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HomeMy WebLinkAboutBudget Book - Fiscal Year - 2021 - 20222021-2022 Proposed CITY & SCHOOL DISTRICT BUDGETS South Burlington, Vermont Homestead: City Tax Rate $0.5597+ *School Tax Rate $1.5658= $2.1255 Non-Homestead: City Tax Rate $0.5597 + *School Tax Rate $1.7300 = $2.2897 *ESTIMATED SCHOOL TAX RATES SPENDING SUBJECT TO VOTER APPROVAL ON MARCH 2, 2021 If you have not registered to vote yet, please visit https://olvr.vermont.gov or go towww.southburlingtonvt.gov/departments/city_clerk/elections_and_voting.php for more information. The ballot you receive in the mail is your official ballot so if you wish to vote at the polls, please bring the ballot with you. If you lose it, we will have extras at the polls. Ballots may be mailed (please allow 5 days for the postal service to deliver your ballot), drop them off at the night drop box to the left of the main doors of City Hall or bring them to the polls. All ballots must be received by the close of polls on Election Day. All polling places will be open on Town Meeting Day from 7 a.m. to 7 p.m. VIRTUAL PUBLIC HEARING Please join us for a virtual public hearing Monday, March 1, 2021 at 7:00 PM The link to the hearing will be posted at www.sbschools.net & www.SBVT.gov City Budget Estimated City Tax Rate School Budget Estimated School Tax Rate Combined Budget Estimated Combined Tax Rate Year2021-22 $50,698,431 *$0.5597 $55,623,080 ^$1.5658 $106,321,511 $2.1255 2020-21 $57,208,145 $0.5542 $52,532,248 $1.6336 $109,740,393 $2.1878 Increase/(Decrease)($6,509,714)$0.0055 $3,090,832 ($0.0678)($3,418,882)($0.0623) Percent Increase/(Decrease)-11.38%0.98%5.88%-4.15%-3.12%-2.85% *Total City budget includes all expenses for the General Fund,^The total budget expense is reduced by, $12,448,803 in local revenue Enterprise Funds, and Special Funds.All but $17,398,405 is offset which lowers the amount needed to be raised by property taxes. by revenue. Year Value Value Value $100,000 (1)$236,481 (2)$341,085 (3) 2021-22City $560 $1,323 $1,909 School $1,566 *$3,703 *$5,341 * Total $2,126 $5,026 $7,250 2020-21 City $554 $1,311 $1,890 School $1,634 *$3,863 *$5,572 * Total $2,188 $5,174 $7,462 Increase/(Decrease) City $6 $13 $19 School ($68)*($160)*($231)*Total ($63)($147)($212) (1) Per $100,000 of assessed value. (2) Average condo value in South Burlington. (3) Average Primary Residence value in South Burlington. (4) The School District tax rate is subject to change based on legislative action taken after the budget vote. * School amounts are listed prior to the impact of income sensitivity. Elizabeth Fitzgerald, Clerk Bridget Burkhardt, Chair Meaghan Emery, Council Vice Chair Helen Riehle, Steering Committee Chair and Elizabeth Fitzgerald, Steering Committee Vice Chair Steering Committee School Board City Council Helen Riehle, Council Chair Estimated Tax Rate on Primary Residences (4) Tim Barritt, Council ClerkDavid Kaufman, City Council Tom Chittenden, City Council Kevin Dorn, South Burlngton City Manager Tom Hubbard, Deputy City Manager Summary of Key Budget Parameters Krista Chadwick, Business ManagerGary Marckres, Director of Operations and Finance David Young, Superintendent Brian Minier, School Director Alex McHenry, School Director Martin LaLonde, School Director Table of Contents South Burlington School District School Superintendent’s Letter…………………………………2-3 Reports by Department and School……………..……………..4-15 Budget Overview and Additions.…………………....………..16-21 Enrollment and Staffing………………………………………22-23 Budgetary Reports…………………………………………….24-29 Facilities Stewardship Plan & Bond Information..……………30-32 AOE Education Spending Report ………………………………..33 Warning of Articles on the Ballot..………………………… ..34-35 City of South Burlington City Manager’s Letter………………………………………...36-40 City Manager’s Budget Message……………………………..41-44 2022 General Fund Comparative Expenditure Budget……….45-56 2022 General Fund Comparative Revenue…………………...57-60 Special Funds Expenses & Revenue Budgets………………...61-62 Enterprise Funds Summary…………………………………...63-66 Proposed FY22 Municipal Utility Rates…………………………67 Capital Plan 10-Year Estimated………………………………68-72 FY22 to FY31 Debt Projection By Fund……………………..73-74 1 Dear Community Members: As always, I welcome the opportunity to update you on our schools. The goal of this book is to provide you with an overview of our proposed budget and the educational programs it supports. Since March of 2020, life has changed drastically for all of us and our schools have not been immune to the effects of these unprecedented times. We have had to quickly and adeptly rethink how we provide education to our students and as of this writing, remain in a hybrid model of learning, with students in grades PreK-5 attending school in person 4 days per week with 1 day remote and students in grades 6-12 attending 2 days in person with 3 days remote. I am incredibly proud of the team of professionals we have in our District who continue to respond to the challenges presented by this pandemic. When I develop a budget, with the assistance of the administration and feedback from the school board and our community, we always keep students at the center of our process. However, the community’s ability to support any expenditure increase is never far from our minds. I am happy to report that due to the hard work of our team, the board approved the FY 2022 budget highlighted below. It represents a -4.15% Tax Rate Reduction, despite a 5.88% proposed increase in expenditures. This tax rate reduction is due, in part, to local revenues being up, the CLA (Common Level of Appraisal), and the property yield. We believe this budget maintains the level of programming our families have come to expect and students need. Please see further information about our schools and budget details below. The South Burlington School District is made up of five schools: ●Three elementary schools that serve grades PreK-5: Gertrude Chamberlin, Orchard, and Rick Marcotte Central School. ●Frederick H. Tuttle Middle School serves students in grades 6-8. ●South Burlington High School serves students in grades 9-12. In total, we have 2,527 students enrolled in grades PreK-12 this year. For the 2021-2022 school year, enrollment is projected to increase by an additional 47 students for an estimated total enrollment of 2,574. This projection includes tuition students from Grand Isle County and Georgia, which is consistent with recent tuition enrollment. Providing all of our students with a quality education remains the cornerstone of the South Burlington School District’s mission. In the FY 2021 budget, we unfortunately had to cut a number of program offerings in order to arrive at a budget the community could support. Those programs, which included the National Honor Society, several AP courses, and co-curriculars, have not been added back to this budget. The proposed FY 2022 school budget continues the programming currently being provided. Most importantly, the initiatives support the desired outcomes (Ends) we want all of our students to achieve. ●Disposition for Lifelong Learning ●Personal Development ●Academic Proficiency ●Citizenship 2 The budget was developed after receiving input and feedback from the School Board, Administrators, and Community Members who offered their thoughts through our virtual budget forums, by phone, and by email. This proposed FY 2022 budget will: ●Add one (1.0 FTE) teacher at Rick Marcotte Central School and one (1.0 FTE) teacher at Gertrude Chamberlin School due to increasing enrollment. ●Add one (1.0 FTE) Human Resources (HR) Coordinator to support our HR staff who have seen an increase in responsibilities. Note: this position was reduced in the FY2021 budget ●Add one (1.0 FTE) Transportation/Dispatcher Note: this position was reduced in the FY 2021 budget ●Add two school busses, computers, and HR software ●Add 0.3 FTE Financial Literacy teacher at South Burlington High School ●Provide continued support for our work on Diversity, Equity and Inclusion throughout the District ●Maintain academic and co-curricular programs at the FY 2021 level ●An increase in salary for non-union support staff who took a pay freeze in FY2021 to bring the figurecloser to the market rate The implication of this proposed budget for the taxpayers of South Burlington would be a -4.15% tax rate reduction. This translates into a decrease of -$68 per $100,000 of assessed homestead property value (prior to the income sensitivity property tax credit for household incomes below $138,500). The 5.88% budget expenditure increase is made up of the following: •5.88% increase in the tax rate comes from an overall increase of $3,090,832 in total budget expenses. •-4.15% is a reduction in the tax rate related to the decrease in the property “yield” from $10,998 to $10,763 set by the state. This amount can be adjusted during the legislative session, which would result in a change in the final tax bill. It is possible that the yield will increase, thus reducing the tax rate noted above further. Unfortunately, we did not have confirmation on this item at the time the budget was approved and these materials were printed. •The -4.15% decrease is a direct result of an increase in local revenues and the Common Level of Appraisal increasing from 89.92% to 100% directly related to the City reappraisal process. •The Equalized Pupil Count decreased by 18 from FY 2021. This number has not been finalized by the State Agency of Education and if changed, would result in an adjustment to the final tax rate. •Including FY 2021, the 5-year average tax rate change is -.54% and the 10-year average is 1.38%. On this year’s ballot, you will see Article III for a $2.5 million bond which, if approved by the voters, will be used to make improvements to our facilities: primarily a new roof at Frederick H. Tuttle Middle School. Currently, interest rates are at historic lows and using the bond mechanism to make these needed repairs ensures that the debt is spread out over time as opposed to being added to the general fund budget. This bond will give the district time to evaluate our needs and seek information and ideas from the community. In closing, I wish to thank the entire community for your ongoing support and commitment to our students. I am proud to be your Superintendent. Sincerely, David Young, Superintendent of Schools 3 OFFICE OF OPERATIONS AND FINANCIAL MANAGEMENT Director of Operations and Financial Management: Gary Marckres Address: 550 Dorset Street Phone: 652-7055 When the Operations and Financial Management team discussed FY 2021 requirements, we expected a demanding year. We had no idea how much of an underestimation those discussions were! The groups highlighted below responded well beyond expectations and earned my appreciation and heart- felt respect during an unprecedented school year. The Business Services Office met the pre-existing requirements brought on by the ongoing changes and improvements to our financial accounting system, uniform chart of accounts, and student information systems. In addition, the global pandemic required a massive response to manage payroll and benefits adjustments, accounting requirements for documenting and managing federal rules for Covid-19 Relief Fund reimbursement, tracking and managing Covid-19 related purchases, and closely monitoring the FY 2021 budget. We continued to build on the positive, collaborative progress with our extremely busy Human Resources Office to provide improved efficiency and accuracy in payroll, employee attendance, and employee health care benefits management. We are fortunate to have dedicated and flexible professionals with the ability to adapt to crisis management and manage business services systems. Finally, I want to acknowledge our former Business Manager, Amadee Denton, who after 31 years of incredible service to the District, left to accept a new position in the private sector. Her work ethic, historical finance experience, dedication to everyone in our system, and her friendship will be greatly missed. By the time this budget book is published, our new Business Manager, Krista Chadwick, will be on board and in her initial training period. Krista is a highly experienced financial professional and we are excited to have her on the team! The Facilities Management team members are the unsung heroes of FY 2021. Our facilities leadership team, working alongside the maintenance and custodial services groups put forth a Herculean effort to protect students and staff. Of significant note, is the time and energy expended to research, learn, anticipate, and respond to rapidly changing science and evidence on a daily basis to implement best practices for cleaning and safety responses to COVID-19. This groups’ proactive approach led to the early ordering of PPE, remodeling and managing the construction of isolation spaces, a preemptive shift to focus resources on indoor air quality, and maximizing grant funded exposure mitigation strategies. The flexibility and responsiveness of this entire group is impressive and I am convinced that their effort saved lives in the South Burlington community. 4 Transportation Services continues to be one of our most challenging operational aspects. Qualified commercial drivers remain in short supply and our group of dedicated professionals is greatly appreciated. During the pandemic, our transportation team dealt with constantly changing ridership, routes and schedules. In addition to these changes, our drivers stepped up to deliver daily meals to hundreds of South Burlington community members. These factors were felt by our riders and families as well and we appreciate the understanding, flexibility, and the appreciation they showed, especially during the first months of the school year. It’s important to note that many of our drivers could have taken paid leave as a result of the pandemic rules and did not have to continue to drive our students. The vast majority continued to drive, which is a great testament to their dedication. For FY 2022, we hope to return to a more normal schedule, we are confident that our modernization efforts over the last two years will pay off for all of our transportation stakeholders. Nutrition Services put in a huge effort in FY 2021 by continuing to provide high-quality food to students and staff on campus while simultaneously implementing a meal preparation and delivery program for students and our community. Without increasing staffing, this team resourced, prepared, coordinated delivery, and managed the federal reimbursement requirements to provide over 395,435 meals (and climbing)! Their extraordinary contribution to the South Burlington community can’t be overstated. The Safety and Security program changed a great deal during FY 2021. Budget reductions limited us to just two campus safety positions and the reduced daily attendance caused by the pandemic allowed us to operate with just one campus safety officer in the District. The remaining Campus Safety Officer, Stephanie Hyatt, helped the High School Administration with a variety of pandemic related requirements and continues to be a great asset for the District. For FY 2022, we have two campus safety positions budgeted and prioritized for High School support. Finally, our team of over 80 operations and finance employees exemplified their mission and goal listed below more than ever before during a truly demanding FY 2021, and will undoubtedly continue to do so during FY 2022: “The Operations and Financial Management team supports the mission of the South Burlington School District and the goals of the Superintendent through efficient, responsible resource management and coordinated, collaborative operational support. Our goal is to maximize the impact that resources provide for our students, and deliver quality support for all stakeholders in the areas of: business services, safety and security, nutrition services, facilities maintenance, and transportation services.” 5 THE OFFICE OF LEARNING Director of Learning: Michael Martin Address: 500 Dorset Street Phone: 652-7390 “We inspire all learners to make a difference in the world.” Since teachers are our most important resource in raising student outcomes, teacher compensation remains the largest part of our district’s budget. In addition, South Burlington School District (SBSD) invests significantly in the ongoing professional development of our teachers so that all of our students can successfully meet our District Ends, namely, a disposition for lifelong learning, academic proficiency, personal development, and citizenship. SBSD invests in several areas in order for teachers to engage in lifelong learning as they incorporate the most current research-based instructional strategies into their teaching practice, including, but not limited to the investments that follow. Instructional Coaches SBSD employs part-time and full-time coaches to provide direct support to teachers in English Language Arts, Math, and instructional practice across disciplines. Our instructional coaches are instrumental in helping teachers develop common assessments, analyze student data, and identify specific student needs. Coaches also provide teachers with instructional resources and expertise in best practices, as needed. SBSD is currently piloting coaching cycles, whereby coaches help teachers set student-centered goals, conduct peer observations and modeling, and guide teachers as they try out new approaches in their classrooms. Information Technology Integrationists SBSD employs part and full-time information technology integrationists in order to provide timely support to teachers in the process of developing high-impact strategies for technology in the classroom. SBSD Information Technology Integrationists provide specialized support for teacher and student innovation with technology for education, as well as ongoing support for teacher fluency with our learner management and student information systems. Teacher Mentors SBSD pays stipends to qualified teachers on staff to serve as mentors to our newly hired teachers. Teachers who are new to the profession are assigned a mentor for their first two years, and teachers who are new to SBSD are assigned a mentor for their first year only. In addition, SBSD pays a stipend to one program coordinator who works with mentors to ensure high-quality support is provided to new teachers on an ongoing basis. The teacher mentor program is based on the Danielson Framework for Teaching (FFT), which is also the District’s framework for teacher evaluation. 6 Tuition and Conference Reimbursement SBSD makes available each year to teachers funds to reimburse the cost of college courses that advance teacher professional learning goals. Teachers may receive reimbursement for up to six graduate credits not to exceed the cost of one winter-rate, three-credit course charged by the University of Vermont. Teachers may also receive funding to attend conferences that support their professional practice in the District. This investment provides teachers the opportunity to seek out and participate in the professional learning experiences they find most relevant to their teaching practice. Embedded Professional Development SBSD provides time for teachers to grow professionally during their contracted work hours. For example, in recent years, districtwide inservice days have provided sessions on diversity, equity, and inclusion. For the past school year, Teacher Learning Communities (TLC) have focused on top school priorities, including, but not limited to, flipped classroom strategies for hybrid learning and culturally inclusive teaching. Side by Side Professional Development SBSD pays for groups of teachers, coaches, and administrators to attend conferences and workshops together, so that they can share new insights and plan the best way to disseminate new learning upon their return to school. This approach underlines the importance of having administrators and teachers work together to lead school improvement efforts. Curriculum Camp and Summer Work SBSD pays teachers an hourly rate to revise and improve curriculum during the summer months. In recent years, the District has also sponsored a Curriculum Camp led by national and local experts on Universal Design for Learning (UDL), Literacy & Math Instruction, and Proficiency-Based Learning with administrators, coaches, and teachers attending professional development sessions together. This investment allows our teachers to redesign units of study, assessments, and learning activities to reflect the most current research-based practices. School’s Out To support families and extend learning opportunities beyond the traditional school day, SBSD employs staff in order to offer programming from School’s Out. In addition to extended-day learning activities, the program offers extended school year learning opportunities during the summer and other school vacations. School’s Out fosters social belonging, experiential learning, and community connections as part of its programming. Multicultural Liaisons, Translation & Interpretation To support all families throughout the pandemic, including changes to school procedures, schedules, and learning spaces, SBSD has increased expenditures in hiring interpreters and translating communications and key documents. The District has also hired two multilingual Multicultural Liaisons to support families in the process of navigating rapidly evolving school structures and routines. 7 Information Technology (IT) SBSD has not reinstated the full-time technology support position which was eliminated last year, or increased funds for the device replacement cycle to purchase laptops instead of chromebooks. SBSD technology support and technology integration specialists have surpassed all expectations in the past year in order to provide accessible learning opportunities to all families through hybrid, in-person, or distance learning, as needed throughout the pandemic. Technology integrationists continue to work tirelessly with staff in order to provide high-quality blended and online learning. Throughout the crisis, technology support technicians have provided students and staff with technology support, both on-site and remotely. SBSD IT has worked closely with families to ensure that all households have a reliable internet connection and appropriate learning device so that all students can access the curriculum. 8 EDUCATIONAL SUPPORT SYSTEMS Director of Educational Support Systems: Joanne Godek Address: 500 Dorset Street Phone: 652-7253 Student Support Services has a Multi-Tiered System of Educational Supports (MTSS) to efficiently and effectively monitor student progress. Teams of professionals meet regularly to review progress and develop strategies to be implemented universally in the classroom as well as plans for specific targeted or intensive interventions. The goal is for every student to participate fully in optimal learning environments in classrooms. The MTSS process is: a problem solving process; a school-wide instruction and intervention system, both behavioral and academic; a shared responsibility; and a defined process using assessments to make data-based decisions for student success on a rapid cycle for accelerated learning. Each school has a model of service that allows for student success. The elementary schools have one special educator per grade level and one Speech Language Pathologist to provide instruction to increase the rate of improvement for students on an Individualized Education Program. The middle school has a model for co-planning and co-teaching with a special educator on each team, plus two intensive needs special educators and a Speech Language Pathologist. The High School continues their model of co-planning and co-teaching within departments, two alternative programs, a Speech Language Pathologist and a transition academy for learners with developmental disabilities. Paraeducators are assigned to students with complex needs as needed and identified through a process at the district level. These assignments are reviewed annually to develop meaningful inclusion. As classrooms redesign their learning and students gain skills the positions may be faded for some. There continues to be a high number of students with intensive disabilities. The District Interdisciplinary Team (Psychologists, Board Certified Behavior Analysts, Speech Language Therapist, Occupational Therapist, and Physical Therapist) supports student teams. Currently we have Essential Early Education Preschools at each elementary school and an Early Childhood Special Educator and Speech Language Pathologist that consult to our Partner Preschools in Chittenden County. To learn more about Educational Support Services go to our tab on the District website. 9 SOUTH BURLINGTON HIGH SCHOOL Principal: Patrick Burke Address: 550 Dorset Street Phone: 652-7000 South Burlington High School (SBHS) population has been steady over 920 students for the past several years. Contrary to the larger state-wide trend, the SBHS enrollment has stayed stable or increased for a number of years. Currently, SBHS enrolls around 175 tuition students, most coming from Georgia and Grand Isle County in the Lake Champlain Islands. Students from these communities may choose to access funds allowing them to attend any public or private high school. Choice students elect to attend South Burlington High School for a variety of reasons including community culture, academic programming, co-curricular, and logistical convenience. These tuition students make up about 20% of the South Burlington High School population. The tuition dollars that flow into South Burlington account for the education of these students while also helping the SBHS to maintain broad offerings in and out of the classroom. SBHS consistently performs well above the state average in standardized tests and was the highest Vermont school listed in the top 100 high schools in America (77th) by the National Center for Educational Statistics. For the past several years, including 2018, 2019, and 2021 SBHS was named the top public school in Vermont by multiple external entities including Niche and MSN Money (Microsoft).* All freshmen at SBHS enroll in heterogeneous classes in English, Science, and Social Studies. Math and World Language are based on previous exposure to the material. Students in grades ten to twelve may select from college preparatory, honors, or 12 Advanced Placement courses. Approximately 10% of students receive special education services. All students are required to take 4 years of English and 3 10 years of Social Studies, Mathematics, and Science, a year and a half of Physical Education, one year of Visual/Performing Arts, and a semester of Health and Technology. Plans for an additional graduation requirement in Financial Literacy are part of this year’s budget proposal. A variety of elective courses, including five World Languages, fill the remainder of students’ schedules. SBHS offers a variety of co- curricular activities for its students. In 2017-2018, 74.6% of students participated in at least one activity or sport. SBHS students have access to two local technical centers. In addition, SBHS participates in the Vermont Virtual Learning Cooperative, allowing our students to take a wide array of online classes. There are a broad range of local businesses who accept SBHS students in internships and for shadowing experiences. These students are coordinated and supported through either The Career Development Center (CDC) or the Big Picture Program which requires all of their students to do an internship often two days a week. Recent changes to our master schedule are designed to facilitate opportunities for both internships, employment, and dual enrollment opportunities. The State of Vermont funds two dual enrollment courses for all Vermonters from the end of their 10th- grade year until their graduation. In addition, the state funds an Early College opportunity covering the cost of tuition for students who want to spend their senior year in a college setting. In 2019-20 SBHS had 20 members of the class of 2020 enrolled in Early College. To help with access whenever possible SBHS provides transportation for students to CCV in Winooski. Approximately 80% of SBHS graduates continue their education beyond high school, accessing a wide range of post-secondary options including technical schools, and two- and four-year colleges – including many of the most competitive universities in the US. SBHS provides multiple opportunities for student recognition. Art exhibits, choral and band concerts, and drama performances provide arenas for showcasing the creative talents of students. Our student successes in their academic and athletic endeavors are celebrated at the school-wide Academic Awards Night, the All-Sports Banquet, the National Honor Society induction and the posting/publication of the quarterly honor roll. Our school website, social media feeds, and the local newspaper regularly boast about student involvement, innovation, and achievement of local, state and national honors. Sources: https://thebestschools.org/rankings/best-public-high-schools-us/ https://www.niche.com/k12/search/best-public-high-schools 11 FREDERICK H. TUTTLE MIDDLE SCHOOL Principal: Karsten Schlenter Address: 500 Dorset Street Phone: 652-7100 “We Inspire All Learners to Make a Difference in The World” Frederick H. Tuttle Middle School provides a well-rounded, challenging and engaging curriculum to all students in a safe learning environment. Our highly-qualified staff provides the direction, guidance and support to all our students to attain the skills to become lifelong learners, productive citizens and caring members of their community Students are placed on six teams of core teachers to create a sense of community and belonging that addresses the social emotional needs of our students at the middle level. All students are exposed to a rigorous and challenging curriculum and a well-rounded educational experience to become proficient in all subject areas. Nearly every student is enrolled in either French or Spanish and has access to an exceptional visual and performing arts program as well as a variety of exploratory options. All students receive a computer device and have access to state-of-the-art technology that facilitates learning in a purposeful fashion. Our educational professionals have received extensive training in proficiency-based learning, Universal Design for Learning (UDL), the Common Core State Standards (CCSS), Next Generation Science Standards (NGSS), STEM technology, diversity training, the effective inclusion of all learners as well as the meaningful integration of technology. Our extra-curricular program provides exceptional opportunities for students to become involved in academic clubs, enriching activities, leadership opportunities, our athletic program and our outstanding visual and performing arts program. We strive for our students to become effective communicators, inquisitive learners as well as caring and trustworthy community members, who are guided by our core values of diversity, equity and inclusion. 12 RICK MARCOTTE CENTRAL SCHOOL Principal: Kathleen Kilbourne Address: 200 Market Street Phone: 652-7200 Rick Marcotte Central School (RMCS) is located at 200 Market Street. RMCS sits in a part of our city that will also become home to our new town offices, town library, and a senior living community just across the parking lot from us. We look forward to the many future partnerships and collaboration this will bring to our students. We are home to over 400 students in grades Pre-K through 5 who are served in twenty- one classrooms and in a building where each space is being fully utilized. We are fortunate to have a diverse student population, including 26 languages spoken. Our skilled and loving staff provide a wide variety of learning experiences that support and encourage each individual learner as they develop their “best self” academically and socially. Collectively, our job is to facilitate the growth and development of our students to become critical thinkers who contribute to their local and global community. We value and uphold inclusionary practices that celebrate and acknowledge both our individual gifts and talents, and our collective connectedness as whole people who together create a community of learners. This year, more than ever, it is critical to emphasize our social/ emotional wellness and selfcare in order to be available for academic learning and rigor. At RMCS we are using Morning Meetings (Responsive Classroom), Positive Behavioral Supports (PBIS), Mindfulness, and teaching self-regulation to students so that they are able to then focus on the many tasks in each school day. All staff, who have diverse areas of expertise, contribute to a team approach for each child. Relationships matter most…we build those with various adults in our building with intention and purpose. Along with our sister schools, Orchard and Chamberlin School, we provide an excellent well rounded education for our South Burlington elementary students. For both academics and social emotional learning, we use a multi-tier system of support that begins with strong foundational teaching in each classroom, followed by data driven decisions that allow us to meet each child where they are, to build upon their strengths. We are also beginning to use “Response to Intervention” (RTI) to support students who would benefit from further services, or service provided in a different way to better meet their learning styles. We value the education and development of our children cognitively, socially, emotionally, and physically. To that end we have a robust creative arts programming that includes: Music, Art, Library Media, and Physical Education. Our PTO supports many special events, and invites you to join us in the planning and implementation of connecting our students beyond the walls of our school, with communities and families. Parents are their child’s first teacher. Our home school partnerships are essential to our children’s success. RMCS is an energized and rigorous learning community where children and adults become lifelong learners who understand the importance of taking care of ourselves and one another, while embracing a variety of challenges and opportunities. 13 ORCHARD SCHOOL Principal: Mark Trifilio Address: 2 Baldwin Avenue Phone: 652-7300 “A Wonderful Place to Grow” Orchard School sits in the south-west section of South Burlington just behind Route 7. This year, our enrollment numbers continue to keep us at approximately 420 students with students from Pre-Kindergarten through fifth grade. Last year’s large kindergarten group (80) remains equally high in first grade which necessitated instructional re-alignments. We are excited that our student population continues to grow though classroom and office spaces are tight. Orchard School is a unique community. It keeps the characteristics of a neighborhood school even though it includes students from many cultures, languages and perspectives. Our staff works purposefully to ensure everyone is welcome and part of the community. It is also our goal to keep parents and families involved during the pandemic and our parents have provided generous donations to help us reach out to families who have been struggling through this difficult time. The Orchard School Community is working extensively to keep everyone safe and school doors open for education. Our Health Check teams are active every day and we recently had two physicians visit to get a general understanding of how a public elementary school completes health checks and how teachers are finding solutions to teach and create relationships with students. The doctors provided very positive feedback to our practices. The Orchard nurses, along with their district colleagues, are busy every day following up with health concerns and updating school guidelines. Due to the COVID-19 Pandemic, all enrichment activities, such as the Orchard Drama Production, Starbase Flight Academy, Harvest Festival, and all field trips, have been postponed until next year. Due to our collaborative partnership with Common Roots, we are able to continue with Farm-to-School enrichment lessons. The faculty at Orchard School understands students are stronger learners with a safe, positive and supportive school climate. Because of this, we have revamped the Core Project, also known as the PBIS (Positive Behaviors, Interventions and Supports), and our Social-Emotional Lessons (Second Step) to work more efficiently within our safety protocols. In addition to our work with creating a positive school climate and social-emotional learning, our staff is putting extensive work into Diversity, Equity and Inclusion. Our DEI Leadership Team created a school-wide project by writing a grant to purchase and organize our monthly read aloud books for Reading to Raise Anti-Racists. The picture books are helping us understand how we approach racism and equity with all elementary-age students. Our work toward equity for all students has been profound and we believe making a difference for our students and families. We continually work to live up to our motto, “Orchard School, A Wonderful Place to Grow,” for all students! 14 GERTRUDE CHAMBERLIN SCHOOL Principal: Holly Rouelle Address: 262 White Street Phone: 652-7400 Welcome to Gertrude Chamberlin School, a special place where the pursuit of lifelong learning is nurtured by the active participation of students, parents, and teachers. Where caring and concern for one another foster responsible citizenship. Where everyone is encouraged to be a part of a warm, supportive, growing family. Located on 262 White Street, Gertrude Chamberlin School sits amidst wonderful neighborhoods on the northeast side of South Burlington. We continue to grow our population, and we are currently home to approximately 280 students, grades Pre-K-5. This includes one of the South Burlington School District preschool programs and a School’s Out preschool program. We have a diverse student population with approximately 20 different languages spoken in the homes of our families. Chamberlin celebrates a strong connection with our community as we host Retired and Senior Volunteer Program (RSVP) and South Burlington School District mentor volunteers, and partnerships with the University of Vermont and many other community organizations. This year, we have had to suspend some of our community partnerships due to the pandemic. Along with our sister schools of Orchard School and Rick Marcotte Central School, we provide an excellent education for our South Burlington elementary students. Gertrude Chamberlin staff foster academic proficiency, disposition for lifelong learning, personal development, and citizenship in every student. Our curriculum district wide is aligned to the national Common Core State Standards, the Next Generation Science Standards and the College, Career & Civic Life C3 Framework for Social Studies State Standards. We use a Multi-Tiered System of Support for academics and social emotional learning to provide supports at the universal, targeted and intensive levels. Along with our academic curriculum, we use a program called Second Step, to foster learning skills, empathy, problem solving and emotion management. We also use restorative practices and restorative circles during our twice a month Wolf Pack Time to build community and support student voice and equity. We strive for school success for all of our students by offering learning opportunities that promote the whole child. This school year, Chamberlin School was recognized as one of the few VT schools for “Maintaining and Sustaining the PBiS Framework During COVID-19 School Building Closures.” During school closure, we worked hard to stay connected with students and families through car parades, videos, school celebrations and even socially distanced outdoor home visits for our 5th graders. Sustained implementation in VT Positive Behavioral Interventions and Supports, also includes staff coaching on evidence-based classroom management strategies, which is having positive effects on our school climate. Along with our other South Burlington schools, we participate in the Farm-to-School program, which includes monthly Vermont food lessons, taste testing, and gardening. This year, we have had to suspend some of our annual traditions such as Girls On The Run, the fall Harvest Festival, our spring Fun Run, Walk to School Day and family movie nights. We are fortunate that we have been able to stay open 4 days a week since the fall and look forward to bringing back some of our favorite learning experiences for our children once it is safe to do so. This fall and winter we are taking advantage of as many outdoor opportunities as possible, including the use of a tent for an outdoor classroom and using snowshoes to explore our school grounds. Health and safety have been our number one priority during a COVID outbreak. Our elementary students have many opportunities to become inspired to make a difference in the world…even during a pandemic! 15 South Burlington School District Proposed Budget for FY 2022 The proposed budget of $55,623,080 represents a significant investment in the education of our South Burlington Students. This section shows how this budget supports the accomplishment of the district’s “Global Ends Policy,” which states that: • Students will successfully complete their education from the South Burlington School District ready for the next step in their lives. • They will show cultural and academic competence appropriate to grade and developmental capacity. • All graduates will be prepared for college, career, or individually determined next steps. • Further, these Ends will be met at a cost that the community will support. Budget Highlights This section focuses on the details in the proposed budget. Items covered here are revenues, expenditures, tax rates, and taxes based on household incomes. The table on the next page includes a summary of the major revenue and expenditure components of this FY 2022 budget, compared to the FY 2021 budget, with explanations following. The proposed budget of $55,623,080 constitutes an increase of $3,090,832 (5.88%) over the previous fiscal year. The major revenue and expenditure or spending categories are discussed on the next several pages. 16 REVENUES Revenues come from a variety of sources. However, for reporting in this budget, there are three major categories. These categories are: “Draw from the State Education Fund,” basically property taxes, which comprise 77.6% of the total, and local and state revenues, which amount to the remaining 22.4%. Local revenues are anticipated to increase by $1,156,947 or 10.25% when compared to FY 2021. Revenue details are shown in a table on page 26 of this booklet. EXPENDITURES Public education is a labor-intensive endeavor. In this budget, salaries account for $32.36 million in expense, with benefits budgeted at $11.87 million. Together these total $44.23 million, or 79.5% of the total budget. Overall, salaries are up by 3.42% and benefits are projected to increase by 2.96%. These increases are driven by union contract settlements and non-union support staff increases. It is important to note that all non-union support staff positions received no compensation increases in FY21. Health insurance premiums for FY 2022 are increasing by 9.8%. Key changes are as follows: 17 Salaries and Benefits: • Teacher contracts have been settled, Support Staff Union contract has been ratified, and Administrators contract remains unsettled at this time. • Enrollment at the Elementary level and High School are increasing which requires the addition of 2.0 FTE Elementary Teachers, a 0.3 FTE Business Education staff at the High School and a 0.4 FTE increase in guidance at Rick Marcotte Central School. • Non-Union Support Staff is increasing by 2.0 FTE positions, 1.0 FTE in transportation and 1.0 FTE in human resources. • With the announcement of a 9.8% increase in health insurance with a total increase in the health insurance expense budget 10.57%. over FY 21. This increase also accounts for the proposed new staff in this budget and changes included in the first full year of statewide healthcare implementation. Purchased Professional Services is up by $758,388 or 45.53% due to preventative maintenance contracts, outside placement contracts for some of our students who have Individual Education Plans (IEPs), facilities evaluations of all three elementary schools, and offsetting expenses for increased grant revenue. Purchased Property Services is down by $241,534 or 35.43% due to the addition of a bond article to cover critical facility stewardship. Supplies and Materials are increasing by 1.27%. This section of line items accounts for items traditionally termed “supplies” plus the district cost of fuel oil, diesel, electricity, natural gas, and the like. With the increase in enrollment, there will be the need to supply the classroom additions. There is also a Human Resource Software package in this proposed budget. Equipment shows an increase of $136,609. This includes life-cycle replacement of computers, additional computers for the 1-1 program, audio visual equipment replacement, custodial and grounds small equipment and the replacement of two buses. Contingency and Transfers is up by $288,064 and includes a $100,000 operations contingency to protect against unforeseen expenses, contingency for the unsettled collective bargaining contract, and a contingency to support market adjustments for critical and hard to fill non union support positions. Discussion of Proposed Budget Changes In this budget proposal, expenses total $55,623,080, an increase of 5.88% from the approved FY 2021 budget. Page 21 describes the additions to the budget that contribute to this increase. One of the drivers of the increase is an increase in staff to support increasing enrollment. Total enrollment is projected to increase from 2,453 in FY2021 to 2,497 in FY2022. Including Pre-K, enrollment for FY2022 is projected at 2,574. Equalized pupils, a two-year rolling average of our 18 enrollment weighted for factors like grade level and number of students with certain special needs, is down by 17.87 to 2561.90 in the first (not the final version) of the state report. While this decrease is largely due to the global pandemic, it is an anomaly when compared to South Burlington’s consistent and steady recent and projected enrollment increase. The equalized pupil number is calculated by the State based on information provided by the District and is used in the calculation of the homestead property tax rate as described below. Using the criteria of Act 68, the cost per equalized pupil would increase by 4.31% over FY 2021. Property Tax Rates – The increase in expenses, combined with factors determined by the state that translate the change in the budget to a change in the tax rate – Yield, Common Level of Appraisal (CLA), and Equalized Pupils – result in an estimated homestead tax rate needed to fund the FY 2022 budget of $1.5658 per hundred dollars of assessed valuation, a decrease of 4.15%. Prior to factoring in income sensitivity, the homestead property tax impact equates to a $68 annual decrease on $100,000 of assessed value. The non-homestead tax rate is estimated to be $1.7300, down by 5.95%. The CLA – an estimate made by the State of how houses are appraised versus how they are actually valued by the market in South Burlington is projected to increase by 10.08% for FY 2022 as a result of the city-wide reappraisal. It is important to note that these are estimated rates, based on the projections made by the State Tax Commissioner in December of 2020. In addition, this year’s reappraisal and its projected impact on lower tax rates does not necessarily translate to lower property tax bills. The impact on individual property owners who pay taxes based solely on assessed property value will vary, and could offset some or all of the rate related reduction. Finally, at the time of this publication the Vermont House Ways and Means Committee has recommended a revision to both property and income yield values that, if enacted by the legislature, will lower the tax rate for all property taxpayers. Also, a revised equalized pupil count has been made that will lower our Act 68 pupil cost and the percent change for FY 2021. 19 Tax rate impact on the typical home and condominium are shown on the inside front cover of this booklet. The Statewide Projection of Homestead Tax Rates – While the final tax rate is dependent on actions taken by the legislature, the projections noted in this proposed budget make use of estimates by the Vermont Joint Fiscal Office in early December. The Statewide Non-Homestead Tax Rate - The State sets the non-homestead base rate, which is then divided by CLA. The resulting non-residential rate is multiplied by the assessed value, divided by 100, and added to the municipal tax to determine your non-homestead tax rate. Property Taxes Based on Household Incomes – The education tax for many of the citizens of South Burlington is based on household income as set forth in Act 68. For 2020/2021 household income below $138,500 as set by the legislature, pay some or all of their property taxes based upon income. 20 Total increase from FY21:$3,090,832 Request Rationale Cost % of Total Increase 1.0 Classroom Teacher at G. E. Chamberlin Class size would be the highest it has ever been, at 23/24. Enrollment has increased the past two years without increasing the number of teachers. We now have sections of 21, which is a challenge given the size of the classrooms.$85,069 2.75% 1.0 Classroom Teacher at R. M. Central Class size beyond policy; have classes of 22 now, with a precition of 22 new students $85,069 2.75% 0.3 HS Financial Literacy position SBHS Financial Literacy courses (when offered) typically covered topics such as: the true cost of credit, borrowing, credit scores and reports, setting and maintaining a personal/household budget, and planning and paying for training and/or post-secondary education. $26,521 0.86% 0.4 RMCS Guidance Counselor Need 5 day a week presence for increase in social/emotional needs and collaborative planning.$29,859 0.97% 1.0 Human Resources Coordinator Return of reduced critical position $75,594 2.45% 1.0 Transportation Dispatcher/Router Maintain and regrade current coordinator leadership role, adds dispatcher/router $66,100 2.14% Computers Increase in 1-1 computer support $65,417 2.12% HR Software Execution of Frontline automated HR suite $14,500 0.47% Salary Increase for NU Support Staff Market adjustments for selected NU positions $52,000 1.68% Building-based Translation/Interpreter Services To ensure that all school events, as well as handbooks, newsletters, and other key communications are made accessible to all families in a timely manner, a building-based translation budget of $3,000 per school is needed for principals to use for their translation & interpreter needs.$15,000 0.49% Multicutural Liaisons The challenges of hybrid & remote learning this year have highlighted the need for more proactive support for families, especially families where parents are not yet proficient in English. In addition to a building-based translation budget of $3,000 per school for principals to use for key communications at the school level, we need to continue the work of our district Multicultural Liaisons to help families navigate school structures & procedures (e.g., PowerSchool Parent Portal, parent-teacher conferences, internet access, transportation, etc.).$15,000 0.49% Facilities Bond Debt service for proposed FY22 facilities bond $32,027 1.04% Overall Total of Listed Additions:$562,156 Total % of increase from FY21:18.19% Recommended Additions /Changes in the FY22 Recommended Budget The remaining additons to the budget are due to salary changes, contingency for contract negotiations, increase in benefit expenses, services that are curretnly in place (e.g. tuition agreements, contracts, lease payment obligations) these changes total; $ 2,528,676 or 81.81%. 21 Equalized Pupils is a calculation made by the State and supplied to the District. Equalized Pupils consists of a 2-year average daily membership (ADM) adjusted by weighting factors for students in PreK, Secondary Grade Level, Poverty, and Limited English Proficiency. This is then multiplied by a State equalization ratio. Enrollment projections are currently being updated by McKibben Demographics and will be posted on the District website when completed. These projections take into account new housing developments that have been approved and are currently underway. 22 Teachers Actual FY20 Adopted FY21 Actual FY21 Proposed FY22Social Studies, English, Math, Science, Elementary Teachers 118.17 119.17 119.17 121.17 Arts, PE, Technology, Library-Media, World Language, Family Living, Business 51.76 48.30 48.30 48.60 Support, Leadership, Alternative Programs 16.90 13.30 14.30 14.30 Guidance, Health Services 16.10 16.20 16.20 16.60 2.0 Elementary Teachers Sp Education & ELL Teachers 59.90 59.90 64.00 64.00 Total 262.83 256.87 261.97 264.67 0.3 Business Education Support Staff Special Education 71.17 71.17 59.37 67.07 Guidance/Health Services: 0.4 RMCS GuidanceInstruction, Supervision, Support, Library/Media, LPN Guidance, Technology, Alumni, HR, Transportation 114.66 107.11 108.18 109.11 Maint., Custodial, Security 34.54 32.04 31.04 31.04 1.0 Human Resource Coordinator Total 220.37 210.32 198.59 207.22 1.0 Transportation Dispatcher/Router Leadership Administrators 13.00 13.00 13.00 13.00 4.7 Total increase over FY21 adopted budget GRAND TOTAL 496.2 480.19 473.56 484.89 Core Teacher Staff: District Support Staff: Overall Summary Summary of FTE's 23 COMPARATIVE BUDGET General Fund and Special Revenue Funds Combined*** Revenues: FY 2020 Budget FY 2021 Budget FY 2022 Budget % Change State Property Tax $40,442,293 $41,677,659 $43,174,277 3.59% Tuition 2,932,000 2,656,000 2,692,000 -1.36% Federal Aid Programs 1,647,523 1,623,969 1,945,112 19.78% State Aid Programs 6,112,874 6,605,177 7,099,691 7.49% Rentals 48,650 48,650 30,000 -38.34% Other Revenues 394,193 358,060 182,000 -49.17% Undesignated Fund Balance 169,000 0 500,000 100.00% Total Revenue $51,746,533 $52,969,515* $55,623,080 5.01% Expenses: Salaries $31,690,290 $31,293,754 $32,363,333 3.42% Benefits 10,199,499 11,058,912 11,896,648 7.58% Services (1) 5,859,328 6,335,138 7,040,323 11.13% Supplies (2) 1,770,140 1,893,832 1,921,412 1.46% Equipment (3) 1,177,505 1,043,656 1,180,265 13.09% Contingency & Transfers & Misc. 619,904 487,431 775,495 59.10% Debt Service 429,867 419,526 445,604 6.22% Total Expenses $51,746,533 $52,532,248 $55,623,080 5.88% * Additional revenue was needed to fund FY2019 deficit of $437,267 ***Revenue & Expenses include $53,685,293 of General Funds and $1,937,787 in Special Revenue Funds. (1)Includes purchased professional services, such as legal advice, negotiations, psychological assessments, telephone, printing, property and liability insurance. (2) Includes classroom, athletic, and administrative supplies; electricity and other utilities; gasoline; textbooks;and audio-visual materials. (3) Includes funds for the purchase of computers, copiers, network, and custodial equipment. Current Debt Service 2021-22 2022-23 2023-24 2024-25 2025-26 2026-27 2027-28 2028-29 2028-29 2005 Bond 159,733 153,304 153,305 147,039 133,989 - - - - 2016 Bond 176,713 174,212 171,555 168,760 165,814 162,695 159,412 156,036 152,603 2018 Bond 2022 Prop. Bond Pending Voter Approval Estimates ONLY ANNUAL TOTALS: 74,719 32,027 443,192 73,750 163,036 564,302 72,720 162,486 560,066 71,628 161,897 549,324 70,451 161,253 531,507 69,132 160,555 392,382 67,662 159,764 386,838 66,084 158,804 380,960 64,487 157,784 374,874 2030-31 - 149,114 62,909 156,595 368,618 SCHOOL DISTRICT 10-YEAR CAPITAL DEBT SERVICE BUDGET 24 Understanding The Property Tax Formula So how does Vermont get from the school budget to our property taxes? Here’s how it works: EXPENDITURES Expenditures are the total dollars a school district intends to spend. $55,623,080 MINUS LOCAL REVENUES $12,448,803 Local revenues are money the district has or is owed (e.g., federal dollars, state aid for special educaƟon, transportaƟon, tuiƟons, surplus, interest). EQUALS EDUCATION SPENDING $43,174,277 EducaƟon spending is the amount that needs to be raised by educaƟon property taxes, augmented by the EducaƟon Fund. DIVIDED BY EQUALIZED PUPILS 2,561.90 Equalized pupils is calculated by the state based on a two‐year average of the district’s average daily membership weighted for factors like the number of students who are English language learners, who are in high school, or who are receiving free or reduced lunch. EQUALS EDUCATION SPENDING PER EQUALIZED PUPIL $16,852.44 EducaƟon spending divided by equalized pupils. DIVIDED BY PROPERTY TAX YIELD PER $1 OF TAX RATE $10,763 Formerly referred to as the Base Amount, which is set by the state and used to compare districts’ educaƟon spending per equalized pupil. EQUALS EQUALIZED HOMESTEAD TAX RATE TO BE PRORATED $1.5658 EducaƟon spending per equalized pupil divided by property tax yield. DIVIDED BY COMMON LEVEL OF APPRAISAL (CLA) 100% CLA is the raƟo of the town’s listed property values versus the state’s esƟmates of those values. This year the state told us to use 100% in our esƟmates because our properƟes are being reappraised. EQUALS ACTUAL HOMESTEAD TAX RATE (ESTIMATED) $1.5658 Equalized homestead tax rate divided by the CLA. This is mulƟplied by the assessed value of your home and divided by 100. The resulƟng educaƟon tax is added to the municipal tax to calculate your total property tax due. However, if you make less than $138,500, your taxes can be based on a percentage of your income, rather than your property value. ACTUAL NON‐HOMESTEAD TAX RATE (ESTIMATED) $1.7300 The State sets the non‐homestead base rate, which is then divided by CLA. FY2022 Proposed Budget 25 South Burlington School District Budget Actual Adopted YTD Proposed Revenues Anticipated for FY 2022 FY 2020 FY 2020 FY 2021 FY2021 FY 2022 Revenues Revenues Revenues 12/31/2020 Revenues Revenues Property Tax Funds State Education Fund $40,442,293 $40,203,373 $41,677,659 $27,785,105 43,174,277$ Local Funds Interest Income $17,000 $35,091 $50,000 $7,348 $25,000 Rental Income 48,650 $33,197 $48,650 $3,000 30,000 E-Rate Rebates 47,000 $28,008 $36,833 $114,555 30,000 Reimbursement - Shared Services 301,677 $150,944 $224,427 $36,557 75,000 Tuition from other Districts 2,810,000 $2,804,143 $2,556,000 $1,509,880 2,522,000 Special Ed Tuition Income 122,000 $175,995 $100,000 $53,147 170,000 Miscellaneous 21,500 $58,966 $41,800 $11,815 47,000 Total Local Funds $3,367,827 $3,286,344 $3,057,710 $1,736,302 $2,899,000 State Grant Funds Special Education: Early Essential Education $187,421 $187,421 $199,599 $99,800 $199,599 Mainstream Block Grant 920,398 $920,398 $937,522 $937,522 937,522 Extraordinary Reimbursement 279,223 $369,425 $254,470 -$129,298 286,358 Special Ed Expense Reimb 3,906,759 $4,343,185 $4,355,142 $2,186,180 4,838,623 Care & Custody 150,000 $156,545 $168,214 $29,634 155,545 Subtotal State Special Education Funds $5,443,801 $5,976,974 $5,914,947 $3,123,838 $6,417,647 Other State Funds: Driver Education $12,000 $10,920 $8,038 $0 $8,038 Transportation 601,153 $609,955 $626,616 $0 635,059 Voc Tuition Pass through - $0 $0 $0 0 Voc Transp, Fuel Tax Refunds & Other 44,420 $31,746 $44,076 $19,852 31,747 Total State Funds $657,573 $652,621 $678,730 $19,852 $674,844 Other Revenues: Interfund Transfers In - $0 $0 $0 0 Other 7,016 $16,565 $5,000 $123 5,000 Total State Funds $7,016 $16,565 $5,000 $123 $5,000 $169,000 $0 $500,000 Total General Fund Local Revenue $50,087,510 $50,135,877 $51,334,046 $32,665,220 $53,670,768 B.E.S.T. Grant $11,500 $0 $11,500 $0 $7,200Other Grants - $0 -$0 - Total State Grants $11,500 $0 $11,500 $0 $7,200 Federal Grants IDEA $662,350 $539,274 $695,612 $127,751 $758,257 IDEA - Preschool 11,473 $12,197 $12,134 $1,803 12,134 Medicaid 375,000 $357,267 $258,019 $33,982 265,760 EPSDT 28,000 $21,310 $28,000 $8,650 21,500 Title & Other Federal Funds 570,700 $735,817 $630,204 $70,606 887,461 Subtotal Federal Funds $1,647,523 $1,665,865 $1,623,969 $242,792 $1,945,112 Total Special Revenue Funds $1,659,023 $1,665,865 $1,635,469 $242,792 $1,952,312 Total Anticipated Revenues $51,746,533 $51,801,742 $52,532,248**$32,908,012 $55,623,080 ** Additional revenue over budget of $437,267 is for FY2019 deficit repayment Carryover from Prior Year General Fund Fund Balance General Fund Special Revenue Fund 26 SCHOOL DISTRICT COMPARATIVE BUDGET General Fund and Special Revenue Funds FY 2020 FY 2020 FY 2021 FY 2021 FY 2022 Adopted Actual  Adopted YTD 12/31/21   Proposed Account Number / Description Budget Expenses Bedget Plus Encumb. 01  GENERAL FUND Salaries & Wages 50110  Teacher Salaries $20,727,230 $21,075,224 $20,365,703 $19,094,816 $20,955,346 50111  Co‐Curricular Salaries $619,728 $600,526 $584,994 $313,932 $591,444 50112  Adminstrator Salaries $1,771,667 $1,800,536 $1,795,056 $1,676,516 $1,829,947 50113  Supervisor Salaries $364,035 $370,196 $336,358 $280,353 $388,459 50114  Administrative and Support Salaries $1,267,209 $1,300,915 $1,095,626 $1,065,037 $1,270,819 50115  Paraprofessional Salaries $2,362,893 $2,376,910 $2,515,897 $2,127,387 $2,620,955 50117  Recess Aide Salaries $63,219 $52,545 $69,683 $39,247 $47,129 50118  Office Aide Salaries ‐ Sub Salaries $190,510 $182,369 $199,051 $52,588 $198,560 50119  Lunchroom Aide Salaries $74,188 $80,285 $57,314 $69,713 $79,068 50120  Substitute Teacher Salaries $255,000 $259,290 $370,000 $39,673 $377,822 50121  Business Office Salaries $322,194 $307,557 $337,776 $306,349 $363,912 50122  Maintenance Salaries $821,071 $906,778 $864,849 $764,401 $860,827 50123  Custodian Salaries $860,137 $804,714 $848,138 $770,911 $868,492 50124  Building Security Salaries $150,374 $117,432 $93,482 $41,361 $88,934 50126  Long‐Term Sub. Teacher Salaries $268,000 $315,914 $300,000 $111,369 $322,233 50130  Overtime Salaries $95,350 $84,766 $100,050 $17,652 $100,050 50132  Bus Driver Salaries $596,856 $541,759 $637,321 $509,341 $647,486 50133  Bus Monitor Salaries $68,210 $78,927 $83,871 $72,601 $66,151 Salaries & Wages $30,877,872 $31,256,642 $30,655,168 $27,353,245 $31,677,634 Employee Benefits 50211  50217 Health Insurance $5,678,948 $5,703,023 $6,531,166 $5,018,201 $7,228,715 50215  Catamount Health Program $10,689 $5,363 $7,679 $4,795 $7,679 50220 50229 Social Security $2,312,389 $2,286,336 $2,356,281 $2,059,182 $2,360,878 50230 50233 Life Insurance $86,810 $109,473 $108,221 $95,909 $109,568 50243  Employee Retirement (Support Staff)$732,680 $739,640 $661,311 $206,204 $752,204 50251  50253 Workers' Compensation $348,275 $340,930 $365,247 $346,860 $394,467 50260  Unemployment Compensation $30,000 $13,596 $15,000 $3,366 $16,000 50281  50283 Dental Insurance $463,097 $464,420 $510,064 $409,793 $506,505 50286  50288 Tuition Reimbursement $141,590 $113,394 $150,000 $32,062 $151,380 50291 50292 Disability Insurance $28,971 $39,449 $36,854 $33,430 $37,270 Employee Benefits $9,833,448 $9,815,625 $10,741,823 $8,209,802 $11,564,666 Purchased Professional Services 50321  50330 Purchased Services $1,080,602 $693,330 $1,325,400 $449,725 $1,651,468 Purchased Professional Services $1,080,602 $693,330 $1,325,400 $449,725 $1,651,468 Purchased Technical Services 50331  Benefit Plan Administration $60,100 $70,827 $82,000 $25,911 $82,000 50334  Principal Search Services $2,000 $2,594 $2,000 $712 $2,000 50335  Legal Services $80,000 $35,279 $80,000 $20,061 $70,000 50336  Negotiations Services $30,000 $52,141 $45,000 $35,764 $55,000 50337  Audit Services $22,500 $22,250 $22,500 $10,600 $22,500 50340  Equipment Repair/Maintenance $102,632 $81,603 $129,832 $82,974 $198,518 50341  Technical Services $10,000 $6,438 $11,500 $2,118 $11,500 50343  Homebound Tutoring $12,000 $6,266 $14,500 $3,000 $14,500 50344  Preschool Expenses $870,170 $866,353 $892,255 $207,926 $972,400 Purchased Technical Services $1,189,402 $1,143,752 $1,279,587 $389,066 $1,428,418 27 SCHOOL DISTRICT COMPARATIVE BUDGET General Fund and Special Revenue Funds FY 2020 FY 2020 FY 2021 FY 2021 FY 2022 Adopted Actual  Adopted YTD 12/31/21   Proposed Account Number / Description Budget Expenses Bedget Plus Encumb. Purchased Property Services 50411  Water & Sewer $64,260 $54,060 $68,800 $18,078 $68,942 50421  Refuse Removal $32,700 $47,992 $46,800 $19,791 $47,996 50422  Snow Removal $70,000 $59,757 $74,000 $22,350 $74,000 50430  Plant Repair Services $268,500 $283,653 $225,585 $398,881 $36,000 50441  Rental of Land/Buildings $20,000 $20,000 $20,000 $0 $20,000 50442  Equipment Rental $14,500 $7,061 $16,000 $8,580 $8,446 50443  Copier Usage $96,077 $110,970 $107,110 $34,279 $107,016 50445  Leases $87,819 $84,960 $85,654 $81,487 $39,515 50475  Uniforms $29,300 $30,831 $17,700 $3,622 $17,200 50485  Fire Alarm Service $7,150 $5,073 $17,100 $13,792 $18,100 50490  Vehicle Operation $3,000 $1,687 $3,000 $394 $3,000 Purchased Property Services $693,306 $706,043 $681,749 $601,254 $440,215 Property Liability Insurance 50521  Property Insurance $80,836 $77,756 $80,089 $77,425 $81,296 50522  Liability Insurance $83,105 $96,630 $99,529 $101,527 $106,603 50524  Vehicle Insurance $11,600 $11,766 $14,700 $14,262 $14,975 Property Liability Insurance $175,541 $186,152 $194,318 $193,214 $202,874 Other Purchased Services 50513  Student Transportation $38,988 $27,163 $59,788 $390 $42,708 50520  City Bus Transportation $2,500 $1,620 $2,000 $0 $2,000 50530  Telephone $127,561 $139,671 $105,836 $53,543 $128,822 50531  Postage $21,025 $18,756 $17,045 $6,378 $17,045 50532  Telecommunications $1,300 $768 $900 $384 $900 50540  Advertising/Marketing $17,570 $13,761 $17,200 $2,756 $17,200 50543  Recruit & Retain Non Resident Students $750 $298 $750 $0 $750 50550  Printing $12,100 $13,478 $11,500 $12,506 $11,500 50560  Tuition $1,639,346 $460,743 $1,788,779 $316,784 $1,753,303 50568  Tech Center ‐ State Distribution $185,000 $238,920 $254,352 $0 $261,983 50580  Travel $22,607 $8,742 $13,494 $433 $23,189 50585  50588 Conferences & Prof Development $216,116 $105,400 $162,756 $36,496 $205,944 Other Purchased Services $2,284,863 $1,029,320 $2,434,400 $429,670 $2,465,344 Supplies and Materials 50610  Program Supplies $440,264 $358,507 $396,809 $166,633 $445,864 50611  504 /ESS Program Supplies $9,000 $5,972 $9,000 $7,031 $9,000 50612  General Supplies $191,789 $130,967 $194,552 $51,135 $195,376 50613  Field Trips $13,950 $7,996 $13,950 $0 $13,950 50614  Focus Supplies $1,100 $0 $1,100 $0 $1,100 50615  Repair Supplies $98,200 $90,282 $100,800 $18,772 $103,600 50616  Grounds Supplies $21,950 $7,156 $19,750 $3,886 $21,500 50622  Electricity $326,300 $292,763 $326,900 $138,158 $326,900 50623  Gas $130,700 $99,026 $131,400 $20,499 $131,400 50624  Oil $6,500 $0 $3,500 $0 $3,500 50626  Vehicle Fuel $108,788 $89,185 $127,000 $9,538 $113,050 50640  Books & Periodicals $103,140 $77,621 $102,278 $57,159 $101,956 50650  Audio/Visual Materials $11,000 $10,599 $8,347 $7,233 $9,917 28 SCHOOL DISTRICT COMPARATIVE BUDGET General Fund and Special Revenue Funds FY 2020 FY 2020 FY 2021 FY 2021 FY 2022 Adopted Actual  Adopted YTD 12/31/21   Proposed Account Number / Description Budget Expenses Bedget Plus Encumb. 50670  Software $71,637 $62,042 $102,647 $34,298 $119,750 50675  Software Maintenance Agreements $214,822 $216,179 $287,697 $293,817 $256,447 Supplies and Materials $1,749,140 $1,448,294 $1,825,730 $808,158 $1,853,310 Equipment 50733  Classroom Furniture Replacement $23,000 $6,998 $31,000 $0 $31,000 50734  Small Equipment $142,826 $73,890 $166,249 $70,726 $194,949 50735  Computers $522,680 $529,337 $486,909 $470,364 $552,326 50740  Equipment $488,999 $449,402 $359,498 $252,601 $401,990 Equipment $1,177,505 $1,059,627 $1,043,656 $793,692 $1,180,265 Other Costs & Contingency   50810  50812 Dues $50,261 $42,338 $45,611 $35,985 $47,811 50831  Interest Tax Anticipation Notes $5,000 $12,329 $14,000 $0 $14,000 50840  50842 Contingency $461,893 $65,982 $382,610 $74,424 $666,974 50890  50891 Miscellaneous $39,750 $30,407 $42,610 $15,802 $44,110 50892  Program Evaluation $52,700 $30,990 $52,300 $30,772 $52,300 50893  Miscellaneous Functions $10,300 $31,398 $10,300 $10,203 $10,300 50998  Transfers In/Out School's Out ($50,000)$0 ($60,000)$0 ($60,000) 50999  Interfund Transfers Out $50,000 $407,956 $0 $0 $0 Other Costs & Contingency $619,904 $621,399 $487,431 $167,186 $775,495 Debt Service 50830  Interest on Bonds $117,342 $117,333 $107,001 $51,094 $133,079 50910  Principal on Bonds $312,525 $312,525 $312,525 $312,525 $312,525 Debt Service $429,867 $429,858 $419,526 $363,619 $445,604  01 General Fund Total $50,111,449 $48,390,040 $51,088,787 $39,758,628 $53,685,293 03 SPECIAL REVENUE FUND 50110  Teacher Salaries $474,733 $461,794 $316,913 $327,804 $394,940 50114  Secretarial Salaries $89,615 $90,119 $99,311 $83,562 $99,561 50115  Aide Salaries $167,415 $194,400 $141,621 $98,714 $107,329 50132  Bus Driver Salaries $58,238 $58,539 $62,932 $56,961 $63,091 50133  Bus Monitor Salaries $16,961 $16,968 $17,809 $15,769 $20,777 50211  50214 Health Insurance $185,756 $149,647 $176,137 $127,893 $187,400 50220 50225 Social Security $61,733 $61,935 $48,852 $43,853 $52,456 50231  Life Insurance $1,420 $1,598 $1,352 $1,227 $1,606 50232  OPEB State Teachers Retirement $98,471 $86,548 $75,828 $8,261 $77,014 50233  Life Insurance $783 $816 $814 $595 $656 50281  50283 Dental Insurance $16,998 $12,741 $13,688 $10,202 $12,220 50291  Disability Insurance $448 $518 $418 $497 $631 50330  Purchased Services $432,614 $385,621 $416,684 $347,086 $849,004 50580  Travel $3,000 $1,128 $3,000 $0 $3,000 50610  Program Supplies $21,000 $0 $68,102 $23,608 $68,102 03 Special Revenues Totals $1,629,182 $1,536,390 $1,443,460 $1,146,032 $1,937,787 General Fund and Special                      Revenue Funds Total $51,740,631 $49,926,431 $52,532,247 $40,904,661 $55,623,080 29 SOUTH BURLINGTON SCHOOL DISTRICT’S FACILITIES STEWARDSHIP PLAN The following pages contain the South Burlington School District’s facilities stewardship plan through Fiscal Year (FY) 2031. The revised plan responds to the defeat of the bond proposal from last years town meeting and serves to address some of the most critical facility shortcomings in the near term. For FY2022, the plan includes $270,865 in operating expenses and an article requesting community support for a $2.5 million facilities bond. The following three years include tentative potential bond funding for known facility maintenance needs. These future bonds are not certain to be included and will be informed by the continuation of the District Master Planning and Visioning work. The FY 2022 budget includes $20,000 for each elementary school to fund a structural, mechanical and electrical assessment. The results of these assessments will help the Board and Administration determine the facilities maintenance / configuration direction and funding needs for subsequent years. As we gain clarity on future potential impacts and further evaluate the condition and requirements at our elementary facilities, we will make additional adjustments to the plan. Gary Marckres Director of Operations and Financial Management 30 Facilities Bond Article The Board approved a 2.5M facilities bond article for consideration by South Burlington voters on the March 2, 2021 ballot. Impact on FY22 budget is an increase of $32,027. Proposed Items for Bond Funding: •Orchard School o Flooring abatement and replacement - $65,000 o Door hardware - $2,500 •Gertrude Chamberlin: o Flooring abatement and replacement - $35,000 o Door hardware - $2,500 o Circulation pumps, controls, expansion tank replacement - $67,600 •Rick Marcotte Central School: o Flooring abatement and replacement - $25,000 o Door and hardware replacement- $12,500 •District o Front end loader for snow removal - $80,000 •Frederick H. Tuttle Middle School: o Main roof replacement - $1,800,000 o Rooftop penthouse wall coating - $30,000 o Flooring abatement and replacement - $125,000 o Door replacement and hardware - $12,500 o Masonry repair- $15,000 o Fire Alarm Upgrade- $15,000 •South Burlington High School: o Flooring abatement and replacement - $70,000 o Resurface fire road- $75,000 o Door and hardware replacement - $22,500 o Circulation pumps- $7,500 o Masonry repair- $15,000 o Fire Alarm Upgrade- $15,000 39 31 BORROWING ASSUMPTIONS & ESTIMATED LIFE-CYCLE BOND COSTS 32 PRELIMINARY Three Prior Years Comparisons - Format as Provided by AOE ESTIMATES ONLY District: South Burlington T191 Property dollar equivalent yield Homestead tax rate per $10,763 of spending per equalized pupil SU: South Burlington Chittenden County 10,763 1.00 12,825 Expenditures FY2019 FY2020 FY2021 FY2022 1.Budget (local budget, including special programs, full technical center expenditures, and any Act 144 expenditures)$49,686,166 $51,746,533 $52,969,514 $55,623,080 1. 2.plus Sum of separately warned articles passed at town meeting +- - - 2. 3.minus Act 144 Expenditures, to be excluded from Education Spending (Manchester & West Windsor only)-- - NA - 3. 4. Locally adopted or warned budget $49,686,166 $51,746,533 $52,969,514 $55,623,080 4. 5.plus Obligation to a Regional Technical Center School District if any +- - - 5. 6.plus Prior year deficit repayment of deficit +- - - 6. 7. Total Budget $49,686,166 $51,746,533 $52,969,514 $55,623,080 7. 8.S.U. assessment (included in local budget) - informational data - - - 8. 9.Prior year deficit reduction (included in expenditure budget) - informational data - - - - 9. Revenues 10.Offsetting revenues (categorical grants, donations, tuitions, surplus, etc., including local Act 144 tax revenues)$12,050,394 $11,304,240 $11,291,856 $12,448,803 10. 11.plus Capital debt aid for eligible projects pre-existing Act 60 +- - - 11. 12.minus All Act 144 revenues, including local Act 144 tax revenues (Manchester & West Windsor only)-- - NA NA 12. 13. Offsetting revenues $12,050,394 $11,304,240 $11,291,856 $12,448,803 13. 14. Education Spending $37,635,772 $40,442,293 $41,677,658 $43,174,277 14. 15.Equalized Pupils 2,512.79 2,540.12 2,579.74 2,561.90 15. 16. Education Spending per Equalized Pupil $14,977.68 $15,921.41 $16,155.76 $16,852.44 16. 17.minus Less ALL net eligible construction costs (or P&I) per equalized pupil -$152.39 $169.23 $162.62 $173.94 17. 18.minus Less share of SpEd costs in excess of $60,000 for an individual (per eqpup)-$21.94 $16.10 $21.30 $8.04 18. 19.minus Less amount of deficit if deficit is SOLELY attributable to tuitions paid to public schools for grades the district does not operate for new students who moved to the district after the budget was passed (per eqpup) - - - - 19. 20.minus Less SpEd costs if excess is solely attributable to new SpEd spending if district has 20 or fewer equalized pupils (per eqpup)-- - - 20. 21.minus Estimated costs of new students after census period (per eqpup)-- - - 21. 22.minus Total tuitions if tuitioning ALL K-12 unless electorate has approved tuitions greater than average announced tuition (per eqpup)-- - - 22. 23.minus Less planning costs for merger of small schools (per eqpup)-- - - 23. 24.minus Teacher retirement assessment for new members of Vermont State Teachers' Retirement System on or after July 1, 2015 (per eqpup)-$20.69 $23.17 $27.82 $32.37 24. threshold = $17,816 threshold = $18,311 threshold = $18,756 threshold = $18,789 25.Excess spending threshold $17,816.00 $18,311.00 $18,756.00 $18,789.00 25. 26.plus Excess Spending per Equalized Pupil over threshold (if any)+- - - - 26. 27.Per pupil figure used for calculating District Equalized Tax Rate $14,978 $15,921 $16,156 $16,852.44 27. 28. District spending adjustment (minimum of 100%)146.553%149.525%146.897%156.578%28. based on yield $10,220 based on yield $10,648 based on $10,883 based on yield $10,763 Prorating the local tax rate 29. Anticipated district equalized homestead tax rate (to be prorated by line 30)$1.4655 $1.4953 $1.4690 $1.5658 29. [$16,852.44 ÷ ($10,763 / $1.00)]based on $1.00 based on $1.00 based on $1.00 based on $1.00 30. Percent of South Burlington equalized pupils not in a union school district 100.00%100.00%100.00%100.00%30. 31. Portion of district eq homestead rate to be assessed by town $1.4655 $1.4953 $1.4690 $1.5658 31. (100.00% x $1.57) 32. Common Level of Appraisal (CLA)94.51%93.28%89.92%100.00%32. 33. Portion of actual district homestead rate to be assessed by town $1.5506 $1.6030 $1.6337 $1.5658 33. ($1.5658 / 100.00%)based on $1.00 based on $1.00 based on $1.00 based on $1.00 34. Anticipated income cap percent (to be prorated by line 30)2.42%2.43%2.39%2.63%34. [($16,852.44 ÷ $12,825) x 2.00%]based on 2.00%based on 2.00%based on 2.00%based on 2.00% 35. Portion of district income cap percent applied by State 2.42%2.43%2.39%2.63%35. (100.00% x 2.63%)based on 2.00%based on 2.00%based on 2.00%based on 2.00% 36. #N/A ----36. 37. #N/A ----37. Income dollar equivalent yield per 2.0% of household income -Following current statute, the Tax Commissioner recommended a property yield of $10,763 for every $1.00 of homestead tax per $100 of equalized property value. TheTax Commisioner also recommended an income yield of $12,825 for a base income percent of 2.0% and a non-residential tax rate of $1.73. New and updated data will likely change the proposed property and income yields and perhaps the non-residential rate. -Final figures will be set by the Legislature during the legislative session and approved by the Governor.-The base income percentage cap is 2.0%. If the district belongs to a union school district, this is only a PARTIAL homestead tax rate. The tax rate shown represents the estimated portion of the final homestead tax rate due to spending for students who do not belong to a union school district. The same holds true for the income cap percentage. Prior Years Comparison 33 Articles that will be on the Ballot March 2, 2021 WARNING CITY OF SOUTH BURLINGTON SCHOOL DISTRICT 2021 ANNUAL MEETING The legal voters of the City of South Burlington School District are hereby notified and warned to meet at their respective polling places at the Frederick H. Tuttle Middle School on Dorset Street, the Orchard School on Baldwin Avenue and the Gertrude Chamberlin School on White Street on Tuesday, March 2, 2021, at 7:00 o'clock in the morning, at which time the polls will open, until 7:00 o'clock in the evening, at which time the polls will close, to vote by Australian ballot on the following article: ARTICLE I ELECTION OF OFFICERS To elect two (2) Directors to the South Burlington School District Board of School Directors, one (1) Director for a three (3) year term and one (1) Director for a two (2) year term as required by law. ARTICLE II BUDGET Shall the voters of the City of South Burlington School District approve the School Board to expend Fifty-five Million Six Hundred Twenty-Three Thousand and Eighty and 00/100 Dollars ($55,623,080.00), which is the amount the School Board has determined to be necessary for the ensuing fiscal year? It is estimated that this proposed budget, if approved, will result in education spending of $16,852.44 per equalized pupil. This projected spending per equalized pupil is 4.31% more than spending for the current year. ARTICLE III CAPITAL IMPROVEMENT BOND ISSUE Shall the voters authorize the issuance of general obligation bonds or notes of the South Burlington School District in an amount not to exceed TWO MILLION FIVE HUNDRED THOUSAND and 00/100 DOLLARS ($2,500,000.00) for the purpose of financing capital improvements to the schools and facilities of the South Burlington School District together with related eligible project expenses? State funds are not available at this time or this project is not eligible to receive state school construction aid. Consequently, the South Burlington School District will be responsible for all costs of any borrowing and the costs of the planned improvements and additions. 34 ARTICLE IV AUTHORIZATION TO USE ANY SURPLUS FUNDS FOR NON-REIMBURSED COVID EXPENSES Shall the voters of the City of South Burlington School District assign any surplus from the 2021 fiscal year to support unanticipated, non-reimbursable expenses in the 2022 fiscal year which are due to the impacts of Covid-19 pandemic? POLLING PLACES ARE THE FREDERICK H. TUTTLE MIDDLE SCHOOL AT 500 DORSET STREET, THE ORCHARD SCHOOL AT 2 BALDWIN AVENUE, AND THE GERTRUDE CHAMBERLIN SCHOOL AT 262 WHITE STREET. VOTERS ARE TO GO TO THE POLLING PLACE IN THEIR RESPECTIVE DISTRICT. The legal voters of the City of South Burlington School District are further warned and notified that a virtual public information meeting will be held to discuss Articles I, II, III, and IV on Monday, March 1, 2021 at 7:00 p.m. via Zoom. The link is below: https://sbschools.zoom.us/j/86018631826?pwd=YUpGc0Nmc2lWNGdWVlNCWHhWSUxXZz09 Passcode: 0301Hear Or iPhone one-tap: US: +16465189805,86018631826#, *48403070# or +16468769923,86018631826#, *48403070# Or Telephone: Dial (for higher quality, dial a number based on your current location): US: +1 646 518 9805 or +1 646 876 9923 or +1 651 372 8299 or +1 786 635 1003 or +1 267 831 0333 or +1 301 715 8592 or +1 312 626 6799 or +1 470 250 9358 or +1 470 381 2552 or +1 669 219 2599 or +1 669 900 6833 or +1 720 928 9299 or +1 971 247 1195 or +1 213 338 8477 or +1 253 215 8782 or +1 346 248 7799 or +1 408 638 0968 or +1 602 753 0140 Webinar ID: 860 1863 1826 Passcode: 48403070 The legal voters of the City of South Burlington School District are further notified that voter qualification, registration, and absentee voting relative to said annual meeting shall be as provided in Chapters 43, 51 and 55 of Title 17, Vermont Statutes Annotated. 35 CITY MANAGER’S FY2020 ANNUAL REPORT Kevin Dorn, City Manager 2020 was a year that most of us are glad to look back at through the rear-view mirror. The COVID-19 pandemic shaped most everything that we did in City government and, of course, in all of our lives. Before I talk specifically about the last year in the life of City government, I would like to pay tribute to those who have worked through the crisis to continue to provide vital services to the residents of South Burlington. Throughout the past 10 months or so of pandemic the “essential employees” of the City continued to do their work, day in and day out, 24/7. These dedicated professionals include our police officers, fire fighters and our team at the Water Quality Division of the Department of Public Works. When a resident call for an ambulance to respond to a health emergency or a call goes out to the police to investigate a crime or an accident of some type, our residents expect an appropriate response from our Public Safety staff. Likewise, we must maintain our Water Quality/Sewerage capability around the clock. These are functions of City government that simply cannot be set aside, even for a pandemic. It requires our employees to go out and do their jobs, even in the face of possible exposure to the COVID virus. Of course, the City does provide protective gear which greatly reduces the possibility of infection. Still, your emergency team members and water quality staff went out and did their jobs and I can tell you they did so with no complaints --- they are true professionals. As to our “non-essential” employees -- I really do not like that term, I’d rather call them our important employees --- many were able to continue their work from home or worked for much of the period in shifts so that they could maintain social distancing and wear masks. Other accommodations were made as well to continue to provide the services our residents expect. So, I want to express my gratitude to all South Burlington municipal employees for their perseverance and dedication throughout these difficult times. And just like all of the rest of us they have had to deal with the threat of the virus in their personal lives as well. Still, they showed up and did their work and they have my gratitude and respect. 36 Of particular note has been the work of City Clerk Donna Kinville and her staff in the Clerk’s office. Donna and her team have had to manage multiple elections during the pandemic where gatherings of large numbers of people at polling places has been a challenge. Ensuring that her team members – to include our great volunteers at the polling places -- were safe as they did their work during elections was Donna’s number one priority. Later, when the mailing of ballots was brought forth by the State, Donna’s team shifted to the new requirements without skipping a beat. And throughout this process they managed to run highly efficient and credible elections. Truly, Clerk Donna Kinville, her staff, and all of the volunteers who supported the numerous elections deserve our appreciation and recognition. Among the many issues we had to address as the pandemic and the various restrictions in our lives came upon us was the potential impact on City finances. We did not know at the time the degree to which our primary revenue sources for the general fund; property taxes and local option taxes, would be affected by COVID-related restrictions. As the early decisions were made to shut down public functions, we immediately began to take steps of our own to reduce City costs. We froze all of our capital expenditures – the purchase of vehicles, paving, and things of that nature. We also implemented a hiring freeze and then, ended up furloughing 44 employees for over three months. All this was done to generate savings because we did end up losing a significant amount of local option tax revenue. However, because we instituted some early and significant mitigation efforts, we were able to end fiscal year 2020 with a small surplus. This is an unaudited projection and we will have the final number once our audit for the fiscal year is completed. Much has been accomplished even in the face of the pandemic. Last year we began the construction of the new South Burlington Public Library and City Hall. This 50,000 square foot building located at 180 Market Street will house a new Public Library, City Clerk’s office, City Hall, a Senior Center and an auditorium. The construction was approved by voters to be paid for in part through Tax Increment Financing (TIF), a program authorized by the State to allow us to keep tax revenues generated by new construction in our TIF District to reinvest for the public good in that District. The building should be completed and ready for occupancy in mid-summer, 2021. Also during the last fiscal year, we completed the construction of Market Street which will serve as our new community “main street.” The City also acted on our commitment to the construction of additional affordable housing as we supported the Allard Square senior resident building which was developed by the Cathedral Square Corporation. Allard Square provides 39 units of affordable housing for seniors and includes “wrap around services” for the residents. In addition, with City-support, 60 units of affordable housing was completed and opened by the Champlain Housing Trust on the corner of Market and Garden Street. Some of these units are three and even four bedrooms making critically needed affordable housing available to families. These projects continue progress toward achieving the community’s long-standing vision to have our own downtown – City Center, with housing available to people and families at all income levels. The long running City conversation about the preservation of open space continued on the regulatory side of government as well as the investment side. The City partnered with non-profit organizations to conserve a very large section of the farthest southeast corner of the City known as the Auclair Farm. This was a very complex transaction with the City investing around $900,000 from the Open Space Fund. 37 The conservation of the Auclair property led us to work with the Towns of Williston, Shelburne, St. George and Hinesburg to form the Champlain Valley Conservation Partnership to provide a vehicle for partnerships to manage and integrate our combined conserved properties in this area. On the regulatory side the City continued in “Interim Zoning” which is a method available under State law to allow communities to pause development in order to provide time to revisit planning and zoning ordinances to ensure that the build out of the community is consistent with community values. During Fiscal Year 2020 we also began a re-appraisal of all residential and commercial properties in the City. The state requires property re-appraisal when the value used to assess taxes on properties falls to 85% of the market value of those properties. South Burlington was reaching that point and so we hired consulting firm Tyler Technologies to conduct the re-appraisal. That process should be completed in the spring of 2021. The highly controversial arrival of the National Guard F-35s occurred during FY 20. The issue of the transition between the F-16s and the F-35s was the subject of many hours of debate before the City Council and in other forums as well. During this time the Burlington International Airport began the development of their latest Noise Compatibility Plan to address changes in noise at the Airport. Importantly, the City’s goal of halting the further demolition of houses in a vital South Burlington neighborhood was achieved with the new plan concentrating resources on insulating homes against noise. Nationally, 2020 brought great focus on policing in communities across the United States with calls for changes in use of force, racial profiling and defunding the police. Here in South Burlington, Chief Burke led our efforts to bring relevant policies on use of force and bias in policing up to current standards. Our Community Outreach program really hit its stride in the last fiscal year. Community Outreach is a partnership between the communities of South Burlington, Colchester, Winooski, Essex, Williston, Shelburne and Richmond that embeds five mental health counselors within the police departments of the member communities. These counselors respond to residents experiencing mental health crisis with the training and resources to de-escalate a situation if required and begin to address the needs of the resident right at the point of contact. This highly successful program is managed by Howard Mental Health and supported financially by the member communities, the State Department of Mental Health via appropriations from the Legislature and the University of Vermont Medical Center. The program is so highly regarded that the towns of Milton and Hinesburg joined at the beginning of this year. Your team at the Fire Department continued to see an increase in the overall number of calls, the vast majority of which were for ambulance service. The onset of COVID-19 brought about more ambulance calls and their need to strengthen our protocols on exposure. Our teams also witnessed a disturbing trend as patients exhibited more extreme conditions attributed to fear of going to the hospital or even routine medical appointments. This fear caused many, particularly older residents, to wait until the very last minute to call for help making successful response more difficult. This was an unanticipated result of the response to the pandemic but it was very real. The City Council was pleased to see a quite austere draft budget approved by the voters for Fiscal Year 2021. Many capital and other programs were held steady or reduced in order to achieve a 2.9% increase over the prior year’s tax rate. This frugality extended into the planning for the Fiscal Year 2022 budget going to the voters with a .98% increase in the tax rate and an increase in spending of just under $150,000. 38 Your Public Library staff were very creative in their approach to continuing to provide access to their resources and programming through the pandemic response. Curbside service, which was used by so many businesses, was incorporated into the Library’s planning to assure that residents could still get books and other materials without having to actually enter the Library. Even as this work was occurring, they were busy supporting the planning for the new Public Library at 180 Market Street to include design elements, furnishings, fixtures and a plan to transition into the new facility. The pandemic brought real challenges to our Recreation and Parks Department. So much of what the Department does is to bring people together; from camps and organized sports to SoBu Nite Out and senior lunches. This mission was in direct conflict with the Governor’s Executive Orders to socially distance and avoid contact with larger groups. The team at Recreation and Parks became very creative on how to invest their time and resources on programs that would comply with the Executive Orders while beginning to plan for the time coming soon when people get back together in a recreational or social setting. No matter where we turned in the last year, we had to address COVID–19 in some fashion, just like all of us in our private lives. I am pleased to say that even during this stressful time the City has moved forward toward creating a community with a better quality of life for our residents. That is always our goal and I believe we achieved it in the last year. Again, the credit goes to the hard-working men and women who work for you throughout City government. Our priority as City staff has always been to be frugal with the taxpayer dollar. Each year we confront the ever-increasing cost of health care for our employees. Most of these costs get passed onto our taxpayers and we have felt powerless as year after year our health insurance costs escalated. In 2020 we took some bold actions to try to bend the curve on health care costs, while at the same time addressing the health and wellness of our employees. Toward that end we took two actions; establishing a full-time health clinic to support our employees and their families and, moving to a captive insurance model. Working in conjunction with two other large employers in the area we established the Summit Employers Health Clinic in an office on the corner of Dorset Street and Kennedy Drive. It is like any other health clinic and is staffed by a Nurse Practitioner, a Technician and a Mental Health Counselor. The focus of the Clinic is employee wellness. If we can help our employees get out in front of the onset of serious disease, we can not only improve their quality of life but also avoid downstream costs associated with expensive treatments. The clinic is open during regular business hours and employees and their families can go there any time for a wellness visit, for screening or for any related purpose. The clinic is not a replacement for the employee’s primary care physician but it is there to augment what the employee is getting from other providers with a focus on long-term wellness. The second step we have taken is to move to a captive insurance model for our health care coverage. Think of the captive model as a form of self-insurance. Rather than our insurance being underwritten by one of the three large providers in Vermont we do it ourselves in conjunction with experts and outside administrators who have expertise in managing these programs. In this way our taxpayers can benefit when our costs go down rather than having those savings go to the health insurer. Another initiative that started in FY 2020 is the digitization of public records. In addition to frugality, we also strive to provide the highest quality customer service. As such we are working on digitizing all of our public records where state record laws allow us to do so. Through digitization we can make records available online to the public rather than all record searches having to be done in City offices. As you 39 might imagine this is a huge effort but we are well on the way to completely digitizing our records. So before just coming in to do a record search, check our website and you may find the documents you are looking for are available to you online. Similarly, to the digitization effort, we have also introduced a bi-weekly electronic newsletter, the City News, to provide more information to the public on the activities of City Government. Transparency in all we do is important to the City Council, as well as your administration. By using an electronic newsletter, we can push out more information to residents at no additional cost to the taxpayer. I hope you are receiving City News in your email. If not, please check the City website for information on how you can sign up. I would like to close, as I have in the past, by recognizing the service and commitment to community of our five-member City Council; Helen Riehle, Chair, Meaghan Emery, Vice Chair, Tim Barritt, Clerk, Tom Chittenden and David Kaufman. These five Councilors spend an enormous amount of time preparing and participating in meetings and using their experience and judgement to represent you and move the City forward. These five Councilors provide an example of public service at its finest and they deserve to be recognized for their dedication. 40 Proposed Financial Management Plan Fiscal Year 2022 Providing a budget that is reasonable and sustainable, while understanding and respecting the impact of increased taxes voters are faced with, certainly remains a priority- and especially in the challenging times and uncertainty the City, and everyone is currently faced with amid the Pandemic. The City is bringing forth a budget that has compromises, sacrifices, and in some departments- reduced funding for services, and responding in a way that is both fiscally prudent and responsible. In accordance with the City Charter, the proposed budget for FY 2022, which has been discussed and approved by the City Council (January 04, 2021), is now available to the voters for their consideration on March 2, 2021. The FY 2022 General Fund budget expenditures increased $145,923 to $26,745,677. General Fund non-property tax revenues decreased by $261,960 to a total of $9,347,272. This decrease was largely due to an anticipated decrease in what is projected to be received in the Local Options Taxes. General Fund property tax (Tax Levy) will increase to $17,398,404.56. The Tax Levy is arrived at by subtracting non-property tax revenues from total General Fund expenses. The City tax rate is calculated by dividing the Tax Levy by the estimated Grand List. The property tax rate needed is $0.5597, an increase of $0.0055 over the FY21 tax rate, or 0.98% overall. This equates to an annual increase of $18.76 for the average homeowner, and $13.01 annual increase to the average condo owner. The average home is based on an assessed value of $341,085 and the average condo is based on an assessed value of $236,481. Total of all funds for FY22 is $50,698,430.77 which includes all expenditures from the General Fund, Special Funds, and Enterprise Funds. Of that total, only expenditures from the General Fund effect the tax rate ($17,398,404.56). Grand List & Tax Rate Vermont State Statutes require a new Grand List for each municipality to be tentatively set by the City Assessor as of April 1. After reviewing relevant information, the City Assessor formally sets the Grand List in mid-June. With Reappraisal, as with any year there is a change of assessed value, notice will be sent to property owners, who may then grieve the assessed value of their property. Therefore, the Grand List may increase or decrease as a result of these grievances. The Grand List is then set at the end of the Assessor’s grievance process. Anyone still not satisfied with the outcome of that process may appeal to the Board of Civil Authority – and that process may require several months. The first tax payment is typically due to the City on August 15 of each year. State Statute requires municipalities give taxpayers at least thirty (30) days’ notice. To meet this requirement, City Council must set the City tax rate at least 45 days prior to the first payment due date – to allow for actual printing and mailing of the tax bills. Thus, City Council sets the tax rate the end of June-early July. As part of our budget process, the City estimates a tax rate based on the Tax Levy needed to support the General Fund which is then divided by the City Assessor’s estimate of what next year’s Grand List will be. To clarify, we are projecting a tax rate in December of a given year when the tax rate will not be set until the following June. We use a conservative estimate for next year’s Grand List, the actual rate to be approved by City Council in late June/early July 2021. 41 The City tax rate approved by City Council uses a much more accurate Grand List than we have at the time of budget preparation (in December and January). The 2021 Grand List has been conservatively estimated by the City Assessor to be $31,087,070. As previously explained, the City tax rate is calculated by dividing the Tax Levy by the estimated Grand List. Using the proposed budget figures, the estimated tax rate is calculated as follows: -Tax Levy for FY 2022 as proposed is $17,398,405 -Estimated 2021 Grand List of $31,087,070 -Dividing the Tax Levy by the estimated Grand List results in an estimated City tax rate of $0.5597 As stated, the estimated FY 2022 tax rate of $0.5597 is an increase of $0.0055 (cents) over the FY 2021 approved tax rate. When computing the impact of this tax for an individual property owner, the City takes the property owner’s assessed property value, divides that by 100, and multiplies it by the actual property tax rate. Budget Considerations & Impacts The tax rate increase is significantly lower than last year’s proposal, with the FY22 budget at a proposed increase of 0.98%. The FY21 budget was a 2.98% increase. Major considerations for preparation of this year’s proposal included: sensitivity toward any tax rate increase; where possible, maintain current level of service; meet all contractual obligations; meet all bonded debt obligations; support for the Capital Improvement Plan; fund annual assessments & support to other entities. The budget assumes a 1% growth in the Grand List as projected by the City Assessor, understanding that the real Grand List numbers will change once the Reappraisal is complete- but this provides the only true measure of how residents can determine what the impact of this budget will have on their taxes at this point in time, and how it compares to recent budgets. Expense factors range from a number of cost drivers which include: agreements with the three Bargaining Units; Health Insurance & Pension increases; Workers Comp & property & liability insurance increases; reduction in interest on investments; increase in funding needed for the opening of the new Library; and the decrease in revenue for Local Options Tax. All told, these items alone account for nearly $1.3 Million in costs. On the revenue side, along with the projected growth in the Grand List; City Clerk revenue remains high for recording fees and vital records; the City has an additional tenant at the 19 Gregory Dr. building, where the Police Station is located, and the City now owns the building; the Fire Dept. projects to be able to maintain the fire inspection fees and increase the revenue in ambulance fees; and the City also retired the debt that was due on the Public Works Building- about $100,000 in principal & interest. Some of the projects listed in the Capital Improvement Plan (CIP) are offset with the use of grants or impact fees. Adjusting these revenue projections right-sizes the expected income to be generated in the General Fund for 2021-22. Additional funding for the CIP has been provided through prior voter approval of the re-allocation of ½ cent in the open space fund for open space projects, the passage of the communications bond for public safety equipment, and voter approval for the “Penny for Paths”. The complete CIP is included in this budget booklet. The anticipated revenue unfortunately doesn’t outweigh the budget impacts, so significant cuts in the FY22 proposed budget were necessary. These have included: additional cuts to the Capital Improvement Plan (major projects & purchases as part of a 10-year plan); cuts to various line items within the General Fund; cuts to the reserve funds; and a number of staff positions will not be filled. These staff positions have either opened up since the Pandemic, or were approved positions in the FY21 budget that have not yet been filled, and will not be included in the FY22 Budget. These include: 1 Patrol Office, 1 Firefighter, City Planner, Deputy Finance Officer, Parks Laborer, and the Benefits Administrator position. Additionally, several positions are proposed to merge from 2 separate positions to shared positions- and with one position cut this fiscal year, 9 staff positions in total. These decisions did not come easy and were carefully examined and reviewed with department managers and the Council based on where the City currently is fiscally. This will impact the level of service from departments, some more than others. 42 The City will continue to focus on Lean Process—seeking to achieve incremental changes to improve efficiency and quality, and will continue to report back to the Council on the results of these efforts. Additionally, the City will continue to seek regionalization efforts and coordination of shared services as tools to help offset the rising cost of services. General Fund Revenues & Expenditures Please note that all property tax calculations are for City property taxes only, and do not include the education property tax. A separate School District budget is proposed by the School Board. General Fund Expenses are proposed at $26,745,676.56 Expense Analysis Manager/Finance/Legal, 4.01%Admin/IT/Insurance, 6.41% Social Services and other Entities, 3.13% City Council, 0.24% HR & Benefits Administration, 19.99% Planning/Energy, 1.51% Clerk, 0.98% Recreation, 2.51% Library, 3.04%Fire, 12.68% Ambulance, 0.76% Police, 19.72% Highway, 12.04% Parks, 1.17% Debt Service, 5.61% Capital/Reserves, 6.20% FY 22 proposed General Fund Budget Expenditures Summary 43 General Fund Revenues are proposed at $9,347,272 Revenue Sources Enterprise Funds: Total annual increase in fees is $14.50. Water: The Water Fund budget for FY22 is proposed at $2,968,426.00. Water utility rates are proposed to increase by 2.9%. This is an annual increase of $7.89, and still provides the City with one of the lowest water rates on the CWD system. Sewer: The Sewer Fund budget for FY22 is proposed at $4,924,854.27. A rate increase of 1.5% is proposed, which translates to a $5.17 annual increase. Stormwater: The FY22 Stormwater Fund budget is proposed at, $6,019,628.94 with a rate increase of 1.7% proposed, an increase of $1.44. Special Funds, which have designated fund numbers of 200, 300 and 600, include various funds such as Impact Fees, Donation Accounts, and other funds designated by the City Council to be held for a specific purpose. Some of these funds are reflected with some amount of revenue or expenditures within the General Fund, others remain separate if no activity is anticipated within the proposed fiscal year. Total projected expenses for FY22 for all Special Funds are $10,039,845. Copies of the FY 2022 proposed budget booklet are available at the following locations: South Burlington Public Library, City Manager’s Office, City Clerk’s Office, and on the City’s website at www.sbvt.gov . Property Tax, 65.05% Local Option Tax, 14.21% Ambulance Service Billing, 2.80% Leisure Arts, 1.08%Roadway, 5.80% Clerk, 1.17% Police, 1.69% Planning, 1.32% Other, 4.97%Fire, 1.91% FY 22 Proposed General Fund Budget Revenues Summary 44 CITY OF SOUTH BURLINGTON 2022 COMPARATIVE EXPENDITURE BUDGET 1 2 3 4 5 6 7 14 15 16 17 18 19 20 23 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 66 67 68 69 70 71 72 73 74 75 BWXYZAAAB FY 20 Budget FY 20 Actual FY 21 Budget FY 22 Budget FY 21-22 $ Change FY 21-22 % Change General Fund $24,566,749.93 $24,282,565.80 $26,599,753.89 $26,745,676.56 $145,922.67 0.55% General Fund Non-Property Tax Revenues $8,440,420.00 $8,120,149.67 $9,611,331.80 $9,347,272.00 -$264,059.80 -2.75% net to be raised by property tax $16,126,329.93 $16,033,571.63 $16,988,422.09 $17,398,404.56 $409,982.47 2.41% Estimated Tax Rate $0.5282 $0.5542 $0.5597 $0.0055 0.98% ACCOUNT 2020 2020 2021 2022 2021 vs 2022 2021 vs 2022 DESCRIPTION BUDGET ACTUAL BUDGET BUDGET $(+/-) %(+/-) GENERAL GOVERNMENT CITY COUNCIL General Expenses $3,000.00 $3,192.21 $3,500.00 $3,500.00 $0.00 0.00% Housing Trust $50,000.00 $50,000.00 $50,000.00 $50,000.00 $0.00 0.00% Designated Reserve $0.00 $0.00 $10,000.00 $0.00 -$10,000.00 -100.00% Advertising $3,000.00 $3,391.00 $3,000.00 $2,000.00 -$1,000.00 -33.33% Dues & Subscriptions $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Councilors $7,750.00 $7,750.00 $7,750.00 $7,750.00 $0.00 0.00% Liquor Control $500.00 $500.00 $500.00 $500.00 $0.00 0.00% $64,250.00 $64,833.21 $74,750.00 $63,750.00 -$11,000.00 -14.72% HR & BENFITS ADMINISTRATION Salaries $130,773.03 $128,712.92 $112,282.00 $142,784.69 $30,502.69 27.17% Wellness/Activities $13,400.00 $495.96 $13,400.00 $5,000.00 -$8,400.00 -62.69% EAP Services $6,000.00 $6,000.00 $6,000.00 $6,000.00 $0.00 0.00% FICA/Medicare $10,004.14 $7,254.78 $8,589.57 $10,923.03 $2,333.46 27.17% Vision Plan $11,226.92 $9,716.27 $12,764.16 $12,764.16 $0.00 0.00% Vision Plan Sick Bank $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Disability Insurance $24,888.13 $40,207.26 $26,718.80 $52,979.40 $26,260.60 98.29% Long Term Disability $10,965.00 $13,026.12 $28,048.68 $0.00 -$28,048.68 -100.00% Group Health Insurance $2,197,563.00 $2,004,163.82 $2,417,319.00 $2,538,185.00 $120,866.00 5.00% Bank - Benefits $20,000.00 $10,489.66 $8,000.00 $8,000.00 $0.00 0.00% Group Life Insurance $20,276.00 $44,052.88 $37,604.70 $42,123.72 $4,519.02 12.02% Group Dental Insurance $117,696.02 $124,920.25 $129,067.92 $132,939.96 $3,872.04 3.00% Dental Sick Bank $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Pension $1,410,959.57 $1,502,289.34 $1,418,474.99 $1,598,110.00 $179,635.01 12.66% ICMA Match $196,175.89 $193,996.48 $208,470.99 $199,076.00 -$9,394.99 -4.51% Advertising $1,000.00 $1,389.25 $1,000.00 $1,000.00 $0.00 0.00% Dues and Subscriptions $1,115.00 $1,320.00 $1,000.00 $1,000.00 $0.00 0.00% Workers Comp Insurance $390,000.00 $386,353.76 $361,000.00 $381,000.00 $20,000.00 5.54% VLCT Unemployment Insurance $15,400.00 $12,285.00 $13,000.00 $16,400.00 $3,400.00 26.15% Insurance Reimbursement $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Hiring - required testing $1,200.00 $1,911.50 $1,200.00 $1,500.00 $300.00 25.00% Payroll Service $26,000.00 $36,152.52 $32,000.00 $36,500.00 $4,500.00 14.06% Pension Administration $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Contractual Services $28,200.00 $24,261.83 $28,200.00 $26,200.00 -$2,000.00 -7.09% Travel and Training $6,000.00 $5,456.90 $4,000.00 $4,000.00 $0.00 0.00% Fringe Benefits $13,000.00 $3,232.36 $8,500.00 $6,000.00 -$2,500.00 -29.41% COBRA Payments $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Payment to Sickbank Fund 298 $125,000.00 $125,000.00 $125,000.00 $125,000.00 $0.00 0.00% $4,776,842.70 $4,682,688.86 $5,001,640.81 $5,347,485.96 $345,845.15 6.91% GF PROPERTY INSURANCE Bonding Insurance-Public Officials $6,030.00 $6,030.00 $6,100.00 $6,100.00 $0.00 0.00% Property Insurance $242,154.03 $262,236.05 $268,000.00 $297,000.00 $29,000.00 10.82% Accident -Deductibles $10,000.00 $3,663.96 $10,000.00 $10,000.00 $0.00 0.00% $258,184.03 $271,930.01 $284,100.00 $313,100.00 $29,000.00 10.21% 45 CITY OF SOUTH BURLINGTON 2022 COMPARATIVE EXPENDITURE BUDGET 16 17 18 BWXYZAAAB ACCOUNT 2020 2020 2021 2022 2021 vs 2022 2021 vs 2022 DESCRIPTION BUDGET ACTUAL BUDGET BUDGET $(+/-) %(+/-) 76 77 78 79 81 82 83 84 85 86 87 88 89 90 94 97 98 99 100 104 105 106 107 108 109 110 111 112 113 114 115 116 117 118 119 120 121 122 123 124 125 126 127 128 129 130 131 132 134 135 136 137 138 139 140 141 142 143 144 CITY MANAGER Departmental Salaries $364,179.21 $365,187.56 $377,414.00 $349,830.08 -$27,583.92 -7.31% Part-time departmental salaries $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Leave Time Turn-In $4,900.00 $4,900.00 $10,269.00 $0.00 -$10,269.00 -100.00% FICA/Medicare $27,859.71 $31,408.17 $28,872.17 $26,762.00 -$2,110.17 -7.31% Reserve for Future Adj. $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Office Supplies $3,000.00 $1,937.01 $3,500.00 $3,000.00 -$500.00 -14.29% Late Charges $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Cleaning Supplies $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Advertising $10,000.00 $10,783.21 $11,000.00 $10,800.00 -$200.00 -1.82% Telephone $3,100.00 $3,761.27 $3,600.00 $3,800.00 $200.00 5.56% Postage $2,000.00 $187.99 $2,000.00 $2,000.00 $0.00 0.00% Dues and Subscriptions $2,900.00 $4,111.48 $3,700.00 $4,100.00 $400.00 10.81% Printing $3,000.00 $2,053.56 $3,100.00 $3,000.00 -$100.00 -3.23% Consulting Fees $55,000.00 $54,785.81 $60,000.00 $30,000.00 -$30,000.00 -50.00% Equip/Mntnce Contracts $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Travel & Training $8,000.00 $3,911.26 $8,000.00 $5,000.00 -$3,000.00 -37.50% Online Platform $0.00 $0.00 $14,000.00 $12,000.00 -$2,000.00 -14.29% Equipment $0.00 $0.00 $0.00 $0.00 $0.00 0.00% $483,938.92 $483,027.32 $525,455.17 $450,292.08 -$75,163.09 -14.30% LEGAL/ACCOUNTING/ ACTUARY Planning and Design Legal $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Gen Govt. Actuaries/Pension $23,000.00 $24,500.00 $24,000.00 $24,000.00 $0.00 0.00% Legal Retainer $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Gen Govt. Audit/Accounting $28,000.00 $26,000.00 $28,000.00 $28,000.00 $0.00 0.00% Background checks $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Appeals and Abatements $8,000.00 $3,949.02 $6,000.00 $6,000.00 $0.00 0.00% Legal Costs $184,824.50 $181,134.64 $176,591.81 $174,104.81 -$2,487.00 -1.41% FICA/Medicare $14,139.07 $13,561.95 $13,509.27 $13,319.02 -$190.26 -1.41% Subscriptions $5,200.00 $4,833.55 $5,400.00 $7,040.00 $1,640.00 30.37% Professional Development $2,000.00 $746.76 $3,500.00 $2,000.00 -$1,500.00 -42.86% Legal/Labor/Suits $50,000.00 $42,323.88 $75,000.00 $65,000.00 -$10,000.00 -13.33% $315,163.57 $297,049.80 $332,001.08 $319,463.83 -$12,537.26 -3.78% ADMINISTRATIVE SERVICES Salaries $242,951.12 $231,126.51 $263,199.16 $273,878.49 $10,679.33 4.06% FICA/Medicare $18,585.76 $17,629.61 $20,134.74 $20,951.70 $816.97 4.06% City Hall Maintenance $20,000.00 $17,243.65 $20,000.00 $39,000.00 $19,000.00 95.00% Energy Efficiency $40,000.00 $20,236.83 $40,000.00 $40,000.00 $0.00 0.00% Branding and Outreach $25,000.00 $6,218.21 $25,000.00 $25,000.00 $0.00 0.00% Digital Media $19,000.00 $16,821.42 $19,000.00 $19,000.00 $0.00 0.00% Contingency/ Repairs/Grants $140,000.00 $135,933.09 $140,000.00 $140,000.00 $0.00 0.00% Municipal Bld Cleaning Supplies $1,500.00 $922.62 $1,000.00 $12,000.00 $11,000.00 1100.00% Municipal Bld Cleaning Service $30,000.00 $25,533.04 $30,300.00 $0.00 -$30,300.00 -100.00% Computer Software/Hardwar $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Archives and Digitalization $25,000.00 $0.00 $25,000.00 $20,000.00 -$5,000.00 -20.00% Electricity-City Hall $30,000.00 $33,204.36 $30,000.00 $21,000.00 -$9,000.00 -30.00% Heating/Cooling-City Hall $17,000.00 $14,230.13 $17,000.00 $17,000.00 $0.00 0.00% Street Lights $144,000.00 $141,223.71 $144,000.00 $144,000.00 $0.00 0.00% Sewer User Rent $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Stormwater User Rent $317,460.00 $324,570.96 $321,000.00 $325,000.00 $4,000.00 1.25% To Stormwater-GIS Service $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Urban Art Project Park $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Health Officer reimbursement $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Vehicle Expense $1,700.00 $1,336.19 $1,700.00 $1,700.00 $0.00 0.00% 46 CITY OF SOUTH BURLINGTON 2022 COMPARATIVE EXPENDITURE BUDGET 16 17 18 BWXYZAAAB ACCOUNT 2020 2020 2021 2022 2021 vs 2022 2021 vs 2022 DESCRIPTION BUDGET ACTUAL BUDGET BUDGET $(+/-) %(+/-) 145 146 147 148 149 150 151 152 155 156 158 159 160 161 162 163 164 166 167 168 169 170 171 187 188 189 190 191 192 193 194 195 196 197 198 199 200 201 202 203 204 205 206 207 208 209 210 211 212 213 214 215 233 234 235 236 237 238 239 Emergency Management Center $1,000.00 $0.00 $0.00 $0.00 $0.00 0.00% Generator Preventive Maint.$1,000.00 $1,812.57 $1,000.00 $1,000.00 $0.00 0.00% Office equipment fees $12,000.00 $11,202.29 $10,000.00 $10,000.00 $0.00 0.00% HVAC Maintenance $1,600.00 $3,544.50 $2,400.00 $2,400.00 $0.00 0.00% Orthophotographs/Impact Fee Costs $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Council/Board Secretary (wage/FICA)$13,000.00 $13,331.78 $14,000.00 $14,000.00 $0.00 0.00% P/T Administrative Support $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Postive Pay $800.00 $793.44 $850.00 $0.00 -$850.00 -100.00% Public Art $0.00 $0.00 $5,000.00 $5,000.00 $0.00 0.00% Comm. Member Conf Reg $0.00 $0.00 $0.00 $0.00 $0.00 0.00% PD 3rd Floor Lease $0.00 $0.00 $0.00 $0.00 $0.00 0.00% $1,101,596.88 $1,016,914.91 $1,130,583.90 $1,130,930.19 $346.30 0.03% INFORMATION TECHNOLOGY IT Salaries $141,507.93 $144,414.55 $147,201.60 $151,733.40 $4,531.80 3.08% IT-Overtime/Part Time $2,121.60 $79.99 $29,700.00 $0.00 -$29,700.00 -100.00% FICA/Medicare $10,825.36 $10,649.95 $11,260.92 $11,607.61 $346.68 3.08% Office Equipment Fees $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Computer Software $26,000.00 $25,701.59 $35,000.00 $39,000.00 $4,000.00 11.43% Computer Hardware $35,500.00 $34,772.49 $29,000.00 $35,000.00 $6,000.00 20.69% IT Utility Services $14,900.00 $14,906.92 $16,600.00 $28,660.00 $12,060.00 72.65% IT Support Service $5,000.00 $3,304.40 $5,000.00 $5,000.00 $0.00 0.00% $235,854.89 $233,829.89 $273,762.52 $271,001.01 -$2,761.52 -1.01% CITY CLERK City Clerk Salaries-Perm.$192,228.14 $193,076.72 $199,820.67 $207,863.18 $8,042.51 4.02% Leave Time Turn-In $3,225.53 $0.00 $0.00 $0.00 $0.00 0.00% Overtime $300.00 $221.99 $300.00 $300.00 $0.00 0.00% B.C.A. Salaries $0.00 $0.00 $0.00 $0.00 $0.00 0.00% FICA/Medicare $14,619.91 $14,944.23 $15,286.28 $15,924.48 $638.20 4.17% Nontaxable Fringe Ben. $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Office Supplies $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Late Charges $0.00 $0.00 $0.00 $0.00 $0.00 0.00% General Supplies $2,200.00 $2,263.90 $2,500.00 $3,500.00 $1,000.00 40.00% Animal Control Costs $5,700.00 $2,591.28 $5,200.00 $5,500.00 $300.00 5.77% Election Expenses $7,200.00 $7,502.43 $12,000.00 $6,500.00 -$5,500.00 -45.83% School Election Expenses $1,500.00 $9,559.82 $1,500.00 $1,500.00 $0.00 0.00% Advertising $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Telephone $400.00 $218.94 $400.00 $400.00 $0.00 0.00% Postage $1,200.00 $622.51 $2,250.00 $2,250.00 $0.00 0.00% Dues and Subscriptions $390.00 $379.00 $400.00 $400.00 $0.00 0.00% Printing $350.00 $203.45 $350.00 $350.00 $0.00 0.00% Contractual Services $0.00 $0.00 $0.00 $0.00 $0.00 0.00% BCA elections $2,700.00 $2,071.29 $7,400.00 $5,200.00 -$2,200.00 -29.73% Election Workers $2,600.00 $2,803.02 $7,100.00 $4,200.00 -$2,900.00 -40.85% BCA Appeals/Abatements $500.00 $0.00 $500.00 $350.00 -$150.00 -30.00% Office Equip Maintenance $2,000.00 $885.26 $2,100.00 $1,300.00 -$800.00 -38.10% Travel & Training $3,700.00 $2,283.01 $4,200.00 $4,200.00 $0.00 0.00% Photocopier Lease Prin $1,500.00 $1,494.20 $1,500.00 $1,500.00 $0.00 0.00% $242,313.58 $241,121.05 $262,806.95 $261,237.66 -$1,569.29 -0.60% FINANCE, ASSESSING & TAX Assessing/Tax Sal.-Perm. $297,896.32 $296,860.74 $321,633.75 $233,089.92 -$88,543.83 -27.53% Leave Time Turn-In $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Overtime $800.00 $989.59 $800.00 $800.00 $0.00 0.00% FICA/Medicare $22,567.76 $24,591.64 $24,604.98 $17,892.58 -$6,712.40 -27.28% 47 CITY OF SOUTH BURLINGTON 2022 COMPARATIVE EXPENDITURE BUDGET 16 17 18 BWXYZAAAB ACCOUNT 2020 2020 2021 2022 2021 vs 2022 2021 vs 2022 DESCRIPTION BUDGET ACTUAL BUDGET BUDGET $(+/-) %(+/-) 240 241 242 243 244 245 246 247 248 249 250 251 252 253 254 255 256 257 258 259 260 261 262 263 264 265 266 267 268 269 270 271 272 273 274 275 276 277 278 279 280 281 282 283 284 285 286 287 288 289 290 291 292 293 294 295 296 297 298 Office Supplies $1,700.00 $3,048.23 $2,000.00 $2,500.00 $500.00 25.00% Advertising $500.00 $496.00 $500.00 $500.00 $0.00 0.00% Telephone $300.00 $288.81 $250.00 $300.00 $50.00 20.00% Postage $6,400.00 $4,612.86 $6,000.00 $5,500.00 -$500.00 -8.33% Dues and Memberships $950.00 $275.00 $800.00 $500.00 -$300.00 -37.50% Printing $4,000.00 $3,031.95 $3,000.00 $3,500.00 $500.00 16.67% Consulting/Assessing Other $0.00 $0.00 $0.00 $30,000.00 $30,000.00 0.00% Legal Fees,Tax Collection $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Equipment Maintenance $0.00 $0.00 $0.00 $0.00 $0.00 0.00% NEMRC/APEX $1,400.00 $5,095.46 $5,100.00 $5,500.00 $400.00 7.84% Travel & Training $4,000.00 $1,047.62 $4,000.00 $3,000.00 -$1,000.00 -25.00% Reappraisal Costs $0.00 $0.00 $0.00 $0.00 $0.00 0.00% $340,514.08 $340,337.90 $368,688.73 $303,082.50 -$65,606.23 -17.79% PLANNING/DEVELOPMENT REVIEW Planning Salaries-Perm. $297,273.27 $298,139.37 $339,603.50 $289,802.25 -$49,801.25 -14.66% Part-time staff in admin services $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Leave Time Turn-In $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Overtime $6,300.00 $2,888.40 $6,300.00 $6,300.00 $0.00 0.00% Fringe Benefits $0.00 $0.00 $0.00 $0.00 $0.00 0.00% FICA/Medicare $21,817.44 $25,948.48 $25,979.67 $22,651.82 -$3,327.85 -12.81% Nontaxable Fringes $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Reimbursable grant expenditures $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Office Supplies $2,500.00 $1,812.61 $2,700.00 $2,500.00 -$200.00 -7.41% Public Meeting Advertising $3,500.00 $2,489.36 $3,500.00 $3,000.00 -$500.00 -14.29% Telephone $300.00 $153.06 $150.00 $150.00 $0.00 0.00% Postage $1,000.00 $271.07 $800.00 $800.00 $0.00 0.00% Dues and Subscriptions $1,500.00 $770.50 $1,650.00 $1,650.00 $0.00 0.00% Document Printing $1,500.00 $0.00 $1,500.00 $700.00 -$800.00 -53.33% Maps $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Payment for GIS services $2,500.00 $0.00 $2,500.00 $2,500.00 $0.00 0.00% Legal Services $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Consultants $55,000.00 $57,223.95 $55,000.00 $55,000.00 $0.00 0.00% Cmte Support (Nat Res, Energy, Other)$2,900.00 $1,069.06 $2,900.00 $2,900.00 $0.00 0.00% PC/DRB Stipends $9,000.00 $9,185.42 $9,000.00 $9,000.00 $0.00 0.00% Equipment Contracts $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Travel & Training $5,500.00 $1,315.10 $5,500.00 $4,500.00 -$1,000.00 -18.18% Legal Permit Review $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Independent Technical Review $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Equipment $0.00 $0.00 $0.00 $1,500.00 $1,500.00 0.00% Special Projects $10,000.00 $1,145.77 $10,000.00 $0.00 -$10,000.00 -100.00% Operating Transfer Out $0.00 $0.00 $0.00 $0.00 $0.00 0.00% $420,590.71 $402,412.15 $467,083.17 $402,954.07 -$64,129.10 -13.73% NATURAL RESOURCES & ENERGY Dues and Subscriptions $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Educational Programs $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Special Projects Material $0.00 -$2,257.50 $0.00 $0.00 $0.00 0.00% Printing $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Travel & Training $0.00 $0.00 $0.00 $0.00 $0.00 0.00% $0.00 -$2,257.50 $0.00 $0.00 $0.00 0.00% CULTURE AND RECREATION RECREATION ADMINISTRATION Rec.Admin.Salaries-Perm. $258,687.89 $251,487.57 $271,760.70 $279,351.07 $7,590.37 2.79% 48 CITY OF SOUTH BURLINGTON 2022 COMPARATIVE EXPENDITURE BUDGET 16 17 18 BWXYZAAAB ACCOUNT 2020 2020 2021 2022 2021 vs 2022 2021 vs 2022 DESCRIPTION BUDGET ACTUAL BUDGET BUDGET $(+/-) %(+/-) 299 300 301 302 303 304 305 306 307 308 309 310 311 312 313 314 315 316 317 318 324 325 326 327 328 329 330 331 332 333 334 335 336 337 338 339 340 341 342 343 344 345 346 347 348 349 350 351 352 353 354 355 356 357 358 359 362 363 Leave Time Turn-In $0.00 $0.00 $7,000.00 $7,000.00 $0.00 0.00% Overtime $0.00 $0.00 $1,500.00 $1,500.00 $0.00 0.00% Taxable Fringe Benefits $0.00 $0.00 $0.00 $0.00 $0.00 0.00% FICA/Medicare $19,789.62 $19,012.18 $20,789.69 $22,020.61 $1,230.91 5.92% Nontaxable Fringe Ben. $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Office Supplies $3,300.00 $996.78 $3,000.00 $1,500.00 -$1,500.00 -50.00% Clothing $0.00 $0.00 $1,000.00 $1,000.00 $0.00 0.00% Telephone $2,000.00 $1,005.31 $1,500.00 $1,500.00 $0.00 0.00% Postage $350.00 $42.47 $150.00 $150.00 $0.00 0.00% Dues and Subscriptions $1,700.00 $2,044.00 $1,700.00 $1,700.00 $0.00 0.00% Scholarships $0.00 -$6.00 $1,000.00 $1,000.00 $0.00 0.00% Printing $16,000.00 $16,000.00 $36,000.00 $36,000.00 $0.00 0.00% Computer Software Contract $5,850.00 $5,027.00 $4,600.00 $5,000.00 $400.00 8.70% Travel & Training $5,000.00 $1,357.62 $6,900.00 $3,500.00 -$3,400.00 -49.28% Lease Printer and Copier $3,600.00 $3,213.73 $5,000.00 $1,500.00 -$3,500.00 -70.00% $316,277.51 $300,180.66 $361,900.39 $362,721.68 $821.28 0.23% PROGRAMS Supplies and Equipment $11,000.00 $4,655.33 $11,000.00 $11,000.00 $0.00 0.00% Advertising $5,000.00 $3,996.88 $7,000.00 $9,000.00 $2,000.00 28.57% Special Events $11,000.00 $16,650.28 $18,000.00 $20,000.00 $2,000.00 11.11% School Custodial Reim $0.00 $0.00 $0.00 $0.00 $0.00 0.00% School Use $3,000.00 $0.00 $3,000.00 $3,000.00 $0.00 0.00% $30,000.00 $25,302.49 $39,000.00 $43,000.00 $4,000.00 10.26% Red Rock Park Red Rocks Park Salaries $6,100.00 $5,437.67 $6,500.00 $8,500.00 $2,000.00 30.77% FICA/Medicare $0.00 $0.00 $0.00 $650.25 $650.25 0.00% General Supplies $1,500.00 $672.69 $1,500.00 $1,000.00 -$500.00 -33.33% Clothing $200.00 $0.00 $200.00 $200.00 $0.00 0.00% Telephone $250.00 $0.00 $250.00 $250.00 $0.00 0.00% Printing $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Consulting $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Utilities $400.00 $850.03 $400.00 $400.00 $0.00 0.00% $8,450.00 $6,960.39 $8,850.00 $11,000.25 $2,150.25 24.30% FACILITIES Park Salaries $3,000.00 $0.00 $3,000.00 $0.00 -$3,000.00 -100.00% FICA/Medicare $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Supplies $9,500.00 $2,292.89 $9,500.00 $5,000.00 -$4,500.00 -47.37% Fuel-Gas - Heat $1,500.00 $1,328.75 $1,500.00 $1,500.00 $0.00 0.00% Telephone $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Recreation Path materials $500.00 $0.00 $0.00 $0.00 $0.00 0.00% Electric-Jaycee Park $1,600.00 $1,197.05 $1,600.00 $1,300.00 -$300.00 -18.75% Electric-Dorset Park $2,500.00 $2,599.47 $2,500.00 $3,000.00 $500.00 20.00% Electric-Overlook Park $300.00 $287.26 $300.00 $300.00 $0.00 0.00% Electric-Red Rocks Parks $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Electric-Tennis Courts $300.00 $274.55 $300.00 $300.00 $0.00 0.00% Facilities Maintenance Contracts $2,500.00 $1,006.90 $2,500.00 $1,500.00 -$1,000.00 -40.00% Port-O-Lets $4,600.00 $4,270.00 $7,000.00 $7,000.00 $0.00 0.00% Vehicle Maintenance $3,500.00 $568.42 $3,500.00 $1,500.00 -$2,000.00 -57.14% Capital Items $265,000.00 $7,049.29 $180,000.00 $35,000.00 -$145,000.00 -80.56% Ongoing Facilities Improvements $32,500.00 $1,627.43 $32,000.00 $20,000.00 -$12,000.00 -37.50% $327,300.00 $22,502.01 $243,700.00 $76,400.00 -$167,300.00 -68.65% 49 CITY OF SOUTH BURLINGTON 2022 COMPARATIVE EXPENDITURE BUDGET 16 17 18 BWXYZAAAB ACCOUNT 2020 2020 2021 2022 2021 vs 2022 2021 vs 2022 DESCRIPTION BUDGET ACTUAL BUDGET BUDGET $(+/-) %(+/-) 364 365 366 367 368 369 370 371 372 373 374 375 376 377 378 379 380 381 382 383 384 385 386 387 388 389 390 391 392 406 407 408 413 414 415 416 417 418 419 420 421 427 428 429 430 431 432 433 434 435 438 442 443 444 445 446 447 448 449 Senior Program Program Supplies $0.00 $0.00 $0.00 $2,000.00 $2,000.00 0.00% Meal Cost $0.00 $0.00 $0.00 $14,500.00 $14,500.00 0.00% Marketing $0.00 $0.00 $0.00 $2,000.00 $2,000.00 0.00% Senior Programs $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Custodial $0.00 $0.00 $0.00 $4,200.00 $4,200.00 0.00% Contracted Service $0.00 $0.00 $0.00 $3,000.00 $3,000.00 0.00% Utilities $0.00 $0.00 $0.00 $6,800.00 $6,800.00 0.00% $0.00 $0.00 $0.00 $32,500.00 $32,500.00 0.00% Contracted General Programs Adult Programs $23,000.00 $11,346.53 $18,000.00 $23,000.00 $5,000.00 27.78% Jazzercise of Shelburne $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Skate lessons - Vt Skate $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Special Events $0.00 -$7,200.00 $0.00 $0.00 $0.00 0.00% Swim Lessons-Sport/Fit Ed $3,000.00 $2,250.00 $3,000.00 $1,500.00 -$1,500.00 -50.00% VRPA Discount $9,600.00 $8,328.00 $9,600.00 $9,600.00 $0.00 0.00% Driver's Education $33,000.00 $23,325.00 $36,000.00 $38,000.00 $2,000.00 5.56% Ski Programs $11,000.00 $10,165.00 $11,000.00 $11,000.00 $0.00 0.00% Chorus Director $4,000.00 $4,000.00 $4,000.00 $4,000.00 $0.00 0.00% Telephone $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Track Meet $0.00 $0.00 $0.00 $0.00 $0.00 0.00% City Fest $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Youth Programs $30,000.00 $16,658.48 $30,000.00 $30,000.00 $0.00 0.00% $113,600.00 $68,873.01 $111,600.00 $117,100.00 $5,500.00 4.93% SoBu Night Out $25,000.00 $25,364.94 $27,000.00 $27,000.00 $0.00 0.00% Food Playground-O'Dell Appts $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Mor'in Jo with Fido $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Program Cell Phones $1,600.00 $1,189.69 $500.00 $2,400.00 $1,900.00 380.00% $26,600.00 $26,554.63 $27,500.00 $29,400.00 $1,900.00 6.91% COMMUNITY LIBRARY Library Salaries $357,706.10 $309,323.53 $424,530.46 $536,361.98 $111,831.52 26.34% FICA/Medicare $27,364.52 $24,672.37 $32,476.58 $41,031.69 $8,555.11 26.34% Library Supplies $5,800.00 $3,877.60 $6,200.00 $7,000.00 $800.00 12.90% Late Charges $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Books - Adult $18,000.00 $12,951.43 $17,000.00 $20,000.00 $3,000.00 17.65% Books - Children $9,000.00 $8,056.61 $9,000.00 $10,000.00 $1,000.00 11.11% Books - Young Adults $2,500.00 $2,796.84 $3,000.00 $4,000.00 $1,000.00 33.33% DVDs/CDs-Adult $6,000.00 $4,082.15 $6,000.00 $7,000.00 $1,000.00 16.67% DVDs/CDs-Children $2,000.00 $2,182.05 $1,500.00 $1,000.00 -$500.00 -33.33% Program Supplies-Arts/Cra $2,300.00 $1,428.82 $2,000.00 $3,000.00 $1,000.00 50.00% Photocopies $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Postage $1,400.00 $1,296.73 $1,400.00 $2,500.00 $1,100.00 78.57% Dues and Subscriptions $2,600.00 $2,567.94 $2,000.00 $1,400.00 -$600.00 -30.00% Inter-Library delivery $1,700.00 $1,180.00 $1,215.00 $2,157.00 $942.00 77.53% Online & Print Subscripti $14,500.00 $14,628.95 $18,525.00 $20,625.00 $2,100.00 11.34% School Use $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Building Lease $45,000.00 $46,200.00 $46,200.00 $0.00 -$46,200.00 -100.00% Utilities $0.00 $0.00 $0.00 $57,800.00 $57,800.00 0.00% Janitorial Services $16,335.00 $12,614.84 $15,885.00 $40,800.00 $24,915.00 156.85% 50 CITY OF SOUTH BURLINGTON 2022 COMPARATIVE EXPENDITURE BUDGET 16 17 18 BWXYZAAAB ACCOUNT 2020 2020 2021 2022 2021 vs 2022 2021 vs 2022 DESCRIPTION BUDGET ACTUAL BUDGET BUDGET $(+/-) %(+/-) 450 451 452 455 456 457 458 459 460 461 462 463 464 465 466 467 468 469 472 473 474 475 476 477 478 479 480 481 482 483 484 485 486 489 490 491 492 493 494 495 496 497 498 499 500 501 502 503 504 505 506 507 508 509 510 511 512 513 514 Community Programs $6,150.00 $3,700.69 $6,000.00 $6,000.00 $0.00 0.00% Service to Shut-Ins $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Repair/Maintenance Librar $16,000.00 $12,627.10 $13,500.00 $0.00 -$13,500.00 -100.00% Bookmobile maintenance $500.00 $0.00 $500.00 $500.00 $0.00 0.00% Computer Operations - Software $200.00 $0.00 $200.00 $2,000.00 $1,800.00 900.00% Computer Operations - Hardware $1,000.00 $1,066.97 $2,100.00 $11,000.00 $8,900.00 423.81% Travel & Training $1,500.00 $1,238.44 $1,500.00 $1,500.00 $0.00 0.00% Library Equipment $2,000.00 $0.00 $0.00 $26,579.00 $26,579.00 0.00% Furniture $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Computer Program Fees $3,600.00 $3,778.55 $4,167.00 $6,000.00 $1,833.00 43.99% Office Renovations $0.00 $0.00 $0.00 $0.00 $0.00 0.00% C/L Photocopier Lease Pri $2,400.00 $2,262.63 $3,000.00 $6,000.00 $3,000.00 100.00% $545,555.62 $472,534.24 $617,899.04 $814,254.67 $196,355.63 31.78% PUBLIC SAFETY FIRE DEPARTMENT Fire Salaries-Permanent $1,869,299.90 $2,112,944.22 $2,010,155.14 $2,256,045.39 $245,890.25 12.23% Fire Salaries-Other-On Call $71,813.42 $88,917.21 $82,000.00 $0.00 -$82,000.00 -100.00% New Employee Training $10,000.00 $10,000.00 $10,000.00 $0.00 -$10,000.00 -100.00% Holiday Pay $190,344.00 $370,037.18 $335,100.00 $335,100.00 $0.00 0.00% Fair Labor Standard O/T $141,804.23 $217.49 $141,804.00 $106,149.70 -$35,654.30 -25.14% F/D Overtime - Fill-In $173,000.00 $276,558.94 $138,000.00 $160,000.00 $22,000.00 15.94% F/D Overtime - Training $38,500.00 $42,813.00 $30,000.00 $0.00 -$30,000.00 -100.00% F/D Overtime - Emerg Call $11,500.00 $5,594.24 $6,500.00 $0.00 -$6,500.00 -100.00% Salaries-USAR Storm Deployment $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Wellness/Fitness $13,000.00 $23,128.19 $25,000.00 $23,000.00 -$2,000.00 -8.00% Fire-Off Duty Outside Emp $1,000.00 $1,050.00 $1,000.00 $1,000.00 $0.00 0.00% Administrative Assistance $0.00 $0.00 $0.00 $0.00 $0.00 0.00% ADP Timeclock Charge $0.00 $0.00 $0.00 $0.00 $0.00 0.00% FICA/Medicare $203,952.77 $225,942.85 $210,647.27 $220,419.07 $9,771.80 4.64% Office Supplies $2,000.00 $2,148.98 $2,000.00 $2,000.00 $0.00 0.00% Late Charges $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Medical Supplies $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Vaccinations-HEP $0.00 $0.00 $1,000.00 $1,000.00 $0.00 0.00% REHAB Supplies $300.00 $0.00 $300.00 $300.00 $0.00 0.00% Station Operating Supply $3,000.00 $584.85 $2,000.00 $2,000.00 $0.00 0.00% Maintenance Tools $350.00 $1,756.90 $475.00 $350.00 -$125.00 -26.32% Uniforms $32,500.00 $35,151.12 $28,000.00 $18,000.00 -$10,000.00 -35.71% Uniforms -Electrical Inspector $500.00 $277.93 $625.00 $450.00 -$175.00 -28.00% Uniforms-Call $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Firefighting Clothing $36,800.00 $26,219.06 $20,000.00 $10,000.00 -$10,000.00 -50.00% Vehicle Tools $1,000.00 $106.97 $1,500.00 $850.00 -$650.00 -43.33% Gas Chiefs' vehicle & rei $2,500.00 $1,844.65 $2,800.00 $2,800.00 $0.00 0.00% Vehicle - Electrical Inspector $9,600.00 $9,028.93 $0.00 $0.00 $0.00 0.00% Diesel Fuel $18,000.00 $14,219.56 $19,000.00 $19,000.00 $0.00 0.00% Oil $600.00 $21.98 $600.00 $600.00 $0.00 0.00% Films and Books $1,000.00 $0.00 $1,000.00 $1,000.00 $0.00 0.00% Fire Prevention Materials $1,500.00 $305.62 $1,500.00 $1,000.00 -$500.00 -33.33% Fire Extinguishers $600.00 $515.00 $775.00 $775.00 $0.00 0.00% Airpacks Maintenance $10,000.00 $7,121.71 $7,000.00 $7,000.00 $0.00 0.00% Telephone $12,000.00 $13,100.23 $10,500.00 $10,500.00 $0.00 0.00% Postage-Tool Shipping $450.00 $164.18 $200.00 $200.00 $0.00 0.00% Dues and Subscriptions $1,700.00 $3,031.57 $1,500.00 $1,500.00 $0.00 0.00% Dues and Subscriptions - Electric $250.00 $120.00 $250.00 $250.00 $0.00 0.00% HVAC Maintenance $4,500.00 $6,549.50 $4,500.00 $4,500.00 $0.00 0.00% Stations Maintenance/Repairs $25,000.00 $9,504.32 $25,000.00 $25,000.00 $0.00 0.00% Laundry and Bedding $1,200.00 $87.37 $5,000.00 $4,000.00 -$1,000.00 -20.00% Radio Repair $2,000.00 $3,387.23 $2,500.00 $2,500.00 $0.00 0.00% Vehicle Maintenance $18,000.00 $20,371.26 $38,000.00 $38,000.00 $0.00 0.00% 51 CITY OF SOUTH BURLINGTON 2022 COMPARATIVE EXPENDITURE BUDGET 16 17 18 BWXYZAAAB ACCOUNT 2020 2020 2021 2022 2021 vs 2022 2021 vs 2022 DESCRIPTION BUDGET ACTUAL BUDGET BUDGET $(+/-) %(+/-) 515 516 517 518 519 520 521 522 523 524 525 526 527 528 529 530 531 532 533 534 535 536 537 538 541 542 543 544 545 546 547 548 549 550 551 556 559 560 561 562 563 564 565 566 567 568 571 572 573 574 575 576 577 578 579 580 581 582 583 Vehicle Repair $30,000.00 $14,312.65 $30,000.00 $30,000.00 $0.00 0.00% Tires $10,000.00 $1,248.00 $6,500.00 $5,500.00 -$1,000.00 -15.38% Equipment R & M $8,500.00 $11,739.38 $25,000.00 $25,000.00 $0.00 0.00% Computers Contract ACS $4,500.00 $6,155.59 $7,000.00 $7,000.00 $0.00 0.00% Fire Safety Education $0.00 $0.00 $3,600.00 $1,500.00 -$2,100.00 -58.33% Conferences $1,000.00 $0.00 $1,000.00 $0.00 -$1,000.00 -100.00% Training Schools $6,500.00 $13,608.76 $6,500.00 $6,500.00 $0.00 0.00% Training Schools-Electrical Inspector $250.00 $107.15 $500.00 $500.00 $0.00 0.00% Training Equipment $1,200.00 $0.00 $1,200.00 $1,200.00 $0.00 0.00% Recruiting & Testing $4,000.00 $3,097.29 $2,000.00 $2,000.00 $0.00 0.00% Fire Station #1 Heat/Elec $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Fire Station #2 Heat/Elec $20,000.00 $18,750.28 $20,000.00 $20,000.00 $0.00 0.00% Water Tank Rental Station $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Fire Safety Equipment $32,000.00 $14,494.79 $32,000.00 $28,000.00 -$4,000.00 -12.50% Equipment-Fire Inspector $250.00 $0.00 $250.00 $250.00 $0.00 0.00% F/D Furniture/Equipment $67,000.00 $3,304.13 $7,500.00 $5,000.00 -$2,500.00 -33.33% Fire truck fit up $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Hoses, Nozzles, Misc.$5,200.00 $327.56 $3,000.00 $2,500.00 -$500.00 -16.67% Equipment Notes Prin $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Equipment Notes Int $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Fire truck-repayment to WPC $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Copier $500.00 $0.00 $500.00 $500.00 $0.00 0.00% Operating Transfers Out $0.00 $0.00 $0.00 $0.00 $0.00 0.00% F/D Equipment Trsf Out $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Fire Inspector Car/Equipment $0.00 $0.00 $700.00 $500.00 -$200.00 -28.57% $3,100,464.32 $3,400,268.20 $3,313,481.41 $3,391,239.16 $77,757.75 2.35% AMBULANCE Permanent Salaries $0.00 $0.00 $0.00 $0.00 $0.00 0.00% EMT Pay $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Holiday Pay $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Fair Labor Standard OT $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Overtime Fill-In $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Overtime - Training $0.00 $0.00 $0.00 $0.00 $0.00 0.00% FICA/MEDI $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Office Supplies $2,000.00 $1,549.94 $750.00 $750.00 $0.00 0.00% Medical Supplies-Disposab $49,000.00 $18,111.62 $49,000.00 $49,000.00 $0.00 0.00% Medical Supplies-Oxygen $3,000.00 $2,994.91 $3,000.00 $3,000.00 $0.00 0.00% Medical Equipment Replace $7,500.00 $29,889.16 $17,500.00 $17,500.00 $0.00 0.00% Uniforms-Career $7,000.00 $1,192.25 $7,000.00 $2,500.00 -$4,500.00 -64.29% Diesel Fuel $6,500.00 $4,647.02 $6,800.00 $6,800.00 $0.00 0.00% Training Films and Books $300.00 $0.00 $300.00 $0.00 -$300.00 -100.00% Telephone $7,000.00 $7,393.57 $6,200.00 $6,200.00 $0.00 0.00% Billing Postage $1,500.00 $518.60 $1,200.00 $750.00 -$450.00 -37.50% Dues & Subscriptions $500.00 $0.00 $500.00 $500.00 $0.00 0.00% Radio Repair $1,000.00 $0.00 $0.00 $0.00 $0.00 0.00% Vehicle Maintenance $3,000.00 $381.96 $3,000.00 $2,000.00 -$1,000.00 -33.33% Vehicle Repair $3,000.00 $0.00 $4,000.00 $3,000.00 -$1,000.00 -25.00% Equipment R&M $1,250.00 $5,316.11 $3,400.00 $3,400.00 $0.00 0.00% Office Equip Maintenance $500.00 $192.11 $250.00 $250.00 $0.00 0.00% Billing Service $4,000.00 $0.00 $3,000.00 $35,000.00 $32,000.00 1066.67% Med Equipment Maintenance $1,200.00 $233.65 $2,000.00 $2,000.00 $0.00 0.00% Training Programs $8,000.00 $2,082.50 $5,000.00 $2,000.00 -$3,000.00 -60.00% Training Equipment $500.00 $0.00 $500.00 $500.00 $0.00 0.00% To Reserve Fund-Training $10,000.00 $10,000.00 $10,000.00 $10,000.00 $0.00 0.00% Replacement Vehicle $0.00 $0.00 $0.00 $0.00 $0.00 0.00% EMS Patient Care Equip $35,000.00 $32,475.98 $35,000.00 $33,000.00 -$2,000.00 -5.71% State Payment Medicaid/Medicare $0.00 $0.00 $0.00 $24,750.00 $24,750.00 0.00% 52 CITY OF SOUTH BURLINGTON 2022 COMPARATIVE EXPENDITURE BUDGET 16 17 18 BWXYZAAAB ACCOUNT 2020 2020 2021 2022 2021 vs 2022 2021 vs 2022 DESCRIPTION BUDGET ACTUAL BUDGET BUDGET $(+/-) %(+/-) 584 585 586 587 588 589 590 591 592 593 594 597 598 599 600 601 602 603 604 605 606 607 608 609 610 611 612 613 614 615 616 617 618 619 620 621 622 623 624 625 626 627 628 629 630 631 632 633 634 635 636 637 638 639 640 644 645 646 647 Notes/Bonds-Vehicles/Equi $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Operating Transfer Out $0.00 $0.00 $0.00 $0.00 $0.00 0.00% $151,750.00 $116,979.38 $158,400.00 $202,900.00 $44,500.00 28.09% POLICE Police Salaries-Permanent $3,283,357.67 $3,160,553.10 $3,385,868.00 $3,418,581.44 $32,713.44 0.97% Police Holiday Pay $168,710.88 $201,794.56 $220,000.00 $210,000.00 -$10,000.00 -4.55% Automatic Corporal $0.00 $20,074.14 $0.00 $0.00 $0.00 0.00% Shift Differential $52,750.69 $52,808.26 $48,000.00 $56,000.00 $8,000.00 16.67% Per Diem Dispatchers $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Police Salaries-Overtime $298,000.00 $354,672.93 $298,000.00 $227,000.00 -$71,000.00 -23.83% Drug Task Force Personnel $0.00 $0.00 $0.00 $0.00 $0.00 0.00% CUSI Officer $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Mandatory Training - Overtime $0.00 $0.00 $0.00 $78,000.00 $78,000.00 0.00% BCI On Call $0.00 $0.00 $0.00 $14,800.00 $14,800.00 0.00% Off-Duty Police Salary $10,000.00 $7,121.25 $10,000.00 $10,000.00 $0.00 0.00% Reparative Board Grant Ac $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Fringe Benefits $0.00 $0.00 $0.00 $0.00 $0.00 0.00% FICA/Medicare $278,321.17 $286,767.04 $303,082.90 $307,100.18 $4,017.28 1.33% Fitness $10,000.00 $7,475.00 $10,000.00 $10,000.00 $0.00 0.00% Office Supplies $10,500.00 $12,397.86 $10,500.00 $10,500.00 $0.00 0.00% Late Charges $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Firearms equip/supplies $13,000.00 $12,737.47 $13,000.00 $13,000.00 $0.00 0.00% Radio Equipment-Supplies $300.00 $0.00 $300.00 $300.00 $0.00 0.00% Investigative Supplies $8,120.00 $7,058.83 $8,500.00 $8,500.00 $0.00 0.00% Youth Services Supplies $5,000.00 $1,492.95 $5,000.00 $2,500.00 -$2,500.00 -50.00% Traffic Safety Grant $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Traffic Unit Supplies $2,000.00 $2,515.00 $2,000.00 $2,000.00 $0.00 0.00% Emergency Mgmnt Supplies $0.00 $0.00 $0.00 $0.00 $0.00 0.00% K-9 Supplies $4,000.00 $1,717.27 $4,000.00 $4,000.00 $0.00 0.00% Janitorial Supplies $3,200.00 $1,805.74 $3,200.00 $3,200.00 $0.00 0.00% Uniform Supplies $38,500.00 $38,610.29 $38,500.00 $38,500.00 $0.00 0.00% Tires $9,800.00 $10,698.12 $9,800.00 $9,800.00 $0.00 0.00% Gas and Oil $60,000.00 $48,282.54 $55,000.00 $55,000.00 $0.00 0.00% Community Outreach $44,000.00 $22,430.00 $60,365.00 $25,680.00 -$34,685.00 -57.46% Telephone $30,000.00 $36,607.54 $30,000.00 $30,000.00 $0.00 0.00% Postage $2,200.00 $2,278.82 $2,200.00 $2,200.00 $0.00 0.00% Dues and Subscriptions $2,000.00 $3,052.33 $2,000.00 $2,000.00 $0.00 0.00% Towing Services $1,000.00 $75.00 $1,000.00 $1,000.00 $0.00 0.00% Crime Prevention Supplies $2,000.00 $375.00 $2,000.00 $1,000.00 -$1,000.00 -50.00% I.C.A.C. $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Building Repairs/Improvements $0.00 $0.00 $65,000.00 $68,000.00 $3,000.00 4.62% Generator Preventive Maint.$800.00 $0.00 $1,200.00 $1,200.00 $0.00 0.00% Building Maintenance $15,000.00 $8,305.31 $15,000.00 $15,000.00 $0.00 0.00% Lease Expenses- Tax/Utilities $183,826.41 $170,013.62 $50,600.00 $57,600.00 $7,000.00 13.83% Uniform Cleaning $15,000.00 $12,719.15 $15,000.00 $15,000.00 $0.00 0.00% Office Equip. Contract $6,000.00 $1,753.53 $6,000.00 $6,000.00 $0.00 0.00% Radio Equip. Maintenance $2,000.00 $3,625.75 $2,000.00 $2,000.00 $0.00 0.00% Vehicle Repair $55,000.00 $68,125.91 $55,000.00 $55,000.00 $0.00 0.00% Computer Connections Syst $8,800.00 $7,333.25 $8,800.00 $8,800.00 $0.00 0.00% Equipment Maintenance $2,000.00 $0.00 $1,500.00 $1,500.00 $0.00 0.00% Records Management System $11,000.00 $11,845.00 $12,000.00 $12,000.00 $0.00 0.00% Legal Services $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Consulting Services $26,300.00 $28,084.16 $27,000.00 $27,000.00 $0.00 0.00% Animal Control Contracts $25,500.00 $25,532.28 $26,000.00 $26,000.00 $0.00 0.00% Accreditation $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Conferences $6,000.00 $8,357.68 $6,000.00 $0.00 -$6,000.00 -100.00% In-Service Training $32,500.00 $30,464.34 $32,500.00 $25,000.00 -$7,500.00 -23.08% 53 CITY OF SOUTH BURLINGTON 2022 COMPARATIVE EXPENDITURE BUDGET 16 17 18 BWXYZAAAB ACCOUNT 2020 2020 2021 2022 2021 vs 2022 2021 vs 2022 DESCRIPTION BUDGET ACTUAL BUDGET BUDGET $(+/-) %(+/-) 648 649 650 651 652 653 654 655 656 657 660 661 665 666 667 668 669 670 671 672 673 674 675 676 677 678 679 680 681 682 683 684 685 686 687 688 689 690 691 692 693 694 695 696 697 698 699 700 701 702 703 704 705 706 707 708 709 710 713 Recruiting & Testing $3,700.00 $3,028.78 $4,000.00 $3,000.00 -$1,000.00 -25.00% Tuition Reimbursement $0.00 $0.00 $6,000.00 $0.00 -$6,000.00 -100.00% Electric-Police Dept. $60,000.00 $57,766.09 $60,000.00 $60,000.00 $0.00 0.00% Heat/Hot Water $5,500.00 $5,143.71 $5,500.00 $5,500.00 $0.00 0.00% Radio Installation Utilit $500.00 $0.00 $500.00 $500.00 $0.00 0.00% Building Maintenance Fees $65,000.00 $68,452.60 $65,000.00 $65,000.00 $0.00 0.00% Cleaning/Building Service $35,000.00 $32,382.75 $33,000.00 $33,000.00 $0.00 0.00% Vehicles and Equipment $108,000.00 $144,323.10 $126,000.00 $96,000.00 -$30,000.00 -23.81% Vehicle Equipment $5,000.00 $5,270.00 $5,000.00 $2,500.00 -$2,500.00 -50.00% Office Equipment $5,000.00 $2,453.52 $4,000.00 $4,000.00 $0.00 0.00% Taser Replacement $3,500.00 $0.00 $3,500.00 $45,000.00 $41,500.00 1185.71% Computers/software $89,000.00 $51,016.40 $76,000.00 $98,000.00 $22,000.00 28.95% Operating Transfer In/Out $0.00 $0.00 $0.00 $0.00 $0.00 0.00% $5,106,686.81 $5,039,397.97 $5,234,415.90 $5,273,261.62 $38,845.72 0.74% STREETS AND HIGHWAYS Highway Salaries-Perm. $722,351.53 $708,111.20 $756,916.18 $797,961.31 $41,045.13 5.42% Highway Salaries - Other $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Leave Time Turn-In $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Highway Salaries-Overtime $31,000.00 $45,750.71 $35,000.00 $35,000.00 $0.00 0.00% On-Call Pay $0.00 $0.00 $0.00 $36,400.00 $36,400.00 0.00% FICA/Medicare $56,788.36 $63,046.45 $60,581.59 $66,506.14 $5,924.55 9.78% Drug/Alcohol/Phys.Testing $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Office Supplies $2,000.00 $1,704.54 $2,000.00 $1,750.00 -$250.00 -12.50% Late Charges $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Traffic Light Supplies $30,000.00 $25,844.06 $28,000.00 $28,000.00 $0.00 0.00% Sign Supplies $7,500.00 $7,419.64 $7,500.00 $7,500.00 $0.00 0.00% City Highways Material $35,000.00 $23,850.77 $37,500.00 $35,000.00 -$2,500.00 -6.67% Road Striping $20,000.00 $9,088.08 $20,000.00 $20,000.00 $0.00 0.00% Winter Salt $120,000.00 $133,211.78 $150,000.00 $135,000.00 -$15,000.00 -10.00% Winter Sand $300.00 $377.04 $300.00 $300.00 $0.00 0.00% Winter Liquid Deicer Addi $14,000.00 $13,056.80 $18,000.00 $16,500.00 -$1,500.00 -8.33% Building Supplies $1,400.00 $146.60 $1,400.00 $0.00 -$1,400.00 -100.00% Uniforms $20,000.00 $21,119.15 $20,000.00 $20,000.00 $0.00 0.00% Vehicle Repair Parts $75,000.00 $87,617.32 $75,000.00 $80,000.00 $5,000.00 6.67% School Bus parts $35,000.00 $40,439.52 $30,000.00 $37,500.00 $7,500.00 25.00% Gasoline HW $20,000.00 $36,849.33 $30,000.00 $35,000.00 $5,000.00 16.67% Diesel/Gasoline Non City $125,000.00 $102,709.15 $140,000.00 $120,000.00 -$20,000.00 -14.29% Oil $6,000.00 $1,643.40 $6,500.00 $4,000.00 -$2,500.00 -38.46% Diesel Fuel HW $32,000.00 $21,913.66 $32,000.00 $27,500.00 -$4,500.00 -14.06% Fuel Station Maintenance $1,500.00 $1,684.25 $1,500.00 $1,500.00 $0.00 0.00% Asset management $0.00 $0.00 $10,000.00 $6,000.00 -$4,000.00 -40.00% Advertising $0.00 $6,189.93 $0.00 $0.00 $0.00 0.00% Telephone/Internet $7,000.00 $28,820.62 $6,000.00 $6,000.00 $0.00 0.00% Building Maintenance $71,000.00 $7,019.27 $75,000.00 $31,400.00 -$43,600.00 -58.13% HVAC Maintenance $4,500.00 $890.88 $5,000.00 $5,000.00 $0.00 0.00% Generator Preventive Maint.$2,500.00 $0.00 $4,500.00 $4,500.00 $0.00 0.00% Hydrant Maintenance $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Tree Care $58,500.00 $50,924.06 $100,000.00 $50,000.00 -$50,000.00 -50.00% Legal Services $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Consulting Services $20,000.00 $21,954.09 $24,000.00 $20,000.00 -$4,000.00 -16.67% Equipment Rental/Purchase $1,500.00 $2,163.44 $1,000.00 $1,000.00 $0.00 0.00% Office Equipment Maintnce $1,500.00 $1,715.12 $1,500.00 $1,500.00 $0.00 0.00% Travel & Training $9,000.00 $4,867.99 $9,000.00 $5,000.00 -$4,000.00 -44.44% Utilities - Garage $18,000.00 $13,195.70 $18,000.00 $15,000.00 -$3,000.00 -16.67% Utilities-Garage Heat $13,000.00 $12,323.34 $13,000.00 $13,000.00 $0.00 0.00% Traffic Lights -Electricity $20,000.00 $20,110.67 $20,000.00 $21,000.00 $1,000.00 5.00% Vehicle Replacement $195,000.00 $158,280.31 $250,000.00 $225,000.00 -$25,000.00 -10.00% 54 CITY OF SOUTH BURLINGTON 2022 COMPARATIVE EXPENDITURE BUDGET 16 17 18 BWXYZAAAB ACCOUNT 2020 2020 2021 2022 2021 vs 2022 2021 vs 2022 DESCRIPTION BUDGET ACTUAL BUDGET BUDGET $(+/-) %(+/-) 714 715 716 717 718 719 722 723 724 725 726 727 728 729 730 731 732 733 734 735 736 737 738 739 740 741 742 743 744 745 746 747 748 749 750 751 752 753 754 755 756 757 758 759 760 761 762 763 764 765 766 767 768 769 770 771 772 773 774 Highway Paving $625,000.00 $625,371.22 $750,000.00 $700,000.00 -$50,000.00 -6.67% State Aid Highways $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Curbs and Sidewalks $5,000.00 $103.98 $2,500.00 $1,500.00 -$1,000.00 -40.00% Traffic Calming $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Special Project $85,000.00 $85,000.00 $600,000.00 $600,000.00 $0.00 0.00% Facility Stewardship $75,000.00 $64,686.79 $50,000.00 $10,000.00 -$40,000.00 -80.00% Operating Transfers Out $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Operating Trsfrs Out - Hg $0.00 $0.00 $0.00 $0.00 $0.00 0.00% $2,566,339.90 $2,449,200.86 $3,391,697.77 $3,221,317.45 -$170,380.32 -5.02% PARK MAINTENANCE Park Maint.Salaries-Perm.$199,555.30 $199,839.46 $243,939.38 $209,696.26 -$34,243.12 -14.04% Parks Salaries Other $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Leave Time Turn-In $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Park Maint.Sal-Overtime $0.00 $7,965.67 $10,000.00 $10,000.00 $0.00 0.00% Parks On Call $0.00 $0.00 $0.00 $0.00 $0.00 0.00% FICA/Medicare $15,175.80 $17,731.48 $19,426.36 $16,806.76 -$2,619.60 -13.48% Payment to Sickbank Fund $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Park Supplies $30,000.00 $20,094.08 $30,000.00 $30,000.00 $0.00 0.00% Maintenance & Landscaping Contract $0.00 $0.00 $75,000.00 $45,000.00 -$30,000.00 -40.00% Cemetery Supplies $300.00 $0.00 $5,000.00 $1,000.00 -$4,000.00 -80.00% Recreation Path Supplies $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Wheeler Park $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Veterans Memorial Park $0.00 $1,606.89 $0.00 $0.00 $0.00 0.00% Recreation Path Maintenance $0.00 $0.00 $0.00 $0.00 $0.00 0.00% $245,031.10 $247,237.58 $383,365.74 $312,503.02 -$70,862.72 -18.48% DEBT SERVICE Public Works Facility $98,550.00 $98,568.00 $98,550.00 $0.00 -$98,550.00 -100.00% Pension Liability Note Principal $362,081.00 $337,592.57 $381,454.00 $395,407.02 $13,953.02 3.66% Kennedy Dr Reconstruction $22,493.70 $22,508.00 $22,493.70 $22,493.70 $0.00 0.00% Lime Kiln Bridge $22,494.00 $22,508.00 $22,494.00 $22,494.00 $0.00 0.00% F/D Building Improvements $29,991.60 $30,005.00 $29,991.60 $29,991.60 $0.00 0.00% Emergency Center $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Police Headquarters $360,000.00 $360,000.00 $360,000.00 $360,000.00 $0.00 0.00% Parkland, 1992 $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Communications Equipment-Community $190,000.00 $190,000.00 $190,000.00 $190,000.00 $0.00 0.00% Public Works Facility-Int. $8,335.00 -$14,705.68 $2,782.00 $0.00 -$2,782.00 -100.00% Kennedy Dr Reconstruction $6,080.00 $4,619.33 $5,011.00 $3,926.00 -$1,085.00 -21.65% Lime Kiln Bridge $6,080.00 $4,619.33 $5,011.00 $3,926.00 -$1,085.00 -21.65% F/D Building Improvements $8,153.00 $6,157.95 $6,719.00 $5,264.00 -$1,455.00 -21.66% Emergency Center $0.00 -$153.77 $0.00 $0.00 $0.00 0.00% Police Headquarters $189,882.00 $189,882.00 $175,644.00 $160,866.00 -$14,778.00 -8.41% Public Safety/Communications $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Pension Liability Note Interest $298,867.00 $330,797.04 $279,494.00 $272,982.59 -$6,511.41 -2.33% Police Station Fitup $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Sewer Fund Note-Solar $12,004.00 $0.00 $12,005.00 $12,005.00 $0.00 0.00% Communications Equipment-Community $29,336.00 $29,637.39 $25,669.00 $22,002.00 -$3,667.00 -14.29% $1,644,347.30 $1,612,035.16 $1,617,318.30 $1,501,357.91 -$115,960.39 -7.17% SOCIAL SERVICE &OTHER OPERATING ENTITIES G.B.I.C. $5,000.00 $5,000.00 $5,000.00 $5,000.00 $0.00 0.00% V.L.C.T. $22,505.00 $22,505.00 $23,000.00 $23,440.00 $440.00 1.91% Chamber of Commerce $3,600.00 $0.00 $3,600.00 $3,600.00 $0.00 0.00% Social Services $15,000.00 $15,500.00 $15,000.00 $15,000.00 $0.00 0.00% 55 CITY OF SOUTH BURLINGTON 2022 COMPARATIVE EXPENDITURE BUDGET 16 17 18 BWXYZAAAB ACCOUNT 2020 2020 2021 2022 2021 vs 2022 2021 vs 2022 DESCRIPTION BUDGET ACTUAL BUDGET BUDGET $(+/-) %(+/-) 775 776 777 778 779 780 781 782 783 784 785 786 787 788 789 790 791 792 796 798 799 800 801 802 803 Community Use $0.00 $0.00 $0.00 $0.00 $0.00 0.00% CCTV-Clickable Meetings $20,000.00 $20,500.00 $21,000.00 $21,000.00 $0.00 0.00% USA Triathlon $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Front Porch Forum $4,500.00 $4,824.00 $4,900.00 $4,900.00 $0.00 0.00% County Court $146,000.00 $140,350.86 $145,000.00 $145,000.00 $0.00 0.00% Winooski Valley Park $59,086.00 $59,086.00 $60,494.00 $63,320.00 $2,826.00 4.67% C.C.T.A. $504,403.00 $504,409.00 $508,732.00 $519,232.49 $10,500.49 2.06% Regional Planning $35,804.00 $35,804.00 $35,761.00 $35,991.00 $230.00 0.64% Metropolitan Planning $0.00 $0.00 $0.00 $0.00 $0.00 0.00% $815,898.00 $807,978.86 $822,487.00 $836,483.49 $13,996.49 1.70% TO CAPITAL/RESERVE FUNDS Ambulance Department $155,000.00 $155,000.00 $155,000.00 $155,000.00 $0.00 0.00% Fuel Pump Reserve Fund $8,200.00 $8,200.00 $8,200.00 $8,200.00 $0.00 0.00% Open Space Reserve Fund $285,000.00 $305,519.00 $306,533.00 $310,870.00 $4,337.00 1.41% Reappraisal Fund $0.00 $0.00 $0.00 $0.00 $0.00 0.00% To undesignated reserve fund $21,000.00 $20,434.76 $21,000.00 $12,000.00 -$9,000.00 -42.86% Penny for Paths $0.00 $305,519.00 $306,533.00 $310,870.00 $4,337.00 1.41% To Capital Improvements $860,000.00 $860,000.00 $750,000.00 $860,000.00 $110,000.00 14.67% $1,329,200.00 $1,654,672.76 $1,547,266.00 $1,656,940.00 $109,674.00 7.09% Total General Fund $24,566,749.93 $24,282,565.80 $26,599,753.89 $26,745,676.56 $145,922.67 0.55% 56 CITY OF SOUTH BURLINGTON 2022 COMPARATIVE REVENUE BUDGET 6 7 8 9 10 11 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 3738 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 B V W X Y Z AA ACCOUNT 2020 2020 2021 2022 2021 vs 2022 2021 vs 2022 DESCRIPTION BUDGET ACTUAL BUDGET BUDGET $(+/-)%(+/-) Tax, Current Budget $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Taxes, Open Spaces Assess $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Delinquent Tax Revenue $0.00 $0.00 $0.00 $0.00 $0.00 0.00% VT Payment in Lieu of Tax $170,000.00 $231,936.78 $195,000.00 $230,000.00 $35,000.00 17.95% Taxes, Other $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Insurance Reimbursement $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Taxes, Reappraisal/ACT 60 $65,000.00 $0.00 $65,000.00 $65,000.00 $0.00 0.00% Taxes, State Educational $0.00 $0.00 $0.00 $0.00 $0.00 0.00%School Tax Collection Fee $0.00 $0.00 $0.00 $0.00 $0.00 0.00%Penalty, Current & Prior $125,000.00 $89,691.92 $150,000.00 $160,000.00 $10,000.00 6.67%Interest, Current & Prior $50,000.00 $32,295.80 $75,000.00 $80,000.00 $5,000.00 6.67%Abatements/Write-offs $0.00 ($119.06)$0.00 $0.00 $0.00 0.00% Attorney Fees $2,500.00 $3,310.67 $3,000.00 $3,000.00 $0.00 0.00% Fee to Collect State Educ $93,000.00 $98,103.78 $95,000.00 $99,000.00 $4,000.00 4.21% Current Use $13,500.00 $15,300.00 $14,800.00 $15,300.00 $500.00 3.38% State Ed Municipal Rebate $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Per Parcel Payment Training $0.00 $0.00 $0.00 $0.00 $0.00 0.00% $519,000.00 $470,519.89 $597,800.00 $652,300.00 $54,500.00 9.12% Local Option Tax-Sales $2,780,000.00 $2,853,896.04 $3,000,000.00 $2,950,000.00 ($50,000.00)-1.67% Local Option Tax-Rooms/Me $1,010,000.00 $975,603.29 $1,050,000.00 $850,000.00 ($200,000.00)-19.05% Sales Tax - Fire Safer Grant $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Rooms/Meals - Fire Vehicle $0.00 $0.00 $0.00 $0.00 $0.00 0.00%Rooms/Meals - P/D Hdqtrs $0.00 $0.00 $0.00 $0.00 $0.00 0.00% $3,790,000.00 $3,829,499.33 $4,050,000.00 $3,800,000.00 ($250,000.00)-6.17% ADMINISTRATIVE SERVICES Administrative Services-Water $47,500.00 $47,500.00 $47,500.00 $47,500.00 $0.00 0.00% Admin. Services-Stormwater $134,392.00 $134,392.00 $134,392.00 $134,392.00 $0.00 0.00% Administrative Services-Sewer $150,336.00 $150,336.00 $150,336.00 $150,336.00 $0.00 0.00% Administrative Services CJC $0.00 $0.00 $3,000.00 $3,000.00 $0.00 0.00% From Sewer-Audit/ Actuary/Asset $6,214.00 $6,214.00 $6,214.00 $6,214.00 $0.00 0.00% From SW-Audit & Actuary/Asset $3,555.00 $3,555.00 $3,555.00 $3,555.00 $0.00 0.00% From Water-Audit $2,100.00 $2,100.00 $2,100.00 $0.00 ($2,100.00)-100.00% From SW- Legal costs $0.00 $0.00 $0.00 $22,500.00 $22,500.00 0.00% Admin Services Fee Fund 240 $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Pension Liability Note - Stormwater $26,510.00 $0.00 $26,510.00 $26,910.00 $400.00 1.51% Pension Liability Note - Sewer $38,675.00 $0.00 $38,675.00 $39,075.00 $400.00 1.03% Payment from Stormwater for Ortho $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Payment from Sewer for Ortho $0.00 $0.00 $0.00 $0.00 $0.00 0.00%PD 3rd floor lease rent $0.00 $0.00 $0.00 $0.00 $0.00 0.00%Payment Payroll, Testing _Sewer $700.00 $700.00 $700.00 $1,825.00 $1,125.00 160.71%Payment Payroll, Testing Stormw $480.00 $480.00 $480.00 $1,825.00 $1,345.00 280.21%Administrative Svc-CJC $0.00 $6,000.00 $0.00 $0.00 $0.00 0.00% Wellness Payment $10,000.00 $0.00 $10,000.00 $0.00 ($10,000.00)-100.00% COBRA Repayment $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Sick Bank Repayment $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Insurance/Leadership $0.00 ($0.01)$0.00 $0.00 $0.00 0.00% CIGNA/VLCT Insur Rebate $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Worker's Comp. Reimbursement $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Insurance Reimbursement $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Building Maintenance Grant $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Interest on Investments $22,000.00 $62,609.55 $225,000.00 $63,000.00 ($162,000.00)-72.00% Credit Card Cash Back $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Miscellaneous $1,500.00 $2,484.92 $2,000.00 $2,500.00 $500.00 25.00% Computer Reimbursement $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Applied Surplus-Gen.Fund $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Solar Credits $14,900.00 $14,747.10 $12,000.00 $15,000.00 $3,000.00 25.00% Operating Transfers In Due From $0.00 $0.00 $0.00 $0.00 $0.00 0.00% 57 CITY OF SOUTH BURLINGTON 2022 COMPARATIVE REVENUE BUDGET 6 7 8 B V W X Y Z AA ACCOUNT 2020 2020 2021 2022 2021 vs 2022 2021 vs 2022 DESCRIPTION BUDGET ACTUAL BUDGET BUDGET $(+/-)%(+/-) 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 95 96 97 98 99 100 101 102 103 104 105 106 111 112 113 114 115 116 117 118 119 120 121 122 123 124 125 126 127 128 129 130 131 132 133 134 135 136 137 138 139 140 141 142 143 144 $458,862.00 $431,118.56 $662,462.00 $517,632.00 ($144,830.00)-21.86% CITY CLERK Returned Check Fees $0.00 $0.00 $0.00 $0.00 0.00% Recording Fees $120,000.00 $227,648.25 $180,000.00 $220,000.00 $40,000.00 22.22% Photocopy Fees $26,000.00 $25,204.93 $26,000.00 $25,000.00 ($1,000.00)-3.85%Photocopies-Vital Records $6,000.00 $39,322.00 $26,000.00 $30,000.00 $4,000.00 15.38%Pet Licenses $23,000.00 $21,739.45 $23,000.00 $23,000.00 $0.00 0.00%Pet Control Fees $2,000.00 $760.00 $1,500.00 $1,500.00 $0.00 0.00%Beverage/Cabaret License $9,000.00 $8,615.00 $9,000.00 $9,000.00 $0.00 0.00% Tobacco Licenses $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Entertainment Permits $0.00 $50.00 $0.00 $0.00 $0.00 0.00% Fish & Game Licenses $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Marriage Licenses $1,200.00 $1,410.00 $1,400.00 $1,400.00 $0.00 0.00% Green Mountain Passports $300.00 $218.00 $300.00 $300.00 $0.00 0.00% Motor Vehicle Renewals $600.00 $380.00 $600.00 $300.00 ($300.00)-50.00% School Reimbursement Elections $1,500.00 $8,149.71 $1,500.00 $1,500.00 $0.00 0.00% Expedited mailing service $0.00 $0.00 $0.00 $0.00 $0.00 0.00% $189,600.00 $333,497.34 $269,300.00 $312,000.00 $42,700.00 15.86% PLANNING/DEVELOPMENT REVIEW Building & Sign Permits $250,000.00 $262,029.30 $275,000.00 $240,000.00 ($35,000.00)-12.73% Bianchi Ruling $10,000.00 $20,839.50 $11,000.00 $15,000.00 $4,000.00 36.36% Ordinance Fines $0.00 $0.00 $0.00 $0.00 $0.00 0.00%Zoning and Planning $95,000.00 $162,946.82 $90,000.00 $95,000.00 $5,000.00 5.56%Sewer Inspection Fees $2,500.00 $2,400.00 $2,500.00 $2,500.00 $0.00 0.00%Peddlers' Permits $1,200.00 $480.00 $1,200.00 $600.00 ($600.00)-50.00%Legal Permit Review $0.00 ($30.00)$0.00 $0.00 $0.00 0.00% Solar Credit-Transfer In Fund $25,000.00 $0.00 $10,000.00 $0.00 ($10,000.00)-100.00% Zoning Violations-Ticketing $0.00 $0.00 $0.00 $0.00 $0.00 0.00% $383,700.00 $448,665.62 $389,700.00 $353,100.00 ($36,600.00)-9.39% RECREATION Red Rocks Gate Receipts $0.00 $0.00 $0.00 $0.00 $0.00 0.00% From Fund 240 $0.00 $0.00 $0.00 $0.00 $0.00 0.00% $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Special Event Revenue $12,000.00 $2,419.00 $12,000.00 $12,000.00 $0.00 0.00% $12,000.00 $2,419.00 $12,000.00 $12,000.00 $0.00 0.00% SENIOR PROGRAM $0.00 $0.00 $0.00 Meal costs $0.00 $0.00 $0.00 $14,500.00 $14,500.00 0.00% Rentals $0.00 $0.00 $0.00 $5,000.00 $5,000.00 0.00% Senior Programs $0.00 $0.00 $0.00 $5,000.00 $5,000.00 0.00% Grants $0.00 $0.00 $0.00 $10,000.00 $10,000.00 0.00% Donations $0.00 $0.00 $0.00 $2,000.00 $2,000.00 0.00% $0.00 $0.00 $0.00 $36,500.00 $36,500.00 0.00% VRPA Discounts $9,600.00 $8,141.00 $9,600.00 $9,600.00 $0.00 0.00% $9,600.00 $8,141.00 $9,600.00 $9,600.00 $0.00 0.00% Afternoon Skiing/Middle Sc $16,000.00 $15,797.00 $16,000.00 $16,000.00 $0.00 0.00% Afternoon Skiing/Elementary $0.00 $0.00 $0.00 $0.00 $0.00 0.00% $16,000.00 $15,797.00 $16,000.00 $16,000.00 $0.00 0.00% Tennis Class Receipts $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Youth Programs $74,000.00 $47,675.57 $70,000.00 $70,000.00 $0.00 0.00% 58 CITY OF SOUTH BURLINGTON 2022 COMPARATIVE REVENUE BUDGET 6 7 8 B V W X Y Z AA ACCOUNT 2020 2020 2021 2022 2021 vs 2022 2021 vs 2022 DESCRIPTION BUDGET ACTUAL BUDGET BUDGET $(+/-)%(+/-) 145 146 147 148 149 150 155 156 157 158 159 160 161 162 163 164 165 166 167 168 169 170 171 172 173 178 179 180 181 182 185 186 187 188 189 190 194 195 196 197 198 199 200 201 202 203 204 205 206 207 208 209 210 211 212 213 214 215 219 222 223 224 City Fest $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Bikes and Bites $0.00 $0.00 $0.00 $0.00 $0.00 0.00% SoBu Night Out $41,000.00 $26,290.00 $30,000.00 $30,000.00 $0.00 0.00% Mor'in Joe with Fido $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Operating Transfer In $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Rec Impact Fees $170,000.00 $0.00 $0.00 $0.00 $0.00 0.00% Adult Evening Classes $26,000.00 $13,087.00 $28,000.00 $28,000.00 $0.00 0.00% Drivers Education $27,000.00 $26,375.00 $40,000.00 $42,000.00 $2,000.00 5.00% $338,000.00 $113,427.57 $168,000.00 $170,000.00 $2,000.00 1.19% COMMUNITY LIBRARY Grants $140.00 $390.00 $390.00 $600.00 $210.00 53.85% Library Lost Books $0.00 $768.55 $0.00 $0.00 $0.00 0.00% Late Book Charges/Fines $3,800.00 $1,205.91 $1,600.00 $600.00 ($1,000.00)-62.50% Non-Resident Fees $800.00 $1,052.10 $1,500.00 $1,800.00 $300.00 20.00% Conference Room Rental $0.00 $75.00 $100.00 $1,000.00 $900.00 900.00% Blanchette Fund $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Library Photocopies & Printing $2,200.00 $1,777.69 $2,200.00 $2,700.00 $500.00 22.73% Bookmobile Donations $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Library Miscellaneous $0.00 $0.00 $0.00 $400.00 $400.00 0.00% Transfer In - Fund Balance $0.00 $0.00 $0.00 $37,579.00 $37,579.00 0.00%Blanchette Gift Trsf In $0.00 $0.00 $0.00 $0.00 $0.00 0.00% $6,940.00 $5,269.25 $5,790.00 $44,679.00 $38,889.00 671.66% FIRE DEPARTMENT Outside Employment $1,000.00 $2,143.50 $700.00 $700.00 $0.00 0.00% Misc. Revenue-Fire Dept.$0.00 ($91.00)$0.00 $0.00 $0.00 0.00% Fire Inspection Revenue $410,000.00 $371,127.93 $440,000.00 $440,000.00 $0.00 0.00% Electrical Inspection Revenue $60,000.00 $50,481.05 $70,000.00 $70,000.00 $0.00 0.00% Fire Impact Fees $0.00 $0.00 $0.00 $0.00 $0.00 0.00% F/Vehicles-Transfer In $0.00 $0.00 $0.00 $0.00 $0.00 0.00% $471,000.00 $423,661.48 $510,700.00 $510,700.00 $0.00 0.00% AMBULANCE Tax Revenues $155,000.00 $155,000.00 $155,000.00 $155,000.00 $0.00 0.00%Ambulance Service Billing $610,000.00 $606,476.55 $710,000.00 $750,000.00 $40,000.00 5.63%Grand Isle Billing $5,000.00 $4,782.23 $5,800.00 $0.00 ($5,800.00)-100.00%Tansfer from Fund 307 $0.00 $0.00 $0.00 $0.00 $0.00 0.00%Miscellaneous Income $12,000.00 $6,168.50 $5,000.00 $5,000.00 $0.00 0.00% Patient Care Equip Grant $0.00 $0.00 $0.00 $0.00 $0.00 0.00% $782,000.00 $772,427.28 $875,800.00 $910,000.00 $34,200.00 3.91% POLICE Vermont District Court $30,000.00 $8,311.94 $10,000.00 $10,000.00 $0.00 0.00% C.U.S.I. Overtime Grant $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Miscellaneous Grants $5,000.00 $0.00 $5,000.00 $5,000.00 $0.00 0.00% Sale of Cruisers/Bequest $3,000.00 $2,780.00 $4,000.00 $3,000.00 ($1,000.00)-25.00% Police Reports $6,000.00 $411.62 $3,500.00 $2,000.00 ($1,500.00)-42.86% Criminal Investigations $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Accreditation Refund $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Drug Task Force Grant $115,000.00 $102,383.15 $115,000.00 $110,000.00 ($5,000.00)-4.35% Asset forfeiture for training $0.00 $0.00 $0.00 $0.00 $0.00 0.00% I.C.A.C. $3,500.00 $6,437.52 $3,500.00 $3,500.00 $0.00 0.00%SHARP $34,000.00 $3,036.57 $20,000.00 $8,000.00 ($12,000.00)-60.00%Parking Tickets $0.00 $4,933.36 $0.00 $0.00 $0.00 0.00%Alarm Registrations $10,000.00 $18,275.00 $20,000.00 $20,000.00 $0.00 0.00%Alarm Fines $2,500.00 $4,375.00 $2,500.00 $3,500.00 $1,000.00 40.00% Off Duty Police $10,000.00 $9,142.96 $10,000.00 $12,000.00 $2,000.00 20.00% Bullet Proof Vest Grant $2,400.00 $4,502.50 $3,000.00 $3,000.00 $0.00 0.00% Police Impact Fee - defray bond $110,000.00 $0.00 $110,000.00 $110,000.00 $0.00 0.00% I.C.A.C. $0.00 $0.00 $0.00 $0.00 $0.00 0.00% BYRNE Grant $0.00 $0.00 $0.00 $0.00 $0.00 0.00% 59 CITY OF SOUTH BURLINGTON 2022 COMPARATIVE REVENUE BUDGET 6 7 8 B V W X Y Z AA ACCOUNT 2020 2020 2021 2022 2021 vs 2022 2021 vs 2022 DESCRIPTION BUDGET ACTUAL BUDGET BUDGET $(+/-)%(+/-) 225 226 227 228 229 230 231 232 233 234 235 236 237 238 239 240 241 242 243 244 245 246 247 248 249 252 253 254 255 256 270 271 2nd Floor Lease Revenue $103,000.00 $103,489.80 $103,489.80 $155,000.00 $51,510.20 49.77% Solar Credits $1,375.00 $1,399.30 $1,375.00 $1,375.00 $0.00 0.00% Miscellaneous - Police $8,500.00 $18,542.62 $6,000.00 $6,000.00 $0.00 0.00% Transfer In-Fund 207 $20,000.00 $0.00 $20,000.00 $0.00 ($20,000.00)-100.00% $464,275.00 $288,021.34 $437,364.80 $452,375.00 $15,010.20 3.43% STREETS AND HIGHWAYS Road Opening Permits $90,000.00 $52,623.00 $120,000.00 $100,000.00 ($20,000.00)-16.67% Overweight truck permits $2,000.00 $1,640.00 $2,000.00 $2,000.00 $0.00 0.00% Highway State Aid $225,000.00 $388,872.97 $225,000.00 $225,000.00 $0.00 0.00% Grants $0.00 $0.00 $600,000.00 $600,000.00 $0.00 0.00% Rental of Property $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Fuel Pump Surcharge $6,000.00 $4,647.46 $6,000.00 $5,000.00 ($1,000.00)-16.67% Pelletizing Plant Lease $0.00 $5,285.84 $0.00 $0.00 $0.00 0.00% HazMat Facility Lease $23,000.00 $15,857.52 $23,000.00 $23,000.00 $0.00 0.00% School Bus Parts Reimbure $32,500.00 $43,099.69 $30,000.00 $35,000.00 $5,000.00 16.67% Diesel/Gas reim Non-City $125,000.00 $84,411.52 $140,000.00 $120,000.00 ($20,000.00)-14.29% School vehicle repair pay $20,000.00 $20,000.00 $20,000.00 $20,000.00 $0.00 0.00% Salary Reimbursement- Sewer $280,454.00 $280,454.00 $280,454.00 $280,454.00 $0.00 0.00% FICA Reimbursement-Sewer $22,944.00 $22,944.00 $22,944.00 $22,944.00 $0.00 0.00% Pension Reimbursement-Sewer $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Reimbursemetn from Fund 265 $8,343.00 $8,343.00 $0.00 $0.00 $0.00 0.00% Salary Reimbursement-Stormwater $0.00 $0.00 $78,215.00 $78,215.00 $0.00 0.00% FICA Reimbursement-Stormwater $18,773.00 $18,773.00 $18,773.00 $18,773.00 $0.00 0.00%Benefits Reimburse.-Stormwater $10,429.00 $10,429.00 $10,429.00 $0.00 ($10,429.00)-100.00%Impact Fees-Highway $85,000.00 $0.00 $0.00 $0.00 $0.00 0.00%Hgwy Miscellaneous Revenue $50,000.00 $20,304.01 $30,000.00 $20,000.00 ($10,000.00)-33.33%Hgwy Paving-Transfer In $0.00 $0.00 $0.00 $0.00 $0.00 0.00% $999,443.00 $977,685.01 $1,606,815.00 $1,550,386.00 ($56,429.00)-3.51% Total General Fund Revenue $8,440,420.00 $8,120,149.67 $9,611,331.80 $9,347,272.00 ($264,059.80)-2.75% 60 SPECIAL FUNDS FY 2022Fund # Department Fund DescriptionFund PurposeHow is the money spentProjected Revenue Projected Expenses207 Police Department Police ForfeitureEquitable sharing funds from drug case seizures Equipment, training, unplanned police expenses$20,000.00$0.00211 Ambulance Department EMT-P Training Reserve FundReserve for recurrent training/recertification of Emergency Medical Technicians and ParamedicsPayment to certified EMT-P instructors/facilities$11,000.00 $10,000.00214 City Manager Housing Trust FundPublic/Private Partnership for affordable housing initiativesSpecific projects for affordable housing$50,000.00$0.00216 City ClerkClerk's Computerization Fund Fund clerk's computerizationMajority of the funds are spent on the ACS program for Land Records. Ordinances codification and now put $6,000 toward ClerkBase cost yearly$100,000.00 $75,000.00220 Recreation and Parks Recreation Impact FeesMoney collected from developers as per the Impact Fee OrdinancePurchase of land for recreation purposes, recreation development, recreation path$100,000.00 $403,000.00221 Planning & Zoning Highway Impact FeesFund for receipt of Highway Impact Fees for new development in accordance with Impact Fee OrdinanceFor capital projects identified within the Impact Fee Ordinance$200,000.00 $1,540,000.00222 Police Impact Fees Police Station Impact FeesImpact fees for Police Station based on Impact Fee Ordinance Payment of Police Station bond$110,000.00 $110,000.00226 Recreation and Parks Community GardensRegistration fees for the community gardens are held for continued upkeepSupport and improvement of the community garden plots$2,000.00$300.00227 City ClerkClerk's Restoration FundFund clerk's restoration of documents Majority of the funds are spent on restoring old land record volumes$0.00 $10,000.00233 Energy Committee Donation FundPrivate donations and grant funds marked for energy efficient programs & initiativesRecommendations from the committee and staff support$0.00$3,000.00238 Recreation and Parks Senior Citizens Organizational Fund Money collected from donations and senior events. Program supplies for Senior activities$0.00$0.00240 Recreation and Parks Recreation Camp ProgramsCamp programs- to include Day Camps, Adventure Camps and Specialty, Sport & Technology CampsMajority of money is spent on salaries, other spent on supplies, equipment, programming and transportation$55,000.00 $40,000.00242 Energy Committee Infrastructure Upgrades and ImprovemenSolar Credits and Disbursements associated with the Landfill Solar Array. Disbursements made to Altus-partner in project-as well as possible improvements & efficiencies$100,000.00 $20,000.00243 Recreation and Parks South Village REC Impact Fees Money collected from developers as per the Impact Fee OrdinanceUse for the construction of South Village Soccer Field $30,000.00 $145,000.00251 Recreation and Parks Field Use FeesCharges for use of fields to user groups based on the Facility Use & Fee Policy set by City CouncilMoney is put back into the maintenance of fields for equipment & supplies, and PT salary expenses$30,000.00 $30,000.00280 City Manager City Center-TIF District Capture all TIF District revenues/expensesCapital expenditures and related costs for the TIF District$4,444,000.00 $4,604,000.00285 Recreation and Parks Indoor Recreation CenterCapture all expenditures related to construction of indoor REC centerBuild indoor recreation courts, multi‐purpose activity room and offices for recreation purposes at Vet Memorial Park.$0.00 $75,000.00290 Police Department Highway Safety GrantFunds from the VT Governor's Highway Safety program for time spent on highway safety initiativesPurchase of highway safety equipment and supplies$5,000.00$5,000.00298 City Manager Sick Bank Reserve FundReserves needed to offset the turn in of accumulated sick timeDisbursements to current and retired employees for approved sick time turn in.$125,000.00 $125,000.00309 City Manager Open Space Reserve FundVoter approved appropriation for the acquisition and maintenance of open space landPurchase of land, maintenance of currently held open space and special projects $315,870.00 $611,000.00FY 2022 BudgetSpecial Funds 61 SPECIAL FUNDS FY 2022Fund # Department Fund DescriptionFund PurposeHow is the money spentProjected Revenue Projected Expenses312 City Manager Capital Improvement Reserve FundDepository for budgeted reserves designated for City CenterNon TIF eligible capital costs including debt payments and anticipation notes for future debt$860,000.00 $1,333,000.00603 Library Library Donations and Bequests Donations to support current and future library needsPurchase of services and items at Directors discretion with input from library board$500.00 $17,545.00604 City Manager Bike and Ped-Penny for PathsAnnual appropriation of one cent on the tax rate earmarked for bike & ped projects.Priorities established by committee & staff for bike & ped improvements and maintenance.$550,870.00 $878,000.00605 Recreation and Parks Recreation DonationsMoney donated to department by individuals or businessesMoney is spent on scholarship aid, supplies, and misc. expenses not part of the operating budget.$0.00 $0.00607 Recreation and Parks Veterans Memorial FundDonations to build the Veterans Memorial at Dorset ParkMoney is to be used for maintenance of the Memorial Area$0.00 $0.00610 Recreation and Paths Recreation Path DonationsDonations to support additional connection within the recreation path network.Through staff and committee priorities and donor specific purposes. $0.00 $5,000.00613 Library Community Library Blanchette Fund Donations to support construction of the new community libraryBuilding of the new community Library $0.00 $0.00618 Recreation and Parks Dog Park Donations Donations on behalf of Friends of the Dog ParkMoney is spent on improvements to the park not funded by operations$4,500.00 $0.00TOTAL $7,113,740.00 $10,039,845.0062 CITY OF SOUTH BURLINGTON FY 2022 COMPARATIVE ENTERPRISE BUDGET 31 B W X Y Z AA AB ACCOUNT FY 20 Budget FY20 Actual FY 21 Budget FY 22 Budget $ Change % Change 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 100 101 102 SEWER Salaries-Permanent $524,356.83 $517,927.86 $537,669.66 $597,791.71 $60,122.05 11.18% Payment to Highway-wages $280,454.00 $292,764.91 $280,454.00 $280,454.00 $0.00 0.00% Leave Time Turn-In $7,446.05 $0.00 $7,706.66 $7,976.39 $269.73 3.50% Sick bank payouts $10,000.00 $0.00 $10,000.00 $10,000.00 $0.00 0.00% Payment to Sick bank Fund $5,000.00 $0.00 $10,000.00 $6,250.00 -$3,750.00 -37.50% Payroll Service and Testing to GF $700.00 $700.00 $1,788.24 $1,825.00 $36.76 2.06% PAFO Certification $13,800.00 $0.00 $14,283.00 $11,400.00 -$2,883.00 -20.18% Salaries-Overtime $38,000.00 $91,696.20 $50,000.00 $50,000.00 $0.00 0.00% Fringe Benefits $0.00 $0.00 $0.00 $0.00 $0.00 0.00% FICA/Medicare $41,685.37 $48,085.44 $47,403.94 $51,803.36 $4,399.42 9.28% Payment to Highway-FICA/M $22,944.00 $22,944.00 $21,454.73 $21,454.73 $0.00 0.00% Nontaxable Fringe Ben. $0.00 $0.00 $4,800.00 $4,800.00 $0.00 0.00% Vision Plan $960.12 $608.14 $883.20 $973.59 $90.39 10.23% Disability Income $258.23 $5,306.63 $1,835.76 $2,009.01 $173.25 9.44% Long Term Disability $3,117.50 $0.00 $3,462.84 $3,831.84 $369.00 10.66% Group Health Insurance $141,773.87 $185,677.80 $145,062.22 $183,863.39 $38,801.17 26.75% Benefit Reimbursed to HW $97,768.75 $97,768.75 $0.00 $0.00 $0.00 0.00% Group Life Insurance $1,328.81 $1,708.04 $1,502.40 $1,643.25 $140.85 9.38% Group Dental Insurance $8,492.16 $6,930.06 $8,170.80 $9,126.27 $955.47 11.69% Pension $58,551.53 $78,780.48 $58,954.00 $71,337.26 $12,383.26 21.00% Pension Note Payment $38,675.00 $38,675.00 $38,675.00 $39,075.00 $400.00 1.03% ICMA Match $22,305.70 $17,981.09 $20,156.68 $22,851.77 $2,695.09 13.37% Pension Payment to Highway $106,897.50 $106,897.50 $0.00 $0.00 $0.00 0.00% Office Supplies $1,250.00 $1,404.55 $2,500.00 $2,000.00 -$500.00 -20.00% Late Charges $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Plant Equipment/supplies $87,500.00 $119,767.22 $100,000.00 $100,000.00 $0.00 0.00% Ferrous Chloride $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Polymer $72,500.00 $77,053.00 $60,000.00 $75,000.00 $15,000.00 25.00% Sewer Line Maint/Supplies $22,500.00 $38,196.75 $25,000.00 $30,000.00 $5,000.00 20.00% Pumping Station Supplies $23,000.00 $81,083.04 $25,000.00 $25,000.00 $0.00 0.00% Laboratory Supplies $11,500.00 $17,948.09 $11,500.00 $11,500.00 $0.00 0.00% Paint and Hardware $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Oil and Grease $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Chlorine and Sulpher $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Caustic Soda and Lime $75,000.00 $108,701.80 $100,000.00 $110,000.00 $10,000.00 10.00% Alum $87,500.00 $154,657.39 $100,000.00 $125,000.00 $25,000.00 25.00% Generator Preventive Maint.$7,500.00 $6,268.51 $10,000.00 $8,000.00 -$2,000.00 -20.00% Water-Airport-B/B-Pump $1,400.00 $1,643.59 $1,400.00 $1,400.00 $0.00 0.00% Landfill Supplies/Repairs $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Clothing Supplies $3,750.00 $4,089.31 $3,750.00 $3,750.00 $0.00 0.00% Truck Parts $6,500.00 $12,744.92 $7,500.00 $7,500.00 $0.00 0.00% Gas - Diesel Fuel - Oil $10,000.00 $11,151.13 $11,000.00 $11,000.00 $0.00 0.00% Natural Gas - Airport Parkway $57,000.00 $52,354.90 $60,000.00 $55,000.00 -$5,000.00 -8.33% Natural Gas - Bartlett Bay $5,500.00 $5,545.16 $7,500.00 $6,000.00 -$1,500.00 -20.00% Advertising $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Telephone and Alarms $5,000.00 $6,719.89 $6,500.00 $6,500.00 $0.00 0.00% Postage $50.00 $3.80 $0.00 $0.00 $0.00 0.00% soft ware dues $500.00 $940.00 $1,000.00 $4,000.00 $3,000.00 300.00% Discharge Permits $15,000.00 $20,728.44 $15,000.00 $15,000.00 $0.00 0.00% Workers Comp Insurance $15,000.00 $69,732.68 $35,671.06 $37,101.47 $1,430.41 4.01% Property Insurance $41,000.00 $41,144.39 $55,562.57 $60,640.99 $5,078.42 9.14% Unemployment Insurance $0.00 $0.00 $0.00 $820.00 $820.00 0.00% Insurance Claims $0.00 $49,650.00 $0.00 $0.00 $0.00 0.00% Billing Payment to CWD $45,000.00 $129,670.24 $50,000.00 $66,135.00 $16,135.00 32.27% Soil/Sludge Management $125,000.00 $0.00 $125,000.00 $120,000.00 -$5,000.00 -4.00% Discharge Water Testing $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Environmental Studies $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Landfill Fees $2,500.00 $0.00 $2,000.00 $2,000.00 $0.00 0.00% To GF-Audit/Actuary/Pension $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Auditing/Actuary/Pension $6,214.00 $6,214.00 $6,214.00 $6,214.00 $0.00 0.00% Engineering/Consulting $25,000.00 $19,109.88 $15,000.00 $17,500.00 $2,500.00 16.67% Landfill Engineering $15,000.00 $9,315.58 $17,500.00 $15,000.00 -$2,500.00 -14.29% Office Equipment Contract $500.00 $0.00 $0.00 $0.00 $0.00 0.00% Wireless Antenna $0.00 $207.50 $0.00 $0.00 $0.00 0.00% Administrative Services $150,336.00 $150,336.00 $150,336.00 $150,336.00 $0.00 0.00% IT Service $0.00 $2,502.83 $0.00 $0.00 $0.00 0.00% 63 CITY OF SOUTH BURLINGTON FY 2022 COMPARATIVE ENTERPRISE BUDGET 31 B W X Y Z AA AB ACCOUNT FY 20 Budget FY20 Actual FY 21 Budget FY 22 Budget $ Change % Change 103 104 105 106 107 108 109 110 111 112 113 114 115 116 117 118 122 123 124 125 126 127 129 130 131 132 133 134 135 136 137 138 139 140 141 142 143 144 145 146 147 148 149 150 151 152 153 154 155 156 157 158 159 160 161 162 163 164 165 166 167 168 169 170 171 172 173 HVAC Maintenance $15,000.00 $52,848.12 $17,500.00 $17,500.00 $0.00 0.00% Burlington Sewer Lines $0.00 $145,326.33 $0.00 $0.00 $0.00 0.00% Travel & Training $7,000.00 $2,282.75 $6,000.00 $6,000.00 $0.00 0.00% Hinesburg Rd Pumping Dsgn $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Utilities-Pumping Station $75,000.00 $114,463.04 $75,000.00 $85,000.00 $10,000.00 13.33% Utilities--L/Fill Station $3,000.00 $0.00 $1,500.00 $1,500.00 $0.00 0.00% Electric-Airport Parkway $180,000.00 $197,584.54 $180,000.00 $190,000.00 $10,000.00 5.56% Electric-Bartlett Bay $100,000.00 $137,164.28 $100,000.00 $120,000.00 $20,000.00 20.00% Replacement-Vehicles $90,000.00 $0.00 $40,000.00 $40,000.00 $0.00 0.00% Building Improvements $5,000.00 $6,914.57 $5,000.00 $5,000.00 $0.00 0.00% Pumps Replacements $60,000.00 $62,028.45 $50,000.00 $50,000.00 $0.00 0.00% Pump Repairs $40,000.00 $39,296.09 $40,000.00 $40,000.00 $0.00 0.00% Payment to GF for Ortho $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Airport Parkway Upgrade $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Bartlett Bay Upagrades $100,000.00 $65,339.09 $400,000.00 $400,000.00 $0.00 0.00% Office Furniture/Equipment $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Bartlett Bay Bond Replace $245,000.00 $245,000.00 $0.00 $0.00 $0.00 0.00% Landfill Leachate $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Scope BTV/SB Sewer $0.00 $496,460.32 $0.00 $0.00 $0.00 0.00% Safety Items $7,500.00 $23,164.82 $10,000.00 $5,000.00 -$5,000.00 -50.00% Payment to Stormwater for GIS $4,000.00 $0.00 $1,500.00 $1,500.00 $0.00 0.00% Airport Parkway Loan Payment $1,272,059.74 $0.00 $1,272,059.74 $965,647.23 -$306,412.51 -24.09% Hadley Sewer Bond Payment $225,000.00 $0.00 $225,000.00 $173,235.58 -$51,764.42 -23.01% Capital Projects - CIP $0.00 $0.00 $260,000.00 $260,000.00 $0.00 0.00% Sewer blockage Removal $0.00 $0.00 $0.00 $50,000.00 $50,000.00 0.00% Payment to SW for Hadley Loan $0.00 $0.00 $0.00 $73,000.00 $73,000.00 0.00% Xfer to Reserve-Pump St U $0.00 $0.00 $0.00 $0.00 $0.00 0.00% $4,771,575.16 $4,301,208.89 $4,952,756.50 $4,934,246.85 -$18,509.65 -0.37% WATER DEPARTMENT CWD Labor $333,500.00 $0.00 $434,776.00 $422,034.00 -$12,742.00 -2.93% Office Salaries $184,000.00 $0.00 $228,500.00 $234,835.00 $6,335.00 2.77% CWD OT $10,000.00 $0.00 $10,000.00 $10,000.00 $0.00 0.00% Emergency On-Call $2,750.00 $0.00 $2,800.00 $2,800.00 $0.00 0.00% Miscellaneous $700.00 $0.00 $1,000.00 $1,000.00 $0.00 0.00% Water Supply Permit Fees $33,000.00 $0.00 $33,200.00 $33,200.00 $0.00 0.00% Insurance $5,000.00 $0.00 $5,000.00 $5,000.00 $0.00 0.00% Building Rent $23,897.00 $0.00 $25,697.00 $26,360.00 $663.00 2.58% Water Purchase $1,434,100.00 $0.00 $1,481,410.00 $1,586,110.00 $104,700.00 7.07% Public Information $3,100.00 $0.00 $3,000.00 $4,000.00 $1,000.00 33.33% Professional Services $108,788.00 $0.00 $113,360.00 $117,070.00 $3,710.00 3.27% Equipment Rental $100,904.00 $0.00 $115,057.00 $115,362.00 $305.00 0.27% Computer Services $6,400.00 $0.00 $6,600.00 $6,400.00 -$200.00 -3.03% Administrative Services $55,000.00 $0.00 $83,600.00 $63,500.00 -$20,100.00 -24.04% System Improvements $27,500.00 $0.00 $0.00 $60,000.00 $60,000.00 0.00% Debt Service $132,800.00 $0.00 $130,750.00 $105,355.00 -$25,395.00 -19.42% ROW Permit fees $7,500.00 $0.00 $7,500.00 $7,500.00 $0.00 0.00% Capital Investments $130,000.00 $0.00 $0.00 $0.00 $0.00 0.00% Materials $65,485.00 $0.00 $81,950.00 $96,900.00 $14,950.00 18.24% Xfer to Reserve Fund $80,000.00 $0.00 $95,000.00 $71,000.00 -$24,000.00 -25.26% $2,744,424.00 $0.00 $2,859,200.00 $2,968,426.00 $109,226.00 3.82% STORMWATER Salaries-Permanent $542,664.29 $518,659.88 $561,594.99 $535,755.79 -$25,839.20 -4.60% Payment to Highway-wages $0.00 $0.00 $78,215.00 $78,215.00 $0.00 0.00% Leave Time Turn-In $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Salaries-Overtime $12,000.00 $31,771.58 $23,000.00 $23,000.00 $0.00 0.00% GIS employee - parttime $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Fringe Benefits $0.00 $0.00 $0.00 $0.00 $0.00 0.00% FICA/Medicare $41,422.30 $45,030.39 $44,721.52 $42,744.82 -$1,976.70 -4.42% Nontaxable Fringe Benefit $0.00 $0.00 $4,200.00 $4,200.00 $0.00 0.00% Vision Plan $760.33 $439.90 $711.61 $711.61 $0.00 0.00% Disability Long Short Term $1,488.41 $6,515.25 $5,939.91 $5,566.44 -$373.47 -6.29% Group Health Insurance $123,501.87 $134,972.54 $142,970.94 $144,151.53 $1,180.60 0.83% Health Insurance FICA $1,259.96 $0.00 $1,119.96 $1,119.96 $0.00 0.00% Reimburse to Highway Bene $10,429.00 $10,429.00 $0.00 $0.00 $0.00 0.00% 64 CITY OF SOUTH BURLINGTON FY 2022 COMPARATIVE ENTERPRISE BUDGET 31 B W X Y Z AA AB ACCOUNT FY 20 Budget FY20 Actual FY 21 Budget FY 22 Budget $ Change % Change 174 175 176 177 178 179 180 181 182 183 184 185 186 187 188 189 190 191 192 193 194 195 196 197 198 199 200 201 202 203 204 205 206 207 208 209 210 211 212 213 214 215 216 217 218 219 220 221 222 223 224 225 226 227 228 229 230 231 232 237 238 239 240 241 242 243 244 Group Life Insurance $1,336.62 $1,925.03 $1,605.69 $1,417.89 -$187.80 -11.70% Group Dental Insurance $6,287.85 $5,316.97 $6,437.31 $6,630.42 $193.11 3.00% Pension $78,363.57 $78,363.57 $79,047.77 $77,649.74 -$1,398.03 -1.77% Pension Note Payment $26,510.00 $26,510.00 $26,510.00 $26,910.00 $400.00 1.51% Payment to Sick bank Fund $0.00 $0.00 $0.00 $6,250.00 $6,250.00 0.00% Payroll Service and Testing to GF $880.00 $480.00 $1,788.24 $1,825.00 $36.76 2.06% ICMA Match $27,390.90 $25,401.81 $28,736.12 $26,603.23 -$2,132.89 -7.42% Office Supplies $1,750.00 $794.02 $1,750.00 $1,000.00 -$750.00 -42.86% Small Equipment/Tools $2,800.00 $2,421.54 $2,500.00 $2,500.00 $0.00 0.00% Vaccinations $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Uniforms/Supplies $7,500.00 $5,709.71 $7,500.00 $6,000.00 -$1,500.00 -20.00% Vehicle Parts $0.00 $14.85 $0.00 $0.00 $0.00 0.00% Gasoline $2,500.00 $1,960.67 $2,500.00 $2,500.00 $0.00 0.00% Oil $300.00 $145.15 $300.00 $300.00 $0.00 0.00% Diesel Fuel $5,200.00 $3,749.44 $5,000.00 $4,000.00 -$1,000.00 -20.00% Permit Requirement-Educat $10,000.00 $6,000.00 $10,000.00 $8,500.00 -$1,500.00 -15.00% Advertising-Public Relation $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Telephone $2,300.00 $1,949.91 $2,000.00 $2,000.00 $0.00 0.00% Postage $125.00 $0.00 $50.00 $50.00 $0.00 0.00% Membership/Dues/ CDL $300.00 $208.00 $300.00 $300.00 $0.00 0.00% Discharge Permits Renewal $24,000.00 $15,430.40 $20,000.00 $18,000.00 -$2,000.00 -10.00% Workers Comp Insurance $19,000.00 $28,705.54 $22,999.48 $23,921.76 $922.28 4.01% Property Insurance $13,000.00 $12,226.30 $12,849.33 $14,023.76 $1,174.43 9.14% Unemployment Insurance $2,000.00 $0.00 $2,000.00 $820.00 -$1,180.00 -59.00% GIS-Fees/Software $38,000.00 $96,062.78 $38,000.00 $50,000.00 $12,000.00 31.58% Contractual Services $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Sediment & Debris Disposal $650.00 $0.00 $500.00 $500.00 $0.00 0.00% Water Quality Monitoring $35,000.00 $20,448.02 $33,000.00 $30,000.00 -$3,000.00 -9.09% Building/Grounds Maint $1,000.00 $0.00 $500.00 $250.00 -$250.00 -50.00% Vehicle Maintenance $6,000.00 $4,612.91 $7,500.00 $5,500.00 -$2,000.00 -26.67% Storm System Maint Materi $45,000.00 $37,010.76 $45,000.00 $55,000.00 $10,000.00 22.22% Printing $100.00 $375.76 $100.00 $100.00 $0.00 0.00% Legal Services $5,000.00 $11,892.66 $22,500.00 $5,000.00 -$17,500.00 -77.78% To GF-Audit/Actuary/Pension $0.00 $3,555.00 $3,555.00 $3,555.00 $0.00 0.00% Engineering-Watershed $60,000.00 $67,173.53 $60,000.00 $60,000.00 $0.00 0.00% Engineering-Svce W Qlty $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Engineering-Nghbrhd Asst $0.00 $385.00 $0.00 $0.00 $0.00 0.00% Billing Payment CWD $49,000.00 $49,650.00 $50,000.00 $66,135.00 $16,135.00 32.27% Outside Services-GIS $0.00 $0.00 $0.00 $0.00 $0.00 0.00% IT/Computers $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Engineering-Disconnect Prg $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Office Equipment Maintena $2,000.00 $2,097.75 $2,000.00 $2,000.00 $0.00 0.00% Equipment Rental $750.00 $0.00 $1,000.00 $500.00 -$500.00 -50.00% Administrative Services $134,392.00 $134,392.00 $134,392.00 $134,392.00 $0.00 0.00% Conference/Training Expen $8,500.00 $1,012.96 $6,500.00 $4,000.00 -$2,500.00 -38.46% Recruiting/Interviews $0.00 $228.00 $0.00 $0.00 $0.00 0.00% S/W Bldg Utilities $3,500.00 $2,788.23 $3,500.00 $3,000.00 -$500.00 -14.29% Stormwater Pumps Electric $300.00 $673.49 $300.00 $300.00 $0.00 0.00% Stormwater Fee/Water $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Vehicles/Equipment $200,000.00 $9,000.00 $171,000.00 $200,000.00 $29,000.00 16.96% Office Furniture/Equipmen $7,500.00 $3,598.84 $2,500.00 $2,500.00 $0.00 0.00% Project Notes Princ/Inter $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Payment to GF for Ortho $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Debt. Repayment to GF $0.00 $0.00 $0.00 $0.00 $0.00 0.00% ERU Rate/Equity Analysis $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Reimbursement to Highway $18,773.00 $18,773.00 $18,773.00 $18,773.00 $0.00 0.00% Stormwater capital projects $1,582,000.00 $1,507,459.30 $1,481,000.00 $4,303,957.00 $2,822,957.00 190.61% Consulting/Engineering $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Flow Restoration Plan Analysis $10,000.00 $15,100.18 $7,500.00 $7,500.00 $0.00 0.00% Construction Costs $0.00 $0.00 $0.00 $0.00 $0.00 0.00% $3,172,535.10 $2,951,421.62 $3,185,467.86 $6,019,628.94 $2,834,161.08 88.97% Revenues SEWER Sewer User Fees $3,674,265.16 $3,639,349.04 $3,800,000.00 $3,900,000.00 $100,000.00 2.63% Sewer Septage Revenue $20,000.00 $21,811.00 $40,000.00 $20,000.00 -$20,000.00 -50.00% 65 CITY OF SOUTH BURLINGTON FY 2022 COMPARATIVE ENTERPRISE BUDGET 31 B W X Y Z AA AB ACCOUNT FY 20 Budget FY20 Actual FY 21 Budget FY 22 Budget $ Change % Change 245 246 247 248 249 250 251 252 253 254 255 256 257 258 259 260 261 262 263 264 265 266 267 268 269 270 271 272 273 274 275 276 277 278 279 280 Hookup Fees $325,000.00 $210,701.02 $350,000.00 $200,000.00 -$150,000.00 -42.86% Environmental Impact $0.00 $0.00 $0.00 $0.00 $0.00 0.00% State Revolving Fund $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Colchester Airport PKW payment $742,310.00 $742,310.00 $742,310.00 $742,310.00 $0.00 0.00% General Fund Note Repayment $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Miscellaneous Revenue $10,000.00 $0.00 $10,000.00 $11,434.00 $1,434.00 14.34% State Revolving Fund $0.00 $360,301.42 $0.00 $0.00 $0.00 0.00% Operating Transfer In $0.00 $82,140.92 $0.00 $0.00 $0.00 0.00% Sewer Reserves $0.00 $0.00 $0.00 $0.00 $0.00 0.00% $4,771,575.16 $5,056,613.40 $4,942,310.00 $4,873,744.00 -$68,566.00 -1.39% WATER Water Sales $2,435,474.00 $2,490,030.00 $2,545,250.00 $55,220.00 2.22% Services $63,500.00 $61,000.00 $63,000.00 $2,000.00 3.28% Connection Fees $110,000.00 $123,000.00 $97,000.00 -$26,000.00 -21.14% Investment Interest $1,200.00 $1,000.00 $3,000.00 $2,000.00 200.00% Miscellaneous Income $117,850.00 $139,170.00 $147,726.00 $8,556.00 6.15% Transfers In $45,000.00 $45,000.00 $112,350.00 $67,350.00 149.67% $2,773,024.00 $2,859,200.00 $2,968,326.00 $109,126.00 3.82% STORMWATER Intergovernmental Revenue $935,591.68 $1,010,770.73 $750,000.00 $2,920,000.00 $2,170,000.00 289.33% S/W User Fees - Water Bill $2,281,335.41 $2,287,107.09 $2,400,000.00 $2,528,629.00 $128,629.00 5.36% Credit Application Fees $500.00 $0.00 $0.00 $0.00 $0.00 0.00% Systems Takeover App Fees $500.00 $0.00 $0.00 $0.00 $0.00 0.00% Street Sweeping $0.00 $0.00 $0.00 $0.00 $0.00 0.00% Payment for GIS services $38,000.00 $36,000.00 $38,000.00 $38,000.00 $0.00 0.00% State of Vermont Fee for Service $0.00 $0.00 $0.00 $0.00 $0.00 0.00% pmt from other towns $50,000.00 $30,239.20 $0.00 $0.00 $0.00 0.00% Land owner , ARRA, SAD payment $0.00 $245,368.63 $725,000.00 $0.00 -$725,000.00 -100.00% Miscellaneous Revenue $1,000.00 $0.00 $80,000.00 $60,000.00 -$20,000.00 -25.00% Reserve Transfer In $0.00 $0.00 $0.00 $400,000.00 $400,000.00 0.00% Intergovernmental Revenue $0.00 $0.00 $0.00 $73,000.00 $73,000.00 0.00% Intergovernmental Revenue $0.00 $0.00 $0.00 $0.00 $0.00 0.00% $3,306,927.09 $3,609,485.65 $3,993,000.00 $6,019,629.00 $2,026,629.00 50.75% 66 CITY OF SOUTH BURLINGTON PROPOSED FY’22 MUNICIPAL UTILITY RATES December 24, 2020 Utility Existing Fiscal Year 2021 Rate Fiscal Year 2021 Annual Fee for the Average Home Owner Proposed Fiscal Year 2022 Rate % Increase from FY’21 to FY’22 Annual Increase for South Burlington Home Owner Stormwater $7.08 per month per residential unit $84.96 $7.20 per month for residential units 1.70% $1.44 Sewer $42.99 per 1,000 cubic feet $344.90 $43.64 per 1,000 cubic feet 1.50% $5.17 Water $31.49 per 1,000 cubic feet $277.11 $32.40 per 1,000 cubic feet 2.90% $7.89 Total increase to average homeowner for South Burlington FY’22 utility fees: $14.50 67 10-YEAR CAPITAL PLAN 123 4 5678910 11 12 13 14 15 19 20 21 2223 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 4748 4950 515253 A B R S T U V W X Y Z AA FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Current Bond Obligations (excluding Police Dep., Fire Dept., TIF & Enterprise Related bonds)$88,095 $84,414 $80,677 $76,887 $0 $0 $0 $0 $0 $0 Highway/Parks Current Note(s)$0 $0 $0 $0 $0 $0 $0 $0 $0 $0ExpendituresPaving$700,000 $1,000,000 $1,000,000 $1,000,000 $1,000,000 $1,000,000 $1,000,000 $1,000,000 $1,000,000 $0 Fleet Replacement $225,000 $420,000 $380,000 $350,000 $400,000 $420,000 $450,000 $280,000 $380,000 $480,000 Salt/Sand Storage Shed Expansion $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 Garage Expansion $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 New Fueling System $0 $250,000 $0 $0 $0 $0 $0 $0 $0 $0 Removal of infected ash trees $50,000 $150,000 $150,000 $150,000 $150,000 $0 $0 $0 $0 $0 Revenue Other-Fueling Station Reserve Fund $0 -$40,000 $0 $0 $0 $0 $0 $0 $0 $0 Revenue Grant/Donation/Developer Contribution $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 Road Improvement Impact Fee $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 Total Highway/Parks To Be Raised By Property Tax $975,000 $1,780,000 $1,530,000 $1,500,000 $1,550,000 $1,420,000 $1,450,000 $1,280,000 $1,380,000 $480,000 Road Improvements Expenditures Intersection Improvements Airport Parkway-Lime Kiln $0 $50,000 $200,000 $200,000 $0 $0 $0 $0 $0 $0 Williston Road Street Improvements $0 $0 $0 $0 $0 $100,000 $369,000 $4,221,000 $0 $0 Spear Street Widening $0 $0 $0 $315,000 $325,000 $2,596,000 $0 $0 $0 $0 Revenue Secured Debt Proceeds (Penny for Path Projects Fund)$0 -$10,000 -$50,000 -$10,000 $0 $0 $0 $0 $0 $0 Grant/Donation/Developer $0 -$30,000 -$100,000 -$160,000 $0 $0 -$179,000 -$4,121,000 $0 $0 Anticipated Bond $0 $0 $0 $0 $0 -$2,596,000 $0 $0 $0 $0 Highway/Road Impact Fee $0 $0 $0 -$115,000 -$275,000 $0 -$120,000 $0 $0 $0 Recreation Impact Fee $0 $0 $0 -$100,000 $0 $0 $0 $0 $0 $0 Other $0 -$10,000 -$50,000 -$130,000 -$50,000 -$100,000 -$70,000 -$100,000 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 Energy Projects Facility Stewardship $10,000 $10,000 $10,000 $10,000 $10,000 $10,000 $10,000 $10,000 $10,000 $10,000 Fire Station #2 Weatherization $0 $20,000 $160,000 $0 $0 $0 $0 $0 $0 $0 Solar at Airport Parkway WWTP $0 $0 $0 $150,000 $100,000 $0 $0 $0 $0 $0 Thermophilic Digester Natural Gas Reduction $0 $0 $0 $0 $30,000 $100,000 $0 $0 $0 $0 Facilities Review $10,000 $10,000 $10,000 $10,000 $10,000 $10,000 $10,000 $10,000 $10,000 $10,000 Grant/Donation/Developer Contribution $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 Anticipated Debt Proceeds $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 Other - Energy Revolving Fund -$20,000 -$40,000 -$180,000 -$170,000 -$150,000 -$120,000 -$20,000 -$20,000 -$20,000 -$20,000 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 Fire Department Note-Capital improvements $0 $0 $0 $0 $0 $0 $0 $0 $0 $0Current Note $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 Communication Note Repayment $212,002 $208,335 $204,668 $201,001 $197,334 $193,667 $0 $0 $0 $0Repayment of WPC Note $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 Expenditures Vehicles-Fire $0 $740,000 $0 $730,000 $1,350,000 $12,000 $40,000 $40,000 $40,000 $375,000 68 10-YEAR CAPITAL PLAN 34 A B R S T U V W X Y Z AAFY 2022 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 5455 6162 636474 7576 7778 7980 8182 8384 8588 89 9091 92 93 94 95 96 97 98 99 100 101 102 103 104 105 106 108 109110111 112113114 115116 117118 119 120 Vehicles-Ambulance $0 $359,000 $0 $0 $275,000 $0 $350,000 $350,000 $0 $0Revenuetrade in $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 Expenditures Fire and Ambulance Equipment $55,000 $52,000 $69,000 $43,500 $76,000 $0 $108,000 $60,000 $142,000 $150,000Fire Stations Furniture & Equipment $0 $0 $0 $0 $0 $0 $0 $500,000 $100,000 $0 Total Fire Department To Be Raised By Property Tax $267,002 $1,359,335 $273,668 $974,501 $1,898,334 $205,667 $498,000 $950,000 $282,000 $525,000 Police Department Expenditures Vehicles $96,000 $155,000 $160,000 $165,000 $170,000 $175,000 $180,000 $185,000 $190,000 $195,000 Revenue trade in $0 -$3,000 -$4,000 -$4,000 -$4,000 -$4,000 -$4,000 -$4,000 -$4,000 $0Net$96,000 $152,000 $156,000 $161,000 $166,000 $171,000 $176,000 $181,000 $186,000 $195,000 Building Stewardship Reserve $50,000 $50,000 $50,000 $50,000 $50,000 $50,000 $50,000 $50,000 $50,000 $50,000Revenue19 Gregory Lease -$50,000 -$50,000 -$50,000 -$50,000 -$50,000 -$50,000 -$50,000 -$50,000 -$50,000 -$50,000 Police Station Debt Repayment $520,866 $505,602 $489,780 $473,472 $456,804 $439,794 $422,500 $404,946 $387,144 $369,090Police impact fees -$110,000 -$110,000 -$110,000 -$110,000 -$96,804 -$79,794 -$62,500 -$44,946 -$27,144 -$9,090 Other- Local Option Sales Tax -$360,000 -$360,000 -$360,000 -$360,000 -$360,000 -$360,000 -$360,000 -$360,000 -$360,000 -$360,000Tasers/Handguns $45,000 $40,000 $0 $0 $0 $0 $0 $55,000 $0 $0 Security/Access Equipment $0 $0 $0 $0 $0 $0 $0 $0 $0 $80,000Computer, Radio & Electronics $98,000 $214,000 $90,000 $95,000 $125,000 $130,000 $130,000 $135,000 $135,000 $140,000 Total Police Department To Be Raised By Property Tax $289,866 $441,602 $265,780 $259,472 $291,000 $301,000 $306,000 $371,000 $321,000 $415,000 Recreation and Parks Expenditures Overlook Park $15,000 $0 $0 $0 $0 $0 $0 $0 $0 $0 Fleet Replacement $0 $10,000 $0 $0 $0 $0 $0 $0 $0 $0 Jaycee Park/Obrien Center $0 $0 $50,000 $500,000 $250,000 $0 $0 $0 $0 $0 Jaycee Park Improvements $0 $0 $45,000 $0 $0 $0 $0 $0 $0 $0 Szymanski Park Improvements $20,000 $0 $0 $0 $50,000 $0 $0 $0 $0 $0 Farrell Playground Replacement $0 $0 $0 $0 $0 $0 $0 $0 $60,000 $0 Red Rocks Facility Replacement $0 $500,000 $0 $0 $0 $0 $0 $0 $0 $0 Wheeler House Improvements $0 $0 $0 $100,000 $0 $0 $0 $0 $0 $0 Irrigation System Upgrades $0 $50,000 $0 $0 $0 $0 $0 $0 $0 $0 Recrowning of Athletic Fields @ Vet $0 $150,000 $150,000 $150,000 $0 $0 $0 $0 $0 $0 Baseball Field Dugout Replacement $15,000 $15,000 $15,000 $15,000 $15,000 $0 $0 $0 $0 $0 Parks System Master Plan $0 $100,000 $0 $0 $0 $0 $0 $0 $0 $0 Veteran Memorial Park Upgrades $190,000 $0 $0 $25,000 $0 $0 $0 $0 $0 $0 Bleacher Replacement $0 $10,000 $0 $0 $0 $0 $0 $0 $0 $0 Dog Park Ammenities $25,000 $10,000 $0 $0 $0 $0 $0 $0 $0 $0 South Village Soccer Field $145,000 $125,000 $0 $0 $0 $0 $0 $0 $0 $0RevenueGrant/Donation/Developer $0 $0 -$50,000 -$100,000 $0 $0 $0 $0 $0 $0Debt Proceeds (Anticipated)$0 $0 $0 -$400,000 -$250,000 $0 $0 $0 $0 $0 South Village REC Impace Fees -$145,000 -$125,000 $0 $0 $0 $0 $0 $0 $0 $0Other-Facility Use fees -$15,000 -$15,000 -$60,000 -$15,000 -$15,000 $0 $0 $0 $0 $0Recreation Impact Fees -$215,000 -$10,000 $0 $0 $0 $0 $0 $0 $0 $0 Total Recreation and Parks To Be Raised By Property Tax $35,000 $820,000 $150,000 $275,000 $50,000 $0 $0 $0 $60,000 $0 Open Space Projects Expenditures Debt Repayment-Open Space $125,111 $125,111 $125,111 $125,111 $125,111 $125,111 $0 $0 $0 $0 Underwood Property $236,000 $150,000 $17,000 $0 $0 $0 $0 $0 $0 $0 69 10-YEAR CAPITAL PLAN 34 A B R S T U V W X Y Z AAFY 2022 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 121 122 123 124 125126127 128129 130131 132 133 134 135 136 137 138 139 140 141 142 143 144 145 146 147 148 149 150 151 152 153 154 155 156 157 158159 160 161 162 163 164 165 166 167 Red Rocks $240,000 $90,000 $40,000 $0 $0 $0 $0 $0 $0 $0 Wheeler Homestead/Nature Park Upgrades $100,000 $50,000 $20,000 $0 $0 $0 $0 $0 $0 $0 Revenue Grant/Donation/Developer -$5,000 $0 $0 $0 $0 $0 $0 $0 $0 $0 Recreation Impact Fee -$50,000 -$50,000 $0 $0 $0 $0 $0 $0 $0 $0 Penny for Path Debt Proceeds -$40,000 -$50,000 $0 $0 $0 $0 $0 $0 $0 $0Open Space Debt Proceeds -$481,000 -$190,000 -$77,000 $0 $0 $0 $0 $0 $0 $01/2 Cent Open Space (proposed)-$125,111 -$125,111 -$125,111 -$125,111 -$125,111 -$125,111 $0 $0 $0 $0 Total Open Space To Be Raised By Property Tax $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 Bike /Ped Improvements Expenditures Airport Drive/Parkway (Phase 1)$186,000 $0 $0 $0 $0 $0 $0 $0 $0 $0 Williston Road Crosswalk Locations $150,000 $100,000 $0 $0 $0 $0 $0 $0 $0 $0 Allen Rd. Sidewalks (Lower)$0 $0 $0 $167,000 $140,000 $0 $0 $0 $0 $0 Kimball Avenue Shared Use Path (phase 2)$0 $0 $60,000 $240,000 $100,000 $0 $0 $0 $0 $0 Airport Parkway (Phase 2)$0 $0 $0 $0 $100,000 $100,000 $300,000 $300,000 $0 $0 City Rec Path Wayfinding Project $10,000 $0 $0 $0 $0 $0 $0 $0 $0 $0 Queen City Park Road Shared Use Path $0 $0 $0 $0 $50,000 $250,000 $0 $0 $0 $0 Shelburne Rd Crosswalk Imp $0 $0 $23,000 $93,000 $0 $0 $0 $0 $0 $0 Hinesburg Road Crosswalk Location $60,000 $0 $0 $0 $0 $0 $0 $0 $0 $0 Spear Street/UVM Bike/Ped Infrastructure $0 $0 $0 $0 $0 $0 $150,000 $300,000 $340,000 $0 Queen City Park Road Sidewalk $0 $50,000 $50,000 $0 $0 $0 $0 $0 $0 $0 Kennedy Dr/Twin Oaks Crosswalk $40,000 $0 $0 $0 $0 $0 $0 $0 $0 $0 Kimball Avenue Shared Use Path (phase 1)$180,000 $0 $0 $0 $0 $0 $0 $0 $0 $0 Allen Rd. Shared Use Path (Upper)$270,000 $0 $0 $0 $0 $0 $0 $0 $0 $0 Spear Street Bike/Ped Improvements (Phase 2)$0 $0 $0 $0 $0 $0 $50,000 $100,000 $300,000 $0 S. Dorset Street Shared Use Path $80,000 $350,000 $360,000 $0 $0 $0 $0 $0 $0 $0 Shelburne Road Ped/Bike Facilities $0 $0 $0 $0 $58,000 $289,000 $231,000 $0 $0 $0 Hinesburg Rd Bike Facilities $0 $0 $50,000 $50,000 $150,000 $250,000 $0 $0 $0 $0 Vale to Spear/Swift Streets Path $0 $0 $0 $0 $558,000 $0 $0 $0 $0 $0 Spear Street Bike/Ped Improvements (phase 1)$0 $200,000 $250,000 $200,000 $0 $0 $0 $0 $0 $0 Revenues Recreation Impact Fees -$138,000 -$100,000 -$100,000 -$137,000 -$58,000 -$108,000 -$50,000 -$50,000 -$100,000 $0 Highway Impact Fees $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 Debt Proceeds - Future $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 Debt Proceeds - Penny for Path -$598,000 -$230,000 -$223,000 -$220,000 -$220,000 -$200,000 -$180,000 -$100,000 -$150,000 $0 Grant/Donation/Developer & Other -$240,000 -$370,000 -$470,000 -$393,000 -$878,000 -$581,000 -$501,000 -$550,000 -$390,000 $0 Total Road & Sidewalk Improvements To Be Raised By Property Tax $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 IT Expenditures IT Hardware $17,000 $18,000 $18,000 $18,000 $19,000 $19,000 $19,000 $20,000 $20,000 $20,000 IT Serrvers $18,000 $12,000 $45,000 $18,500 $47,000 $18,000 $12,000 $45,000 $19,000 $47,000 Total IT to Be Raised By Property Tax $35,000 $30,000 $63,000 $36,500 $66,000 $37,000 $31,000 $65,000 $39,000 $67,000 Administration Expenditures Public Art $5,000 $22,000 $35,000 $20,000 $20,000 $20,000 $20,000 $20,000 $20,000 $20,000 70 10-YEAR CAPITAL PLAN 34 A B R S T U V W X Y Z AAFY 2022 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 168 169 171 174 175 176 177 178 179180 181182 183184 185 186187188189 190 191 192 193 194 195 196 197 198 199 200 201202 203204 205206 207208209 210211 212213 214 215 218219 220 Indoor Recreation Facilities $75,000 $8,400,000 $12,700,000 $0 $0 $0 $0 $0 $0 $0 City Debt Service $0 $1,181,788 $2,000,575 $2,286,963 $2,374,863 $2,661,250 $2,646,125 $2,627,975 $2,611,338 $2,599,238 Mary Street Sidewalk $140,000 $0 $0 $0 $0 $0 $0 $0 $0 $0 City Debt Proceeds -$75,000 -$8,400,000 -$12,700,000 $0 $0 $0 $0 $0 $0 $0 Highway Impacet Fee -$140,000 $0 $0 $0 $0 $0 $0 $0 $0 $0 Other-$0 $0 $0 $0 $0 $0 $0 $0 $0 $0 Reserve Fund $0 -$793,609 -$1,260,518 -$1,248,266 -$1,237,376 -$1,225,125 -$1,211,513 -$1,195,178 -$1,180,204 -$1,169,314 Public Facilities Impact Fee $0 -$88,179 -$140,058 -$138,696 -$137,486 -$136,125 -$134,613 -$132,798 -$131,134 -$129,924 Total Administration To Be Raised By Property Tax $5,000 $322,000 $635,000 $920,000 $1,020,000 $1,320,000 $1,320,000 $1,320,000 $1,320,000 $1,320,000 Library Expenditures Bookmobile replacement $0 $110,000 $0 $0 $0 $0 $0 $0 $0 $0 Revenue Grant/Donation $0 -$50,000 $0 $0 $0 $0 $0 $0 $0 $0 Total Library To Be Raised By Property Tax $0 $60,000 $0 $0 $0 $0 $0 $0 $0 $0 City Center Expenditures Market Street $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 Library, Senior Center, City Hall $400,000 $0 $0 $0 $0 $0 $0 $0 $0 $0 Williston Road Streetscape $142,000 $951,000 $1,051,000 $0 $0 $0 $0 $0 $0 $0 Garden Street $3,060,000 $1,180,000 $4,952,350 $0 $0 $0 $0 $0 $0 $0 Pedestrian/Bicycle Access at I-89 Exit 14 $600,000 $3,329,000 $8,567,500 $880,000 $0 $0 $0 $0 $0 $0 City Center Park $60,000 $120,000 $231,000 $801,550 $0 $0 $0 $0 $0 $0 Urban Park & Festival Streets $0 $75,000 $299,000 $3,988,351 $0 $0 $0 $0 $0 $0 City Center - Parking Garage $0 $70,000 $100,000 $2,750,000 $3,140,000 $6,315,000 $0 $0 $0 $0 Stormwater & Wetland Mitigation $0 $120,000 $1,100,000 $2,420,000 $0 $0 $0 $0 $0 $0 City Share Financing Payments $933,032 $991,611 $987,315 $1,001,338 $987,370 $975,995 $966,510 $952,427 $936,960 $920,307 TIF District Financing Payments $341,636 $846,863 $1,920,991 $2,674,952 $3,080,777 $3,103,415 $3,277,967 $3,726,786 $3,686,908 $3,648,306 Revenue Grants or Donations -$659,600 -$2,827,921 -$5,997,250 $0 $0 $0 $0 $0 $0 $0Highway Impact Fees -$1,400,000 $0 $0 $0 $0 $0 $0 $0 $0 $0 Recreation Impact Fees $0 $0 $0 $0 $0 $0 $0 $0 $0 $0Future Public Facility Impact Fee $0 -$49,581 -$49,084 -$48,571 -$47,889 -$47,336 -$46,879 -$46,192 -$45,437 -$44,623 City Debt Proceeds $0 $0 -$350,242 $0 $0 $0 $0 $0 $0 $0TIF Financing Proceeds -$1,802,400 -$3,017,079 -$9,953,358 -$10,839,901 -$3,140,000 -$6,315,000 $0 $0 $0 $0 CIP Reserve Fund -$1,333,032 -$942,030 -$938,231 -$952,767 -$939,481 -$928,659 -$919,631 -$906,235 -$891,523 -$875,684TIF District Increment -$341,636 -$846,863 -$1,920,991 -$2,674,952 -$3,080,777 -$3,103,415 -$3,277,967 -$3,726,786 -$3,686,908 -$3,648,306 Other Total City Center To Be Raised By Property Tax $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 Transfer to CIP Reserve Fund $860,000 $860,000 $860,000 $860,000 $860,000 $860,000 $860,000 $860,000 $860,000 $860,000 Total Capital Expenditures To Be Raised By Property Tax $2,554,963 $5,757,351 $3,858,125 $4,902,360 $5,735,334 $4,143,667 $4,465,000 $4,846,000 $4,262,000 $3,667,000 Sewer Expenditures Current Note(s)$1,138,883 $1,138,883 $1,138,883 $1,138,883 $1,138,883 $1,138,883 $1,138,883 $1,138,883 $1,138,883 $1,138,883 71 10-YEAR CAPITAL PLAN 34 A B R S T U V W X Y Z AAFY 2022 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 221222 223 224 225 226 227 228230231232233 234 235 236 237 238239240241242243244245246247248 249 250 251252253254255256257 258 Revenue Colchester Portion of Airport Parkway Bond -$742,310 -$742,310 -$742,310 -$742,310 -$742,310 -$742,310 -$742,310 -$742,310 -$742,310 -$742,310ExpendituresVehicles$40,000 $70,000 $135,000 $80,000 $0 $75,000 $0 $80,000 $0 $0 Bartlett Bay Upgrades $400,000 $400,000 $3,200,000 $8,000,000 $6,000,000 $0 $0 $0 $0 $0 Airport Parkway Outfall $0 $0 $0 $0 $0 $0 $50,000 $650,000 $600,000 $0 Pump Station Upgrades $200,000 $0 $200,000 $0 $200,000 $0 $200,000 $0 $200,000 $0 Hinesburg Rd. PS and Dorset St. FM $0 $0 $100,000 $150,000 $1,750,000 $1,700,000 $0 $0 $0 $0 Pump Station Telemetry $60,000 $60,000 $0 $0 $0 $0 $0 $0 $0 $0 Lane Press PS & FM $0 $0 $50,000 $1,500,000 $0 $0 $0 $0 $0 $0BBWWTF P Limits $0 $0 $0 $0 $0 $0 $0 $0 $0 $0Inflow & Infiltration Reduction $0 $0 $0 $0 $0 $0 $0 $0 $0 $0Gravity Sleeves $0 $0 $0 $0 $0 $0 $500,000 $500,000 $0 $0Commerce Ave Force Line Replacement $0 $0 $25,000 $250,000 $0 $0 $0 $0 $0 $0 State Revolving Fund -$200,000 -$200,000 -$375,000 -$9,900,000 -$7,750,000 -$1,700,000 -$550,000 -$500,000 $0 $0 Total Sewer To Be Raised By Fees $896,573 $726,573 $3,731,573 $476,573 $596,573 $471,573 $596,573 $1,126,573 $1,196,573 $396,573 Stormwater Current Note(s)$0 $0 $0 $0 $0 $0 $0 $0 0 0ExpendituresVehicles$4,000 $306,000 $254,000 $0 $0 $0 $0 $0 $0 $0To fleet reserve fund $196,000 $115,000 $200,000 $150,000 $200,000 $200,000 $200,000 $200,000 $200,000 $0RevenueFleet Reserve Fund -$90,000 -$366,000 -$574,000 -$70,000 -$120,000 -$120,000 -$120,000 -$200,000 -$200,000 $0Interfund borrowing to Water Dept $0 $0 $320,000 $0 $0 $0 $0 $0 $0 $0RevenuePMT from Water Dept $0 $0 $0 -$80,000 -$80,000 -$80,000 -$80,000 $0 $0 $0Stormwater Projects Throughout City $4,363,000 $1,857,000 $1,000,000 $1,576,000 $2,047,000 $2,000,000 $2,200,000 $2,000,000 $2,000,000 $0RevenueOther- Shelburne Intermunicipal Agreement -$80,000 -$80,000 -$80,000 -$80,000 -$80,000 -$80,000 -$80,000 -$80,000 -$80,000 $0 Grant_Donation_Developer Contribution -$2,300,000 -$914,000 -$324,000 -$250,000 -$125,000 -$125,000 -$125,000 -$125,000 -$125,000 $0 Total Stormwater To Be Raised By Fees $2,093,000 $918,000 $796,000 $1,246,000 $1,842,000 $1,795,000 $1,995,000 $1,795,000 $1,795,000 $0 Capex Recap Including current borrowingTotal General Fund $2,554,963 $5,757,351 $3,858,125 $4,902,360 $5,735,334 $4,143,667 $4,465,000 $4,846,000 $4,262,000 $3,667,000Total Sewer $896,573 $726,573 $3,731,573 $476,573 $596,573 $471,573 $596,573 $1,126,573 $1,196,573 $396,573Total Stormwater $2,093,000 $918,000 $796,000 $1,246,000 $1,842,000 $1,795,000 $1,995,000 $1,795,000 $1,795,000 $0 Grand Total $5,544,536 $7,401,924 $8,385,697 $6,624,933 $8,173,907 $6,410,240 $7,056,573 $7,767,573 $7,253,573 $4,063,573 72 FY2022-FY2031 DEBT PROJECTION BY FUND123202122232425262728293031323334353637383940414243444546474849686970717273767778798081828384878889909192939495969798AC DEFHTUVWXYZAAABACFY2022-2031 Current Debt By FundGF Description Date of Issue Fund Maturity Date Principle FY2022 FY2023 FY2024 FY2025 FY2026 FY2027 FY2028 FY2029 FY2030 FY2031Bond2004 Dorset Street Fire Station Improvements 7/1/2004 100 12/1/2024 600,000.00$ 89,974.80$ 59,983.20$ 29,991.60$ -$ VMBB-Series 2004-1Principle29,991.60$ 29,991.60$ 29,991.60$ 29,991.60$ -$-$ -$-$-$-$$3,400,000Interest (1)2,998$ 2,266$ 1,521$ 766$ -$-$ -$-$-$-$Interest (2)2,266$ 1,521$ 766$ -$ -$-$ -$-$-$-$2004 Kennedy Drive7/1/2004 100 12/1/2024 450,000.00$ 67,481$ 44,987$ 22,494$ (0)$ VMBB-Series 2004-1Principle22,493.7$ 22,493.7$ 22,493.7$ 22,493.7$ -$-$ -$-$-$-$$3,400,000Interest (1)2,236$ 1,690$ 1,134$ 571$ -$-$ -$-$-$-$Interest (2)1,690$ 1,134$ 571$ -$ -$-$ -$-$-$-$2004 Lime Kiln Bridge Replacement7/1/2004 100 12/1/2024 450,000.00$ 67,481$ 44,987$ 22,494$ (0)$ VMBB-Series 2004-1Principle22,494$ 22,494$ 22,494$ 22,494$ -$-$ -$-$-$-$$3,400,000Interest (1)2,236$ 1,690$ 1,134$ 571$ -$-$ -$-$-$-$Interest (2)1,690$ 1,134$ 571$ -$ -$-$ -$-$-$-$2010 Police Station7/1/2010 100 11/15/2030 7,200,000.00$ 3,240,000$ 2,880,000$ 2,520,000$ 2,160,000$ 1,800,000$ 1,440,000$ 1,080,000$ 720,000$ 360,000$ -$ VMBB-Series 2010-1Principle360,000$ 360,000$ 360,000$ 360,000$ 360,000$ 360,000$ 360,000$ 360,000$ 360,000$ 360,000$ Interest (1)84,186$ 76,680$ 68,922$ 60,858$ 52,614$ 44,190$ 35,604$ 26,892$ 18,054$ 9,090$ Interest (2)76,680$ 68,922$ 60,858$ 52,614$ 44,190$ 35,604$ 26,892$ 18,054$ 9,090$ -$ 2017 TIF Debt8/2/2017 280 11/1/2037 5,000,000.00$ 5,000,000$ 5,000,000$ 4,666,667$ 4,333,333$ 4,000,000$ 3,666,667$ 3,333,333$ 3,000,000$ 2,666,667$ 2,333,333$ VMBB-Series 2017-3Principle-$ 333,333$ 333,333$ 333,333$ 333,333$ 333,333$ 333,333$ 333,333$ 333,333$ 5,000,000.00$Interest (1)81,067$ 81,067$ 81,067$ 76,983$ 72,617$ 68,033$ 63,167$ 58,083$ 52,833$ 47,400$ Interest (2)81,067$ 81,067$ 76,983$ 72,617$ 68,033$ 63,167$ 58,083$ 52,833$ 47,400$ 41,833$ 2019 TIF Debt2/28/2019 280 11/1/2049 14,000,000.00$ 13,066,666$ 12,599,999$ 12,133,332$ 11,666,665$ 11,199,998$ 10,733,331$ 10,266,664$ 9,799,997$ 9,333,330$ 8,866,663$ VMBB-Series 2019-1Principle466,667$ 466,667$ 466,667$ 466,667$ 466,667$ 466,667$ 466,667$ 466,667$ 466,667$ 466,667$ 14,000,000.00$Interest (1)227,554$ 223,202$ 218,757$ 214,172$ 209,400$ 201,465$ 199,320$ 193,321$ 186,636$ 179,317$ Interest (2)223,202$ 218,757$ 214,172$ 209,400$ 201,465$ 199,320$ 193,321$ 186,636$ 179,317$ 171,512$ 2020 TIF Debt8/6/2020 280 11/1/2036 5,000,000.00$ 5,000,000$ 5,000,000$ 5,000,000$ 5,000,000$ 4,583,333$ 4,166,666$ 3,749,999$ 3,333,332$ 2,916,665$ 2,499,998$ VMBB-Series 2019-2Principle416,667$ 416,667$ 416,667$ 416,667$ 416,667$ 416,667$ Interest (1)43,550$ 43,550$ 43,550$ 43,550$ 42,196$ 40,571$ 38,675$ 35,700$ 31,873$ 27,415$ Interest (2)43,550$ 43,550$ 43,550$ 43,550$ 43,550$ 42,196$ 40,571$ 38,675$ 35,700$ 31,873$ Subtotal32,500,000.00$ 1,775,617$ 1,747,875$ 2,048,536$ 2,010,631$ 2,310,732$ 2,271,213$ 2,232,300$ 2,186,862$ 2,137,571$ 2,085,107$ Note**2011Pension Liability7/19/2011 100 6/30/2031 8,168,158.00$ 4,671,078$ 4,249,523$ 3,806,959$ 3,341,118$ 2,851,402$ 2,336,588$ 1,795,718$ 1,226,800$ 628,726$ -$ Merchants BankPrinciple 401,004$ 421,555$ 442,563$ 465,841$ 489,716$ 514,814$ 540,870$ 568,918$ 598,075$ 628,726$ Interest259,944$ 239,393$ 218,385$ 195,107$ 171,232$ 146,134$ 120,078$ 92,031$ 62,874$ 32222.22016 Communication100 7/19/2025 1,900,000.00$ 950,000.00$ 760,000.00$ 570,000.00$ 380,000.00$ 190,000.00$ 1900000 @1.93%Principle 190,000.00$ 190,000.00$ 190,000.00$ 190,000.00$ 190,000.00$ 190,000$ Community BankInterest22,002.00$ 18,335.00$ 14,668.00$ 11,001.00$ 7,334.00$ 3,667.00$ -$ 2017 Open Space7/1/2017 309 7/1/2026 1,125,000.00$ 596,339$ 482,700$ 366,276$ 247,024$ 124,826$ -$ TD BankPrinciple 110,922$ 113,639$ 116,424$ 119,252$ 122,198$ 124,826$ Interest14,189.32$ 11,472.32$ 8,687.32$ 5,859.32$ 2,913.32$ 285.32$ Subtotal12,916,658.00$ 998,061$ 994,394$ 990,727$ 987,060$ 983,393$ 979,726$ 660,948$ 660,948$ 660,948$ 660,948$ TOTAL46,079,569.00$ 2,773,679$ 2,742,270$ 3,039,264$ 2,997,692$ 3,294,126$ 3,250,939$ 2,893,248$ 2,847,810$ 2,798,519$ 2,746,055.20$ EF DescriptionDate of Issue Fund Maturity Date Principle FY2022 FY2023 FY2024 FY2025 FY2026 FY2027 FY2028 FY2029 FY2030 FY2031Bond Sewer 2014 A/Pkwy Expansion1/1/2010 400 10/1/2032 2,000,000.00$ 598,531$ 549,345$ 499,175$ 448,002$ 395,805$ 342,565$ 288,259$ 232,868$ 176,368$ 118,739$ VMBB- AR1-067Principal48,222$ 49,186$ 50,170$ 51,173$ 52,197$ 53,241$ 54,305$ 55,392$ 56,499$ 57,629$ Admin. Fee12,935$ 11,971$ 10,987$ 9,984$8,960$ 7,916$ 6,851$ 5,765$ 4,657$ 3,527$ 2014 A/Pkwy Expansion1/1/2010 400 10/1/2032 19,800,000.00$ 9,565,293$ 8,852,108$ 8,124,660$ 7,382,663$ 6,625,826$ 5,853,853$ 5,066,440$ 4,263,278$ 3,444,053$ 2,608,444$ VMBB- AR1-084Principal*699,200$ 713,184$ 727,448$ 741,997$ 756,837$ 771,974$ 787,413$ 803,161$ 819,225$ 835,609$ Payment receive from Colchester per the debt agreement(742,310)$ (742,310)$ (742,310)$ (742,310)$ (742,310)$ (742,310)$ (742,310)$ (742,310)$ (742,310)$ (742,310)$ Admin. Fee205,290$ 191,306$ 177,042$ 162,493$ 147,653$ 132,517$ 117,077$ 101,329$ 85,266$ 68,881$ 2019 Hadley Sewer7/1/2019 400 7/1/2038 2,980,000.00$ 2,475,861$ 2,352,142$ 2,225,950$ 2,097,233$ 1,965,942$ 1,832,025$ 1,695,430$ 1,556,103$ 1,413,990$ 1,269,034$ $2,980,000Principal121,293$ 123,718$ 126,193$ 128,717$ 131,291$ 133,917$ 136,595$ 139,327$ 142,114$ 144,956$ Admin. Fee51,943$ 49,517$ 47,043$ 44,519$ 41,945$ 39,319$ 36,641$ 33,909$ 31,122$ 28,280$ TOTAL26,700,000.00$ 1,138,882.52$ 1,138,882.53$ 1,138,882.53$ 1,138,882.53$ 1,138,882.63$ 1,138,882.52$ 1,138,882.53$ 1,138,882.52$ 1,138,882.52$ 1,138,882.53$ Bond Water73 FY2022-FY2031 DEBT PROJECTION BY FUND12AC DEFHTUVWXYZAAABACFY2022-2031 Current Debt By FundGF Description Date of Issue Fund Maturity Date Principle FY2022 FY2023 FY2024 FY2025 FY2026 FY2027 FY2028 FY2029 FY2030 FY20311031041051061071161171402004 Water System Infrastructure/ Tanks 7/1/2004 401 45,627.00 1,900,000.00 285,063$ 190,042$ 95,021$ -$ VMBB-Series 2004-1Principle95,021$ 95,021$ 95,021$ 95,021$ -$ -$ -$ -$ -$ -$ $3,400,000Interest (1)9,470$ 7,156$ 4,804$ 2,419$ -$ -$ -$ -$ -$ -$ Interest (2)7,156$ 4,804$ 2,419$ -$ -$ -$ -$ -$ -$ -$ TOTAL2,335,000.00$ 111,646.50$ 106,980.53$ 102,243.28$ 97,439.51$ -$ -$ -$ -$ -$ -$ GRAND TOTAL 76,272,604.00$ 4,024,208$ 3,988,133$ 4,280,389$ 4,234,014$ 4,433,008$ 4,389,822$ 4,032,131$ 3,986,693$ 3,937,401$ 3,884,938$ Note. The following numbers are fund designators , 100 = General Fund, 400 = Water Pollution Control, 401 = Water, and 402 = Stormwater. Most bonded indebtedness requires the payment of semi-annual interest payments and is reflected in the schedule. *Colchester is responsible for paying $742,310 of Airport Parkway Wastewater Treatment Facility debt service pursuant to Sewage Disposal Contract which is reflected in debt service principle. **Pension debt service payment will reduce pension lines within the budget. This calculation will be slightly different once the distribution has been made between the General and Enterprise Funds. 74 NOTES HOMESTEAD TAX RATE HISTORY City of South Burlington PRSRT STD 575 Dorset Street U.S. Postage South Burlington, VT 05403 Paid Burlington, VT Permit No. 104