioner on December 1, 2019. While we believe these estimates are reliable, action by the State Legislature, now in session, could change the estimated rates based on a number of factors after the budget has been considered by the voters. Tax rate impact on the typical home and condominium are shown on the inside front cover of this booklet. The Statewide Projection of Homestead Tax Rates – While the final tax rate is dependent on actions taken by the legislature, the projections noted in this proposed budget make use of estimates by the Vermont Joint Fiscal Office in early December. The Statewide Non-Homestead Tax Rate - The State sets the non-homestead base rate, which is then divided by CLA. The resulting non-residential rate is multiplied by the assessed value, divided by 100, and added to the municipal tax to determine your non-homestead tax rate.   Property Taxes Based on Household Incomes – The education tax for nearly 50% of the citizens of South Burlington is based on household income as set forth in Act 68. For 2019/2020 household income below $136,500 as set by the legislature, pays their property taxes based upon income. 22 23 24 COMPARISON OF ENROLLMENT vs. STAFFING FTE’s   The above chart does not include Early College enrollment for FY 2020 and FY 2021 Equalized Pupils is a calculation of a 2 year average daily membership (ADM) then adjusted by weighting factors for students in Pre-K, Secondary grade level, Poverty, & Limited English Proficiency. This is then multiplied by a State equalization ratio. Actual student enrollment has increased by 35 students over the FY 2020 school year and the projection is an additional 68 students for the FY 2021 school year. South Burlington continues to see an upward trend in enrollment and according to McKibben Demographics, this upward trend will continue for the next 10 years. The chart below shows actual FY 2020 enrollment and projections for FY 2021 by grade level. 25 26 COMPARATIVE BUDGET General Fund and Special Revenue Funds Combined*** Revenues: FY 2019 Budget FY 2020 Budget FY 2021 Budget % Change State Property Tax $37,635,772 $40,442,293 $45,011,097 11.30% Tuition 3,043,000 2,932,000 2,656,000 -9.41% Federal Aid Programs 1,581,328 1,647,523 1,623,969 -1.43% State Aid Programs 6,433,614 6,112,874 6,605,177 8.05% Rentals 47,000 48,650 48,650 .00% Other Revenues 390,107 394,193 358,060 -9.17% Undesignated Fund Balance 555,345 169,000 0 -100.00% Total Revenue $49,686,166 $51,746,533 $56,302,953* 8.81% Expenses: Salaries $31,053,018 $31,690,290 $33,256,370 4.94% Benefits 9,634,557 10,199,499 11,346,125 11.24% Services (1) 5,415,085 5,859,328 6,991,814 19.33% Supplies (2) 1,822,828 1,770,140 1,962,622 10.87% Equipment (3) 1,170,246 1,177,505 1,151,694 -.2.19% Contingency & Transfers & Misc. 207,500 619,904 737,535 18.98% Debt Service 382,932 429,867 419,526 -2.41% Total Expenses $49,686,166 $51,746,533 $55,865,686 7.96% * Additional revenue is needed to fund FY2019 deficit of $437,267 ***Revenue & Expenses include $54,230,217 of General Funds and $1,635,469 in Special Revenue Funds. (1) Includes purchased professional services, such as legal advice, negotiations, psychological assessments, telephone, printing, property and liability insurance. (2) Includes classroom, athletic, and administrative supplies; electricity and other utilities; gasoline; textbooks; and audio-visual materials. (3) Includes funds for the purchase of computers, copiers, network, and custodial equipment. Current Debt Service 2020-21 2021-22 2022-23 2023-24 2024-25 2025-26 2026-27 2027-28 2028-29 2005 Bond 164,860 159,733 153,304 153,305 147,039 133,989 - - - 2016 Bond 179,039 176,713 174,212 171,555 168,760 165,814 162,695 159,412 156,036 2018 Bond 2022 Prop. Bond Pending Voter Approval Estimates ONLY ANNUAL TOTALS: 75,627 419,526 74,719 4,496,833 4,907,998 73,750 11,210,075 11,611,341 72,720 15,427,440 15,825,020 71,628 15,212,250 15,599,677 70,451 14,918,775 15,289,029 69,132 14,625,300 14,995,554 67,662 14,331,825 14,558,899 66,084 14,038,350 14,260,470 2029-30 - 152,603 64,487 13,744,875 13,961,965 SCHOOL DISTRICT 10-YEAR CAPITAL DEBT SERVICE BUDGET 27 Understanding The Property Tax Formula So how does Vermont get from the school budget to our property taxes? Here’s how it works: EXPENDITURES Expenditures are the total dollars a school district intends to spend. $55,865,686 MINUS LOCAL REVENUES $11,291,856 Local revenues are money the district has or is owed (e.g., federal dollars, state aid for special educaƟon, transportaƟon, tuiƟons, surplus, interest). EQUALS EDUCATION SPENDING $45,011,097* EducaƟon spending is the amount that needs to be raised by educaƟon property taxes, augmented by the EducaƟon Fund. *This includes $437,267 Of prior FY19 deficit repayment. DIVIDED BY EQUALIZED PUPILS 2,579.74 Equalized pupils is a two‐year weighted average. EQUALS EDUCATION SPENDING PER EQUALIZED PUPIL $17,447.92 EducaƟon spending divided by equalized pupils. DIVIDED BY PROPERTY TAX YIELD PER $1 OF TAX RATE $10,883 Formerly referred to as the Base Amount, which is set by the state and used to compare district’s educaƟon spending per equalized pupil. EQUALS EQUALIZED HOMESTEAD TAX RATE TO BE PRORATED $1.6032 EducaƟon spending per equalized pupil divided by property tax yield DIVIDED BY COMMON LEVEL OF APPRAISAL (CLA) 89.92% CLA is the raƟo of the town’s listed property values versus the state’s esƟmated values. The state’s value is set by actual sales averaged over three years. EQUALS ACTUAL HOMESTEAD TAX RATE (ESTIMATED) $1.7829 Equalized homestead tax rate divided by the CLA. This is mulƟplied by the Assessed value of your home and divided by 100. The resulƟng educaƟon tax is added to the municipal tax to calculate your total property tax due. However, if you make less than $136,500, your taxes can be based on a percentage of your income, rather than your property value. ACTUAL NON‐HOMESTEAD TAX RATE (ESTIMATED) $1.8394 The State sets the non‐homestead base rate, which is then divided by CLA. The resulƟng non‐residenƟal rate is mulƟplied by the assessed value, divided by 100, and added to the municipal tax to determine your non‐homestead tax rate. FY2021 Proposed Budget 28 South Burlington School District Budget Actual Budget YTD Proposed Revenues Anticipated for FY 2021 FY 2019 FY 2019 FY 2020 FY 2020 FY 2021 Revenues Revenues Revenues 12/31/2019 Revenues Revenues General Fund Property Tax Funds State Education Fund $37,635,772 $37,471,686 $40,442,293 $26,961,529 $45,011,097 Local Funds Interest Income $16,550 $19,491 $17,000 $6,122 $50,000 Rental Income $47,000 $53,169 48,650 $29,011 $48,650 E-Rate Rebates $47,000 $36,834 47,000 $14,004 $36,833 Reimbursement - Shared Services $221,557 $267,058 301,677 $34,873 $224,427 Tuition from other Districts $2,843,000 $2,469,157 2,810,000 $1,445,987 $2,556,000 Special Ed Tuition Income $200,000 $92,090 122,000 $41,567 $100,000 Miscellaneous $15,000 $15,500 21,500 $34,375 $41,800 Total Local Funds $3,390,107 $2,953,299 $3,367,827 $1,605,939 $3,057,710 State Grant Funds Special Education: Early Essential Education $165,161 $165,161 $187,421 $93,711 $199,599 Mainstream Block Grant $863,892 $863,892 920,398 $460,199 $937,522 Extraordinary Reimbursement $516,572 $494,636 279,223 $406,386 $254,470 Special Ed Expense Reimb $3,922,489 $3,889,378 3,906,759 $1,153,150 $4,355,142 Care & Custody $140,000 $168,214 150,000 $80,900 $168,214 Subtotal State Special Education Funds $5,608,114 $5,581,281 $5,443,801 $2,194,346 $5,914,947 Other State Funds: Driver Education $14,000 $8,039 $12,000 $2,810 $8,038 Transportation $580,000 $626,616 601,153 $203,319 $626,616 Voc Tuition Pass through $150,000 $0 - $0 Voc Transp, Fuel Tax Refunds & Other $70,000 $62,383 44,420 $6,728 $44,076 Total State Funds $814,000 $697,038 $657,573 $212,857 $678,730 Other Revenues: Interfund Transfers In $40,000 $0 - $0 $0 Other $50,000 $51,496 7,016 $28,492 $5,000 Total State Funds $90,000 $51,496 $7,016 $28,492 $5,000 $555,345 $169,000 $0 Total General Fund Local Revenue $48,093,338 $46,754,800 $50,087,510 $31,003,163 $54,667,484 Special Revenue Fund State Grants B.E.S.T. Grant $11,500 $10,662 $11,500 $0 $11,500 Other Grants - $14,416 - $0 - Total State Grants $11,500 $25,078 $11,500 $0 $11,500 Federal Grants IDEA $654,929 $657,644 $662,350 $159,554 $695,612 IDEA - Preschool 9,807 $10,104 11,473 $1,722 $12,134 Medicaid 375,000 $258,019 375,000 $110,641 $258,019 EPSDT 28,000 $19,630 28,000 $7,307 $28,000 Title & Other Federal Funds 513,592 $582,905 570,700 $140,434 $630,204 Subtotal Federal Funds $1,581,328 $1,528,302 $1,647,523 $419,658 $1,623,969 Total Special Revenue Funds $1,592,828 $1,553,380 $1,659,023 $419,658 $1,635,469 Total Anticipated Revenues $49,686,166 $48,308,180 $51,746,533 $31,422,821 $56,302,953** Carryover from Prior Year General Fund Fund ** Additional revenue over budget of $437,267 is for FY2019 deficit repayment 29 SCHOOL DISTRICT COMPARATIVE BUDGET General Fund and Special Revenue Funds FY 2019 FY 2019 FY 2020 Y-T-D Projected FY 2021 Adopted Actual Adopted FY 2020 FY 2020 Proposed Account Number / Description Budget Expenses Budget @12/31/19 at Year End Salaries & Wages 50110 Teacher Salaries $20,140,393 $20,043,039 $20,727,230 $7,573,624 $20,422,601 $21,538,911 50111 Co-Curricular - Student Activities $598,090 $600,034 $619,728 $302,587 $617,938 $673,935 50112 Administrator Salaries $1,739,255 $1,738,920 $1,771,667 $900,540 $1,762,075 $1,835,064 50113 Supervisor Salaries $361,563 $364,321 $364,035 $185,515 $354,471 $392,826 50114 Administrative and Support Salaries $1,267,196 $1,235,223 $1,267,209 $529,202 $1,272,223 $1,351,129 50115 Paraprofessional Salaries $2,590,799 $2,378,243 $2,362,893 $926,006 $2,347,106 $2,541,601 50118 Office Aide Salaries - Sub Salaries $163,492 $142,583 $190,509 $82,416 $192,169 $153,829 50117 &19 Recess and Lunchroom Aides $125,705 $194,606 $137,408 $59,491 $135,555 $199,051 50120 Substitute Teacher Salaries $245,225 $370,716 $255,000 $139,354 $274,708 $370,000 50121 Business Office Salaries $268,515 $310,777 $322,194 $152,753 $319,563 $337,776 50122 Maintenance Salaries $851,355 $821,887 $821,071 $445,903 $843,905 $936,384 50123 Custodian Salaries $864,832 $802,734 $860,137 $366,452 $840,941 $848,138 50124 Building Security Salaries $69,733 $113,588 $150,372 $59,412 $145,092 $208,029 50126 Long-Term Sub. Teacher Salaries $260,000 $255,483 $268,000 $110,371 $267,742 $300,000 50130 Overtime Salaries $86,350 $95,241 $95,350 $46,348 $94,388 $100,050 50132 Bus Driver Salaries $598,916 $631,109 $596,858 $285,940 $612,339 $670,727 50133 Bus Monitor Salaries $63,610 $92,461 $68,210 $46,281 $72,279 $83,871 Salaries & Wages $30,295,029 $30,190,965 $30,877,871 $12,212,195 $30,575,095 $32,541,320 Employee Benefits 50210 50217 Health Insurance $5,233,619 $5,131,353 $5,678,948 $2,102,726 $5,511,054 $6,717,680 50215 Catamount Health Program $11,191 $7,452 $10,689 $1,312 $8,950 $7,679 50220 50230 Social Security $2,238,647 $2,238,304 $2,312,389 $898,444 $2,298,551 $2,419,553 50231 33-91 Life & Disability Insurance $110,817 $111,304 $115,780 $52,846 $109,692 $148,312 50243 Employee Retirement (Support Staff)$770,980 $717,317 $732,680 $461,962 $755,908 $661,311 50251 50253 Workers' Compensation $346,993 $359,352 $348,275 $331,670 $349,489 $365,689 50260 Unemployment Compensation $30,000 $13,527 $30,000 $6,798 $27,192 $15,000 50281 50283 Dental Insurance $453,464 $354,143 $463,097 $166,977 $452,583 $523,014 50286 50288 Tuition Reimbursement $131,590 $131,996 $141,590 $52,397 $139,978 $150,000 Employee Benefits $9,327,301 $9,064,746 $9,833,448 $4,075,132 $9,653,397 $11,008,239 Purchased Professional Services 50321 50330 Purchased Services $723,685 $670,304 $1,080,602 $528,030 $1,078,555 $1,403,555 Purchased Professional Services $723,685 $670,304 $1,080,602 $528,030 $1,078,555 $1,403,555 Purchased Technical Services 50331 Benefit Plan Administration $57,000 $87,148 $60,100 $37,717 $69,148 $82,000 50334 Principal Search Services $2,000 $2,785 $2,000 $0 $1,800 $2,000 50335 Legal Services $80,000 $65,308 $80,000 $20,223 $78,593 $80,000 50336 Negotiations Services $25,000 $54,568 $30,000 $31,936 $41,900 $45,000 50337 Audit Services $22,500 $22,000 $22,500 $21,500 $22,750 $22,500 50340 Equipment Repair/Maintenance $86,632 $100,090 $102,632 $115,179 $116,510 $129,832 50341 Technical Services $10,500 $15,730 $10,000 $672 $9,835 $11,500 50343 Homebound Tutoring $7,000 $13,200 $12,000 $1,350 $11,350 $14,500 50344 Preschool Expenses $937,510 $855,923 $870,170 $472,130 $904,260 $892,255 Purchased Technical Services $1,228,142 $1,216,752 $1,189,402 $700,707 $1,256,146 $1,279,587 Purchased Property Services 50411 Water & Sewer $63,960 $66,088 $64,260 $18,940 $66,820 $68,800 50421 Refuse Removal $30,700 $42,559 $32,700 $18,621 $37,300 $46,800 50422 Snow Removal $70,000 $71,463 $70,000 $26,668 $69,689 $74,000 50430 Plant Repair Services $260,000 $190,217 $268,500 $232,502 $287,500 $726,500 50441 Rental of Land/Buildings $20,000 $20,000 $20,000 $0 $20,000 $20,000 50442 Equipment Rental $14,500 $13,560 $14,500 $3,200 $12,800 $16,000 50443 Copier Usage $96,081 $110,113 $96,077 $47,909 $97,800 $107,723 50445 Leases $56,448 $77,319 $87,819 $80,792 $92,200 $85,654 50475 Uniforms $27,800 $26,665 $29,300 $18,666 $26,800 $30,700 50485 Fire Alarm Service $7,150 $16,029 $7,150 $5,073 $7,100 $17,100 50490 Vehicle Operation $3,000 $608 $3,000 $1,173 $2,900 $3,000 Purchased Property Services $649,639 $634,623 $693,306 $453,544 $720,909 $1,196,277 FY2021 Proposed Budget 30 SCHOOL DISTRICT COMPARATIVE BUDGET General Fund and Special Revenue Funds FY 2019 FY 2019 FY 2020 Y-T-D Projected FY 2021 Adopted Actual Adopted FY 2020 FY 2020 Proposed Account Number / Description Budget Expenses Budget @12/31/19 at Year End FY2021 Proposed Budget Property Liability Insurance 50521 Property Insurance $80,836 $71,470 $80,836 $77,756 $77,756 $80,089 50522 Liability Insurance $83,105 $94,642 $83,105 $96,630 $96,630 $99,529 50524 Vehicle Insurance $11,600 $14,381 $11,600 $11,766 $11,766 $14,700 Property Liability Insurance $175,541 $180,493 $175,541 $186,152 $186,152 $194,318 Other Purchased Services 50513 50520 Student Transportation & CCTA $45,530 $16,630 $41,488 $23,706 $48,685 $61,788 50530 Telephone $119,586 $140,949 $127,561 $142,365 $155,350 $105,836 50531 Postage $21,025 $15,947 $21,025 $11,988 $20,398 $17,245 50532 Telecommunications $1,000 $768 $1,300 $384 $1,285 $900 50540 Advertising/Marketing $17,570 $19,604 $17,570 $3,695 $16,860 $17,200 50543 Recruit/Retain Non Resident Students $750 $160 $750 $0 $750 $750 50550 Printing $12,100 $10,821 $12,100 $4,619 $10,350 $12,000 50560 Tuition $1,530,421 $398,198 $1,639,346 $650,536 $1,549,576 $1,788,779 50568 Tech Center - State Distribution $160,000 $215,117 $185,000 $238,920 $238,920 $254,352 50580 Travel $21,537 $22,680 $22,607 $5,916 $21,867 $24,154 50585 50588 Conferences & Prof. Development $201,976 $146,171 $216,116 $71,625 $214,395 $215,389 Other Purchased Services $2,131,495 $987,045 $2,284,863 $1,153,754 $2,278,436 $2,498,393 Supplies and Materials 50610 Program Supplies $447,640 $335,212 $440,264 $239,761 $436,700 $434,099 50611 504 /ESS Program Supplies $6,000 $4,399 $9,000 $3,440 $8,811 $9,000 50612 General Supplies $186,789 $148,029 $191,789 $78,307 $190,800 $196,052 50613 Field Trips $12,900 $9,663 $13,950 $5,275 $13,900 $13,950 50614 Focus Supplies $1,100 $804 $1,100 $0 $1,100 $1,100 50615 Repair Supplies $98,200 $86,698 $98,200 $66,809 $98,200 $100,800 50616 Grounds Supplies $18,950 $15,645 $21,950 $3,685 $21,900 $19,750 50622 Electricity $326,200 $304,315 $326,300 $158,721 $317,442 $326,900 50623 Gas $122,300 $124,816 $130,700 $20,353 $129,000 $131,400 50624 Oil $5,000 $0 $6,500 $0 $6,000 $3,500 50626 Vehicle Fuel $96,000 $122,784 $108,788 $48,515 $107,800 $127,000 50640 Books & Periodicals $122,440 $92,299 $103,140 $55,339 $103,100 $102,278 50650 Audio/Visual Materials $11,000 $9,494 $11,000 $2,960 $10,350 $8,347 50670 Software $71,837 $66,786 $71,637 $37,179 $71,637 $127,647 50675 Software Maintenance Agreements $275,472 $273,210 $214,822 $166,615 $215,435 $292,697 Supplies and Materials $1,801,828 $1,594,155 $1,749,140 $886,959 $1,732,175 $1,894,520 Equipment 50733 Classroom Furniture Replacement $18,000 $4,380 $23,000 $6,998 $23,000 $31,000 50734 Small Equipment $150,886 $141,686 $142,826 $57,629 $143,500 $171,249 50735 Computers $517,480 $507,419 $522,680 $526,215 $527,060 $561,605 50740 Equipment $483,880 $431,497 $488,999 $35,830 $488,650 $387,840 Equipment $1,170,246 $1,084,983 $1,177,505 $626,672 $1,182,210 $1,151,694 Other Costs & Contingency 50810 50812 Dues $40,900 $40,347 $50,261 $41,625 $50,260 $45,912 50831 Interest Tax Anticipation Notes $5,000 $2,877 $5,000 $12,329 $12,329 $14,000 50840 50842 Contingency $60,000 $57,015 $461,893 $65,367 $450,000 $582,415 50890 50891 Miscellaneous $38,600 $30,562 $39,750 $19,134 $39,750 $42,610 50892 Program Evaluation $52,700 $25,201 $52,700 $25,081 $52,000 $52,300 50893 Miscellaneous Functions $10,300 $11,138 $10,300 $218 $11,500 $10,300 50894 Capital Reserve - Contingency $0 $0 $0 $0 $0 $0 50998 Transfers In--School's Out ($50,000)$0 ($50,000) ($50,000) ($50,000) ($60,000) 50999 Interfund Transfers Out $50,000 $50,000 $50,000 $50,000 $50,000 $50,000 Other Costs and Contingency $207,500 $217,139 $619,904 $163,754 $615,839 $737,537 Debt Service 50830 Interest on Bonds $117,932 $121,455 $117,342 $56,804 $117,342 $107,001 50910 Principal on Bonds $265,000 $265,000 $312,525 $312,525 $312,525 $312,525 Debt Service $382,932 $386,455 $429,867 $369,329 $429,867 $419,526 GENERAL FUND TOTAL $48,093,338 $46,227,659 $50,111,449 $21,356,228 $49,708,781 $54,324,966 31 SCHOOL DISTRICT COMPARATIVE BUDGET General Fund and Special Revenue Funds FY 2019 FY 2019 FY 2020 Y-T-D Projected FY 2021 Adopted Actual Adopted FY 2020 FY 2020 Proposed Account Number / Description Budget Expenses Budget @12/31/19 at Year End FY2021 Proposed Budget SPECIAL REVENUE FUND 50110 Teacher Salaries $396,049 $452,924 $480,190 $203,508 $467,148 $393,377 50114 Secretarial Salaries $87,014 $88,015 $89,615 $44,745 $87,732 $99,311 50115 Aide Salaries $201,912 $162,550 $167,415 $66,663 $153,759 $141,621 50132 Bus Driver Salaries $56,546 $64,456 $58,238 $28,091 $58,528 $62,932 50133 Bus Monitor Salaries $16,468 $21,770 $16,961 $10,057 $16,125 $17,809 50211 Health Insurance $164,145 $153,526 $185,756 $65,091 $169,785 $189,237 50220 Social Security $58,160 $58,275 $62,150 $26,158 $61,857 $54,701 50231 Life Insurance $2,023 $1,922 $2,221 $922 $2,200 $2,488 50232 OPEB State Teachers Retirement $55,447 $68,383 $98,471 $16,069 $89,692 $75,828 50281 Dental Insurance $16,571 $14,462 $16,998 $5,436 $11,651 $15,088 50291 Disability Insurance $10,910 $342 $455 $165 $471 $542 50330 Purchased Services $503,583 $370,400 $432,614 $191,724 $340,500 $416,684 50513 Student Transportation $0 $0 $0 $2,270 $5,380 $0 50580 50585 Travel/Conferences $3,000 $0 $3,000 $37,295 $56,750 $3,000 50610 Program Supplies $21,000 $0 $21,000 $23,845 $27,500 $68,102 50612 General Supplies $0 $0 $0 $0 $0 $0 50734 Equipment $0 $0 $0 $0 $0 $0 50810 Dues $0 $0 $0 $0 $0 $0 50810 Miscellaneous $0 $0 $0 $0 $0 $0 50999 Program Evaluation $0 $0 $0 $0 $0 $0 SPECIAL REVENUE FUND TOTALS $1,592,828 $1,457,025 $1,635,084 $722,039 $1,549,078 $1,540,720 General & Special Revenue Funds $49,686,166 $47,684,684 $51,746,533 $22,078,267 $51,257,859 $55,865,686 Many Thanks! The District would like to thank a small group of residents who volunteered to participate in the Citizen's Budget Advisory Committee this year. The commitment of time and heart is much appreciated. Citizen Budget Advisory Committee Members: Kelly Philbrick David Philbrick Charles Miller Patrick Campbell Annette Harton For a complete explanation of the district's financial condition, including the most current estimate of future pension liabilities, please use the interactive link in the online version of this budget book. https://www.sbschools.net/domain/39 32 PRELIMINARY Three Prior Years Comparisons - Format as Provided by AOE ESTIMATES ONLY District: South Burlington T191 Property dollar equivalent yield Homestead tax rate per $10,883 of spending per equalized pupil SU: South Burlington Chittenden County 10,883 1.00 13,396 Expenditures FY2018 FY2019 FY2020 FY2021 1. Budget (local budget, including special programs, full technical center expenditures, and any Act 144 expenditures)$49,268,888 $49,686,166 $51,746,533 $55,865,686 1. 2. plus Sum of separately warned articles passed at town meeting +- - - 2. 3. minus Act 144 Expenditures, to be excluded from Education Spending (Manchester & West Windsor only)-- - - - 3. 4. Locally adopted or warned budget $49,268,888 $49,686,166 $51,746,533 $55,865,686 4. 5. plus Obligation to a Regional Technical Center School District if any+- - - 5. 6. plus Prior year deficit repayment of deficit +- - - $437,267 6. 7. Total Budget $49,268,888 $49,686,166 $51,746,533 $56,302,953 7. 8. S.U. assessment (included in local budget) - informational data - - - 8. 9. Prior year deficit reduction (included in expenditure budget) - informational data - - - $437,267 9. Revenues 10. Offsetting revenues (categorical grants, donations, tuitions, surplus, etc., including local Act 144 tax revenues)$12,046,081 $12,050,394 $11,304,240 $11,291,856 10. 11. plus Capital debt aid for eligible projects pre-existing Act 60 +- - - 11. 12. minus All Act 144 revenues, including local Act 144 tax revenues (Manchester & West Windsor only)-- - - NA 12. 13. Offsetting revenues $12,046,081 $12,050,394 $11,304,240 $11,291,856 13. 14. Education Spending $37,222,807 $37,635,772 $40,442,293 $45,011,097 14. 15. Equalized Pupils 2,416.89 2,512.79 2,540.12 2,579.74 15. 16. Education Spending per Equalized Pupil $15,401.12 $14,977.68 $15,921.41 $17,447.92 16. 17. minus Less ALL net eligible construction costs (or P&I) per equalized pup -$152.46 $152.39 $169.23 $163 17. 18. minus Less share of SpEd costs in excess of $50,000 for an individual (per eqpup -$22.46 $21.94 $16.10 $21 18. 19. minus Less amount of deficit if deficit is SOLELY attributable to tuitions paid to public schools for grades the district does not operate for new students who moved to the district after the budget was passed (per eqpup)-- - - 19. 20. minus Less SpEd costs if excess is solely attributable to new SpEd spending if district has 20 or fewer equalized pupils (per eqpup)-- - - 20. 21. minus Estimated costs of new students after census period (per eqpup -- - - 21. 22. minus Total tuitions if tuitioning ALL K-12 unless electorate has approved tuitions greater than average announced tuition (per eqpup)-- - - 22. 23. minus Less planning costs for merger of small schools (per eqpup -- - - 23. 24. minus Teacher retirement assessment for new members of Vermont State Teachers' Retirement System on or after July 1, 2015 (per eqpup)-$8.62 $20.69 $23.17 $28 24. threshold = $17,386 threshold = $17,816 threshold = $18,311 threshold = $18,756 25. Excess spending threshold $17,386.00 $17,816.00 $18,311.00 $18,756.00 25. 26. plus Excess Spending per Equalized Pupil over threshold (if any +- - - - 26. 27. Per pupil figure used for calculating District Equalized Tax Rate $15,401 $14,978 $15,921 $17,447.92 27. 28. District spending adjustment(minimum of 100%)151.586% 146.553% 149.525%160.323%28. based on yield $10,160 based on yield $10,220 based on $10,648 based on yield $10,883 Prorating the local tax rate 29. Anticipated district equalized homestead tax rate (to be prorated by line 30)$1.5159 $1.4655 $1.4953 $1.6032 29. [$17,447.92 ÷ ($10,883 / $1.00)]based on $1.00 based on $1.00 based on $1.00 based on $1.00 30. Percent of South Burlington equalized pupils not in a union school distric 100.00%100.00%100.00%100.00%30. 31. Portion of district eq homestead rate to be assessed by town $1.5159 $1.4655 $1.4953 $1.6032 31. (100.00% x $1.60) 32. Common Level of Appraisal (CLA)95.98%94.51%93.28%89.92%32. 33. Portion of actual district homestead rate to be assessed by town $1.5794 $1.5506 $1.6030 $1.7829 33. ($1.6032 / 89.92%)based on $1.00 based on $1.00 based on $1.00 based on $1.00 34. Anticipated income cap percent (to be prorated by line 30)2.57%2.42%2.43%2.61%34. [($17,447.92 ÷ $13,396) x 2.00%]based on 2.00%based on 2.00%based on 2.00%based on 2.00% 35. Portion of district income cap percent applied by State 2.57%2.42%2.43%2.61%35. (100.00% x 2.61%)based on 2.00%based on 2.00%based on 2.00%based on 2.00% 36. #N/A ----36. 37. #N/A ----37. Income dollar equivalent yield per 2.0% of household income - Following current statute, the Tax Commissioner recommended a property yield of $10,883 for every $1.00 of homestead tax per $100 of equalized property value. The Tax Commisioner also recommended an income yield of $13,396 for a base income percent of 2.0% and a non-residential tax rate of $1.654. New and updated data will likely change the proposed property and income yields and perhaps the non-residential rate. - Final figures will be set by the Legislature during the legislative session and approved by the Governor.- The base income percentage cap is 2.0%. If the district belongs to a union school district, this is only a PARTIAL homestead tax rate. The tax rate shown represents the estimated portion of the final homestead tax rate due to spending for students who do not belong to a union school district. The same holds true for the income cap percentage. AOE/School Finance/bcj 06Jan16 Prior Years Comparison Z:\Shares\SBSD Business Office\ANDY\ File PriorYrsLEA33 Articles that will be on the Ballot March 3, 2020 WARNING CITY OF SOUTH BURLINGTON SCHOOL DISTRICT 2020 ANNUAL MEETING The legal voters of the City of South Burlington School District are hereby notified and warned to meet at their respective polling places at the Frederick H. Tuttle Middle School on Dorset Street, the Orchard School on Baldwin Avenue and the Chamberlin School on White Street on Tuesday, March 3, 2020, at 7:00 o'clock in the morning, at which time the polls will open, until 7:00 o'clock in the evening, at which time the polls will close, to vote by Australian ballot on the following articles: ARTICLE I ELECTION OF OFFICERS To elect two (2) Directors to the South Burlington School District Board of School Directors, one (1) Director for a three (3) year term and one (1) Director for a two (2) year term as required by law. ARTICLE II AUTHORIZATION TO ISSUE GENERAL OBLIGATION DEBT FOR CAPITAL CONSTRUCTION The South Burlington School District Board of School Directors proposes to incur bonded indebtedness for the purpose of financing construction of a new High School and a new Middle School on properties located at 500 and 550 Dorset Street at a capital construction cost of Two Hundred Nine Million Five Hundred Eighty-Eight Thousand Eight Hundred Twenty-Eight and 00/100 Dollars ($209,588,828.00) (exclusive of interest). It is expected that 0 percent of the project will be eligible for state school construction aid and therefore 100 percent of the capital construction cost, $209,588,828.00, plus interest, will be the responsibility of the South Burlington School District. So, Shall the bonds of the South Burlington School District in a principal amount not to exceed Two Hundred Nine Million Five Hundred Eighty-Eight Thousand Eight Hundred Twenty-Eight and 00/100 Dollars ($209,588,828.00) be issued for the purpose of financing construction of a new High School and a new Middle School on the properties located at 500 and 550 Dorset Street? State funds may not be available at the time this project is otherwise eligible to receive State school construction aid. The district is responsible for all costs incurred in connection with any borrowing done in anticipation of State school construction aid. 34 ARTICLE III BUDGET Shall the voters of the City of South Burlington School District approve the School Board to expend Fifty-Five Million Eight Hundred Sixty-Five Thousand Six Hundred Eighty-Six and 00/100 Dollars ($55,865,686.00), which is the amount the School Board has determined to be necessary for the ensuing fiscal year? It is estimated that this proposed budget, if approved, will result in education spending of $17,447.92 per equalized pupil. This projected spending per equalized pupil is 9.59% more than spending for the current year. POLLING PLACES ARE THE FREDERICK H. TUTTLE MIDDLE SCHOOL AT 500 DORSET STREET, THE ORCHARD SCHOOL AT 2 BALDWIN AVENUE, AND THE CHAMBERLIN SCHOOL AT 262 WHITE STREET. VOTERS ARE TO GO TO THE POLLING PLACE IN THEIR RESPECTIVE DISTRICT. The legal voters of the City of South Burlington School District are further warned and notified that a public information meeting will be held to discuss Articles I, II and III on Monday, March 2, 2020 at Frederick H. Tuttle Middle School Cafeteria at 7:00 pm. The legal voters of the City of South Burlington School District are further notified that voter qualification, registration and absentee voting relative to said annual meeting shall be as provided in Chapters 43, 51 and 55 of Title 17, Vermont Statutes Annotated. 35 SOUTH BURLINGTON SCHOOL DISTRICT’S FACILITIES STEWARDSHIP PLAN   The following two pages contain the South Burlington School District’s facilities stewardship plan through Fiscal Year (FY) 2031. The plan represents a continuation of the most recent Master Planning and Visioning (MPV) work that began in 2018. Phase I of the MPV work evaluated the structural, electrical, and mechanical condition of the High School and Middle School to determine and prioritize facilities maintenance requirements. Phase II of the MPV work examined current and future educational strategies to develop recommendations on the most effective and cost efficient ways to integrate the requirements identified in phase I, with improvements in the delivery of education. After reviewing the results of the first two phases, the School Board approved the development of schematic designs and cost estimates for replacing the Middle and High School with a newly constructed combined Middle / High School. The resulting proposal will appear on the March 3 ballot for consideration by the community. The FY 2021 plan documents the work that must be done to maintain our buildings and support their current structure and use. The FY 2022-31 plan is a prioritized assessment of work that should be should be scheduled, based on the combined results from the MPV work. The implementation of the FY 2022-2031 plan will be determined by the result of the March Middle School / High School construction ballot question. As we gain clarity on future potential impacts and further evaluate the condition and requirements at our elementary facilities, we will make additional adjustments to the plan. Gary Marckres Director of Operations and Financial Management 36 SBSD FACILITIES STEWARDSHIP PLAN - FY21 Updated: 12/18/19 Project Code Category Code Categories FY 2021 SB District DIST BUS Buses (30 in fleet with a 10 year useful life)2 DIST BUS+ Lease Cost $36,684 L L= Lease purchase DIST KTCHN All Schools $35,000 O O= Operating DIST OTHER 400 Dorset - Extended life restoration $2,000 O Total - SB School District $73,684 SB High School: SBHS ENER Lighting $3,000 O SBHS FLR Carpet & Asbestos, Floor tile Replacement $20,000 O SBHS FLR Gym Floors Sand & Refinish outside contractor $3,000 O SBHS HVAC Air Handler Repairs and Auto Logic $25,000 O SBHS PKGL Main Lot - striping $3,000 O SBHS PKGL Main Lot - Asphalt Repairs $15,000 O SBHS PKGL Student Lot - Asphalt Repairs $5,000 O SBHS ROOF Auditorium Band Room & Surrounding Side Roofs $10,000 O SBHS ROOF Roof over Kitchen Freezer Small PVC Roofing System $14,000 O SBHS SEC/SAF Fire Alarm Upgrades $15,000 O SBHS SEC/SAF Re-key and door hardware upgrade and security $3,000 O SBHS SEC/SAF Exterior Door Upgrades $10,000 O SBHS Other Elevators- ADA Audit $2,500 O Total - SBHS $128,500 Frederick H. Tuttle Middle School: FHTMS FLR Gym Floors $22,000 O FHTMS FLR Flooring - Carpet & Asbestos floor tile Replacement $50,000 O FHTMS ENER Lighting $3,000 O FHTMS OTHER Elevators- ADA Audit $5,000 O FHTMS HVAC Hot water heater rplacement $35,000 O FHTMS HVAC Auto Logic and Maintenance $10,000 O FHTMS ROOF Roof Coating - Extend Life $30,000 O FHTMS SEC/SAF Fire Alarm Upgrades $10,000 O FHTMS SEC/SAF Exterior Door Replacement $10,000 O FHTMS SEC/SAF Re-key and door hardware upgrade and security $5,000 O Total - FHTMS $180,000 Chamberlin School: CHAMB ENER Lighting $3,000 O CHAMB FLR Flooring - Carpet & Asbestos floor tile Replacement $12,000 O CHAMB PKGL Parking Lot - upgrades $10,000 O CHAMB ROOF Roof Phase 1 Roof Replacement Shingled Roof (South section)$90,000 O Total - Chamberlin School $115,000 Orchard School: ORCH ENER Lighting $3,000 O ORCH FLR Flooring - Carpet & Asbestos floor tile Replacement $12,000 O ORCH PKGL Striping $7,000 O ORCH ROOF Phase 2 Roof Replacement (gymnasium and main office area)$190,000 O ORCH HVAC Gymnasium Air Handler $40,000 O Total - Orchard School $252,000 Rick Marcotte Central School: MARC ENER Lighting $3,000 O MARC FLR Flooring - Carpet & Asbestos floor tile Replacement $12,000 O MARC HVAC Burner Replacement 2 (1996)$55,000 O MARC ROOF Phase 2 Roof Replacement (Main entrance area)$180,000 O MARC OTHER Athletic Field Improvements $30,000 O Total - Rick Marcotte Central School $280,000 Grand Total - FY 21Stewardship Budget Requirement $1,029,184 * * $300,000 from the Capital Reserve Fund will be committed to the roof projects at Orchard and Rick Marcotte Schools, reducing the operating budget impact total to $729,184 37   This table provides an estimate of Elementary Facilities Stewardship costs for Fiscal Years 2022-2031. Facilities Stewardship planning estimates for the High School and Middle School will be developed based on Board guidance informed by the results of the March 3, 2020 Town Meeting Bond Article. 38 CITY MANAGER’S FY2019 ANNUAL REPORT Kevin Dorn, City Manager I am pleased to provide this annual message and overview of the past year to the residents and taxpayers of the City of South Burlington. Much has been accomplished over the past twelve months and we look forward to a very exiting 2020. The pages elsewhere in this book will provide you with important and detailed information on the proposed Fiscal Year 2021 Municipal budget which will begin on July 1, 2020. I hope you will take time to review the budget in detail and plan to attend the annual budget presentation that we share with the School District on the evening of March 2nd. Voters will then have the opportunity to vote on the budget and other ballot items on March 3. Our finance team, department managers, and City Council worked very hard and with a sharp pencil to keep the increase in our proposed FY ‘21 budget to a bare minimum. The Council and the administration recognize the impacts or rising taxes on our residents and that is why we worked so hard to hold spending to a barely sustainable level. In the end the Council approved a 2.98% increase in the tax rate which translates into a $54 increase for the average home owner and $37 for the average owner of a condominium. As readers may not know, the vast majority of our budget is non-discretionary, meaning that we are obligated to pay the costs as presented. These non-discretionary items include contractual matters such as wages, salaries and benefits that are negotiated with our employee bargaining units, health care and pension contributions and a multitude of other fixed obligations. What remains is discretionary spending – a very small part of our budget – where restraint or even cuts must be endured. Paving, adding staff, buying books and improvements to our parks are examples of discretionary spending that can be reduced or even eliminated when budgets get tight. But these are a small fraction of the overall budget so when cuts are made in these programs the impact can be minimal on the overall budget. The point is that with so much of our budget being a fixed obligation the more difficult it is to reduce spending in an impactful way. We hope you will take time to read and understand the budget. If you have any questions please feel free to give me or Deputy City Manager Tom Hubbard a call. 39 2019 was an incredibly busy year in the City of South Burlington. Some very important work on services and issues important to the residents were accomplished and I outline just some of them below. City Center is being built. The vision held by the members of this community for over 50 years is now coming to fruition. Market Street has been completed and is open to traffic; both auto and bike/pedestrian. Market Street includes plenty of parking, wide bike and pedestrian facilities and lighting and other amenities that make it a very attractive “main street” for our community. Both Allard Square, 39 units of affordable senior housing developed by Cathedral Square, and the Garden Apartments, 60 units of affordable housing built by the Champlain Housing Trust are both completed and open to residents. Another large housing project on Garden Street is beginning to go through the permitting process. Garden Street north has been constructed part of the way from Market Street to Midas Drive and the connection, which is a City responsibility, is in the design phase. The southern part of Garden Street from Dorset to Market is also under construction and should be completed sometime this year. City Center is well on its way! We had tremendous public attendance at our summer SoBu Nite Out series of concerts and food trucks. Now in its 4th year, SoBu Nite Out drew crowds of over 1,000 people at each of the six events. We are looking for an even better program in the summer of 2020. Watch our website and the Other Paper for more on those events soon. 2019 was also a great year for our parks. We are investing more funding in maintaining and improving all of our parks and are working toward establishing a new dog park for our four- legged residents. That park will likely be built near the Swift Street parking lot next to the Wheeler House. Representatives of the City participated in a series of meetings with the (South) Burlington International Airport on a Noise Compatibility Program that moves beyond the prior focus on buying and demolishing houses. Over the years we have lost about 200 houses to this program; houses that met an affordability level that simply cannot be replaced. The new program will focus on insulating houses for sound-proofing purposes as well as supporting owners who want to sell their homes. This plan has been approved by the Burlington City Council and is now being reviewed by the Federal Aviation Administration. Assuming FAA approval the next step will be for the Airport to apply for federal grants to implement the program. The City Council established “Interim Zoning” that places restrictions on development in certain areas of South Burlington most notably the so-called Southeast Quadrant. Proposed development in the subject area must comply with certain restrictions and, in addition to the normal review by the Development Review Board, require review by the Council as well. The Council enacted IZ in 2018 and then appointed committees to study issues such as identifying valuable open space, creating new standards for developments call Planned Unit Developments (PUDs), addressing deficiencies in our Transferable Development Rights (TDRs) 40 program and trying to better understand the costs and benefits associated with open space and the development of such space. The Committees have been working hard on these issues and will be delivering the results of their studies to the Council this winter. 2019 was the first full year of implementation of our “Energy Revolving Investment Fund”. Under this program we are investing funds that we receive from the solar project on our closed landfill off of Airport Parkway in programs to improve the energy efficiency of our buildings and our city-owned facilities. We then identify the savings that flow from those investments in terms of reduced electrical or thermal costs and place those in a fund to be reinvested in more efficiency programs. This concept was put forth by the South Burlington Energy Committee and is already showing great results in reducing our overall demand on energy and achieving climate goals set by the Council. Our Bike and Pedestrian Committee was busy this year planning for the use of the “Penny for Paths” funds that are accumulating as a result of the voter approved ballot item passed in August of 2018. There are numerous new bike and pedestrian facilities in the planning phase and we expect to see construction begin on some of them this spring and summer. Making South Burlington safer for those who bike or walk is a high priority for the Committee and the City Council. In 2019 South Burlington joined with the towns of Williston, Shelburne, St. George and Hinesburg to form the Champlain Valley Conservation Partnership. This group was organized in recognition of the fact that the individual communities have either conserved land, or certain parcels have restrictions on them based upon natural resource protections, that are in close proximity to one another. The Communities recognize that we can do more together across borders as a group to protect and maintain our conserved lands if we work together. You will be hearing a lot more from this group. In the past year we completed negotiations on contracts with the three bargaining units representing employees at the Police Department, the Fire Department and the Department of Public Works/City Hall. These contracts were retroactive to July 1, 2018 and they have a duration of three years. We will begin discussions with the bargaining units sometime this year with the goal of having the three labor contracts in place by July 1, 2021. Employee wellness and safety are always a top priority but even more so during 2019. I challenged each department to prepare for a safety audit to be conducted by an organization called Project WorkSafe. After an enormous amount of effort to address safety issues throughout City government, Project Workplace completed a safety audit finding very few deficiencies. Those deficiencies were quickly remedied and we received a clean audit from Project WorkSafe. The importance of this focus on workplace safety is twofold; above all things, we want our City employees to be safe and to avoid injuries that could have life-long implications or worse. As City Manager workplace safety and the wellness of our workforce is my number one priority. In addition, failing an inspection by the Vermont Occupational Health and Safety Administration can lead to very serious fines. I am pleased that we passed the audit but we all recognize that workplace safety must remain our top priority and we must continue to be diligent about 41 maintaining a safe workplace. Lastly, a relentless focus on safety leads to reductions in the cost of workers compensation insurance with that benefit flowing to the taxpayers. 2019 was the first full year of operation for our Community Outreach Program. South Burlington has joined with Colchester, Winooski, Essex, Williston and Shelburne and our partners at Howard Mental Health to embed five professional mental health counselors in our police and fire departments to respond to residents and visitors experiencing a mental health crisis. We anticipated and have now proven the efficacy of having trained counselors respond to individuals with mental health needs and addressing those needs at the point of contact. In the past, it was our police and ambulance teams who responded to folks experiencing a mental health crisis. The most frequent outcome of that engagement would be taking the individual to the Emergency Department for evaluation and treatment. This has contributed to an ongoing overcrowding situation in the ED that has risen to an almost crisis level. Often our CO counselors respond independently of the need to have police officers accompanying them thereby freeing the officers for other work. But there are times when our councilors and the police or ambulance teams deploy to the situation together to address urgent mental health needs. The result of this partnership between mental health counselors and first responders are far better outcomes for the individual and a significant decline in the number of our residents and visitors waiting to be attended to in the Emergency Department of the hospital. Working with other communities to build more housing that is affordable is a very high priority of the City Council and your Affordable Housing Committee. With other partners in the non- profit and private sector we have made significant strides toward building more housing across a range of prices. Yet, we still find that over 1,000 of our households are spending more than 50% of their income on housing. The only solution is to increase our housing supply in a smart way so that prices moderate as supply equalizes with demand. Lastly, I want to make mention of the pilot program the City facilitated with a company called Consensus out of Toronto. Consensus has developed a “block chain technology”- based application for smart phones that allows real time polling of South Burlington residents on important issues of the day. Consensus needed a municipal government with whom to partner in order to develop their technology and prepare it for the market. We were happy to support Consensus in this pilot project thereby catching the attention of a lot of the technology world as a local government favorable to technology companies, jobs and economic growth. The Consensus app is now ready for the market and we were the first customer. So you will see its continued use as our City Council, Committees and staff constantly look for feedback on issues important to you. Looking ahead, 2020 promises to be another exciting year for the City as we look to continue our major projects. The Community Center will be well under construction heading toward a summer or fall 2021 opening. The design and operational plan for a proposed indoor recreation facility will be completed to the point that the project is ready to be considered by the voters. We are also looking forward to beginning the installation of “adaptive signal controls” along Williston Road from Patchen/Hinesburg Road to the top of the hill in Burlington and from Williston Road to Kennedy Drive on Dorset Street. These systems are the latest technology in 42 signalized traffic control utilizing sensors to provide information into a computer-controlled network of signals allowing for traffic control based upon demand at each signal. We recognize the traffic concerns in this area and believe this new system will have a material effect on addressing traffic backups. We look forward to working with the Airport on moving forward with a noise abatement program centered around the sound insulation of homes eligible for the program. As the City of Burlington owns the Airport they will have to apply for the federal grant to support this effort. Our dependence on another City to address the adverse impacts of noise from their Airport operations underscores the continuing need to work toward regional Airport governance. As the externalities of airport operations have a regional impact there should be a regional governing body overseeing its operations and management. We also look forward to emerging from Interim Zoning with a plan to balance development and open space needs that has broad public support. And should the budget be approved by voters in March we will have more funding for paving leading to an improvement in the condition of our roads. We will also hopefully see the completion of a new dog park and the continued development of updated management plans and improvements in our other parks. We will continue our efforts on energy efficiency and conservation continuing our plan to reinvest those savings in more improvements and we will continue to support our existing businesses and recruiting new businesses to South Burlington to broaden and expand our job base and economic opportunities for our residents. I am so looking forward to the music and food truck line up for SoBu Nite Out this summer. And residents will see a few new and exciting programs from our Recreation and Parks Department that will bring our community together for fun in the outdoors. This past year has brought progress toward increasing the quality of life and community for our residents and we look forward to continuing that effort in 2020. To get there requires public participation in and support for local government and we encourage all residents to be engaged in what is going on in the community. That said, I want to recognize the enormous contribution made by your municipal employees to maintaining a safe and vibrant community. Think about the plow truck going by your house at 4:00 AM; that truck is being driven by a Department of Public Works employee making sure the roads are clear to get to work or take your child to school. And when you are sick or injured at home or at work, a highly qualified South Burlington ambulance team is there to address your health needs and transport you safely to the hospital, if needed. Fresh water is provided throughout the City, provided by your team at the South Burlington Water Department. Your toilets and sinks flush because the Water Quality Department is maintaining our system, some of the highest efficiency systems found anywhere in the country. And in conjunction with your Water Quality Department, your Stormwater Division is working to clean our waters and reverse the degradation of Lake Champlain. Every hour of every day of the year, your Police Department is on the job keeping our City safe and our Fire Department is attending to emergencies in our community. Your Recreation 43 Department is hosting a multitude of programs in which you and your family can participate as they work to maintain our parks for the use of our residents and visitors. Your Public Library staff is hard at work planning for the transition to the new Public Library now under construction in City Center, even as they help you find that mystery novel for which you are searching. And your City Clerk’s office is always there to register you to vote, find important documents and provide an array of other services. Our Planning and Zoning staff implement the City’s zoning regulations and work with our Development Review Board to review projects to ensure that they meet City standards and requirements. Your Community Development team is overseeing City projects such as the Community Center and a potential indoor recreation facility. And finally, your administrative staff provide the needed support for all of these City services to build the highest quality of life that can be found anywhere. You have 173 dedicated employees working constantly to maintain and improve your quality of life. Please take a moment to let them know of your appreciation when you see them. I want to close by saluting the City Council and all of the volunteers who serve on our various and many City Committees. The five members of your Council work countless hours preparing for and sitting through meetings, engaging with you and other members of the public to understand your needs and concerns and doing their very, very best to represent those needs through the actions they take. It is not an easy job to reconcile differences of opinion that may exist on policy issues and continue to move the community forward toward an even higher quality of life for our residents. You may not agree with every decision that the Council makes but we should all express our appreciation for their dedication and service to the Community. For me, personally, it is a great honor to serve the people of South Burlington. You have an incredible team of dedicated employees working for you and I know I speak for all of them when I say thank you so much for the opportunity to serve and for the tremendous support that you provide. 44     Proposed Financial Management Plan Fiscal Year 2021 In accordance with the City Charter, the proposed budget for FY 2021, which has been discussed and approved by the City Council (January 13, 2020), is now available to the voters for their consideration on March 3, 2020. The FY 2021 General Fund budget expenditures are proposed at $26,599,754, which includes both the total expenditures and the one cent for the Penny for Paths. General Fund non-property tax revenues increased to $9,611,332. General Fund property tax (Tax Levy) will increase by $556,773 to $16,988,422. The Tax Levy is arrived at by subtracting non-property tax revenues from total General Fund expenses. The City tax rate is calculated by dividing the Tax Levy by the estimated Grand List. The property tax rate needed is $0.5542, an increase of $0.0160 (cents) over the FY20 tax rate, or 2.98% overall. This equates to an annual increase of $54.55 for the average homeowner, and $37.56 annual increase to the average condo owner. The average home is based on an assessed value of $340,959 and the average condo is based on an assessed value of $234,724. Total of all funds for FY21 is $57,208,145.40 which includes expenditures from the General Fund, Special Funds, and Enterprise Funds. Grand List & Tax Rate Vermont State Statutes require a new Grand List for each municipality to be tentatively set by the City Assessor as of April 1. After reviewing relevant information, the City Assessor formally sets the Grand List in mid-June. Following that, Change of Appraisal notices are sent to property owners (only those whose appraisals have changes), who may then grieve the assessed value of their property. Therefore, the Grand List may increase or decrease as a result of these grievances. The official Grand List is then set at the end of the Assessor’s grievance process, typically around the end of June. Anyone still not satisfied with the outcome of that process may appeal to the Board of Civil Authority – and that process may require several months. The first tax payment is typically due to the City on August 15 of each year. State Statute requires municipalities give taxpayers at least thirty (30) days’ notice. To meet this requirement, City Council must set the City tax rate at least 45 days prior to the first payment due date – to allow for actual printing and mailing of the tax bills. Thus, City Council sets the tax rate the end of June-early July. As part of our budget process, we estimate a tax rate based on the Tax Levy needed to support the General Fund which is then divided by the City Assessor’s estimate of what next year’s Grand List will be. To clarify, we are projecting a tax rate in December of a given year when the tax rate will not be set until the following June. We use a conservative estimate for next year’s Grand List, the actual rate to be set by City Council in June/early July 2020. 45 The City tax rate approved by City Council in June/July uses a much more accurate Grand List than we have at the time of budget preparation (in December and January). The 2020 Grand List has been conservatively estimated by the City Assessor to be $30,653,315. As previously explained, the City tax rate is calculated by dividing the Tax Levy by the estimated Grand List. Using the proposed budget figures, the estimated tax rate is calculated as follows: -Tax Levy for FY 2021 as proposed is $16,988,422 -Estimated 2020 Grand List of $30,653,315 -Dividing the Tax Levy by the estimated Grand List results in an estimated City tax rate of $0.5542 As stated, the estimated FY 2021 tax rate of $0.5542 is an increase of $0.0160 (cents) over the FY 2020 approved tax rate. When computing the impact of this tax for an individual property owner, the City takes the property owner’s assessed property value, divides that by 100, and multiplies it by the actual property tax rate. The proposed budget The tax rate increase is slightly higher than last year’s proposal, with the FY21 budget at a proposed increase of 2.98%, the FY20 budget was 2.84%. Providing a budget that is reasonable and sustainable, while understanding and respecting the impact of increased taxes voters are faced with, certainly remains a priority. Major considerations for preparation of this year’s proposal included: sensitivity toward any tax rate increase, maintain current level of service, meet all contractual obligations, meet all bonded debt obligations, support for the Capital Improvement Plan, fund annual assessments & support to other entities, and continued support for Council initiatives. To expand on these considerations, the budget continues the Council initiative to support a Housing Trust Fund; establishes a designated reserve for a stabilization fund; fully funds assessments for the Winooski Valley Park District, Green Mountain Transit, VT League of Cities & Towns, Regional Planning, and other entities; and provides funding for the approved projects and resources as part of the capital improvement plan. The budget also includes $50,000 for continued stewardship of all our city buildings, in an ongoing effort to keep them well- maintained and energy efficient. A number of major items in the budget are directly tied to the capital plan that was adopted by the Council on December 16. Some of the projects listed in the Capital Improvement Plan (CIP) are offset with the use of grants or impact fees. Examples of the major projects funded as part of the CIP include: increases in paving, tree care, fleet replacement, building improvements, security equipment at the Police Dept., and parks improvements. Additional funding for the CIP has been provided through voter approval of both the re-allocation of ½ cent in the open space fund for open space projects, the passage of the communications bond for public safety equipment, and voter approval for the “Penny for Paths”. The complete CIP is included in this budget booklet. The budget projects a slight increase of revenue for planning & zoning fees and permits, and revenue for both fire inspection and electrical inspection services based on proposed development projects. These inspection services are provided locally, rather than by the State, and any revenue derived from these services stays with the municipality. The services more than pay for themselves. Adjusting these revenue projections right-sizes the expected income based on development growth for 2021. Additionally, there are projected revenue increases from the local option taxes; Grand List growth of 1%; recording fees for City Clerk’s office; road permit fees; ambulance revenue fees; retiring debt on Police Station fit-up for the 2nd floor; and increased interest revenue. Expense factors influencing the budget this year include health insurance costs, and contractual agreements for salaries & benefits with the three Collective Bargaining Units. Proposed staffing changes include one additional full-time position in the Parks Department through DPW, and the adjustment of two part-time positions at the Public Library moving to full-time positions. The City will continue to focus on LEAN PROCESSES—seeking to achieve incremental changes in processes to improve efficiency and quality, and will continue to report back to the Council on the results of these efforts. 46 Additionally, the City will continue to seek regionalization efforts and coordination of shared services as tools to help offset the rising cost of services. General Fund Revenues & Expenditures Please note that all property tax calculations are for City property taxes only, and do not include the education property tax. A separate School District budget is proposed by the School Board. General Fund Expenses are proposed at $26,599,754 47 General Fund Revenues are proposed at $9,611,332 Enterprise Funds: Total annual increase in fees is $21.75. Water: The Water Fund budget for FY21 is proposed at $2,859,200.00. Water utility rates are proposed to increase by 3%. This is an annual increase of $7.36, and still provides the City with one of the lowest water rates on the CWD system. Sewer: The Sewer Fund budget for FY21 is proposed at $4,952,756.50. A rate increase of 3.9% is proposed, which translates to a $12.95 annual increase. Stormwater: The FY21 Stormwater Fund budget is proposed at, $3,185,467.86 with a rate increase of 1.75% proposed, an increase of $1.44. Special Funds, which have designated fund numbers of 200, 300 and 600, include various funds such as Impact Fees, Donation Accounts, and other funds designated by the City Council to be held for a specific purpose. Some of these funds are reflected with some amount of revenue or expenditures within the General Fund, others remain separate if no activity is anticipated within the proposed fiscal year. Total projected expenses for FY21 for all Special Funds are $19,610,967. Copies of the FY 2021 proposed budget booklet are available at the following locations: South Burlington Public Library, City Manager’s Office, City Clerk’s Office, and on the City’s website at www.sbvt.gov . 48 CITY OF SOUTH BURLINGTON 2021 COMPARATIVE EXPENDITURE BUDGET 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 ABCDEFG ACCOUNT 2019 2019 2020 2021 2020 vs 2021 2020 vs 2021 DESCRIPTION BUDGET ACTUAL BUDGET BUDGET $(+/-)%(+/-) GENERAL GOVERNMENT CITY COUNCIL Council Clerk Salaries $0.00 $0.00 $0.00 $0.00 $0.00 0.00% FICA/Medicare $0.00 $0.00 $0.00 $0.00 $0.00 0.00% General Expenses $2,500.00 $3,987.00 $3,000.00 $3,500.00 $500.00 16.67% Holmes Road $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Interim Zoning $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Contractual Expenses $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Housing Trust $50,000.00 $50,000.00 $50,000.00 $50,000.00 $0.00 0.00% Designated Reserve $50,000.00 $33,135.32 $0.00 $10,000.00 $10,000.00 0.00% Advertising $3,000.00 $3,076.00 $3,000.00 $3,000.00 $0.00 0.00% Dues & Subscriptions $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Councilors $5,480.00 $5,392.50 $7,750.00 $7,750.00 $0.00 0.00% Liquor Control $300.00 $295.00 $500.00 $500.00 $0.00 0.00% $111,280.00 $95,885.82 $64,250.00 $74,750.00 $10,500.00 16.34% HR & BENFITS ADMINISTRATION Salaries 195,378.50$ 194,403.10$ $130,773.03 $112,282.00 ($18,491.03)-14.14% Wellness/Activities $0.00 $0.00 $13,400.00 $13,400.00 $0.00 0.00% EAP Services $0.00 $0.00 $6,000.00 $6,000.00 $0.00 0.00% FICA/Medicare 14,946.46$ 15,445.63$ $10,004.14 $8,589.57 ($1,414.56)-14.14% Vision Plan 14,005.70$ 12,691.09$ $11,226.92 $12,764.16 $1,537.24 13.69% Vision Plan Sick Bank $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Disability Insurance 28,064.28$ 33,035.94$ $24,888.13 $26,718.80 $1,830.66 7.36% Long Term Disability $0.00 $0.00 $10,965.00 $28,048.68 $17,083.68 155.80% Group Health Insurance 2,073,173.16$ 2,118,159.37$ $2,197,563.00 $2,417,319.00 $219,756.00 10.00% Bank - Benefits $10,000.00 $6,110.04 $20,000.00 $8,000.00 ($12,000.00)-60.00% Group Life Insurance 16,265.00$ 16,192.93$ $20,276.00 $37,604.70 $17,328.70 85.46% Group Dental Insurance 115,418.38$ 120,462.03$ $117,696.02 $129,067.92 $11,371.90 9.66% Dental Sick Bank $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Pension 1,333,335.16$ 1,377,809.90$ $1,410,959.57 1,418,474.99$ $7,515.42 0.53% ICMA Match 161,278.27$ 162,159.16$ $196,175.89 $208,470.99 $12,295.10 6.27% Advertising $0.00 $0.00 $1,000.00 $1,000.00 $0.00 0.00% Dues and Subscriptions $0.00 $0.00 $1,115.00 $1,000.00 ($115.00)-10.31% Workers Comp Insurance $369,598.00 $350,695.83 $390,000.00 $361,000.00 ($29,000.00)-7.44% VLCT Unemployment Insurance $15,398.00 $12,225.00 $15,400.00 $13,000.00 ($2,400.00)-15.58% Insurance Reimbursement $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Hiring - required testing $1,200.00 $4,185.00 $1,200.00 $1,200.00 $0.00 0.00% Payroll Service $20,000.00 $38,914.07 $26,000.00 $32,000.00 $6,000.00 23.08% Pension Administration $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Contractual Services $0.00 $0.00 $28,200.00 $28,200.00 $0.00 0.00% Travel and Training $0.00 $0.00 $6,000.00 $4,000.00 ($2,000.00)-33.33% Fringe Benefits $14,840.00 $8,248.37 $13,000.00 $8,500.00 ($4,500.00)-34.62% Non-Taxable Fringe $0.00 $0.00 $0.00 $0.00 $0.00 0.00% 49 CITY OF SOUTH BURLINGTON 2021 COMPARATIVE EXPENDITURE BUDGET 16 17 18 ABCDEFG ACCOUNT 2019 2019 2020 2021 2020 vs 2021 2020 vs 2021 DESCRIPTION BUDGET ACTUAL BUDGET BUDGET $(+/-)%(+/-) 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 100 101 102 103 104 105 106 107 108 109 110 Employee(s) payout $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Long Term Disability $0.00 $0.00 $0.00 $0.00 $0.00 0.00% COBRA Payments $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Payment to Sickbank Fund 298 $125,000.00 $125,000.00 $125,000.00 $125,000.00 $0.00 0.00% $4,507,900.90 $4,595,737.46 $4,776,842.70 $5,001,640.81 $224,798.10 4.71% GF PROPERTY INSURANCE Bonding Insurance-Public Officials $0.00 $0.00 $6,030.00 $6,100.00 $70.00 1.16% Property Insurance $235,101.00 $263,322.89 $242,154.03 $268,000.00 $25,845.97 10.67% Accident -Deductibles $10,000.00 $7,491.03 $10,000.00 $10,000.00 $0.00 0.00% $245,101.00 $270,813.92 $258,184.03 $284,100.00 $25,915.97 10.04% CITY MANAGER Departmental Salaries 444,272.91$ 454,499.34$ $364,179.21 $377,414.00 $13,234.79 3.63% Part-time departmental salaries $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Comp Time Reduction $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Leave Time Turn-In $4,595.08 $4,595.08 $4,900.00 $10,269.00 $5,369.00 109.57% FICA/Medicare 33,986.88$ 39,933.58$ $27,859.71 $28,872.17 $1,012.46 3.63% Reserve for Future Adj. $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Office Supplies $4,200.00 $3,458.59 $3,000.00 $3,500.00 $500.00 16.67% Late Charges $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Cleaning Supplies $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Advertising $10,000.00 $10,673.81 $10,000.00 $11,000.00 $1,000.00 10.00% Telephone $2,500.00 $3,626.90 $3,100.00 $3,600.00 $500.00 16.13% Postage $2,100.00 $2,029.94 $2,000.00 $2,000.00 $0.00 0.00% Dues and Subscriptions $2,800.00 $3,652.65 $2,900.00 $3,700.00 $800.00 27.59% NESGFOA-Prfmnc Measures $0.00 $0.00 $0.00 $0.00 $0.00 0.00% City Hall Cleaning Svce $0.00 $0.00 $0.00 $0.00 $0.00 0.00% City Hall General Repairs $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Printing $2,000.00 $3,062.58 $3,000.00 $3,100.00 $100.00 3.33% Legal-Retainer $0.00 $0.00 $0.00 $0.00 $0.00 0.00% General Govt Audit/Accoun $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Consulting Fees $55,000.00 $60,010.29 $55,000.00 $60,000.00 $5,000.00 9.09% Equip/Mntnce Contracts $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Travel & Training $8,000.00 $9,157.72 $8,000.00 $8,000.00 $0.00 0.00% Harvard Kennedy School $0.00 $0.00 $0.00 $14,000.00 $14,000.00 0.00% Electricity-City Hall $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Heating/Cooling-City Hall $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Street Lights $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Equipment $0.00 $0.00 $0.00 $0.00 $0.00 0.00% $569,454.86 $594,700.48 $483,938.92 $525,455.17 $41,516.25 8.58% LEGAL/ACCOUNTING/ ACTUARY Planning and Design Legal $0.00 $0.00 $0.00 $0.00 $0.00 0.00% 50 CITY OF SOUTH BURLINGTON 2021 COMPARATIVE EXPENDITURE BUDGET 16 17 18 ABCDEFG ACCOUNT 2019 2019 2020 2021 2020 vs 2021 2020 vs 2021 DESCRIPTION BUDGET ACTUAL BUDGET BUDGET $(+/-)%(+/-) 111 112 113 114 115 116 117 118 119 120 121 122 123 124 125 126 127 128 129 130 131 132 133 134 135 136 137 138 139 140 141 142 143 144 145 146 147 148 149 150 151 152 153 154 155 156 Gen Govt. Actuaries/Pension $22,000.00 $22,000.00 $23,000.00 $24,000.00 $1,000.00 4.35% Legal Retainer $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Gen Govt. Audit/Accounting $28,000.00 $26,000.00 $28,000.00 $28,000.00 $0.00 0.00% Background checks $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Appeals and Abatements $10,000.00 $5,297.13 $8,000.00 $6,000.00 ($2,000.00)-25.00% Legal Costs 99,315.91$ 99,650.14$ $184,824.50 $176,591.81 ($8,232.69)-4.45% FICA/Medicare 7,597.67$ 7,639.21$ $14,139.07 $13,509.27 ($629.80)-4.45% Subscriptions $4,618.27 $5,371.07 $5,200.00 $5,400.00 $200.00 3.85% Professional Development $2,000.00 $3,262.00 $2,000.00 $3,500.00 $1,500.00 75.00% Legal/Labor/Suits $98,000.00 $73,484.63 $50,000.00 $75,000.00 $25,000.00 50.00% $271,531.86 $242,704.18 $315,163.57 $332,001.08 $16,837.51 5.34% ADMINISTRATIVE SERVICES Salaries $0.00 $0.00 $242,951.12 $263,199.16 $20,248.04 8.33% FICA/Medicare $0.00 $0.00 $18,585.76 $20,134.74 $1,548.97 8.33% City Hall Maintenance $20,000.00 $24,670.59 $20,000.00 $20,000.00 $0.00 0.00% Energy Efficiency $0.00 $0.00 $40,000.00 $40,000.00 $0.00 0.00% Branding and Outreach $0.00 $0.00 $25,000.00 $25,000.00 $0.00 0.00% Digital Media $0.00 $0.00 $19,000.00 $19,000.00 $0.00 0.00% Contingency/ Repairs/Grants $140,000.00 $138,142.10 $140,000.00 $140,000.00 $0.00 0.00% Municipal Bld Cleaning Supplies $1,700.00 $984.91 $1,500.00 $1,000.00 ($500.00)-33.33% Municipal Bld Cleaning Service $30,000.00 $30,332.47 $30,000.00 $30,300.00 $300.00 1.00% cvx $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Computer Software/Hardwar $0.00 $2,235.83 $0.00 $0.00 $0.00 0.00% Archives and Digitalization $0.00 $0.00 $25,000.00 $25,000.00 $0.00 0.00% Electricity-City Hall $30,000.00 $30,675.50 $30,000.00 $30,000.00 $0.00 0.00% Heating/Cooling-City Hall $17,000.00 $16,051.99 $17,000.00 $17,000.00 $0.00 0.00% Street Lights $142,000.00 $142,042.39 $144,000.00 $144,000.00 $0.00 0.00% Sewer User Rent $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Stormwater User Rent $312,120.00 $318,769.92 $317,460.00 $321,000.00 $3,540.00 1.12% To Stormwater-GIS Service $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Urban Art Project Park $1,500.00 $0.00 $0.00 $0.00 $0.00 0.00% Health Officer reimbursement $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Vehicle Expense $2,000.00 $1,523.40 $1,700.00 $1,700.00 $0.00 0.00% Emergency Management Center $1,000.00 $0.00 $1,000.00 $0.00 ($1,000.00)-100.00% Generator Preventive Maint.$1,800.00 $969.17 $1,000.00 $1,000.00 $0.00 0.00% Office equipment fees $12,000.00 $8,001.79 $12,000.00 $10,000.00 ($2,000.00)-16.67% HVAC Maintenance $2,400.00 $2,344.50 $1,600.00 $2,400.00 $800.00 50.00% Orthophotographs/Impact Fee Costs $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Council/Board Secretary (wage/FICA)$14,000.00 $13,434.96 $13,000.00 $14,000.00 $1,000.00 7.69% P/T Administrative Support $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Postive Pay $800.00 $843.84 $800.00 $850.00 $50.00 6.25% Facilites assessment $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Facility Signage $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Public Art $0.00 $0.00 $0.00 $5,000.00 $5,000.00 0.00% 51 CITY OF SOUTH BURLINGTON 2021 COMPARATIVE EXPENDITURE BUDGET 16 17 18 ABCDEFG ACCOUNT 2019 2019 2020 2021 2020 vs 2021 2020 vs 2021 DESCRIPTION BUDGET ACTUAL BUDGET BUDGET $(+/-)%(+/-) 157 158 159 160 161 162 163 164 165 166 167 168 169 170 171 172 173 174 175 176 177 178 179 180 181 182 183 184 185 186 187 188 189 190 191 192 193 194 195 196 197 198 199 200 201 202 Comm. Member Conf Reg $0.00 $0.00 $0.00 $0.00 $0.00 0.00% TIF Expenditures $0.00 $0.00 $0.00 $0.00 $0.00 0.00% PD 3rd Floor Lease $0.00 $0.00 $0.00 $0.00 $0.00 0.00% $728,320.00 $731,023.36 $1,101,596.88 $1,130,583.90 $28,987.01 2.63% INFORMATION TECHNOLOGY IT Salaries 62,923.05$ 90,731.51$ $141,507.93 $147,201.60 $5,693.67 4.02% IT-Overtime/Part Time $0.00 $0.00 $2,121.60 $29,700.00 $27,578.40 1299.89% FICA/Medicare 4,813.61$ 7,181.58$ $10,825.36 $11,260.92 $435.57 4.02% Health Insurance $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Office Equipment Fees $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Computer Software $26,000.00 $25,899.70 $26,000.00 $35,000.00 $9,000.00 34.62% Computer Hardware $24,000.00 $23,718.65 $35,500.00 $29,000.00 ($6,500.00)-18.31% IT Utility Services $14,500.00 $14,485.29 $14,900.00 $16,600.00 $1,700.00 11.41% IT Support Service $5,000.00 $4,530.00 $5,000.00 $5,000.00 $0.00 0.00% $137,236.66 $166,546.73 $235,854.89 $273,762.52 $37,907.64 16.07% ADMINISTRATIVE SERVICES Salaries $0.00 $0.00 $0.00 $0.00 $0.00 0.00% FICA/Medicare $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Office Supplies $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Advertising $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Telephone $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Postage $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Dues and Subscriptions $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Printing $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Website $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Travel and Training $0.00 $0.00 $0.00 $0.00 $0.00 0.00% $0.00 $0.00 $0.00 $0.00 $0.00 0.00% CITY CLERK City Clerk Salaries-Perm.201,033.80$ 203,977.93$ $192,228.14 $199,820.67 $7,592.53 3.95% Leave Time Turn-In $3,116.30 $0.00 $3,225.53 $0.00 ($3,225.53)-100.00% Overtime $1,000.00 $624.68 $300.00 $300.00 $0.00 0.00% B.C.A. Salaries $0.00 $0.00 $0.00 $0.00 $0.00 0.00% FICA/Medicare 15,296.44$ 15,875.64$ $14,619.91 $15,286.28 $666.37 4.56% Nontaxable Fringe Ben. $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Office Supplies $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Late Charges $0.00 $0.00 $0.00 $0.00 $0.00 0.00% General Supplies $2,500.00 $2,281.34 $2,200.00 $2,500.00 $300.00 13.64% Animal Control Costs $5,128.00 $4,486.51 $5,700.00 $5,200.00 ($500.00)-8.77% Election Expenses $12,195.00 $10,877.25 $7,200.00 $12,000.00 $4,800.00 66.67% School Election Expenses $1,500.00 $0.00 $1,500.00 $1,500.00 $0.00 0.00% 52 CITY OF SOUTH BURLINGTON 2021 COMPARATIVE EXPENDITURE BUDGET 16 17 18 ABCDEFG ACCOUNT 2019 2019 2020 2021 2020 vs 2021 2020 vs 2021 DESCRIPTION BUDGET ACTUAL BUDGET BUDGET $(+/-)%(+/-) 203 204 205 206 207 208 209 210 211 212 213 214 215 216 217 218 219 220 221 222 223 224 225 226 227 228 229 230 231 232 233 234 235 236 237 238 239 240 241 242 243 244 245 246 247 248 Advertising $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Telephone $400.00 $182.94 $400.00 $400.00 $0.00 0.00% Postage $1,200.00 $874.40 $1,200.00 $2,250.00 $1,050.00 87.50% Dues and Subscriptions $300.00 $355.00 $390.00 $400.00 $10.00 2.56% Printing $350.00 $266.43 $350.00 $350.00 $0.00 0.00% Contractual Services $4,000.00 $4,000.00 $0.00 $0.00 $0.00 0.00% BCA elections $3,600.00 $3,071.36 $2,700.00 $7,400.00 $4,700.00 174.07% Election Workers $3,700.00 $2,911.49 $2,600.00 $7,100.00 $4,500.00 173.08% BCA Appeals/Abatements $500.00 $170.00 $500.00 $500.00 $0.00 0.00% Office Equip Maintenance $2,000.00 $910.38 $2,000.00 $2,100.00 $100.00 5.00% Travel & Training $3,700.00 $2,152.81 $3,700.00 $4,200.00 $500.00 13.51% Photocopier Lease Prin $1,500.00 $1,364.00 $1,500.00 $1,500.00 $0.00 0.00% $263,019.54 $254,382.16 $242,313.58 $262,806.95 $20,493.37 8.46% GENERAL LEDGER/PAYROLL G.L./Pyrl.Salaries-Perm. $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Leave Time Turn-In $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Overtime $0.00 $0.00 $0.00 $0.00 $0.00 0.00% FICA/Medicare $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Nontaxable Fringe Ben. $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Office Supplies $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Telephone $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Postage $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Dues & Memberships $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Printing $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Auditing $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Equipment Contracts $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Computer Services $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Travel & Training $0.00 $0.00 $0.00 $0.00 $0.00 0.00% $0.00 $0.00 $0.00 $0.00 $0.00 0.00% FINANCE, ASSESSING & TAX Assessing/Tax Sal.-Perm. 284,304.69$ 281,423.41$ $297,896.32 $321,633.75 $23,737.43 7.97% Leave Time Turn-In $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Overtime $800.00 $699.59 $800.00 $800.00 $0.00 0.00% FICA/Medicare 21,535.49$ 23,768.41$ $22,567.76 $24,604.98 $2,037.22 9.03% Office Supplies $2,000.00 $3,581.39 $1,700.00 $2,000.00 $300.00 17.65% Advertising $500.00 $0.00 $500.00 $500.00 $0.00 0.00% Telephone $325.00 $241.52 $300.00 $250.00 ($50.00)-16.67% Postage $6,000.00 $5,972.20 $6,400.00 $6,000.00 ($400.00)-6.25% Dues and Memberships $600.00 $310.00 $950.00 $800.00 ($150.00)-15.79% Printing $3,000.00 $2,118.80 $4,000.00 $3,000.00 ($1,000.00)-25.00% Consulting/Assessing Other $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Legal Fees,Tax Collection $0.00 $248.00 $0.00 $0.00 $0.00 0.00% 53 CITY OF SOUTH BURLINGTON 2021 COMPARATIVE EXPENDITURE BUDGET 16 17 18 ABCDEFG ACCOUNT 2019 2019 2020 2021 2020 vs 2021 2020 vs 2021 DESCRIPTION BUDGET ACTUAL BUDGET BUDGET $(+/-)%(+/-) 249 250 251 252 253 254 255 256 257 258 259 260 261 262 263 264 265 266 267 268 269 270 271 272 273 274 275 276 277 278 279 280 281 282 283 284 285 286 287 288 289 290 291 292 293 294 Equipment Maintenance $0.00 $0.00 $0.00 $0.00 $0.00 0.00% NEMRC/APEX $1,400.00 $2,110.38 $1,400.00 $5,100.00 $3,700.00 264.29% Travel & Training $4,000.00 $4,337.69 $4,000.00 $4,000.00 $0.00 0.00% Reappraisal Costs $0.00 $0.00 $0.00 $0.00 $0.00 0.00% $324,465.18 $324,811.39 $340,514.08 $368,688.73 $28,174.65 8.27% PLANNING/DEVELOPMENT REVIEW Planning Salaries-Perm. 326,243.74$ 350,293.84$ $297,273.27 $339,603.50 $42,330.23 14.24% Part-time staff in admin services $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Leave Time Turn-In $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Overtime $0.00 $150.69 $6,300.00 $6,300.00 $0.00 0.00% Fringe Benefits $0.00 $0.00 $0.00 $0.00 $0.00 0.00% FICA/Medicare 22,918.65$ 31,178.43$ $21,817.44 $25,979.67 $4,162.23 19.08% Nontaxable Fringes $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Reimbursable grant expenditures $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Office Supplies $2,500.00 $3,333.11 $2,500.00 $2,700.00 $200.00 8.00% Public Meeting Advertising $3,200.00 $1,720.80 $3,500.00 $3,500.00 $0.00 0.00% Telephone $300.00 $127.97 $300.00 $150.00 ($150.00)-50.00% Postage $1,000.00 $455.70 $1,000.00 $800.00 ($200.00)-20.00% Dues and Subscriptions $1,500.00 $1,316.00 $1,500.00 $1,650.00 $150.00 10.00% Document Printing $1,500.00 $679.48 $1,500.00 $1,500.00 $0.00 0.00% Maps $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Payment for GIS services $2,500.00 $2,500.00 $2,500.00 $2,500.00 $0.00 0.00% Legal Services $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Consultants $55,000.00 $48,621.01 $55,000.00 $55,000.00 $0.00 0.00% Cmte Support (Nat Res, Energy, Other)$2,900.00 $8,577.32 $2,900.00 $2,900.00 $0.00 0.00% PC/DRB Stipends $9,000.00 $8,754.17 $9,000.00 $9,000.00 $0.00 0.00% Equipment Contracts $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Travel & Training $5,500.00 $3,844.47 $5,500.00 $5,500.00 $0.00 0.00% Legal Permit Review $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Independent Technical Review $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Equipment $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Special Projects $25,000.00 $6,416.00 $10,000.00 $10,000.00 $0.00 0.00% Operating Transfer Out $0.00 $0.00 $0.00 $0.00 $0.00 0.00% $459,062.39 $467,968.99 $420,590.71 $467,083.17 $46,492.46 11.05% NATURAL RESOURCES & ENERGY Dues and Subscriptions $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Educational Programs $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Special Projects Material $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Printing $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Travel & Training $0.00 $0.00 $0.00 $0.00 $0.00 0.00% $0.00 $0.00 $0.00 $0.00 $0.00 0.00% 54 CITY OF SOUTH BURLINGTON 2021 COMPARATIVE EXPENDITURE BUDGET 16 17 18 ABCDEFG ACCOUNT 2019 2019 2020 2021 2020 vs 2021 2020 vs 2021 DESCRIPTION BUDGET ACTUAL BUDGET BUDGET $(+/-)%(+/-) 295 296 297 298 299 300 301 302 303 304 305 306 307 308 309 310 311 312 313 314 315 316 317 318 319 320 321 322 323 324 325 326 327 328 329 330 331 332 333 334 335 336 337 338 339 340 CULTURE AND RECREATION RECREATION ADMINISTRATION Rec.Admin.Salaries-Perm. 251,324.00$ 258,360.02$ $258,687.89 $271,760.70 $13,072.81 5.05% Leave Time Turn-In $0.00 $0.00 $0.00 $7,000.00 $7,000.00 0.00% Overtime $0.00 $192.85 $0.00 $1,500.00 $1,500.00 0.00% Taxable Fringe Benefits $0.00 $0.00 $0.00 $0.00 $0.00 0.00% FICA/Medicare 19,689.64$ 20,249.98$ $19,789.62 $20,789.69 $1,000.07 5.05% Nontaxable Fringe Ben. $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Office Supplies $3,000.00 $1,008.78 $3,300.00 $3,000.00 ($300.00)-9.09% Clothing $0.00 $0.00 $0.00 $1,000.00 $1,000.00 0.00% Telephone $3,733.00 $926.08 $2,000.00 $1,500.00 ($500.00)-25.00% Postage $350.00 $14.95 $350.00 $150.00 ($200.00)-57.14% Dues and Subscriptions $600.00 $1,433.25 $1,700.00 $1,700.00 $0.00 0.00% Scholarships $1,000.00 $1,000.00 $0.00 $1,000.00 $1,000.00 0.00% Printing $32,000.00 $43,715.21 $16,000.00 $36,000.00 $20,000.00 125.00% Computer Software Contract $5,000.00 $4,592.42 $5,850.00 $4,600.00 ($1,250.00)-21.37% Travel & Training $4,000.00 $4,842.63 $5,000.00 $6,900.00 $1,900.00 38.00% Lease Printer and Copier $5,046.00 $4,811.85 $3,600.00 $5,000.00 $1,400.00 38.89% $325,742.64 $341,148.02 $316,277.51 $361,900.39 $45,622.88 14.42% PROGRAMS Salaries-Miscellaneous $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Salaries-Fall/Winter $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Salaries-Spring/Summer $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Salaries-Programs $0.00 $0.00 $0.00 $0.00 $0.00 0.00% FICA/Medicare $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Supplies and Equipment $10,200.00 $7,727.54 $11,000.00 $11,000.00 $0.00 0.00% Advertising $5,000.00 $6,690.97 $5,000.00 $7,000.00 $2,000.00 40.00% Senior Programs $3,500.00 $4,761.96 $0.00 $0.00 $0.00 0.00% Special Events $8,000.00 $8,272.82 $11,000.00 $18,000.00 $7,000.00 63.64% School Custodial Reim $0.00 $0.00 $0.00 $0.00 $0.00 0.00% School Use $3,000.00 $0.00 $3,000.00 $3,000.00 $0.00 0.00% $29,700.00 $27,453.29 $30,000.00 $39,000.00 $9,000.00 30.00% Red Rock Park Red Rocks Park Salaries $15,000.00 $6,094.50 $6,100.00 $6,500.00 $400.00 6.56% FICA/Medicare $1,766.00 $344.81 $0.00 $0.00 $0.00 0.00% General Supplies $2,000.00 $680.41 $1,500.00 $1,500.00 $0.00 0.00% Clothing $375.00 $301.50 $200.00 $200.00 $0.00 0.00% Telephone $245.00 $0.00 $250.00 $250.00 $0.00 0.00% 55 CITY OF SOUTH BURLINGTON 2021 COMPARATIVE EXPENDITURE BUDGET 16 17 18 ABCDEFG ACCOUNT 2019 2019 2020 2021 2020 vs 2021 2020 vs 2021 DESCRIPTION BUDGET ACTUAL BUDGET BUDGET $(+/-)%(+/-) 341 342 343 344 345 346 347 348 349 350 351 352 353 354 355 356 357 358 359 360 361 362 363 364 365 366 367 368 369 370 371 372 373 374 375 376 377 378 379 380 381 382 383 384 385 386 Printing $1,000.00 $0.00 $0.00 $0.00 $0.00 0.00% Consulting $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Utilities $500.00 $254.26 $400.00 $400.00 $0.00 0.00% $20,886.00 $7,675.48 $8,450.00 $8,850.00 $400.00 4.73% FACILITIES Park Salaries $3,000.00 $0.00 $3,000.00 $3,000.00 $0.00 0.00% FICA/Medicare $229.50 $0.00 $0.00 $0.00 $0.00 0.00% Supplies $6,484.00 $4,124.89 $9,500.00 $9,500.00 $0.00 0.00% Fuel-Gas - Heat $1,250.00 $1,394.98 $1,500.00 $1,500.00 $0.00 0.00% Telephone $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Recreation Path materials $0.00 $0.00 $500.00 $0.00 ($500.00)-100.00% Electric-Jaycee Park $1,600.00 $1,546.14 $1,600.00 $1,600.00 $0.00 0.00% Electric-Dorset Park $2,000.00 $2,119.98 $2,500.00 $2,500.00 $0.00 0.00% Electric-Overlook Park $375.00 $254.99 $300.00 $300.00 $0.00 0.00% Electric-Red Rocks Parks $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Electric-Tennis Courts $550.00 $261.75 $300.00 $300.00 $0.00 0.00% Facilities Maintenance Contracts $2,825.00 $1,440.00 $2,500.00 $2,500.00 $0.00 0.00% Port-O-Lets $4,600.00 $6,332.93 $4,600.00 $7,000.00 $2,400.00 52.17% Vehicle Maintenance $3,000.00 $2,617.81 $3,500.00 $3,500.00 $0.00 0.00% Capital Items $0.00 $0.00 $265,000.00 $180,000.00 ($85,000.00)-32.08% Debt Repayment $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Shared Use Paths $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Ongoing Facilities Improvements $23,000.00 $23,469.71 $32,500.00 $32,000.00 ($500.00)-1.54% $48,913.50 $43,563.18 $327,300.00 $243,700.00 ($83,600.00)-25.54% LEISURE ARTS Seasonal Salaries $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Playground Leaders $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Arts & Crafts Instructors $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Adult Programs Supplies/I $0.00 $0.00 $0.00 $0.00 $0.00 0.00% FICA/Medicare $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Youth Playground Supplies $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Youth Arts & Crafts Materi $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Senior Club Contract $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Reimbursement-Bus Drivers $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Artists-Contracts $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Chorus Directors $0.00 $0.00 $0.00 $0.00 $0.00 0.00% $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Contracted General Programs 56 CITY OF SOUTH BURLINGTON 2021 COMPARATIVE EXPENDITURE BUDGET 16 17 18 ABCDEFG ACCOUNT 2019 2019 2020 2021 2020 vs 2021 2020 vs 2021 DESCRIPTION BUDGET ACTUAL BUDGET BUDGET $(+/-)%(+/-) 387 388 389 390 391 392 393 394 395 396 397 398 399 400 401 402 403 404 405 406 407 408 409 410 411 412 413 414 415 416 417 418 419 420 421 422 423 424 425 426 427 428 429 430 431 432 Adult Programs $22,700.00 $17,744.71 $23,000.00 $18,000.00 ($5,000.00)-21.74% Jazzercise of Shelburne $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Skate lessons - Vt Skate $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Special Events $0.00 $41.82 $0.00 $0.00 $0.00 0.00% Swim Lessons-Sport/Fit Ed $3,000.00 $0.00 $3,000.00 $3,000.00 $0.00 0.00% VRPA Discount $6,500.00 $9,466.00 $9,600.00 $9,600.00 $0.00 0.00% Driver's Education $23,400.00 $35,750.00 $33,000.00 $36,000.00 $3,000.00 9.09% Ski Programs $10,000.00 $10,760.00 $11,000.00 $11,000.00 $0.00 0.00% Chorus Director $3,600.00 $3,600.00 $4,000.00 $4,000.00 $0.00 0.00% Telephone $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Track Meet $0.00 $0.00 $0.00 $0.00 $0.00 0.00% City Fest $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Youth Programs $25,000.00 $20,923.65 $30,000.00 $30,000.00 $0.00 0.00% $94,200.00 $98,286.18 $113,600.00 $111,600.00 ($2,000.00)-1.76% VRPA Discount $0.00 $0.00 $0.00 $0.00 $0.00 0.00% $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Afternoon Skiing-Middle S $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Afternoon Skiing- Elementary $0.00 $0.00 $0.00 $0.00 $0.00 0.00% $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Spec.Activities Salaries $0.00 $0.00 $0.00 $0.00 $0.00 0.00% FICA/Medicare $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Supplies $0.00 $0.00 $0.00 $0.00 $0.00 0.00% City Fest $17,000.00 $0.00 $0.00 $0.00 $0.00 0.00% SoBu Night Out $27,000.00 $25,650.23 $25,000.00 $27,000.00 $2,000.00 8.00% Food Playground-O'Dell Appts $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Mor'in Jo with Fido $800.00 $0.00 $0.00 $0.00 $0.00 0.00% Program Cell Phones $960.00 $907.99 $1,600.00 $500.00 ($1,100.00)-68.75% $45,760.00 $26,558.22 $26,600.00 $27,500.00 $900.00 3.38% PUBLIC LIBRARY Library Salaries 332,443.00$ 336,321.52$ $357,706.10 $424,530.46 $66,824.36 18.68% Children Librarian $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Community Assistants $0.00 $0.00 $0.00 $0.00 $0.00 0.00% 57 CITY OF SOUTH BURLINGTON 2021 COMPARATIVE EXPENDITURE BUDGET 16 17 18 ABCDEFG ACCOUNT 2019 2019 2020 2021 2020 vs 2021 2020 vs 2021 DESCRIPTION BUDGET ACTUAL BUDGET BUDGET $(+/-)%(+/-) 433 434 435 436 437 438 439 440 441 442 443 444 445 446 447 448 449 450 451 452 453 454 455 456 457 458 459 460 461 462 463 464 465 466 467 468 469 470 471 472 473 474 475 476 477 478 Vacation/Substitutes $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Community Aides $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Office Manager/Circulat'n $0.00 $0.00 $0.00 $0.00 $0.00 0.00% FICA/Medicare 24,360.89$ 27,792.28$ $27,364.52 $32,476.58 $5,112.06 18.68% Library Supplies $5,800.00 $6,123.12 $7,800.00 $6,200.00 ($1,600.00)-20.51% Late Charges $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Books - Adult $19,000.00 $15,850.35 $18,000.00 $17,000.00 ($1,000.00)-5.56% Books - Children $9,550.00 $11,178.19 $9,000.00 $9,000.00 $0.00 0.00% Books - Young Adults $2,500.00 $3,900.37 $2,500.00 $3,000.00 $500.00 20.00% DVDs/CDs-Adult $6,500.00 $5,928.68 $6,000.00 $6,000.00 $0.00 0.00% DVDs/CDs-Children $2,300.00 $847.15 $2,000.00 $1,500.00 ($500.00)-25.00% Program Supplies-Arts/Cra $2,000.00 $1,807.69 $2,300.00 $2,000.00 ($300.00)-13.04% Blanchette Non Fiction Expenditures $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Blanchette Non-Fiction Subscriptions-$0.00 $0.00 $0.00 $0.00 $0.00 0.00% Photocopies $0.00 ($174.00)$0.00 $0.00 $0.00 0.00% Bookmobile Gasoline $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Advertising $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Telephone Repairs $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Postage $1,000.00 $1,276.20 $0.00 $1,400.00 $1,400.00 0.00% Dues and Subscriptions $800.00 $1,509.13 $2,600.00 $2,000.00 ($600.00)-23.08% Inter-Library delivery $1,560.00 $615.00 $1,700.00 $1,215.00 ($485.00)-28.53% Online & Print Subscripti $11,000.00 $11,539.87 $14,500.00 $18,525.00 $4,025.00 27.76% School Use $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Building Lease $45,000.00 $46,200.00 $45,000.00 $46,200.00 $1,200.00 2.67% Utilities $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Janitorial Services $16,335.00 $16,609.17 $16,335.00 $15,885.00 ($450.00)-2.75% Community Programs $6,000.00 $3,925.26 $7,550.00 $6,000.00 ($1,550.00)-20.53% Service to Shut-Ins $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Repair/Maintenance Librar $9,000.00 $13,360.34 $16,000.00 $13,500.00 ($2,500.00)-15.63% Printing $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Bookmobile services $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Bookmobile maintenance $500.00 $50.00 $500.00 $500.00 $0.00 0.00% Computer Operations - Software $0.00 $0.00 $200.00 $200.00 $0.00 0.00% Computer Operations - Hardware $600.00 $2,786.88 $1,000.00 $2,100.00 $1,100.00 110.00% Travel & Training $2,000.00 $2,251.27 $1,500.00 $1,500.00 $0.00 0.00% Library Equipment $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Furniture $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Computer Program Fees $3,600.00 $3,556.35 $3,600.00 $4,167.00 $567.00 15.75% Office Renovations $0.00 $0.00 $0.00 $0.00 $0.00 0.00% C/L Photocopier Lease Pri $2,400.00 $3,388.03 $2,400.00 $3,000.00 $600.00 25.00% $504,248.89 $516,642.85 $545,555.62 $617,899.04 $72,343.42 13.26% PUBLIC SAFETY FIRE DEPARTMENT Fire Salaries-Permanent 2,002,398.00$ 1,883,822.09$ $1,869,299.90 $2,010,155.14 $140,855.24 7.54% Fire Salaries-Other-On Call $83,347.70 $81,590.33 $71,813.42 $82,000.00 $10,186.58 14.18% 58 CITY OF SOUTH BURLINGTON 2021 COMPARATIVE EXPENDITURE BUDGET 16 17 18 ABCDEFG ACCOUNT 2019 2019 2020 2021 2020 vs 2021 2020 vs 2021 DESCRIPTION BUDGET ACTUAL BUDGET BUDGET $(+/-)%(+/-) 479 480 481 482 483 484 485 486 487 488 489 490 491 492 493 494 495 496 497 498 499 500 501 502 503 504 505 506 507 508 509 510 511 512 513 514 515 516 517 518 519 520 521 522 523 524 Leave Time Turn-In $0.00 $0.00 $0.00 $0.00 $0.00 0.00% New Employee Training $0.00 $0.00 $10,000.00 $10,000.00 $0.00 0.00% Holiday Pay 186,354.00$ 330,052.39$ $190,344.00 $335,100.00 $144,756.00 76.05% Fair Labor Standard O/T 165,185.77$ -$ $141,804.23 $141,804.00 ($0.23)0.00% F/D Overtime - Fill-In $187,000.00 $285,196.07 $138,000.00 $138,000.00 $0.00 0.00% F/D Overtime - Training $28,000.00 $29,373.10 $30,000.00 $30,000.00 $0.00 0.00% F/D Overtime - Emerg Call $7,000.00 $9,983.49 $6,500.00 $6,500.00 $0.00 0.00% Salaries-USAR Storm Deployment $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Wellness/Fitness $0.00 $15,508.32 $13,000.00 $25,000.00 $12,000.00 92.31% Fire-Off Duty Outside Emp $3,000.00 $1,750.00 $1,000.00 $1,000.00 $0.00 0.00% Administrative Assistance $0.00 $0.00 $0.00 $0.00 $0.00 0.00% ADP Timeclock Charge $0.00 $0.00 $0.00 $0.00 $0.00 0.00% FICA/Medicare 206,998.22$ 207,824.05$ $165,952.77 $210,647.27 $44,694.50 26.93% Office Supplies $2,000.00 $1,878.82 $2,000.00 $2,000.00 $0.00 0.00% Late Charges $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Medical Supplies $0.00 $622.28 $0.00 $0.00 $0.00 0.00% Oxygen $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Vaccinations-HEP $0.00 $0.00 $0.00 $1,000.00 $1,000.00 0.00% REHAB Supplies $300.00 $59.41 $300.00 $300.00 $0.00 0.00% Station Operating Supply $3,000.00 $960.00 $3,000.00 $2,000.00 ($1,000.00)-33.33% Maintenance Tools $420.00 $474.68 $350.00 $475.00 $125.00 35.71% Uniforms $15,000.00 $26,513.39 $32,500.00 $28,000.00 ($4,500.00)-13.85% Uniforms -Electrical Inspector $500.00 $595.67 $500.00 $625.00 $125.00 25.00% Uniforms-Call $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Firefighting Clothing $8,400.00 $12,467.71 $36,800.00 $20,000.00 ($16,800.00)-45.65% Vehicle Tools $1,000.00 $1,538.13 $1,000.00 $1,500.00 $500.00 50.00% Gas Chiefs' vehicle & rei $2,500.00 $2,703.47 $2,500.00 $2,800.00 $300.00 12.00% Vehicle - Electrical Inspector $9,600.00 $9,509.05 $9,600.00 $0.00 ($9,600.00)-100.00% Diesel Fuel $15,000.00 $19,029.36 $18,000.00 $19,000.00 $1,000.00 5.56% Oil $600.00 $0.00 $600.00 $600.00 $0.00 0.00% Films and Books $1,000.00 $144.70 $1,000.00 $1,000.00 $0.00 0.00% Fire Prevention Materials $1,500.00 $1,038.59 $1,500.00 $1,500.00 $0.00 0.00% Fire Extinguishers $600.00 $768.00 $600.00 $775.00 $175.00 29.17% Airpacks Maintenance $4,500.00 $7,139.79 $10,000.00 $7,000.00 ($3,000.00)-30.00% Telephone $12,000.00 $10,359.03 $12,000.00 $10,500.00 ($1,500.00)-12.50% Postage-Tool Shipping $450.00 $192.77 $450.00 $200.00 ($250.00)-55.56% Dues and Subscriptions $1,500.00 $1,103.17 $1,700.00 $1,500.00 ($200.00)-11.76% Dues and Subscriptions - Electric $250.00 $0.00 $250.00 $250.00 $0.00 0.00% HVAC Maintenance $0.00 $0.00 $4,500.00 $4,500.00 $0.00 0.00% Stations Maintenance/Repairs $116,000.00 $116,046.73 $25,000.00 $25,000.00 $0.00 0.00% Laundry and Bedding $900.00 $146.17 $1,200.00 $5,000.00 $3,800.00 316.67% Radio Repair $1,500.00 $2,431.31 $2,000.00 $2,500.00 $500.00 25.00% Vehicle Maintenance $16,000.00 $36,641.56 $18,000.00 $38,000.00 $20,000.00 111.11% Vehicle Repair $20,000.00 $24,808.97 $30,000.00 $30,000.00 $0.00 0.00% Tires $3,000.00 $1,611.94 $10,000.00 $6,500.00 ($3,500.00)-35.00% Equipment R & M $7,500.00 $14,493.42 $8,500.00 $25,000.00 $16,500.00 194.12% 59 CITY OF SOUTH BURLINGTON 2021 COMPARATIVE EXPENDITURE BUDGET 16 17 18 ABCDEFG ACCOUNT 2019 2019 2020 2021 2020 vs 2021 2020 vs 2021 DESCRIPTION BUDGET ACTUAL BUDGET BUDGET $(+/-)%(+/-) 525 526 527 528 529 530 531 532 533 534 535 536 537 538 539 540 541 542 543 544 545 546 547 548 549 550 551 552 553 554 555 556 557 558 559 560 561 562 563 564 565 566 567 568 569 570 Computers Contract ACS $3,000.00 $5,920.55 $4,500.00 $7,000.00 $2,500.00 55.56% Fire Safety Education $3,400.00 $3,445.36 $0.00 $3,600.00 $3,600.00 0.00% Conferences $1,000.00 $218.67 $1,000.00 $1,000.00 $0.00 0.00% Training Schools $4,500.00 $5,157.43 $6,500.00 $6,500.00 $0.00 0.00% Training Schools-Electrical Inspector $500.00 $0.00 $250.00 $500.00 $250.00 100.00% Training Equipment $750.00 $145.56 $1,200.00 $1,200.00 $0.00 0.00% Recruiting & Testing $1,000.00 $3,437.23 $4,000.00 $2,000.00 ($2,000.00)-50.00% Fire Station #1 Heat/Elec $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Fire Station #2 Heat/Elec $12,500.00 $19,612.08 $20,000.00 $20,000.00 $0.00 0.00% Water Tank Rental Station $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Fire Safety Equipment $117,000.00 $94,522.75 $32,000.00 $32,000.00 $0.00 0.00% Equipment-Fire Inspector $250.00 $0.00 $250.00 $250.00 $0.00 0.00% F/D Furniture/Equipment $2,500.00 $1,000.00 $67,000.00 $7,500.00 ($59,500.00)-88.81% Fire truck fit up $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Hoses, Nozzles, Misc.$0.00 $0.00 $5,200.00 $3,000.00 ($2,200.00)-42.31% Equipment Notes Prin $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Equipment Notes Int $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Fire truck-repayment to WPC $94,000.00 $94,000.00 $0.00 $0.00 $0.00 0.00% Copier $500.00 $0.00 $500.00 $500.00 $0.00 0.00% Operating Transfers Out $0.00 $0.00 $0.00 $0.00 $0.00 0.00% F/D Equipment Trsf Out $0.00 $0.00 $0.00 $0.00 $0.00 0.00% F/D CIP Trsf Out $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Fire Inspector $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Fire Inspector Car/Equipment $0.00 $0.00 $0.00 $700.00 $700.00 0.00% $3,355,203.69 $3,365,837.59 $3,013,964.32 $3,313,481.41 $299,517.09 9.94% AMBULANCE Permanent Salaries 467,470.00$ $0.00 $0.00 $0.00 $0.00 0.00% EMT Pay 83,347.70$ $0.00 $0.00 $0.00 $0.00 0.00% Holiday Pay 33,277.50$ $0.00 $0.00 $0.00 $0.00 0.00% Fair Labor Standard OT 36,570.77$ $0.00 $0.00 $0.00 $0.00 0.00% Overtime Fill-In $49,000.00 $0.00 $35,000.00 $0.00 ($35,000.00)-100.00% Overtime - Training $7,000.00 $0.00 $8,500.00 $0.00 ($8,500.00)-100.00% Overtime - Emergency Call $0.00 $0.00 $5,000.00 $0.00 ($5,000.00)-100.00% Salaries-USAR Storm Deployment $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Wellness $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Paramedic Grant Payments $0.00 $0.00 $0.00 $0.00 $0.00 0.00% FICA/MEDI 38,094.56$ $0.00 $38,000.00 $0.00 ($38,000.00)-100.00% Doctor Services Stipend $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Payment to VT-Medicaid $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Office Supplies $2,000.00 $49.69 $2,000.00 $750.00 ($1,250.00)-62.50% Medical Supplies-Disposab $29,000.00 $24,656.16 $49,000.00 $49,000.00 $0.00 0.00% Medical Supplies-Oxygen $3,500.00 $2,216.74 $3,000.00 $3,000.00 $0.00 0.00% Medical Equipment Replace $7,500.00 $17,618.13 $7,500.00 $17,500.00 $10,000.00 133.33% Uniforms-Career $6,000.00 $17,409.36 $7,000.00 $7,000.00 $0.00 0.00% 60 CITY OF SOUTH BURLINGTON 2021 COMPARATIVE EXPENDITURE BUDGET 16 17 18 ABCDEFG ACCOUNT 2019 2019 2020 2021 2020 vs 2021 2020 vs 2021 DESCRIPTION BUDGET ACTUAL BUDGET BUDGET $(+/-)%(+/-) 571 572 573 574 575 576 577 578 579 580 581 582 583 584 585 586 587 588 589 590 591 592 593 594 595 596 597 598 599 600 601 602 603 604 605 606 607 608 609 610 611 612 613 614 615 616 Diesel Fuel $6,500.00 $6,132.18 $6,500.00 $6,800.00 $300.00 4.62% Training Films and Books $750.00 $0.00 $300.00 $300.00 $0.00 0.00% Telephone $5,000.00 $5,935.52 $7,000.00 $6,200.00 ($800.00)-11.43% Billing Postage $1,500.00 $1,149.10 $1,500.00 $1,200.00 ($300.00)-20.00% Dues & Subscriptions $500.00 $0.00 $500.00 $500.00 $0.00 0.00% Contingency-Equipment Rep $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Radios Purchase $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Radio Repair $1,000.00 $0.00 $1,000.00 $0.00 ($1,000.00)-100.00% Vehicle Maintenance $2,500.00 $33.81 $3,000.00 $3,000.00 $0.00 0.00% Vehicle Repair $3,000.00 $3,589.34 $3,000.00 $4,000.00 $1,000.00 33.33% Equipment R&M $1,250.00 $3,302.68 $1,250.00 $3,400.00 $2,150.00 172.00% Office Equip Maintenance $500.00 $0.00 $500.00 $250.00 ($250.00)-50.00% Billing Software/Upgrades $4,000.00 $2,890.79 $4,000.00 $3,000.00 ($1,000.00)-25.00% Med Equipment Maintenance $1,000.00 $0.00 $1,200.00 $2,000.00 $800.00 66.67% Training Programs $3,750.00 $220.00 $8,000.00 $5,000.00 ($3,000.00)-37.50% Training Equipment $500.00 $0.00 $500.00 $500.00 $0.00 0.00% To Reserve Fund-Training $10,000.00 $10,000.00 $10,000.00 $10,000.00 $0.00 0.00% Replacement Vehicle $0.00 $0.00 $0.00 $0.00 $0.00 0.00% EMS Patient Care Equip $0.00 $0.00 $35,000.00 $35,000.00 $0.00 0.00% Paperless Reporting $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Notes/Bonds-Vehicles/Equi $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Operating Transfer Out $0.00 $0.00 $0.00 $0.00 $0.00 0.00% $804,510.53 $95,203.50 $238,250.00 $158,400.00 ($79,850.00)-33.52% POLICE Police Salaries-Permanent 3,360,434.00$ 3,169,719.18$ $3,283,357.67 $3,385,868.00 $102,510.33 3.12% Police Holiday Pay 197,275.96$ 218,343.30$ $168,710.88 $220,000.00 $51,289.12 30.40% Automatic Corporal $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Shift Differential 64,873.80$ 47,244.31$ $52,750.69 $48,000.00 ($4,750.69)-9.01% Per Diem Dispatchers $20,000.00 $15,592.63 $0.00 $0.00 $0.00 0.00% Rec Path Patrol - Interns $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Leave Time Turn-In $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Police Salaries-Overtime $285,000.00 $413,841.40 $298,000.00 $298,000.00 $0.00 0.00% Drug Task Force Personnel $0.00 $0.00 $0.00 $0.00 $0.00 0.00% CUSI Officer $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Off-Duty Police Salary $10,000.00 $5,391.25 $10,000.00 $10,000.00 $0.00 0.00% Reparative Board Grant Ac $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Fringe Benefits $0.00 $0.00 $0.00 $0.00 $0.00 0.00% FICA/Medicare 301,309.57$ 297,384.38$ $278,321.17 $303,082.90 $24,761.74 8.90% Fitness $7,200.00 $13,000.00 $10,000.00 $10,000.00 $0.00 0.00% Office Supplies $10,500.00 $11,699.50 $10,500.00 $10,500.00 $0.00 0.00% Late Charges $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Firearms equip/supplies $12,000.00 $12,143.48 $13,000.00 $13,000.00 $0.00 0.00% Radio Equipment-Supplies $300.00 $0.00 $300.00 $300.00 $0.00 0.00% Investigative Supplies $8,120.00 $10,682.74 $8,120.00 $8,500.00 $380.00 4.68% 61 CITY OF SOUTH BURLINGTON 2021 COMPARATIVE EXPENDITURE BUDGET 16 17 18 ABCDEFG ACCOUNT 2019 2019 2020 2021 2020 vs 2021 2020 vs 2021 DESCRIPTION BUDGET ACTUAL BUDGET BUDGET $(+/-)%(+/-) 617 618 619 620 621 622 623 624 625 626 627 628 629 630 631 632 633 634 635 636 637 638 639 640 641 642 643 644 645 646 647 648 649 650 651 652 653 654 655 656 657 658 659 660 661 662 Youth Services Supplies $5,000.00 $5,014.65 $5,000.00 $5,000.00 $0.00 0.00% Traffic Safety Grant $0.00 $11,284.25 $0.00 $0.00 $0.00 0.00% Traffic Unit Supplies $2,000.00 $2,331.38 $2,000.00 $2,000.00 $0.00 0.00% Emergency Mgmnt Supplies $0.00 $0.00 $0.00 $0.00 $0.00 0.00% K-9 Supplies $4,000.00 $5,061.45 $4,000.00 $4,000.00 $0.00 0.00% Janitorial Supplies $3,200.00 $3,027.45 $3,200.00 $3,200.00 $0.00 0.00% Uniform Supplies $35,000.00 $46,650.65 $38,500.00 $38,500.00 $0.00 0.00% Tires $9,800.00 $3,045.56 $9,800.00 $9,800.00 $0.00 0.00% Gas and Oil $60,000.00 $53,150.50 $60,000.00 $55,000.00 ($5,000.00)-8.33% Community Outreach $0.00 $0.00 $44,000.00 $60,365.00 $16,365.00 37.19% Telephone $30,000.00 $33,397.13 $30,000.00 $30,000.00 $0.00 0.00% Postage $2,200.00 $2,763.00 $2,200.00 $2,200.00 $0.00 0.00% Dues and Subscriptions $2,000.00 $1,912.33 $2,000.00 $2,000.00 $0.00 0.00% Towing Services $1,000.00 $855.00 $1,000.00 $1,000.00 $0.00 0.00% Crime Prevention Supplies $2,000.00 $1,813.76 $2,000.00 $2,000.00 $0.00 0.00% I.C.A.C. $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Building Repairs $0.00 $29.98 $0.00 $65,000.00 $65,000.00 0.00% Generator Preventive Maint.$800.00 $1,259.46 $800.00 $1,200.00 $400.00 50.00% Building Maintenance $15,000.00 $14,099.27 $15,000.00 $15,000.00 $0.00 0.00% Upper Floor Lease Expenses $169,967.00 $119,552.90 $183,826.41 $50,600.00 ($133,226.41)-72.47% Uniform Cleaning $15,000.00 $13,481.99 $15,000.00 $15,000.00 $0.00 0.00% Office Equip. Contract $6,000.00 $5,088.84 $6,000.00 $6,000.00 $0.00 0.00% Radio Equip. Maintenance $2,000.00 $3,185.55 $2,000.00 $2,000.00 $0.00 0.00% Vehicle Repair $53,500.00 $55,486.69 $55,000.00 $55,000.00 $0.00 0.00% Computer Connections Syst $8,800.00 $9,018.55 $8,800.00 $8,800.00 $0.00 0.00% Equipment Maintenance $2,000.00 $1,423.00 $2,000.00 $1,500.00 ($500.00)-25.00% Records Management System $7,600.00 $13,525.00 $11,000.00 $12,000.00 $1,000.00 9.09% Legal Services $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Consulting Services $18,000.00 $18,701.00 $26,300.00 $27,000.00 $700.00 2.66% Legal Services $0.00 $0.00 $0.00 $0.00 $0.00 0.00% IT Computer Services/Software $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Tower Lease $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Animal Control Contracts $24,900.00 $25,839.25 $25,500.00 $26,000.00 $500.00 1.96% Accreditation $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Conferences $6,000.00 $4,837.55 $6,000.00 $6,000.00 $0.00 0.00% In-Service Training $28,500.00 $31,573.52 $32,500.00 $32,500.00 $0.00 0.00% Recruiting & Testing $4,000.00 $4,943.50 $3,700.00 $4,000.00 $300.00 8.11% Tuition Reimbursement $0.00 $0.00 $0.00 $6,000.00 $6,000.00 0.00% Electric-Police Dept. $62,000.00 $55,015.98 $60,000.00 $60,000.00 $0.00 0.00% Heat/Hot Water $5,500.00 $6,339.12 $5,500.00 $5,500.00 $0.00 0.00% Radio Installation Utilit $500.00 $50,471.69 $500.00 $500.00 $0.00 0.00% Building Common Area Fees $65,000.00 $82,447.94 $65,000.00 $65,000.00 $0.00 0.00% Cleaning/Building Service $34,200.00 $32,692.52 $35,000.00 $33,000.00 ($2,000.00)-5.71% Vehicles and Equipment $108,000.00 $101,302.32 $108,000.00 $126,000.00 $18,000.00 16.67% Vehicle Equipment $5,000.00 $5,000.00 $5,000.00 $5,000.00 $0.00 0.00% Office Equipment $5,000.00 $3,790.73 $5,000.00 $4,000.00 ($1,000.00)-20.00% 62 CITY OF SOUTH BURLINGTON 2021 COMPARATIVE EXPENDITURE BUDGET 16 17 18 ABCDEFG ACCOUNT 2019 2019 2020 2021 2020 vs 2021 2020 vs 2021 DESCRIPTION BUDGET ACTUAL BUDGET BUDGET $(+/-)%(+/-) 663 664 665 666 667 668 669 670 671 672 673 674 675 676 677 678 679 680 681 682 683 684 685 686 687 688 689 690 691 692 693 694 695 696 697 698 699 700 701 702 703 704 705 706 707 708 Radio Replacement/Equipment $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Investigative Equipment $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Taser Replacement $3,500.00 $3,473.65 $3,500.00 $3,500.00 $0.00 0.00% Computers/software $93,780.00 $93,032.54 $89,000.00 $76,000.00 ($13,000.00)-14.61% Equipment Notes Prin $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Equipment Notes Int $0.00 $0.00 $0.00 $0.00 $0.00 0.00% BYRNE Grant $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Operating Transfer In/Out $0.00 $0.00 $0.00 $0.00 $0.00 0.00% $5,177,760.33 $5,140,961.82 $5,106,686.81 $5,234,415.90 $127,729.09 2.50% STREETS AND HIGHWAYS Highway Salaries-Perm. 720,753.31$ 711,076.50$ $722,351.53 756,916.18$ $34,564.65 4.79% Highway Salaries - Other $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Leave Time Turn-In $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Highway Salaries-Overtime $25,000.00 $53,099.14 $31,000.00 $35,000.00 $4,000.00 12.90% On-Call Pay $0.00 $0.00 $0.00 $0.00 $0.00 0.00% FICA/Medicare 53,566.19$ 60,539.93$ $56,788.36 $60,581.59 $3,793.23 6.68% Drug/Alcohol/Phys.Testing $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Office Supplies $1,800.00 $3,821.98 $2,000.00 $2,000.00 $0.00 0.00% Late Charges $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Traffic Light Supplies $25,000.00 $26,309.89 $30,000.00 $28,000.00 ($2,000.00)-6.67% Sign Supplies $6,500.00 $6,352.52 $7,500.00 $7,500.00 $0.00 0.00% City Highways Material $31,000.00 $39,597.92 $35,000.00 $37,500.00 $2,500.00 7.14% Road Striping $20,000.00 $20,164.29 $20,000.00 $20,000.00 $0.00 0.00% Winter Salt $100,000.00 $155,279.36 $120,000.00 $150,000.00 $30,000.00 25.00% Winter Sand $300.00 $525.28 $300.00 $300.00 $0.00 0.00% Winter Liquid Deicer Addi $13,500.00 $17,039.88 $14,000.00 $18,000.00 $4,000.00 28.57% Building Supplies $1,400.00 $0.00 $1,400.00 $1,400.00 $0.00 0.00% Uniforms $20,000.00 $22,150.03 $20,000.00 $20,000.00 $0.00 0.00% Vehicle Repair Parts $75,000.00 $72,678.67 $75,000.00 $75,000.00 $0.00 0.00% School Bus parts $32,500.00 $25,265.85 $35,000.00 $30,000.00 ($5,000.00)-14.29% Gasoline HW $20,000.00 $33,426.81 $20,000.00 $30,000.00 $10,000.00 50.00% Diesel/Gasoline Non City $125,000.00 $143,040.50 $125,000.00 $140,000.00 $15,000.00 12.00% Oil $6,000.00 $6,339.32 $6,000.00 $6,500.00 $500.00 8.33% Diesel Fuel HW $27,500.00 $28,517.74 $32,000.00 $32,000.00 $0.00 0.00% Fuel Station Maintenance $2,000.00 $853.24 $1,500.00 $1,500.00 $0.00 0.00% See, Click, Fix $0.00 $0.00 $0.00 $10,000.00 $10,000.00 0.00% Advertising $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Telephone/Internet $7,500.00 $5,499.33 $7,000.00 $6,000.00 ($1,000.00)-14.29% Building Maintenance $31,000.00 $33,872.53 $71,000.00 $75,000.00 $4,000.00 5.63% HVAC Maintenance $3,500.00 $4,828.62 $4,500.00 $5,000.00 $500.00 11.11% Generator Preventive Maint.$1,500.00 $4,426.17 $2,500.00 $4,500.00 $2,000.00 80.00% Hydrant Maintenance $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Tree Care $8,500.00 $8,070.65 $58,500.00 $100,000.00 $41,500.00 70.94% Legal Services $0.00 $0.00 $0.00 $0.00 $0.00 0.00% 63 CITY OF SOUTH BURLINGTON 2021 COMPARATIVE EXPENDITURE BUDGET 16 17 18 ABCDEFG ACCOUNT 2019 2019 2020 2021 2020 vs 2021 2020 vs 2021 DESCRIPTION BUDGET ACTUAL BUDGET BUDGET $(+/-)%(+/-) 709 710 711 712 713 714 715 716 717 718 719 720 721 722 723 724 725 726 727 728 729 730 731 732 733 734 735 736 737 738 739 740 741 742 743 744 745 746 747 748 749 750 751 752 753 754 Consulting Services $17,500.00 $23,016.41 $20,000.00 $24,000.00 $4,000.00 20.00% Equipment Rental/Purchase $1,750.00 $848.26 $1,500.00 $1,000.00 ($500.00)-33.33% Office Equipment Maintnce $1,750.00 $1,616.10 $1,500.00 $1,500.00 $0.00 0.00% Travel & Training $9,000.00 $5,896.85 $9,000.00 $9,000.00 $0.00 0.00% Utilities - Garage $18,500.00 $13,366.15 $18,000.00 $18,000.00 $0.00 0.00% Utilities-Garage Heat $13,500.00 $14,970.40 $13,000.00 $13,000.00 $0.00 0.00% Traffic Lights -Electricity $23,500.00 $19,820.07 $20,000.00 $20,000.00 $0.00 0.00% Utilities - Storm Station $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Stormwater Utilities $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Vehicle Replacement $255,000.00 $246,157.70 $195,000.00 $250,000.00 $55,000.00 28.21% Highway Paving $600,000.00 $655,153.39 $625,000.00 $750,000.00 $125,000.00 20.00% State Aid Highways $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Curbs and Sidewalks $5,000.00 $1,198.64 $5,000.00 $2,500.00 ($2,500.00)-50.00% Traffic Calming $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Special Project $85,000.00 $45,035.81 $85,000.00 $600,000.00 $515,000.00 605.88% Facility Stewardship $75,000.00 $37,000.00 $75,000.00 $50,000.00 ($25,000.00)-33.33% Equipment Notes Prin $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Equipment Notes Int $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Operating Transfers Out $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Operating Trsfrs Out - Hg $0.00 $0.00 $0.00 $0.00 $0.00 0.00% $2,464,319.50 $2,546,855.93 $2,566,339.90 $3,391,697.77 $825,357.87 32.16% PARK MAINTENANCE Park Maint.Salaries-Perm.189,248.28$ 213,406.49$ $199,555.30 243,939.38$ $44,384.08 22.24% Parks Salaries Other $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Leave Time Turn-In $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Park Maint.Sal-Overtime $0.00 $9,964.95 $0.00 $10,000.00 $10,000.00 0.00% Parks On Call $0.00 $0.00 $0.00 $0.00 $0.00 0.00% FICA/Medicare 14,477.49$ 17,816.45$ $15,175.80 $19,426.36 $4,250.56 28.01% Payment to Sickbank Fund $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Park Supplies $28,500.00 $29,268.06 $30,000.00 $30,000.00 $0.00 0.00% Maintenance & Landscaping Contract $0.00 $0.00 $0.00 $75,000.00 $75,000.00 0.00% Cemetery Supplies $300.00 $0.00 $300.00 $5,000.00 $4,700.00 1566.67% Recreation Path Supplies $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Wheeler Park $0.00 $3,374.11 $0.00 $0.00 $0.00 0.00% Veterans Memorial Park $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Recreation Path Maintenance $0.00 $0.00 $0.00 $0.00 $0.00 0.00% $232,525.77 $273,830.06 $245,031.10 $383,365.74 $138,334.64 56.46% DEBT SERVICE Public Works Facility $98,549.83 $98,568.00 $98,550.00 $98,550.00 $0.00 0.00% Pension Liability Note Principal $345,205.93 $345,205.93 $362,081.00 $381,454.00 $19,373.00 5.35% Kennedy Dr Reconstruction $22,493.70 $22,508.00 $22,493.70 $22,493.70 $0.00 0.00% 64 CITY OF SOUTH BURLINGTON 2021 COMPARATIVE EXPENDITURE BUDGET 16 17 18 ABCDEFG ACCOUNT 2019 2019 2020 2021 2020 vs 2021 2020 vs 2021 DESCRIPTION BUDGET ACTUAL BUDGET BUDGET $(+/-)%(+/-) 755 756 757 758 759 760 761 762 763 764 765 766 767 768 769 770 771 772 773 774 775 776 777 778 779 780 781 782 783 784 785 786 787 788 789 790 791 792 793 794 795 796 797 798 799 800 Lime Kiln Bridge $22,493.70 $22,508.00 $22,494.00 $22,494.00 $0.00 0.00% F/D Building Improvements 29,991.60$ 30,005.00$ $29,991.60 $29,991.60 $0.00 0.00% Emergency Center $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Police Headquarters $360,000.00 $360,000.00 $360,000.00 $360,000.00 $0.00 0.00% Parkland, 1992 $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Communications Equipment-Community 190,000.00$ 190,000.00$ $190,000.00 $190,000.00 $0.00 0.00% Public Works Facility-Int. $13,858.66 ($8,558.58) $8,335.00 $2,782.00 ($5,553.00)-66.62% Kennedy Dr Reconstruction $7,132.55 $5,714.94 $6,080.00 $5,011.00 ($1,069.00)-17.58% Lime Kiln Bridge $7,132.55 $5,714.94 $6,080.00 $5,011.00 ($1,069.00)-17.58% F/D Building Improvements $9,564.11 $7,618.48 $8,153.00 $6,719.00 ($1,434.00)-17.59% Emergency Center $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Police Headquarters $203,472.00 $169,537.20 $189,882.00 $175,644.00 ($14,238.00)-7.50% Public Safety/Communications $0.00 ($450.82) $0.00 $0.00 $0.00 0.00% Pension Liability Note Interest $315,742.20 $323,183.68 $298,867.00 $279,494.00 ($19,373.00)-6.48% Police Station Fitup $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Sewer Fund Note-Solar $12,005.00 $12,005.00 $12,004.00 $12,005.00 $1.00 0.01% Communications Equipment-Community 33,003.00$ 33,414.91$ $29,336.00 $25,669.00 ($3,667.00)-12.50% $1,670,644.84 $1,616,974.68 $1,644,347.30 $1,617,318.30 ($27,029.00)-1.64% SOCIAL SERVICE &OTHER OPERATING ENTITIES G.B.I.C. $5,000.00 $5,000.00 $5,000.00 $5,000.00 $0.00 0.00% V.L.C.T. $15,397.00 $21,858.00 $22,505.00 $23,000.00 $495.00 2.20% Chamber of Commerce $4,035.00 $3,600.00 $3,600.00 $3,600.00 $0.00 0.00% Social Services $15,000.00 $15,000.00 $15,000.00 $15,000.00 $0.00 0.00% Community Use $0.00 $0.00 $0.00 $0.00 $0.00 0.00% CCTV-Clickable Meetings $10,000.00 $10,000.00 $20,000.00 $21,000.00 $1,000.00 5.00% USA Triathlon $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Front Porch Forum $4,140.00 $4,608.00 $4,500.00 $4,900.00 $400.00 8.89% County Court $150,000.00 $140,851.86 $146,000.00 $145,000.00 ($1,000.00)-0.68% Winooski Valley Park $56,592.00 $56,592.00 $59,086.00 $60,494.00 $1,408.00 2.38% C.C.T.A. $494,631.00 $494,631.00 $504,403.00 $508,732.00 $4,329.00 0.86% Regional Planning $35,075.00 $35,075.00 $35,804.00 $35,761.00 ($43.00)-0.12% Metropolitan Planning $0.00 $0.00 $0.00 $0.00 $0.00 0.00% $789,870.00 $787,215.86 $815,898.00 $822,487.00 $6,589.00 0.81% TO CAPITAL/RESERVE FUNDS Ambulance Department $155,000.00 $155,000.00 $155,000.00 $155,000.00 $0.00 0.00% Fuel Pump Reserve Fund $8,200.00 $8,200.00 $8,200.00 $8,200.00 $0.00 0.00% Open Space Reserve Fund $285,000.00 $285,000.00 $285,000.00 $306,533.00 $21,533.00 7.56% Reappraisal Fund $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Open Space Reserve/Trsf $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Ambulance Svce Assessment $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Ambulance Svce-Trnsprt'n $0.00 $0.00 $0.00 $0.00 $0.00 0.00% 65 CITY OF SOUTH BURLINGTON 2021 COMPARATIVE EXPENDITURE BUDGET 16 17 18 ABCDEFG ACCOUNT 2019 2019 2020 2021 2020 vs 2021 2020 vs 2021 DESCRIPTION BUDGET ACTUAL BUDGET BUDGET $(+/-)%(+/-) 801 802 803 804 805 806 807 To undesignated reserve fund $21,000.00 $21,659.97 $21,000.00 $21,000.00 $0.00 0.00% To Market Street $0.00 $0.00 $0.00 $0.00 $0.00 0.00% To Capital Improvements $750,000.00 $750,000.00 $860,000.00 $750,000.00 ($110,000.00)-12.79% $1,219,200.00 $1,219,859.97 $1,329,200.00 $1,240,733.00 ($88,467.00)-6.66% $24,400,858.08 $23,852,641.12 $24,566,749.94 $26,293,220.89 $1,726,470.95 7.03% 66 CITY OF SOUTH BURLINGTON 2021 COMPARATIVE REVENUE BUDGET 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 APQRSTU ACCOUNT 2019 2019 2020 2021 2019 vs 2020 2019 vs 2020 DESCRIPTION BUDGET ACTUAL BUDGET BUDGET $(+/-) %(+/-) Tax, Current Budget $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Taxes, Open Spaces Assess $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Taxes, Ambulance Service $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Taxes, Ambulance-Equip $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Delinquent Tax Revenue $0.00 $0.00 $0.00 $0.00 $0.00 0.00% VT Payment in Lieu of Tax $170,000.00 $194,821.51 $170,000.00 $195,000.00 $25,000.00 14.71% Taxes, Other $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Insurance Reimbursement $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Taxes, Reappraisal/ACT 60 $65,000.00 $65,000.00 $65,000.00 $65,000.00 $0.00 0.00% Taxes, State Educational $0.00 $0.00 $0.00 $0.00 $0.00 0.00% School Tax Collection Fee $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Penalty, Current & Prior $110,000.00 $171,170.57 $125,000.00 $150,000.00 $25,000.00 20.00% Interest, Current & Prior $45,000.00 $85,677.71 $50,000.00 $75,000.00 $25,000.00 50.00% Abatements/Write-offs $0.00 ($86.33) $0.00 $0.00 $0.00 0.00% Attorney Fees $1,000.00 $3,795.31 $2,500.00 $3,000.00 $500.00 20.00% Fee to Collect State Educ $93,000.00 $0.00 $93,000.00 $95,000.00 $2,000.00 2.15% Current Use $16,000.00 $14,772.00 $13,500.00 $14,800.00 $1,300.00 9.63% State Ed Municipal Rebate $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Per Parcel Payment Training $0.00 $0.00 $0.00 $0.00 $0.00 0.00% $500,000.00 $535,150.77 $519,000.00 $597,800.00 $78,800.00 15.18% Local Option Tax-Sales $2,750,000.00 $3,002,190.90 $2,780,000.00 $3,000,000.00 $220,000.00 7.91% Local Option Tax-Rooms/Me $235,000.00 $1,040,874.58 $1,010,000.00 $1,050,000.00 $40,000.00 3.96% Sales Tax - Fire Safer Grant $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Rooms/Meals - Fire Vehicle $352,658.00 $0.00 $0.00 $0.00 $0.00 0.00% Rooms/Meals - P/D Hdqtrs $360,000.00 $0.00 $0.00 $0.00 $0.00 0.00% $3,697,658.00 $4,043,065.48 $3,790,000.00 $4,050,000.00 $260,000.00 6.86% CITY COUNCIL Interim Zoning Revenue $0.00 $0.00 $0.00 $0.00 $0.00 0.00% $0.00 $0.00 $0.00 $0.00 $0.00 0.00% ADMINISTRATIVE SERVICES Administrative Services-Water $47,500.00 $47,500.00 $47,500.00 $47,500.00 $0.00 0.00% Admin. Services-Stormwater $134,392.00 $134,392.00 $134,392.00 $134,392.00 $0.00 0.00% Administrative Services-Sewer $150,336.00 $150,336.00 $150,336.00 $150,336.00 $0.00 0.00% Administrative Services CJC $0.00 $0.00 $0.00 $3,000.00 $3,000.00 0.00% From Sewer-Audit/ Actuary/Asset $6,214.00 $6,214.00 $6,214.00 $6,214.00 $0.00 0.00% From SW-Audit & Actuary/Asset $3,555.00 $3,555.00 $3,555.00 $3,555.00 $0.00 0.00% From Water-Audit $2,100.00 $2,100.00 $2,100.00 $2,100.00 $0.00 0.00% DPSA Insurance Reimbursement $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Admin Services Fee Fund 240 $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Pension Liability Note - Stormwater $26,510.00 $26,510.00 $26,510.00 $26,510.00 $0.00 0.00% Pension Liability Note - Sewer $38,675.00 $38,675.00 $38,675.00 $38,675.00 $0.00 0.00% Payment from Stormwater for Ortho $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Payment from Sewer for Ortho $0.00 $0.00 $0.00 $0.00 $0.00 0.00% 67 CITY OF SOUTH BURLINGTON 2021 COMPARATIVE REVENUE BUDGET 6 7 8 APQRSTU ACCOUNT 2019 2019 2020 2021 2019 vs 2020 2019 vs 2020 DESCRIPTION BUDGET ACTUAL BUDGET BUDGET $(+/-) %(+/-) 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 100 101 102 103 104 PD 3rd floor lease rent $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Payment Payroll, Testing _Sewer $700.00 $700.00 $700.00 $700.00 $0.00 0.00% Payment Payroll, Testing Stormw $480.00 $480.00 $480.00 $480.00 $0.00 0.00% Administrative Svc-CJC $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Wellness Payment $0.00 $0.00 $10,000.00 $10,000.00 $0.00 0.00% COBRA Repayment $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Sick Bank Repayment $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Insurance/Leadership $0.00 $0.00 $0.00 $0.00 $0.00 0.00% CIGNA/VLCT Insur Rebate $0.00 $20.00 $0.00 $0.00 $0.00 0.00% Worker's Comp. Reimbursement $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Insurance Reimbursement $0.00 $360.80 $0.00 $0.00 $0.00 0.00% Building Maintenance Grant $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Interest on Investments $21,000.00 $28,549.06 $22,000.00 $225,000.00 $203,000.00 922.73% Credit Card Cash Back $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Miscellaneous $2,000.00 $26,046.68 $1,500.00 $2,000.00 $500.00 33.33% Computer Reimbursement $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Applied Surplus-Gen.Fund $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Solar Credits $0.00 $11,555.09 $14,900.00 $12,000.00 ($2,900.00) -19.46% Operating Transfers In Due From $0.00 $0.00 $0.00 $0.00 $0.00 0.00% $433,462.00 $476,993.63 $458,862.00 $662,462.00 $203,600.00 44.37% CITY CLERK Returned Check Fees $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Recording Fees $135,000.00 $101,506.00 $120,000.00 $180,000.00 $60,000.00 50.00% Photocopy Fees $26,000.00 $20,699.45 $26,000.00 $26,000.00 $0.00 0.00% Photocopies-Vital Records $5,300.00 $3,861.00 $6,000.00 $26,000.00 $20,000.00 333.33% Pet Licenses $22,000.00 $24,425.41 $23,000.00 $23,000.00 $0.00 0.00% Pet Control Fees $2,000.00 $2,865.00 $2,000.00 $1,500.00 ($500.00) -25.00% Beverage/Cabaret License $9,000.00 $8,570.00 $9,000.00 $9,000.00 $0.00 0.00% Tobacco Licenses $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Entertainment Permits $0.00 $200.00 $0.00 $0.00 $0.00 0.00% Fish & Game Licenses $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Marriage Licenses $1,500.00 $1,350.00 $1,200.00 $1,400.00 $200.00 16.67% Green Mountain Passports $300.00 $292.00 $300.00 $300.00 $0.00 0.00% Motor Vehicle Renewals $800.00 $455.00 $600.00 $600.00 $0.00 0.00% Election Expenses Reimbur $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Interest Income $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Miscellaneous Income $0.00 $0.00 $0.00 $0.00 $0.00 0.00% School Reimbursement Elections $1,500.00 $1,098.18 $1,500.00 $1,500.00 $0.00 0.00% Expedited mailing service $0.00 $0.00 $0.00 $0.00 $0.00 0.00% $203,400.00 $165,322.04 $189,600.00 $269,300.00 $79,700.00 42.04% PLANNING/DEVELOPMENT REVIEW Building & Sign Permits $250,000.00 $283,083.65 $250,000.00 $275,000.00 $25,000.00 10.00% Bianchi Ruling $10,000.00 $14,010.00 $10,000.00 $11,000.00 $1,000.00 10.00% Ordinance Fines $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Zoning and Planning $95,000.00 $69,660.40 $95,000.00 $90,000.00 ($5,000.00) -5.26% Sewer Inspection Fees $2,500.00 $3,050.00 $2,500.00 $2,500.00 $0.00 0.00% 68 CITY OF SOUTH BURLINGTON 2021 COMPARATIVE REVENUE BUDGET 6 7 8 APQRSTU ACCOUNT 2019 2019 2020 2021 2019 vs 2020 2019 vs 2020 DESCRIPTION BUDGET ACTUAL BUDGET BUDGET $(+/-) %(+/-) 105 106 107 108 109 110 111 112 113 114 115 116 117 118 119 120 121 122 123 124 125 126 127 128 129 130 131 132 133 134 135 136 137 138 139 140 141 142 143 144 145 146 147 148 149 150 151 152 Peddlers' Permits $1,200.00 $1,190.00 $1,200.00 $1,200.00 $0.00 0.00% Legal Permit Review $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Independent Technical Review $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Market Street Grant $0.00 $0.00 $0.00 $0.00 $0.00 0.00% MPG Grants Revenue $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Grant Revenue-EECBG $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Solar Credit-Transfer In Fund $25,000.00 $0.00 $25,000.00 $10,000.00 ($15,000.00) -60.00% Zoning Violations-Ticketing $0.00 $0.00 $0.00 $0.00 $0.00 0.00% $383,700.00 $370,994.05 $383,700.00 $389,700.00 $6,000.00 1.56% RECREATION Red Rocks Gate Receipts $13,000.00 $0.00 $0.00 $0.00 $0.00 0.00% From Fund 240 $0.00 $0.00 $0.00 $0.00 $0.00 0.00% $13,000.00 $0.00 $0.00 $0.00 $0.00 0.00% Special Event Revenue $10,000.00 $13,117.00 $12,000.00 $12,000.00 $0.00 0.00% $10,000.00 $13,117.00 $12,000.00 $12,000.00 $0.00 0.00% VRPA Discounts $6,500.00 $8,402.00 $9,600.00 $9,600.00 $0.00 0.00% $6,500.00 $8,402.00 $9,600.00 $9,600.00 $0.00 0.00% Afternoon Skiing/Middle Sc $14,450.00 $18,135.00 $16,000.00 $16,000.00 $0.00 0.00% Afternoon Skiing/Elementary $0.00 $0.00 $0.00 $0.00 $0.00 0.00% $14,450.00 $18,135.00 $16,000.00 $16,000.00 $0.00 0.00% Tennis Class Receipts $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Youth Programs $60,000.00 $57,284.50 $74,000.00 $70,000.00 ($4,000.00) -5.41% City Fest $17,000.00 $0.00 $0.00 $0.00 $0.00 0.00% Bikes and Bites $0.00 $0.00 $0.00 $0.00 $0.00 0.00% SoBu Night Out $27,000.00 $9,735.00 $41,000.00 $30,000.00 ($11,000.00) -26.83% Mor'in Joe with Fido $800.00 $0.00 $0.00 $0.00 $0.00 0.00% Operating Transfer In $24,450.00 $36,750.00 $0.00 $0.00 $0.00 0.00% Rec Impact Fees $0.00 $0.00 $170,000.00 $0.00 ($170,000.00) -100.00% Hinesburg Road Grant $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Community Programs $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Debt Proceeds $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Transfer In-Fund 309 $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Adult Evening Classes $22,000.00 $28,016.23 $26,000.00 $28,000.00 $2,000.00 7.69% Drivers Education $0.00 $0.00 $27,000.00 $40,000.00 $13,000.00 48.15% $151,250.00 $131,785.73 $338,000.00 $168,000.00 ($170,000.00) -50.30% PUBLIC LIBRARY Grants $140.00 $492.50 $140.00 $390.00 $250.00 178.57% 69 CITY OF SOUTH BURLINGTON 2021 COMPARATIVE REVENUE BUDGET 6 7 8 APQRSTU ACCOUNT 2019 2019 2020 2021 2019 vs 2020 2019 vs 2020 DESCRIPTION BUDGET ACTUAL BUDGET BUDGET $(+/-) %(+/-) 153 154 155 156 157 158 159 160 161 162 163 164 165 166 167 168 169 170 171 172 173 174 175 176 177 178 179 180 181 182 183 184 185 186 187 188 189 190 191 192 193 194 195 196 197 198 199 200 Library Lost Books $900.00 $690.07 $0.00 $0.00 $0.00 0.00% Late Book Charges/Fines $3,800.00 $1,525.77 $3,800.00 $1,600.00 ($2,200.00) -57.89% Non-Resident Fees $700.00 $1,347.93 $800.00 $1,500.00 $700.00 87.50% Conference Room Rental $0.00 $0.00 $0.00 $100.00 $100.00 0.00% Blanchette Fund $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Library Photocopies & Printing $2,200.00 $2,063.59 $2,200.00 $2,200.00 $0.00 0.00% Bookmobile Donations $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Library Miscellaneous $0.00 $329.40 $0.00 $0.00 $0.00 0.00% Transfer In - Fund 603 $0.00 $1,000.00 $0.00 $0.00 $0.00 0.00% Blanchette Gift Trsf In $0.00 $0.00 $0.00 $0.00 $0.00 0.00% $7,740.00 $7,449.26 $6,940.00 $5,790.00 ($1,150.00) -16.57% FIRE DEPARTMENT Fire Safer Grant $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Pager Grant $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Fire Truck Trade In $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Vehicle Trade In $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Outside Employment $4,000.00 $2,584.25 $1,000.00 $700.00 ($300.00) -30.00% Misc. Revenue-Fire Dept.$0.00 $1,759.60 $0.00 $0.00 $0.00 0.00% Fire Inspection Revenue $390,000.00 $560,589.83 $410,000.00 $440,000.00 $30,000.00 7.32% Electrical Inspection Revenue $50,000.00 $57,804.12 $60,000.00 $70,000.00 $10,000.00 16.67% Fire Impact Fees $116,000.00 $116,000.00 $0.00 $0.00 $0.00 0.00% Loan Proceeds $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Loan Proceeds-WPC-$0.00 $0.00 $0.00 $0.00 $0.00 0.00% F/Vehicles-Transfer In-Fund 306 $0.00 $0.00 $0.00 $0.00 $0.00 0.00% $560,000.00 $738,737.80 $471,000.00 $510,700.00 $39,700.00 8.43% AMBULANCE Tax Revenues $155,000.00 $155,000.00 $155,000.00 $155,000.00 $0.00 0.00% Ambulance Service Billing $600,000.00 $704,973.40 $610,000.00 $710,000.00 $100,000.00 16.39% Paramedic Training Revenue $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Williston Billing $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Vehicle Trade-In $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Grand Isle Billing $6,000.00 $5,775.68 $5,000.00 $5,800.00 $800.00 16.00% Tansfer from Fund 307 $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Miscellaneous Income $12,000.00 $4,425.00 $12,000.00 $5,000.00 ($7,000.00) -58.33% Patient Care Equip Grant $0.00 $0.00 $0.00 $0.00 $0.00 0.00% $773,000.00 $870,174.08 $782,000.00 $875,800.00 $93,800.00 11.99% POLICE Vermont District Court $50,000.00 $7,594.03 $30,000.00 $10,000.00 ($20,000.00) -66.67% C.U.S.I. Overtime Grant $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Miscellaneous Grants $5,000.00 $0.00 $5,000.00 $5,000.00 $0.00 0.00% Sale of Cruisers/Bequest $4,000.00 $12,920.00 $3,000.00 $4,000.00 $1,000.00 33.33% Police Reports $7,500.00 $2,400.11 $6,000.00 $3,500.00 ($2,500.00) -41.67% Criminal Investigations $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Accreditation Refund $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Drug Task Force Grant $115,000.00 $115,267.03 $115,000.00 $115,000.00 $0.00 0.00% 70 CITY OF SOUTH BURLINGTON 2021 COMPARATIVE REVENUE BUDGET 6 7 8 APQRSTU ACCOUNT 2019 2019 2020 2021 2019 vs 2020 2019 vs 2020 DESCRIPTION BUDGET ACTUAL BUDGET BUDGET $(+/-) %(+/-) 201 202 203 204 205 206 207 208 209 210 211 212 213 214 215 216 217 218 219 220 221 222 223 224 225 226 227 228 229 230 231 232 233 234 235 236 237 238 239 240 241 242 243 244 245 246 247 248 Asset forfeiture for training $0.00 $0.00 $0.00 $0.00 $0.00 0.00% I.C.A.C. $3,500.00 $8,018.25 $3,500.00 $3,500.00 $0.00 0.00% SHARP $34,000.00 $6,251.32 $34,000.00 $20,000.00 ($14,000.00) -41.18% Parking Tickets $0.00 $3,344.59 $0.00 $0.00 $0.00 0.00% Alarm Registrations $10,000.00 $20,880.00 $10,000.00 $20,000.00 $10,000.00 100.00% Alarm Fines $2,500.00 $5,550.00 $2,500.00 $2,500.00 $0.00 0.00% Off Duty Police $10,000.00 $3,365.22 $10,000.00 $10,000.00 $0.00 0.00% Youth Service Supplies $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Crime Prevention Supplies $0.00 $0.00 $0.00 $0.00 $0.00 0.00% COPS Grant $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Bullet Proof Vest Grant $2,400.00 $0.00 $2,400.00 $3,000.00 $600.00 25.00% JAG Grant $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Reparative Board Grant $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Police Impact Fee - defray bond $95,000.00 $95,000.00 $110,000.00 $110,000.00 $0.00 0.00% I.C.A.C. $0.00 $0.00 $0.00 $0.00 $0.00 0.00% BYRNE Grant $0.00 $0.00 $0.00 $0.00 $0.00 0.00% 2nd Floor Lease Revenue $101,688.00 $94,475.05 $103,000.00 $103,489.80 $489.80 0.48% Solar Credits $0.00 $1,368.55 $1,375.00 $1,375.00 $0.00 0.00% Miscellaneous - Police $8,000.00 $5,145.45 $8,500.00 $6,000.00 ($2,500.00) -29.41% Transfer In-Fund 207 $42,000.00 $5,291.52 $20,000.00 $20,000.00 $0.00 0.00% $490,588.00 $386,871.12 $464,275.00 $437,364.80 ($26,910.20) -5.80% STREETS AND HIGHWAYS Road Opening Permits $95,000.00 $138,673.92 $90,000.00 $120,000.00 $30,000.00 33.33% Overweight truck permits $2,000.00 $1,775.00 $2,000.00 $2,000.00 $0.00 0.00% Highway State Aid $225,000.00 $212,008.67 $225,000.00 $225,000.00 $0.00 0.00% Grants $0.00 $0.00 $0.00 $600,000.00 $600,000.00 0.00% Rental of Property $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Fuel Pump Surcharge $6,000.00 $5,847.85 $6,000.00 $6,000.00 $0.00 0.00% Pelletizing Plant Lease $0.00 $0.00 $0.00 $0.00 $0.00 0.00% HazMat Facility Lease $24,000.00 $20,759.80 $23,000.00 $23,000.00 $0.00 0.00% School Bus Parts Reimbure $32,500.00 $29,855.63 $32,500.00 $30,000.00 ($2,500.00) -7.69% Diesel/Gas reim Non-City $125,000.00 $118,945.54 $125,000.00 $140,000.00 $15,000.00 12.00% School vehicle repair pay $0.00 $0.00 $20,000.00 $20,000.00 $0.00 0.00% Salary Reimbursement- Sewer $280,454.00 $280,454.00 $280,454.00 $280,454.00 $0.00 0.00% FICA Reimbursement-Sewer $22,944.00 $22,944.00 $22,944.00 $22,944.00 $0.00 0.00% Pension Reimbursement-Sewer $85,518.00 $0.00 $0.00 $0.00 $0.00 0.00% Reimbursemetn from Fund 265 $8,343.00 $8,343.00 $8,343.00 $0.00 ($8,343.00) -100.00% Salary Reimbursement-Stormwater $78,215.00 $0.00 $0.00 $78,215.00 $78,215.00 0.00% FICA Reimbursement-Stormwater $18,773.00 $18,773.00 $18,773.00 $18,773.00 $0.00 0.00% Benefits Reimburse.-Stormwater $10,429.00 $10,429.00 $10,429.00 $10,429.00 $0.00 0.00% Vehicle Trade In $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Sewer Inspection Fee $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Impact Fees-Highway $85,000.00 $0.00 $85,000.00 $0.00 ($85,000.00) -100.00% Hgwy Miscellaneous Revenue $70,000.00 $54,117.27 $50,000.00 $30,000.00 ($20,000.00) -40.00% Hgwy Paving-Transfer In $0.00 $0.00 $0.00 $0.00 $0.00 0.00% $1,169,176.00 $922,926.68 $999,443.00 $1,606,815.00 $607,372.00 60.77% 71 CITY OF SOUTH BURLINGTON 2021 COMPARATIVE REVENUE BUDGET 6 7 8 APQRSTU ACCOUNT 2019 2019 2020 2021 2019 vs 2020 2019 vs 2020 DESCRIPTION BUDGET ACTUAL BUDGET BUDGET $(+/-) %(+/-) 249 250 251 252 253 254 255 256 257 258 259 260 261 262 263 Tree Replacement Fee $0.00 $0.00 $0.00 $0.00 $0.00 0.00% $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Parks-Miscellaneous Revenue $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Cemetery Fees $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Recreat'n Impact Fee/Trsf $0.00 $0.00 $0.00 $0.00 $0.00 0.00% $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Highway Impact fees Market Street $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Dorset Park Solar Array $0.00 $0.00 $0.00 $0.00 $0.00 0.00% $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Total General Fund Revenue $8,413,924.00 $8,689,124.64 $8,440,420.00 $9,611,331.80 $1,170,911.80 13.87% 72 GENERAL FUND DEPARTMENTAL SUMMARY12345678910111213141516171819202122232425262728293031323334353637383940414243444546474849505152535455565758ABKLMNOPQRFY 2021 BudgetFY 2016 Budget FY 2017 Budget FY 2018 Budget FY 2019 Budget FY 2020 Budget FY 2021 BudgetFY 20-21 $ Change FY 20-21 % ChangeGeneral Fund$21,153,145.21 $22,934,609.42 $24,353,500.43 $23,686,097.55 $24,566,749.94 $26,293,220.89 $1,726,470.957.03%General Fund Non-Property Tax Revenues$7,880,860.91 $8,938,967.07 $9,755,145.64 $8,413,924.00 $8,440,420.00 $9,611,331.80 $1,170,911.8013.87%Mgt/Staff Challenge - reduce costs /increase $net to be raised by property tax $13,272,284.30 $13,995,642.35 $14,598,354.79 $15,272,173.55 $16,126,329.94 $16,681,889.09 $555,559.153.45%$0.4600$0.4737$0.4946$0.5136$0.5282$0.5442$0.01603.04%City Manager-Expenditures$579,821.77 $563,986.69 $633,992.30 $569,454.86 $483,938.92 $525,455.17 $41,516.258.58% FinanceRevenues$4,531,241.10 $4,518,661.74 $4,664,344.00 $4,631,120.00 $4,767,862.00 $5,310,262.00 $542,400.0011.38%Net $3,951,419.33 $3,954,675.04 $4,030,351.70 $4,061,665.14 $4,283,923.08 $4,784,806.83 $500,883.7511.69%City CouncilExpenditures$214,004.05 $215,005.00 $211,280.00 $111,280.00 $64,250.00 $74,750.00 $10,500.0016.34%Revenues$0.00$0.00$0.00$0.00$0.00$0.00$0.000.00%Net -$214,004.05 -$215,005.00 -$211,280.00 -$111,280.00 -$64,250.00 -$74,750.00 ($10,500.00) 16.34%Assessing/TaxExpenditures$238,069.76 $305,010.48 $313,713.59 $324,465.18 $340,514.08 $368,688.73 $28,174.658.27%Revenues$0.00$0.00$0.00$0.00$0.00$0.00$0.000.00%Net -$238,069.76 -$305,010.48 -$313,713.59 -$324,465.18 -$340,514.08 -$368,688.73 ($28,174.65)8.27%BenefitsExpenditures$3,302,378.11 $3,646,833.80 $3,862,825.04 $4,486,700.90 $4,776,842.70 $5,001,640.81 $224,798.104.71%Revenues$0.00$0.00$0.00$0.00$0.00$0.00$0.000.00%Net -$3,302,378.11 -$3,646,833.80 -$3,862,825.04 -$4,486,700.90 -$4,776,842.70 -$5,001,640.81 ($224,798.10)4.71%Property Insurance Expenditures$421,362.36 $496,035.00 $216,818.00 $245,101.00 $258,184.03 $284,100.00 $25,915.9710.04%Revenues$0.00$0.00$0.00$0.00$0.00$0.00$0.000.00%Net -$421,362.36 -$496,035.00 -$216,818.00 -$245,101.00 -$258,184.03 -$284,100.00 ($25,915.97) 10.04%Legal ServicesExpenditures$256,608.60 $264,700.68 $271,386.17 $292,731.86 $315,163.57 $332,001.08 $16,837.515.34%Revenues$0.00$0.00$0.00$0.00$0.00$0.00$0.000.00%Net -$256,608.60 -$264,700.68 -$271,386.17 -$292,731.86 -$315,163.57 -$332,001.08 ($16,837.51)5.34%Admin. Services Expenditures$715,970.75 $709,233.79 $720,993.10 $728,320.00 $1,101,596.88 $1,130,583.90 $28,987.012.63%Revenues$0.00$0.00$0.00$0.00$0.00$0.00$0.000.00%Net -$715,970.75 -$709,233.79 -$720,993.10 -$728,320.00 -$1,101,596.88 -$1,130,583.90 ($28,987.01)2.63%IT ServicesExpenditures$105,744.15 $120,237.39 $122,739.40 $137,236.66 $235,854.89 $273,762.52 $37,907.6416.07%Revenues$0.00$0.00$0.00$0.00$0.00$0.00$0.000.00%Net -$105,744.15 -$120,237.39 -$122,739.40 -$137,236.66 -$235,854.89 -$273,762.52 ($37,907.64) 16.07%Social Services and Expenditures$743,407.00 $775,662.00 $768,883.00 $789,870.00 $815,898.00 $822,487.00 $6,589.000.81%other EntitiesRevenues$0.00$0.00$0.00$0.00$0.00$0.00$0.000.00%Net -$743,407.00 -$775,662.00 -$768,883.00 -$789,870.00 -$815,898.00 -$822,487.00 ($6,589.00)0.81%Planning/EnergyExpenditures$316,139.45 $399,813.52 $414,356.90 $459,062.39 $420,590.71 $467,083.17 $46,492.4611.05%Revenues$321,700.00 $349,200.00 $357,700.00 $383,700.00 $383,700.00 $389,700.00 $6,000.001.56%Net $5,560.55 -$50,613.52 -$56,656.90 -$75,362.39 -$36,890.71 -$77,383.17 ($40,492.46) 109.76%ClerkExpenditures$231,661.10 $256,680.03 $251,734.18 $263,019.54 $242,313.58 $262,806.95 $20,493.378.46%Revenues$222,500.00 $231,300.00 $204,000.00 $203,400.00 $189,600.00 $269,300.00 $79,700.0042.04%Net -$9,161.10 -$25,380.03 -$47,734.18 -$59,619.54 -$52,713.58 $6,493.05 $59,206.63 -112.32%RecreationExpenditures$512,032.72 $1,139,439.21 $1,152,637.59 $565,202.14 $822,227.51 $792,550.39 ($29,677.12) -3.61%General Fund Departmental Summary73 GENERAL FUND DEPARTMENTAL SUMMARY123456789ABKLMNOPQRFY 2021 BudgetFY 2016 Budget FY 2017 Budget FY 2018 Budget FY 2019 Budget FY 2020 Budget FY 2021 BudgetFY 20-21 $ Change FY 20-21 % ChangeGeneral Fund$21,153,145.21 $22,934,609.42 $24,353,500.43 $23,686,097.55 $24,566,749.94 $26,293,220.89 $1,726,470.957.03%General Fund Non-Property Tax Revenues$7,880,860.91 $8,938,967.07 $9,755,145.64 $8,413,924.00 $8,440,420.00 $9,611,331.80 $1,170,911.8013.87%Mgt/Staff Challenge - reduce costs /increase $net to be raised by property tax $13,272,284.30 $13,995,642.35 $14,598,354.79 $15,272,173.55 $16,126,329.94 $16,681,889.09 $555,559.153.45%$0.4600$0.4737$0.4946$0.5136$0.5282$0.5442$0.01603.04%59606162636465666768697071727374757677787980818283848586878889909192939495979899100101Revenues $197,000.00 $833,036.00 $759,272.32 $195,200.00 $375,600.00 $205,600.00 ($170,000.00) -45.26%Net -$315,032.72 -$306,403.21 -$393,365.27 -$370,002.14 -$446,627.51 -$586,950.39 ($140,322.88) 31.42%LibraryExpenditures$451,707.42 $463,376.59 $488,379.12 $504,248.89 $545,555.62 $617,899.04 $72,343.4213.26%Revenues$31,185.00 $6,800.00 $25,871.67 $7,740.00 $6,940.00 $5,790.00 ($1,150.00) -16.57%Net -$420,522.42 -$456,576.59 -$462,507.45 -$496,508.89 -$538,615.62 -$612,109.04 ($73,493.42) 13.64%FireExpenditures$2,492,657.03 $2,587,554.94 $2,661,858.75 $2,640,443.16 $3,013,964.32 $3,313,481.41 $299,517.099.94%Revenues $304,000.00 $554,000.00 $554,000.00 $560,000.00 $471,000.00 $510,700.00 $39,700.008.43%Net -$2,188,657.03 -$2,033,554.94 -$2,107,858.75 -$2,080,443.16 -$2,542,964.32 -$2,802,781.41 ($259,817.09) 10.22%AmbulanceExpenditures$715,713.27 $674,682.90 $746,933.26 $804,510.53 $238,250.00 $158,400.00 ($79,850.00) -33.52%Revenues$719,000.00 $738,000.00 $748,000.00 $773,000.00 $782,000.00 $875,800.00 $93,800.0011.99%Net $3,286.73 $63,317.10 $1,066.74 -$31,510.53 $543,750.00 $717,400.00 $173,650.0031.94%PoliceExpenditures$4,626,629.99 $4,865,039.02 $4,921,066.57 $5,177,760.33 $5,106,686.81 $5,234,415.90 $127,729.092.50%Revenues $455,169.34 $526,969.34 $472,188.00 $490,588.00 $464,275.00 $437,364.80 ($26,910.20) -5.80%Net -$4,171,460.65 -$4,338,069.68 -$4,448,878.57 -$4,687,172.33 -$4,642,411.81 -$4,797,051.10 ($154,639.29)3.33%HighwayExpenditures$2,204,753.91 $2,464,532.83 $3,372,871.58 $2,464,319.50 $2,566,339.90 $3,391,697.77 $825,357.8732.16%Revenues $1,099,065.47 $1,181,000.00 $1,969,769.65 $1,169,176.00 $999,443.00 $1,606,815.00 $607,372.0060.77%Net -$1,105,688.44 -$1,283,532.83 -$1,403,101.93 -$1,295,143.50 -$1,566,896.90 -$1,784,882.77 ($217,985.87) 13.91%ParksExpenditures$207,780.78 $223,266.00 $235,327.87 $232,525.77 $245,031.10 $383,365.74 $138,334.6456.46%Revenues$0.00$0.00$0.00$0.00$0.00$0.00$0.000.00%Net -$207,780.78 -$223,266.00 -$235,327.87 -$232,525.77 -$245,031.10 -$383,365.74 ($138,334.64) 56.46%Debt ServiceExpenditures$1,580,513.93 $1,559,319.56 $1,656,504.00 $1,670,644.84 $1,644,347.30 $1,617,318.30 ($27,029.00) -1.64%Revenues$0.00$0.00$0.00$0.00$0.00$0.00$0.000.00%Net -$1,580,513.93 -$1,559,319.56 -$1,656,504.00 -$1,670,644.84 -$1,644,347.30 -$1,617,318.30 $27,029.00-1.64%Capital/Reserves Expenditures$1,236,189.06 $1,204,200.00 $1,329,200.00 $1,219,200.00 $1,329,200.00 $1,240,733.00 ($88,467.00) -6.66%Revenues$0.00$0.00$0.00$0.00$0.00$0.00$0.000.00%Net -$1,236,189.06 -$1,204,200.00 -$1,329,200.00 -$1,219,200.00 -$1,329,200.00 -$1,240,733.00 $88,467.00-6.66%Total Expenditures$21,153,145.21 $22,934,609.42 $24,353,500.43 $23,686,097.55 $24,566,749.94 $26,293,220.89 $1,726,470.957.03%Total Revenue$7,880,860.91 $8,938,967.07 $9,755,145.64 $8,413,924.00 $8,440,420.00 $9,611,331.80 $1,170,911.8013.87%Net -$13,272,284.30 -$13,995,642.35 -$14,598,354.79 -$15,272,173.55 -$16,126,329.94 -$16,681,889.09 ($555,559.15)3.45%Note - For Each Department Columns K through Q "Net" row:A minus (-) net means department needs to be support by other revenueNo minus means department is contributing revenue to the General Fund74 SPECIAL FUNDS FY 2021 Fund #Special Funds 221 Planning & Zoning Highway Impact Fees Fund Description (one sentence):Fund for receipt of Highway Impact Fees for new development in accordance with Impact Fee Ordinance How is the money spent? Through DPW, for capital projects identified within the Impact Fee Ordinance Projected Revenue $400,000 Projected Expenses $381,000 280 City Center TIF District Fund Description (one sentence):Capture all TIF District revenues/expenses How is the money spent? Capital expenditures and related costs for the TIF District Projected Revenue $8,824,000 Projected Expenses $8,824,000 312 City Center Capital Improvement Reserve Fund Fund Description (one sentence):Depository for budgeted reserves designated for City Center How is the money spent? Non TIF eligible capital costs including debt payments and anticipation notes for future debt Projected Revenue $750,000 Projected Expenses $1,637,000 309 Planning & Zoning Open Space Reserve Fund Fund Description (one sentence):Voter approved appropriation for the acquisition and maintenance of open space land How is the money spent? Purchase of land, maintenance of currently held open space and special projects Projected Revenue $153,267 Projected Expenses $0 216 City Clerk Clerk's Computerization Fund Fund Description (one sentence):Fund clerk's computerization How is the money spent? Majority of the funds are spent on the ACS program for Land Records Ordinances codification and now put $6,000 toward ClerkBase cost yearly Projected Revenue $55,000 Projected Expenses $50,000 298 City Manager Sick Bank Reserve Fund Fund Description (one sentence):Reserves needed to offset the turn in of accumulated sick time How is the money spent? Disbursements to current and retired employees for approved sick time turn in. Projected Revenue $125,000 Projected Expenses $125,000 214 City Manager Housing Trust Fund Fund Description (one sentence):Public/Private Partnership for affordable housing initiatives How is the money spent? Specific projects for affordable housing Projected Revenue $50,000 Projected Expenses $0 227 City Clerk Clerk's Restoration Fund Fund Description (one sentence):Fund clerk's restoration of documents How is the money spent? Majority of the funds are spent on restoring old land record volumes Projected Revenue $16,000 Projected Expenses $30,000 220 Recreation and Parks Recreation Impact Fees Fund Description (one sentence):Money collected from developers as per the Impact Fee Ordinance How is the money spent? Purchase of land for recreation purposes, recreation development, recreation path Projected Revenue $155,000 Projected Expenses $150,000 238 Recreation and Parks Senior Citizens Organizational Fund Fund Description (one sentence):Money collected from donations and senior events. How is the money spent? Program supplies for Senior activities Projected Revenue $0 Projected Expenses $0 240 Recreation and Parks Recreation Camp Programs Fund Description (one sentence):Camp programs- to include Day Camps, Adventure Camps and Specialty, Sport & Technology Camps How is the money spent? Majority of money is spent on salaries, other spent on supplies, equipment, programming and transportation Projected Revenue $60,000 Projected Expenses $43,000 251 Recreation and Parks Field Use Fees Fund Description (one sentence):Charges for use of fields to user groups based on the Facility Use & Fee Policy set by City Council How is the money spent? Money is put back into the maintenance of fields for equipment & supplies, and PT salary expenses Fund built up to then purchase grounds equipment Projected Revenue $40,000 Projected Expenses $55,000 75 SPECIAL FUNDS FY 2021 243 Recreation and Parks South Village REC Impact Fees Fund Description (one sentence):Money collected from developers as per the Impact Fee Ordinance How is the money spent? Use for the construction of South Village Soccer Field Projected Revenue $30,000 Projected Expenses $145,000 309 Recreation and Parks Open Space Reserve Fund Fund Description (one sentence):Voter approved appropriation for the acquisition and maintenance of open space land How is the money spent? Maintenance of currently held open space and special projects Projected Revenue $664,767 Projected Expenses $664,767 613 Library Community Library Blanchette Fund Fund Description (one sentence):Donations to support construction of the new community library How is the money spent? Building of the new community Library Projected Revenue $0 Projected Expenses $428,000 604 Recreation and Parks Bike and Ped-Penny for Paths Fund Description (one sentence):Annual appropriation of one cent on the tax rate earmarked for bike & ped projects. How is the money spent? Priorities established by committee & staff for bike & ped improvements and maintenance. Projected Revenue $730,000 Projected Expenses $730,000 605 Recreation and Parks Recreation Donations Fund Description (one sentence):Money donated to department by individuals or businesses How is the money spent? Money is spent on scholarship aid, supplies, and misc. expenses not part of the operating budget. Projected Revenue $0 Projected Expenses $0 606 Recreation and Parks Recreation Foundation Fund Description (one sentence):Indoor recreation facility How is the money spent? Expenses related to indoor recreation facility. Projected Revenue $0 Projected Expenses $0 607 Recreation and Parks Veterans Memorial Fund Fund Description (one sentence):Donations to build the Veterans Memorial at Dorset Park How is the money spent? Money is to be used for maintenance of the Memorial Area Projected Revenue $850 Projected Expenses $700 618 Recreation and Parks Dog Park Donations Fund Description (one sentence):Donations on behalf of Friends of the Dog Park How is the money spent? Money is spent on improvements to the park not funded by operations Projected Revenue $5,000 Projected Expenses $5,000 603 Library Library Donations and Bequests Fund Description (one sentence):Donations to support current and future library needs How is the money spent? Purchase of services and items at Directors discretion with input from library board Projected Revenue $500 Projected Expenses $1,000 610 Recreation and Paths Recreation Path Donations Fund Description (one sentence):Donations to support additional connection within the recreation path network. How is the money spent? Through staff and committee priorities and donor specific purposes. Projected Revenue $0 Projected Expenses $0 207 Police Department Police Forfeiture Fund Description (one sentence):Equitable sharing funds from drug case seizures How is the money spent? Equipment, training, unplanned police expenses Projected Revenue $5,000 Projected Expenses $5,000 290 Police Department Highway Safety Grant Fund Description (one sentence):Funds from the VT Governor's Highway Safety program for time spent on highway safety initiatives How is the money spent? Purchase of highway safety equipment and supplies Projected Revenue $2,500 Projected Expenses $2,500 222 Police Impact Fees Police Station Impact Fees Fund Description (one sentence):Impact fees for Police Station based on Impact Fee Ordinance 76 SPECIAL FUNDS FY 2021 How is the money spent?Payment of Police Station bond Projected Revenue $110,000 Projected Expenses $110,000 211 Ambulance Department EMT-P Training Reserve Fund Fund Description (one sentence):Reserve for recurrent training/recertification of Emergency Medical Technicians and Paramedics How is the money spent?Payment to certified EMT-P instructors/facilities Projected Revenue $10,000 Projected Expenses $0 242 Energy Committee Infostructure Upgrades and Improvements Fund Description (one sentence):Solar Credits and Disbursements associated with the Landfill Solar Array. How is the money spent? Disbursements made to Altus-partner in project-as well as possible improvements & efficiencies Projected Revenue $112,000 Projected Expenses $40,000 233 Energy Committee Donation Fund Fund Description (one sentence):Private donations and grant funds marked for energy efficient programs & initiatives How is the money spent? Recommendations from the committee and staff support Projected Revenue $0 Projected Expenses $0 285 Recreation and Parks Indoor Recreation Center Fund Description (one sentence):Capture all expenditures related to construction of indoor REC center How is the money spent? Build indoor recreation courts, multi‐purpose activity room and offices for recreation purposes at Vet Memorial Park. Projected Revenue $6,184,000 Projected Expenses $6,184,000 Total Revenues 18,482,883 Total Expenses 19,610,967 77 ENTERPRISE FUNDS SUMMARY 31 BUVWXYZ ACCOUNT FY 19 Budget 19 Actual FY 20 Budget FY 21 Budget $ Change % Change 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 SEWER Salaries-Permanent $497,041.29 $532,443.77 $524,356.83 537,669.66$ $13,312.83 2.54% Payment to Highway-wages $280,454.00 $293,249.47 $280,454.00 $280,454.00 $0.00 0.00% Leave Time Turn-In $7,194.25 $0.00 $7,446.05 $7,706.66 $260.61 3.50% Sick bank payouts $10,000.00 $0.00 $10,000.00 $10,000.00 $0.00 0.00% Payment to Sick bank Fund $5,000.00 $0.00 $5,000.00 $10,000.00 $5,000.00 100.00% Payroll Service and Testing to GF $0.00 $0.00 $700.00 $1,788.24 $1,088.24 155.46% PAFO Certification $9,000.00 $0.00 $13,800.00 $14,283.00 $483.00 3.50% Salaries-Overtime $38,594.40 $69,701.24 $38,000.00 $50,000.00 $12,000.00 31.58% Fringe Benefits $0.00 $0.00 $0.00 $0.00 $0.00 0.00% FICA/Medicare $35,646.24 $49,476.94 $41,685.37 $47,403.94 $5,718.57 13.72% Payment to Highway-FICA/M $22,944.00 $22,944.00 $22,944.00 $21,454.73 ($1,489.27) -6.49% Nontaxable Fringe Ben. $0.00 $0.00 $0.00 $4,800.00 $4,800.00 0.00% Vision Plan $888.07 $958.29 $960.12 883.20$ ($76.92) -8.01% Disability Income $1,624.91 $6,827.49 $258.23 1,835.76$ $1,577.53 610.90% Long Term Disability $2,925.00 $0.00 $3,117.50 3,462.84$ $345.34 11.08% Group Health Insurance $146,364.71 $126,521.72 $141,773.87 145,062.22$ $3,288.35 2.32% Benefit Reimbursed to HW $78,215.00 $78,215.00 $97,768.75 $0.00 ($97,768.75) -100.00% Group Life Insurance $918.00 $1,959.79 $1,328.81 1,502.40$ $173.59 13.06% Group Dental Insurance $5,109.38 $7,945.06 $8,492.16 8,170.80$ ($321.36) -3.78% Pension $49,860.67 $64,318.19 $64,318.19 58,954.00$ ($5,364.19) -9.10% Pension Note Payment $38,675.00 $38,675.00 $38,675.00 $38,675.00 $0.00 0.00% ICMA Match $15,968.58 $18,387.97 $22,305.70 20,156.68$ ($2,149.02) -9.63% Pension Payment to Highway $85,518.00 $85,518.00 $106,897.50 $0.00 ($106,897.50) -100.00% Office Supplies $1,250.00 $2,479.05 $1,250.00 $2,500.00 $1,250.00 100.00% Late Charges $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Plant Equipment/supplies $85,000.00 $108,110.18 $87,500.00 $100,000.00 $12,500.00 14.29% Ferrous Chloride $200.00 $0.00 $0.00 $0.00 $0.00 0.00% Polymer $75,000.00 $66,270.00 $72,500.00 $60,000.00 ($12,500.00) -17.24% Sewer Line Maint/Supplies $15,000.00 $139,673.34 $22,500.00 $25,000.00 $2,500.00 11.11% Pumping Station Supplies $25,000.00 $26,196.25 $23,000.00 $25,000.00 $2,000.00 8.70% Laboratory Supplies $11,000.00 $16,505.70 $11,500.00 $11,500.00 $0.00 0.00% Paint and Hardware $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Oil and Grease $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Chlorine and Sulpher $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Caustic Soda and Lime $80,000.00 $126,682.62 $75,000.00 $100,000.00 $25,000.00 33.33% Alum $90,000.00 $119,949.75 $87,500.00 $100,000.00 $12,500.00 14.29% Generator Preventive Maint.$7,000.00 $8,918.05 $7,500.00 $10,000.00 $2,500.00 33.33% Water-Airport-B/B-Pump $1,400.00 $1,354.29 $1,400.00 $1,400.00 $0.00 0.00% Landfill Supplies/Repairs $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Clothing Supplies $3,750.00 $3,595.30 $3,750.00 $3,750.00 $0.00 0.00% Truck Parts $6,500.00 $7,436.54 $6,500.00 $7,500.00 $1,000.00 15.38% Gas - Diesel Fuel - Oil $9,000.00 $10,634.07 $10,000.00 $11,000.00 $1,000.00 10.00% Natural Gas - Airport Parkway $60,000.00 $59,255.18 $57,000.00 $60,000.00 $3,000.00 5.26% Natural Gas - Bartlett Bay $5,500.00 $7,122.34 $5,500.00 $7,500.00 $2,000.00 36.36% Advertising $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Telephone and Alarms $6,500.00 $6,571.93 $5,000.00 $6,500.00 $1,500.00 30.00% Postage $50.00 $0.00 $50.00 $0.00 ($50.00) -100.00% Memberships/Dues $650.00 $1,180.00 $500.00 $1,000.00 $500.00 100.00% Discharge Permits $14,000.00 $13,650.00 $15,000.00 $15,000.00 $0.00 0.00% Workers Comp Insurance $17,100.00 $70,779.50 $15,000.00 $35,671.06 $20,671.06 137.81% Property Insurance $45,000.00 $48,620.47 $41,000.00 $55,562.57 $14,562.57 35.52% Unemployment Insurance $1,500.00 $0.00 $0.00 $0.00 $0.00 0.00% Insurance Claims $0.00 $2,500.00 $0.00 $0.00 $0.00 0.00% Billing Payment to CWD $43,500.00 $50,000.00 $45,000.00 $50,000.00 $5,000.00 11.11% Soil/Sludge Management $140,000.00 $127,502.42 $125,000.00 $125,000.00 $0.00 0.00% Discharge Water Testing $600.00 $0.00 $0.00 $0.00 $0.00 0.00% Environmental Studies $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Landfill Fees $1,500.00 ($257.30) $2,500.00 $2,000.00 ($500.00) -20.00% To GF-Audit/Actuary/Pension $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Auditing/Actuary/Pension $6,214.00 $6,214.00 $6,214.00 $6,214.00 $0.00 0.00% Engineering/Consulting $80,000.00 $8,451.28 $25,000.00 $15,000.00 ($10,000.00) -40.00% Landfill Engineering $25,000.00 $23,265.87 $15,000.00 $17,500.00 $2,500.00 16.67% 78 ENTERPRISE FUNDS SUMMARY 31 BUVWXYZ ACCOUNT FY 19 Budget 19 Actual FY 20 Budget FY 21 Budget $ Change % Change 96 97 98 99 100 101 102 103 104 105 106 107 108 109 110 111 112 113 114 115 116 117 118 119 120 121 122 123 124 126 127 128 129 130 131 132 133 134 135 136 137 138 139 140 141 142 143 144 145 146 147 148 149 150 151 152 153 154 155 156 157 158 159 Office Equipment Contract $750.00 $0.00 $500.00 $0.00 ($500.00) -100.00% Wireless Antenna $2,000.00 $1,735.12 $0.00 $0.00 $0.00 0.00% Administrative Services $150,336.00 $150,336.00 $150,336.00 $150,336.00 $0.00 0.00% IT Service $4,500.00 $1,078.65 $0.00 $0.00 $0.00 0.00% HVAC Maintenance $18,000.00 $34,277.41 $15,000.00 $17,500.00 $2,500.00 16.67% Burlington Sewer Lines $240,000.00 $220,559.13 $0.00 $0.00 $0.00 0.00% Travel & Training $7,000.00 $5,628.16 $7,000.00 $6,000.00 ($1,000.00) -14.29% Hinesburg Rd Pumping Dsgn $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Utilities-Pumping Station $65,000.00 $83,500.32 $75,000.00 $75,000.00 $0.00 0.00% Utilities--L/Fill Station $3,000.00 $0.00 $3,000.00 $1,500.00 ($1,500.00) -50.00% Electric-Airport Parkway $180,000.00 $174,234.47 $180,000.00 $180,000.00 $0.00 0.00% Electric-Bartlett Bay $110,000.00 $119,163.43 $100,000.00 $100,000.00 $0.00 0.00% Replacement-Vehicles $65,000.00 $72,721.73 $90,000.00 $40,000.00 ($50,000.00) -55.56% Building Improvements $10,000.00 $10,875.09 $5,000.00 $5,000.00 $0.00 0.00% Pumps Replacements $50,000.00 $39,193.84 $60,000.00 $50,000.00 ($10,000.00) -16.67% Pump Repairs $40,000.00 $39,010.76 $40,000.00 $40,000.00 $0.00 0.00% Payment to GF for Ortho $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Airport Parkway Upgrade $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Bartlett Bay Upagrades $40,000.00 $37,456.05 $100,000.00 $400,000.00 $300,000.00 300.00% Office Furniture/Equipment $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Current Principal-Vactor $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Loan for Airport Parkway $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Loan to General Fund-Solar $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Bartlett Bay Bond Replace $245,000.00 $245,000.00 $245,000.00 $0.00 ($245,000.00) -100.00% Landfill Leachate $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Scope BTV/SB Sewer $75,000.00 $2,496,960.10 $0.00 $0.00 $0.00 0.00% Safety Items $7,500.00 $30,181.74 $7,500.00 $10,000.00 $2,500.00 33.33% Payment to Stormwater for GIS $4,000.00 $0.00 $4,000.00 $1,500.00 ($2,500.00) -62.50% Airport Parkway Loan Payment $1,272,059.74 $1,272,061.74 $1,272,059.74 $1,272,059.74 $0.00 0.00% Hadley Sewer Bond Payment $0.00 $0.00 $225,000.00 $225,000.00 $0.00 0.00% Capital Projects - CIP $1,895,000.00 $0.00 $0.00 $260,000.00 $260,000.00 0.00% Xfer to Reserve-Pump St U $0.00 $0.00 $0.00 $0.00 $0.00 0.00% $6,673,301.24 $7,493,776.50 $4,777,341.82 $4,952,756.50 $175,414.68 3.67% WATER DEPARTMENT CWD Labor $305,000.00 $0.00 $333,500.00 $434,776.00 $101,276.00 30.37% Office Salaries $168,500.00 $0.00 $184,000.00 $228,500.00 $44,500.00 24.18% CWD OT $10,000.00 $0.00 $10,000.00 $10,000.00 $0.00 0.00% Emergency On-Call $2,900.00 $0.00 $2,750.00 $2,800.00 $50.00 1.82% Miscellaneous $600.00 $0.00 $700.00 $1,000.00 $300.00 42.86% Water Supply Permit Fees $34,250.00 $0.00 $33,000.00 $33,200.00 $200.00 0.61% Insurance $5,000.00 $0.00 $5,000.00 $5,000.00 $0.00 0.00% Building Rent $20,750.00 $0.00 $23,897.00 $25,697.00 $1,800.00 7.53% Water Purchase $1,371,831.00 $0.00 $1,434,100.00 $1,481,410.00 $47,310.00 3.30% Public Information $3,100.00 $0.00 $3,100.00 $3,000.00 ($100.00) -3.23% Professional Services $135,500.00 $0.00 $108,788.00 $113,360.00 $4,572.00 4.20% Equipment Rental $110,000.00 $0.00 $100,904.00 $115,057.00 $14,153.00 14.03% Computer Services $18,605.00 $0.00 $6,400.00 $6,600.00 $200.00 3.13% Administrative Services $47,500.00 $0.00 $55,000.00 $83,600.00 $28,600.00 52.00% System Improvements $25,000.00 $0.00 $27,500.00 $0.00 ($27,500.00) -100.00% Debt Service $155,275.00 $0.00 $132,800.00 $130,750.00 ($2,050.00) -1.54% ROW Permit fees $10,000.00 $0.00 $7,500.00 $7,500.00 $0.00 0.00% Capital Investments $120,000.00 $0.00 $130,000.00 $0.00 ($130,000.00) -100.00% Materials $63,500.00 $0.00 $65,485.00 $81,950.00 $16,465.00 25.14% Xfer to Reserve Fund $68,000.00 $0.00 $80,000.00 $95,000.00 $15,000.00 18.75% $2,675,311.00 $0.00 $2,744,424.00 $2,859,200.00 $114,776.00 4.18% STORMWATER Salaries-Permanent $525,912.20 $522,652.13 $542,664.29 561,594.99$ $18,930.70 3.49% Payment to Highway-wages $0.00 $0.00 $0.00 $78,215.00 $78,215.00 0.00% Leave Time Turn-In $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Salaries-Overtime $0.00 $22,840.75 $12,000.00 $23,000.00 $11,000.00 91.67% GIS employee - parttime $0.00 $0.00 $0.00 $0.00 $0.00 0.00% 79 ENTERPRISE FUNDS SUMMARY 31 BUVWXYZ ACCOUNT FY 19 Budget 19 Actual FY 20 Budget FY 21 Budget $ Change % Change 160 161 162 163 164 165 166 167 168 169 170 171 172 173 174 175 176 177 178 179 180 181 182 183 184 185 186 187 188 189 190 191 192 193 194 195 196 197 198 199 200 201 202 203 204 205 206 207 208 209 210 211 212 213 214 215 216 217 218 219 220 221 222 Fringe Benefits $0.00 $0.00 $0.00 $0.00 $0.00 0.00% FICA/Medicare $38,652.65 $45,473.59 $41,422.30 $44,721.52 $3,299.22 7.96% Nontaxable Fringe Benefit $0.00 $0.00 $0.00 $4,200.00 $4,200.00 0.00% Vision Plan $941.66 $568.48 $760.33 711.61$ ($48.72) -6.41% Disability Long Short Term $1,624.91 $7,619.57 $1,488.41 5,939.91$ $4,451.50 299.08% Group Health Insurance $116,104.80 $137,319.09 $123,501.87 142,970.94$ $19,469.07 15.76% Health Insurance FICA $3,187.05 $0.00 $1,259.96 $1,119.96 ($140.00) -11.11% Reimburse to Highway Bene $10,429.00 $10,429.00 $10,429.00 $0.00 ($10,429.00) -100.00% Group Life Insurance $893.25 $2,127.17 $1,336.62 1,605.69$ $269.07 20.13% Group Dental Insurance $6,621.91 $4,738.38 $6,287.85 6,437.31$ $149.46 2.38% Pension $63,623.21 $63,623.21 $63,623.21 79,047.77$ $15,424.56 19.51% Pension Note Payment $26,510.00 $26,510.00 $26,510.00 $26,510.00 $0.00 0.00% Payment to Sick bank Fund $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Payroll Service and Testing to GF $880.00 $480.00 $880.00 $1,788.24 $908.24 103.21% ICMA Match $25,417.19 $34,093.65 $27,390.90 28,736.12$ $1,345.22 4.91% Office Supplies $1,750.00 $1,259.57 $1,750.00 $1,750.00 $0.00 0.00% Small Equipment/Tools $3,000.00 $2,823.50 $2,800.00 $2,500.00 ($300.00) -10.71% Vaccinations $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Uniforms/Supplies $6,500.00 $7,361.18 $7,500.00 $7,500.00 $0.00 0.00% Vehicle Parts $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Gasoline $2,500.00 $2,735.41 $2,500.00 $2,500.00 $0.00 0.00% Oil $300.00 $134.35 $300.00 $300.00 $0.00 0.00% Diesel Fuel $5,200.00 $3,593.71 $5,200.00 $5,000.00 ($200.00) -3.85% Permit Requirement-Educat $10,000.00 $5,500.00 $10,000.00 $10,000.00 $0.00 0.00% Advertising-Public Relation $0.00 ($226.50) $0.00 $0.00 $0.00 0.00% Telephone $2,300.00 $1,867.82 $2,300.00 $2,000.00 ($300.00) -13.04% Postage $125.00 $0.00 $125.00 $50.00 ($75.00) -60.00% Membership/Dues/ CDL $300.00 $283.00 $300.00 $300.00 $0.00 0.00% Discharge Permits Renewal $30,000.00 $16,150.40 $24,000.00 $20,000.00 ($4,000.00) -16.67% Workers Comp Insurance $5,100.00 $21,109.67 $19,000.00 $22,999.48 $3,999.48 21.05% Property Insurance $12,300.00 $13,289.64 $13,000.00 $12,849.33 ($150.67) -1.16% Unemployment Insurance $2,000.00 $0.00 $2,000.00 $2,000.00 $0.00 0.00% GIS-Fees/Software $12,000.00 $16,043.00 $38,000.00 $38,000.00 $0.00 0.00% Contractual Services $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Sediment & Debris Disposal $750.00 $185.00 $650.00 $500.00 ($150.00) -23.08% Water Quality Monitoring $35,000.00 $24,055.45 $35,000.00 $33,000.00 ($2,000.00) -5.71% Building/Grounds Maint $1,000.00 $0.00 $1,000.00 $500.00 ($500.00) -50.00% Vehicle Maintenance $6,000.00 $8,124.22 $6,000.00 $7,500.00 $1,500.00 25.00% Storm System Maint Materi $45,000.00 $47,435.85 $45,000.00 $45,000.00 $0.00 0.00% Printing $100.00 $522.00 $100.00 $100.00 $0.00 0.00% Legal Services $15,000.00 $18,619.89 $5,000.00 $22,500.00 $17,500.00 350.00% To GF-Audit/Actuary/Pension $0.00 $3,555.00 $0.00 $3,555.00 $3,555.00 0.00% Engineering-Watershed $60,000.00 $6,431.59 $60,000.00 $60,000.00 $0.00 0.00% Engineering-Svce W Qlty $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Engineering-Nghbrhd Asst $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Billing Payment CWD $48,000.00 $50,000.00 $49,000.00 $50,000.00 $1,000.00 2.04% Outside Services-GIS $0.00 $0.00 $0.00 $0.00 $0.00 0.00% IT/Computers $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Engineering-Disconnect Prg $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Office Equipment Maintena $2,000.00 $1,040.35 $2,000.00 $2,000.00 $0.00 0.00% Equipment Rental $750.00 $1,103.68 $750.00 $1,000.00 $250.00 33.33% Administrative Services $0.00 $134,392.00 $134,392.00 $134,392.00 $0.00 0.00% Conference/Training Expen $5,000.00 $3,145.70 $8,500.00 $6,500.00 ($2,000.00) -23.53% Recruiting/Interviews $0.00 $0.00 $0.00 $0.00 $0.00 0.00% S/W Bldg Utilities $3,500.00 $3,215.69 $3,500.00 $3,500.00 $0.00 0.00% Stormwater Pumps Electric $300.00 $248.25 $300.00 $300.00 $0.00 0.00% Stormwater Fee/Water $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Vehicles/Equipment $200,000.00 $66,049.02 $200,000.00 $171,000.00 ($29,000.00) -14.50% Office Furniture/Equipmen $5,000.00 $0.00 $7,500.00 $2,500.00 ($5,000.00) -66.67% Project Notes Princ/Inter $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Payment to GF for Ortho $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Debt. Repayment to GF $0.00 $0.00 $0.00 $0.00 $0.00 0.00% ERU Rate/Equity Analysis $0.00 $0.00 $0.00 $0.00 $0.00 0.00% 80 ENTERPRISE FUNDS SUMMARY 31 BUVWXYZ ACCOUNT FY 19 Budget 19 Actual FY 20 Budget FY 21 Budget $ Change % Change 223 224 225 226 227 228 229 230 231 232 233 234 235 236 237 238 239 240 241 242 243 244 245 246 247 248 249 250 251 252 253 254 255 256 257 258 259 260 261 262 263 264 265 266 267 268 269 270 271 Reimbursement to Highway $18,773.00 $18,773.00 $18,773.00 $18,773.00 $0.00 0.00% Stormwater capital projects $1,120,000.00 $1,056,758.69 $1,582,000.00 $1,481,000.00 ($101,000.00) -6.38% Consulting/Engineering $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Flow Restoration Plan Analysis $15,000.00 $3,008.75 $10,000.00 $7,500.00 ($2,500.00) -25.00% Construction Costs $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Supplies $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Consulting/Engineering $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Undesignated Reserve $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Construction Costs $0.00 $0.00 $0.00 $0.00 $0.00 0.00% $2,495,345.83 $2,417,063.90 $3,157,794.74 $3,185,467.86 $27,673.12 0.88% SEWER Sewer User Fees $3,550,000.00 $3,683,800.25 $3,674,265.16 $3,800,000.00 $125,734.84 3.42% Sewer Septage Revenue $20,000.00 $72,564.00 $20,000.00 $40,000.00 $20,000.00 100.00% Hookup Fees $300,000.00 $473,613.49 $325,000.00 $350,000.00 $25,000.00 7.69% Environmental Impact $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Colchester Airport PKW payment $742,310.00 $742,310.00 $742,310.00 $742,310.00 $0.00 0.00% General Fund Note Repayment $0.00 $12,005.00 $0.00 $0.00 $0.00 0.00% Miscellaneous Revenue $5,000.00 $306,976.77 $10,000.00 $10,000.00 $0.00 0.00% State Revolving Fund $1,895,000.00 $0.00 $0.00 $0.00 $0.00 0.00% Sewer Reserves $0.00 $0.00 $0.00 $0.00 $0.00 0.00% $6,512,310.00 $5,291,269.51 $4,771,575.16 $4,942,310.00 $170,734.84 3.58% WATER Water Sales $2,319,411.00 $0.00 $0.00 $0.00 $0.00 0.00% Services $64,000.00 $0.00 $0.00 $0.00 $0.00 0.00% Connection Fees $100,000.00 $0.00 $0.00 $0.00 $0.00 0.00% Investment Interest $900.00 $0.00 $0.00 $0.00 $0.00 0.00% Miscellaneous Income $146,000.00 $0.00 $0.00 $0.00 $0.00 0.00% Transfers In $45,000.00 $0.00 $0.00 $0.00 $0.00 0.00% $2,675,311.00 $0.00 $0.00 $0.00 $0.00 0.00% STORMWATER Intergovernmental Revenue $250,000.00 $465,739.70 $935,591.68 $750,000.00 ($185,591.68) -19.84% S/W User Fees - Water Bill $2,219,804.00 $2,283,558.62 $2,281,335.41 $2,400,000.00 $118,664.59 5.20% Credit Application Fees $500.00 $0.00 $500.00 $0.00 ($500.00) -100.00% Systems Takeover App Fees $0.00 $0.00 $500.00 $0.00 ($500.00) -100.00% Street Sweeping $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Payment for GIS services $38,000.00 $37,520.00 $38,000.00 $38,000.00 $0.00 0.00% State of Vermont Fee for Service $0.00 $0.00 $0.00 $0.00 $0.00 0.00% SW Grants $50,000.00 $7,474.40 $50,000.00 $0.00 ($50,000.00) -100.00% Land owner , ARRA, SAD payment $0.00 $93,172.00 $0.00 $725,000.00 $725,000.00 0.00% Miscellaneous Revenue $1,000.00 $1,200.00 $1,000.00 $80,000.00 $79,000.00 7900.00% Reserve Transfer In $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Intergovernmental Revenue $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Intergovernmental Revenue $0.00 $0.00 $0.00 $0.00 $0.00 0.00% $2,559,304.00 $2,888,664.72 $3,306,927.09 $3,993,000.00 $686,072.91 20.75% 81 CITY OF SOUTH BURLINGTON PROPOSED FY’21 MUNICIPAL UTILITY RATES January 10, 2020 Utility Existing Fiscal Year 2020 Rate Fiscal Year 2020 Annual Fee for the Average Home Owner Proposed Fiscal Year 2021 Rate % Increase Annual Increase for South Burlington Home Owner Stormwater $6.96 per month per residential unit $83.52 $7.08 per month for residential units 1.75% $1.44 Sewer $41.38 per 1,000 cubic feet $331.95 $42.99 per 1,000 cubic feet 3.90% $12.95 Water $30.59 per 1,000 cubic feet $245.36 $31.49 per 1,000 cubic feet 3.00% $7.36 82  10‐YEAR CAPITAL PLAN123456789101112131415161718192021222324252627282930313233343536373839404142434445464748495051525354ABQRSTUVWXYZFY 2021 FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 FY 2030Current Bond Obligations (excluding Police station & TIF Related bonds) $193,051 $88,095 $84,414 $80,677 $76,887$0$0$0$0$0Highway/ParksCurrent Note(s)$0$0$0$0$0$0$0$0$0$0Expenditures Paving$750,000 $1,000,000 $1,000,000 $1,000,000 $1,000,000 $1,000,000 $1,000,000 $1,000,000 $1,000,000 $1,000,000Fleet Replacement$250,000 $300,000 $250,000 $300,000 $300,000 $350,000 $320,000 $325,000 $325,000 $325,000Salt/Sand Storage Shed Expansion$0$0$0$0$0$0$0$0$0$0Garage Expansion$40,000$0$0$0$0$0$0$0$0$0New Fueling System$25,000$0 $250,000$0$0$0$0$0$0$0Removal of infected ash trees$100,000 $200,000 $200,000 $200,000 $200,000 $150,000$0$0$0$0Revenue trade-in$0$0$0$0$0$0$0$0$0$0Revenue FY13-14 Carryover$0$0$0$0$0$0$0$0$0$0Facilities Stewardship$0$0$0$0$0$0$0$0$0$0Revenue Other-Fueling Station Reserve Fund($25,000)$0 ($40,000)$0$0$0$0$0$0$0RevenueGrant/Donation/Developer Contributio$0$0$0$0$0$0$0$0$0$0Road Improvement Impact Fee$0$0$0$0$0$0$0$0$0$0Total Highway/Parks To Be Raised By Property Tax$1,140,000 $1,500,000 $1,660,000 $1,500,000 $1,500,000 $1,500,000 $1,320,000 $1,325,000 $1,325,000 $1,325,000Road ImprovementsExpenditures Intersection Improvements Airport Parkway$0$0 $50,000 $200,000 $200,000$0$0$0$0$0Williston Road Street Improvements (Road)$0$0$0$0$0$0 $100,000 $369,000 $4,221,000$0Spear Street Widening (Road)$0$0$0$0 $315,000 $325,000 $2,596,000$0$0$0Revenue Secured Debt Proceeds (Penny for Path Proj$0$0 ($10,000) ($50,000) ($10,000)$0$0$0$0$0Grant/Donation/Developer$0$0 ($30,000) ($100,000) ($160,000)$0$0 ($179,000) ($4,121,000) $0Anticipated Bond$0$0$0$0$0$0 ($2,596,000)$0$0$0Highway/Road Impact Fee$0$0$0$0 ($115,000) ($275,000)$0 ($120,000)$0$0Recreation Impact Fee$0$0$0$0 ($100,000)$0$0$0$0$0Other$0$0 ($10,000) ($50,000) ($130,000) ($50,000) ($100,000) ($70,000) ($100,000) $0$0$0$0$0$0$0$0$0$0$0Energy ProjectsFacility Stewardship$20,000 $30,000$0$0$0 $60,000 $50,000$0$0$0Adaptive Signal Control$110,000 $110,000 $110,000 $50,000$0$0$0$0$0$0Sewer Outfall Turbine$100,000 $900,000 $200,000$0$0$0$0$0$0$0Sewer Fund($90,000) ($170,000) ($100,000)$0$0$0$0$0$0$0Grant/Donation/Developer Contribution($70,000) ($770,000) ($120,000) ($25,000)$0$0$0$0$0$0Anticipated Debt Proceeds($30,000) ($40,000) ($10,000)$0$0$0$0$0$0$0Other - Energy Revolving Fund($40,000) ($60,000) ($80,000) ($25,000)$0 ($60,000) ($50,000)$0$0$0$0$0$0$0$0$0$0$0$0$0Fire Department Note-Capital improvements$0$0$0$0$0$0$0$0$0Current Note$0$0$0$0$0$0$0$0$0Communication Note Repayment$215,669 $212,002 $208,335 $204,668 $201,001 $197,334 $193,667 $0 $0 $0 Repayment of WPC Note$0$0$0$0 $0$0$0$0$0$0Expenditures Vehicles-Fire$0$0 $740,000$0 $730,000 $1,350,000 $12,000 $40,000 $40,000 $40,000Vehicles-Ambulance$0 $359,000$0$0$0 $275,000$0 $350,000 $350,000$0Revenue trade in$0$0$0$0 $0$0$0$0$083  10‐YEAR CAPITAL PLAN555657585960616272737475767778798081828384858687888990919293949596979899100101102103104105106107108109110111112113114115116117118119120ABQRSTUVWXYZFD Reserve Fund$0$0$0$0$0$0$0$0$0Expenditures Fire Station 2 Improvements$0$0$0$0$0$0$0$0 $500,000 $100,000Antennae Tower$0$0$0$0 $0$0$0$0$0Revenue Fire Impact Fees$0$0$0$0 $0$0$0$0$0Capital Improvement Note Proceeds$0$0$0$0 $0$0$0$0$0Expenditures Equipment$10,000 $55,000 $52,000 $69,000 $43,500 $76,000$0 $108,000 $60,000 $142,000Total Fire Department To Be Raised By Property Tax$225,669 $626,002 $1,000,335 $273,668 $974,501 $1,898,334 $205,667 $498,000 $950,000 $282,000Police DepartmentExpenditures Vehicles$129,000 $155,000 $155,000 $188,000 $189,000 $144,000 $147,000 $192,000 $147,000 $150,000Revenue trade in($3,000) ($4,000) ($3,000) ($4,000) ($4,000) ($4,000) ($4,000) ($4,000) ($4,000) ($4,000)Net$126,000 $151,000 $152,000 $184,000 $185,000 $140,000 $143,000 $188,000 $143,000 $146,000Building Stewardship Reserve$50,000 $50,000 $50,000 $50,000 $50,000 $50,000 $50,000 $50,000 $50,000 $50,000Revenue 19 Gregory Lease($50,000) ($50,000) ($50,000) ($50,000) ($50,000) ($50,000) ($50,000) ($50,000) ($50,000) ($50,000)Police Station Debt Repayment$535,644 $520,866 $505,602 $489,780 $473,472 $456,804 $439,794 $422,500 $404,946 $387,144Police impact fees($110,000) ($110,000) ($110,000) ($110,000) ($110,000) ($96,804) ($79,794) ($62,500) ($44,946) ($27,144)Other- Local Option Sales Tax($360,000) ($360,000) ($360,000) ($360,000) ($360,000) ($360,000) ($360,000) ($360,000) ($360,000) ($360,000)EquipmentTasers/Handguns$0 $35,000 $40,000$0$0$0$0 $40,000$0$0Security/Access Equipment$65,000$0$0$0$0$0$0$0$0$0Photocopier$0$0$0$0$0$0$0$0$0$0Dispatch Equipment$0$0$0$0$0$0$0$0$0$0Computer, Radio & Electronics$76,000 $230,000 $162,000 $88,000 $91,000 $127,000 $127,000 $127,000 $130,000 $130,000Total Police Department To Be Raised By Property Tax$332,644 $466,866 $389,602 $291,780 $279,472 $267,000 $270,000 $355,000 $273,000 $276,000Recreation and ParksExpendituresOverlook Park$35,000$0$0$0$0$0$0$0$0$0Fleet Replacement$0 $70,000 $10,000$0$0$0$0$0$0$0Jaycee Park/Obrien Center$0$0$0 $50,000 $500,000 $250,000$0$0$0$0Jaycee Park Improvements$15,000$0 $45,000$0$0$0$0$0$0$0Szymanski Park Improvements$20,000$0$0$0$0 $50,000$0$0$0$0Farrell Playground Replacement$0$0$0$0$0$0$0$0$0 $60,000Red Rocks Facility Replacement$0 $500,000$0$0$0$0$0$0$0$0Wheeler House Improvements$120,000$0$0$0 $100,000$0$0$0$0$0Irrigation System Upgrades$0$0 $50,000$0$0$0$0$0$0$0Recrowning of Athletic Fields @ Vet$0$0 $150,000 $150,000 $150,000$0$0$0$0$0Baseball Field Dugout Replacement$15,000 $15,000 $15,000 $15,000 $15,000$0$0$0$0$0Parks System Master Plan$0 $100,000$0$0$0$0$0$0$0$0Veteran Memorial Park Upgrades$0 $15,000$0$0$0$0$0$0$0$0Bleacher Replacement$0 $10,000$0$0$0$0$0$0$0$0Vet Memorial basketball courts$60,000$0$0$0$0$0$0$0$0$0Dog Park Ammenities$50,000 $25,000 $10,000$0$0$0$0$0$0$0South Village Soccer Field$145,000 $125,000$0$0$0$0$0$0$0$0Revenue Grant/Donation/Developer$0$0$0 ($50,000) ($100,000)$0$0$0$0$0Debt Proceeds$0$0$0$0 ($400,000) ($250,000)$0$0$0$0South Village REC Impace Fees($145,000)$0$0$0$0$0$0$0$0$0Other-Facility Use fees($30,000) ($15,000) ($60,000) ($15,000) ($15,000)$0$0$0$0$0Recreation Impact Fees($50,000) ($150,000) ($10,000)$0$0$0$0$0$0$0Total Recreation and Parks To Be Raised By Property Tax$235,000 $695,000 $210,000 $150,000 $250,000 $50,000$0$0$0 $60,000Open Space ProjectsExpenditures Debt Repayment-Open Space$125,111 $125,111 $125,111 $125,111 $125,111 $125,111 $125,111$0$0$0Underwood Property$270,000 $225,000 $17,000$0$0$0$0$0$0$0Red Rocks$159,000 $75,000 $20,000$0$0$0$0$0$0$0Wheeler Homestead/Nature Park Upgrades $150,000 $50,000 $20,000$0$0$0$0$0$0$084  10‐YEAR CAPITAL PLAN121122123124125126127128129130131132133134135136137138139140141142143144145146147148149150151152153154155156157158159160161162163164165166167168169170171172173174175ABQRSTUVWXYZRevenue Grant/Donation/Developer($5,000)$0$0$0$0$0$0$0$0$0Recreation Impact Fee($50,000) ($75,000)$0$0$0$0$0$0$0$0Penny for Path Debt Proceeds($50,000) ($75,000)$0$0$0$0$0$0$0$0Open Space Debt Proceeds($474,000) ($200,000) ($57,000)$0$0$0$0$0$0$01/2 Cent Open Space (proposed)($125,111) ($125,111) ($125,111) ($125,111) ($125,111) ($125,111) ($125,111)$0$0$0Total Open Space To Be Raised By Property Tax$0$0$0$0$0$0$0$0$0$0Bike /Ped ImprovementsExpenditures Airport Drive/Parkway Sidewalk & On-Roa$40,000 $186,000$0$0$0 $100,000 $100,000 $300,000 $300,000$0Williston Road Crosswalk Locations (TBD)$150,000 $150,000$0$0$0$0$0$0$0$0Allen Rd. Sidewalks (Lower)$0$0$0 $167,000 $140,000$0$0$0$0$0RRFB Upgrades$30,000$0$0$0$0$0$0$0$0$0Dorset Street Barrier Project$20,000$0$0$0$0$0$0$0$0$0City Rec Path Wayfinding Project$10,000$0$0$0$0$0$0$0$0$0Queen City Park Road Shared Use Path$0$0$0$0$0 $50,000 $250,000$0$0$0Shelburne Rd Crosswalk Imp$0$0 $23,000 $93,000$0$0$0$0$0$0Hinesburg Road Crosswalk Location$80,000 $30,000$0$0$0$0$0$0$0$0Spear Street/UVM Bike/Ped Infrastructure$0$0$0$0$0$0 $150,000 $300,000 $340,000$0Queen City Park Road Sidewalk$0 $50,000 $50,000$0$0$0$0$0$0$0Kennedy Dr/Twin Oaks Crosswalk$100,000 $10,000$0$0$0$0$0$0$0$0Kimball Avenue Shared Use Path$0$0 $66,000 $304,000 $159,000$0$0$0$0$0Allen Rd. Shared Use Path (Upper)$100,000 $100,000$0$0$0$0$0$0$0$0Spear Street Jug Handle Shared Use Path $100,000$0$0$0$0$0$0$0$0$0S. Dorset Street Shared Use Path$100,000 $50,000 $350,000 $360,000$0$0$0$0$0$0Shelburne Road Ped/Bike Facilities$0$0$0$0$0 $58,000 $289,000 $231,000$0$0Hinesburg Rd Bike Facilities$0$0 $50,000 $50,000 $150,000 $250,000$0$0$0$0Vale to Spear/Swift Streets Path$0$0$0$0$0 $558,000$0$0$0$0Spear Street Bike/Ped Improvements$0 $50,000 $100,000 $500,000$0$0 $50,000 $100,000 $300,000$0Revenues Recreation Impact Fees($50,000) ($38,000) ($166,000) ($137,000)$0 ($108,000) ($108,000) ($50,000) ($100,000) $0Highway Impact Fees$0$0$0$0$0$0$0$0$0$0Debt Proceeds - Future$0$0$0$0$0$0$0$0$0$0Debt Proceeds - Penny for Path($530,000) ($358,000) ($153,000) ($250,000) ($160,000) ($100,000) ($200,000) ($230,000) ($150,000) $0Grant/Donation/Developer & Other($150,000) ($230,000) ($320,000) ($1,087,000) ($289,000) ($808,000) ($531,000) ($651,000) ($690,000) $0Total Road & Sidewalk Improvements To Be Raised By Property Tax$0$0$0$0$0$0$0$0$0$0ITExpenditures IT Hardware$17,000 $17,000 $18,000 $18,000 $18,000 $19,000 $19,000 $19,000 $20,000 $20,000IT Serrvers$12,000 $18,000 $12,000 $45,000 $18,500 $47,000 $18,000 $12,000 $45,000 $19,000Total IT to Be Raised By Property Tax$29,000 $35,000 $30,000 $63,000 $36,500 $66,000 $37,000 $31,000 $65,000 $39,000Administration Expenditures Public Art$5,000 $35,000 $20,000 $20,000 $20,000 $20,000 $20,000 $20,000 $20,000 $20,000Indoor Recreation Facilities$6,184,000 $13,350,000$0$0$0$0$0$0$0$0Performing Arts Facility$0$0 $20,000,000 $8,720,000$0$0$0$0$0$0City Debt Service$336,232 $1,062,090 $1,062,090 $1,630,141 $1,630,141 $1,630,141 $1,630,141 $1,630,141 $1,630,141 $1,630,14119 Gregory Fit-up Note Payment$0$0$0$0$0$0$0$0$0$0Revenue 19 Gregory Drive Lease$0$0$0$0$0$0$0$0$0Grant/Capital Campaign/Developer Con$0$0 ($1,000,000) ($1,000,000)$0$0$0$0$0$0City Debt Proceeds($6,184,000) ($13,350,000) ($19,000,000) ($7,720,000)$0$0$0$0$0$0Other‐$0$0$0 ($568,051) ($568,051) ($568,051) ($568,051) ($568,051) ($568,051) ($568,051)Reserve Fund($302,609) ($955,881) ($955,881) ($955,881) ($955,881) ($955,881) ($955,881) ($955,881) ($955,881) ($955,881)85  10‐YEAR CAPITAL PLAN176177178179180181182183184185186187188189190191192193194195196197198199200201202203204205206207208209210211212215216217218219220221222223224225227228229230231232233234ABQRSTUVWXYZPublic Facilities Impact Fee($33,623) ($106,209) ($106,209) ($106,209) ($106,209) ($106,209) ($106,209) ($106,209) ($106,209) ($106,209)Total Administration To Be Raised By Property Tax$5,000 $35,000 $20,000 $20,000 $20,000 $20,000 $20,000 $20,000 $20,000 $20,000LibraryExpenditures Bookmobile replacement$0$0 $110,000$0$0$0$0$0$0$0RevenueGrant/Donation$0$0 ($50,000)$0$0$0$0$0$0$0Total Library To Be Raised By Property Tax$0$0 $60,000$0$0$0$0$0$0$0City CenterExpenditures Market Street$0$0$0$0$0$0$0$0$0$0Library, Senior Center, City Hall$6,510,298$0$0$0$0$0$0$0$0$0Williston Road Streetscape$142,000 $951,000 $1,051,000$0$0$0$0$0$0$0Garden Street$1,560,230 $5,182,300$0$0$0$0$0$0$0$0Pedestrian/Bicycle Access at I-89 Exit 14 $1,300,000 $2,979,000 $8,567,500$0$0$0$0$0$0$0City Center Park$0$0 $190,000 $1,031,550$0$0$0$0$0$0Urban Park & Festival Streets$0 $300,000 $3,249,351 $812,900$0$0$0$0$0$0City Center - Parking Garage$0 $170,000 $2,750,000 $3,140,000 $6,315,000$0$0$0$0$0Stormwater & Wetland Mitigation$120,000 $1,100,000 $1,100,000 $990,000 $140,000$0$0$0$0$0City Share Financing Payments$971,078 $988,882 $1,005,190 $995,482 $985,428 $971,999 $960,938 $952,016 $938,704 $923,721TIF District Financing Payments$466,782 $1,233,584 $1,996,998 $3,206,171 $3,267,630 $3,634,373 $3,615,856 $3,596,428 $3,676,179 $3,665,455Revenue Grants or Donations($1,237,436) ($2,582,921) ($5,997,250)$0$0$0$0$0$0$0Highway Impact Fees($381,000)$0$0$0$0$0$0$0$0$0Recreation Impact FeesFuture Public Facility Impact Fee($97,108) ($98,888) ($97,942) ($96,971) ($95,966) ($94,623) ($93,517) ($92,624) ($91,293) ($89,795)City Debt Proceeds($4,234,351)$0 ($350,242)$0$0$0$0$0$0$0TIF Financing Proceeds($3,017,101) ($8,099,379) ($10,560,359) ($5,974,450) ($6,455,000)$0$0$0$0$0CIP Reserve Fund($1,636,611) ($889,994) ($907,248) ($898,511) ($889,462) ($877,376) ($867,422) ($859,392) ($847,411) ($833,926)TIF District Increment($466,782) ($1,233,584) ($1,996,998) ($3,206,171) ($3,267,630) ($3,634,373) ($3,615,856) ($3,596,428) ($3,676,179) ($3,665,455)OtherTotal City Center To Be Raised By Property Tax$0$0$0$0$0$0$0$0$0$0Transfer to CIP Reserve Fund$750,000 $860,000 $860,000 $860,000 $860,000 $860,000 $860,000 $860,000 $860,000 $860,000Total Capital Expenditures To Be Raised By Property Tax$2,910,364 $4,305,963 $4,314,351 $3,239,125 $3,997,360 $4,661,334 $2,712,667 $3,089,000 $3,493,000 $2,862,000SewerCurrent Note(s)$1,272,060 $1,272,060 $1,272,060 $1,272,060 $1,272,060 $1,272,060 $1,272,060 $1,272,060 $1,272,060 $1,272,060Revenue Colchester Portion of Airport Parkway Bond($742,310) ($742,310) ($742,310) ($742,310) ($742,310) ($742,310) ($742,310) ($742,310) ($742,310) ($742,310)Expenditures Vehicles $40,000 $70,000 $135,000 $80,000 $0 $75,000 $0 $80,000$0$0Bartlett Bay Upgrades$400,000 $400,000 $3,200,000 $8,000,000 $6,000,000$0$0$0$0$0Airport Parkway Outfall$50,000 $270,000 $230,000$0$0$0$0$0$0$0Pump Station Upgrades$200,000$0 $200,000$0 $200,000$0 $200,000$0 $200,000$0Hinesburg Rd. PS and Dorset St. FM $0$0 $100,000 $150,000 $1,750,000 $1,700,000$0$0$0$0Pump Station Telemetry$60,000 $60,000$0$0$0$0$0$0$0$0Lane Press PS & FM$0$0 $50,000 $1,500,000$0$0$0$0$0$0BBWWTF P Limits$0$0$0$0$0$0$0$0$0$0Inflow & Infiltration Reduction$0$0$0$0$0 $150,000$0$0$0$0Gravity Sleeves$0$0$0$0$0$0 $500,000 $500,000$0$0Wastewater Infrastructure CIP$0$0$0$0$0$0$0$0$0$0State Revolving Fund($250,000) ($470,000) ($580,000) ($9,650,000) ($7,750,000) ($1,850,000) ($500,000) ($500,000)$0$0Total Sewer To Be Raised By Fees$1,029,750 $859,750 $3,864,750 $609,750 $729,750 $604,750 $729,750 $609,750 $729,750 $529,75086  10‐YEAR CAPITAL PLAN235236237238239240241242243244245246247248249250251252253254ABQRSTUVWXYZStormwaterCurrent Note(s)$0$0$0$0$0$0Expenditures Vehicles$56,000 $3,500 $306,000 $254,000$0$0$0$0$0$0To fleet reserve fund$115,000 $115,000 $115,000 $200,000 $150,000 $200,000 $200,000 $200,000 $200,000 $200,000Revenue Fleet Reserve Fund($61,000) ($8,500) ($366,000) ($574,000) ($70,000) ($120,000) ($120,000) ($120,000) ($200,000) ($200,000)Interfund borrowing to Water Dept$0$0$0 $320,000$0$0$0$0$0$0Revenue PMT from Water Dept$0$0$0$0 ($80,000) ($80,000) ($80,000) ($80,000)$0$0Stormwater Projects Throughout City$1,481,000 $1,930,000 $1,250,000 $1,000,000 $1,576,000 $2,047,000 $2,000,000 $2,200,000 $2,000,000 $2,000,000Revenue Other- Shelburne Intermunicipal Agreement($80,000) ($80,000) ($80,000) ($80,000) ($80,000) ($80,000) ($80,000) ($80,000) ($80,000) ($80,000)Grant_Donation_Developer Contribution ($725,000) ($819,000) ($324,000) ($250,000) ($125,000) ($125,000) ($125,000) ($125,000) ($125,000) ($125,000)Total Stormwater To Be Raised By Fees$786,000 $1,141,000 $901,000 $870,000 $1,371,000 $1,842,000 $1,795,000 $1,995,000 $1,795,000 $1,795,000Capex Recap Including current borrowingTotal General Fund$2,910,364 $4,305,963 $4,314,351 $3,239,125 $3,997,360 $4,661,334 $2,712,667 $3,089,000 $3,493,000 $2,862,000Total Sewer$1,029,750 $859,750 $3,864,750 $609,750 $729,750 $604,750 $729,750 $609,750 $729,750 $529,750Total Stormwater$786,000 $1,141,000 $901,000 $870,000 $1,371,000 $1,842,000 $1,795,000 $1,995,000 $1,795,000 $1,795,000Grand Total$4,726,114 $6,306,713 $9,080,101 $4,718,875 $6,098,110 $7,108,084 $5,237,417 $5,693,750 $6,017,750 $5,186,75087 FY2021 - FY2027 DEBT PROJECTION BY FUND123121314152021222324252627282930313233343536373839404142434445646566676869727374757677787980818283848586878889939495AC DEFGHSTUVWXYFY2021-2027 Current Debt by FundGF Description Date of IssueFundMaturity Date Balance PendingPrincipleFY2021FY2022FY2023FY2024 FY2025 FY2026 FY2027Bond(FYE 2011)2000 Public Works Facility 7/1/2000 100 12/1/20201,257,663.61$ 2,000,000.00$ 0$ VMBB-Series 2000-1100000.00Principle98,550$ -$ -$ -$ -$ -$ -$ $2,435,000Interest (1)2,782$ -$ -$ -$ -$ -$ -$ Interest (2)-$ -$ -$ -$ -$ -$ -$ 2004 Dorset Street Fire Station Improvements7/1/2004 100 12/1/2024562,079.70$ 600,000.00$ 119,966.40$ 89,974.80$ 59,983.20$ 29,991.60$ -$ VMBB-Series 2004-1Principle29,991.60$ 29,991.60$ 29,991.60$ 29,991.60$ 29,991.60$ -$ -$ $3,400,000Interest (1)3,721$ 2,998$ 2,266$ 1,521$ 766$ -$ -$ Interest (2)2,998$ 2,266$ 1,521$ 766$ -$ -$ -$ 2004 Kennedy Drive7/1/2004 100 12/1/2024419,178.08$ 450,000.00$ 89,975$ 67,481$ 44,987$ 22,494$ (0)$ VMBB-Series 2004-1Principle22,493.7$ 22,493.7$ 22,493.7$ 22,493.7$ 22,493.7$ -$ -$ $3,400,000Interest (1)2,775$ 2,236$ 1,690$ 1,134$ 571$ -$ -$ Interest (2)2,236$ 1,690$ 1,134$ 571$ -$ -$ -$ 2004 Lime Kiln Bridge Replacement7/1/2004 100 12/1/2024419,178.08$ 450,000.00$ 89,975$ 67,481$ 44,987$ 22,494$ (0)$ VMBB-Series 2004-1Principle22,494$ 22,494$ 22,494$ 22,494$ 22,494$ -$ -$ $3,400,000Interest (1)2,775$ 2,236$ 1,690$ 1,134$ 571$ -$ -$ Interest (2)2,236$ 1,690$ 1,134$ 571$ -$ -$ -$ 2010 Police Station7/1/2010 100 11/15/203010,360,890.00$ 7,200,000.00$ 3,600,000$ 3,240,000$ 2,880,000$ 2,520,000$ 2,160,000$ 1,800,000$ 1,440,000$ VMBB-Series 2010-1Principle360,000$ 360,000$ 360,000$ 360,000$ 360,000$ 360,000$ 360,000$ Interest (1)91,458$ 84,186$ 76,680$ 68,922$ 60,858$ 52,614$ 44,190$ Interest (2)84,186$ 76,680$ 68,922$ 60,858$ 52,614$ 44,190$ 35,604$ 2017 TIF Debt8/2/2017 280 11/1/20375,000,000.00$ 5,000,000$ 5,000,000$ 5,000,000$ 4,666,667$ 4,333,333$ 4,000,000$ 3,666,667$ VMBB-Series 2017-3Principle-$ -$ 333,333$ 333,333$ 333,333$ 333,333$ 5,000,000.00$ Interest (1)81,067$ 81,067$ 81,067$ 81,067$ 76,983$ 72,617$ 68,033$ Interest (2)81,067$ 81,067$ 81,067$ 76,983$ 72,617$ 68,033$ 63,167$ 2019 TIF Debt2/28/2019 280 11/1/204914,000,000.00$ 13,533,333$ 13,066,666$ 12,599,999$ 12,133,332$ 11,666,665$ 11,199,998$ 10,733,331$ VMBB-Series 2019-1Principle 466,667$ 466,667$ 466,667$ 466,667$ 466,667$ 466,667$ 466,667$ 14,000,000.00$ Interest (1) 231,835$ 227,554$ 223,202$ 218,757$ 214,172$ 209,400$ 201,465$ Interest (2)227,554$ 223,202$ 218,757$ 214,172$ 209,400$ 201,465$ 199,320$ Subtotal13,634,970.57$ 32,500,000.00$ 1,816,885$ 1,688,517$ 1,660,775$ 1,961,436$ 1,923,531$ 1,808,319$ 1,771,779$ Note**2011 Pension Liability 7/19/2011 100 6/30/2031 13,218,962.53$ 8,168,158.00$ 5,072,082$ 4,671,078$ 4,249,523$ 3,806,959$ 3,341,118$ 2,851,402$ 2,336,588$ Merchants BankPrinciple 381,454$ 401,004$ 421,555$ 442,563$ 465,841$ 489,716$ 514,814$ Interest279,494$ 259,944$ 239,393$ 218,385$ 195,107$ 171,232$ 146,134$ 2016 Communication100 7/19/20251,900,000.00$ 1,140,000.00$ 950,000.00$ 760,000.00$ 570,000.00$ 380,000.00$ 190,000.00$ 1900000 @1.93%Principle 190,000.00$ 190,000.00$ 190,000.00$ 190,000.00$ 190,000.00$ 190,000.00$ 190,000$ Community BankInterest 25,669.00$ 22,002.00$ 18,335.00$ 14,668.00$ 11,001.00$ 7,334.00$ 3,667.00$ 2017 Open Space7/1/2017 309 7/1/20261,125,000.00$ 707,261$ 596,339$ 482,700$ 366,276$ 247,024$ 124,826$ -$ TD BankPrinciple 108,216.00$ 110,922.00$ 113,639.00$ 116,424.00$ 119,252.00$ 122,198.00$ 124,826.00$ Interest16,895.32$ 14,189.32$ 11,472.32$ 8,687.32$ 5,859.32$ 2,913.32$ 285.32$ Subtotal976,355.84$ 12,916,658.00$ 1,001,728$ 998,061$ 994,394$ 990,727$ 987,060$ 983,393$ 979,726$ TOTAL 14,752,586.15$ 46,079,569.00$ 2,818,613$ 2,686,579$ 2,655,170$ 2,952,164$ 2,910,592$ 2,791,713$ 2,751,506$ EF DescriptionDate of Issue Fund Maturity Date Balance Pending PrincipleFY2021 FY2022 FY2023 FY2024FY2025 FY2026 FY2027Bond Sewer (FYE 2011)1997 Sewer System Improvements12/1/1997 400 4/1/2020 2,205,000.00$ 4,900,000.00$ VMBB- RF1-045Principal-$ -$ -$ -$ -$ -$ -$ 2014 A/Pkwy Expansion1/1/2010 400 10/1/2032 1,223,134.36$ 2,000,000.00$ 646,753$ 598,531$ 549,345$ 499,175$ 448,002$ 395,805$ 342,565$ VMBB- AR1-067Principal 47,276$ 48,222$ 49,186$ 50,170$ 51,173$ 52,197$ 53,241$ Admin. Fee13,881$ 12,935$ 11,971$ 10,987$ 9,984$ 8,960$ 7,916$ 2014 A/Pkwy Expansion1/1/2010 400 10/1/2032 24,218,060.39$ 19,800,000.00$ 12,805,713$ 11,850,924$ 10,877,039$ 9,883,677$ 8,870,448$ 7,836,954$ 6,782,790$ VMBB- AR1-084Principal* 936,067$ 954,789$ 973,885$ 993,362$ 1,013,229$ 1,033,494$ 1,054,164$ Payment receive from Colchester per the debt agreement(742,310)$ (742,310)$ (742,310)$ (742,310)$ (742,310)$ (742,310)$ (742,310)$ Admin. Fee274,836$ 256,114$ 237,018$ 217,541$ 197,674$ 177,409$ 156,739$ TOTAL 27,646,194.75$ 26,700,000.00$ 1,272,059.74$ 1,272,059.73$ 1,272,059.74$ 1,272,059.74$ 1,272,059.74$ 1,272,059.84$ 1,272,059.73$ Bond Water2000 Shelburne Rd. Waterline 7/1/2000 401 12/1/2020 273,458.39$ 435,000.00$ (0)$ 88 FY2021 - FY2027 DEBT PROJECTION BY FUND12AC DEFGHSTUVWXYFY2021-2027 Current Debt by FundGF Description Date of IssueFundMaturity Date Balance PendingPrincipleFY2021FY2022FY2023FY2024 FY2025 FY2026 FY202796979899100101102103112113VMBB-Series 2000-1Principle 21,450$ -$ -$ -$ -$ -$ -$ 2,435,000.00$ Interest (1) 605$ -$ -$ -$ -$ -$ -$ Interest (2)-$ -$ -$ -$ -$ -$ -$ 2004 Water System Infrastructure/ Tanks 7/1/2004 401 45,627.00 1,775,155.65 1,900,000.00 380,084$ 285,063$ 190,042$ 95,021$ -$ VMBB-Series 2004-1Principle 95,021$ 95,021$ 95,021$ 95,021$ 95,021$ -$ -$ $3,400,000Interest (1) 11,750$ 9,470$ 7,156$ 4,804$ 2,419$ -$ -$ Interest (2)9,470$ 7,156$ 4,804$ 2,419$ -$ -$ -$ TOTAL2,048,614.04$ 2,335,000.00$ 138,296.18$ 111,646.50$ 106,980.53$ 102,243.28$ 97,439.51$ -$ -$ GRAND TOTAL 45,117,128.53$ 76,272,604.00$ 4,228,969$ 4,070,285$ 4,034,210$ 4,326,467$ 4,280,091$ 4,063,773$ 4,023,566$ 89 NOTES $0.3660$0.3850$0.4040$0.4240$0.4280$0.4600$0.4737$0.4946$0.5084$0.5427$0.5542 $1.3830$1.3730$1.4110$1.5170$1.6100$1.6202$1.6117$1.6455$1.5506$1.6030$1.7829 $0.0000$0.5000$1.0000$1.5000$2.0000$2.5000FY11 FY12 FY13 FY14 FY15 FY16 FY17 FY18 FY19 FY20 FY21 Est.Tax Rate Changes:  Ten Years  CitySchool*City FY20 Tax Rate includes $0.01 for "Penny for Paths"* City of South Burlington PRSRT STD 575 Dorset Street U.S. Postage South Burlington, VT 05403 Paid Burlington, VT Permit No. 104