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Home My WebLink AboutAnnual Report July 01, 2008 - June 30, 2009New South Burlington Police Station B , E 1 N A AL REP JULY 1,2 --JUNE 30 2 I TABLE OF CONTENTS City Officials and Committees........................................................... 1-4 City Clerk Vital Statistics & Election Results .......................................... 5 Board of Civil Authority Report......................................................... 6 Statement of Taxes Raised ....... ~ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 City Manager's Report................................................................... 8 City Council Report...................................................................... 10 Planning & Zoning Dept................................................................... 12 Zoning Administrative Officer's Report............................................. 14 PI . C .. Ranmng ommlSSlon eport.......................................................... 16 Development Review Board Report................................................... 18 Recreation Department Report....................... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 19 Recreation Path Committee Report ............................ .'........ ........ ..... 20 Com.munity Library Report............................................................. 21 Police Department Report.............................................................. 23 Fire Department Report................................................................ 25 Public Works Department Report..................................................... 27 Water Quality Department Report.................................................... 28 Water Department Report.............................................................. 30 Chittenden Solid Waste District...................................................... 31 CCTA Report... ....... .............. ...... .......... ......... .... .... ......... ............. 33 Chittenden County Regional Planning Commission ......................... ; ... 36 Green Up Vermont...................................................................... 37 B~dget Summary &Comparison Summary of Budget and Tax Rate .......................................................................................... 38 City of South Burlington Audit Year Ended June 30, 2009 ................... . 41-137 Board of School Director's Report ................................................... 138 School Superintendent's Report ..................................................... . 142 Frank Murray Jim Knapp Mark L. Boucher Sandra Dooley Meaghan Emery Donna Kinville Richard Cassidy, Chair Janine Allo Agnes Cliff Elizabeth Fitzgerald Theodore Manazir William Cimonetti Albert Audette Frank Geier Ann Pugh Helen Head Virginia Lyons Hinda Miller Ed Flanagan Diane Snelling Doug Racine Tim Ashe CITY OF SOUTH BURLINGTON ELECTED OFFICIALS TERM EXPIRE City Council 2 Bedford Green 862-3174 2 year 2011 14 Hopkins St 658-0663 3 year 2012 20 Knoll Circle 863-2588 3 year 2011 44 East T err. 862-7019 3 year 2010 27 Myers Court 264-9636 2 year 2010 City Clerk 11 So. Henry Ct. 862-5238 3 year 2011 School Directors 5 Lyons Ave. Ext. 864-8144 3 year 2012 69 Joy Dr, B1 865-3892 3 year 2011 34 Victory DR 658-0690 2 year 2011 95 Holbrook Rd 865-4554 2 year 2010 9 Berkley S1. 862-2258 3 year 2010 Champlain Water District Commissioner 1393 Spear St. 863-4905 City Representatives 62 Airport Pkwy. 862-4236 3 Stonehedge Dr 862-0395 67 Bayberry Ln. 863-6705 65 East Terrace 862-2267 Chittenden County State Senators 241 White Birch Ln., Williston, 05495 84 DeForest Heights, Burlington 05401 131 Main St #702, Burlington 05401 304 Piette Rd., Hinesburg, 05461 909 Wes White Hill Rd, Richmond, 05477 62 Ward St., Burlington 05401 Congressional Representatives 3 year 2011 District 3-9 District 3-7 District 3-8 District 3-1 0 863-6129 862-7008 862-3203 482-4382 434-2013 862-7233 1404 Longworth House Office Bldg, Washington, DC 20515 US Representative Peter Welch US Senator Patrick Leahy US Senator Bernard Sanders 433 Russell Senate Building, Washington, DC 20510-4503 332 Dirksen Senate Bldg, Washington, DC 20510-4503 Justice of the Peace Feb .2009-Feb. 2011 Albert "Sonny" Audette Patrick Benner Chuck Bolton Joan Britt William Burgess Bill Cimonetti Pat Nowak Margaret Picard Ann Pugh Robert Skiff Lynn Vera Peter Taylor Karen Ryder Chris Shaw Celine Teeson 62 Airport Parkway 3 Woodside Dr 5 Prouty Pkwy 3 Adams Court 58 Simpson Court 1393 Spear St 98 Logwood 8t 33 Peterson Terrace 67 Bayberry Lane 31 Imperial Dr 28 Cortland Ave 4 Mayfair St. 20 Duchess Avenue 57 Moss Glen Lane 9 Pheasant Way 862-4236 865-0954 865-4478 863-9176 658-0214 863-4905 863-5315 864-7396 863-6705 864-6558 658-2711 862-9455 864-8206 864-1515 864-0737 Recreation Committee & Leisure Arts Charles Hatter Donna Kinville Marcel Beaudin Tim Duff Lynn Fife Randall Kay Bob McDonald Chris Shaw Jessica Clark Raymond Belair Cathyann LaRose John Dinklage Roger Farley Gayle Quimby Matt Birmingham Mark Behr Bill Stuono Eric Knudsen Mike Tarricone Kevin Lavery Jean-Sebastien Chou lot CITY COUNCIL APPOINTMENTS City Manager 44 Barrett st. City Treasurer 11 So. Henry Ct: Planning Commission 102 South Beach Rd. 9 Brownell Way 333 Van Sicklin Rd. 28 Old Cross Rd. 12 Knoll Circle 57 Moss Glen 8 Valley Ridge Road Zoning Administrator 575 Dorset St. 860-7287 862-5238 658-4023 864-1546 658-0743 658-1866 864-1515 578-2016 846-4106 Assistant Zoning Administrator 575 Dorset St 846-4106 Develogment Review Board 16 Mayfair St. 658-2172 1416 Hinesburg Rd. 864-6949 64 Barrett St. 864-8553 41 Moss Glen Lane 658-6462 38 Moss Glen Lane 865-9245 22 Barrett Street 865-2805 33 Bower St 862-6060 Design Review Committee 4 Worchester St. 863-5388 19 Irish Cove Road 27 Myers Court 264-9636 MetroQolitan Planning Organization Denis Gravelin, Asst. City Manager 575 Dorset Street 846-4107 Marcel Beaudin Steve Magowan William Wessel Peter Plumeau Regional Planning Organization 102 South Beach Rd 658-4023 Chittenden Coun!y Trans~ortation Authority (CCTA) 149 Holbrook Rd 660-2017 70 Highland Terr. 862-4092 Burlington AirQort Commission 33 Knoll Circle 865-0270 2 3 year 3 year 4 year 3 year 4 year 3 year 3 year 4 year 4 year 4 year 3 year 3 year 3 year 3 year 4 year 3 year 3 year 2 year 2 year 2 year 2 year 3 year 4 year 2011 2011~ 201'i-' 2010 2011 2012 2012 2011- 2011 2013 2011 2012 2011 2012 2010 2012 2012 2011 2011 2011 2010 2011 2010 Majorie Bowin Laura DeMaroney Susan Ducharme Stan Bradeen Betsy Jackson Joseph Hameline Jennifer Kochman Elizabeth Robitaille Rosemary Perkett -Larry Kupferman Jed Lowy Mary Jo Reale Ethel Schuele Lisa Yankowski ,. Michael Sirotkln Yiota Ahladas Louis Bresee Bill Cimonetti Edward Darling David Jacobowitz Rick Hubbard Donna Leban Gregg Goyette Leslie Carew Tim Barrett Betsy Gardner Helen Head Jennifer Kochman Nancy Simpson Cathy Sheffield Paul Stabler Chris Cavin Russell Agne Peter Jones Jonathan Miller Beth Thorpe Wendell Johnson Marie Ambusk Steven Dates William Schuele Tim Barritt Maurice Cloutier Daryl Meunier Susan Wheeler 107 Fieldstone Dr 1520 Dorset St. 142 Cobblestone Road 44 Laurel Hill Drive 51 Butler Drive 3 Quail Run 75 Hadley Rd 12 Hopkins st. 501 Brand Farm Dr. Red Rocks 47 Central Ave. 4 Shaw Ave. 110 Central Ave 33 Clover St. 35 Central Ave. 80 Bartlett Bay Rd 3 PavilionAve. 864-3343 863-3234 863-6303 863-2740 8632866 863-7831 862-8281 658-6695 658-1850 863-6299 862-2771 864-3175 863-5980 862-6081 860-6428 658-5126 Recreation Path Committee 21 Cranwell Ave. 1393 Spear St. 26 Barrett St. 9 Andrews Ave. 1317 Spear St. 7 Iris Lane 30 Bower St 22 Barrett St 658-0597 863-4905 863-4139 658-6536 864-3330 965-2839 860-0380 865-2805 Librarv Board of Trustees 71 Meadow Rd 658-6490 7 Aspen Dr 846-5132 65 East Terrace 862-2267 75 Hadley Rd 862-8281 39 Brewer Parkway 864-6854 76 Four Sisters Road 660-2541 Chittenden Solid Waste District 1 Woodbine St. 862-9283 Winooski Valle~ Park District 69 Brewer Pkwy. 658-1520 Natyral Resource Committee 110 Country Club Dr East 863-5304 8 Sebring Rd. 95 Suburban Sq 240 Laurel Hill Dr 4 Wood crest Dr 119 Fairway Dr 145 South Pointe Dr 33 Clover Street 660-8833 863-6063 865-4851 864-8566 658-4061 863-5980 3 year 3 year 3 year 3 year 3 year 3 year 3 year 3 year 3 year 3 year 3 year 3 year 3 year 3 year 3 year 3 year 3 year 3 year 3 year 3 year 3 year 3 year 3 year 3 year 3 year 3 year 3 year 3 year 3 year 3 year 2 year 3 year 3 year 2 year 3 year 3 year 3 year 3 year 3 year Chittenden Regional Correctional Facilitv Liaison Committee 71 Meadow Rd. 11 Lindenwood Dr. 28 Pinnacle Dr. 145 Cumberland Rd. 862-1336 862-8947 864-0793 3 year 3 year 3 year 3 year 3 2010 2011' 2012 2012 2012 2011 2010 2010 2011 2010 2011 ' 2011" 2011· 2010 2010 2011· 2010 2011· 2012 2011 2010 2012 2010 2010 2011 2010 2010 2012 2012 2012 2011 2011 2010 2010 2012 2013 2010 2011 • 2012 2011 2011 2010 2012 I OFFICE OF THE CITY CLERK William Cimonetti Terry Sheahan Peter Taylor City Charter Committee 1393 Spear St. 863-4905 24 Knoll Cir 864-6447 4 Mayfair St. 862-9455 3 year 3 year 3 year 2011 2011 2012 The city clerk's office has had a very exciting election with the clerk's office overseeing 3 very busy elections from the State Primary in September, the Presidential Election in November which saw almost 10,000 citizens cast their ballot and the annual meeting in March (first time annual meeting was not held in May for over 20 years. Absentee ballots/Early William J. Szymanski Albert C. Audette Cemetery Committee 4017 Williston Rd. 62 Airport Pkwy. 862-9880 862-4236 voting is continuing to become more popular with each election and in the Presidential Election voters cast almost 3,700 early ballots or about 37% ofthe ballots cast. We were so busy the 2 weeks prior to the Presidential election that we had to hire a person to come into our office and assist us with just the early ballots. We had 3 people working the counter handing out early ballots and some voters waited almost half an hour to cast their ballot! It was truly a hectic time and I wish to thank: my staff of Laura, Amy, Harriet and Andi Irish for stepping in and working for us in a part time basis. For election CITY CLERK APPOINTMENTS results please see the City Clerk's Department Goals and Objectives section ofthis annual report. Laura Kimball -Deputy City Clerk Sue Hood -Assistant to the City Clerk Harriet Ladd -Assistant City Clerk We are now using a computerized land record system since September 2008 and things are coming along nicely. All deeds, mortgages, liens, etc are now computerized for research. We are attempting to place documents prior to September 2008 on the computer system and hope to be able to roll out information back to 2001 within a year or two. The vault continues to be an issue for the Clerk's Office. I was able to invest in some mobile shelving which added a few years to the vault but Denis Gravelin Trevor Whipple CITY MANAGER APPOINTMENTS Assistant City Manager Police Chief we are getting almost to the point where a decision needs to be made and acted upon in order for the new vault to be ready when we do run out of space. Please come in and take a tour of our vault and the space issues that we are experiencing, we would love to show you around the office. Douglas Brent Justin Rabidoux Steve Crosby Paul Conner Fire Chief Superintendent of Public Works/City Engineer Superintendent of Water Quality Director, Planning & Zoning We will start using front Porch Forum as a way to inform the citizens of events happening in the city. If you wish to become a member, please visit http://www.fron!QQrchforum.com/toregisterinyourneighborhood.Itis a great place to keep up with your neighbors and your city. Thomas Hubbard Louise Murphy William Szymanski Corp. Andy Chaulk Recreation Director Director, Community Library City Engineer First Constable Please visit our website at www.sburLcom and click on city offices to visit the clerk's office web-site. It contains information on how to obtain a marriage license, election data, justice of the peace listing, how to renew your vehicle registration along with the forms for registering your dog or cat. Sgt. Paul Edwards Second Constable Vital Statistics During the period from July 1, 2008 to June 30, 2009, there were 166 births, 142 deaths, 146 marriages and 3 civil unions SEXTONS A T CITY CEMETERIES were recorded in the City Clerk's Office. Eldridge Cemetery Shelburne Road Cemetery Resurrection Park Anavath Gerim Hebrew Holy Society W. Szymanski/A Audette W. Szymanski/A Audette Louis Lisman Recording & copy fees: deposited to general fund Marriage Licenses: 130 licenses issued @ $45 Paid to state treasurer Transferred to general fund 5,850 4,550 188,392 1,300 Civil Union Licenses: 3 licenses issued @ $45 135 Paid to state treasurer Transferred to general fund 30 Animal Licenses: 972 dogs 134 cats Deposited to general fund 7,944 Dog Control Kennel Fees: deposited to general fund 930 Motor Vehicle Renewals: deposited to general fund 3,075 Green Mountain Passport: deposited to general fund 162 Beverage Licenses: deposited to general fund 6,330 1st, 2nd class, tobacco licenses, entertainment Fish and Game Licenses: Transferred to general fund 131 Thank y(m for allowing me to be your city clerk and if you have any questions or suggestions, please don't hesitate to call me. Respectfully submitted, Donna Kinville, City Clerk/Treasurer 4 5 South Burlington Board of Civil Authority (BCA) 2009 Annual Report January 1, 2010 The South Burlington Board of Civil Authority (BCA) is responsible for hearing appeals ofcity tax appraisals and together with the City Clerks Office is responsible for federal, state and local elections. The BCA also serves as the South Burlington Board of Abatement. The BCA is composed of the elected Justices of the Peace, the City Clerk and the members ofthe So. Burlington City Council. From January 1, 2009 to December 31,2009 the Board held 4 meetings including the consideration of appeals of city tax appraisals and preparation for 2 City Votes. The members of the BCA also held 1 meeting as the Board of Abatement to consider 7 requests for abatement oftaxes. The BCA also works with the Assessors Office and City Manager to better ensure that residents are informed ofthe Assessment process and related timelines. We wish to also acknowledge and thank South Burlington City Clerk DOlU1a Kinville and the staff of the City Clerks office for their excellent support during the past year including management of the voter check list, registering voters, mailing and processing returned absentee ballots and polling location set up. The City Clerk's office continues to be aggressive in insuring the accuracy of the voter checklist and conduct of all citywide elections and votes. The Board would like to remind city residents that in the coming year they will have opportunities to express the freedom of our democracy by voting on Town Meeting day and in the fall elections: Tuesday, March 2,2010 VT Town Meeting Day and City Election September 14, 2010 -Statewide Primary Election November 2, 2010 -General Election We encourage city residents to be registered to voters and look forward to seeing you at the polls for each election. We would remind voters that they may also cast their votes using the absentee ballot process. The following served as members of the South Burlington Board ofCivil Authority during 2009. The following are members of the BCA: Sonny Audette, Patrick Benner, Chuck Bolton, Mark Boucher, Joan Britt, William Burgess, Bill Cimonetti, Sandra Dooley, Meaghan Enlery, James Knapp, Frank Murray, Pat Nowak, Peg Picard, Ann Pugh, Karen Ryder, Chris Shaw, Robert Skiff, Peter Taylor, Celine Teeson, Lynn Vera and Donna Kinville. Respectfully Submitted, Peter Taylor, Chair . Patrick Benner, Vice Chair 6 City of South Burlington Statement of Taxes Raised July 1, 2008 -June 30, 2009 Property taxes levied for the year ended June 30, 2009, were accounted for as follows: Grand List Value @ 1% City Tax Rate 2008/2009 Grand List Value @ 1% Residential Grand List Value @ 1% Non-Residential School Tax Rate 2008/2009: Residential Non-residential Total Taxes Assessed Rounding Difference Total Taxes Billed Adjustments Adjusted Taxes Billed: Total Taxes and Interest Collected Less Delinqent and Interest Collected Current Taxes Collected Current Taxes Delinquent Adjustment! Abatements Total Taxes Accounted For: 26,504,741 0.3437 $ 9,109,679 13,596,120 12,898,207 26,494,328 1.3547 1.3600 18,418,664 17,541,562 35,960,226 45,069,906 45,069,906 $ 5,136 45,075,042 $ $ 45,209,115 356,136 44,852,979 239,099 (17,036) 45,075,042 7 City Manager Annual Report 2008-2009 The last 18 months since July, 2008 have been an exciting and stressful time in city government. South Burlington is not immune from the econon1ic storms blowing through our country and the City Council has implemented reduced spending while maintaining the quality of our essential services. We have also been fortunate that many long-standing projects are finally moving forward and will benefit the City for years to come. For fiscal year 2009-2010, the City Council changed the budget process to focus on programs and services rather than line items and specific expenditures. This allowed staff and Council to review all our programs so that the most critical could be continued and the unnecessary programs eliminated. Several programs, such as street beautification were cut and some personnel positions were eliminated or not filled. The result was a budget that was less than the cost of living and was handily approved by the voters in March,2009. The vote in March, rather than ~lay, started a new tradition in our city, with voting on the traditional Town Meeting Day. South Burlington was proud to receive several prestigious awards in 2008-2009, such as being named a Top Ten Town for Families by Family Circle and a Tree City USA by the Arbor Day Foundation. The City worked with numerous other agencies and n1anaged to preserve the use of the Leduc Farm and its 88 acres ofopen space as agricultural property in the South East Quadrant. The City purchased two new Fire Engines which replaced old and worn-out equipment form the early 1980's. Three Police patrol vehicles were purchased with the new Charger equipment package. A preventive maintenance program was started for sewer lines and several major sewage pump stations repaired. The Tilley Drive recreation path extension was designed and construction has started. Repairs were made to City Hall including replacing walls and the roof. The large $25 million upgrade to Airport Parkway was permitted and a contract awarded with construction to start in spring, 2010. Two major items addressed by City Council were the new Police Station and issues regarding the Burlington International Airport. After three tries, voters approved the funding of a new Police Station at 19 Gregory Drive. Construction is under way and the Police expect to move in the building in June, 2010. The Police Officers greatly appreciate the support ofthe residents ofthe City. An important upcoming policy discussion for city residents will be the ultimate use ofthe existing City Hall and space vacated by the Police Department. . The Airport issues included acquisition ofproperties, noise, expansion, taxes and future planning. The City and Airport concluded a plan to guide the acquisition ofhomes within the Airport noise cone. A Living Wall was permitted and will be installed on a trial basis in 2010 to address noise issues. A tax agreement with the Airport reflected the 8 value for the homes removed so the City taxpayers will be held harmless. The Airport continues to move forward with plans to expand the parking structure. Other work includes that ofthe Dog Park Committee to locate a new dog park, the Library Board to discuss the future direction ofthe CommunitylPublic Library, and the dedicated jobs by the Development Review Board, Design Review Board and Planning Commission to chart the future ofour city. The City could not function without the dedicated work of all our volunteers, from Firefighters to Red Rocks lovers; we thank you for your service. Last year the first annual volunteer appreciation dinner was held prior to the National Night Out festivities. I hope this becomes an annual event. Finally, I have announced my retirement as City Manager for May 1, 2010 after 21 years in South Burlington. I intend to continue to live in this City and will stay active in public affairs. I could not have achieved such a long tenure without the support ofcitizens, employees, department heads and most importantly the many city councilors with whom· I have worked. As residents, you have been extremely fortunate to have a tradition of committed, non-partisan, and hard working elected officials who have guided South Burlington. The future ofour City is bright and the best is yet to come. Chuck Hafter City Manager 9 South Burlington City Council Report Mark Boucher, Chair It's hard to believe that we've just closed the 18t decade of the 21 8t century. South Burlington has seen many changes. The City Council itself has seen complete turnover during the decade. Most recently, Frank Murray and Jim Knapp were elected to the Council in March 2009. During the last several years the voters have made important decisions about our future. We now vote on our annual budget on town meeting day with other Vermont communities. We approved the state's first stormwater utility to help cleanup several impaired waterways and the lake. We approved a 1 cent tax to conserve open space in the city. And we implemented a 1 % sales and use tax which in 2010 only will provide approximately $2.9 million in property tax relief and a 1 % rooms and meals tax which will be used for city infrastructure to help reduce our property tax burden. None of these decisions were easy or without controversy. Yet these efforts have paid dividends. While we are facing many of the same challenges of other communities, we are well positioned to address them. We have all helped created a strong community which others have recognized. South Burlington was named one of the "Top Ten Towns for Families" in Family Circle Magazine during 2009. In September we voted in favor of a $7.2 million new police station located at 19 Gregory Drive. The facility is funded principally with a portion of South Burlington 1 percent rooms and meals tax and with $158,500 annually from property taxes. I think it's fitting that visitors to South Burlington who stay in our hotels and eat at our restaurants are helping to fund our new police station. I expect that the new station will open in early summer. The City has started work on the Airport Parkway Treatment Facility which voters approved in 2008. The City has received $1 million in federal stimulus money for the project. It is scheduled for completion in 2011. The City also obtained federal stimulus funds for five stormwater projects and resurfacing bike paths. In 2009, utilizing our open space funds, we worked with the Vermont Land Trust and others to preserve 84 acres of the Leduc Farm in South Burlington for agricultural use. The Council has been working with the Burlington International Airport to balance their needs with the needs of our community, specifically the Airport's impact to the Chamberlin neighborhood. We have resolved the Airport's property acquisition program, noise and tax issues. The Living Wall, a noise mitigation program, will be built in spring 2010. The City is also working with VTANG on its plans to relocate National Guard Road. We continued to make progress on City Center this year. The project, which includes several different pieces in one, was moved forward on several fronts. In the spring, the Council determined the final location of the reconstructed Market Street. In the summer, staff and the Planning Commission met with local landowners within City Center to discuss coordination of efforts and details of the plans. In the fall, the Planning Commission hosted a community workshop on zoning within and around City Center. In the late fall, staff and the city's conSUltants worked with the Federal Highway Administration to complete the required Environmental Assessment. Finally, in mid December, the city met with staff from Act 250 to layout a timeline for submitting permit applications for reconstructing Market Street, connecting other streets in the area, improving stormwater management, and allowing for private-sector development in City Center to take place. As we begin the next decade, South Burlington will be addressing new and exciting changes. Chuck Hafter who as been city manager for 21 years will be retiring in May. Chuck has been a steadying influence 011 tl1e City Councils which he has supported as well as on the city itself. Chuck's dedication and commitment to our city will be missed. The Council is in the process of selecting a new city manager. In December, 14 citizens responded to a city advertisement and volunteered to partiCipate in the selection committee. They are working with a Vermont League of Cities and Towns recruiter, city department heads and the superintendent of schools is evaluating the candidates. More than 60 resumes have been received. The selection committee will forward 3 to 5 of the most qualified candidates to the Council for second interviews. I hope final selection to occur in March. There are still projects which we have to address, including a new/renovated City Hall, changes at the Library, and a new Community Center/Senior Center. The Council needs your input on these projects. We need to present a plan which addresses these projects in a cost effective manner. Our goal is to present a long term capital plan that details the tax implications of these projects and of maintaining the current city infrastructure (roads; buildings; water lines; sewer lines; fire, police and public works equipment, etc). By having this information, you will be able to evaluate the merits of each project. I want to thank our South Burlington employees for helping to create a great community. Our city services are second to none. This hard working group provides our city the services which can often be taken for granted, but their efforts and commitment in the name of South Burlington is appreciated by all. And I want to thank you. You've worked hard to make South Burlington a better place to live and do business. It's through your input and creativity that we can continue to balance the needs of our community with the costs to provide these services. 10 11 1 ! South Burlington Department of Planning & Zoning 2009 Annual Report Natural resource conservation, energy planning, ongoing development and redevelopment, signs and pedestrian-friendly design were the themes of2009 in the Department ofPlanning & Zoning. Administration and enforcement of the City's land use and development regulations remains one of the Department's primary responsibilities. Despite the economic slowdown, the stream ofboth commercial and residential projects coming in for subdivision and site plan review remained fairly consistent. New construction permits, which were below our averages, saw increases as the year went on. Raymond J. Belair, the City's Zoning Administrative Officer, provides a good overview ofthese activities in his annual report. Raymond's work this year included not only the traditional roles of development review and permit issuance, but also working closely with business owners to meet the requirements of the City's sign ordinance. Residents and visitors to the city this summer and fall were witness to some dramatic changes in the city's skyline as several large signs were removed and replaced, evening the playing field for everyone. I would like to extend a big thank you to these businesses for their efforts. Planning for the long-term natural resources management was a big topic this year. Several collaborations with the University of Vennont proved invaluable both to us, and the students. Among the highlights was hiring a LANDS (Land Stewardship Internship) crew over the summer to prepare an natural resource assessment and management recommendation report for the Dorset Park Natural Area (Calkins). This report, funded by a partnership between the city and the South Burlington Land Trust, is serving as the foundation of a Management Plan being developed by the city's Natural Resources Committee. In the world of electrons and carbon, the city's newly formed Energy Committee hit the ground running in 2009, preparing a city-wide inventory of energy use, successfully applying for over $85,000 in energy project funding, kicking off the "Switch South Burlington" light bulb exchange campaign, hosting public workshops on home improvements, organizing an energy efficient home tour, and running a demonstration household "low carbon diet" challenge, among others. Long range planning to promote affordability and walkability ofneighborhoods was a focus of the department and planning commission this year. Staff and committee members continued to work with the public and development community on the establishment ofCity Center; at the same time, we launched a "Cars to People" project, aimed at improving the design of development along Williston and Shelburne Roads to be more friendly to walkers and cyclists. Finally, the department, together with the community and the planning commission, continued to address large-scale projects throughout the city, including working with the Burlington International Airport, preparing updates to the land development regulations and the sign ordinance, and assessing a potential interstate interchange in the vicinity ofHinesburg Road. 12 The Department provides staff support to a total of five citizens' committees, a could not function without their ongoing dedication, and that of interested citizens throughout the city. Those committees include the Planning Commission, the Development Review Board, the Natural Resources Committee, and the Design Review Committee, and the Energy Committee. At the heart of all ofthe Department's work, though, is you. We welcome input, feedback, and guidance from residents at all times, and will be working to make sure that we provide the infonnation and avenues for this. Respectfully submitted, Paul Conner, Director ofPlanning & Zoning. 13 ZONING ADMINISTRATIVE OFFICER'S REPORT PERMITS CONSTRUCTION COST 18 Residential (44 units) $6,884,120 161 Residential Additions and Alterations $2,956,653 3 Residential Garages $77,750 7 Commercial Buildings $20,780,750 110 Commercial Additions and Alterations $6,574,401 81 Other $446,587 24 Non-Taxable $2.203.204 404 $39,923,465 PREVIOUS YEAR COMPARISON PERMITS CONSTRUCTION COST 38 Residential (117 units) $18,842,904 189 Residential Additions &Alterations $5,137,994 5 Residential Garages $72,000 6 Commercial Buildings $13,107,000 113 Commercial Additions & Alterations $6,837,737 59 Other $195,944 16 Non-Taxable $2,275,982 426 Total $46,469,561 The pace of residential construction has slowed due to the downturn in the housing market. The number of new residential units declined from 117 units the previous year to 44 units this year for a 62% reduction, There are currently over 1,000 residential units approved and not built or currently under review by the City. This level of development activity relects the fact that the City of South Burlington continues to be an attractive community to live in. The value of new commercial construction was up 37% over the previous year. The new buildings approved and constructed include two (2) banks, a hangar with offices, a congregate housing facility, an office building and an anaerobic digester for a total square footage of 165,258. Each year we remind residents the need to obtain a zoning permit when making repairs or renovations which exceed $5,000 OR if you are changing the footprint of your home (deck, porch, sunroom, etc.) regardless of cost, as well as any accessory structure (shed, detached garage, etc.) also regardless of cost. If you have any questions about whether your project requires a permit, please call the Planning and Zoning office at 846-4106. 14 ZONING ADMINISTRATIVE OFFICER'S REPORT Residents can find a wealth of information from the City's website: www.sburl.comincluding forms, regulations, and Planning Commisssion & Development Review Board meeting agendas, minutes, and tentative· schedules. Respectfully Submitted, Raymond J. Belair Administrative Officer 15 South Burlington Planning Comn1ission 2009 Annual Report The South Burlington Planning Commission had another busy and productive year, assisted by our excellent professional staff: Paul Conner, Ray Belair, Cathy LaRose, Jana Beagley. The City, through it current Planner, Paul Conner, and prior Planner, Juli-Beth Hinds, was honored twice by the Vermont Planners Association last year. Paul received the Plan ofthe Year award for his work on the Rutland Regional Plan; Juli-Beth was named Outstanding Professional Planner for the year. In no particular order, the following highlights what the Commission worked on in 2009. The Commission: 1. Guided the Burlington International Airport and the City Council, with the City obtaining a tax stabilization agreement on all homes removed, a (workforce and affordable) housing replacement study, a noise abatement program, and future land use and road development; 2. Participated in the new Police Station, through studies and a zoning amendment; 3. Continued in the preservation of critical agricultural and wildlife property, including the Leduc Farm property, through the 1% City Conservation Fund and the Transfer of Development Rights program; 4. Launched the "Cars to People" project, receiving funding, establishing a steering committee, and hiring a consultant to encourage more pedestrian-friendly development along Williston and Shelburne Roads; 5. With City Council approval, filed for New Town Center designation from the Vermont Downtown Board for the City Center area; 6. Worked with the Recreation Path Committee to update the City's Official Map; 7. Continued to work towards the establishment ofCity Center, hosting a public workshop in October examining land use and zoning in the area and working with local landowners and developers on permitting; 8. Approved a series of amendments to the Land Development Regulations related to municipal facilities, stormwater, design review, retaining walls, parking standards, and placement ofbuildings in the natural resource protection district; submitted each ofthese to the City Council for review; 9. Co-hosted training workshops ethics & conflicts of interest for public officials, and new tools for fostering affordable housing; 10. Provided feedback to the City Council concerning the City's Sign Ordinance; 11. Continued to update to the City's Comprehensive Plan, collecting input from comn1unity members with the support ofour consultant; 12. Continued to implement ofthe Southeast Quadrant plan, including exploring opportunities for improving coordination of local and state agricultural andlor conservation requirements; 13. Continued to discuss ways to receive a Growth Center designation from the State and presented initial concepts to the State review board. The review board's designation is designed for traditional Vermont towns, with a discrete center. South Burlington's development has multiple centers; and, 14. Continued to implen1ent South Burlington's ongoing public outreach, including but not limited to, neighborhood meetings and objectives, and improved public outreach and'input. . 16 We have some major areas of focus for 2010, including 1. Implementing zoning changes that focus on affordable/workforce housing, conservation of critical open and recreation space, and making the City more pedestrian friendly; 2. Comple6ng Comprehensive Plan changes that further refine the cities goals and objectives; 3. Continuing to work on the design standards and public realm specifications for City Center, and on guiding the project through the Act 250 process. The public is strongly encouraged to make their preferences and hopes for our new downtown known to the Planning Commission! 4. Exploring ways to make the land development regulations "greener" and more pedestrian oriented through landscaping standards, continued work on infill development, open space conservation, and incentives for use of green materials; 5. Hosting a pilot "neighborhood" community input event; 6. Continue to work with the Airport on their Re-Use and Master Plans; 7. Continue to pursue infrastructure and road improvements throughout the City; and, 8. Continue to support efforts ofthe City Council, staff, and public on community facilities planning, with the first priority being the Police Department's needs. The Planning Commission offers its heartfelt thank you to David Boyle for his service to City and the Country. David is currently on tour in Afghanistan. The Planning Commission welcomes Jessica Clark as its newest member. Planning commission meetings are held on the second and fourth Tuesdays of each month at 7 :30 PM in the City Hall Conference Roonl. The public is welcome and encouraged to attend. Respectfully submitted, Randall Kay, Chairperson The South Burlington Planning Commission TiInothy Duff, Vice-Chairman Marcel Beaudin, Clerk Jessica Clark Lynn Fife Robert McDonald Christopher Shaw 17 South Burlington Development Review Board South Burlington's Development Review Board (DRB) reviews new and changing development projects in the City. The DRB is a quasi-judicial board that deals with site plan reviews, subdivision requests, conditional use and variance requests, and some other administrative matters. The Board's responsibility is to interpret the City's Land Development Regulations and apply them to proposals brought to the DRB for its review. The Land Development Regulations are the responsibility of the Planning Commission with approval by the City Council. A large amount of residential and commercial development continues in South Burlington keeping the staff and Board very busy. The complexity and size of many projects has been increasing. The Board's members and staff work extremely hard to achieve an efficient process, to provide information to the public and to encourage public involvement. The Board and the development community continue to be very well served by the competent and dedicated City Planning and Zoning Staff. The DRB members are:' Mark Behr, Matt Birmingham, John Dinklage, Roger Farley, Eric Knudsen, Bill Stuono, and Gayle Quimby. The Board thanks Ray Belair, Administrative Officer, Cathyann LaRose, Associate Planner, and Jana Beagley, Planning & Zoning Assistant, for their exceptional assistance to the Board, and also thanks Sue Alenick for her fine board minutes. The DRB meets on the first and third Tuesdays of the month at 7:30 PM in the City Hall Conference Room. DRB meetings are open to the public, and all are welcome to attend. The DRB agenda and tentative schedule for future meetings are posted on the South Burlington web site (www.sburl.com). The DRB information on the web is updated on Friday evening. The agenda is also posted at City Hall and at other places in the city. Respectfully submitted, John Dinklage, Chairman 18 outh RECREATION & PARKS ANNUAL REPORT The Recreation & Parks Department offered 321 programs, totaling 131,002 hours of participation, and over 3000 hours of volunteer assistance in programs and activities. The Department has been designated as a FIT Community by the NBA, for offering programs that encourage physical activity and healthy living through events and programs for children, adults, and families. The Department also partnered with several South Burlington businesses to offer programming: Sports & Fitness Edge to offer swim lessons for children; VT Skating Club to offer skating lessons at Cairn's Arena for children and adults; and VT Tae Kwon Do Academy to offer beginner TKD lessons for youth. The Department will continue to expand its relationship with area Recreation & Parks Departments to offer opportunities for regional programs for adults, youth, teens, families, special events, and trips. The department web page continues to receive significant use. The web-based registration process was launched on March 9th, providing on-line and real-time registration. Over 300 families have utilized this service to date, and many families have taken advantage ofthe 'e-Rec Newsletter which is distributed every month to families who request the mailing. Park facility improvements included the resurfacing of all playground areas, additional repairs to the basketball courts at Jaycee Park, the tennis courts at SBHS, and repairs to the baseball field fencing at Dorset Park. The facility use & fee policy was also revised by the Recreation & Leisure Arts Committee relative to large-scale events at Dorset Park. The City has also received funding from the Federal Stimulus Fund to repave over five miles ofrecreation path in the coming year. As many as 28 ball fields were operational during the busiest months, and 15 non-profit community events were held in the open space area at Dorset Park. The Recreation Director continues to represent the City on various boards: Community Chorus Board of Directors, Cairns Arena Board, PACT, Youth Baseball Board, Senior Citizens Board, and the Family Center, as well as the various committees affiliated with our department: Recreation & Leisure Arts Committee, Recreation Path Committee, Red Rocks Committee, Dog Park Committee, and the Veterans Committee. The Veterans Committee sponsored its second annual event on Veterans Day with a Community Assembly at SBHS to honor our community veterans, and is currently working on plans for a Veterans Memorial at Dorset Park. The Dog Park Committee worked diligently to provide a location for a fenced-in dog park at the covered landfill, but proved too expensive to retrofit. A newlocation has been agreed upon with the Airport, with a parcel ofland acquired through the Airport Land Purchase Program. The Dog Park Committee will continue to work on governance, operations, maintenance, and fundraising and the park will hopefully be available to the public during 2010. The overwhelming support for recreation is reflected in the spirit and understanding of what recreational activities foster within our community. We express our continued appreciation to the school district for the special partnership in providing facility space and support. Special thanks also to the City Manager, City Council, and various departments for their continued support, and to our many volunteers, committee members, part-time and full-time staffthat assist, represent, and support us throughout the year. Respectfully submitted, Thomas Hubbard, Director 19 2009 ANNUAL REPORT RECREATION PATH COMMITTEE The Recreation Path Committee reviewed development proj ects for sites for future recreation paths. Council modified our mission to clarify our purview of shared-use paths, on-road facilities, hiking trails and sidewalks. We modified the path rules to allow in-line skates and skateboards. The committee met quarterly with the Public Works Director. We set annual goals, including meeting with other communities and agencies to plan path connections and ways to get bikes and pedestrians across 189. Trails Barry Carris continues to lead the work on walking trails. We have a number ofmiles of trails in six natural areas. This year we added boardwalk in wet areas in the Dorset Natural Area and relocated a trail along Potash Brook. Volunteers maintain our trails. Maintenance The committee met with citizens concerned with paths and foliage. We are working on a system for reporting problems and tracking fixes. Weare pleased to see ongoing plowing, leaf removal, mowing, cleanup, repair, graffiti removal, and repairs that eliminate rough conditions and potential spills. We continue to be interested in collecting safety and accident report data. We improved use of Internet-based media to enhance our organization and communication. Signs We created a new design to replace the rec. path signs in City parks. The new signs will have an up-to-date map, photos, and descriptions of several ofthe City parks. Installation of the signs at Farrell, Dorset and Szymanski Parks is planned for 2010. New Path Construction of a path (under an Enhancement Grant) from Tilley Dr. across Potash Brook to Community Drive began in November and will be completed in the spring of2010. This path will reduce the distance between Butler Farms and Williston by two miles and provide access to the trails Technology Park makes available to the public. Map We reviewed the City's official map with the City Planner and recommended that bicycle facilities be provided on all major streets within the City. The Planning Commission will review these and they will be presented to the City Council for the 2010 comprehensive plan. A significant result ofthat process is that the on-and off-road bicycle facilities, both planned and already constnlcted, will be part of the City's official map. We are also adding walking trails to the map. A reproduction ofthe resulting map is also planned to be the centerpiece ofnew signs at Dorset and Farrell Parks. Meetings The committee continues to meet the first Monday of every month at 7 pm in the upstairs conference room ofthe Municipal Office Building. All meetings are open to the public. Respectfully submitted, David Jacobowitz, Chair; Rick Hubbard, Vice Chair; Ed Darling, Secretary; Lou Bresee, Greg Goyette; Bill Cimonetti; Donna Leban; Leslie Carew, Barry Carris; Tom Hubbard, Recreation & Parks Director 20 South Burlington Community Library Annual Report -FY 2009 A one-year pilot project was undertaken to extend library services tO,thc tee~.and pre teen popUlation in South Burlington. Programs were offered to ~rovI~e ??SIlIVe, alternative after-school activities that would engage adolescents In actIvltIes that would be wholesome fun educational and provide students with positive role models. Students , , . I. participated in chess classes, yog~ classes, c~nversatIons ?n ra~e, book diScusslons, . author visits crafts and a Teen LIbrary AdVISOry Board, In WhIch students planned theIr own after-school a~tivities. To date, the library has not been able to obtain funding to continue this successful proj ect but will continue to explore funding options. The Library partnered with the Rotary Club of South Burlington to provide Bookmobile services to children in South Burlington. The Rotary refurbished a small school bus, painted the exterior, and collected children's books, before presentin~ th.e keys to the South Burlington Community Library. The mission ofthe BookmobIle IS to extend library services into local neighborhoods to strengthen and enrich li~eracy and prevent a decline in reading skills during the summer months. The BookInobile made 142 stops, had 1 314 visitors and circulated nearly 2,000 books. Ashgate Publishers granted a reque~t for $1,000 to purchase books for the Bookmobi~e. The Rotary ~lub is cOlnmitted to continue to provide annual funding for the BookmobIle as part oftheIr focus on promoting literacy. The Friends of the Library held their Annual Meeting in January 2008 and changed the meeting time from evenings to mornings. The change in meeting time has attracted many energetic, new, and dedicated library enthusiasts who have worked hard t~roughout the year to support and improve the library. Some o~~heir accomplishme~ts mcl~de completely revamping the Used Booksales, rewntIng the bylaws, and Improv~ng .. communication and collaboration with the Library Board of Trustees by sendIng a lIaIson to the monthly Trustees meetings. Their donations oftime and energy have had a significant in1pact on improving the library. The Friends organization donated over $4,000 to the library. New additions to the library collection include an expanded DVD collection ofclassic movies, literature-based movies, and documentaries. The DVD collection has had wide circulation. Shelfspace is at a premium in the library and we have been aggressively weeding VHS tapes, books on tape, and the fiction collection to make room for new acquisitions. The library had a 9 % increase in total circulation of library materials from the previous year. Library programs were attended by 10,150 people. We provided 192 outre~ch programs, and provided services outside 0 f the library to 647 adults and 1,431 chIldren. Subscriptions to computer databases that can be accessed from home have expanded to include downloadable books. 21 Library volunteers donated an average of 36 hours per week. The library is grateful to the many volunteers who assist each week with Knitting Classes, Homebound Delivery Services, Nursing Home book deliveries, Circulation Desk, book shelving, story hours at daycare centers, computer mentoring, book processing and in general making the Community Library a better place. The Library Board ofTrustees, acting in an advisory capacity to the Community Library Director, had an active year. The Board felt it was important to ramp up its advocacy efforts on behalf of the Library to be sure all South Burlington citizens recognize the importance ofthe Library to all its citizens. It welcomed the newly energized efforts of the Friends as a partner in this effort. The Board is in the process ofreviewing the Policies and Procedures that goven1 the overall operation of the library day to day. As well, it is putting the final touches on a presentation about the past, present and future role ofthe Library as an essential comn1unity resource. The Board also has plans in place to work with the South Burlington Recreation and Leisure Arts Committee to define which groups in our community have needs not being met by other recreational and educational programs. Together, they hope to resolve those deficiencies economically through shared meeting space and program collaboration. Respectfully submitted, Louise Murphy, Community Library Director Nancy Simson, Chairman of the Library Board of Trustees 22 South Burlington Police Department 2010 Annual Report It is again my pleasure to prepare the annual report for a well-respected law enforcement agency in Vermont. What a difference a year n1akes. The police department and the city had struggled to fill the need for a new police facility. After the failed vote to use a small section of the Calkins property the city began another search for an appropriate location. After reviewing offers for the sale of land and/or buildings the city settled on the purchase of 19 Gregory Drive·from Bob Miller. The arrangement will provide a state-of the-art facility while preserving 575 Dorset Street for other city functions. Officers and citizens worked hard to bring information to the public about 19 Gregory Drive. As a result ofthe tireless effort, an overwhelming number of voters approved the request and approved the project. It is anticipated that the new facility will become operational in early May. Access to a modem police facility will enhance security and efficiency.. The women and men ofthe police department offer their thanks to the community for supporting the vote on 19 Gregory Drive. This year was no exception when it comes to staff changes. Corporal Diane Shortsleeve retired after more than 27 years of service to the City of South Burlington. Sergeant Michael Stowell also retired after more than 24 years of service. We wish them both well as they move on to explore other interests. Three new officers were hired to fill vacancies in the department. Officer David MacDonough was working for the Shelburne Police Department prior to joining our ranks. Dan Boyer and Brianne Williamson were hired with no prior police experience and are attending the Vermont Police Academy. They will graduate on May 28th• Corporal David Solomon was promoted to sergeant. I am pleased to report that the South Burlington Police Department was one of four police agencies in Vemlont that began the collection ofrace data on all motor vehicle stops. Vermont was one of only two states that did not collect this data. The collection of data will aid in regular reviews to make certain that bias is not in1pacting our actions. The data will be professionally analyzed and reviewed by law enforcement leaders. We want to make sure that we are providing the best possible police services and being transparent to our community. Economic factors forced the modification ofNational Night Out. Thanks to cooperation of the school district the event was moved to the high school. The new venue allowed all activities to take place while drastically reducing the budget. We appreciate the continued community support and look forward to another successful National Night Out this year. After the development of our new mission statement we have continued the process of strategic planning and visioning. The results will provide future guidance for the department. 23 I end my report this year with a note of thanks to the community. The entire department looks forward to moving to our new facility. Safety and privacy will be greatly enhanced for citizens and officers alike. Our public open house is scheduled for June lih. Anyone wishing a tour after this date should feel free to call or stop by the office. Please feel free to contact the department or me personally with any questions or concerns. Respectfull y submitted, Trevor S. \Vhipple Chief of Police twhipple@sbpdvt.org (802) 846-4111 SOUTH BURLINGTON FIRE DEPARTMENT Fiscal Year 2009 has been another busy one for the South Burlington Fire Department. Emergency responses or calls for service to the fire department are still on the increase. Our total number of responses for FY 2009 was 2755, 1758 of those were medical responses and 997 were fire responses. I have been asked recently if there are any specific trends which account for our continual increase in emergency responses. One of the leading factors is the increased number of multi family dwellings. The state fire code requires these buildings to have sprinkler systems and fire alarm systems as protection against fire. These systems automatically report smoke and fire conditions and in many instances extinguish small fires prior to our arrival. Because of the number of building occupants in these complexes, the protection systems are more sensitive and tend to activate quicker than in a single family dwelling. As more of these systems have come on line our number ofresponses increased proportionally. We.continue to take advantage of grant funding through Vermont Homeland Security for technical rescue training and equipment. These grants have allowed us to purchase technical rescue equipment which would not have been able to be funded locally. It has allowed our members to receive training in rope rescue, confined space rescue, trench rescue and structural collapse rescue. The training is at no cost and includes wage reimbursement. We are still looking for good qualified people to become members of our on call firefighting staff. Though the role of on call firefighter has changed with the increased number of career members, they still continue to provide a valuable service to the department and community. The call staff members train a minimum of 3 times per month on Thursday evenings. Two members of our call staff, Chris Forsell and Nick Devitt will graduate this coming May from the Vermont Technical College in Randolph with their associates degree in Fire Science. The six new Firefighter/EMT's which were hired with the SAFER grant approved by the voters began working for us in August 2008. These positions have worked out even better than initially planned. Our rate of injury has seen a dramatic decrease since we have more firefighters on duty. This ultimately translates to a greater and more efficient level of service to our residents. AMBULANCE SERVICE fu July we completed our fifth year of ambulance operations. The decision by the voters in 2004 to support the establishment and operation of the fire department ambulance has proved to be a homerun. Our citizens can be proud of the top notch service provided by our Firefighter/EMT's. We continue to offer service at the highest certification level available within Chittenden County. Five more of our career staff were certified as EMT -Intermediate's this past year. Three took the entire class and two received reciprocity in Vermont as they were trained out of state. We now have 20 EMT-Intermediates. This level of certification allows our personnel to administer several drugs and start N's before arriving in the emergency room. It also allows them to perform many advanced procedures as well. 25 24 Page-2 All patients transported by the ambulance are charged a fee for service. Our fee schedule is m~intained at rates which are consistent with other neighboring Chittenden County ambulance servIces. The revenues collected are used to offset most of the overall cost of this service to the taxpayers. We have one of the highest collection rates in Vermont. Our billing clerk/secretary is able to handle all health insurance questions and is available Monday thru Friday should you need assistance. She direct bills all health insurance providers and Medicare. I wish to thank the citizens of our community for their continued support of their fire and emergency services. Thanks to the City Manager, the City Council as well as the other citv departments. As always, my special thanks to the officers and firefighters of the South Burlington Fire Department. Should you have any questions or problems that I or this department can assist you with, please feel free to stop by or call. . Respectfully submitted, Douglas S. Brent Chief of Fire and EMS 26 South Burlington Public Works 575 DORSET STREET SOUTH BURLINGTON, VERMONT 05403 TEL: (802)65S-79€H OFF1CfifAX: {B02)65B-7976 ! i),,1Lfo.NrJfILL r'lL: ANNUAL REPORT 2009 2009 started off in a usual fashion here at the Department of Public Works. Winter was a normal season with 45 snow events for the 2008-2009 season. We did not encounter any problems with our salt supply as we had during the 2007-2008 winter season. We have continued to maintain good working relationships with our neighboring communities so that if we ever do have this problem again we will be in a better position to maintain our level of service. The Department of Public Works was successful in obtaining an ARRA grant for the repaving of5.08 miles of City bike path. The project is currently being advertised for bids and is expected to be completed before the end of the fiscal year. The Highway Division was very busy, we responded to 377 Requests for service with two weeks left in the calendar year. Of those requests 20 were for reported sanitary sewer problems, but only 5 were actual problems with the City's sanitary sewer mains. While the number of call-outs was higher than last year by three (3), the percentage of City related problems was reduced by 10.3%. This indicates that efforts to be more proactive in our line cleaning program are paying off with fewer backups in the City's lines. We are expecting to take delivery ofa new sewer cleaning truck in February of2010. This truck will replace our existing truck. The Highway Division also completed a major project on Imperial Drive from the intersection of Shelburne Road to the intersection of Worth Street this past construction season. This proj ect included the replacement of 2200lf of curbing, replacing Stormwater structures, repairing Sanitary Sewer structures and re-paving the road. We also installed a test site for lining existing storm sewer pipe to see if the process will help us to rehabilitate some of our existing storm sewer infrastructure without the expense and inconvenience of physically replacing the pipe. The Parks Division was busy as usual trying to keep up with all of the demands that come with maintaining 420 acres ofPark land. They were also instrumental in helping various organizations with their special event that take place in the city parks, including National Night Out. The Maintenance Division was very busy with all ofthe demands of maintaining an ever expanding City Fleet. This includes repair and inspection of the City's school busses, repair and inspection of all Public Works trucks and equipment, repair and inspection of the trucks for Water Quality, inspection and maintenance of the natural gas vehicle used by Planning and Zoning, repair and inspection for all of the emergency vehicles for Fire and Rescue and, when requested some minor improvements to Police cruisers. The Stormwater Utility built upon its past success and has initiated many new Stormwater improvement projects. In 2009, the Utility received five ARRA grants for Stormwater improvement projects in neighborhoods throughout the City. Three of these projects will be completed by the end ofthe year, and work on the remaining two will begin in the Spring of2010. The City also received a grant from the Lake Champlain Basin Program to create educational materials related to rooftop and driveway disconnection. These materials will be sent out to all South Burlington residents in the Spring of2010. In addition, our on going program to inspect and inventory Stormwater pipes using our underground pipe camera has been very successful. We have been able to identify and repair numerous drainage issues that have been a problem for many years. Finally, South Burlington's continued efforts to deal with Stormwater pollution were again recognized by an outside group. In 2009, the Stormwater Utility received an Urban Conservation Stewardship award from the Winooski Natural Resources Conservation District. Respectfully Submitted Craig P. Plumb Tom DiPietro Interim Public Works Director Stormwater Superintendent 27 Water Qualitv Department This past year our primary focus has been with the planning, engineering, financing and bid preparation for the Airport Parkway Wastewater Treatment Plant Upgrade and Expansion. After a positive bond vote from South Burlington voters in 2007 the 25 million dollar project has moved through several final stages. We have worked with our consulting engineers at Hoyle and Tanner Associates in order to complete project specifications} finalize the equipment list and secure and financing with the State of Vermont and other sources. The City secured several financial incentives including a SRF loan at 2% for 20 years, an ARRA grant, a State STAG grant and a CDEF Cogen planning and construction grant that helped reduce project cost. After a tedious value engineering exercise in order to stay within our project budget the City intends to award the construction contract to low bidder Pizzagqlli Construction Company a local South Burlington firm. We will break ground on the Airport Parkway project in early spring of 2010. When complete the Airport Parkway plant will be state of the art with biological nutrient removal (BNR) to remove phosphorous and ammonia, cloth filtration and UV disinfection prior to effluent discharge to the Winooski River. The facility is designed to produce a Class A biosolids which can be used for agronomic reuse and significantly reduce the cost of biosolids disposal. The plant will also utilize several energy saving components including a micro-turbine that will generate power for the plant from methane gas} a by-product of the treatment process. The new facility will have a design capacity of 3.3 MGD (million gallons per day) up from 2.2 MGD The Bartlett Bay Wastewater Treatment Plant was upgraded 10 years ago has a design capacity of 1.25 MGD and is considered to be at its half life. Last year we rebuilt 2 waste pumps, rebuilt 1 of 3 centrifugal blowers and made significant repairs to the UV disinfection system including replacing 1 bank (96) UV bulbs. The plant services 26% of the City's wastewater stream including high strength waste from Magic Hat Brewery. Bartlett Bay continues to be one of the best operating facilities in the Vermont and has received several State operational awards as well as a regional EPA award in 2007. Bartlett Bay effluent discharge to Lake Champlain once again was well below State permit levels and in January of 2009 the plant received a rating of excellent from the ANR (Agency of Natural Resources) for the annual compliance evaluation inspection. Operational control strategies implemented last year help to reduce the electrical cost at the plant by approximately 20%. The Water Q~ality Department is responsible for the operation and maintenance of 30 pump stations and several miles of sewer force mains within the City. In 2007 the legislature passed Act 154(Spill Prevention Plan). This mandate requires all pump stations and sewer lines in the state to be inventoried, risk assessed and inspected on a scheduled basis. This past year has seen a significant increase in maintenance and repair cost in order to keep this equipment operational and in compliance. A 40 year old natural gas generator was replaced with a new diesel generator at our Williston Road pump station, a requirement of the Water Quality Department Emergency Power Failure Plan. In the coming year we will be replacing the Timber Lane pump station and planning the replacement of the Twin Oaks and the Lane Press pump station. On behalf of my staff I would like to thank the citizens of South Burlington, the City Council and other City Departments for their support of the Water Quality Department. I would particularly like to take this opportunity to thank Chuck Hafter our City Manager for his continued support . of the Water Quality Department for the last 21 years and to wish Chuck well and the best of luck in his upcoming retirement. RespectfullYJ Steven Crosby Water Quality Superintendent. 28 29 WATER DEPARTlVIENT In 1977 the Champlain Water District (CWD) began a management contract agreement with the City of South Burlington whereby the CWD would be responsible for the complete management and operation of the South Burlington water system; an arrangement that has continued to date. Emphasis in 2008-2009 has been on the maintenance and repair of our aging water distribution infrastructure to ensure delivery of the highest quality water produced by the CWD. The SBWD is proud of its tradition of providing quality service in the most effective and efficient manner, and we continue to take a proactive approach to preventative maintenance on the water distribution system. Some of the work performed this past year includes: • Annual maintenance of over 1,400 main line gate valves. • The maintenance of over 925 fire hydrants including lubricating, flushing and testing. • Repair of several water main breaks occurring as a result of aging infrastructure or contractor damage. . • Replacement of several main line gate valves in conjunction with various paving projects, and the prioritizing and replacement of several old and leaking gate valves throughout the City. • Replacement of six fire hydrants that have been discontinued by the manufacturer due to age. • Mapping and gate valve/curb stop tie page updates. • Plan review and inspections ofnew development water mains and services • Hydrant flow testing in various areas of the City. • The installation of new water meters, replacement of older meters, and quarterly reading of the 5,725 meters within the system. • Cross connection control surveys and backflow device testing. • Construction of the Old Cross Road water line extension to Butler Farms that will supply a redundant supply of water to the Southeast Quadrant. In the coming year we plan to continue surveying commercial properties for potential cross connections with the City water distribution system that could require backflow devices, to ensure that the citizens of the City continue to obtain safe, high quality water for their many uses. We also plan to proceed with a thorough inventory of the City's entire water infrastructure and begin developing a long-term capital improvement plan. We plan to identify critical main line gate valves and redevelop our gate valve maintenance and exercising program to correspond with our asset management plan. In the mean time we continue to maintain and repair our aging water system infrastructure components through our routine maintenance and repair program that includes aging fire hydrant and main line gate valve replacement. The SBWD looks forward to working with the citizens of South Burlington, the City Manager and City Council as well as all of the other departments and Boards that serve this community. We encourage you to call the SBWD at 864-4361 with your comments, concerns, and suggestions. Respectfully, Jay Nadeau SBWD Superintendent 30 CHITTENDEN SOLID WASTE DISTRICT July 2008 -June 2009 I ADMINISTRATION:' CSWD owns and oversees 10 solid wasteor recycling facilities in Chittenden County for its 18 member municipalities. A Board of Commissioners, who sets policy and oversees ~mancial matters, governs CSWD. One Commissioner is. appointed by e~ch member community. ' The unaudited FY '09 Gener81 Fund expenses were $8.28 million and the revenues were $8.32 million. This represents a $1.1 million iTIcrease in expenses and a $0.1 million increase in revenues from the FY'08 General FUnd. The increase in expenses relates to CSWD taking over the Intervale Compost program and the only modest increase in revenues is a reflection of poor market prices paid for recyclables and the fact that we experiericed less tonnage to apply the solid waste management fee. SIGNIFICANT CHANGES/EVENTS: In.FY '09~ CSWD took over the Intervale Compost Prograin processing nearly 4,000 tons of food waste, 5,500 .tons of leaves and yard waste and 5,000 tons of anim~1 manures into a compost product. CSWD adopted it new 5-year plan for the next generation of solid waste management strategies for Chittenden <;:ounty. Due to very poor market conditions we had to raise the tip fee for recyclirigat our Materials Recovery Facility.' Additionally, we raised the Solid Waste Management Fee for the frrst time since its inception in 1993.. IONGOING OPERATIONS: -_., THE BOARD OF COMMISSIONERS OFFICERS include: Chair Paul Stabler of South Burlington; Vice Chair Bert Lindholm of Jericho, and SecretarY/Treasurer Mike Coates ofWilliston. EXECUTIVE BOARD MEMBERS include Paul' Stabler, of South Burlington, Mike Coates, of Williston, Alan Nye of Essex, Ken Nolan of Milton and Steve Goodk:il1d of Burlington.. CSWD GENERAL MANAG~R is Thoma,s Moreau. DROP-OFF CENTERS located in Burlington, Essex; South Burlington, Milton, Williston, Richmond, and Hinesburg are available to District members who prefer to self-haul their trash and recyclables. Drop-Off Centers collected 3,177 tons of recyclables, a decrease of 1.5% from FY '08, and 6,389 tons of household trash during FY '09, a 3.2% decrease from FY '08. . , , The MATERIALS RECOVERY FACILITY in Williston is owned by CSWD and privately operated by Casella Waste Management. In FY'09, 44,532 tons ofrecyclables were collected, sorted, baled, and shipped to markets. This represents a, 7'45% increase from the previous year. The average sale price for material~ was $72.96 per ton, which is a 39.8% decrease over last year's average. The ENVIRONMENTAL DEPOT and the ROVER are CSWD's hazardous waste collection facilities for residents and businesses; In FY '09,7,857 households and 672 businesses brought in 507,846 pounds of waste that were collected and processed at these facilities. This included 51,070 pounds (5,107 gallons) oflatex paint re blended and 'sold as "Local Color", 18,5S0pounds of leftover products given away through the "Hazbin" reuse program, and 122,100 pounds (12,210 gallons) of oil-based and latex paint proeessed for recycling in Canada. CSWD maintained INTERVALE COMPOST PRODUCTS as a viable composting operation resPonsible for composting 14,715 tons of mixed feedstocks, and transforn'ling it into a valuable soll amendment sold and donated to Chittenden County homes and businesses. The operating agreement signed with the Vennont Atto'rney General's office in October 2008 calls for the relocation of the composting facility. CSWD will no longer accept material at the present location after 'June 30, 2010 and is in the process of locating an interim replacement facility elsewhere in the county. . . CSWD brokered 15,009 wet tons of BIOSOLIDS for our member communities in FY '09, that is 4.2 % less material than last year. We negotiated a new biosolids contract to replace the 10-year old agreement that ended with the fiscal year. CSWD's MARKETING CAMPAIGNS once again raised the profile of the Electronics Recycling Program with a round-up event held at the Williston Drop-Off Center, where we collected 53 tons of electronics, and with the, third annual Small Dog Electronics round up where they collected 140 tons. Other events promoting reduce, reuse, recycle-rethink included the Rover round-ups, Spring Move Out and Summer Move In Projects, Waste Reduction Award, Lake Monsters sponsorship game, Green Up Day~ the Appliance and Tire round-ups, severlill public tours of the Materials Recovery Facility, Yule Fuel (formerly Merry Mulch), paint round,;,up, and the Creative ReUse Showcase. The Envir{)nmental Depot was highlighted in a series of radio spots. . 31 COUNTY AUTHORITY CHITTENDEN TRANSPORT A TION 15 Industrial Parkway Phone (802) 864-021' Burlington, VT 05401 Fax (802) 864-5561 March 9, 2010 TO: City of South Burlington FROM: Chris Cole General Manager RE: City of South Burlington Annual Report Submission The Chittenden County Transportation Authority (CCTA) continued to provide public transportation services to the City of South Burlington and the greater Burlington area. In FY09, services included local fixed-route bus service; commuter park and ride shuttles, supermarket and school shuttles; inter-regional commuter routes; transportation for Medicaid recipients and contracted ADA paratransit service for those who were unable to ride the bus. In FY09, CCTA was governed by a 14-member Board of Commissioners with two Commissioners representing each of the following communities: Burlington, Essex, Shelburne, South Burlington, Williston, Winooski and Milton. South Burlington's Commissioners to the CCT A Board were Bill Wessel and Steve Magowan. CCTA's annual operating expenses for FY09 (pre-audit) were $10,066,699. Breakdown of revenues was as follows: Federal 270/0, Local 220/0, Passenger Revenues 260/0, State 14%) and Purchase of Service 120/0. Increased Ridership CCTA saw ridership increased by 12.5 percent in FY09 over FY08. The total rides provided in FY09 for fixed route service was 2,512,643. CCT A also provided 36,098 Paratransit rides in the fiscal year. Several rou.tes saw an increase higher than the system-wide average of 12.5 percent, including: Essex Junction (27%), Sunday Service (22%), Burlington City Loop (16%», Essex Center (140/0), and the UMali/Airport route (14%). While year-end FY09 ridership on the Essex Junction route increased 270/0 over FY08 ridership, February 2009 also marked the one year anniversary of 15-minute peak hour 32 Annual Report Submission -FY09 3/9/2010 Page 2 of 3 headways on the route. Ridership on the Essex Junction route during the first year of high frequency service between February 2008 and February 2009 increased by 40%. These substantial ridership increases resulted in the Essex Junction route achieving the top ridership route position in FY09, with an annual ridership of 444,784 and an average weekday ridership of 1,573. Strong ridership growth continued on the Montpelier LINK Express route between Montpelier and Burlington in FY09, with an increase of over 370/0. In FY09, CCTA expanded service on the Montpelier Link to four AM round trips and four PM round trips, offering passengers several convenient commuting options each day. The other LINK Express routes to Middlebury and St. Albans also saw significant ridership growth. In FY09 the Middlebury Link ridership increased over 160/0 from the previous fiscal year and the St. Albans Link ridership was up over 11 0/0 • In FY09, CCTA Planning staff began a thorough study of the Umall/Airport and Williston routes with the goal of improving service along the Route 2 corridor between Burlington, South Burlington, and Williston. During the year, four public meetings were held to gather public comments on potential service scenarios and an online survey was developed to reach as many cu rrent and potential passengers as possible. In order to gather information from a wide cross-section of Chittenden County residents about their attitudes toward public transportation, CCTA conducted a county-wide phone and web survey in FY09. Approximately 400 households were surveyed by phone and an additional 133 individuals participated via the web survey. The survey included questions asking respondents to offer opinions on the level of public transportation funding as compared to other transportation modes, the source of public transportation funding, and current and future CCTA services. The data gathered by this survey informs CCTA about the level of interest and awareness for future services and for potential changes to the way public transportation is funded in our region. Respondents of the survey overwhelmingly agreed with the statement that "Public transportation plays an important role in the economic development of Chittenden County." Improved Amenities and Service In FY09, CCTA continued to advance several projects to make the transit system more convenient and user-friendly. o Two passenger bus shelters were relocated to better meet passenger needs and one additional shelter was constructed. o In FY09, CCTA added morning and afternoon service on the Montpelier Link to total four am trips and four pm trips. 33 Chittenden County Annual Report Submission -FY09 3/9/2010 Page 3 of 3 o Also in FY09, CCT A planned repairs to the Cherry Street transfer station, to be completed in FYi O. Environmental Commitment In FY09, CCTA received 13 new buses, which drastically reduce the emissions output of the fleet. The Authority is committed to operating with the cleanest technology available, and has been working to receive the funding necessary to replace all outdated buses with new, low emission clean diesel buses. Also in FY09, CCTA ordered an additional 10 new buses, and will receive them in FYi O. Programs CCTA launched a new program in FY09 to encourage businesses to promote public transit within the organization to employees. The Smart Business program provided businesses with a turn-key approach to encouraging employees to use alternative transportation for their commuting. Components include the SureRide benefit-an emergency ride home cc;lb reimbursement due to unexpected events-free try-it passes for those interested in joining and tax incentives to companies subsidizing their employees' transportation to and from work. Eight businesses signed up to participate in the Smart Business program and it continues to see growth in FYi O. The Unlimited Access program saw continued growth and success in FY09. CCTA welcomed Middlebury College and South Burlington High School to the program, which allows those with a valid 10 to board CCTA buses by swiping or showing an 10 instead of paying direct fare. The UA program continues to be well received by staff and students and will be continuing to expand in the next fiscal year. The mission of CCTA is to promote and operate safe, convenient, accessible, innovative and sustainable public transportation services in the Chittenden County region that reduce congestion and pollution, encourage transit oriented development and enhance the quality of life for all Contact CCTA for Route and Schedule Information 802-864-CCT A (Phone) info@cctaride.org (E-mail) www.cctaride.org (Web) Regional Pfenning Commission 802.846-4490 802,846 ··4494 info@ccrpcvLorg www.ccrpcvLoru 1 1 0 We s tean a l Str(;'~ e t ;, Sui t e 2 0 2 Win 00ski , Ve rIn 0 n1 054 04 -2 1 0 ~l Bolton Buel's Gore iI.. nn,.,.l1'_HI1 COUNTY 1'b1l....'\,;iI!Y.i'iM.... Burlington TOWN REPORT 2009 Charlotte Colchester Created in 1966 by Chittenden County municipalities, the Chittenden County Regional Essex Junction Planning Commission (CCRPC) is a 24-member board consisting of one delegate Essex Town from each of the County's 19 municipalities and five at-large members representing Hinesburg the interests of agriculture, environmental conservation, business, housing, and Huntingt.on Jericho transportation. Together, CCRPC members and CCRPC staff provide planning Milton 'Ieadership through policy guidance and technical analysis. Member communities Hichmond benefit from this expertise through the Comm ission's professional competency and 51. George proficient technical assistance services. Shelburne South Burlington In 2009 these CCRPC projects benefited all member communities: Undert1i11 Westford II Co-sponsored Floodp/ai n Workshops with ANR and provided municipalities Williston with preliminary FEMA DFIRM (Digital Flood Insurance Rate Map) GIS data Winooski III Provided the 2007 Vermont Mapping Program 1:5000 digital Orthophotos on dvd or cd III In cooperation with the Vermont Department of Homeland Security and the Local Emergency Management Planning Committee, provided training to municipal officials regarding the ne w state template for emergency operation plans II Obtained approximately $250,000 in federal funds for energy efficiency and conservation efforts (including renewables) and provide a competitive grant programfor municipalities to receive this funding II Offered assistance to municipal staff to explore grant opportunities for culvert replacements using FEMA Hazard Mitigation Assistance grants III Participated in Chittenden County Metropolitan Planning Organization's scenario planning efforts for the 2060 Metropolitan Transportation Plan III Managed an analysis of police and dispatch safety services throughout the County to determine regionalization opportunities III Began work on the 2011 Regional Plan III In partnership with Chittenden County Metropolitan Planning Organization, produced a Chittenden County A ir Quality study III Updated the Chittenden County Multi-Jurisdictional All Hazards Mitigation Plan and municipal annexes partnership with Chittenden County Metropolitan Planning Organiz ation, produced a Chittenden County Air Quality study III Conducted a Shelter"in-Place Education Program for schools, nursing homes, and businesses III Prepared a Natural Areas Strategic Planning Guide 34 35 III Provided updates regarding Census Tracts, Census Block Groups and several municipal bou ndary issues to the US Census bureau in preparation for the 2010 Census In addition, South Burlington also has benefited from the following specific CCRPC services: III Provided the City with a build-out analysis of their current zoning regulations III Provided staff support for the Chittenden County Regional S tormwater Education Program of which the City is a member .. As parl of the Lake Champlain Byway project, CCRPC funded the scoping and design of a wayfinding sign system consistent with the City's new logo. CCRPC also funded the design 0 f new Recreation Path information kiosks III As parl of the Lake Champlain Byway project, CCRPC funded the design and production of an "Activities guide for Chittenden County's eight Lake Champlain Byway communities: Nature and Outdoor Recreation, Culture and History" II As part of the Lake Cham plain Byway project, funded the design and production of a Lake Champlain Byway brochure designed to encourage visitor interest in the region .. Participated in the vVestern Corridor Transportation Management Plan, including hosting public workshops related to livable com munities and economic development/freight issues CCRPC continues to review municipal plans as part of the statutory requirement to confirm municipal planning processes. In addition, CCR PC regularly reviews development applications governed by Act 250 for compliance with the 2006 Chittenden County Regional Plan. Maintaining a balanced built and natural environment involves continuous collaboration and coordination. CCRPC appreciates the opportunity to work with its municipal members to plan appropriately for the region's future to protect the special quality of life that is shared throughout Chittenden County. GREEN UP VERMONT P.O. Box 1191 Montpelier, Vermont 05601-1191 (802)229-4586, or 1-800-974-3259 greenup@greenupvermont.org www.greenupvermont.org Annual report information Green Up Day, May 2, 2009 "A strong sense of comm unity spirit" is how Green Up Day 2009 was described by many partiCipants. Many towns reported record turn-outs, and numerous volunteers reported less trash than in previous years. Green Up Vermont is the not-for-profit 501 (c) (3) organization working to enhance our stat~'s natural landscape and waterways and the livability of our communities by involving people In Green Up Day and raising awareness about the benefits of a litter free environment. Th~ success of Green Up for Vermont depends upon two essential ~ngredien~s. One is the com.blne~ efforts of individuals and civic groups who volunteer to make It all possible; and two, the financial support given by the public and private sectors throughout Vermont. With your town's help, we can continue our unique annual Vermont tradition of taking car~ of our beautiful landscape and promoting civic pride so our children grow up with Green Up, Children are our future, and Green Up Vermont focuses on education for grades K-12 with activities such as, ~ curriculum for K-4, activity booklets, a story and drawing booklet, and the annual poster and writing contests. Please visit www,greenupvermont.org to learn more. Careful use of resources minimizes Green Up's costs. The State appropriates funds that cover about 12 percent of our budget. Last year, appropriations from cities and towns covered 14 percent of our budget, so we rely on your help to keep Green Up Day going. These funds pay for supplies including over 46,000 Green Up trash bags, promotion, education, and services of two part-time employees. We ask your community to contribute, according to population, to keep Green Up growing for Vermont! www.greenupvermont.org greenup@greenupvermont.org Mark your calendars May 1,2010, the first Saturday in May, when "Green Up Day" celebrates its 40th Anniversary! Put on your boots, get together with your family, invite some friends and come join us in your community to make Vermont even more GREEN! 36 37 CITY OF SOUTH BURLINGTON BUDGET SUMMARY City Manager: Charles Hafter The City Council is pleased to present their proposed municipal budget average homeowner in South Burlington will see a reduction in for fiscal year 2008-2009. Council and staff have spent a great deal of their municipal property tax bill ofS199.34 from last year's bill time reviewing every aspect of the budget. The Council has achieved and tile 2008h 2009 bill will be $218.04 less than it would have been its goal ofdeveloping a budget that is in-line with the increase in the without the sales tax collection. Consumer Price Index despite large rises in the cost ofmany ofthe items critical to providing our city essential services, especially energy The Operating Budget is up 3.59% over last year's operating budget at costs. $13,667,888. The total City budget of $19,142,974 shows an increase of4.48% largely due to energy costs in the Utilities budgets. The City The 2008-2009 fIscal year will be a year of"firsts" in South Burlington. was able to maintain user-fees with no increase in the Water and Stonn Most importantly, the budget will be subject to voter approval for the Water Utilities. Water Quality (sewer) rates willl.ncrease 11% based first time since 1972. Before going into effect, a majority of voters on higher energy costs and increased sludge disposal costs. A family must approve the budget on the May 20, 2008 ballot. In addition, this will pay approximately $20 more per year for sewage. is the first year that the City will be budgeting revenue from the recently enacted local option sales tax. Because ofcity charter The City budget includes 2.5 new positions including apart-time requirements, the sales tax revenue will be fully credited to the dispatcher in the Police Department, a mechanic in Water Quality to revenues ofthe City as a direct deduct from the property taxes maintain sewage pump stations throughout the City and a new position necessary to support the budget, greatly reducing the estimated property ofCity Engineer. tax rate. Please take a few minutes to review your budget and attend the public As a result of an estimated sales tax coUection of $1,858,000 the hearing on April 10, 2008. 'fhe City Council appreciates your support City Council is able to reduce the estimated tax rate by 6.3 cents and encourages you to approve the municipal budget on May 20, 2008. from the 2007~2008 rate of .4052 to .3421. This is a tax rate reduction of 15.6% from the current rate and a 17% reduction over where the rate would have been for 2008-2009 ",ithout,thc sales tax revenue. The Budget Summarv--Expenditures Account 200612007 200612007 200712008 200712008 200812009 Description Budget Audited Budget Estimate Budget City Council $ 114,547 $ 115,620 $ 115,467 $ 119,419 $ 139,800 Administrative Insurance 435,795 431,285 467,295 491,546 512,796 City Manager 620,102 554,157 . 620,204 509,790 549,473 City Clerk 215,832 215,305 198,034 199,248 217,891 General Ledger/Payroll 96,623 95,230 123,493 124,919 127,198 Assessing/Tax 168,217 214,086 189,873 188,079 195,569 Planning 267,276 267,286 283,467 336,175 280,241 Recreation 343,712 331,551 353,364. 346,509 361,424 CornrnurrityLibrary 335,840 324,152 351,153 348,704 364,128 Fire Department 1,504,429 1,679,338 1,550,862 1,610,495 1,632,328 Fire Department Ambulance 623,971 734,031 637,467 696,687 691,893 Police Department 3,958,393 4,302,355 4,389,311 4,760,392 4,640,406 Public Works 1,707,189 1,620,063 1,824,469 1,839,508 1,900,892 Parks 250,037 213,944 251,613 250,924 249.026 Subtotal General Fund: 10,641,963 11,098,404 11,356,072 11,822,394 11,863~066 Open Space Appropriation 151,000 151,000 260,100 260,100 265,500 Other Operating Entities 492,560 492,560 527,633 518,005 549,939 Spec.Appropriation/Highway Storm Water Services 1,240,444 860,383 1,293,618 1,161,515 1,328,409 Water Department 1,640,900 1,599,923 1,616,535 1,599,640 1,651,210 Water Pollution Control 2,04(000 2,011,205 2,217,695 2,325,527 2,495,467 City Bonded Debt 623,300 620,426 601,161 601,161 544,593 WPC Bonded Debt 245,000 245,000 245,000 245,000 245,000 Water Bonded Debt 208,000 208,000 203,665 203,665 199,790 Subtotal N on-Gen.Fund: 6,642,204 6,188,497 6,965,407 6,914,613 7,279,908 TOTAL: $ 17,284,167 $ 17,286,901 $ 18,321,479 $ 18,737,008 $ 19,142,974 City of South Burlington FYE 2008/09 Budget Analysis Budget Budget FYE 2007/08 FYE 2008/09 % Change Tax Supported General Fund: City Services (Admin., Recreation, P&Z, Clerk, Tax, Acctg.) $ 2,702,350 $ 2,748,521 1.71% ... Public Works-HighwaylParks 2,076,082 2,149,918 3.56% Police Services 4,389,311 4,640,406 5.72% . Fire Services 1,550,862 1,632,328 5.25% Ambulance Service 637,467 691,893 8.54% Sub -total 11,356,072 11,863,066 4.46% Other Entities (*) 527,633 549,939 4.23% Open Space Reserve 260,100 265,500 2.08% Sub: total 12,143,805 12,678,505 4.40% City Dept Service 1,049,826 989,383 -5.76% Total City Operating Budget $ 13,193,631 $ 13,667,888 3.59% Less: Estimated General Services Revennes: (1,919,750) (1,966,950) 2.46% Transfer M Geueral Fund Balance (201,000) (201,000) 0.00% Transfers Recreation Impact Fees (117,303) (112,795) -3.84% c Transfers -Water User Fees (203,665) (199,790) ·1.90% Transfer -WPC ReservesIHook-up fees (245,000) ~245,OOO) 0.00% Net City Operating Budget $ 10,506,913 $ 10,942,353 4.14% Less: Estimated Local Option Sal~s Tax Collections (1,858,000) 100.00% Net to be Collected from Property Tax $ 10,506,913°$ 9,0842353 -13.54% Grand List estimated 26,010,000 26,553,500 2.09% Estimated Tax rate $ 0.4052 $ 0.3421 -15.57% J Enterprise Funds: Storm Water Services 1,293,618 1,328,409 2.69% Water Department 1,616,535 1,651,210 2.15% Water Pollution Control 2,217,695 2,495,467 12.53% Total Enterprise Funds 5,127,848 5,475,086 6.77% Gross City Expenditures Before Revenues/Credits 18,321,479 19,142,974 4.48% *Other Public Entities Include: County Court, Winooski Valley Park District, CCTA, Regional Planning & Metropolitan Planning 38 39 City of South Burlington, Vermont Financial Statements For The Year Ended June 30, 2009 40 41 I I P.O. BOl( 639 2834Shelbume Road Shelburne, VI 05482-0639ANG0 LAN 10 Phone: 802.985-8992 Fax: 802-985-9442COMP fJ CERT1FIED PU:BLIC ACCOUNTANTS www.angolanoatldcompany.com Independent Auditors' Report To The City Council City of South Burlington, Vermont We have audited the accompanying financial statements ofthe governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of City of South Burlington, Vermont, as of and for the year ended June 30, 2009, which collectively· comprise the City's basic financial statements as listed in the table ofcontents. We have also audited the financial statements ofeach ofthe City's nonmajor governmental and fiduciary funds presented as supplementary information in the accompanying combining and individual fund financial statements -as of and for the year ended June 30,2009, as listed in the table ofcontents. These financial statements are the responsibility ofCity of South Burlington) Vermont's management. Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General ofthe United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes consideration of internal control over financial reporting as a basis for designing audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness ofthe entity's internal controi over financiai reporting. Accordingly, we express no such opinion. An audit also includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements, assessing the accounting principles used and the significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audit provides a reasonable basis for our opinion. In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position ofthe governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of City of South Burlington, Vermont, as of June 30, 2009, and the respective changes in financial position and cash flows, where applicable, thereof for the year then ended in conformity with accounting principles generally accepted in the United States ofAmerica. In addition, in our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of each - 3 nonmajor governmental and fiduciary fund ofCity of South Burlington, Vermont, as of June 30, 2009, and the respective changes in financial position and cash flows, where applicable, thereof for the year then ended in conformity with accounting principles generally accepted in the United States ofAmerica. In accordance with Government Auditing Standards, we have also issued our report dated February 8, 2010 on our consideration of City of South Burlington, Vermont's internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is to describe the scope of our testing of internal control ovcr financial reporting and compliance and the results of that testing and not to provide an opinion on internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards and should be read in conjunction with this report in considering the results of our audit. The Mahagement's Discussion and Analysis and budgetary comparison information on pages 5 and 54 through 67 are not a required part ofthe basic financial statements but are supplementary information required by accounting principles generally accepted in the United States of America. \Ve have applied certain limited procedures, which consisted principally of inquiries ofmanagement regarding the methods of measurement and presentation ofthe required supplementary information. However, we did not audit the information and express no opinion on it. The accompanying schedule of expenditures of federal awards is presented for purposes of additional analysis as required by U.S. Office of Management and Budget Circular A-133, Audits o/States, Local Governments, and Non-Profit Organizations, and is not a required part ofthe basic financial statements. Such information has been subjected to the auditing procedures applied in the audit ofthe basic financial statements and, in our opinion, is fairly stated, in all material respects, in relation to the basic financial statements taken as a whole. Our audit was conducted for the purpose of forming an opinion on the financiai statetnents that collectively comprise City of South Burlington, Vermont's basic financial statements. The combining and individual nonmajor fund financial statements are presented for purposes of additional analysis and are not a required part of the basic financial statements. The combining and individual nonmajor fund financial statements have been subjected to the aUditing procedures applied in the audit ofthe basic financial statements and, in our opinion, are fairly stated in an material respects in relation to the basic fihancial statements taken as a whole. Ango/ano & Company Angolano & Company Shelburne, Vermont . Firm Registration Number 92-0000141 February 8, 2010 -4 42 43 ---------- City of South Burlington, VT Management Discussion and Analysis Fiscal Year ended June 30, 2009 This section of the City of South Burllngton's annual financial report presents its discussion and analysis of the City's financial performance as they relate to Fund Financial Statements, government funds, and Proprietary and Fiduciary funds. Financial Highlights Revenues -Fiscal Year End (FYE) In FYE 2009 the City's total operating revenues were raised by property taxes (41 %), enterprise fund user fees (sewer, water, storm water, ambulance, and recreation programs) (26%), intergovernmental revenues and general government services (19%). The City experienced its first full year of collections of local option taxes in this fiscal year, amounting to 14% of total revenues. Total revenues decreased 5.9% from 2008, due in part to the completion of the state/federally funded Kennedy Drive reconstruction project and the state funded Lime Kiln bridge replacement. General government revenues decreased 3%. Local Property Taxes: The City's property tax rate decreased by 6 cents (15%) to $0.3437 for FYE 2009 when compared to the previous fiscal year. This reflects the utilization of increased Local Options Tax revenues supplementing the property tax support of City services. Local Options Tax Revenue: In October 2007, the City began collecting a 1 cent local options sales tax and 1 cent rooms and meals tax. These proceeds will be used to offset property tax requirements from the City's landowners. Use of the rooms and meals proceeds are discretionary and can be used for capital and infrastructure needs in addition to lowering property tax needs. In FYE 2009 the City collected $3,204,735, after sharing 32% with the State of Vermont. Sales and use taxes of $2,393,641 and Rooms and Meals taxes of $811,094, net of the state's portion, were collected in FYE 2009. The City estimated and applied $2,300,000 toward the reduction of Ii property taxes in FYE 2010. Enterprise/Utility services: Sanitary sewer rates are expected to increase 5% in the next fiscal year to cover the cost of transporting and disposing of sludge, a problem that could get worse in the near future. Final design of a planned upgrade to the City's Airport Parkway wastewater treatment facility was completed this year and in March 2008, the voters ;:Il.JthorizE;!t;I up "to $21.8 Million to bond for the construction of the upgrade to expand its capacity and much needed plant overhaul. A combination of user fees and impact fees on new development are expected to support this upgrade. The City's water department incorporated no increase of its water fees in 2009. A decrease in water sales reflects a reduction in wholesale water purchases. Operating expenses experienced a slight decrease of 2.8%. In the next couple of years, the City's retail water rate is expected to remain within levels of inflation although adjustments to wholesale water rates may trend upward reflecting changes in regional commercial needs. The City's storm water utility services division, established in 2006. provides a funding mechanism to clean the storm water ways in the City, and provide for the construction and maintenance of infrastructure to insure the return of healthy public waterways. The City bills a storm water fee to all its property owners to fund this operation as well as the construction of structured runoff facilities. In 2009, several remediation projects were undertaken to improve the quality of storm water runoff within the City boundaries draining to Lake Champlain. Storm water service fees provided $1.3 Million toward the operation of the utility, reflecting a slight decrease of 2% when compared with the previous fiscal year. After utility expenditures for the same period, $289,000 was available to leverage additional storm water runoff improvements under a planned program. Expenditures In general, the City manages its budget very closely and has been extremely successful in maintaining expenditures within budget limitations as prescribed by the voters. Pursuant to a change in the City's Charter to require a vote of its citizens, the FYE 2009 budget was the first to be voted on under the new charter provision. -5a 44 City of South Burlington, VT Management Discussion and Analysis Fiscal Year ended June 30, 2009 During FYE 2009, the City's general operating expenses increased 3.6% from FYE 2008. Health care costs, permanent salaries, and high pension premiums continue to drive higher costs of operations. The City has provided a number of pension enhancements to its employees the effects of which are being recognized in the annual City contribution. The increased cost of those benefits, together witll amortizing under funded liability for past service, has brought its pension funded status to recommended levels. Late in FYE 2007, the City received a federal SAFER grant award, used to advance the addition of six firefighter/EMT positions to enhance the safety of each crew and improved delivery of the fire service in the City. This 4-year reducing grant will provide the funding, together with reserve funds, for a gradual inflow to the operating budget. Improvements to the City's infrastructure streets, roads, and sidewalks, are continually being performed under a five-year construction plan supported by the City's operating budget. In addition, three major road construction projects, including a bridge replacement, were completed in 2008. The City has bonded for its share of the joint funding of these projects. In conjunction with the planning for sewer capacity expansion, the City has completed the design phase for the expansion plans of the Airport Parkway Wastewater Treatment Facility. Utilizing state revolving funds, together with anticipated reserves, the voters agreed to the issuance of bonds to complete the plant . upgrade. The design of the facility upgrade will meet the City's future wastewater needs. A construction contract has been awarded and construction is scheduled to begin in the spring of 201 O. Subsequent to this reporting period, the City has completed a bid process and has awarded a construction contract for the Airport Parkway \NWTF and state revolving loan funds (bonds), including ARRA stimulus financing, has been authorized for the completion of this project. Government-wide Statement of Activities Government-wide Statement of Activities for FYE 2009 are as follows: Changes City of South Burlington's Net Assets Fiscal Year Ended Ju ne 30 (OOO's of dollars) Governmental Business-type Activities Activities Revenues Program revenues Charges for service $ 1.157 $ 1,157 $ 1,134 Operating grants 137 137 General revenues 9.639 10,665Property taxes 9,639 Local Options Tax 3,205 3,205 2,370 Other fees and permits 278 278 482 849 335State and federal revenues 849 Other ~67l 101 34 417 Total revenues 15,198 101 15,299 15,403 - 5 b 45 City.of South Burlington, VT Management Discussion and Analysis Fiscal Year ended June 30,2009 Changes City of South Burlington's Net Assets Fiscal Year Ended June 30 (ODD's of dollars) Governmental Activities B usi ness-ty pe Activities 2009 2008 Expenses General government Public safety Public works Health and welfare Recreation Other service Voter appropriations Construction Services Enterprise Services Other Expenses Water & Sewer Services Total Expenses 2,556 6,821 4,382 26 1,013 551 576 15,925 (236) 449 213 2,556 6,821 4,382 26 1,013 551 576 (236) 449 16,138 2,130 6,495 4,051 26 966 918 638 (1,469) (194) 345 13,906 Excess (deficiency) before special items and transfers (727) (112) (839) 1,497 Special item: Prior Period Adjustment (221) (221) (14) Increase (decrease) in net assets $ (727) $ (333) $ (1,060) $ 1,483 The fund financial statements provide more detail information about 1he City's funds, focusing on its most signincant funds -not the City as a whole. Funds are accounting devices that the City uses to keep track of specific sources of funding and spending on particular programs. The City maintains funds required by State law and by bond covenants and establishes other funds to control and manage money provided by certain taxes and grants, for specific purposes. As of1he close of FYE 2009, the City's governmental funds reported $5,493,798 combined ending fund balance, a reduction of$168,641 when compared to the previous fiscal year. The City's general fund balance at the end of FYE 2009 was $2,299,050, an increase of $73.557 (3.3%) over the previous year. This includes a planned appropriation toward the current year fiscal budget. The City's Proprietary Funds decreased from $8,771,324 to $8,438,284, due primarily to a reclassification of prior year debt. tt's Fiduciary Funds, held as trustee or agent for the benefit of those outside of the government, amounted to $9,121,066, and reflects a decrease of 10.8%, representing loss in investment values and investment returns in the City's pension assets and deferred compensation plan. Net Assets The City's combined net assets and capital assets are presented as follows: - 5 c 46 Current and other assets Capital assets Total assets Long-term debt outstanding Other liabilities Total liabilities Net assets: Invested in capital assets, net of related debt Restricted UnrestriCted Total net assets Land Construction Work in Progress Buildings and Improvements Equipment I nfrBstructure Total Less accum ulated depreciation Netcapital assets Long -term Debt City of South Burlington, VT Management Discussion and Analysis Fiscal Year ended June 30, 2009 City of South Burlington's NetAssets Fiscal Year Ended June 30 (OOO's of dollars) Governmental Activities Business-type Activities 2009 2008 $ 10,439 22,689 33,128 $ 3,896 10,332 14,228 $ 14,335 33.021 47,356 $ 14,409 33,943 48,352 6,309 6,016 12,325 4,523 1,266 5,789 10,832 7.282 18,114 11,193 6,857 18,050 16,380 4,930 (506) $ 20,804 10,332 (1,894) $ 8,438 $ 26,712 4.930 (2,400) 29,242 $ 22,750 5,731 1,821 30,302 City of South Burlington's Capital Assets Fiscal Year Ended June 30 (OOO's of dollars) Governmental Activities Business-type Activities #'I./'U'\I\I&.VV;! "'1nr\a ~ $ $ 5,970 5,658 9,470 5,476 37,314 63,888 $ 488 $ 13,862 1,315 5,745 21,410 $ 6,458 5,656 23,332 6,791 43,059 85,298 $ $ 6,458 4,983 23,332 5,562 42,344 82,679 41,199 11,078 52,277 48,736 $ 22,689 $ 10,332 $ 33,021 $ 33,943 At FYE June 30, 2009 the City had $10.8 million in bonds and notes outstanding. More detailed information about the City's long-term debt Is presented in Note 12 to the financial statements. -5d 47 City of South Burlington, VT Management Discussion and Analysis Fiscal Year ended June 30, 2009 City of South Burlington's Outstanding Debt Fiscal Year Ended June 30 (OOO's of dollars) Governmental B usiness·type Activities Activities General obligation bonds: -backed by the City $ 6,309 $ 4,523 $ 10,832 $ 11.193 Revenue bonds and notes: -backed by specific tax and fee revenues Total $ 6,309 $ 4,523 $ 10,832 $ 11,193 Economic Factors and Next Year's Budgets and Rates The City grand list equals 1% of the total property value, estimated at 26,750,000 for FYE 2010. The City's Operating Budget of $15.1 million, less general services revenues and transfers, and applying $2.6 million of local options tax revenues, produced a tax rate of $.3606 per $100 of grand list value in FYE 2010. The new tax rate is expected to generate $9.6 million in property tax revenues. The downturn in the US economy brought about several opportunities to the City with the availability of the American Recovery and Reinvestment Act (ARRA) stimulus grants. The City through its planned upgrade to the Airport Parkway 'NVVTF and several storm water improvement projects, proved ready to meet the conditions of the stimulus awards and provide nearly $3.0 lTIillion in financing to go forward with construction. These grants will finance the project costs and in tum provide a "loan-forgiveness" for payback of 50% of the debt. This debt will be paid directly from the neighborhoods benefiting from the improvements and the rates for sewer services. Also in FYE 2010, the City has concluded a search for a new facility for the operations of a new police station. The CiiY voters approvad $7.2 million financing for the purchase of a 33,000 square foot condominium, to be fit-up for police operations including jail and sally port facilities, expanded dispatch center, all other policing services, and available lease space. The police department should by fully operational in its new facHities by FYE 2010. The budget for FYE 2011 reflects a new bond for the police station, its debt service to be funded through a combination of reserved local option taxes and property taxes. City operations in the FYE 2011 budget are expected to increase 6.8% and will be supported by sales tax revenue and reserves (21.8%) and property taxes (78.2%), with the property tax rate increase of 1.6% or .0035. Cost associated with the operation of City enterprise funds (Water Quality, Water Supply and Storm Water) are expected to collectively increase 8.5%. Water Quality (sewer) rates and Water supply rates will increase 5%, to cover increased wholesale water prices and part of the costs associated with the expansion of the Airport Parkway VV\NTF. The City's investments in its Pension Trust reflected the decline in asset values in 2009 of 11% when compared to the previous year. As of this writing, the values in the pension investments have recovered and the City, with its financial advisors, closely monitor fund performance. Three of the City's four collective bargaining agreements expired at the end of FYE 2009. Subsequent to this reporting period, aU three contracts were successfully negotiated and settled, and will expire after 2 years. One agreement will expire at FYE 2010. . ~ 5 e 48 City of South Burlington, VT Management Discussion and Analysis Fiscal Year ended June 30, 2009 Contacting the City's Financial Management This financial report is designed to provide our citizens, taxpayers, customers • .and investors and creditor~ with a general overview of the City's fina~ces and to demonst:~te the City'~ a.ccounta~mty for the money It receives. If you have questions about this report or need additional financlallnformatJon, contact the City Manager's Office, 575 Dorset Street. South Burlington. VT 05403. - 5 f 49 II I City of South Burlington, Vermont EXHIBIT I Statement of Net Assets Government-Wide June 30, 2009 = Governmental Business-Type Activities Activities T ota I ASSETS: Cash and Cash Equivalents $ 8,455,059 $ 1,432,464 $ 9,887,523 Delinquent Taxes Receivable 212,306 212,306 Penalty and Interest Receivable 31,757 31,757 Accounts Receivable -Other 136,879 1,981,253 2,118,132 Due From Other Governments 890,240 454,663 1,344,903 ~ cDue From Other Funds 525,866 525,866 (l) EPrepald Expenses 187,196 5.108 192,304 .$ Inventory 21,683 21,683 19 rn Capital Assets, net (Note 7) 22,688,806 10,332,552 33,021,358 , co ro '0l!'i cTotal Assets 33,128,109 14,227,723 47,355,832 N cor-C li= (1)LlABlLlTIES: -~ £;Cash Overdraft 3,282,640 3,282.640 r--OJ 10C")...-10 oAccounts Payable -Other 826,219 143,110 969,329 LO C'.I ...... tN-"-: 6 coDue To Other Governments 457,832 488,863 946,695 OJ N 0 0.. .,-0) ..Due To Other Funds 500,829 500,829 ..¢"-: c6 ~. Olr--.Accrued Expenses 785,623 133,770 919,393 2 • . 5 Deferred Revenue 477,623 477,623 c coPost Retirement Benefits Payable 185,663 185,663 ~ Long-Term Liabilities (Note 12) 6,309,171 4,522,867 10,832,038 m rn .$Total Liabilities 12,324,771 5,789,439 18,114,210 o c Ol cNET ASSETS: .~ coInvestment in Capital Assets, net of related debt 16,379,635 10,332,552 26,712,187 0.. E Restricted for Other Purposes 4,302,890 4,302,890 Restricted for Capital Projects 627,473 627,473 § coUnrestricted (506,660) (1,894,268) (2,400,928) (1) L:. I-Total Net Assets $ 20,803,338 $ 8,438,284 $ 29,241,622 OJ C'.I (j)UjU:)'r----rC'.l"<:tC'.lC'.IMr--OIO<O"<:t<OC'.Ir--LOC")r--CO..-CDoi "<:t-to LO r---..¢ r---6 MOCD"<:tlOo)MLOmC'.l-«}...-m...-... 0)-6 - The accompanying notes are an integral part of these financial statements -6 5150 1 City Qf South Burlington. Vermont EXHIBIT HI City of South Burlington, Vermont Combined Balance Sheet Reconciliation of the Balance Sheet to the Statement ofNet Assets All Fund Types -Fund Base June 30. 2009 Governmental Funds June 30, 2009 Proprietary Fiduciary Governmental Fund Tl:pes Fund Type Fund T~pe Special Capital Trust and Totals General Revenue Projects Enterprise Agency (Memorandum Fund Balances ~total governmental funds $ 5,202,156Fund Funds Fund Funds Funds Only) ASSETS Amounts reported for governmental activities in the Statement of Current Assets: Cash $ 2,274 $ 5,226,790 $ 3,225,995 $ 1,432,464 $ 63,681 $ 9.951.204 Net Assets are different because: Investments 13,548,096 13,548.096 Taxes Receivable 239.256 239,256 Capital assets used in governmental activities are not financial Delinquent Taxes Receivable 21,050 21.050 Accounts Receivable 49,284 41,190 709,065 1.500 801.039 resources and therefore are not reported in the Penalty and Interest Receivable 31,757 31,757 governmental funds:Allowance for Doubtful Accounts (48,000) (48,OOO) 63,889,389Wastewater Pollution Control Governmental capital assets Receivables -Billed 465,712 465,712 Less accumulated depreciation (41,200,583) Wastewater Pollution Control Receivables -Unbilled 806,476 806,476 Inventory 21,683 21,683 Bonds payable and contractual obligations have not been Prepaid Expenses 81,513 5,108 86,621 included in the governmental fund financial statements. Due From Other Funds 5,292,292 215,931 682,468 6,190,691 Due From Other Governments 607,843 282,397 454.663 1,344,903 Bonds Payable (3,322,133) Notes, Bonds and Loans Receivable 36,905 9,500 46,405 Notes Payable (2,987,038) Tax Clearing 105,683 Total Current Assets 6,419,857 5,766,308 3,235,495 4,577,639 13,613,277 33,612,576 Accrued liabilities have not been reflected in the governmental Other Assets: fund financial statements: Fixed Assets -net 10,332,552 10,332,552 Vested Vacation Payable (592,790) Total Other Assets 10,332,552 10,332,552 Post Retirement Benefits Payable (185,663) TOTAL ASSETS $ 6,419,857 $ 3.235,495 !\i 14,910.191 $ 13,613,277 $ 43,945,128 Net Assets of Governmental Activities $ 20,803,338 LIABILITIES AND FUND EQUITY Lfab!!!ties: Cash Overdraft $ 3,282,640 $ 1,100 $ 3,283,740 Accounts Payable 169,150 $ 42.767 $ 614,302 $ 143,110 423 969,752 Accrued Expenses 185,065 7.768 133,770 4,455,456 4,782.059 Due to Agencies 10.194 10,194 Due to Other Funds 3,160 2,089,723 2,689,474 1,183,297 25,038 6,190,692 Due to Other Governments 3,169 454,663 488,863 946,695 Deferred Revenue 477,623 477,623 Bonds and Notes Payable 4,522,667 4,522,867 Total Liabilities 4,120,807 2.140,258 3,958,439 6,471.907 4,492.211 21,183.622 Fund Equity: Contributed Capital 620,724 620,724 Fund Balances: Reserved 4,302,890 627,473 9,125,108 14,055,471 Unreserved 2,299,050 (676,840) (1.350.417) (4.042) 267,751 Retained Earnings: Undesignsted (Deficit) (287,799) (287.799) Designated 8,105,359 8,105,359 Total Fund Balances 2,299,050 (722.944) 8,438,284 9,121.066 22,761,506 TOTAL LIABILITIES & FUND BALANCES $ 6,419,857 $ 5,766,308 $ 3,235,495 $ 14,910,191 $ 43,945,128 -9The accompanying notes are an integral part of these financial statements -8 52 53 City of South Burlington, Vermont EXHIBIT IV City of South Burlington, Vermont Combined Statement of Revenue, Expenditures and Changes in Fund Balances Reconciliation ofthe Statement ofRevenues, Expenditures, and Changes in Fund Balances of All Governmental Fund Types and Expendable Trust Funds -Fund Base Governmental Funds to the Statement of Activities For The Year Ended June 30, 2009 For The Year Ended June 30, 2009 Special Capital Totals General Revenue Projects Expendable (Memorandum Fund Funds Fund Trust Funds Only) Net Changes in fund Balances -total governmental funds $ (122,669) REVENUES: Amount reported for governmental activities in the Statement ofProperty Taxes $ 9,627,729 $ 11,500 $ 9,639,229 Penalties and Interest (66,670) 95 (66,575) Activities are different because: Licenses, Fees and Permits 345,307 345,307 Intergovernmental 314,851 $ 865,811 240,028 $ 1,000 1,421,690 Governmental funds report capital outlays as expenditures. However, Charges for Services 227,157 925,814 3,827 215 1,157,013 in the Statement ofActivities, the cost of those assets isLocal Options Tax 2,393,641 811,094 3,204,735 Fines and Forfeits 956 2,500 3,456 depreciated over their estimated useful lives: Investment Interest 153,662 17,588 171,250 Expenditures for capital assets 2,449,985 Unrealized Loss on Investment (44,341) (44,341 ) (3,003,687) Less current year depreciation Gifts, Reimbursements and Other 106,090 15,092 15,962 12,392 149,536 Bond proceeds provide current financial resources to governmental TOTAL REVENUES 13,102,723 2,617,811 271,412 (10,646) 15,981,300 funds, but issuing debt increases long-term liabilities in the EXPENDITURES: statement ofNet Assets. Repayment of bond principal is an General Government 2.083,148 462,725 2,545,873 expenditure in the governmental funds, but the repayment Public Safety 6,262,591 325,361 6,587,952 reduces long-term liabilities in the Statement ofNet Assets. Streets and Highways 1,665,511 499,736 2,165.247 Note proceeds (806,400)Culture and Recreation 932,996 932,996 Community Development 615,499 615,499 Repayment of bonds 428,741 Development 5.347 5,347 Repayment ofnotes 327,116 Capital Projects 342,906 2,348,490 2,691.396 Other Entities 552,872 36,535 28,212 617,619 Expense reported in the Statement of Activities does not require Debt Service: Principal 546,147 546,147 the use of current financial resources and is therefore not Interest 186,844 186,844 reported as expenditures in governmental funds: Vested Vacation Payable Change (48,112) TOTAL EXPENDITURES 12,573,015 1,945,203 2,348,490 28.212 16,894,920 When recognizing the sale ofcapital assets, the governmental funds EXCESS OF REVENUES OVER (UNDER) EXPENDITURES 529,708 672,608 (2,077,078) l38.858) (913,620) report the total proceeds ofthe sale. Only the gain or loss on the sale is reported on the Statement ofNet Assets. (14,191) Other Financing Sources (Uses): Proceeds of Long-Term Debt 129,900 676,500 806,400 Current year payments on liabilities for the voluntary exit program Operating Transfers In 105,226 1,194,179 1,124,590 2,423,995 (early retirement, etc.) are reported as expenditures inOperating Transfers Out (691,277) (1,670,599) {116,426) {l,114) (2,485,416) Governmental fund financial statements and as a reduction Total Other Financing Sources (Uses) {456,1S1) ~476,420) 1,684,664 (7,114) 744,979 in debt in the government-wide financial statements. 61,635 EXCESS OF REVENUES AND OTHER SOURCES OVER (UNDER) EXPENDITURES AND OTHER USES 73,557 196,188 (392,414) (45,972) (168,641) FUND BALANCES, JULY 1,2008 2,225,493 3,429,862 (330.530) 337,614 5,662,439 FUND BALANCES, JUNE 30,2009 $ 2,299,050 $ 3,626,050 $ ~722,944) $ 291,642 $ 5,493,798 -11 The accompanying notes are an integral part of these financial statements -10 SSS4 Q :;Qtl:> (D::s ()OQ o(l) ::sS· c () £.:a ~:~ o·:3'=ns:o g ::f::s -: '-<:~ sttl:>(l)(l) CJOV-l o t--iJa (D ~ § ~ <: .-+V-l (JQ .... r+ OQ (l)::r' o o s:o ""t ""t ..., ('D-. <: -(D tl:> ::s rJ) ~ ;a. 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City of South Burlington, Vermont EXHIBIT V Combined Statement of Revenues, Expenses (page 1 of 2) and Changes in Fund Equity Proprietary Fund TY'pe and Nonexpendable Trust and Pension Trust Funds For The Year Ended June 30, 2009 Proprietary Fund Types Fiduciary Fund Types Nonexpendable Pension Enter[2rise Funds Trust Fund Trust Fund Water Employee Totals Recreation Water Pollution Ambulance Storm Water Cemetary Retirement (Memorandum Programs Department Control Service Utilities Trust Fund System Only) Operating Revenues: Water Sales $ 1,5~14,578 $ 1,594,578 Charges for Services $ 66,489 l18,905 $ 2.303,232 $ 462,236 $ 1,288,122 4,168,984 Connection Fees 14·0,649 140,649 Miscellaneous 104,371 85,885 190,256 Contributions $ 1,267,717 V1 Total Operating Revenues 170,860 ~'O,O17 2,303,232 462,236 .1,288,122 $ 1,267,717 7,362,184...... Operating Expenses: Salaries and Benefits 71,730 312,297 741,789 637,227 376.604 698,342 2,837,989 Professional Services 1~18.220 613,618 9,432 91,934 853,204 Property Services 3,086 i'7,082 542 8,065 24,539 113,314 Contracted Services 4,903 43,481 162,663 54,069 55.655 320,771 Supplies and Materials 3,735 ~!4,134 595,225 35,102 124,043 782,239 Water Purchases 8~16,489 896,489 Capital Outlays 3,030 i'8,249 184,335 5,859 788 272,261 Depreciation 148,586 501,266 26,453 70.850 747,155 Dues, Fees, Other ~~3,299 6,727 220 125,709 Total Operating Expenses 2,806,165 776,427 745.918 751,013 6,949,131 Operating Income (Loss) 43,089 ~8,180 (502,933) (314,191) 542,204 516,704 413,053 The accompanying notes are an integral part of these financial statements -13 ---- Non-Operating Income (Expenses): Investment Income Investment Expenses Total Non~Operatin9 Income (Expenses) Net Income Before TransfersVI co Operating Transfers In Operating Transfers Out Net Income (Loss) Fund Equity (Deficit), July 1, 2008 Prior Period Adjustment Fund Equity (Deficit), June 30, 2009 City of South Burlington, Vermont Combined Statement of Revenues, Expenses and Changes in Fund Equity Proprietary Fund Type and Nonexpendable Trust and Pension Trust Funds For The Year Ended June 30, 2009 Proprietary Fund Types Enter(;!rise Funds Water Recreation Waiter Pollution Ambulance Storm Water Programs Department Control Service Utilities $ 9,288 __(~13j252) $ (3,424) $ (32,134) $ __(i'3,964) $ (3,424) (32,134) 43,089 ~;4,216 (502.933) (317,615) 510,070 201,893 15,775 (15,000) (101,735) 43,089 54,216 (502,933) (130,722) 424,110 87.131 3.719,104 3,564,555 (157,077) 1,557,611 {220.800) 130,220 $ 3.061,622 (287,799) $ 1,760,921L $ The accompanying notes are an integral part of these financial statements -14 EXHlBlTV (page 2 of 2) Fiduciary Fund Types Nonexpendable Pension Trust Fund Trust Fund Employee Totals Cemetary Retirement (Memorandum Trust Fund System Only) $ 9,288 $ (1,576,914) (1,695,724) $ (1,976,914) (1,686,436) (1,060,210) (1,273,383) 217,668 ~117,052) (317) (1,060,210) (1,172,767) 5,678 9,884,273 18.661,275 {220,800) $ 5,361 $ 8,824,063 $ 17,267,708 City of South Burlington, Vermont Combined Statement of Cash Flows Proprietary Fund Tvpe and Nonexpendable Trust and Pension Trust Funds For The Year Ended June 30, 2009 EXHIBIT VI (oage 1 of 2) Recreation Programs PropriE!tary Fund Types Enterprise Funds Water Water Pollution Ambulance Department Control Service Storm Water Utilities Fiduciary Fund Types Nonexpendable Pension Trust Fund Trust Fund Employee Cemetary Retirement Trust Fund System Totals (Memorandum Only) Cash Flows From Operating Activities: Received From Customers Payments To Employees and Fringe Benefit: Payments To Vendors and Supplies Net Cash Used By Operating Activities $ 170,860 (69,982) (58,385) 42,493 $ 1.947,420 (312,297) ~1,331 ,304) 303,819 $ 2,309,833 (738.268) (1,557,236) 14,329 $ 437,540 (632.715) {120,222) (315,397) $ 1,288.022 (372,197) (306,568) 609,257 $ 1,267.717 {1,145,529} (52.671) $ 69,517 $. 7,421,392 (3,270,988) (3,426,386) 724,018 VI 10 Cash Flows From Noncapital Financing Activities: Support From (To) Other Funds Net Casli Used By Noncap;tal Financing Activities ___ 23,152 23,152 252,748 252,748 369,311 369,311 (171,078) (171,078) {317) (317) ~~-.'"-473.816 473,816 Cash Flows From Capital and Related Financing Activities: Purchase of Fixed Assets Bond Payments Net Cash Used By Capital and Related Financing Activities (169,496) (116.1.11) _~907) (22,077) _ (245,000) (267.077) (50,490) (50,490) (201,020) (22Q,~QO) (421,820) (392,593) . (632,701) (1,O25,294) Cash Flows From (nvesting Activities: Investment Income Investment Expense Sale of Investments Net Cash Used By Investing Activities 9,288 {83,252} (73,964) (3,424) (3,424) (32,134) (32,134) (1,576,914) 1,507,397 (69 ,51}') 9,288 (1,695,724) 1,507,397 (179,039) Net Increase (Decrease) in Cash 42,493 (32,900) (15,775) (317) (6,499) CaSh, July 1, 2008 97,717 1.325.154 5,678 1,428,549 Cash, June 30, 2009 $ 140,210 "., 1.292.254 $ $ $ (15,775) $ 5,361 $ $ 1,422,050 The accompanying notes are an integral part of these financial statements ·15 E>'7 r::-;:::-r--IXl IXl .... ..-..-Lt) r-:r-:cri -.;t -.;t CD :!-:! t.9-t.9 -.;t 00 ;ror--('? r-0 100 vCDO to Lt) N IXl ..-..... O>v 0 N o~N" -~.q: r-: cri -.;t t-<S:l 0 to <S:l t.9-t.9 ('?$" o Il)N cOr::Q) 0; Lt)0> t-v ..... 0 0> U Ql .,... -.;tCD CD .,... 10 N • ('?c: U cO-.i ~-.i .,... 16 ~ '~ i. N~ ........... Ul .0 Ql £l £l Q) ECI) a. -< Efl-Efl~ "0 c;;-co.,-i:.nmT'"" N 0>c:: ('? coo NtONN <S:l l.I.. ::l 0> NCO ~0>Lt) N ('? N-~cO ..nri ~ -.i 0 0 ;n .,...c:eo !:!?. 10a;o§. e Efl-~ 0.. 0 CD(,? 0«) c;;-O> 0> ('? .,...co IXlO ocn -.;t .,-to 10 ..--.;t co I <S:l IXl a5 air-: 06 0 16 ri N vlXl .,... ..... t-o .,... ~ ..-('? Efl-I I CRt 0> to to co co ..... N-.;t 0> 0> 0 to -.;t ri ~~~----N" v -.;t Efl-E>'7r City of South Burlington, Vermont Notes to Financial Statements For The Year Ended June 30, 2009 NOTE 1 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The City of South Burlington, Vermont (I1City") is organized as a City under the applicable laws and regulations of the State of Vermont. It is governed by a City Council elected by registered voters ofthe City to provide public health and safety, highways and streets, public improvements, water, sanitation, planning and zoning, recreation, and general administration. Except where noted, the accounting policies conform to generally accepted accounting principles, as applicable to governmental units. The City prepares its basic financial statements in conformity with generally accepted accounting (/) E principles promulgated by the Governmental Accounting Standards Board (GASB) and other Ql E authoritative sources identified in the Statement on Auditing Standards No. 69 ofthe American ,gl ro Institute of Certified Public Accountants. t? "iii '0 co c: c: Reporting Entity: 0;::: The City Council is elected by the public and it has the authority to make decisions, appoint IV II) OJ £; administrators and managers, and significantly influence operations. It also has the primary '0 t::: accountability for fiscal matters, Therefore, City is a financial reporting entity as defined by the ro Governmental Accounting Standards Board ("GASB") in its Statement No. 14. There are noa. e , 0> CO component units included within the reporting entity. A component unit is another operation in ,gl.. I,S: the City that has a separately elected Board such as the City School District. c: co ~ ro Government-Wide and Fund Financial Statements: (/) IV -0 c: The statement of net assets and the statement ofactivities are government-wide financial CJ) c: statements. They report information on all of the City of South Burlington, Vermont's ';;" c: nonfiduciary activities with most ofthe Interfund activities removed. Governmental Activities ctI 0.. E include programs supported primarily by property taxes, State funds, grants and other 0 U U ro intergovernmental revenues. IV.c: I- The statement of activities demonstrates how other people or entities that participate in programs the City operates have shared in the payment ofthe direct costs. The "Charges for Services" column includes payments made by parties that purchase, use, or directly benefit from goods or services provided by a given function or segment ofthe City. The "operating grants and contributions" column includes amounts paid by organizations outside the City to help meet the operational or capital requirements of a given function. If a revenue is not a program revenue, it is a general revenue used to support all ofthe City's functions. Property taxes are always general revenues. Interfund activities between governmental funds and proprietary funds appear as due to/due from on the governmental fund balance sheet and proprietary fund statement ofnet assets and as other -17 6160 City of South Burlington, Vermont Notes to Financial Statements (continued) For The Year Ended June 30, 2009 NOTE 1 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) resources and other uses on the governmental fund statement of revenues, expenditures and changes in fund balance and on the proprietary fund statement of revenues, expenses and changes in fund net assets. All Interfund transactions between governmental funds and internal service funds are eliminated on the government-wide statements. Interfund activities between governmental funds and fiduciary funds remain as due to/due from on the government-wide statement of activities. The fund financial statements provide reports on the financial condition and results of operations for three fund categories -governmental, proprietary, and fiduciary. Since the resources in the fiduciary funds cannot be used for City operations, they are not included in the governmentwwide statements. The City considers some governmental funds major and reports their financial condition and results ofoperations in a separate column. The major funds are: Governmental Fund Types: -General Fund -The general fund is the City's primary operating fund. It accounts for all financial resources except those required to be accounted for in another fund. -Special Revenue Funds The City accounts for resources restricted to, or designated for, specific purposes by the City or a grantor in a special revenue fund. Most federal and some State financial assistance is accounted for in a Special Revenue Fund, and sometimes unused balances must be returned to the grantor at the close ofspecified project periods. -Capital Project Fund -The proceeds from long-term debt financing and revenues and expenditures related to authorized construction and other capital asset acquisitions are accounted for in a capital projects fund. -Debt Service Fund The City accounts for resources accumulated and payments made for principal and interest on long-term general obligation debt of governmental funds in a debt service fund. Proprietary Fund Types: Proprietary Fund -The Proprietary Funds distinguish operating revenues and expenses from non-operating items. Operating revenues result from providing goods and servi.ces in connection with a proprietary fund's principal ongoing operations; they usually come from exchange or exchange-like transactions. All other revenues are nonwoperating. Operating expenses can be tied specifically to the production of the goods and services, such as materials and labor and direct overhead. Other expenses are non-operating. -18 62 City of South Burlington, Vermont Notes to Financial Statements (continued) For The Year Ended June 30, 2009 NOTE 1 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) Fiduciary Funds (Private Purpose Trust and Agency Funds): Agency Funds and Trust Funds -The Agency and Trust Funds are used to account for assets held by the City in a trustee capacity or as an agent for individuals, private organizations, other funds and/or governmental units. -Agency funds are custodial in nature and do not involve measurements of results of operations. -The Expendable Private Purpose Trust Funds account for assets where both principal and interest may be expended. These are accounted for in essentially the same manner as Governmental Fund Types, using the same measurement focus and basis ofaccounting. The Nonexpendable Private Purpose Trust Funds account for assets ofwhich the principal may not be expended but must be retained. Measurement Focus, Basis ofAccounting. and Financial Statement Presentation: The government-wide financial statements use the economic resources measurement focus and the accrual basis ofaccounting, as do the proprietary fund and fiduciary fund financial statements. Revenues are recorded when earned and expenses are recorded when a liability is incurred, regardless ofthe timing ofthe related cash flows. Grants and similar items are recognized as revenue as soon as all eligibility requirements imposed by the provider have been met. Governmental funds financial statements use the current financial resources measurement focus and the modified accrual basis ofaccounting. With this measurement focus, only current assets, current liabilities and fund balances are included on the balance sheet. Operating statements of these funds present net increases (revenues and other financing sources) and decreases (expenditures and other financing uses). The modified accrual basis of accounting recognizes revenues in the accounting period in which they become available and measurable and it recognizes expenditures in the accounting period in which the fund liability is incurred, if measurable, except for unmatured interest and principal on long-term debt, which is recognized when due. The expenditures related to certain compensated absences and claims and judgments are recognized when the obligations are expected to be liquidated with expendable available financial resources. The City considers all revenues available if they are collectible within 60 days after year end Revenues received from the State are recognized under the susceptiblewto-accrual concept. Miscellaneous revenues are recorded as revenue when received in cash because they are -19 63 City of South Burlington, Vermont Notes to Financial Statements (continued) For T~e Year Ended June 30, 2009 NOTE 1 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) generally not measurable until actually received. Investment earnings are recorded as earned, since they are both measurable and available. Grant funds are considered to be earned to the extent of expenditures made under the provisions ofthe grant. Accordingly, when such funds are received, they are recorded as deferred revenues until related and authorized expenditures have been made. Ifbalances have not been expended by the end ofthe project period, grantors sometime~ require the City to refund all or part ofthe unused amount. The Proprietary Fund Types and Fiduciary Funds are accounted for on a flow of economic resources measurement focus and utilize the accrual basis of accounting. This basis of accounting recognize'S revenues in the accounting period in which they are earned and become measurable and expenses in the accounting period in which they are incurred and become measurable. The City applies all GASB pronouncements as well as the Financial Accounting Standards Board pronouncements issued on or before November 30, 1989, unless these pronouncements conflict or contradict GASB pronouncements. With this measurement focus, all assets and all liabilities associated with the operation ofthese funds are included on the fund Statement ofNet Assets. The fund equity is segregated into invested in capital assets net of related debt, restricted net assets, and unrestricted net assets. Other Accounting Policies: Cash and Cash Equivalents: For purposes of the statement ofcash flows for proprietary and similar fund-types, the City considers highly liquid investments to be cash equivalents ifthey have a maturity of six months or less when purchased. Interfund Receivables and Payables: Activities between funds that are representative of lending or borrowing arrangements outstanding at the end ofthe fiscal year are referred to as "due to/from other funds". All other outstand ing balances between funds are also reported as "due to/from other funds". Investments: Investments are reported at fair value unless a legal contract exists which guarantees a higher value. Accounts Receivable: The accounts receivable balances at year end are from governmental entities, except in the -20 City ofSouth Burlington, Vermont Notes to Financial Statements (continued) For The Year Ended June 30, 2009 NOTE 1 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) proprietary funds which may have some receivables from individuals, and no allowance for doubtful accounts is considered necessary. Inventory: Inventories consist of expendable items held for consumption. They are valued at cost on a first in, first-out basis. In the governmental funds, the cost of inventories is recorded as an expenditure when individual items are purchased. Reported inventories are equally offset by a fund balance reserve to indicate that they do not constitute "available spendable resources" even though they are a component ofnet current assets. Prepaid Items: Certain payments to vendors reflect costs applicable to future periods. In the fund based financial statements, the cost of prepaid items is recorded as an expenditure when the payments are made. In the government-wide financial statements and the proprietary funds, these items are recorded as prepaid items. Capital Assets: Capital assets, which include land, buildings, furniture, and equipment, are reported in the applicable governmental activities column in the governmental wide financial statements. Capital assets are defined by the City as assets with an initial, individual cost of $5,000 or more and an estimated useful life in excess of one year. Such assets are recorded at historical cost or estimated historical cost ifpurchased or constructed. Donated capital assets are recorded at estimated fair market value at the date of donation. The costs of normal maintenance and repairs that do not add to the value of the asset or materially extend assets lives are not capitalized. Land Improvements, buildings, furniture and equipments of the City are depreciated using the straight line method ove~ the estimated useful lives with a full year of depreciation taken in the year acquired and none taken in the year of disposal. Long-term Debt: In the government-wide financial statements, and proprietary fund types in the fund financial statements, long-term debt and other long-term obligations are reported as liabilities in the applicable governmental activities, business-type activities, or proprietary fund type statement of net assets. The face amount of debt issued is reported as other financing sources. Budgets: The City is required by state law to adopt a budget for the General and Highway Funds. The budget is presented on the modified accrual basis of accounting which is consistent with -21 6564 City of South Burlington, Vermont Notes to Financial Statements (continued) For The Year Ended June 30, 2009 NOTE 1 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) generally accepted accounting principJes C'GAAPIf). The City follows these procedures in establishing budgetary data reflected in the financial statements. 1. The City Manager submits to the City Council a proposed operating budget for the fiscal year commencing the following July 1. The operating budget includes proposed expenditures and the means of financing them. 2. Public hearings are conducted to obtain taxp'ayer comments. Said hearing shall be held not less than 40 days nor more than 60 days prior to the date ofthe annual City meeting. The proposed budget is distributed to the legal voters ofthe City at least ten (10) days before the public hearing. 3. The City Council then reviews the City budget and adopts it with or without change. 4. The City Manager may at times transfer an unencumbered appropriation balance, or portion thereof, between general classifications ofexpenditure within an office, department or agency under his jurisdiction. At the request ofthe City Manager and within the last three (3) months ofthe budget year, the City Council may, by resolution, transfer any encumbered appropriation balance or portion thereof within the budgets from one department, office or agency under its jurisdiction, to another, 5. The budget of the city is prepared and approved on the modified accrual basis. This means that revenue is budgeted for when it is expected to be received in cash and expenditures and transfers-are budgeted for whe~ they are actually expected to be paid or transferred. Encumbrances: Encumbrance accounting, under which purchase orders~ contracts and other commitments for the expenditure ofmonies are recorded in order to reserve that portion of the applicable appropriation, is employed as an extension of formal budgetary integration in the General Fund, Special Revenue Funds, and Capital Projects Fund. Encumbrances are not liabilities and, therefore, should not be recorded as expenditures until receipt ofmaterial or service. For budgetary purposes, appropriations lapse at fiscal year-end. The City has elected to treat its encumbrances as liabilities for budgetary control purposes. Net Assets and Fund Balance: . Government-Wide Financial Statements: When the City incurs an expense for which it may use either restricted or unrestricted net assets, -22 City ofSouth Burlington, Vermont Notes to Financial Statements (continued) For The Year Ended June 30, 2009 NOTE 1 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) it uses restricted net assets first unless unrestricted net assets will have to be returned because they were not used. Net assets on the Statement ofNet Assets include the following: Investment in Capital Assets, net of Related Debt -The component of net assets reports the difference between capital assets less both the accumulated depreciation and the outstanding balance ofdebt, excluding unspent proceeds, that is directly attributable to the acquisition, construction or improvement of these capital assets. Restricted for Other Purposes -The component of net assets that reports the amount of revenue from a federal, state, or other program in excess of expenditures. These funds are restricted for use ofthe related federal, state or other program. Restricted for Capital Projects -The component ofnet assets that reports the amount of revenue from bond proceeds, grants, and special assessments in excess of expenditures. These funds are restricted for the construction or acquisition of capital assets. Unrestricted -The difference between the assets and liabilities that is not reported in net Assets Invested in Capital Assets, net ofRelated Debt, Net Assets Restrict~d for Other Purposes, or Net Assets Restricted for Capital Projects. Fund Based Financial Statements: In the fund financial statements, governmental funds report fund balances as either a reserved fund balance or an unreserved fund balance. Reserved Fund Balance -That portion of fund balance which is not available for appropriation or which has been legally segregated for a specific purpose. Unreserved Fund Balance -Composed of designated and undesignated portions. The undesignated portion of the unreserved fund balance represents that portion offund balance that is available for budgeting in future periods. Function and Object Codes: Function and object codes refer to the account code structure prescribed by the Vermont Department ofEducation. The Vermont Department ofEducation requires City to use these codes in order to insure accuracy in building and maintaining a statewide database for policy development and funding plans . -23 66 67 ! I • i I City of South Burlington, Vermont Notes to Financial Statements (continued) For The Year Ended June 30, 2009 NOTE 1 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) Memorandum Only Columns: The total columns are captioned "memorandum only" because they do not represent consolidated financial information and are presented only to make financial analysis easier. Data in these columns do not present financial position, results of operations, or cash flows in accordance with GAAP. Interfund eliminations have not been made in the aggregation of this data. NOTE 2 -CASH AND REPURCHASE AGREEMENTS Cash deposits with financial institutions at June 30th amounted to $9,951,204. As major revenues are received during the year bank deposits may temporarily exceed insured limits. The cash deposits held at financial institutions and cash on hand can be categorized according to four levels of risk. These four levels of risk are as follows: Category 1 Deposits which are insured or collateralized with securities held by the City or by its agent in the City's name. (repurchase agreements) Category 2 Deposits which are collateralized with securities held by the pledging financial institution's trust department or agent in the Bank's name. Category 3 Private commercial insurance protection or letter of credit for funds in excess ofFDIC limits. Category 4 Deposits which are not collateralized or insured. (includes cash on hand) The City uses collateralization agreements and a letter of credit to protect deposits not otherwise insured by the FDIC and/or SIPC. Balances held in each area are as follows: Carrying Bank Amount Balance -Insured (FDIC) and/or (SIPC) -Category 1 -Category 2 -Category 3 -Category 4 Total deposits $ 750,000 o 3,267,289 1,813,131 4,120,784 $9,951,204 $ 750,000 o 3,061,651 1,813,131 4,123,333 $9,748,115 -24 68 City of South Burlington, Vermont Notes to Financial Statements (continued) For The Year Ended June 30,2009 NOTE 2 -CASH AND REPURCHASE AGREEMENTS (CONTINUED) The difference between the book balance and bank balance is due to reconciling items such as deposits in transit and outstanding checks. Due to higher cash flows at certain times during the year, the amount of uninsured and not collateralized cash could have been much higher than at year end. Collateralization agreements of $3,061 ,651 are securities held by the bank's trust department or agent in the bank's name. Securities consist of municipal bonds, U.S. Government obligations and U.S. Government Agency Bonds. The City holds a letter of credit to cover uninsured deposits. The letter of credit is drawn on the Federal Home Loan Bank of Boston. NOTE 3 -INVESTMENTS The City invests its assets in various entities and/or debt instruments as described below. As noted some are insured by the SIPC (Securities Investor Protections Corporation). If the broker dealer fails, the SIPC provides protection for customer accounts by returning securities registered in the name of the investor, distributing all remaining customer assets on a pro rata basis, and providing SIPC funds for all remaining claims of each customer up to a maximum of $500,000, including up to $100,000 on claims for cash. Investments ofthe balance sheets of the City are stated at cost plus applicable accrued interest. Market values include applicable accrued interest. Below are the investments ofthe Blanchette bequest to the South Burlington Community Library: Market Cost Value Securities held by City registered to City uninsured by SIPC $ ° $ ° Insured (SIPC) and registered held by dealer/broker in City's name Money Market 4,596 4,596 Government Bonds 53,013 52,543 Corp Mortgages 23,852 19,801 Certificates ofDeposit 7,000 7,081 -25 69 City of South Burlington, Vermont Notes to Financial Statements (continued) For 1;'he Year Ended June 30; 2009 NOTE 3 -INVESTMENTS (CONTINUED) Cost Market Value Mutual Funds Preferred Fixed Rate Caps $118,834 103,804 $104,366 80,190 Uninsured, registered he1d by dealer/brokEir in City's name ° ° Insured (SIPC) unregistered held by dealer/broker o ° Uninsured, unregistered held by dealer/broker Subtotal $311,099 $268,577 Investments, at fair market value, in the Pension Trust consist of the following. Market Value Cohen & Steers Reality Income $ 208,398 Private Placement Fund 1,667,827 Core Plus Bond -BSAM Fund 1,410,113 Prudential Short-Term Bond 333,339 Open-end Real Estate 357 International Blend/The Boston Co. 1,259,318 High Yield Bond Fund 317,886 Large Cap GrowthlTurner Investment 752,622 Large Cap Value / LSV Asset Mgmt Fund 722,556 Dryden S&P Index Fund 1,433,368 Small Cap Value / Munder Capital 291,380 Small Cap Growth/Times Square 426,899 Subtotal-Pension Trust 8,824,063 Held In Deferred Compensation Plan -Note 18 4,455,456 Total Investments $13,548,097 -26 70 City of South Burlington, Vermont Notes to Financial Statements (continued) For The Year Ended June 30, 2009 NOTE 4 -ACCOUNTS RECEIVABLE WATER DEPARTMENT Accounts receivable consisted ofthe following at June 30: Billed for Water, Waste Water Users, & Storm Water Billed for Installations and Other Services Estimated Unbilled Water Sales Net Accounts Receivable 2008 $429,636 5,619 265,117 $700,372 2009 $347,470 283 275,217 $622,970 NOTE 5 -DELINQUENT TAXES, PENALTY AND INTEREST RECEIVABLE Delinquent Taxes, Penalty and Interest Receivable are stated net of an allowance for doubtful accounts and consist ofthe following at June 30, 2009: Current Taxes Receivable $239,099 Prior Year Taxes Receivable 21,050 Penalty and Interest Receivable 31,757 Total Taxes, Penalty and Interest Receivable 291,906 Less: Allowance for Doubtful Accounts (48.000) Delinquent Taxes, Penalty and Interest Receivable (Net) $243,906 Property taxes become an enforceable lien upon City of South Burlington, Vermont property holders as ofApril 1st ofeach year. Taxes are levied in July and are payable in three installments one in August, one in November and one in March. Taxes not paid by the due date are listed as delinquent taxes and related penalties and interest charges are assessed. The City bills and collects all property assessed for the benefit ofthe City and the School District. NOTE 6 -INTERFUND RECEIVABLES In compliance with GASB 1300.109 City does not maintain separate bank accounts for each fund, unless it is required by law, or grant agreement, but does maintain separate functional accounts for each fund. The composition of amounts due to and from other funds as ofJune 30, 2009, is as follows: Fund Financial Statements: Receivable Fund Payable Fund Amount Special Revenue Funds: General Fund Community Development $ 830 General Fund Fire Off Duty Work 3,544 -27 71 City of South Burlington, Vermont Notes to Financial Statements (continued) For The Year Ended June 30, 2009 NOTE 6 -INTERFUND RECEIVABLES (CONTINUED) Fund Financial Statements: Receivable Fund Payable Fund Special Revenue Funds (continued): General Fund Williston Road -S/W Study General Fund Police Off Duty General Fund Fireact 2004 General Fund MPG City Center Design General Fund COPS Block Grant V General Fund Storm Water Utilities General Fund COPS Block Grant VII General Fund City Ctr. -Potash Restoration General Fund Fire Act Grant (FEMA) General Fund Homeland Security Grant General Fund EPA Demonstration Grant General Fund Vt. Law Enforcement General Fund STAG (EPA) Grant General Fund BYFAE Jag Grant General Fund Market Street General Fund Public Art -Gateway General Fund Homeland Security Tech. Rescue General Fund MPG FY08 Growth Center General Fund HLS Mobile Data Terminals General Fund Butler Farms S/W Pond General Fund Highway Safety Grant General Fund FID Safer Grant Capital Project Funds General Fund Fire Department Equipment General Fund Airport Parkway Expansion General Fund Fire Department Bldg Improv ... ": General Fund Tilley Recreation Path General Fund S/W -Safetea -Oakcreek General Fund Reappraisal Fund General Fund Spear ST Sewer Construction General Fund Kennedy Drive Management General Fund City Center Planning & Design General Fund Police Headquarters General Fund Exit 14B -Staples 3rd Lane -28 72 AmouD! $ 21,442 17,908 34,308 39,482 8,151 270,799 14,307 157,646 150,006 42,495 48,519 55,607 341)57 8,765 293,920 133,861 59,706 9,046 60,413 35,228 12,927 269,656 940,000 598,019 576,653 20,089 41,096 147,855 191,368 184,220 76,183 110,639 3,352 City of South Burlington, Vermont Notes to Financial Statements (continued) For The Year Ended June 30, 2009 NOTE 6 ~ INTERFUND RECEIVABLES (CONTINUED) Fund Financial Statements: Receivable Fund Payable Fund Amount Enterprise Funds: General Fund Water Pollution Control $ 658,764 General Fund Ambulance Service 524,533 Special Revenue Funds: Local Options -RoomslMeals Tax General Fund 215,931 Enterprise Funds: 'Water Pollution Control General Fund 1,239 Ambulance Service General Fund 1,254 StOlID Water Utilities General Fund 679,975 Expendable Trust Funds: General Fund Dog Park Donation 543 General Fund Fire Department Fund 23,066 General Fund National Night Out 1~429 Total $7,085~931 Government-Wide Financial Statements: Receivable Fund Payable Fund Amount Governmental Type General Purpose Trust $ 25,038 -Governmental Type Business Type 500,829 Total $ 525,867 NOTE 7 -CAPITAL ASSETS Capital activity for the City for the year ended June 30, 2009 was as follows: Primary Government Beginning Ending Balance Increases Decreases Balance Governmental activities: Capital assets not being depI Land $ 5,970,263 $ ° $ ° $ 5,970,263 Construction in Progress 4~983,090 _~_.p75,467 ° 5,658,557 Total capital assets not being depreciated 675,467 ° 11,628,820 -29 73 City of South Burlington, Vermont Notes to Financial Statements (continued) For The Year Ended June 30, 2009 NOTE 7 -CAPITAL ASSETS (CONTINUED) Other Capital Assets: Land Improvements Buildings Building Improvements Infrastructure Furniture and Equipment Vehicles Total other capital assets at historical costs Less accumulated depreciation: Land Improvements Buildings Building Improvements Infrastructure . Furniture and Equipment Vehicles Total accum. depr. Other Capital Assets, Net Governmental activities Capital Assets, Net Business-type activities: W. Dept. Water Mains W. Dept. Service Connections WPCLand WPC Vehicles WPC Equipment WPC Buildings Ambulance Storm Water Utilities Less accum. depr. Business-type activities Capital Assets, Net Beginning Balance $ 40,760 8,886,924 543,402 36,768)585 1,672,809 2,806.850 50,719,330 4,938 8,100,477 54,342 27,530,786 618,373 2,107,068 38,415,984 12,303,346 $23,256,699 $ 4,506,411 1,069,000 488,000 207,435 99,553 13,862,058 185,169 590,176 10,320,688 $10,687,114 -30 74 Primary Government Increases Decreases $ 0 o °544,952 52,782 1.176.784 $ 0 o o o 68,156 165,123 1,774,518 233,279 2,469 289,863 18,114 2,290,627 116,289 286,325 3,003,687 (1,229,169) o o o o 61,342 157,746 219,088 14,191 $ (553,702) $ 14,191 $ 70,137 $ o 99,359 o o o 22,077 o o o o o o o 211,020 o 757,155 __---=.0 $ (354,562) .=..$_--.:::.0 City of South Burlington, Vermont Notesto Financial Statements (continued) For The Year Ended June 30,2009 NOTE 7 -CAPITAL ASSETS (CONTINURD) Depreciation expense was charged to functions as follows: Governmental activities: General Government Public Safety Public Works Health & Welfare Recreation Other Services Total governmental activities depreciation expense NOTE 8 -ACCRUED VACATION & LEAVE TIME $ 51,343 445,547 $2,398,633 26,331 80,429 1.404 $3,003.687 Ending Balance $ 40,760 8,886,924 543,402 37,313,537 1,657,435 3,818,511 52,260,569 7,407 8,390,340 72,456 29,821,413 673,320 2,235J)_47 41,200,583 11.059,986 $22,688,806 $ 4,576,548 1,168,359 488,000 229,512 99,553 13,862,058 185,169 801,196 11.077,843 $10,332,552 Accrued vacation and leave time represent vested time earned by employees but not used. Ifthe employee were to leave, this accrued time must be paid. Therefore, it is a liability to the City at June 30,2009. The City has a liability for unused vacation that was allowed to be carried forward. No liability is shown in the fund based financial statement. The liability is reported in the Statement of Financial Position as an accrued liability. The amount accrued at year end was $592,790. Vacation pay is charged to operations when taken by the employee of the City. NOTE 9 -DEFERRED REVENUE The deferred revenues reported at year end are summarized as following: Property Taxes $194,194 Tax Prepayments 251,004 Loans Receivable 32,425 Total deferred revenues $477,623 NOTE 10-SICK LEAVE It is the City's policy to pennit employees to accumulate earned but unused sick pay benefits. Such leave benefits do not vest under the City's policy, accordingly benefits must be used during employment. Since the employees' accumulating rights to receive compensation for future absences are contingent upon the absences being caused by future illnesses and such amounts cannot be reasonably estimated, a liability for unused sick leave is not recorded in the financial statements. -31 75 i I· I City of South Burlington, Vermont Notes to Financial Statements (continued) For The Year Ended June 30, 2009 NOTE 11-RETIREMENT INCENTIVES The City will permit any employee with 15 years or more of service to exchange 160 hours of sick leave plus 16 additional sick leave hours per year of service beyond 15 years towards early retirement in the year of retirement. Life insurance is offered to all retirees for the rest oftheir lives. The present cost is different for each person. There are 32 people presently receiving life insurance benefits with a cost to the city of$480. The liability will change from year to, year based on the cost ofthe insurance and the number ofpeople receiving the insurance benefit. Pursuant to employment contracts with the employees ofthe police and fire departments, the City offers a plan that uses accumulated unused sick time to pay for the loss ofhealth insurance upon their retirement: The amount of unused sick time hours multiplied by the employee's hourly rate is the amount credited to a sick leave bank to pay the cost of insurance. The amount is actually unfunded and treated as a "pay as you go" plan. During this year, four employees retired who had accumulated sick time, two took a direct payout, and two entered their sick leave into the bank. Seven employees are participating in this plan. The estimated liability per year at June 30, 2010 $ 64,267 2011 32,284 2012 14,615 2013 5,495 2014 5,495 Thereafter 63,507 Total $185,663 NOTE 12 -LONG-TERM DEBT The City issues general obligation bonds and notes to finance the acquisition and construction of major capital facilities, renovations, and equipment purchases. General obligation bonds are direct obligations and pledge the full faith and credit ofthe issuing entity. These bonds are generally issued as 5 to 20-year serial bonds with equal amounts ofprincipal maturing each year. The following is a summary of general obligation bonds & notes: -32 City of South Burlington, Vermont Notes to Financial Statements (continued) For The Year Ended June 30, 2009 NOTE 12 -LONG-TERM DEBT (CONTINUED) Beginning Ending Balance Balance July 1, 2008 Borrowings Retirements June 30, 2009 Bond Payable -Vermont Municipal Bond Bank, (Dorset Street Park Improvements), interest at 4.8% paid semi-annually on June 1 st and December 1 st, principal of $35,000 due annually on December 1 st through 2012, originally borrowed $700,000 on July 29, 1992 $ 175,000 $ °$ 35,000 $ 140,000 Bond Payable -Vermont Municipal Bond Bank, (Dorset Street Park Improvement and Brand Farm purchase), variable interest at 3.6% paid semi-annually on June 1 st and December 1 S\ principal of $40,000 due annually on December 1 st through 2013, originally borrowed $800,000 on July 15, 1993 240,000 o 40,000 200,000 Bond Payable -Vermont Municipal Bond Bank, (Shelburne Road Water Line and Public Works Facility), $125,000 total principal ($102,675 City Portion) due annually on December 1 st through 2007 then $120,000 total ($98,560 City Portion) annually through 2020, 5.234% interest payable semi-annually on June 1 st and December 1 st. The water line portion of the bond, $435,000, is reported as a liability in the Water Department Fund as it will be °paid through water use fees. 1,560,000 120,000 1,440,000 Bond Payable -Vermont Municipal Bond Bank (Pollution Control Revolving Fund), $245,000 Principal due annually on April -33 76 77 City of South Burlington, Vermont Notes to Financial Statements (continued) For The Year Ended June 30,2009 City of South Burlington, Vermont Notes to Financial Statements (continued) For The Year Ended June 30,2009 NOTE 12 -LONG-TERM DEBT (CONTINUED) Beginning Ending Balance Balance July 1, 2008 Borrowings Retirements June 30, 2009 Bonds (continued) 1st of each year, no interest through April 1, 2020, originally borrowed $4,900,000 $ 2,940,000 $ o $ 245,000 $ 2,695~000 Bond Payable -Vermont Municipal Bond Bank (Emergency Communications), interest at 2.978% due semi-annually, principal of $130,000 due December 1st of each year through 2014. Originally borrowed $1,300,000 in June 2003. 780,000 130,000 650,000° Bond Payable -Vermont Municipal Bond Bank, (Water Storage Tanks/Infrastructure 55.9%, Dorset Street Fire Station Improvements 17.7%, Kennedy Drive Expansion -13.2%, Lime Kiln Bridge Replacement -13.2%) interest at 4.455% paid semi-annually on June 1 st and December 1 st, principal of$170,000 due annually on December 1 through 2024, originaBy borrowed $3,400,000 on July 1,2004 2,890,000 o 170,000 2,720,000 Subtotal Bonds $ 8,585,000 =--$_--=-0 $ 740,000 $ 7,845,000 Notes Note Payable, Chittenden Bank, (Police Cruiser), $31,900 principal due annually on May 19,2010 with interest at 2.25%. Note matures on May 19,2010 at which time it will be refinanced. $ ° $ 31,900 $ o $ 31,900 Note Payable, Chittenden Bank (Dump Truck) $98,000, principal -34 NOTE 12 -LONG-TERM DEBT (CONTINUED) Beginning Ending Balance Balance July 1, 2008 Borrowings Retirements June 30,2009 Notes (continued) due annually on May 19, 2010 with interest rate at 2.25%. Note matures on May 19, 2010 at which time it will be refinanced $ o $ 98~000 $ o $ 98,000 Note Payable~ Vermont Municipal Bond Bank -State Revolving Fund (AJPkwy Expansion), principal due annually beginning on September 1, 2012 with interest at 0%. Note matures on September 1) 2012 at which time it will be rolled into a bond 803,525 o o 803,525 Note Payable -Vermont Municipal Bond Bank (Storm water), principal due annually beginning on January 1, 2008 with interest at 0%. Note matures on January 1,2012. 19,200 o 4,800 14,400 Note Payable -Chittenden Bank, (2 ambulances), $50,490 principal due annually on December 4, 2009 with interest at 3.40%. Note matures on December 4, 2009 at which time it will be refinanced. 100,980 o 50,490 50,490 Note Payable -Chittenden Bank, (Highway Dump Truck), $13,760 principal due annually on March 19,2010 with interest at 2.80%. Note matures on March 19, 2010 at which time it will be refinanced. 27,519 o 13,759 13,760 Note Payable -RBS Citizens Bank, (2 Fire Trucks) $169,125 ~rincipal due annually on September 16t ofeach year -35 - 78 79 City of South Burlington, Vermont Notes to Financial Statements (continued) For The Year Ended June 30, 2009 NOTE 12 -LONG-TERM DEBT (CONTINUED) Beginning Ending Balance Balance July 1, 2008 Borrowings Retirements June 30,2009 Notes (continued) with interest at 3.05%. Note matures on September 16, 2012. $ o $ 676,500 $ o $ 676,500 Note Payable -Chittenden Bank, (Copier) $2,866 principal due annually on September 7,2008 with interest at 4.10%. 2,866 ° 2,866 0 Note Payable -Chittenden Bank, (Street Sweeper), $31,905 principal due annually on June 4, 2010 with interest at 2.25%. Note matures on June 4,2010 at which time it will be refinanced. 47,858 ° 15,953 31,905 Note Payable -Chittenden Bank, (Copier) $2,766 principal due annually on October 1, 2008 with interest at 4.05%. Kate matures on October 3, 2009 at which time it will be refinanced. 5,533 o 2,767 2,766 Note Payable -Chittenden Bank, (Police cruiser), $10,834 principal due annually on October 2, 2008 with interest at 2.95%. Note matures on October 1, 2009 at which time it will be refinanced. 21,667 ° 10,833 10,834 Note Payable -Chittenden Bank, (Low Profile Dump Truck), $27,078 principal due annually on May 6, 2010 with interest at 2.75%, note matures on May 6, 2010 at which time it will be refinanced. 36,105 ° 9,027 27,078 -36 80 City ofSouth Burlington, Vermont Notes to Financial Statements (continued) For The Year Ended June 30, 2009 NOTE 12 -LONG-TERM DEBT (CONTINUED) Beginning Ending Balance Balance July 1, 2008 Borrowings Retirements June 30.2009 Notes (continued) Note Payable -Chittenden Bank, (Backhoe), $22,200 principal due annually on May 6,2010 with interest at 2.75%. Note matures on May 6, 2010 at which time it will be refinanced. $ 29,600 $ o $ 7,400 $ 22,200 Note Payable -Chittenden Bank, (Low Profile Dump Truck), $46,821 principal due annually on May 6, 2010 with interest at 2.75%. Note matures on May 6, 2010 at which time it will be refinanced. 62,428 o 15,607 46,821 ~ote Payable -Chittenden Bank, (Police Cruiser), $20,159 principal due annually on June 4, 2010 with interest at 2.75%. Note matures on June 4 , 2010 at which time it will be refinanced. 30,239 o 10,080 20,159 Note Payable Chittenden Bank, (Trackless Sidewalk Plow), $72,406 principal due annually on December 15, 2009 with interest at 2.90%. Note matures on December 15,2009 at which time it will be refinanced. 90,508 o 18,102 72,406 Note Payable -Chittenden Bank, (Highway Loader), $111,230 principal due annually on December 15, 2009 with interest at 2.90%. Note matures on December 15, 2009 at which time it will be refinanced. 139,038 o 27,808 111,230 -37 81 City of South Burlington, Vermont Notes to Financial Statements (continued) For The Year Ended June 30, 2009 NOTE 12 -LONG-TERM DEBT (CONTINUED) Notes (continued) Note Payable -Chittenden Bank, (2008 Dump Truck), $89,064 principal due annually on December 15, 2009 with interest at 2.90%. Note matures on December 15,2009 at which time it will be refinanced. Beginning Balance July 1, 2008 $ 111,330 Ending Balance Borrowings Retirements June 30,2009 $ o $ 22,266 $ 89,064 Grant Anticipation N ote-TD Banknorth, (Stormwater Mitigation Project) $464,000 principal due annually on April 7, 2010 with interest at 2.77%. Note matures on April 7, 2010 at which time it will be refinanced. 580,000 0 116,000 464,000 Grant Anticipation Note-TD Banknorth, (Stormwater Mitigation Project) $400,000 principal due annually on January 22, 2010 with interest at 2.99%. Note matures on January 22, 2010 at which time it will be refinanced. 500,000 0 100,000 400,000 Subtotal Notes 22 6082396 806AOO 427~758 2!987~038 Total Bonds and Notes $11,193,396 $ 806,400 $ 1,167,758 $10,832,038 The annual debt service requirement to maturity for general obligation bonds and notes including interest and bonds taken up to date ofthis report (see subsequent events) are as follows: Principal Bonds Notes Interest Total During the year ended June 30, 20 10 $ 740,000 $1,272,250 $ 302,062 $ 2,314,312 2011 740,000 330,397 243,094 1,313,491 2012 740,000 304,367 210,878 1,255,245 2013 740,000 310,633 119,045 1,169,678 -38 82 City of South Burlington, Vermont Notes to Financial Statements (continued) For The Year Ended June 30,2009 NOTE 12 -LONG-TERM DEBT (CONTINUED) Principal Bonds Notes Interest 2014 Thereafter Totals $ 705,000 4.180,000 $7,845,000 $ 73,333 696,058 $2,987,038 $ 144,808 719,116 $1,739,003 $ 923,141 5595.174 $12,571,041 NOTE 13 -RESERVED FUND BALANCES (Fund Financial Statements) Reserved fund balances represent amounts that must be used for specific purposes within that fund and cannot be spent otherwise without prior approval of funding source. Reservations at year end are for the following: Special Revenue Funds: Sewer by Impact Fees (204) $1,721,642 Project DARE by Grant Agreement (205) 3,551 Police Forfeiture (207) 33,185 Bianchi Ruling (213) 41,479 Recreation by Impact Fees (220) 14,792 Highway by Impact Fecs (221) 184,331 Williston Road S/W Study (218) 6,898 Clerks' Computerization (216) 41,709 Special Needs Assessment (225) 1,204 Records Preservation (227) 80,868 School Impact Fees (222) 265,961 Police Off Duty Expenses (206) 32,516 Canine Unit (617) 5,000 Local Options Tax Rooms/Meals Tax (298) 1,128,609 Dorset Street Water (230) 15,408 Road Opening Impact Fees (234) 93,070 Healthy Homes (242) 904 COPS Block Grant V (247) 3,864 Reparative Board (228) 1,647 Freeman Fund -Library (254) 4,081 Fire Impact Fee (203) 73,700 Field Use Impact Fees (251) 6,452 COPS Block Grant VII (256) 6,559 -39 83 City ofSouth Burlington, Vermont Notes to Financial Statements (continued) For The Year Ended June 30, 2009 NOTE 13 -RESERVED FUND BALANCES (Fund Financial Statements) (CONTINUED) Special Revenue Funds (continued): CIL Summer Program (287) $ 200 LaCross Fields Upgrade (226) 4,000 CIL Specific Outlays (261) 4,108 City Center Potash Restoration (237) 467,354 CIL Arts Council Grant (264) 155 Tree Replacement (265) 11,888 Governor Awareness (291) 9,875 Great Escape (271) 2,675 Skiing Program (274) 9,352 Vermont Law Enforcement (276) 1,086 STAG (EPA) Grant (277) 6,244 Jewish Writers Grants (262) 123 South Village Rec Impact (243) 16,195 MPG FY09 Plan Update II (282) 1,940 Total Special Revenue Funds $4,302,625 Capital Project Funds: Open Space Fund (308) $ 4,915 Ambulance Equipment Replacement (307) 75,000 FID Building Improvement (315) 27,467 Equipment Replacement -WPC (316) 488,976 S/W Oakcreek (295) 31,115 Total Capital Projects Funds $ 627,473 Trust Funds: Cemetery by Trust Agreement (602) $ 5,361 Community Library Expenses by Donations (603) 18,330 Recreation Expenses by Donations (605) 5,482 Memorial Day Expenses by Donations (608) 2,886 Blanchette Library (613) 268,977 Dorset Street Banners (609) 9 Employee Retirement System (601) 8.824,063 Total Trust Funds $9,125,1 08 -40 84 City of South Burlington, Vermont Notes to Financial Statements (continued) For The Year Ended June 30,2009 NOTE 14 -NET ASSETS RESTRICTED (Government-\Vide Financial Statements) Restricted net asset balances represent amounts that must be used for specific purposes and cannot be spent otherwise without prior approval ofthe funding source. Restrictions at year end are for the following: Net Assets Restricted For Capital Projects: Open Space Fund (308) $ 4,915 Ambulance Equipment Replacement (307) 75,000 FID Building Improvement (315) 27,467 Equipment Replacement -WPC (316) 488,976 SIW Oakcreek (295) 31,115 Total Capital Projects Funds $ 627,473 Net Assets Restricted For Other Purposes: Sewer by Impact Fees (204) $1,721,642 Project DARE by Grant Agreement (205) 3,551 Police Forfeiture (207) 33,185 Bianchi Ruling (213) 41,479 Recreation by Impact Fees (220) 14,792 Highway by Impact Fees (221) 184,331 Williston Road -S/W Study (218) 6,898 Clerks' Computerization (216) 41,709 Special Needs Assessment (225) 1,204 Records Preservation (227) 80,868 School Impact Fees (222) 265,961 Police Off Duty Expenses (206) 32,516 Canine Unit (617) 5,000 Local Options Tax RoomslMeals Tax (298) 1,128,609 Dorset Street Water (230) 15,408 Road Opening Impact Fees (234) 93,070 Healthy Homes (242) 904 COPS Block Grant V (247) 3,864 Reparative Board (228) 1,647 Freeman Fund -Library (254) 4,081 Fire Impact Fee (203) 73,700 Field Use Impact Fees (251) 6,452 COPS Block Grant VII (256) 6,559 CIL Summer Program (287) 200 LaCross Fields Upgrade (226) 4,000 -41 - 85 City of South Burlington, Vermont Notes to Financial Statements (continued) For The Year Ended June 30, 2009 NOTE 14 -NET ASSETS RESTRICTED (Government-Wide Financial Statements) (CONTINUED) Net Assets Restricted For Other Purposes (continued): CIL Specific Outlays (261) $ 4,108 City Center Potash Restoration (237) 467,354 CIL Arts Council Grant (264) 155 Tree Replacement (265) 11,888 Governor Awareness (291) 9,875 Great Escape (271) 2,675 Skiing Program (274) 9,352 Venn ant Law Enforcement (276) 1,086 STAG (EPA) Grant (277) 6,244 Jewish Writers Grants (262) 123 South Village Rec Impact (243) 16,195 MPG FY09 Plan Update II (282) 1,940 Total Special Revenue Funds $4,302,625 NOTE 15 -CONTRIBUTED CAPITAL -WATER DEPARTMENT The balance sheet account "Contributed Capital" represents financial contributions from government units. The contributed capital for the year ended June 30, 2009 is as follows: Contributed Capital -Beginning ofYear $675,030 Additional capital contributed during the year Less depreciation on items purchase with ° contributed capital 54,306 Contributed Capital End ofYear $620,724 NOTE 16 -TRANSFERS IN THE FUND BASED FINAt"'CIAL STATEMENTS The City occasionally transfers funds to cover expenditures made in one fund for which the revenues are in another fund. The following transfers were made during the year. $46,893 was transferred from the General Fund to Proprietary Fund: Ambulance Service Fund to cover the additional support of ambulance services note payment. $75,284 was transferred from the General Fund to Special Revenue Fund: FJD Safer Grant Fund to cover the additional expenditures in the grant. -42 City of South Burlington, Vermont Notes to Financial Statements (continued) For The Year Ended June 30, 2009 NOTE 16 -TRANSFERS IN THE FUND BASED FINANCIAL STATEMENTS (CONTlNUED) $15,000 was transferred from Proprietary Fund: Ambulance Service Fund to the Capital Fund Ambulance Equipment Replacement to cover the annual allocation for ambulance equipment reserve. $100,000 was transferred from Proprietary Fund: Storm Water Utilities to Special Revenues Fund: Storm Water Utilities to cover the amortized utility development costs covered through rates. $317 was transferred from Non Expendable Trust Fund: Cemetery Trust Fund to the General Fund to cover cemetery maintenance. $7,114 was transferred from Expendable Trust Fund: Library -Blanchette Trust Fund to General Fund to cover the cost allowed in the general fund. $12,000 was transferred from Special Revenue Fund -MPO Market ST Fund to Special Revenue Fund-MPO City Center Potash Restore Fund to pay for shared expenses. $5,000 was transferred from the General Fund to Special Revenue Fund: Youth Baseball Fund to cover the annual allocation ofyouth baseball expenditures. $621,484 was transferred from Special Revenue Fund: Highway Impact Fees Fund to Capital Projects Funds: $25,892 to Limekiln Bridge Upgrade Fund to close the fund and $595,592 from Kennedy Drive Management Fund to cover expenditures. $10,000 was transferred from General Fund: Capital Outlays to Capital Projects Fund: Fire Department Equipment Fund to cover the annual budget for fire equipment reserve. $5,000 was transferred from General Fund: Capital Outlay to Capital Projects Fund: Open Spaces Area 3 Fund to cover the annual allocation for open space reserve. $265,500 was transferred from the General Fund to the Special Revenue Fund: Open Spaces Appropriations to cover special appropriations. $155,000 was transferred from the General Fund to the Proprietary Fund: Ambulance Service Fund to cover the ambulance service expenses as approved by voters. -43 86 87 City of South Burlington, Vermont Notes to Financial Statements (continued) For The Year Ended June 30, 2009 NOTE 16 -TRANSFERS IN THE FUND BASED FINANCIAL STATE:MENTS (CONTINUED) $133 was transferred from the General Fund to the Special Revenue Fund: Help America Vote Fund to close the fund. $11,595 was transferred from Capital Projects Fund: Spear Street Sewer Assessment #1 Fund to Capital Projects Fund: Spear Street Sewer Construction Fund to cover the special sewer district tax assessment to cover sewer line construction costs. $58,500 was transferred from General Fund: Capital Outlay to Capital Projects Fund: Reappraisal Fund to cover the annual allocation to amortize costs. $104,548 was transferred from the Capital Projects Fund: Open Spaces Assessment #3 Fund to Special Revenue Funds: $31,574 from City Center Development Fund and $72,975 from SE Quadrant Fund to cover the allocation oftax revenues for Open Spaces. $2,107 was transferred from Special Revenue Fund: Recreation Development Fund to Agency Fund: Recreation Path Donations to close the Recreation Development Fund. $283 was transferred from Capital Projects Fund: Country Club / Swift ST Fund to Special Revenue Fund: Sewer Impact Fees to cover sewer line construction costs. $117,083 was transferred from Special Revenue Fund: Fire Impact Fees Fund to Capital Projects Fund: Fire Department Equipment Fund to cover unfunded equipment costs. $7 was transferred from General Fund to the Special Revenues Fund; Homeland Security Fund to close the Homeland Security Fund. $1,099 was transferred from the General Fund to Special Revenue Fund: PID New Uniforms Grant Fund to close the fund. $802 was transferred to Special Revenue Fund: SW Projects Grant Phase II and $934 was transferred to Capital Projects Fund: TLC Stonehedge Sidewalk from the General Fund to cover the grant match. $1,897 was transferred to Capital Projects Fund: TLC -Oak Creek / School 06 and $7,861 was transferred to Special Revenue Fund: Municipal Planning Grant from the Bianchi Fund to cover the cost ofoverruns and to close the fund. -44 88 City of South Burlington, Vermont Notes to Financial Statements (continued) For The Year Ended June 30, 2009 NOTE 16 -TRANSFERS IN THE FUND BASED FINANCIAL STATElY.lENTS (CONTINUED) $179,774 was transferred to Special Revenue Fund: Dorset ST Paving from Special Revenue Fund: Road Impact Fees to cover paving expenditures for Dorset ST. $115,392 was transferred from Special Revenue Fund: Recreation Impact Fees Fund to the following funds: $17,597 was transferred to Capital Projects Fund: Dorset Farms Recreation Path and $97,975 to the General Fund per court order. $175,00.0 was transferred from Special Revenue Funds: Road Impact Fees Fund and $41,668 was transferred from Dorset ST Paving Grant and $23,698 from the General Fund: Capital Outlay to Special Revenue Fund: Dorset ST Paving Grant Fund to cover the city's match and for expenditures not covered by the grant. $68,862 was transferred from General Fund: Capital Outlay to Special Revenue Funds: $60,862 from Dorset ST Paving and $8,000 from Technology Park Lighting to cover cost overruns. NOTE 17 -PENSIONS The City of South Burlington, Vermont, sponsors one defined benefit pension plan with two components that cover all eligible employees. One component is for public safety employees (fire and police) and the other component is for all other City employees. The City of South Burlington, Vermont, provides the authority under which benefit provisions are established and the City's obligation to contribute is established. The Plan calls for benefits to be paid to eligible employees at retirement based primarily upon years of service with the City and compensation rates near retirement. Non-pUblic safety employees earn 1.75 percent of average monthly compensation per year of service. Average monthly compensation means the monthly compensation ofa participant averaged over the three (3) consecutive plan years from the date of employment, including periods prior to the effective date of the plan, which produce the highest monthly average. If a participant has less than three (3) consecutive plan years ofservice between the date of employment to the date oftermination, the average monthly compensation will be based on the monthly compensation during the months of service from the date of employment to the date of termination. Public safety employees earn 2.5 percent of average monthly compensation per year of service limited to 25 years. Average monthly compensation means the monthly compensation of a --45 89 City of South Burlington, Vermont Notes to Financial Statements (continued) For The Year Ended June 30, 2009 NOTE 17 -PENSIONS (C~NTlNUED) participant average over the three (3) highest consecutive years ofthe last ten (l0) years from the date ofemployment, including periods prior to the effective date ofthe plan, which produce the highest monthly average. Ifa participant has less than three (3) consecutive plan years ofservice from the date of employment to the date oftermination, the average monthly compensation will be based on the monthly compensation during the months ofservice from the date of employment to the date oftermination. Public safety employees contribute 6.5% of their base salary into the plan. The Plan also provides death and disability benefits. Employees become eligible after three years of service. Benefits vest 20 percent per year upon eligibility. Employees are 100 percent vested after five years of participation that occurs at the end ofthe seventh year. Normal retirement for the non-public safety employees is age 65 with early retirement at age 60. Normal retirement for the public safety employees is age 53 with early retirement at age 50. Contributions to the plan reflect benefits attributed to employees! services to date, as well as services expected to be earned in the future. At June 30,2009 the number ofparticipants consisted of: Non-Public Public Safety Safety Group Retired Participants currently receiving benefits 17 31 Terminated vested or inactive but still employed 3 19 Participants currently employed 74 ~ Total Participants 94 105 Ineligible Employees ~ -.U The City of South Burlington, Vermont's current year aggregate compensation of active participants in the pension plan equaled $5,840,966. The following sets forth the determination of normal cost ofthe plan for the year ended June 30, 2009: Public Non-Public Safety Safety DETERMINATION OF NORMAL COST Actuarial Present Value ofFuture Benefits: 1. Inactive Participants 2. Active Participants 3. June 30, 2009 Total $ 5,435,101 12,596,343 18,031,446 $ 2,218,346 5,970,929 8,189,275 -46 90 City of South Burlington, Vermont Notes to Financial Statements (continued) For The Year Ended June 30, 2009 NOTE 17 -PENSIONS (CONTINUED) Public Non-Public Safety Safety 4. Actuarial Asset Value: $ 5,813,372 $ 3,010,690 5. Present Value of Future Employee Contributions: 1,631,689 6. Unfunded Entry Age Accrued Liability: 6,224,746 1,733,672° 7. Present Value ofFuture Normal Cost (1-2-3-4): 4,361,638 3,444,913 8. Present Value ofFuture Payroll: 25,102,911 22,213,579 9. Normal Cost Accrual Rate (5/6): 17.3750% 15.5081% 10. Current Payroll: 3,597,421 2,243,545 11. Normal Cost (7*8): 625,053 347,932 The following sets forth the actuarial present value ofaccumulated plan benefits as ofJune 30, 2009: Public Non-Public Safety Safety Actuarial Present Value of Vested Accumu lated Plan Benefits: Inactive Participants (Retirees) $5,435,101 $2,218,346 Active Employed Participants 713471868 2A82,726 Total 12,782,969 4,701,072 Actuarial present value of non-vested accumulated plan benefits $ 238,760 $ 69,l54 Actuarial present value oftotal Accumulated plan benefits 13,021,729 4,770,226 Plan assets available to provide accumulated benefits $5~813~372 $3~010~690 Funded Ratio (Total plan average 72%) 63% Asset fair market value at July 1,2008: $ 9,888,732 Employer contributions: 1,036,128 Mandatory Employee contributions: 225,672 Benefit Payments to Participants (698,342) Net investment earnings: (1,628,128) Asset fair market value at June 30, 2009: $ 8,824,062 -47 91 i ; City of South Burlington, Vermont Notes to Financial Statements (continued) For The Year Ended June 30~ 2009 NOTE 17 -PENSIONS (CONTINUED) Approximate annual rate ofreturn for the plan year (16.1)%(net ofexpenses): Significant actuarial assumptions used to compute the pension benefit obligations and the actuarial present value of accumulated plan benefits are as follows: '" Current actuarial valuation date July 1,2009 Actuarial present value interest rate 7.50% Projected Salary Increase: 4.00% Employee contribution Rate (Public Safety Only) 6.50% Actuarial Cost Method Frozen initial liability cost method Mortality table used in determining LRC Section 430-2009 Optional Combined TableActuarial present values NOTE 18 _ DEFERRED COMPENSATION TO EMPLOYEES The City offers its employees a deferred compensation plan through the International City Managers' Association's "ICMA" Retirement Corporation in accordance with Internal Revenue Code Section 457. The plan permits employees to defer a portion of their salary until future years. Deferred compensation is not available to employees until termination, retirement, death, or unforeseeable emergency. Until paid or made available to the employee or other beneficiary, all amounts of compensation deferred under the plan and all income attributable to those amounts are solely the property and rights ofthe City, subject only to the claims ofthe City's general creditors. Participants' rights under the plan are equal to those of general creditors ofthe City in an amount equal to the fair market value ofthe deferred amount for each participant. The City has no liability for losses under the plan but does have the duty of due care that would be required an ordinary prudent investor. The balance of the assets in the plan, at fair market value, as ofJune 30, 2009 was $4,455,456. Employees are ailowed to contribute up to $15,500 pre-tax, with individuals age 50 and older able to contribute an additional $5,000 annually. The City matches voluntary contributions up to 5.5% for non-public safety personnel. Vesting occurs immediately. "·48 92 City of South Burlington, Vermont Notes to Financial Statements (continued) For The Year Ended June 30, 2009 NOTE 19 -RISK MANAGEMENT The City of South Burlington, Vermont is a member of Vermont League ofCities and Towns (VLCT). The VLCT has established three insurance trusts; the Property and Casualty Intermunicipal Fund, Inc. (PACIF) for multi-line insurance; the Vermont League ofCities and T?~ns Health Trust (VLCTHT) for health, life and disability coverage; the Vermont League of Cities and Towns Unemployment Trust, Inc. (VLCTUT) for unemployment compensation. PACIF, VLCTHT, and VLCTUT are nonprofit corporations formed to provide insurance and risk management programs for Vermont cities and towns and is owned by the participating members. The Trusts are not licensed insurance carriers and members are not protected by the Vermont Insurance Guaranty Association. To provide insurance coverage, PACIF has established a self-funded insurance trust. It provides ~xtensive coverage for losses to member municipalities for property damage, auto accidents, mjured employees, public official liability and employment practices liability. Members gain additional benefits from PACIF's unique public safety and risk management programs as well as dedicated in-house claims adjusters. In the event that total contributions assessed to and made by all members result in an actual or projected financial deficit and PACIF is unable to meet its required obligations, the program will be terminated with each members assessed their proportionate share of the deficit. To provide health insurance coverage, VLCTHT has established a self-funded fully insured program in conjunction with Connecticut General (CIGNA). A portion ofmember contributions is used to purchase reinsurance and to fund a reserve required by the reinsurance. Other health related benefits available include dental insurance, flexible spending accounts, life insurance, disabiiity insurance, and iong-term care insurance. Contributions in excess of claims requirements, reserve fund requirements, reinsurance and administrative costs are returned to participants. The pooling agreement does not permit the pool to make additional assessments to its members. To provide unemployment coverage, VLCTUT has established a separate trust of funds from member contributions to pay administrative costs, unemployment claims, and provide excess reinsurance protection. Contributions are based on payroll expense and the previous two year unemployment compensation experience. In the event that total contributions assessed to and made by all members result in an actual or projected financial deficit and VLCTUT is unable to meet its required obligations, the program will be terminated with each members assessed their proportionate share ofthe deficit. The preparation offinancial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported -49 93 City of South Burlington, Vermont Notes to Financial Statements (continued) For The Year Ended June 30, 2009 NOTE 19 -RISK MANAGEMENT (CONTINUED) amounts of asset and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. NOTE 20 -OPERATING LEASES On June 25, 2007 the City of South Burlington, Vermont entered into a lease agreem~n~ with Delage Landen for the lease of a copier. The total amount due is $9,025.80, to be paId m monthly installments of $150.43 over 5 years. The following is a schedule of future minimum lease payments under this lease. $1,805During the year ended June 30,2010 1,8052011 1,8062012 __0Thereafter $5.416Total Total lease payments made this year were $1,805. NOTE 21 -LEASOR LEASE Commencing May 1,2005, the National Gardening Association (NGA) has entered into an agreement with the City for the lease of a building and a portion of the City's property located on Dorset Street. The lease is for 20 years with an option to extend an additional 20 years. The NGA agrees to pay the city $1 per year. NOTE22-CO~TMENTS The City of South Burlington, Vermont contracts for management, water purchases, and other. services from the Champlain Water District (CWD). The Water Department has contracted WIth CWD to manage and maintain the water facility. This contract is renewed annually. The terms ofthe management contract provide for hourly rates for the CWD employees. The City participates in various state and federal grant programs, which are governed by various rules and regulations of the grantor agencies. Costs charged to the respective grant progr~ms are subject to audit and adjustment by the grantor agencies; therefore, to the extent that the CIty has -50 94 City of South Burlington, Vermont Notes to Financial Statements (continued) For The Year Ended June 30, 2009 NOTE 22 -COMMITMENTS (CONTINUED) not complied with the ~ules and regulations governing the grants, refunds of any money rec?ver~d may be reqUI:e~ and the c~lIectibility ofany related receivable at June 30, 2009 may be Im~alred..In the OpInIOn of the CIty, there are no significant contingent liabilities relating to com~l~ance WIth the rules and regulations governing the respective grant§; therefore, no prOVISIOn has been recorded in the accompanying combined financial statements for such contingencies. NOTE 23 -IMPACT FEES The City of South Burlington, Vermont collects impact fees for the following: school, highway, recreation, fire and sewer. ~fthe actual.expense to the City or School District ofa project to be funded at least in part by Impact fees IS less than the fees collected or to be collected, the City shall refund to the then ?wner ofth~ pr?p~rty for which the fee was paid. That portion ofany impact fee, with accrued mterest, :vh~ch IS m excess of the appropriate amount due to the City, the City shall provide this refund wIthm one year of the date It completes or terminates construction ofthe project. Impact fees were designated as follows: Education Impact Fees (School) 1. Chamberlain School Improvements -not started 2. Orchard School Improvements -not started 3. Central School Improvements -in process 4. Tuttle Middle School Improvements -ongoing 5. South Burlington High School Improvements -in process Road Improvement Impact Fee (Highway) L Hinesburg RoadNan Sicklen Road Intersection Improvement 2. Williston Road Reconstruction 3. Airport Pkwy/Ethan Allen Drive intersection Improvement 4. Airport Drive Extension 5. Tilley to Community Drive Connector 6. City Center Road Network Recreation Impact Fee: 1. Develop Phase III ofthe citywide recreation path system -in process -51 95 City ofSouth Burlington, Vermont City of South Burlington, Vermont Notes to Financial Statements (continued) Notes to Financial Statements (continued) For The Year Ended June 30,2009 For The Year Ended June 30, 2009 NOTE 23 -IMPACT FEES (CONTINUED) NOTE 24 -RELATED PARTY (CONTINUED) 2. Develop recreation path connection between Williston Road and Barber Terrace -in Loan Receivable -Juli Beth Hinds, 4.5% interest, $153.00 progress Due monthly, matures November 1, 2019 $14,0773. Recreation Impact II Dorset FarmslPinnacle at Spear -in progress Total Loans Receivable $36,912Sewer Impact Fee: 1. Airport Parkway -on-going 2. Bartlett Bay -on-going Fire Impact Fee: 1. Fire Station #2 Improvement Projects -not started 2. Heavy Equipment Purchase -not started 3. Light Cars -not started 4. Light Equipment Purchases -not started Summary of fees are as follows: Collected Through Projects Fees Balance June 30, 2009 Funded Dispersed June 30, 2009 School $2,365,819 $1,600,747 $277,329 $487,743 Road Improvement 1,337,861 1,198,059 o 139,802 Recreation 1,514,174 1,455,868 o 36,621 Sewer 2,996,478 ] ,591,695 o 1,404,783 Fire 192,143 117,083 o 75,060 NOTE 24-RELATED PARTY The City has three loan receivables from employees ofthe City, which are deemed to be a related party transaction. Loan receivables consist of the following at June 30, 20Q9: Loan Receivable -Charles E. and Betty E. Moore-Hafter, 0% Interest, payment of $125 per month beginning March 2000 until the loan is paid in full. $5,268 Loan Receivable -Doug Brent, 4.75% interest, $194.46 due monthly, matures November 1, 2017 17,567 -52- ~ 53 96 97 City of South Burlington, Vermont Schedule 1 Statement of Revenues and Expenditures Budget (Non-GAAP Budgetary Basis) and Actual Genera! Fund For The Year Ended June 30,2009 REVENUES: Property Taxes Local Options Tax City Management Police Department Highway Department Transfers In Bond and Loan Proceeds TOTAL REVENUES EXPEN DITURES: City Council Administrative Services City Manager City Clerk General Ledger/Payroll Assessing and Tax Collection Planning/Design Review Natural Resources Fire Department Pollee Department Highway Department Recreation Administration Other Recreation Programs Community Library Park Maintenance Other Operating Entities Principal Retirement Interest Expense Capital Projects Transfers Out TOTAL EXPENDITURES EXCESS OF REVENUES OVER (UNDER) EXPENDITURES Variance Favorable Budget Actual (Unfavorable) $ 9,414,352 $ 9,561,059 $ 146,707 1,858,000 2,393,641 535,641 731,950 663,967 (67,983) 201,600 266,956 65,356 206,200 217,102 10,902 320,995 105,226 (215,769) 129,900 129,900 12,733,097 13,337,851 604,754 134,800 113,422 21,378 512,796 604,177 (91,381) 544,569 591,937 (47,368) 215,918 202,814 13,104 123,598 130,012 (6,414) 137,069 131,740 5,329 277,391 266,988 10,403 2,850 759 2,091 1,605,453 1,869,844 (264.391) 4,506,870 4,392,748 114,122 1,479,386 1,665,510 (186,124) 230,897 229,903 994 128,422 115,496 12,926 355,402 347,093 8,309 229,526 240,503 (10,977) 549,939 552,872 (2,933) 517,826 546,147 (28,321) 182,072 186,844 (4,772) 530,920 355,369 175,551 467,393· 548.916 (81,523) 12,733,097 13,093,094 (359,997) $ 244,757 $ 244,757 The accompanying notes are an integral part of these financial statements -54 98 City of South Burlington, Vermont Schedule of Revenue and Expenditures Budget (Non-GAAP Budgetary Basis) and Actual General Fund For The Year Ended June 30, 2009 Budget REVENUES: Taxes: Current Assessment $ 9,254.352 $Local Options Tax 1,858,000Interest and Penalties 160,000Tqta[ Taxes 11.272,352 City Management: Recording Fees 180,000Preservation of Records 20,000Photocopy Fees 35,000Pet Licenses and Fees 9,300Beverage/Cabaret Licenses 5,500Tobacco Licenses Fish and Game Licenses 200Marriage Licenses 1,100Civil Unions Green Mountain Passports 150Entertainment Permits 100Motor Vehicle Renewals 5,000Attorney Fees Building and Sign Permits 135,000Ordinance Fines Zoning and Planning 45,000Sewer Inspection Fees 2,000Peddlers' Permits 1,000HazMat Facility Rent 19,200Investment Interest 180,000Miscellaneous Administrative Services 55,800O'Brien Center Receipts 500J/C Park Lighting Receipts 200Tennis Class Receipts 3,000Red Rocks Gate Receipts 5,500Youth Programs 22,000Adult Evening Classes 4,400Library Late/Lost Book Fees 2,000 Total City Management 731,950 Actual 9,627,729 2,393,641 {66,670) 11,954,700 159,119 29,273 8,874 6,200 20 131 1,310 17 162 100 3,075 3,013 130,913 398 42,090 824 1,365 17,329 153,664 (10) 83,002 305 3,563 4,935 12,400 (141) 2,036 663,967 The accompanying notes are an integral part of these financial statements -55 99 Schedule 2 Variance Favorable (Unfavorable) $ 373,377 535.641 (226,670) 682,348 (20,881) (20,OOO) (5,727) (426) 700 20 (69) 210 17 12 (1,925) 3,013 (4,087) 398 (2,910) (1,176) 365 (1,871) (26,336) (1O) 27,202 (195) (200) 563 (565) (9,600) (4,541) 36 (67,983) City of South Burlington, Vermont Schedule of Revenue and Expenditures Budget (Non-GAAP Budgetary Basis) and Actual General Fund For The Year Ended June 30, 2009 Budget Police Department: $ 180,000 $ Vermont District court . Airport Fire/Police Se~lces 15,000 Alarm Registrations/Fmes 5,600 Police Reports 1,000 Parking Tickets 201,600 Total police Department Highway Department:. 8,000 Road Opening Permits 190,000 Highway State Aid 8,200 Fuel pump Surcharge 206,200 Total Highway Department Transfers In: 201,000 Applied Surplus 112,795 Recreation Improvement 300 Cemetary Trust Blanchette Gift 320,995 Total Transfers In Bond and Loan Proceeds 12,733,097 TOTAL REVENUES EXPENDITURES: General Government: City council: . I 2,750 Council Clerk Salanes 210 Social Security 4,000 General Expenses 4,000 Advertising 1,400 Dues and subscriptions 5,000 G.B.LC. 14,622 V.LC,T; 4,000 Chamber of Commerce 46,000 Social Services 26,938 Community Use . 5,100 CCTV Clickable Meetings 15,000 Legal Services Schedule 2 Variance Favorable Actual (Unfavorable) 109,977 146,710 9,313 956 266,£156 $ (70,023) 146,710 (15,000) 3,713 (44) 3,100 204,477 9,525 217,102 (4,900) 14,477 10,902 97,795 317 7,114 105,226 129,900 (201,000) (15,000) 17 214 {215,769) 129,900 13,337,851 604,754 3,874 (1,124) 296 (86) 3,555 445 1,126 2,874 1,432 (32) 5,000 14,622 4,000 43,261 2,739 26,938 4,000 1,100 878 14,122 . tes are an integral part of these financial statements The accompanYing no _56 ~ 100 City of South Burlington, Vermont Schedule of Revenue and Expenditures Budget (Non-GAAP Budgetary Basis) and Actual General Fund For The Year Ended June 30, 2009 Councilors Liquor Control Total City Council Administrative Services: Social Security Qisability Insurance Long Term Care Insurance Group Health Insurance Retirement/Health Sick Bank Group Life Insurance Group Dental Insurance Dental Sick Bank Pension ICMA Match Liability Insurance Deductibles/Coinsurance Pension Administration Total Administrative Services City Manager: Salaries -Penmanent Salaries -Other Leave TitTle Turn-in Taxable Fringe Benefits Social Security Nontaxable Fringe Benefits Office Supplies Late Charges Cleaning Supplies Educational Supplies Advertising Telephone Postage Dues and Subscriptions NESGFOA -Performance Measures Maintenance -City Hall Printing Legal Services Consulting Fees Budget $ 5,480 $ 300 134,800 2,500 6,038 8,200 210.330 35,000 3,529 19,070 143,001 40,243 37,885 1,000 6,000 512,796 221,074 5,000 " .t"'\.t"'\1"\,.),UUU 21,000 17,295 2.500 1,000 1,400 2.000 1,700 1,400 5,200 18,000 3,000 50,000 5,000 Actual 4,200 240 113,422 4,724 5,352 8,189 201,029 58,037 3,386 17,031 3,877 143,589 43,079 100,396 6,836 8,652 604,177 210,461 11,262 r.;t. n'-7""'l 0,010 23,640 17,020 300 2,110 8 1,684 75 2,786 1.824 726 2,700 5,200 21,363 2,419 69,986 540 The accompanying notes are an integral part of these financial statements -57 101 Schedule 2 Variance Favorable (Unfavorable) $ 1.280 60 21,378 (2,224) 686 11 9,301 (23,037) 143 2,039 (3,877) (588) (2,836) (62,511) (5,836) (2,652) {91,381) 10,613 (6,262) I') 0"'1')\ \0,0/..:JJ (2,640) 275 (300) 390 (8) (684) (75) (1,386) 176 974 (1,300) (3,363) 581 (19,986) 4,460 Schedule 2 City of South Burlington, Vermont Schedule of Revenue and Expenditures Budget (Non-GAAP Budgetary Basis) and Actual General Fund For The Year Ended June 30,2009 Variance Favorable Budget Actual (Unfavorable) $ 15,000 $ 19,750 $ (4,750)Wage Classification Study 1,000 1,921 (921)Equipment Contract/Maintenance 6,000 8,136 (2,136)Travel and Training 24,000 26,371 (2,371)Utilities -City Hall 140,000 154,782 (14,782)Street Lights 544,569 591,937 (47,368)Total City Manager City Clerk: 161,973 150,832 11,141Salaries -Permanent (319)3,000 3,319Leave Time Turn-In 2.280 (2,280)Overtime 1,460 (1.460)B.C.A Salaries 750750Taxable Fringe Benefits 12,400 11,287 1,113Social Security 6,125 10,731 (4,606)Office Supplies 46 (46)Late Charges 1,500 1,830 (330)General Supplies 8,000 5,091 2,909Election Expenses 150 233 (83)Advertising 1,500 1,476 24Telephone 3,518 3,491 27Postage 300 170 130Dues and Subscriptions 300 308 (8)Printing 3,7803,780Board of Civil Authority 3,972 5,040 (1,068)Election Workers 328 2,6723,000BeA Appeals/Abatements 3,350 2,981 369Office Equipment Maintenance 2,300 1,911 389Travel and Training 215,918 202,814 13,104Total City Clerk General Ledger/Payroll: 85,540 88,053 (2,513)Salaries Permanent 3,200 2,986 214Leave Time Turn-In 3,200 1,874 1,326Overtime 175175Taxable Fringe Benefits 7,033 6,903 130Social Security 2,000 1,891 109Office Supplies 400 295 105Telephone 2,000 2,227 (227)Postage 400 15 385Dues and Subscriptions The accompanying notes are an integral part of these financial statements -58 102 City of South Burlington, Vermont Schedule of Revenue and Expenditures Budget (Non-GAAP Budgetary Basis) and Actual General Fund For The Year Ended June 30, 2009 Budget Printing $ 1,050 $ Auditing 8,000 Equipment Contract/Maintenance 750 Computer Services 8,500 Travel and Training 1,350 TC?tal General Ledger/Payroll 123,598 Assessing and Tax Collection: Salaries -Permanent 109,989 Leave Time Turn-In 800 Overtime 600 Taxable Fringe Benefits 300 Social Security 8.475 Office Supplies 1,505 Advertising 400 Telephone 650 Postage 3,900 Dues and Subscriptions 600 Printing 2,800 Legal Services -Tax Collection 1,500 Consulting/Assessing Other 500 Equipment Maintenance 300 Computer Maintenance 2,750 Travel and Training 2,000 Total Assessing & Tax Collection 137,069 Planning/Design Review: Salaries ~ Permanent 181,830 Salaries -Other 4,500 Leave Time Turn-In 3,800 Overtime 1,000 Taxable Fringe Benefits Social Security 13,986 Office Supplies 4,000 Gasoline Advertising 3,500 Telephone 1,800 Postage 3,500 Dues and Subscriptions 1,200 Printing 5,000 Actual 6,571 255 17,646 1,296 130,012 110,355 244 8,370 1,053 591 3,957 871 1,630 2,685 370 763 851 131,740 175,486 3,729 2,389 2,462 1,998 13,861 3,339 30 2,259 1,558 2,834 1,042 The accompanying notes are an integral part of these financial statements -59 103 Schedule 2 Variance Favorable (Unfavorable) $ 1,050 1.429 495 (9,146) 54 {6.414) (366) 800 600 56 105 452 400 59 (57) (271) 1,170 (1,185) 500 (70) 1,987 1.149 5,329 6,344 771 1,411 (1,462) (1,998) 125 661 (30) 1,241 242 666 158 5,000 Schedule 2 City of South Burlington, Vermont Schedule of Revenue and Expenditures Budget (Non-GAAP Budgetary Basis) and Actual General Fund For The Year Ended June 30,2009 Variance Favorable Budget Actual (Unfavorable) $ 3,500 $ 53 $ 3,447Maps 38,367 (13,367)25,000 5,000 3,438 1,562Legal Services Consulting Fees 9,275 9,185 90Planning Commission Equi pment Contracts 3',500 3,465 35 Travel and Training 7,000 1,493 5,507 277,391 266,988 10,403Total Planning Natural Resources: 200 200Dues and Subscriptions 200 159 41Educational Programs 1,750 400 1,350Special Projects 200 200Printing 500 500Travel and Training 2,850 759 2,091Total Natural Resources Fire Department: 803,624 893,182 (89,558)Salaries -Permanent 26,000 23,017 2,983Salaries -Other 2,000 4,740 (2,740)Leave Time Turn-In 131,000 223,018 (92,018)Overtime Salaries 2,000 448 1,552Taxable Fringe Benefits 73,950 86,331 (12,381)Social Security A r.'1"\ ",#",)"1"\ ..c·-,n "...,,, I"'" "',.,"',1/0,£'£ \LC ,~.,).,)JI;:}U,.,).,)~Group Health Insurance 2,070 2,400 (330)Group Life Insurance 12,444 15,105 (2,661 ) Group Dental Insurance 158,076 161,103 (3,027)Pension 1,200 1,905 (705)Office Supplies 108 (108)Late Charges 1,541 (1,541)Medical Supplies 716 (716)Oxygen 1,000 2,164 (1,164)Vaccinations 300 313 (13)Rehab Supplies 4,000 1,366 2,634Station Operating Supplies 420 181 239Maintenance Tools 10,800 11,030 (230)Work Uniforms 2,000 2,215 (215)Fire Fighting Clothing (376)1,000 1,376Vehicle Toolsrrires Gas 1,300 1,923 (623) 14,500 18,121 (3,621)Diesel Fuel The accompanying notes are an integral part of these financial statements -60 104 City of South Burlington, Vermont Schedule 2 Schedule of Revenue and Expenditures Budget (Non-GAAP Budgetary Basis) and Actual . General Fund For The Year Ended June 30, 2009 Oil Films and Books Fire Prevention Materials Fire ExtingUishers Airpacks Maintenance Telephone Postage Dues and Subscriptions Liability Insurance Programs Maintenance -Fire Station Laundry and Bedding Radio Repair Vehicle Maintenance and Repair Equipment Maintenance and Repair Conferences Training Schools Training Equipment Recruiting and Testing Utilities -Buildings Total Fire Department Po!ic.e Department: Salaries -Permanent Salaries -Other Leave Time Turn-In Overtime Salaries Taxable Fringe Benefits Social Security Nontaxable Fringe Benefits Disability Insurance Group Health Insurance Group Life Insurance Group Dental Insurance Pension ICMAMatch Office Supplies Late Charges Range Supplies Variance Favorable Budget Actual (Unfavorable) $ 225 $ 691 $ (466) 1,650 884 766 3,500 2,425 1,075 225 244 (19) 4,000 6,813 (2,813) 9,000 10,253 (1,253) 350 752 (402) 1,500 713 787 115,280 124,937 (9,657) 20 (20) 7,000 14,430 (7,430) 1,200 213 987 750 2,142 (1,392) 19,500 28,950 (9,450) 5,000 5,018 (18) 1,500 296 1,204 5,000 1,375 3,625 750 1,375 (625) 1,000 206 794 30,000 37,532 !7,532) 1,605,453 1,869,844 {264,391) 2,510,739 2,416,575 94,164 24,224 12,924 11,300 12,000 10,401 1,599 195,158 257,581 (62,423) 8,650 6,243 2,407 209,772 206,330 3,442 4 (4) 8,928 9,919 (991) 496,851 486,111 10,740 6,624 7,332 (708) 44,892 42,624 2,268 469,163 478,147 (8,984) 4,406 4,439 (33) 10,500 9,950 550 4 (4) 5,900 4,328 1,572 The accompanying notes are an integral part of these financial statements -61 105 City of South Burlington. Vermont Schedule 2 Schedule of Revenue and Expenditures Budget (Non-GAAP Budgetary Basis) and Actual General Fund For The Year Ended June 30, 2009 Radio Supplies Investigation Supplies Youth Services Supplies Traffic Unit Supplies Emergency Management Supplies K-9 Supplies Janitorial Supplies Clothing Supplies Tires Gas and Oil Telephone/Alarms Postage Dues and Subscriptions Liability Insurance Investigation Services Crime Prevention C.U.S.1. Match Maintenance -Building Uniform Cleaning Office Equipment Maintenance Radio Equipment Maintenance Vehicle/Equipment Repair Terminal Operating System Equipment Maintenance Computer Server Audit Legal Services Contracted Services Animal Control Contract Accreditation Conferences In-Service Training Recruiting and Testing Tuition Reimbursement Utilities -Building Total Police Department Highway Dep~rtment: Salaries -Permanent Salaries -Other Variance Favorable Budget Actual (Unfavorable) $ 500 $ $ 500 7,000 7,310 (310) 6.500 3.862 2,638 800 930 (130) '50O 252 248 12,000 11,279 721 2,500 1,584 916 38.000 16,045 21,955 12,000 7,096 4.904 74,000 62,529 11,471 24,000 23,888 112 2,500 2,125 375 4,000 4,105 (105) 105,607 116,985 (11,378) 1,500 649 851 5,500 4,856 644 (32.019) (32,020) 1 22,000 19,465 2,535 12.300 14,726 (2,426) 2,400 3,246 (846) 10,000 9,178 822 28,000 35,583 (7,583) 17,500 13,728 3,772 2,500 1,123 1,377 49,595 36,425 13,170 4,000 4,000 10,000 9,057 943 16,480 17,202 (722) 8,100 6,650 1,450 3,800 3.029 771 20,000 17,917 2,083 12,000 4,135 7,865 1,000 1,000 14,500 16.897 (2,397) 4,506,870 4.392,748 114,122 493,898 520,185 (26,287) 3,097 (3,097) The accompanying notes are an integral part of these financial statements -62 106 City of South Burlington, Vermont ~chedule 2 Schedule of Revenue and Expenditures Budget (Non-GAAP Budgetary Basis) and Actual General Fund For The Year Ended June 30, 2009 Leave Time Turn-In Overtime Salaries Taxable Fringe Benefits Social Security Drug/Alcohol/Physical Testing Disability Insurance Group Health Insurance Group Life Insurance Group Dental Insurance Pension ICMA Match Office Supplies Traffic Light Supplies Sign Supplies City Highways Material Road Striping Salt, Chloride and Sand Building Supplies Vaccinations Work Uniforms/Clothing Vehicle Repairs Gasoline Oil Diesel Fuel Fuel Surcharge -Deliveries Advertising Telephone Liability Insurance Bui/ding Maintenance Hydrant Maintenance Tree Care Legal Services Equipment Rental Office Equipment Maintenance Travel and Training Utilities -Garage Traffic Lights Variance Favorable Budget Actual (Unfavorable) $ 12,000 $ 17,107 $ (5,107) 45,000 40,788 4,212 1,500 1,140 360 51,374 45,781 5,593 800 581 219 2,976 4,354 (1,378) 155,449 233.847 (78,398) 2,208 2.538 (330) 18.972 19,468 (496) 85,281 89,306 (4,025) 23.000 28,398 (5,398) 2,000 2,652 (652) 15,000 29,314 (14,314) 4,500 5,332 (832) 20,000 11,876 8,124 24,000 64,546 (40,546) 85,000 84,829 171 500 864 (364) 100 100 18,405 10,896 7,509 72,500 76,858 (4,358) 13,000 12.260 740 1,600 3,646 (2,046) 34,000 32.911 1,089 1,326 (1,326) 67 (67) 5,781 6,570 (789) 89,732 97,611 (7,879) 14.000 23,847 (9,847) 110 140 (30) 8,000 5,376 2,624 1,000 2,234 (1,234) 600 2,881 (2,281) 600 597 3 3,500 290 3,210 23,000 30,790 (7,790) 30,000 32,404 (2,404) The accompanying notes are an integral part of these financial statements -63 107 Schedule 2 City of South Burlington, Vermont Schedule of Revenue and Expenditures Budget (Non-GAAP Budgetary Basis) and Actual General Fund For The Year Ended June 3D, 2009 / Stormwater Utilities Total Highway Department Recreation Administration: Salaries -Permanent Leave Time Tum-In Taxable Fringe Benefits Social Security Nontaxable Fringe Benefits Office Supplies Late Charges Telephone Postage Dues and Subscriptions Scholarships Printing Equipment ContracUMaintena nce Travel and Training Total Recreation Administration Other Recreation Programs: Miscellaneous Programs Red Rocks Park Faciiiiies Leisure Arts Special Activities Total Other Recreation Programs Community Library: Leave Time Tum-In Library Director Children Librarian Community Assistants Vacation/Substitutes Community Aides Office Manager/Circulation Social Security leMA Match Supplies Late Charges Variance Favorable Budget Actual (Unfavorable) $ 120,000 $ 118.803 $ 1,197 1,479,386 1,665,510 (186,124) 184,708 183.697 1,011 9,000 9,137 (137) 6,750 6,643 107 (55)14,819 14,874 288 (288) 3,200 3,227 (27) 4 (4) (76)1,400 1,476 1,300 1,206 94 625 390 235 1,000 1,000 2,500 2,500 2,695 2,563 132 2,900 2,898 2 994230,897 229,903 41,703 35,947 5,756 31,239 27,312 3,927 """,,",,n\.... .. -," .. f;,13,446 l"t,' O"t \ i,.J';:)O} 26,498 21,839 4,659 (78)15,536 15,614 128,422 115,496 12,926 404404 (240)57,599 57,839 24,571 24,732 (161 ) 12,952 11,972 980 7,418 7,405 13 68,562 67,090 1,472 36,733 36,937 (204) 15,93.0 16,099 (169) 7,241 6,409 832 4,500 4,563 (63) 40 (40) The accompanying notes are an integral part of these finandal statements -64 108 City of South Burlington, Vermont Schedule of Revenue and Expenditures Budget (Non-GAAP Budgetary Basis) and Actual General Fund For The Year Ended June 30, 2009 Books -Adult Books Children Audiovisual -Adult Audiovisual -Children Program Supplies 'Bla,!chette Expenditures Photocopies Advertising Telephone Postage Dues and Subscriptions Online and Print Subscriptions School Use Programs Service to Shut-Ins Printing Equipment Maintenance Computer Operations Travel and Training Total Library Park Maintenance: S~I~ri~$ -Perm~llent Salaries -Other Leave Time Turn-In Overtime Salaries Social Security Disability Insurance Group Health Insurance Group Life Insurance Group Dental Insurance Pension ICMA Match Park Supplies Grounds Maintenance Cemetary Supplies Recreation Path Supplies Total Park Maintenance Budget Actual $ 12,878 $ 13,650 7,550 6,907 3,000 3,388 525 641 1,100 752 6,900 6,510 1,150 (434) 320 720 1,300 1,417 270 350 3,347 3,022 71,869 71,869 4,700 4,228 75 42 200 85 2,708 1,200 1,109 355,402 347,093 106,518 118,650 14,000 5,648 1,000 833 2,000 5,065 10,902 8,028 744 704 21,299 30,469 552 450 2,688 1,723 18,314 19,178 3,600 4,170 13,000 11,886 32,609 32,609 300 317 2,000 773 229,526 240,503 The accompanying notes are an integral part of these financial statements -65 109 Schedule 2 Variance Favorable (Unfavorable) $ (772) 643 (388) (116) 348 390 434 830 720 (117) (80) 325 472 33 200 (85) 1,599 1,049 8,309 (12,132) 8,352 167 (3,065) 2,874 40 (9,170) 102 965 (864) (570) 1,114 (17) 1,227 {10,977) Schedule 2 City of South Burlington, Vermont Schedule of Revenue and Expenditures Budget (Non-GMP Budgetary Basis) and Actual General Fund For The Year Ended June 30,2009 Variance Favorable Budget Actual (U nfavorable) Other Operating Entities: $ 129,850 $ 132,783 $ (2,933)County Court 52,000 52,000Winooski Valley Park 335,486 335,486C.C.T.A. . 16,625 16,625Regional Planning 15,978 15,978MetropOlitan Planning 549,939 552,872 (2,933)Total Other Operating Entities Debt Service -Principal: 2,9042,904City Manager Equipment Notes (155)1,973 2,128Clerk Photocopier Lease 2,105 2,593 (488)Recreation Lease 2,546 2,769 (223)C/Library Photocopier Lease 5,5005,500Fire Equipment Note 42,456 26,546 15,910Police Equipment Note 5,000 3,600 1,400Police Equipment Leases 76,782 129,922 (53,140)Highway Equipment Note (8)98,560 98,568Public Works Facility Bond 22,500 22,508 (8)Kennedy Drive Reconstruction (8)22,500 22,508Lime Kiln Bridge (5)30,000 30,005Fire Building Improvements 130,000 130,000Emergency Center 35,000 35,000Parkland 1992 Bond 40,000 40,000Parkland/Brand Farm (28,321 ) 517,826 546,147Total Debt Service -Principal Debt Service Interest: 2,052 (2,052)Police Equipment Note 16,039 18,716 (2,677)Highway Equipment Note 65,488 65,494 (6)Public Works Facility Bond (49)16,305 16,354Kennedy Drive Reconstruction 16,305 16,354 (49)Lime Kiln Bridge 21,863 21,802 61Fire Building Improvements 23,277 23,277Emergency Center 10,330 10,330Parkland 1992 Bond 12,465 12,465Parkland/Brand Farm 182,072 186,844 (4,772)Total Debt Service -Interest 530,920 355,369 175,551Capital Projects The accompanying notes are an integral part of these financial statements -66 110 City of South Burlington, Vermont Schedule 2 Schedule of Revenue and Expenditures Budget (Non-GAAP Budgetary Basis) and Actual General Fund For The Year Ended June 30, 2009 Variance Favorable Budget Actual (Unfavorable) Transfers Out: City Clerk $ $ 133 $ (133) Open Spaces 265,500 265,500 Fire Department 7 (7)Safer Grant 75,284 (75,284) ~olice Department 1,099 (1,099) Ambulance Service 201,893 201,893 Recreation Programs 5,000 (5,000) Total Transfers Out 467,393 548,916 {B1,523) TOTAL EXPENDITURES 12,733,097 13,093,094 {359,997) EXCESS OF REVENUES OVER (UNDER) EXPENDfTURES $ 244,757 $ 244,757 The accompanying notes are an integral part of these financial statements -67 111 City or South Burlington, Vermont Combining Balance Sheet Special Revenue Funds June 30. 2009 Schedule 3 (page 1 of 8) Community Development Fund Sewer Imp,act Fee Fund Project DARE Fund Police Forfeiture Fund Bianchi Ruling Fire Off Duty Work Recreation Impact Fees Fund Subtotals ASSETS Current Assets: Cash Accounts Receivable Due From Other Governments Due From Other Funds Total Current Assets $ 3 3 $ 1,721.642 1,721,642 $ 3,551 3,551 $ 33,410 $ 41,479 41,479 $ 1,425 1,425 $ 17.792 $ 1,819,302 1,819,302 TOTAL ASSETS $ 3 $ 1,721,642 $ 3,551 $ 33,410 $ 1,425 $ 17.792 $ 1,819,302 ....... IV LIABILITIES AND FUND BALANCES Liabilities: Accounts Payable Accrued Expenses Due to Other Funds Total Liabilities $ 830 830 $ 225 $ 225 $ 3,544 3,544 $ 3,000 $ 3,225 4.374 7,599 Fund Balances: Reserved Unreserved Total Fund Balances (827) 1,721,642 1,721,642 3,551 3.551 33.185 41.479 41,479 (2,119) 14.792 14.792 1.814,649 (2.946) 1.811.703 TOTAL LIABILITIES & FUND BALANCES $ 3 $ 1.721,642 $ 3,551 $ 33,410 $ 41,479 $ 1,425 $ 17,792 $ 1.819,302 The accompanying notes are an integral part of these financial statements ~ 68 ¥ City Clf South Burlington. Vermont Combining Balance Sheet Special Revenue Funds Schedule 3 (page 20!8) June 30. 2009 Highway Impact Fees Fund Williston Road -SfW Study Clerks' Computerization Special Needs Assessment Fund Records Preservation School Impact Fees Police Off Duty Fund Subtotals ASSETS Current Assets; Cash Accounts Receivable $ 184,331 $ 28,340 $ 41.709 $ 1,204 $ 96,028 $ 265,961 $ 9,492 $ 627,065 Due From Other Governments 41,190 41,190 Due From other Funds Total Current Assets 184,331 28,340 41,709 96,028 265.961 ~8,255 TOTAL ASSETS $ 184,331 $ 41,709 $ 1,204 $ 98,028 $ 265,961 $ 668,255 w LIABILITIES AND FUND BALANCES Liabilities: Accounts Payable Accrued Expenses Due to Other Funds Total Liabilities $ 21,44~ 21,442 $ 15,160 15,160 $ 258 17,908 18,166 $ 15,160 258 39.350 54,768 Fund Balances: Reserved Unreserved 184,331 6,8~~8 41,709 1,204 80,868 265,961 32,516 613,487 Total Fund Balances 184,331 6,898 41,709 1,204 80,868 265,961 32,516 613,487 TOTAL LIABILITIES & FUND BALANCES $ 184,331 $ 28,340 $ 41,709 $ 1,204 $ 96,028 $ 265,961 $ 50,682 $ 668,255 The accompanying notes are an integral part of these financial statements -69 City of South Burlington, Vennont Cc.mbining Balance Sheet Special Revenue Funds June 30, 2009 Schedule 3 (page 3 of8) Canine Unit Local Options! Rooms/ Meals Tal{ Dorset Street H2O Milot Road Opening Impact Fees Fire Act 2004 MPG- City Center Design Healthy Homes Subtotals ASSETS Current Assets: Cash Accounts Receivable Due From Other Governments Due From Other Funds Total Current Assets $ 5,000 5,000 $ 706,1:)9 206,5:39 215,9:31 1,128,609 $ 15,408 15,408 $ 96,435 96,435 $ $ 13,367 13,367 $ 904 904 $ 837,253 206,539 215,931 1,259,723 TOTAL ASSETS $ 5,000 $ 1,128,609 $ 15,408 $ 96,435 $ $ 13,367 $ 1,259,723 ..f:=r. LIABILITIES AND FUND BALANCES Liabilities: Accounts Payable Accrued Expenses Due to Other Funds Total Liabilities $ $ $ 3,365 $ 3,365 $ 34,308 34,308 $ 39,482 . 39,482 $ $ 3,365 73,790 77,155 Fund Balances: Reserved Unreserved Total Fund Balances 5,000 5,000 1,128,609 1,128,609 15,408 __15,408 93,070 __93,q70 (34,308) (34,30~ (26,115) ~~'!.~) 904 1,242,991 ~60,423) 1,182,568 TOTAL LIABILITIES & FUND BALANCES $ 5,000 $ 1,128,609 $ 15,408 $ 96,435 $ $ 13,367 $ 904 $ 1,259,723 The accompanying notes are an integral part of these financial statements -70 City of South Burlington, Vermont Combining Balance Sheet Special Revenue Funds Schedule 3 (page 4 of8) June 3D, 2009 COPS Block Grant V Reparativl~ Board Freeman Fund Library Fire Impact Fee Field Use Impact Fees Storm Water Utilities COPS Block Grant VII Subtotals ASSETS Current Assets: Cash Accounts Receivable $ 12,015 $ 1,647 $ 4,081 $ 73,700 $ 14,486 $ 20,866 $ 126,795 Due From Other Governments Due From Other Funds Total Current Assets 12.015 __. 1,6~~ 4,081 73.700 14,486 $ 20,866 126,795 TOTAL ASSETS $ 12,015 $ 1,647 $ 4,081 $ 73,700 $ 14,486 $ 20,866 $ 126,795 ..... VI LIABILITIES AND FUND BALANCES liabilities: Accounts Payable Accrued Expenses Due to Other Funds Total Liabilities $ 8,151 8,151 $ $ $ $ 7,815 219 8,034 $ 270,799 270,799 $ 14,307 14,307 $ 7,815 219 293,257 301.291 Fund Balances: Reserved Unreserved Total Fund Balances 3,864 3,864 1,647 1,647 4,081 4,081 73,700 73,700 6,452 6,452 (270,799) ~270,799) 6,559 96,303 ~270,799) (174,496) TOTAL LIABILITIES & FUND BALANCES $ 12,015 $ 1,647 $ 4,081 $ 73,700 $ 14,486 $ $ 20,866 $ 126,795 The accompanyin!J notes are an integral part of these financial statements -71 City of South Burlington, Vermont Schedule 3 Combining Balance Sheet (page 5 of8) Special Revenue Funds June 30, 2009 Cll LaCross Cll City Center -Cll Arts Fire Act Summer Fields Specific Potash Council Tree Grant Program Upgrade Outlays Restoration Grant Replacement (FEMA) Subtotals ASSETS Current Assets: Cash $ 200 $ 4,000 $ 4,108 $ 625,000 $ 155 $ 11,888 $ 125,759 $ 771,110 Accounts Receivable Due From Other Governments Due From Other Funds Total Current Assets 200 4,000 4,108 625,000 155 11,888 125,759 771,110 TOTAL ASSETS $ 200 $ 4,000 $ 4,108 $ 625,000 $ 155 $ 11,888 $ 125,759 $ 771,110 LIABILITIES AND FUND BALANCES 0\ Liabilities: Accounts Payable $ Accrued Expenses Due to Other Funds $ 157,646 $ 150,006 307,652 Total Liabilities $ $ $ 157,646 $ $ 150,006 307,652 Fund Balances: Reserved 200 4,000 4,108 467,354 155 11,888 487,705 Unreserved (24,247) {24,247) Total Fund Balances 200 4,000 4,108 467,354 155 11,888 (24,247) 463,458 TOTAL LIABILITIES &FUND BALANCES $ 200 $ 4,000 $ 4,108 $ 625,000 $ 155 $ 11,888 $ 125,759 $ 771,110 The accompanyin!~ notes are an integral part of these financial statements -72 City o'f South Burlington, Vermont Schedule 3 Combining Balance Sheet (page 60(8)Special Revenue Funds June 30, 2009 Homelan::! EPA VermontGovernor Security Youth Demonstration Great Skiing lawAwareness Grant Baseball Grant Escape Program Enforcement Subtotals ASSETS Current Assets: Cash $ 38,876 $ 2,675 $ 9,352 $ 56,693 $ 107,596Accounts Receivable Due From Other Governments $ 9,875 9,875Due From Other Funds Total Current Assets __9,875 38,876 $ $ 2,675 9,352 56,693 117,471 TOTAL ASSETS 9,875 $ $$ 38,876 $ $ $ $ $2,675 9,352 56,693 117,471 LIABILITIES AND FUND BALANCES "-J Liabilities: Accounts Payable $ 48 $ 6,809 $ 6,857Accrued Expenses Due to Other Funds $ 42,495 48,519 $ 55,607 146,621Total Liabilities $ 42,495 48 55,328 $ $ 55,607 153,478 Fund Balances: Reserved 9,875 2,675 9,352 1,086 22,988Unreserved (3,6~ (48) (55,328) (58,995)Total Fund Balances 9,875 (3,6~ (48) (55,328) 2,675 9,352 1,086 (36,007) TOTAL LIABILITIES & FUND BALANCES $ 9,875 $ 38,876 $ $ $ 2,675 $ 9,352 $ 56,693 $ 117,471 The accompanyirg notes are an integral part of these financial statements -73 City of South Burlington. Vermont Combining Balance Sheet Special Revenue Funds June 30, 2009 Schedule 3 (page 7 orB) STAG (EPA) Grant BYFAE Jag Grant Jewish Writers Market Street Public Art- City Center Homeland Security Technical Rescue MPG FY08 Growth Center Subtotals ASSETS Current Assets: Cash Accounts Receivable Due From Other Governments Due From Other Funds Total Current Assets $ 347,401 347,401 $ $ 123 123 $ 253,102 253,102 $ 34,457 34,457 $ 54,986 54.986 $ 4,794 4,794 $ 694,863 694,863 TOTAL ASSETS $ 347,401 $ $ 123 $ 253,102 $ 34,457 $ 54,986 $ 4,794 $ 694,863 (Xl LIABILITIES AND FUND BALANCES Liabilities: Accounts Payable Accrued Expenses Due to Other Funds Total Liabilities $ 341,157 341,157 $ 512 8,765 9.277 $ 227 293,920 $ 294,147 $ 133,861 133.861 $ 59,706 59,706 $ 9,046 9,046 $ 739 __846,455 847,194 Fund Balances: Reserved Unreserved Total Fund Balances TOTAL LIABILITIES & FUND RALANCES 6.244 6,244 $ 347,401 $ (9,277) (9,277) 123 $ 123 (41,045) (41,045) $ 253,102 (99,404) (99,404) $ 34,457 $ {4,720) (4,720) 54,986 (4,252) (4,252) $ 4,794 6,367 (158,698) (152.331) $ 694,863 The accompanying notes are an integral part of these financial statements .. 74 City of South Burlington, Vermont Combining Balance Sheet Special Revenue Funds June 3D, 2009 Schedule 3 (page 8 0(8) South Village Rec Impact Mobile Data Terminals Butler Farms Pond MPG FY09 Plan Update" Highway Safety Grant FlO Safer Grant CIL Resource Sharing Grant Subtotals Totals ASSETS Current Assets: Cash Accounts Receivable Due From Other Govemments Due From Other Funds Total Current Assets $ 16,195 16,195 $ 50,711 $ 3,200 3,200 $ 439 439 $ 171,996 65,983 237,979 $ 265 $ 242,806 65,983 308,789 $ 5,226,790 41,190 282,397 215.931 _ ..~.l66,308 TOTAL ASSETS $ 50,711 $ 3,200 $ 439 $ 237,979 $ 265 $ 308,789 $ 5,766,308 \0 LIABILITIES AND FUND BALANCES Liabilities: Accounts Payable Accrued Expenses Due to Other Funds Total liabilities $ $ 4.346 60,413 64.759 $ 35,228 35,228 $ 1,260 1,260 $ 12.927 12,927 $ 7,291 269.656 276,947 $ $ 5,606 7,291 378,224 391,121 $ 42,767 7,768 2,089.723 2,140,258 Fund Balances: Reserved Unreserved Total Fund Balances 16,195 16,195 (14,048) (14,0~ (35,228) (35,228) 1,940 1,940 (12,488) (12,488) (38,968) (38,968) 265 265 18,400 (100,732) (82,332) 4,302,890 (676,840) 3,626,050 TOTAL LIABILITIES & FUND BALANCES $ 16,195 $ 50,711 $ $ 3,200 $ 439 $ 237,979 $ 265 $ 308,789 $ 5,766,308 The accompan~(ing notes are an integral part of these finanCial statements -75 ---- IV o ~ Williston Road-SNV Study REVENUES: Intergovernmental $ 5,538 Charges for Services Local Options Tax Gifts, Reimbursements. Matching Funds TOTAL REVENUES 5,538 EXPENDITURES: General Government Public Safety Streets and Highways 2,095 Community Development Development Other Entities TOTAL EXPENDITURES 2,095 EXCESS OF REVENUES OVER (UNDER) EXPENDITURES 3,443 Other Financing Sources (Uses): Transfers In Transfer Out Total Other Financing Sources (Uses) EXCESS OF REVENUES AND OTHER SOURCES OVER (UNDER) EXPENDITURES AND OTHER USES 3,443 FUND BALANCES -July 1, 2008 3,455 FUND BALANCES -June 30, 2009 $ 6.898 City of South Burlington, Vermont Cc'mbining Statement of Revenues. Expenditures and Changes in Fund Balances Special Revenue Funds For The Year Ended June 30, 2009 Schedule 4 (page 1 of 8) Community Development Fund Recreation Development Fund Sewer Impact !ree Fund Project DAR.E. Fund Police Forfeiture Fund Bianchi Ruling Natural Resources Wetlands Fund Fire Off-Duty Work Recreation Impact Fees Fund Highway Impact Fees Fund Subtotals REVENUES: Intergovemmental Charges for Services Local Options Tax Gifts. Reimbursements, Matching Funds $ 8,014 $ 207,695 $ 2,857 $ 8.693 $ 5,902 $ 594 $ 48.349 $ 152,376 $ 16,707 494.916 2,857 TOTAL REVENUES 8.014 .::.$____ __2B7.695 2.857 8,693 5,902 594 48.349 152.376 514,480 EXPENDITURES: General Government Public Safety Streets and Highways Community Development Development Other Entities 25,212 3,504 1,937 716 662 65,900 1,490 6.103 1,490 91,112 1 716 TOTAL EXPENDITURES 25,212 3,504 1,937 716 662 65.900 1,490 99,422 EXCESS OF REVENUES OVER (UNDER) EXPENDITURES (17,~98) (1) __2137,695 __--->-C6--'4-'..J7) 6,756 5,902 __-'>.(7:....:1=6) (68) (17,551) 150.886 415.058 Other Financing Sources (Uses): Transfers In Transfer Out Total Other Financing Sources (Uses) (2,107) ___..>.:;(2:.<..,1;..;;;0-,7) 283 __~ ____~(9~,7~5~9} (9,759) ____ _____ (115,392) (115,392) (621,484) (621,484) 283 (748,742) (748,459) EXCESS OF REVENUES AND OTHER SOURCES OVER (UNDER) EXPENDITURES AND OTHER USES (17,198) (2,108) 2:17.978 (647) 6,756 (3,B57) (716) (68) (132,943) (470,598) (333,401) FUND BALANCES -July 1, 2008 16,371 __--"2:!.-,1:..o;0.;:..6 ~33,664 4,198 26.429 45,336 716 ___.>=(2=,0:..::.5-'J1) 147.735 654.929 2,329,435 FUND BALANCES -June 30,2009 $ ~.:::.$---L.!l21.642 $ 3.551 $ 33,185 $ 41.479 ~$____ $ (2.119) $ 14,792 $ 184.331 $ 1,996,034 The accom~anying notes are an integral part of these financial statements -76 City of South Burlington, Vermont Schedule 4Combining Statement of Revenues, Expenditures (page 2 of 8)'~nd Changes In Fund Balances Special Revenue Funds For The Year Ended June 30, 2009 Special Needs City Center Police LocalOptionslClerks' Ass,assment Records School Community Off-Duty Canine Rooms!Computerization Fund Preservation Impact Fees Development Fund Unit Meals Tax Subtotals $ 26,833 $ $ 5,538431 $ 27,222 $ 74,486 $ 41.038 170,010 $ 811,094 811,094 __-..,.;2:::.;6""',8::;,;3=3 _~ 27,222 ~.::.$____ 41,038 $ 81 i ,094 986.642 16,309 43,467 276,586 336,362 21,242 21,242 2,095215.199 215,199 16,309 43,467 215,199 21,242 276,586 574,898 ___1,-,,0-,-,,5=2...:..4 _~ (16,245) (140,713) ____ 19,796 534,508 ___4_11~ 31,574 31,574 31,574------~"""----31,574 10,524 431 (16.245) (140,713) 31,574 19,796 534,508 443,318 __---'3:...:1"-.1:...::8~5 --1.11.. 97.113 406,674 (31.574} 12,720 5,000 594,101 1,119,447 $ 41.709 L~$ 80,868 $ 265,961 ..:;.$____ $ 32,516 $ 5,000 $ 1,128,609 $ 1,562.765 The accompanying notes are an integral part of these financial statements -77 City of South Burlington, Vermont Ccmbining Statement of Revenues, Expenditures and Changes in Fund Balances Special Revenue Funds For The Year Ended June 30, 2009 Schedule 4 (page 3 or 8) Police Dept. New Uniforms Dorset Street H2O Milot Airport Park'Nay Co-Gen Stud~ Southeast Quadrant Road Opening ImJ!actFees Fire Act 2004 MPG City Center Design Healthy Homes srw Projects Grant Phase II COPS Block Grar.tV Subtotals REVENUES: Intergovernmental Charges for Services Local Options Tax Gifts, Reimbursements, Matching Funds $ 8,873 $ 1.764 L 9,359 $ 69.250 $ 8,873 71.014 _ .. 9.359 TOTAL REVENUES ~73 -----.l.L6! __9.359 $ 69,250 $ $ $ $ $ 89.246 -" "" "" EXPENDITURES: General Government Public Safety Streets and Highways Community Development Development Other Entities --- 7,178 5,346 850 7,178 5,346 850 TOTAL EXPENDITURES ---7,178 5,346 850 13,374 EXCESS OF REVENUES OVER (UNDER) EXPENDITURES 8,873 1,764 __9,359 __6~2LQ72 (5,346) (850) 75,872 Other Financing Sources (Uses): Transfers In Transfer Out Total Other Financing Sources (Uses) 1,099 1,099 --- 72,975 72,975 (179.774) (179,774) 802 802 74.676 (179,774) (104,696) EXCESS OF REVENUES AND OTHER SOURCES OVER (UNDER) EXPENDITURES AND OTHER USES 9,972 1,764 9,359 72.975 (117,702) (5.346) (850) 802 (29,026) FUND BALANCES -July 1, 200B (9.972) 13,644 --19.359) {72,975) ~772 (34,306) (20.769) 1.754 (802) 3,864 81,849 FUND BALANCES June 30, 2009 $ -.-.------...$ 15,408 $_---$ $ 93,070 $ (34,308) :$ (26,115) $ 904 $ $ 3,864 $ 52,823 The accompanying notes are an integral part of these financial statements -78 City of South Burlington, Vermont Combining Statement of Revenues, Expenditures and Changes in Fund Balances Schedule 4 (page 4 o(8) Special Revenue Funds For The Year Ended June 30. 2009 Reparative Board Freeman Fund- Libra!}' Fi-e Impact Foe Field Use Impact Fees Storm Water Utilities COPS Block Grant VII GIL Summer Prollram LaCross Fields UJ!grade C/l Specific Outlals City Center Potash Restoration Subtotals REVENUES: Intergovernmental Charges for Services Local Options Tax $ 15,400 $ 2,000 21,685 $ 100 $ 1,174 $ 2,100 38,259 Gifts. Reimbursements, Matching Funds $ 21 ---21 TOTAL REVENUES $ 21 __15,400 23,685 $ $ 100 $ 1,174 $ __4_0,380 EXPENDITURES: General Government Public Safety 4,353 693 45,929 50,975 ..... "" W Streets and Highways Community Development Development 33,559 2,575 36,134 Other Entities --- TOTAL EXPENDITURES 4,353 ---33,559 693 2,575 45,929 ~109 EXCESS OF REVENUES OVER (UNDER) EXPENDITURES (4,353i 21 __15.400 (9,874) {693) 100 (1,401) (45,929) !46,729) Other Financing Sources (Uses): Transfers In Transfer Out Total Other FInancing Sources (Uses) ---1117,083) ---1117,083) 100,000 100,000 625,000 625,000 725,000 (117,083) ~7,917 EXCESS OF REVENUES AND OTHER SOURCES OVER (UNDER) EXPENDITURES AND OTHER USES {4,353} 21 (101.683) (9,874) 99,307 100 (1,401) 579,071 561,188 FUND BALANCES -July 1, 2008 6,000 ___4_.0.~ __175.383 16,326 (370.106) 6,559 100 4,000 5,509 {111,717) {263,886) FUND BALANCES -June 30, 2009 $ 1,647 $ 4,OB1 _$__73,700 $ 6.452 $ {270.799) $ 6,559 $ 200 $: 4,000 $ 4,108 $ 467,354 $ 297,302 The accom~.anylng notes are an integral part of these financial statements 79 ---- ---- REVENUES: Intergovernmental Charges for Services Local Options Tax Gifts, Reimbursements, Matching Funds TOTAL REVENUES EXPENDITURES: General Government Public Safety Streets and Highways Community Development Development~ Other Entities TOTAL EXPENDITURES EXCESS OF REVENUES OVER (UNDER) EXPENDITURES Other Financing Sources (Uses): Transfers In Transfer Out Total Other Financing Sources (Uses) EXCESS OF REVENUES AND OTHER SOURCES OVER (UNDER) EXPENDITURES AND OTHER USES FUND BALANCES -July 1,2008 FUND BALANCES -June 30, 2009 Humanities Book Discussion $ 180 180 (180) (180) --.~ $ City of South Burlington, Vennont Combining Statement of Revenues, Expenditures and Changes in Fund Balances Special Revenue Funds For The Year Ended June 30,2009 C/LArts Fire Act Homeland Council Tme Grant Governor Help America Security Grant Reelacement (FEMA) Awareness Vote Grant $ 19,071 $ L 19,071 $ $ 3,980 10,160 100 __3,980 ~60 ~ ______(3.980) 8,911 (100) 133 133-_._- (3,980) 6,911 33 155 __·1.§....868 _~ (24,247) 964 (33) (3,619) $ 155 _$__'11,888 $ (24.247) $ 9,875 $ $ (3,619) The accompanying notes are an integral part of these financial statements -80 Youth Baseball $ 2,854 2,854 5,028 5,028 (2.174) 5.000 5,000 2.626 (2,874) $ (48) Schedule 4 (page 5 0(8) EPA Demonstration Great Grant Escaee Subtotals $ 62,830 $ 81.901 $ 15,419 15,419 ___2,854 62,830 15.419 ----1QQ.,174 75,125 84,133 15.264 25.704 75,125 15,264 109.837 (12,295) 155 (9,663) 5.133 5,133 (12.295) 155 (4.530) (43,033) 2,520 (54.119) $ (55,328) $ 2.675 $ (58,649) City of South Burlington. Vermont Ccrmbining Statement of Revenues. Expenditures Schedule 4 and Changes in Fund Balances (page 6 of 8) Special Revenue Funds For The Year Ended June 30, 2009 Vennont Homeland REVENUES: Skiing Pro2ram Law Enforcement STAG (EPA) Gr<lnt BYFAE Jali! Grant Jewish Wr;ters Market Street Better Roads Homeland Security Grant IV Public Art- Citl': Center Security Technical Rescue Subtotals Intergovernmental Charges for Services Local Options Tax Gifts, Reimbursements, Matching Funds $ 7,695 $ 5,661 $ 3';3,744 $ 394 $ 314,138 13,356 TOTAL REVENUES EXPENDITURES: 7,695 51661 ___3'3,744 $ $ 394 $ $ $ :Ii 327,494 General Government I'-' VI Public Safety Streets and Highways Community Development Development Other Entities 4,200 __3.518 9,277 1,547 37.194 380 28,693 9.278 37,574 28,693 9,265 TOTAL EXPENDITURES 4,200 __3,518 9.277 11547 37,194 380 28.693 ---.84,810 EXCESS OF REVENUES OVER (UNDER) EXPENDITURES 3,495 5.661 __310,226 (9.277) !1,547) {3S,800) --~ !1 ) (28.693) 242.684 Other Financing Sources (Uses): Transfers In Transfer Out Total Other Financing Sources (Uses) ---25,525 (625,000) (599,475) 7 7 25,532 (625,000) _(599,468) EXCESS OF REVENUES AND OTHER SOURCES OVER (UNDER) EXPENDITURES AND OTHER USES FUND BALANCES· July 1, 2008 3,495 5,857 5,661 310,226 (4,575) ---ill'3,982) (9,277) (1,547) 1.670 (636.27S) 595,230 (3S0) 380 6 (6) (28.693) {70,711) (4.720} (356.784) ~143 FUND BALANCES -June 30, 2009 $ 9.352 $ 1,086 _$__6,244 $ (9,27I) $ 123 $ H1,045) $ $ $ ~9.404) $ (4,720) $ 1137,641) The accompanying notes are an integral part of these financial statements -81 The accompanying notes are an int€gral part of these financial statements -82 City of South Burlington. Vermont Schedule 4 Combining Statement of Revenueii, Expenditures (page 8 of 8)and Changes in Fund Balances Special Revenue Funds For The Year Ended June ~;O. 2009 Highway Dorset Street MPG FY09 Safety FID Safer C/l Resource Paving Plan Uedate II GIClnt Grant Sharin2 Grant Subtotals Totals REVENUES: Intergovernmental $ 179,317 $ 3,200 $ 439 $ 162,695 $ 588 $ 346,239 $ 865.811Charges for Services 925.814Local Options Tax 811,094Gifts, Reimbursements, Matching Funds ----__1_5,092 TOTAL REVENUES 179,317 3,200 __ 439 162.695 588 346,239 2,617,811 EXPENDITURES: General Government 1,260 323 1,583 462,725Public Safety 276,947 276,947 325,361Streets and Highways 419,953 12,927 432,880 499,736Community Development IV 615,499...... Development 5,347Other Entities ----~535 TOTAL EXPENDITURES 419,953 1,260 '2.927 276,947 323 711,410 ~203 EXCESS OF REVENUES OVER (UNDER) EXPENDITURES 1240,636) 1,940 ----..t 2,488) (114,252) 265 ~365.171) ~608 Other Financing Sources (Uses); Transfers In 240,636 75.284 315,920 1,194,179Transfer Out ----(1,670.599)Total Other Financing Sources (Uses) 240.636 75,284----315,920 (476,420) EXCESS OF REVENUES AND OTHER SOURCES OVER (UNDER) EXPENDITURES AND OTHER USES 1,940 ('12,48S) (38,96S) 265 (49,251) 196,188 FUND BALANCES July 1, 2008 ----~~,~62 FUND BALANCES -June 30. 2009 $ $ 1,940 L-t12,48S) $ {38,968) _$__ 265 $ {49,251) $ 3,626,050 The accompanying notes are an integral part of these financial statements -63 City of South Burlington, Vermont Combining Balance Sheet Capital Projects Funds June 30,2009 Schedule 5 (page 1 of3) Fire Department Equipment Fund Open Space Fund Ambulance Equipment Replacement Airport Parkway Expansion Shelburne Road Water Relocation FD Building Improvements WPC Equipment Replacement Fund Subtotals ASSETS Current Assets: Cash Notes and Bonds Receivable Total Current Assets $ 930,500 9,500 940,000 $ 4,915 ----__ 4,915 $ 75,000 _75,000 $ 9,242 9,242 $ 454,663 454,~3 $ 604,593 604,593 $ 488,976 488,976 $ 2,567,889 9,500 2,577,389 ..... IV co TOTAL ASSETS LIABILITIES AND FUND BALANCES Liabilities: Accounts Payable Due to Other Funds Due to Other Government Total Liabilities $ $ 940,000 940,000 940,000 -$-~ ---- $ ___ 75,000 $ 9,242 $ 30,915 598,019 $ 628,934 $ 454,663 $ 454,663 454,663 $ 604.593 $ 473 576,653 577,126 $ 488,976 $ $ 2,577,389 $ 31,388 2,114,672 454,663 2,600,723 Fund Balances: Reserved Unreserved Total Fund Balances 4,915 ----__ 4,915 75,000 75,000 (619,692) (619,692) 27,467 27,467 488,976 488,976 596,358 (619,692) (23,334) TOTAL LIABILITIES & FUND BALANCES $ 940,000 $ 75,000 $ 9,242 $ 454,663 $ 604,593 $ 488,976 $ 2,577,389 The accompanyinfl notes are an integral part of these financial statements -84 City of South Burlington, Vermont Combining Balance Sheet Capital Projects Funds Schedule 5 (page 2 0(3) June 30, 2009 Tilley Recreation Path Spear St SElwer Assessment SIW Oakcreek Reappraisal Fund Spear Street! Pinnacle Kennedy Drive Reconstruction Open Spaces Special Assessment Subtotals ASSETS Current Assets: Cash Notes and Bonds Receivable $ 72,211 $ 92.110 $ 493,785 $ 658,106 ----Total Current Assets _$_-72,211 $ 92.110 493,785 658,106 TOTAL ASSETS $ $92,110 $ 493,785 ~8,106 IV \0 LIABILITIES AND FUND BALANCES Liabilities: Accounts Payable Due to Other Funds Due to Other Govemment $ 1,367 20,089 $ 2,210 $ 41,096 $ 147,855 $ 191,368 $ 77,842 184,220 $ 500,000 $ 581,419 584,628 ----Total LiabiHties __21,456 __ 2,210 41,096 147,855 191,368 262,062 500,000 1,166,047 Fund Balances: Reserved Unreserved Total Fund Balances (21,456) (21,456) __ (2.210) __ (2,210) 31,115 31,115 (147,855) (147,855) (191,368) (191,368) {169,952) (169,952) (6,215) (6,215) 31,115 (539,056) (507,941) TOTAL LIABILITIES & FUND BALANCES $ $ 92,110 $ 493,785 $ 658,106 The accompanyingl notes are an integral part of these financial statements -85 City of South Burlington, Vermont Combining Balance Sheet Capital Projects Funds June 30, 2009 Exit 14B ARRACity Center Staples Quarry Ridge Planning & Police Design Headquarters 3rd Lane S/W ASSETS Current Assets: Cash Notes and Bonds Receivable $ $ $ !Total Current Assets $ $§TOTAL ASSETS ...... OJ LIABILITIES AND FUND BALANCES 0 Liabilities: $ 1,495 Accounts Payable $ 76,183 $. 110,639 $ 3,352Due to Other Funds -' Due to Other Govemment 76,183 110,639 3,352 1,495 Total LiabUitles Fund Balances: Reserved {1,495)(76,183) _ (110,639) (3,352) Unreserved (76,183) (110,639) (3,352) (1,495) Total Fund Balances $$ $TOTAL LIABILITIES & FUND BALANCES The accompanying notes are an lntegral part of these financial statements -86 Schedule 5 (page 30(3) Subtotals Totals $ 3,225,995 9,500 3,235,495 $ $ 3,235,495$ $ 1,495 $ 614,302 190,174 2.889,474 454.663 191,669 3,958,439 627,473 ~191,669) (1,350,417) (191,669) (722,944) $ 3,235,495$ City of South Burlington, Vermont C-:>mbining Statement of Revenues, Expenditures and Changes in Fund Balances Capital Projects Funds For The Year Ended June 30, 2009 Schedule 6 (page 1 of3) Fire Department Equipment Fund Open Space Fund Ambulance Equipment ReplaGement Airport Parkway Expansion FD Building Improvements WPC Equipment Replacement Fund Tilley Recreation Path Spear St Sewer Assessment Country Club Swift Estate Improvements Fund 8fW Oakcreek Subtotals REVENUES; Property Taxes Interest & Penalties Intergovernmental Charges for Services Gifts, Reimbursements and Other $ 13.lioo ------ $ 18.515 ----.-.........- $ 11.500 95 ~.-......-- $ 18.569 $ 11,500 95 37,084 13,500 TOTAL REVENUES 13,500 $ _$_--$ $ $ __1}~,51~ _ 11,595 18,569 62,179 ...... OJ ...... EXPENDITURES: General Expenses AdvertiSing Legal Services/Consulting Fees Engineering/Construction Equipment/Improvements Loan Repayment 940,000 --- 388 S17,805 18.068 47,092 287 30 39,139 1,688 "--_..----. 169 5,490 ---- 19,776 456 418 562,434 987.092 TOTAL EXPENDITURES 940.000 ---518.193 18,088 47,092 39,456 1.688 5,659 1,570,176 EXCESS OF REVENUES OVER (UNDER) EXPENDITURES (928,500) ---_(!5~,193) .(1~,08B) __ {47 ,092) (20,941) "1t,sgs (1,688) 12,910 _ (1,507,997) Other Financing Sources (Uses):· Proceeds of Long-Term Debt Transfers In Transfers Out Total Other Financing Sources (Uses) 676,500 127,083 803,583 5.000 (104,548) (991548) 15.000 ____ __15,000 (11,595) (11,595) _._~3) (283) 676,500 147,083 (116,426) 707,157 EXCESS OF REVENUES AND OTHER SOURCES OVER (UNDER) EXPENDITURES AND OTHER USES (122,917) (99,548) 15,000 (518.193) (18,088) (47,092) (20,941) (1,971) 12,910 (800,840) FUND BALANCE (DEFICIT) -July 1, 2008 122,917 104,463 __130.000 (101,499) 45,555 536,068 (515) (2,210) 1,971 18,205 784,955 FUND BALANCE (DEFICIT) -June 30, 2009 $ $ 4,915 _$__'75,000 $ _ (e;1J:1,692) $ 27,467 $ 488.976 $ (21,456) $ (2,210) $ $ 31,115 $ (15,885) The accompanying notes are an integral part of these financial statements "87 ----- ----- City of South Buriington, Vermont Combining Statement of Revenues, Expenditures and Changes in Fund 8alances Capital Projects Funds For The Year Ended June 30, 2009 ScheduleS (page 20(3) Reappraisal Fund Spear Streetl Pinnacle Dorsel: Farms Recreation P.~th TLC Stonehedge SIW Kennedy Drive Reconstruction Open Spaces Special Assessment City Center Planning & Design Emergency Operations Center Water System Iml:!rovement Lime Kiln Bridge Upgrade Subtotals REVENUES: Property Taxes Interest &Penalties Intergovernmental Charges for Services Gifts, Reimbursements and Other ---- $ 193,486 $ 2,462 $ 2,458 $ 195,944 ___2,462 TOTAL REVENUES $ $ $ -.--$ 193,486 $ $ 2,462 $ 2,458 ~406 ..... w IV EXPENDITURES: General Expenses Advertising legal ServicesJConsulting Fees Engineering/Construction Equiprnentllmprovements loan Repayment ---- 184,409 3,309 500,000 _._50,000 40 14,496 "--- 158 380 199 198,905 3,309 500,380 50,000 TOTAL EXPENDITURES ----187.718 550,000 . __1.1,?36 ___158 380 752,793 EXCESS OF REVENUES OVER (UNDER) EXPENDITURES (1) ----~-5,768 _~~,!!O()J ._.._JJ5,~~()) 2,462 (1513) 2,078 (654,387) Other Financing Sources (Uses): Proceeds of Long-Term Debt Transfers In Transfers Out Total Other Financing Sources (Uses) 58,500 58,500 11,595 11.595 17,597 ----__17.597 934 Jl31 595,592 ._ ~1lj),592 265,500 265,500 25,892 __ .~fj.~n 975,610 975,610 EXCESS OF REVENUES AND OTHER SOURCES OVER (UNDER) EXPENDITURES AND OTHER USES 58,500 11.594 17,597 934 601,360 (284,500) (14,536) 2,462 (i58) 27,970 421,223 FUND BALANCE (DEFICIT) -July 1. 2008 (206,355) (202,962) __1'17,597) (934) (771,312) 278,285 (61,647) (2.462) 158 (27.970) (1,012,79S) FUND BALANCE (DEFICIT) -June 30. 2009 $. {147,855) $ (191.368) _$___- _ $ $ (169,952) $ (6,215) $ (76,183) $ $ $ $ (591,573) The accompanying notes are an integral part of these financial statements -88 City of South Burlington, Vermont Schedule 6 Combining Statement of Revenues, Explmditures {page 3 of3}and Changes in Fund Balances Capital Projects Funds For The Year Ended June 30, 20(19 TLC Exit 148 ARM Oakcreek Police SUIpies Quarry Ridge Schoo12006 Headguarters 3rd Lane 81W Subtotals Totals REVENUES: Properly Taxes $ $ 11,500Interest & Penalties 95Intergovernmental $ 7,000 7,000 240,028Charges for Services $ 3,827 3,827 3,827Gifts, Reimbursements and Other -----__1_5.962 TOTAL REVENUES 7,000 $ __ 3,827 $ 10,627 271,41~ EXPENDITURES: General Expenses 569 569 20,544Advertising 482 482 938legal Services/Consulting Fees 2.051..... 2,051 201,374Engineering/Construction 22,419 588.162W 13,745 7,179 1.495w Equipment/Improvements 1,487,472loan Repayment -~ooo TOTAL EXPENDITURES 2,051 14,796 __ 7.179 1,495 25.521 ~490 EXCESS OF REVENUES OVER (UNDER) EXPENDITURES 4.949 (14,795) __i~,352) (1,495) {14,694) (2,On,078) Other Financing Sources (Uses): Proceeds of Long-Term Debt 676,500Transfers In 1.897 1.897 1,124,590Transfers Out -----{116,426)Total Other FinanCing Sources (Uses) 1,897 1,897-----~664 EXCESS OF REVENUES AND OTHER SOURCES OVER (UNDER) EXPENDITURES AND OTHER USES 6,846 (14,796) {3,352) (1.495) (12,797) (392,414) FUND BALANCE (DEFICIT) -July 1, 2008 (6,646) (95.843) -(102.689) (330.530) FUND BALANCE (DEFICIT) -June 30, 2009 $ $ (110,639) _$_ (3,352) $ (1,495) ~_(115,486) $ (722,944) The accompanying notes are an integral part of these financial statements -89 Schedule 7City of South Burlington, Vermont Combining Balance Sheet Proprietary Fund Type Enterprise Funds June 3D, 2009 Water Pollution Ambulance Storm WaterRecreation Water TotalsPrograms Department Control Service Utilities ASSETS Current Assets: $ 1,432,464$ 140,210 $ 1,292,254Cash 709,065347,753 $ 33,877 $ 327,335 $ 100 Wastewater Pollution Control Accounts Receivable 296,473 465,712169,239Receivables Billed Wastewater Pollution Control 193,830 806,476275,217 337,429Receivables -Unbilled 21,68321,683Inventory 1,239 1,254 679,975 682,468Due From Other Funds 454,663454,663 4,360Due From Other Governments 518 230 2,391,570 542,014 328,589 1,174,738 4,577,639Prepaid Expenses Total Current Assets 140,728 Other Assets: 52,904 607.089 10.332,5523,700,459 5.972,100Fixed Assets -net 52,904 607,089 10,332.5523,700,459 5,972,100Total Other Assets 6,092.029 $ 6,514,114 $ 381,493 $ 1.781,827 $ 14,910,191TOTAL ASSETS $ 140,728 $ LIABILITIES AND FUND EQUITY Liabilities: 88,322 766 1,075 143,11052,469 $ $ $ $Accounts Payable $ 478 $ 133,770Accrued Salaries 10,030 10,406 93,503 19,831 658,764 524.533 1.183,297Due to Other Funds 488,863488.863 50,490 Due to Other Governments 50,490Note Payable 4,472,3771.777,377 2,695,000 669,292 20,906 6,471,907 Bond Payable 10,508 2,318,709 3,452,492Total liabilities Fund Equity: 620,724620,724Contributed Capital Retained Earnings: (287,799) (287,799)Undesignated 1,760,921 8,105,359 __130,220 3,152,596 3,061,622DeSignated Total Fund Equity 130,220 3.773,320 3,061,622 (287,799) 1,760,921 8,438,284 6,514.114 381,493 $ 1,781,827 $ 14.910.191140,728 6,092,029TOTAL LIABILITIES AND FUND EQUITY $ $ $ $ The accompanying notes are an integral part of these financial statements -90 134 @' co ..... ID 0"5 .... -g@1"fi coU),s C0 E""a>(I)ID(J)'C >..t::t:: _ CI) ::I c(\)u.m ~ g l;'8 t:: rII c N :.e (ij ~c:i ::ICO«M co Cl '0 (\)£ .Ei t:: c :::l C «I ::I 0:0 ..... -, ~§2001.?; (3 III "0c::: ::I u. In 2 I .9l .D «I "0 c (\) 0. x W (\) :0'0 .@§ ~u. 0._ x III CI.I ::It:: .....oIz III Cii g .D ::l r.tJ Ii) ~~ «I.e ..... 0 ,.Qc...J.!!! @. CID ~E'C .-'t:: 5 u. ~u. (\) 0 X III ..... c::: «I 0Q..:.;::l Cl~ o 000 1i ';:: '0 o cE ::I IDU.:: .§ 5 (iI:;:;'g(J) «l ::l ~§u. era ~ § ~-g E,,5::11= •..., u.0 .... (,) ~'t:I,1!5 E-(\)u. fJlG) 20 l- Eli- N 0 0 ci N ~ 0 '<t 'V Eli- CD co co C'i ~ N co '<t 115 ~ 0 (") (") as ...... ~ co M 16 ~ 0 0)0) , 00~ . I to I"...: 1'1'''; N N Eli 0 00 0 ...... "... .. co to toto 00 riri N N ~ (") (") '<t'<t 10 10 ~ ~ ~ 1~1 .I "-f'..0 co 01'-0 In101.010 C'ia::i"': N 10<.0 N N C') ,....0 l",....0 l"1010 0 a::i"': 0" <.0 l"N N ~ N 0 I 0 0" N 0 '<t I '<t co co t co N" N co, "<t .0 0 rn I (") ~" co I'1.0 C'i N (") ~ I"S 0" I'C\l ~ N 0 0 0" N ~ 0 '<t '<t ~ <.0 co co C'i ~ N co '<t 16 ~ ~i I I ~I (i) <0. rn M .0 16 135 r::::-(0 0) (0 (") co ..-0 co ri"': r-: ---0 0)(")C\l I"-I"1"-1"0)0) cOm <.0 co NN ~ co 0 I e ~ c;) i~ I to CD coco co coNN ~I~I I I co(i)rn rn Ililli ----- --- --- City of South Burlington, Vermont Combining Balance Sheet Trust and Agency Funds June 3D, 2009 Schedule 8 (page 2 of 2) Expendable Trust Funds Dorset Street Banners National Nighl:Out Pension Trust Employee Retirement System Community Chorus Fund Agency Funds Recreation Path Fund Community Music Festival subtotal Totals ASSETS Current Assets: Cash Investments Accounts Receivable ~ other Total Current Assets $ 9 $ 554 554--- $ 13,279,519 $ 216 216 $ 3,348 3,348 $ 7,053 7,053 $ 11,180 13,279,519 13,290,699 $ 63,681 13,548,096 1,500 13,613,277 w 0\ TOTAL ASSETS LIABILITIES AND FUND BALANCES liabilities: Cash Overdraft Accounts Payable Deferred Camp liability Due to Agencies Due to Other Funds Total liabilities $ ~554 _$__ 1,429 __.1,429 $ 13,?!!:),.519 $ 4,455,456 4,455,456 $ $ 216 216 216 $ $ 3,348 3,348 3,348 $ 423 6,630 __.....:7~,0:..;:5..:..3 $ 13,290,699 $ 423 4,455,456 10,194 1,429 4,467,502 $ 13,613,277 $ 1,100 423 4,455.456 10,194 25,038 4,492,211 Fund Balances: Unreserved Reserved Total Fund Balances 9 (875) ----____9 __ (875) 8,824,063 8,824,063 (875) 8,824,072 8,823,197 (4,042) 9,125,108 9,121,066 TOTAL LIABILITIES & FUND BALANCES $554 $ 216 $ $ 13,290,699 The accompanying notes are an integral part of these financial statements -92 ~ City of South Burlington, Vermont Schedule 9 Combining StatElment of Revenues, Expenditures and Ch:anges in Fund Balances Exp'3ndable Trust Funds For The Year Ended June 30.2009 Community Recreation Fire Dorset Library Donation Memorial Dog Park Department Library Street NationalFund Fund Fund Donations Fund (Blanchette) Banners Night Out TotalsREVENUES: Investment Income $ 17,588 $ 17,588Intergovernmental $ 1,000 1,000Charges for Services $ 215 215Penalties & Fines 2,500 2,500Gifts.. Reimbursements and Other 3,600 $ 319 $ 440 3,114 1.500 $ 3,419 12,392Unrealized Gain (Loss) on Investments (44,341) (44,341) TOTAL REVENUES 4,600 319 _$------440 5,829 (25,253~ $ 3,419 ~646) EXPENDITURES: Supplies 235 543 1,305 2,083Programs 2,057 4,690 6,747 ..... Books 1,676 1,500 3,176w Repairs and Maintenance 15-...,J 15Furniture and Equipment 1,250 1.756 3,006Computer Equipment and Software 2,144 2,144Miscellaneous 635 500 1,135Printing 234 234Conferencesffraining 179 179General Expenses 2,247 158 1,087 3,492Equipment Rental 6.001 ___6,001 TOTAL EXPENDITURES 5,868 543 1,631 1,500 158 12,512 ~212 EXCESS OF REVENUES OVER (UNDER) EXPENDITURES ~1,268) .. 319 POS) {1,802) (261753) (158} (9,O93) (38,858] Other Rnancing Sources (Uses): Transfers Out Tota! Other Financing Sources (Uses) E,114) (7,114) a Annual Report South Burlington Board of School Directors 2008..09 2008-2009 was yet another year to celebrate our successes. Students continue to be educated in ways that prepare them for their next step. Academic programs remain strong with elementary schools focusing on fundamentals necessary for 21 st Century learners -basic academics, problem solving, critical thinking, collaborative teaming, and personal development. The middle school continued this work with an added emphasis on the use of technology and presentation skills. At the high school, students followed their interests in high-level academics, technical education, career development through internships, co-curricular activities, and many other opportunities. Membership on the School Board remained constant. The Board continued its work in Policy Governance by adopting policies that guide both the work of the Board and the administration. Wilile the Board began connecting with -the community and staff about the goals for student learning in South Burlington Schools, the administration began the adjustment to increased responsibility anel accountability. Rick Ebel, a dedicated administrator in South Burlington retired at the end of the school year. He served the District for 15 years, first as high school assistant principal and then as principal at Orchard Elementary School. Rick was replaced at Orchard by Mark Trifilio who came to the district from Brewster Pierce Elementary School in Huntington, VT. The 20-year plan for facilities stewardship was a welcome addition to managing all of our district properties and equipment. The information gathered has helped the district make thoughtful decisions based on the most relevant facts. The plan has helped the district balance year by year funding to schedule and complete projects vital to the long-term health of district property. Although more needs to be accomplished to fully implement our 2007-2012 Strategic Plan, some important steps were taken. We have worked hard to increase Community Engagement. We have collaborated with parent organizations on fund raising, dissemination of budget information, athletic field improvements, and student personal development. The Board's work in Policy Governance also contributed to Community Engagement focusing on student outcomes and our relationships with community members. In the area of Curriculum, Instruction, and Assessment, teachers focused on new ways to ensure that students are learning and are getting the supports they need for success. . The District has made the most progress in the area of School Finance. The Stewardship Plan, the increasing accuracy of tracking expense trends, and the ir:lVolvement of citizens in the budget process, are all significant aspects of the Strategic Plan. The last area of the Strategic Plan is Healthy and Safe Learning Environments. In this area the district has converted to "green" materials and practices wherever feasible, focused on personal development and wellness for students and teachers, and, in the food service program, the District has taken steps to improve nutrition and purchase more local foods. It is also important to note the many achievements of the students. Students won state technology competitions in tile Real WOI"ld Design Challenge, 3D Visualization and Animation, Internetworking, Photography, Television/Video Production and middle school students received national recognition for television production. Performances and visual art shows were examples of excellence. High School students scored at high levels on the SAT Exam and were admitted to top colleges. Students in South Burlington are high achievers. The School Board encourages all citizens to participate in the life of its schools by attending events and through inviting students to participate in the business life of the community. As w,e look to the future, we know that will be operating in an even more challenging fiscal environment. We will continue our efforts to improve the quality of the education of our community's children at a reasonable price for our taxpayers. Richard Cassidy Chair, South Burlington School Board 139 MISCELLANEOUS INFORMATION -2008..2009 • Tuition for FY2008 was $11,223 for K-6 and $12,552 for grades 7-12. • 50 high school students attended technical programs at the regional technical centers. 1& Of the 224 seniors in the Class of 2009 at South Burlington High School, 218 graduated. • 74% of the students at South Burlington High School participated in athletics and other activities. lit Special education and section 504 services were provided to more than 300 students. • The South Burlington School District affirms the right of all children with disabilities to a free. appropriate public education. Children living in South Burlington, under the age of 21 who have a disability are entitled to special education services. If you are aware of any children in peed of special education, please contact Joanne Godek, Director of Educational Support Systems, South Burlington School District, South Burlington, Vermont 05403-6274. Telephone: 652-7253. • In the Fall of 2009, our students were administered the New England Common Assessment in grades three through eight and also in grade eleven in reading and mathematics. The writing assessment component of this plan was administered to students in grade five, eight, and eleven. Results of elementary, middle, and high school NECAP assessments indicate growth in each of the three content areas and we continue to score significantly above state averages. The New England Common Assessment Program also includes a Science component which is administered in the spring (2009) to students in grades four, eight, and eleven. We are in the second consecutive year administering this assessment. Gains were identified at all levels, elementary, middle, and high school and our students out performed state averages. Additional information about local and state assessment results can be viewed on our website this spring. " In 2008-2009 the SAT scores for South Burlington High School students were 544 Reading, 556 Mathematics, and 534 Writing, exceeding the national average of 501 Reading, 515 Mathematics, and 493 Writing and exceeding the state average of 518 Reading, 518 Mathematics, and 506 Writing. .. Additional information about the South Burlington School District may be viewed on our web site at www.sbschools.net. SOUTH BURLINGTON SCHOOL DISTRICT John Stewart Business Manager 550 DORSET STREET SOUTH BURLINGTON, VT 05403-6296 OFFICE: South Burlington High School Tel. 8021652-7055 FAX 802/652-7013 Email: sstewart@sbschools.net SOUTH BURLINGTON SCHOOL DISTRICT INDEPENDENT AUDITORS' REPORT FOR YEAR ENDED JUNE 30, 2009 . . The Independent Auditors' Report for the year ended June 30, 2009 is reprinted in Its entIrety, as a separate report, which is available at the South Burlington City Clerk's office at 575 Dorset Street, South Burlington, Vennont and the School District Business office at 550 Dorset Street, South Burlington, Vennont, during nonnal business hours. It also can be accessed at the District website at www.sbschools.net under the Business Office. 140 141 ANNUAL REPORT Superintendent of Schools 2008.*2009 I am pleased to submit the following information for your review: ENROLLMENT September 2008 Elementary........................................................... 976 Middle School..... ...... ................. ....... ....... ..... ....... 533 High School.. ............ ....... ...... ..... ...... ....... ...... ...... 907 Total .......................................................J ............ 2,416 STAFF (FTE'S) Administrators ...................................................... 15.00 Elementary Teachers .......................................... 99.40 Middle School Teachers ...................................... 51.00 High School Teachers ......................................... 78.80 District Teachers.................................................. 7.30 Curriculum Area Supervisors............................... 2.80 Support Staff ........................................................ 190.60 TEACHER PROFILE Average Education ......................... Master's Degree +30.00 Credit Hours Average Years Experience ....................................................... 22.00 Average Teacher's Salary......................................................... $61,017 EXPENDITURE BUDGET OVERVIEW 2008 ..2009 Instruction ............................................... 44.570/0 .......................................... $17,050, 147 Special Education ................................... 19.52% .......................................... 7,465,658 Co-Curricular Activities ..... ...... ........... ..... 2.31 % ........... ...... ..... ....... .... ......... 884,380 District Board and Administration .......... 2.95% .......................................... 1,126,023 School Building Administration ............... 4.81 % .......................................... 1,839,469 Support Services (guidance/health, etc.) 9.38% ................................. "........ 3,584,387 Operations .............................................. 13.83% ............................................. 5,290,228 (Transportation, Data Processing, Operation/Maintenance of Plant) Community Service................................. .59% .......................................... 227,150 Debt Service ............................................ 2.040/0 .......................................... 783,546 Total 100.00% $38,250,988 MUNICIPAL OFFICES 575 DORSET STREET SOUTH BURLINGTON, VERMONT 05403 OFFICE MONDA Y-FRIDA Y, 8 A.M. TO 4."30 P.M" HIGHWA Y DEPARTMENT OPEN 7 A.M. TO 3:30 P.M. SITE: www.sburl.com GENERAL INFORMATION Located in Chittenden County Date of incorporation as City February 19, 1972 Total area 16.8 square miles Population 18,800 Registered voters 14,000 CITY OFFICES TELEPHONE NUMBERS Assessor.......... . .. ... .... ... ..... . .. ... . .. ... . ..... . .. .... .. .... . .. .............. 846-4103 Bookkeeper. . ..... ...... . ... ...... .. ... ... ....... ..... ...... ....................... 846-4104 City Clerk. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . ... 846-4105 Planning/Zoning....... ......... .................................................. 846-4106 City Manager.... ... ...................... ..... ....................... ......... .... 846..4107 Recreation..... ............ ........... ................ ........ ... ............... ... 846-4108 Tax.............. ...................................................................... 846-4109 Engineer (Thursday, 8 a.m. -12 p.m) ....................................... 846-4106 FIRE DEPARTMENT Office. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ... 846-4110 Emergency...................... " . . . . . . . . . . . . . . . . . .. . . . . .. . . . . . . . . . . .. ... . . . . . . . . 911. POLICE DEPARTMENT Dispatch/Non Emergency..................................................... 846-4111 Emergency........ ................................................................. 911 DEPARTMENTS AT OTHER LOCATIONS: Highway Department/Landfill: 104 Landfill Road ....................... 658-7961 Water Pollution Control: 1015 Airport Parkway .......................... 658-7964 Bartlett Bay ........................................ 658-7965 Water Department: 403 Queen City Park Road ....................... .. 864-4361 142